San Leandro City Council
May 15, 2023

City of San Leandro
Proposed Biennial Budget Book Fiscal Year
2023-24 & 2024-25
City of San Leandro | Proposed Biennial Budget FY24-25 Page 1

TABLE OF CONTENTS
Cover and Introduction Pages 4
Cover 5
Budget Award 6
City Manager's Transmittal Letter 7
Elected Officials 14
City Council Values 15
City Council Goals 16
Appointed Officials and Department Heads 17
Organizational Chart 18
Budget Overview 19
Community Profile 20
Budget Timeline 26
Multi-Year Forecast 27
Staffing 30
Financial Policies 37
Fund Structure 41
Major Funding Sources 45
All City Revenue 46
General Fund Revenue 75
Sales and Use Taxes 85
Property Tax 88
Utilities Users Tax 92
Other General Fund Revenue 95
Special Revenue Funds 109
Successor Agency Funds 118
Fund Summaries 120
All Funds Budget Summary 121
General Fund 128
Enterprise Funds 135
Water Pollution Control Plant Fund 144
Environmental Services Fund 149
Shoreline Enterprise Fund 153
Shoreline Golf Course Operations 157
Storm Water Fund 161
Internal Service Funds 165
Building Maintenance Fund 171
Information Technology Fund 174
Self Insurance Fund 177
Equipment Maintenance Fund 180
Special Revenue Funds 182
Capital Projects Funds 192
Debt Service Funds 195
Successor Agency to the Redevelopment Agency Fund 197
City of San Leandro | Proposed Biennial Budget FY24-25 Page 2 Departments 200
City Manager 201
Legislative 209
Community Development 213
Engineering and Transportation 225
Finance Department 234
Fire Department 242
Human Resources Department 248
Human Services Department 255
Information Technology Department 261
Library Department 267
Police Department 276
Recreation 288
Public Works Department 296
Non-Departmental 306
Capital Improvements 310
Multi-Year Plan 311
Debt 337
Debt by Type 338
GENERAL FUND Debt 340
WATER POLLUTION CONTROL PLANT FUND Debt 344
SHORELINE ENTERPRISE FUND Debt 345
SUCCESSOR AGENCY-PLAZA Debt 346
COMMUNITY DEVELOPMENT BLOCK GRANT FUND Debt 348
SPECIAL ASSESSMENT DISTRIC DEBT SERVICE Debt 349
Appendix 350
Glossary 351
City of San Leandro | Proposed Biennial Budget FY24-25 Page 3

COVER AND INTRODUCTION PAGES
City of San Leandro | Proposed Biennial Budget FY24-25 Page 4 City of San Leandro | Proposed Biennial Budget FY24-25 Page 5 Budget Presentation Award
City of San Leandro | Proposed Biennial Budget FY24-25 Page 6 City Manager's Transmittal Letter
May 10, 2023
San Leandro City Council
Civic Center
San Leandro, CA 94577
Honorable Mayor and Members of the City Council:

I am pleased to submit the Proposed fiscal years 2024 and 2025 Biennial Budget for our city of kindness. This two-year Operating  Budget serves as a blueprint for providing City services and establishes a financial plan for operations and capital improvements across all City funds and programs. The budget focuses on the City’s long-term financial health and reflects fiscal strategies supporting continuity of services to our community while working toward long-term financial stability. This proposed budget offers a balanced approach meeting the challenges of balancing modest revenue growth with increasing costs.

The current fiscal year ending in June includes an end to the period impacted by the COVID-19 pandemic. All aspects of life in the San Leandro community were impacted by the pandemic. Every resident and business owner—as well as the City organization—were in some way affected by COVID-19. Devastating health impacts, business and school closures, elimination of jobs, essential workers faithfully carrying-on, remote work, requirements to wear masks and socially distance, and the struggle to pay basic bills, including food and rent, all became a normal part of life and helped define this unprecedented time.

The City’s biennial budget for 2023-24 and 2024-25 moves the City beyond the worst of the pandemic. The California Governor’s Executive Orders related to the emergency threat of COVID-19 have ended. The kindness of San Leandro shined in the face of the pandemic and was seen in the way our City organization— led by the City Council and our City employees— faithfully and resolutely acted in continuing to serve the city throughout the emergency. I am proud of our actions during the emergency and thankful to move beyond the pandemic in this new biennial budget.

The proposed biennial budget for 2023-24 and 2024-25 promotes the continuity of existing services and the investment in basics that serve our community. The proposed budget comprises a stable revenue platform and describes a work program and expenditure plan supporting continued delivery of all regular City programs, services, and planned projects for the community. The budget also proposes enhancing services in key program areas related to workforce investment, infrastructure assessment, community engagement, economic development, and public safety.

The City’s total proposed expenditure budgets for 2023-24 and 2024-25 are $218,423,000 and $223,799,000 with the General Fund contributing 66% of the total. The proposed budget authorizes a total of 472 full-time-equivalent positions. The biennial budget continues the long-term fiscal philosophy of the City Council.

The budget further aligns with the City Council’s goals.

Place San Leandro on a firm foundation for long-term fiscal sustainability.

Advance projects and programs promoting sustainable economic development, including transforming San Leandro into a center for innovation.

Provide quality public safety service and grow our partnership with the community to keep San Leandro safe.

Maintain and enhance San Leandro’s infrastructure.

Support and implement programs, activities and strengthen communication that enhances the quality of life and wellness, celebrates the arts and diversity, and promotes civic pride.

Maintain and support a strong positive relationship between the City, schools, and the educational community.

Promote and maintain an inclusive work environment that values employees and volunteer contributions, supports professional growth and development, and fosters a culture of kindness and collaboration in the delivery of services to our community.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 7

BIENNIAL BUDGET OVERVIEW
The biennial budget incorporates the estimated revenues and planned expenditures for all General Fund, Special Revenue Funds, Enterprise Funds including Internal Service Funds, and other agency funds. The resources total for all funds in the biennial budget is $219,951,000 in 2023-24. Total proposed expenditures of $221,091,000 are set forth by fund in the following chart.

GENERAL FUND
The General Fund finances the operations of the City that have no special or dedicated revenue sources. The fund pays for the basic operations of the City. Over one-half of the General Fund revenue is allocated to support public safety activities. Total 2023-24 and 2024-25 General Fund expenditures total $143,337,000 and $146,822,000, respectively. Estimated revenues in the amount of $137,993,000 and $140,940,000 finance the anticipated expenditures.

GENERAL FUND REVENUE
In 2023-24, revenues from taxes, franchises, licenses and permits, fines, fees & forfeitures, interest & property income, and charges for services are estimated to increase by 3% over 2022-23. Of the estimated General Fund revenue of $137,993,000 in 2023-24, 78% is generated from only three sources: sales tax, property tax, and utility users tax.

Property Tax - Total property-related tax revenues are budgeted at $28,959,000 in the proposed budget, an increase of $1,082,600 compared to the 2022-23 amended budget. Secured Tax and Redevelopment Residual Property Tax revenues make up 66% of the City’s annual Property Tax revenue. Secured Tax revenue amounts to $15,287,000 in 2023-24, while Redevelopment Residual Tax amounts to $2,972,000. Property Tax is the City’s second largest revenue source and represents 21% of total General Fund revenue.

Sales/Transaction Taxes - Sales/Transaction Tax revenues are budgeted at $55,847,600, a decrease by $147,200 compared to the 2022-23 amended budget. While this revenue item is impacted by economic conditions, Avenue Insights, the City’s sales tax advisor, projects the City will receive the projected budget amount in 2023-24. This amount includes Transaction Use Tax (Measure HH from 2014) amounts of $14,770,000. Sales and Transaction Taxes are the City’s largest revenue sources and account for 40% of the General Fund revenue.

Utility Users Tax (UUT) - Total UUT revenues decreased by $212,858 in the proposed budget compared to the 2022-23 amended budget. The 2023-24 budget is estimated at $11,280,700. Natural gas and electric UUT revenues represent 80% of the total UUT revenues. UUT is not expected to increase significantly in future years due to the use of renewal energy and increased competition in the telecommunication market (e.g., cable TV and wired and wireless telecommunications).

Real Property Transfer Tax (RPTT) - Total projected RPTT revenues are estimated at $11,000,000. This is an increase by $1,730,000 compared to the 2022-23 amended budget. Ballot Measure VV, increasing the Property Transfer tax rate from $6 per $1,000 in valuation to $11, accounts for $4,900,000 of the projected budget. This tax is highly volatile, relying on the timing of changes in property ownership.

Business Licenses Tax – Business License Tax revenues increase by $270,000 compared to the projected 2022-23 budget.

Total projected Business License revenues are estimated at $6,100,000.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 8

GENERAL FUND EXPENDITURES
Budgeted operating expenditures for 2023-24 are projected to be $137,993,000, a decrease by 11% compared to 2022-24, and increase by 2% to $140,939,000 in 2024-25. Employee salaries and benefits are the largest, line-item expenditures in the General Fund. The Alameda County Fire Department contract services and equipment account for 22% of the General Fund expenditures.

General Fund salaries and benefits are estimated at $65,608,000 for 2023-24. Total personnel costs are 4% higher than the 2022-23 projected budget. Impacts of a tight labor market coming out of the COVID-19 pandemic led to both full-time and part-time positions remaining vacant in the current fiscal year. This extraordinary level of savings is not projected in the proposed budget, as personnel allocations have been adjusted to account for vacancies and investments have been made to increase recruitment efforts to fill vacant positions. Personnel costs represent 46% of the General Fund budget. As a service organization, the City’s core expenditures are personnel related.

General Fund reserves are used to support continuity of existing services to prevent disruption of projects and programs and for one-time costs and investments. These investments will benefit the City in the long run by enhancing services and building infrastructure. A total of $5,343,000 for 2023-24 and $5,883,000 for 2024-25 is proposed to be allocated from the General Fund Undesignated Reserve.

KEY EXPENDITURES AND ASSUMPTIONS
Department Requested Service Enhancements
The proposed budget is promoting department effectiveness and resolving deficiencies in existing service delivery through the lens of kindness, continuity of existing services, and investment in basic organizational needs. Proposed new positions include:

City of San Leandro | Proposed Biennial Budget FY24-25 Page 9 Administrative Specialist I and Office Assistant II (City Manager’s Office)—special projects, communications, and process improvements;
Administrative Specialist III, Project Specialist I, Permits Clerk, and Assistant Planner and Plan Check Engineer (in 2024- 25) (Community Development)—economic development, planning, and permitting support; Administrative Specialist III (Community Police Review Board)—support for community review of police operations and complaints;
Associate Engineer and Engineering Inspector (Engineering & Transportation)—construction inspection support; Accountant I and Account Clerk (Finance)—enterprise resource planning project support and budget compliance monitoring;
Administrative Assistant II, Human Resources Analyst (2), Senior Human Resources Analyst, Human Resources Technician, and Administrative Assistant II (Human Resources)—recruitment, classification and compensation management, operational support, and enterprise resource planning project support; Information Systems Support Technician, Information Technology Manager, Information Technology Analyst (2) (Information Technology)—systems, security, innovation, and enterprise resource planning project support; Management Analyst II (Library)—library financial and operational management; Administrative Assistant III, Management Analyst II, and Police Captain (Police)—field operations command and business administration support;
Public Works Services Manager and Administrative Specialist III (Public Works)—water pollution control plant management and business administration support; and
Administrative Assistant I (Recreation)—organizational support.

Other key proposed General Fund service enhancements in 2023-24 include:

Implementing the Facilities Condition Assessment and the Parks Master Plan; Implementing the required Housing Element;
Creating and implementing an Economic Development Plan; Investing in a safety Mental Health Response Unit; and
Seeking alternative revenue sources supporting infrastructure and capital needs.

These proposed program and service enhancements, in addition to aligning with City Council goals and priorities, promote the deep-rooted value of kindness San Leandro embodies.

Salary Adjustments
The budget includes salaries and benefits funding based on terms contained in existing Memorandums of Understanding (MOUs) for three labor groups. Salaries and benefits for time periods in 2023-24 and 2024-25 that are not covered by an existing MOUs are adjusted by 3%.

Medical Insurance
The budget and multi-year forecast include a 4% annual rate increase for medical and dental insurance cost.

Retirement Plan Costs (CalPERS)
The City contracts with CalPERS to administer its pension plans. Pension costs are made up of normal costs and unfunded accrued liability (UAL). Normal cost represents service credits earned by active employees in the current year and is calculated as a percentage of payroll. UAL is an amortized dollar amount to fund the difference between the estimated cost of pension benefits for current and future retirees when compared to current assets.

Based on actuarial valuation reports provided by CalPERS, the normal cost rates for Miscellaneous and Safety plans are expected to be slightly lower than 2022-23 rates. While benefits remain unchanged, employer contributions are down due to prior year portfolio investment gains and higher employee contributions for two labor groups. Pension costs are estimated at approximately $22,500,000 for all funds.

Fire Contract
The 2023-24 proposed budget for the fire services contract with the Alameda County Fire Department amounts to $32,027,000 and this amount is expected to increase to $33,276,000 in 2024-25. The contract provides for both emergency and nonemergency fire services in the City.

Transfers Out
Transfers out of $6,911,000 in 2023-24 and $6,888,000 in 2024-25 include General Fund contributions to Capital Improvement Program projects, the Business Improvement District, the Gas Tax Fund, Self-Insurance Fund, and the Information Technology Fund.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 10

SERVICE ENHANCEMENTS REFLECTING CITY COUNCIL GOALS
City program and service level enhancements have been proposed consistent with the City Council goals and priorities.

Enhancements cover a wide range of programs from mental health services, operating a homeless navigation center, public safety, economic development efforts, staff development and recognition, and investments in community resiliency. Resource allocations are detailed in the table below.

GENERAL FUND FORECAST
Completing a multi-year forecast for the General Fund, and other key operating funds, is a critical budgetary tool that provides a long-term view of revenues and expenditures. This information assists the City Council with evaluating the impact of policy choices on the long-term fiscal health of the City. The multi-year forecasting model enables the City Council to act strategically and understand the long-term impact of its decisions. As shown below, the City faces future operating deficits, in part based on cyclical recessions, that will need to be addressed in future budgets. Strategies to manage ongoing costs are already being developed and are included in the budget.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 11

SPECIAL REVENUE FUNDS
Special Revenue Funds are used to account for revenue derived from specific taxes from other revenue sources that are restricted by law or administrative action to expenditures for specific purposes. Special revenue funds have either a restriction on their use or special reporting requirements, such as funds received related to AB 1600 development impact fees.

ENTERPRISE AND INTERNAL SERVICE FUNDS
Four Enterprise Funds make up the City’s business type operations. The Water Pollution Control Plant Fund, Environmental Services Fund, Shoreline Enterprise Fund, and the Storm Water Fund are City municipal operations designed to fully recover costs through user fees. Internal Service Funds also operate as business activities, exclusively supporting the City’s internal operations. Facilities Maintenance, Information Technology, Insurance Services, and Equipment Maintenance make up these funds.

The Storm Water Enterprise Fund is the only enterprise fund projected to face a negative fund balance (-$3,111,000), which would be made whole by the General Fund. For the Fund to remain self-sufficient over the long-term, it will require new voterapproved funding or continued subsidy from the General Fund.

CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Project (CIP) program represents the spending plan for infrastructure improvements and other specific large-scale capital purchases. Projects include major street and park improvements, building construction, and significant facility maintenance or upgrades.

The total CIP program in the biennial budget consists of $4,050,400 in 2023-24 and $8,002,000 in 2024-25. These amounts include miscellaneous department projects. General Fund CIP commitments total $759,000 in 2023-24 and $804,000 in 2024-

25. The CIP plan significantly contributes to the total budget and to the community. It is important to note that the budget does not include every project on the master list, but only projects currently underway.

ECONOMIC DEVELOPMENT EFFORTS
A healthy local economy is critical to maintaining a firm fiscal foundation for the community, including robust commercial and industrial areas and expanded housing opportunities. Continuing City support of the commercial and industrial sectors and developing vibrant relationships will grow the local economy and increase the City’s fiscal health. Local business outlays continue to trend upward, with more than $200,000,000 worth of investment in San Leandro in 2022-23— more than a 35% increase over the prior year.

Several significant development projects are planned for the upcoming biennial period. The multi-million-dollar Shoreline development project will break ground with 500-housing units, a hotel, restaurants, and a new community park. The Centro Callan project will be completed, bringing the first mixed-use development to downtown San Leandro, including 200 housing units, a Sprouts grocery store, and other retail. The Bay Fair TOD area will continue redeveloping into a center for housing, jobs and retail, bringing new employment uses to the mall and housing. Industrial development will continue with over half a million square feet of new buildings projected. Planning will also take place for the 25-acre site north of Kaiser, that may develop retail, services, hotel and added housing in the west side of the city.

The Economic Development Strategic Plan, beginning 2023-24, will identify ways to enhance economic activity in supporting civic services, while addressing challenges that limit business development. Completion of Federal stimulus-funded (ARPA) recovery programs will support small business recovery and long-term success through grants, technical assistance, and expansion of the local provider network. Meaningful improvements to development processes and service delivery will encourage more businesses and developers to locate and invest in San Leandro. A more business-friendly climate, along with easy access to transportation, ultra high-speed internet, and a diverse housing and employment base, San Leandro will remain an ideal place to grow a business.

PERFORMANCE MEASUREMENT
Metrics to gauge the delivery of city services is essential to collecting information about operational activities, achievement of goals, community conditions, and other factors to better understand the work of the City and make informed decisions on where to focus resources. The proposed budget lays out performance measures for each department for the first time in recent years.

Regular review of performance measures is planned for the upcoming biennial period. Metrics and supporting data will be examined to assess the progress of service delivery throughout the City. The measurement and subsequent review can identify the efficiency and effectiveness in achieving stated goals and outcomes. This, in turn, can support leadership in decisionmaking by providing information pertaining to services and programs while also contributing to a more informed process for allocating resources. As the City adapts to this new process, metrics will be refined to ensure measurement data is accessible, presented fairly, and the right objectives are being measured.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 12

CONCLUSION
This budget represents a step forward with continuity of existing services and investment in basics, while working toward long-term financial stability reflecting City Council goals. Nevertheless, our forecasts indicate that we will face budget challenges in future years. The City has begun planning now so that the City Council may make informed choices as we strive toward a sustainable City budget.

I would like to thank all the City staff for their contributions in preparing this proposed budget for the City Council. Our employees care deeply about the City and the services we provide to our residents and community. I would like to offer additional thanks to the Finance Department staff for their dedicated efforts and work during this budget process and on presenting the biennial budget document.

The City Council’s shared vision and commitment to making San Leandro even better is at the core of the services we provide.

I appreciate the Department Heads’ expertise and resourcefulness in this budget process and the excellent work that each department has done over the past several years to prepare us for the next cycle of growth, projects, and services. These next few years will be both exciting and challenging. I want to express my gratitude to the City Council for entrusting me with leading this organization into the exciting 151st and 152nd years of San Leandro—a city where kindness matters.

Respectfully submitted,
Fran Robustelli
City Manager
City of San Leandro | Proposed Biennial Budget FY24-25 Page 13 Elected Officials
City of San Leandro | Proposed Biennial Budget FY24-25 Page 14 City Council Values
San Leandro is a great place to live, visit, work, and do business. San Leandro celebrates a long history and embraces a diverse population while enjoying a "small town" feel in a larger metropolitan region. Clean neighborhoods, public safety, prosperous businesses, beautiful parks and amenities, a healthy environment, and strong schools are priorities.

San Leandro residents are the foundation of our strong and sustainable community. San Leandro businesses enjoy multiple advantages, including proximity to the Oakland International Airport and Port of Oakland, two major freeways, two BART stations, and access to a large and well-educated workforce.

San Leandro has a strong community pride and the sense that anything is possible when community members work together.

The City Council Values include:

1. Long-term fiscal health

2. Well-maintained and enhanced infrastructure

3. Safe neighborhoods and safe streets

4. Healthy community members

5. A variety of housing opportunities

6. Abundant recreational opportunities, parks, community services, and facilities

7. Strong businesses, job opportunities, and transit-oriented development

8. Clean, pedestrian-friendly corridors, including a vibrant downtown

9. Strong schools and excellence in education

10. Technology and innovation

11. A wise approach to the sustainable use of resources and care of the environment

12. An attractive and successful shoreline with several hundred acres of open space

13. Partnerships, compassion, communication, and fairness City of San Leandro | Proposed Biennial Budget FY24-25 Page 15 City Council Goals For 2024 & 2025
The following City Council Goals serve as a guide for the upcoming fiscal years, and provide overall direction for the City's services and programs:

Place San Leandro on a firm foundation for long-term fiscal sustainability (A) Advance projects and programs promoting sustainable economic development, including transforming San Leandro into a center for innovation (B)
Provide quality public safety service and grow our partnership with the community to keep San Leandro safe (C) Maintain and enhance San Leandra's infrastructure (D)
Support and implement programs, activities and strengthen communication that enhances the quality of life and wellness, celebrates the arts and diversity and promotes civic pride (E) Maintain and support a strong positive relationship between the City, schools and the educational community (F) Promote and maintain an inclusive work environment that values employees and volunteer contributions, supports professional growth and development, and fosters a culture of kindness and collaboration in the delivery of services to our community (G)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 16 Appointed Officials and Department Heads
City of San Leandro | Proposed Biennial Budget FY24-25 Page 17 Organizational Chart
City of San Leandro | Proposed Biennial Budget FY24-25 Page 18

BUDGET OVERVIEW
City of San Leandro | Proposed Biennial Budget FY24-25 Page 19 Overview of the City
The City of San Leandro lies in the heart of the dynamic San Francisco Bay Area. The City was incorporated on March 21, 1872 and occupies fifteen square miles between the cities of Oakland and Hayward and is bordered on the east by the unincorporated community of Castro Valley and the west by the San Francisco Bay. San Leandro offers its 91,000 residents the charm and character of a community that has been established for 150 years. Once an agricultural community, the City has been successful in attracting significant residential, industrial, manufacturing, and retail development.

San Leandro is made up of diverse and well-maintained neighborhoods, four excellent public library branches, 23 public parks, three swimming pools, one museum and art gallery, quality local schools, and a wide range of shopping, dining, and entertainment options.

San Leandro blends big city thinking, ingenuity, and innovation with positive small- town feelings where kindness matters. The City boasts a high-quality, gigabit speed fiber optic network that services manufacturers, tech entrepreneurs, and other employers in a traditionally strong diversified local economy that serves as a prime location for companies such as the Ghirardelli Chocolate Company, Costco, and Kaiser Permanente.

Businesses enjoy multiple advantages in San Leandro, including proximity to the Oakland International Airport and Port of Oakland, two major freeways, two BART stations, and access to a large and well-educated workforce. The City also encompasses a large industrial area that is home to a thriving advanced manufacturing industry. San Leandro has a highquality fiber network which helps to support its traditionally strong economy.

San Leandro became famous during the late 1800s and early 1900s for its delicious cherries. In 1909, to celebrate the abundant cherry harvest, San Leandro held its first Cherry Festival. The event was so successful it is a continued celebration today, becoming an annual event each year in June.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 20 Map of San Leandro
City of San Leandro | Proposed Biennial Budget FY24-25 Page 21 Population Overview

TOTAL POPULATION
91,008 1.1%
vs. 2019

GROWTH RANK
236 out of 493
Municipalities in California

DAYTIME POPULATION
85,187
Daytime population represents the effect of persons coming into or leaving a community for work, entertainment, shopping, etc. during the typical workday. An increased daytime population puts greater demand on host community services which directly impacts operational costs. * Data Source: American Community Survey 5-year estimates

POPULATION BY AGE GROUP
Aging affects the needs and lifestyle choices of residents. Municipalities must adjust and plan services accordingly. * Data Source: American Community Survey 5-year estimates * Data Source: U.S. Census Bureau American Community Survey 5-year Data and the 2020, 2010, 2000, and 1990 Decennial Censuses 1990
1991
19921993
1994
1995
1996
1997
19981999
2000
2001
20022003
2004
2005
2006
2007
20082009
2010
2011
20122013
2014
2015
2016
2017
20182019
2020
65k
70k
75k
80k
85k
90k
95k
<5 5-9 10-14 15-19 20-24 25-34 35-44 45-54 55-59 60-64 65-74 75-84 >85 City of San Leandro | Proposed Biennial Budget FY24-25 Page 22 Household Analysis

TOTAL HOUSEHOLDS
31,274
Municipalities must consider the dynamics of household types to plan for and provide services effectively. Household type also has a general correlation to income levels which affect the municipal tax base.
* Data Source: American Community Survey 5-year estimates 3%
lower than state average
Family Households
48%
6%
lower than state average
Married Couples
47%
7%
higher than state average
Singles
25%
21%
higher than state average
Senior Living Alone
16%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 23 Economic Analysis
Household income is a key data point in evaluating a community’s wealth and spending power. Pay levels and earnings typically vary by geographic regions and should be looked at in context of the overall cost of living.

HOUSEHOLD INCOME
Above $200,000
12%
9%
lower than state average
Median Income
$86,604
10%
higher than state average
Below $25,000
14%
12%
lower than state average
* Data Source: American Community Survey 5-year estimates Over $200,000
$150,000 to $200,000
$125,000 to $150,000
$100,000 to $125,000
$75,000 to $100,000
$50,000 to $75,000
$25,000 to $50,000
B elow $25,000
City of San Leandro | Proposed Biennial Budget FY24-25 Page 24 Housing Overview
2020 MEDIAN HOME VALUE
$624,900
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME VALUE DISTRIBUTION
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/data-sets.html), American Community Survey. Home value data includes all types of owner-occupied housing.

HOME OWNERS VS RENTERS
San Leandro
44%
Rent
56%
Own
State Avg.
45%
Rent
55%
Own
* Data Source: 2020 US Census Bureau
(http://www.census.gov/data/developers/datasets.html), American Community Survey. Home value data includes all types of owner-occupied housing.
2009
2010
2011
20122013
2014
201520162017
2018
2019
2020
300k
400k
500k
600k
700k
> $1,000,000
$750,000 to $999,999
$500,000 to $749,999
$400,000 to $499,999
$300,000 to $399,999
$250,000 to $299,999
$200,000 to $249,999
$150,000 to $199,999
$100,000 to $149,999
$50,000 to $99,999
< $49,999
City of San Leandro | Proposed Biennial Budget FY24-25 Page 25 Budget Timeline
As part of the Biennial Budget process, City of San Leandro’s budget conforms with the professional standards of the
Government Finance Officers Association (GFOA), and the National Advisory Council on State and Local Budgeting (NACSLB) principles.

These principles are outlined as follows:

The City Charter mandates that at least thirty-five days prior to the beginning of each fiscal year, the City Manager shall submit to the Council a proposed budget for such fiscal year.

The Council holds public meetings to discuss the proposed budget, including a formal public hearing. The City Council by resolution shall adopt the budget with such revisions as it deems necessary no later than June 30th.

The budget process involves the citizens, City Council and staff, and each play a critical role in the budget development.

The Biennial Budget furnishes department directors with an opportunity to justify departmental work programs, to
propose changes in services, and to recommend revisions in organizational structure and work methods. It also enables the City Manager to review these aspects and make appropriate recommendations to the City Council.

Presentation of the Biennial Budget to the City Council provides an opportunity to explain municipal programs and organizational structures. It also allows the Council to judge the adequacy of the proposed operating programs, to determine basic organizational and personnel staffing patterns, and to establish the level of municipal services to be rendered with the available resources. In order to accomplish these objectives, the Biennial Budget must combine a detailed explanation of anticipated financial resources for the ensuing fiscal years with proposed expenditures, supported by sufficient information on the proposed programs and activities to assess the appropriateness of the recommended levels of services.

Principle I – Establish Broad Goals
Element 1: Assess community needs, priorities, challenges and opportunities.

Element 2: Identify opportunities and challenges for government services, capital assets and management.

Element 3: Develop and disseminate broad goals.

Principle II – Develop Approaches
Element 4: Adopt financial policies.

Element 5: Develop programmatic, operating, and capital policies and plans.

Element 6: Develop programs and services that are consistent with policies and plans.

Element 7: Develop management strategies.

Principle III – Develop Budget
Element 8: Develop a process for preparing and adopting a budget.

Element 9: Develop and evaluate financial options.

Element 10: Make choices necessary to adopt a budget.

Principle IV – Evaluate Performance
Element 11: Monitor, measure and evaluate performance.

Element 12: Make adjustments as needed.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 26 Multi-Year Forecast
Completing the multi-year forecast for key operating funds is a critical budgetary tool providing a multi-year view of revenues and expenditures and helping the City Council evaluate the impact of policy choices on the long-term fiscal health of the City.

The General Fund (a ten-year forecast), Special Revenue, and Enterprise/Internal Service funds sections of this book include detailed discussions of five-year forecasts for key operating funds supported by special taxes, assessments, and fees. The forecasting model enables the City Council to act more strategically and to understand the future impact of current decisions.

Given the legal restrictions on raising new revenues for all new or increased taxes (Proposition 218), it is particularly important to understand the long and short-term fiscal impact of policy decisions.

What are the long-term fiscal consequences of employee pay and benefit policies? What are the long-term impacts of continuing to defer maintenance? Should voters be asked to approve a tax increase to support Storm Water infrastructure improvements? The multi-year forecast also serves to identify potential future issues that require fiscal planning. Early planning for changes in baseline expenditures is critical to ensuring continued financial stability for the organization. A variety of assumptions and factors drive the forecast, such as labor costs, inflation, potential recession, Federal and state regulatory requirements, statewide initiatives, short-term tax shortfalls, and unforeseen emergencies. These assumptions impact revenue and expenditure projections and variations can cause wide swings in budget balancing strategies.

The table below summarizes projected General Fund revenues compared to expenditures during this time period as well as estimated surpluses or deficits. Please note though that this is only one possible future for the City based on the assumptions to be detailed below and future year trending based off of those assumptions. Should actions be taken to reduce expenditures beyond any measures taken to date, revenues increase through new or modified sources, or the economy recovers more quickly or more slowly than expected, actual results could deviate from projected results, which are based upon best data as of today.

Fiscal Years 2023-24 through 2031-32
(Dollars in millions)
2023-24
Proposed
2024-25
Proposed
2025-26
Projected
2026-27
Projected
2027-28
Projected
2028-29
Projected
2029-30
Projected
2030-31
Projected
2031-32
Projected
Beginning Fund
Balance $ 72.9 $ 67.6 $ 61.7 $ 60.7 $ 58.7 $ 53.9 $ 49.4 $ 46.4 $ 45.3 Total Revenues $ 138.0 $ 140.9 $ 144.5 $ 148.2 $ 149.0 $ 154.3 $ 160.6 $ 167.4 $ 172.9 Total expenditures $ 143.3 $ 146.8 $ 145.5 $ 150.1 $ 153.8 $ 158.8 $ 163.6 $ 168.5 $ 173.6 Operating
Surplus/(Shortfall) $ (5.3) $ (5.9) $ (1.0) $ (1.9) $ (4.9) $ (4.5) $ (3.0) $ (1.1) $ (0.7) Ending Fund
Balance $ 67.6 $ 61.7 $ 60.7 $ 58.7 $ 53.9 $ 49.4 $ 46.4 $ 45.3 $ 44.6 The projection information is also depicted in the chart below as a summary forecast of the city's revenue and expenditure trends over the next ten years.  Revenues will be impacted by economic conditions and other factors, resulting in a range depiction in the chart.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 27 Inflation
Inflation is an important factor, directly impacting City revenues and expenditures. Inflation-sensitive revenue, such as sales and business license taxes, make up a significant portion (45%) of the General Fund budget.

Inflation in the Bay Area has increased on the average of 3.0% over the last five years.

CONSUMER PRICE INDEX (CPI)
Annual average change from previous year
Source: U.S. Department of Labor Statistics for
Consolidated Metropolitan Statistical Area covering San Francisco-Oakland-San Jose Changes in funding for many revenues include adjustments consistent with changes in Bay Area inflation. The latest 2022 CPI of 4.9% marks a noticeable increase in the CPI rate over the past two years.

The established growth index for the 9-1-1 Emergency Communication Access Tax, Emergency Medical Services Tax, and the Business License Tax is the CPI change of 4.9% for 2023-24.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 28 Other Budget Impacts
General Liability
The City’s Self Insured Retention (SIR) through the California Joint Powers Risk Management Authority (CJPRMA) risk pool was increased from $500,000 to $750,000 for claim incidents occurring on or after July 1, 2022. Therefore, claims in excess of $750,000 will be covered by CJPRMA as per the Memorandum of Coverage. The City expects this SIR to increase at the end of 2021-22, given the inflationary pressures on the insurance industry.

The CJPRMA has a membership of almost 100 agency jurisdictions, including the City of San Leandro. The biennial budget includes $1,000,000 in funding for General Liability claim Settlement/Judgements in each fiscal year. These costs are forecast to remain level in subsequent years.

Debt Service Payments
Debt Service payments are based upon established debt payment schedules for General Fund debt and loans, Special Assessment Funds Debt, Water Pollution Control Plant debt, Successor Agency debt, Shoreline Enterprise Fund debt, and San Leandro Public Financing Authority debt. These debt payment schedules were used for the forecast projections of debt service in subsequent years.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 29 Staffing
Salary Adjustments
The multi-year forecast includes salary adjustments for all labor groups between 3.25% and 4.00% through 2024-2025. The Confidential and SLCEA bargaining groups contracts expire December 31, 2024.  The SLMO, SLPOA, and SLPMA bargaining groups all have contracts expiring on June 30, 2028.

Medical Insurance
Medical and dental insurance costs include estimated increases. The multi-year forecast includes a 4% rate increase through 2028-29.

Retiree Medical Insurance
In August 2004, the Governmental Accounting Standards Board (GASB) issued Statement No. 45, Accounting and Financial Reporting for Employers for Post-employment Benefits other than Pensions (GASB 45 – OPEB) – effective July 1, 2007 for San Leandro. This standard requires government employers to account for post- employment benefits other than pensions during an employee’s employment service with the City, instead of during retirement on a “pay-as-you-go” basis. The City complies with this requirement. The forecasts reflect $950,000 in 2021-22 through 2028-29 in retiree medical insurance costs using the pay-as-you-go basis.

Retirement Plan Costs (CalPERS)
Retirement rates continue to represent one of the most significant citywide budgetary pressures. The California Public Employees’ Retirement System (CalPERS) is a defined benefit pension plan funded by a combination of employee contributions that are set by statute and employer contributions that fluctuate from year to year based on an annual actuarial valuation performed by CalPERS. An outside actuary has reviewed the City’s rates and advises the City on the funded status of the plans and projects employer rates for future years.

On January 1, 2013 the Public Employees’ Pension Reform Act of 2013 (PEPRA) took effect. In addition to creating new retirement formulas for newly hired members PEPRA also effectively closed all existing active risk pools to new employees.

The forecast for pension costs include this new requirement.

In June 2012, Governmental Accounting Standards Board (GASB) issued pronouncements for pension plan financial reporting in GASB 67 and GASB 68. The City of San Leandro complies with the new GASB 68 reporting requirements.

Beginning in fiscal year 2013-14, all City staff agreed to contribute to the CalPERS employee’s portion of the pension plan.

Safety plan staff fully pay the employee’s portion of 9% as of July 1, 2015 and Non-safety staff fully pay the employee’s portion of 8% as of July 1, 2015, as per the labor agreements. Additionally, Safety plan staff contributes to the employer’s portion of 1% in 2017-18, 2% in 2018-19 and 3% per year for subsequent years, with an increase in wage rates to offset this contribution.

In August 2018, the City received its CalPERS employer contribution rates for fiscal years 2019-20 through 2024-25, effective July 1, 2019. Rates have increased due to prior year portfolio losses and a change in actuarial assumptions by CalPERS. The CalPERS circular updates rates based on revised discount rates. The new rates went into effect July 1, 2020. Therefore, the adopted rates for the City’s Miscellaneous plan (all non-sworn employees) increased by 6.25% in 2020-21 and the City’s Safety plan rates increased by 8.63% in 2020-21. The 2021-22 budget includes the pre-paid adjusted PERS rates applied to the classic plans for Miscellaneous and Safety, as well as the Safety PEPRA plan. The pre-paid PERS rates are used in the forecast models.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 30 Workers’ Compensation
The City is 100% self-insured for Workers’ Compensation. The biennial budget includes $1,200,000 for workers’ compensation claim Settlements/Judgments in each fiscal year. The City historically budgets for workers’ compensation on a pay-as-you go basis; with the fund remaining fully funded based on an “expected” confidence level as ascertained by the City’s outside actuary. Workers’ Compensation rates are calculated on payroll.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 31 All Funds Summary of Positions By Department
Positions FY2021 FY2022 FY2023 FY2024 FY2025
Administrative Assistant III 1 1 1 1 1
City Council 6 6 6 6 6
Mayor 1 1 1 1 1
Total City Council 8 8 8 8 8
Administrative Analyst I 1 1 0.5 0 0
Administrative Assistant III 1 1 1 1 1
Administrative Specialist I 0 0 0 1 1
Administrative Specialist II 1 1 0.75 0 0
Administrative Specialist III 0 0.75 0.75 1 1
Assistant City Manager 1 1 1 1 1
City Clerk 1 1 1 1 1
City Manager 1 1 1 1 1
College Intern 0.47 0.47 0.47 0.47 0.47
Deputy City Clerk 1 1 1 1 1
Deputy City Manager 1 1 2 2 2
Emergency Services Specialist 0 1 1 1 1
Executive Assistant to the City Manager 0 0 0.25 1 1
Management Analyst II 0 1 1 1 1
Office Assistant II 0 0 0 1 1
Public Information Officer 0 0 0.5 1 1
Senior Management Analyst 0 1 1 1 1
Total City Manager's Office 8.47 12.22 13.22 15.47 15.47 Administrative Assistant II 1 2 2 1 1
Administrative Assistant III 1 1 1 1 1
Administrative Specialist III 1 0 0 1 1
Assistant Community Development Director 0 1 1 1 1
Assistant Planner 1 1 1 1 1
Associate Engineer 1 1 1 0 0
Associate Planner 1 1 1 2 2
Building Inspector 2 2 2 2 2
Chief Building Official 1 1 1 1 1
Code Enforcement Officer 1 1 1 0 0
Code Enforcement Officer II 0 1 1 2 2
Code Enforcement Supervisor 1 1 1 1 1
College Intern 0.17 0.17 0.17 0.48 0.48
Community Development Director 1 1 1 1 1
Economic Development Manager 1 1 1 1 1
Housing Manager 0 0 1 1 1
Permit Center Coordinator 1 1 1 1 1
Permits Clerk 0 1 1 2 2
Permits Technician 3 3 3 3 3
Plan Check Engineer 0 0 0 0 1
Planning Manager 1 1 1 1 1
Principal Planner 1 0 0 0 0
Project Specialist I 1 2 2 3 3
Project Specialist II 1 1 2 2 2
City of San Leandro | Proposed Biennial Budget FY24-25 Page 32 Positions FY2021 FY2022 FY2023 FY2024 FY2025
Senior Building Inspector 1 1 1 1 1
Senior Engineer 1 1 0 0 0
Senior Planner 2 2 2 2 2
Senior Project Specialist 1 1 1 1 1
Supervising Building Inspector 1 1 1 1 1
Total Community Development 27.17 30.17 31.17 33.48 34.48 Administrative Specialist III 0 0 0 1 1
Total CPRB 0 0 0 1 1
Administrative Analyst II 1 1 0 0 0
Administrative Assistant II 2 2 2 2 2
Administrative Assistant III 2 2 2 1 1
Assistant Engineer 2 2 2 2 2
Associate Engineer 10 10 10 11 10
City Engineer 1 1 1 1 1
College Intern 1.92 1.92 1.92 1.92 1.92
Engineering and Transportation Director 1 1 1 1 1
Engineering Inspector 5 5 5 6 6
Engineering Manager 1 1 1 1 1
Management Analyst I 0 0 0 1 1
Principal Engineer 1 1 0 0 0
Senior Engineer 3 3 3 4 4
Senior Engineering Aide 3 3 3 3 3
Senior Management Analyst 1 1 1 1 1
Supervising Engineering Inspector 1 1 1 1 1
Total Engineering & Transportation 35.92 35.92 33.92 36.92 35.92 Account Clerk 3 3 3 3 3
Accountant I 1.75 1.75 1.75 3 3
Accountant II 1 1 1 2 2
Administrative Assistant III 1 1 1 0 0
Administrative Specialist III 0.75 0 0 0 0
Assistant Finance Director 1 2 2 1 1
Finance Analyst 0 1 1 1 1
Finance Director 1 1 1 1 1
Finance Manager 1 1 1 1 1
Finance Supervisor 0 0 0 1 1
Payroll Specialist 1 1 1 1 1
Purchasing Technician 1 1 1 1 1
Senior Account Clerk 2 2 2 3 3
Total Finance 14.5 15.75 15.75 18 18
Administrative Assistant II 0.53 0 0 1 1
Administrative Assistant III 1 0.53 0.53 0.25 0.25
Human Resources Analyst 1 1 1 3 3
Human Resources Director 0 1 1 1 1
Human Resources Manager 1 0 0 0 0
Human Resources Technician 2 3 3 4 4
Office Assistant III 0.17 0.17 0.17 0 0
City of San Leandro | Proposed Biennial Budget FY24-25 Page 33 Positions FY2021 FY2022 FY2023 FY2024 FY2025
Senior Human Resources Analyst 1 2 2 3 3
Total Human Resources 6.7 7.7 7.7 12.25 12.25
Administrative Assistant II 2 2 2 2 2
Administrative Assistant III 0.5 0.5 0.5 1 1
Administrative Specialist III 2 2 2 2 2
Human Services Director 1 1 1 1 1
Human Services Manager 1 1 1 1 1
Recreation Leader 0.16 0.16 0.16 0 0
Recreation Specialist I 0.48 0.48 0.48 0.95 0.95
Recreation Specialist II 0.82 0.82 0.82 1.25 1.25
Recreation Supervisor II 1 1 1 1 1
Total Human Services 8.96 8.96 8.96 10.2 10.2
Administrative Assistant I 1 1 1 1 1
Administrative Assistant III 1 1 1 1 1
Assistant Information Technology Manager 1 1 0 0 0
Audio-Visual Services Operator 0.12 0.12 0.12 0 0
Chief Technology Officer 1 1 1 1 1
College Intern 0 0.48 0.48 0.48 0
Information Services Specialist 1 1 1 1 1
Information Systems Application Specialist 1 1 1 1 1
Information Systems Support Technician 0 0 2 3.48 3.48
Information Technology Manager 0 0 1 2 2
Innovation Technology Analyst 1 1 1 3 3
Office Assistant III 0.48 0.48 0.48 0 0
Systems Analyst 2 2 2 2 2
Total Information Technology 9.6 10.08 12.08 15.96 15.48 Administrative Assistant I 0.5 0 0 0 0
Administrative Assistant III 1 1 1 1 1
Assistant Library Director 0 1 1 1 1
Librarian 7.08 8.08 8.39 9.8 10
Library Aide 0 0 3.33 2.2 2.2
Library Assistant 2 2 2 2 2
Library Clerk 6.06 6.06 6.06 6.06 7
Library Director 1 1 1 1 1
Library Services Manager 1 0 0 0 0
Library Security Aide 1.84 1.84 1.84 2.48 2.5
Maintenance Aide 1.44 1.44 1.44 1.21 1.21
Management Analyst II 0 0 0 1 1
Museum Curator 0 0 0.35 0.48 0.5
Office Assistant I 3.6 3.6 0 0 0
Project Literacy Coordinator 1 1 1 0 0
Senior Librarian 4 4 4 4 4
Senior Library Assistant 3.73 4.21 6.21 6.44 6.5
Total Library 34.25 35.23 37.62 38.67 39.91
Administrative Assistant II 1 1 1 1 1
Administrative Assistant III 0 0 0 1 1
City of San Leandro | Proposed Biennial Budget FY24-25 Page 34 Positions FY2021 FY2022 FY2023 FY2024 FY2025
Administrative Specialist - Police 2 2 2 2 2
Administrative Specialist I 1 1 1 1 1
Assistant Police Chief 0 1 1 1 1
College Intern 0.46 0.94 0.94 0.94 0.94
Crime Analyst 1 1 1 1 1
Crime Prevention Specialist 0 1 1 1 1
Emergency Services Specialist 1 0 0 0 0
Management Analyst II 0 0 0 1 1
Police Business Manager 1 1 0 0 0
Police Captain 2 1 1 2 2
Police Chief 1 1 1 1 1
Police Lieutenant 5 5 5 5 5
Police Officer 70 70 70 70 70
Police Sergeant 12 12 12 12 12
Police Service Technician II 14 10 10 10 10
Police Services Aide 2.47 0 0 0 0
Police Services Supervisor 0 2 2 2 2
Police Support Services Manager 1 1 1 1 1
Property Clerk 3 3 3 3 3
Public Safety Dispatcher 12 12 12 12 12
Public Safety Dispatcher Supervisor 2 2 2 2 2
Records Clerk 0 5.47 5.47 5.47 5.47
Senior Management Analyst 0 0 1 1 1
Senior Public Safety Dispatcher 2 2 2 2 2
Senior Police Services Technician 2 0 0 0 0
Total Police 135.93 135.41 135.41 138.41 138.41
Administrative Analyst I 2 1 0 0 0
Administrative Analyst II 2 1 0 0 0
Administrative Assistant II 2.48 1.48 1.48 1.48 1.48
Administrative Assistant III 1 2 2 2 2
Administrative Specialist III 1 1 1 2 2
Assistant Public Works Director 0 0 1 1 1
Building Supervisor 1 1 1 1 1
Collection Systems Maintenance Supervisor 1 1 1 1 1
Collection Systems Maintenance Worker II 6 6 6 6 6
College Intern 0.7 0.7 0.7 1.18 1.18
Deputy Public Works Director 1 1 0 0 0
Electrician I 1 1 1 1 1
Electrician II 1 1 1 1 1
Environmental Protection Specialist II 4 4 4 4 4
Environmental Services Supervisor 1 1 1 1 1
Equipment Mechanic 2 2 2 2 2
Facilities Maintenance Worker I 3 3 3 4 4
Facilities Maintenance Worker II 2 2 2 2 2
Facilities Maintenance Worker III 0 0 1 1 1
Fleet Supervisor 1 1 1 1 1
High School Intern 0.18 0.18 0.18 0.18 0.18
HVAC Mechanic I 1 1 0 0 0
Laboratory Supervisor 1 1 1 1 1
City of San Leandro | Proposed Biennial Budget FY24-25 Page 35 Positions FY2021 FY2022 FY2023 FY2024 FY2025
Laboratory Technician II 2 2 2 2 2
Maintenance Aide 10.15 10.15 10.15 10.15 10.15
Maintenance Mechanic II 6 6 6 6 6
Maintenance Worker - Entry 0 6 6 2 2
Management Analyst II 0 0 1 1 1
Park Maintenance Worker I 7 7 7 6 6
Park Maintenance Worker II 2 2 2 3 3
Park Maintenance Worker III 1 1 1 1 1
Park Supervisor 1 1 1 1 1
Plant Electrical and Instrumentation Technician II 1 1 1 1 1 Plant Maintenance Supervisor 1 1 1 1 1
Plant Maintenance Worker 1 1 1 1 1
Plant Operations Supervisor 1 1 1 1 1
Plant Operator - Lead 6 6 6 6 6
Plant Operator II 5 5 5 5 5
Public Works Director 1 1 1 1 1
Public Works Services Manager 0 0 0 1 1
Recreation Specialist III 0 0 0.29 0.36 0.36
Senior Management Analyst 0 0 1 1 1
Street Maintenance Worker I 8 10 8 10 10
Street Maintenance Worker II 6 6 6 7 7
Street Maintenance Worker III 3 3 3 3 3
Street Supervisor 2 2 2 2 2
Supply Maintenance Worker 1 0 0 0 0
Traffic Supervisor 1 1 1 1 1
Tree Trimmer I 2 2 2 2 2
Tree Trimmer II 2 2 2 2 2
Water Pollution Control Manager 1 1 1 1 1
Total Public Works 106.51 111.51 109.8 112.35 112.35
Administrative Assistant I 0 0 0 2 2
Administrative Assistant III 0.5 0.5 0.5 0 0
Lifeguard 0 0 0 11.25 11.25
Recreation Leader 14.7 14.7 14.7 3.45 3.45
Recreation Services Manager 1 1 1 1 1
Recreation Specialist I 10.23 10.23 10.23 10.23 10.23
Recreation Specialist II 4.55 4.55 4.55 4.55 4.55
Recreation Specialist III 0.3 0.3 0.3 0.3 0.3
Recreation Supervisor II 4 4 4 4 4
Total Recreation 35.28 35.28 35.28 36.78 36.78
Grand Total 431.29 446.23 448.91 477.49 478.25
City of San Leandro | Proposed Biennial Budget FY24-25 Page 36 Financial Policies
The guiding principles of the City’s budget development process are financial and operational policies. These policies promote and ensure organizational continuity, consistency, transparency, and responsibility from year to year. This section identifies some of the major short and long-term planning documents, financial and operational policies, and fiscal management tools that the City of San Leandro employs in order to guarantee fiscal and programmatic integrity and to guide the development of the City’s Biennial Budget.

Budget Control Policies
Appropriations of fiscal resources are the responsibility of the City Council and City Manager.

Appropriations requiring Council action include:

Expenditures from reserves or designated fund balances.

New appropriations, not approved in the adopted budget.

Transfers between funds.

Any contract included in the budget that will cost more than $50,000 shall be executed by the City Manager only upon approval of the City Council granted at one of the Council meetings.

Appropriations requiring City Manager action include:

Grant funds received during the fiscal year as a result of a grant application approved by the City Council are appropriated for the purposes for which the grant has been approved. Such appropriation includes authorization for the City Manager to expend such monies, and for the Finance Director to make payments in accordance with the terms and conditions and for the purposes of the grant.

City Departments perform the following budgetary control functions:

Review purchase transactions and payment requests for compliance with City regulations, rules, and budgetary limits.

Administer the City’s payment system to review, process, and pay purchasing transactions and expense claims.

Receive and deposit all City receipts, which are invested by the Finance Director.

Maintain records for all these transactions and their effect on cash balances.

Maintain a position control system, based on the budget to control staffing.

Administer the City’s payroll system to process personnel transactions and to review and pay personnel expenses.

Quarterly financial reports on budget performance are reviewed by department managers and staff to identify budget problems and recommend corrective action.

Legal control of the budget is at the fund level, while supervisory control is maintained at the department level. Grant funds are reviewed by project managers at the project level. All City purchase orders are centrally reviewed by Finance staff prior to issuance to determine if funds are budgeted and available.

Adjustment to the Adopted Budget Policy
Per the City Charter, Section 515, “After the conclusion of the public hearing, and not later than June 30, the Council by resolution shall adopt the budget with such revisions as it deems necessary. A copy of the adopted budget shall be available for inspection in the office of the City Clerk.”
In order to accomplish the mandate, the City Manager presents a mid-year fiscal review to the City Council, typically held between January and March. This review includes needed adjustments to personnel and non-personnel budgets that have been identified by staff since the adoption of the budget, whether before or after the Mid-year Review, the City Council may amend or supplement the budget by motion adopted by the affirmative votes of at least five members so as to authorize the transfer of unused balances appropriated for one purpose to another purpose or to appropriate available funds not included in the budget.

The Biennial Budget, as adopted by the City Council, establishes the total appropriation provided for each City Department’s operations. To ensure that the expenditures of each Department do not exceed the departmental appropriation, expenditures for each Department are legally limited to the amounts authorized by the City Council in the budget document, plus carryover amounts and supplement appropriations individually approved by the City Council. The City Manager is legally authorized to transfer budgeted amounts between Departments within the same fund, and accounts within the same Department over the course of a fiscal year. Transfer of appropriations between funds and increased appropriations must be authorized by the City Council. Thus expenditures may not legally exceed budgeted appropriations at the Department level within a fund. City Council approval is also required for all transfers from unappropriated fund balances or contingency reserves.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 37 Continued/Carryover Appropriations Policy
The City’s Municipal Code states that all unexpended or unencumbered appropriations shall lapse at the end of the fiscal year, except for appropriations for capital projects that are required for the completion of the approved project for not more than five fiscal years. Other encumbered funds from the previous fiscal year are carried over to the current fiscal year through a list of continued appropriations.

Proposition 4 (Gann) Appropriation Limit
Article 13-B of the California Constitution was added by the November 1979 passage of the Gann Initiative. This legislation mandated that California Cities must compute an Appropriation Limit, which places a ceiling on the total amount of tax revenues that the City can appropriate annually. The legislation also provides that the governing body shall annually establish its appropriations limit by resolution.

The appropriations limit is calculated by determining appropriations financed by proceeds of taxes in 1978/79 base year and adjusting the limit each subsequent year for changes in the cost of living and population. This Appropriation Limit is the maximum limit of proceeds from taxes the City may collect or spend each year. Budgeted appropriations are limited to actual revenues if they are lower than the limit. The Appropriations Limit may be amended at any time during the fiscal year to reflect new data.

Multi-Year General Fund Financial Plan Long Term Forecast Practice The City’s Multi-Year General Fund Financial Plan Long Term Forecast projects the fiscal health of the City’s funds and allows management to understand the fiscal gaps that may exist between revenue projections and projected expenditure requirements. The forecast and underlying assumptions and methodology are clearly stated, available and referenced in the final budget document. In this way, policymakers can issue directives that range from maintaining the status quo to closing the gap between revenues and expenditures. The City Manager’s Budget Directive is largely based on the information drawn from the plan data, as is the Mid-Year Budget Review.

Revenue estimates are prepared through an objective, analytical process based on year to-date trends, prior years’ data, and anticipated one-time adjustments. In all instances, the City provides reasonable revenue projections to prevent undue or unbalanced reliance on certain revenues and to ensure the ability to provide ongoing services.

In order to improve future forecasting, staff will analyze the variances between previous forecast and actual amounts. The variance analysis will consider the factors that influence revenue collections, expenditure levels and forecast assumptions. The forecast also includes a fund balance calculation.

Balanced Budget Policy
The City’s policy is to adopt a balanced budget, which means that planned expenditures do not exceed planned funds available.

Available funds may include the use of fund balances on hand, provided that in the case of General Fund the available fund balance does not drop below the 20 percent level required by City Council Reserve Guidelines detailed below.

City Council Reserve Policy
The City Council has earmarked an amount equivalent to 20 percent of the General Fund expenditure budget for an Economic Uncertainty Reserve. This reserve is intended to provide a cushion against fluctuations in revenue and expenses.

One Time Resources Policy
The City’s policy is to avoid the use of one time revenues to fund ongoing operations, though when considered as part of the City’s Multi-Year All Fund Financial Long Term Plan, use of one time revenue may be appropriate to bridge short-term gaps in available resources.

Debt Management Policy
The California Constitution required that long-term debt pledged by the full faith and credit of the City can only be approved by voter referendum. Per State of California statute, the City’s debt limit is set at 15 percent of total adjusted assessed valuation of all the real and personal property within the City. Currently, the City’s total General Obligation Debt is significantly below its debt limit. The City also carries bonded debt secured by specific revenue sources, and Certificates of Participation secured by interests in City assets. The debt management policy establishes parameters to be considered before debt issuance such as:

Purposes for which the debt may be issued shall be determined Legal debt limitations, including limitations on the pledge of the issuer’s general credit shall be calculated and these limits are generally set for legal, public policy and financial reasons Before issuance of debt the debt structuring practices shall be considered Additional consideration shall be given to credit objectives such as specific credit ratings, benchmarks, debt ratios and other affordability targets
City of San Leandro | Proposed Biennial Budget FY24-25 Page 38 Authorized methods of sale shall be considered
Method of selecting outside finance professionals shall be consistent with the City’s procurement practices Refunding of debt calculation
Primary and secondary market disclosure practices
Compliance with federal law provisions such as arbitrage requirements Integration of capital planning and debt financing activities Investment of bond proceeds
Risk Management Practice
Fund 689 has been established to fund the costs tied to the liability and property damage insurance, worker’s compensation, and risk management programs. The City is self-insured and is a member of the California Joint Powers Risk Management Authority. The City’s self-insured retention amount is currently $500,000. The Risk Manager allocates 50% of all related program costs to City Departments based on budgeted total employee count. The remaining 50% of all program costs get allocated based on, at minimum, a five year claims experience for each department.

Cash/Investment Management Policy
One of the City’s highest fiscal management priorities is maintaining the value of its cash and investment assets. The City values its cash and investment in accordance with the provisions of Government and Accounting Standards (GASB) Statement No. 31, Accounting and Financial Reporting for Certain Investments and External Investment Pools (GASB 31), which requires governmental entities, including governmental external investment pools, to report certain investments at fair value in the statement of net assets/balance sheet and recognize the corresponding change in the fair value of investments in the year in which the change occurred. Fair value is determined using published market prices.

The City of San Leandro’s investment policy is reviewed and approved by the City Council annually on or before June 30 to ensure that the City is complying with State Government Code regulations. The City’s investment policy objectives are safety, liquidity, yield, and investments are made to bear in mind the responsibility of City government to its citizens. Alternative investments which enhance the quality of life are given full considerations.

Oversight and Internal Controls Practices
The Finance Director implemented a system of internal controls to prevent losses of public funds arising from fraud, employee error and misrepresentation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the City. These controls include:

Separation of duties
Control of collusion
Custodial safekeeping
Separating transaction authority from accounting and recordkeeping Clear delegation of authority
Minimizing the number of authorized investment officials Documentation of transactions and strategies
Ethical standards
Revenue Enhancements and Setting of Charges and Fees Policy The City of San Leandro maintains the use of charges and fees as a method of funding governmental services. The policy establishes the charge and fee setting process which includes the following:

Recovery of costs providing goods and services
Annual review of the master fee schedule to update factors used in the development of fees and charges such as inflation, other cost increases, and current competitive rates Information of the master fee schedule is made available to the public which includes basis for fee and charge changes, amount of proposed changes and the adoption of said charges and fees Staff regularly assesses the cost and feasibility of collection and recovery for specific services Use of service charges and fees as a major source of funding is appropriate when the services are similar to private sector services, there is a direct relationship between the amount paid and the level and cost of service provided, the service is used to discourage waste of City services such as false alarms, and the service is regulatory in nature such as building permits and plan checks
Four concepts are used when developing fees and charges:

Revenues should not exceed reasonable costs of providing service Cost recovery should include direct costs, and administrative costs such as accounting, personnel, data processing, insurance, etc.

Simplistic method of assessing and collecting fees to reduce collection costs Annual review and adjustments to include Bay Area CPI increase, salary increases or other multipliers based on the cost of providing services
City of San Leandro | Proposed Biennial Budget FY24-25 Page 39 Capital Assets Practices
Capital assets are valued at historical cost or estimated historical cost if actual historical cost was not available. Donated capital assets are valued at their estimated fair market value on the date donated. City policy has set the capitalization threshold for reporting capital assets at $7,500. Depreciation is recorded on a straight-line basis over the estimated useful lives of the assets as follows:

Buildings: 50 years
Improvements Other Than Buildings: 20 years
Machinery and Equipment: 5-15 years
Licensed Vehicles: 3-15 years
Infrastructure: 20-50 years
In June 1999, the GASB issued Statement No. 34 which requires the inclusion of infrastructure capital assets in local governments’ basic financial statements. In accordance with GASB Statement No. 34, the City included all infrastructures into the 2015-16 Basic Financial Statements.

The City defines infrastructure as the basic physical assets that allow the City to function. The assets include streets, sewer, and park lands. Each major infrastructure system can be divided into subsystems. For example, the street system can be subdivided into pavement, curb and gutters, sidewalks, medians, streetlights, landscaping, and land. These subsystems were not delineated in the basic financial statements. The appropriate operating department maintains information regarding the subsystems.

Interest accrued during capital assets construction, if any, is capitalized for the business-type and proprietary funds as part of the asset cost.

For all infrastructure systems, the City elected to use the Basic Approach as defined by GASB Statement No. 34 for infrastructure reporting. Original costs were developed in one of three ways: (1) historical records; (2) standard unit costs appropriate for the construction/acquisition date; or (3) present cost indexed by a reciprocal factor of the price increase from the construction/acquisition date to the current date. The accumulated depreciation, defined as the total depreciation from the date of construction/acquisition to the current date on a straight line, un-recovered cost method was computed using industry-accepted life expectancies for each infrastructure subsystem. The book value was then computed by deducting the accumulated depreciation from the original cost.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 40 Governmental Funds
The funds through which most governmental functions are typically financed.

Governmental Funds include:

General Funds: Accounts for all financial resources except those required to be accounted for in another fund.

Special Revenue Funds: Accounts for the proceeds of specific revenue sources (other than those for major capital projects) that are restricted legally to expenditure for a specific purpose.

Capital Project Funds: Accounts for financial resources to be used for the acquisition of construction of major capital facilities (other than those financed 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 specifically 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 traffic 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 traffic 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 traffic 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 41 150 - Grants Fund: Accounts for various grants from Alameda County, the State of California, and the Federal government to be expended for a specific purpose, activity, or facility. 165 - Community Development Block Grant Fund: An annual entitlement grant from the U.S. Department of Housing and Urban Development to fund public services, affordable housing, capital improvements, and economic development that primarily benefit low/moderate income persons.
166 - HOME Fund Grants: From the U.S. Department of Housing and Urban Development (via Alameda County) for eligible affordable housing activities and renovation programs. 167 - Housing In-Lieu: Accounts for assessments levied to provide for partial funding of low/moderate housing projects. 168 - Affordable Housing Asset Fund: Accounts for assets received from affordable housing activities from the former Redevelopment Agency's Low/Moderate Housing Fund and acts as its Successor Agency 170 - Business Improvement District Fund: Accounts for service fees charged to business owners to provide a shuttle service from BART to the west San Leandro businesses.
180 - Public Education & Government (PEG) Fund: This new fund accounts for user fees charged to cable television customers and is used to fund public education on government programs.

Capital Project Funds
210 - Capital Improvement Projects Fund: Accounts for financial resoures to be used for the acquisition of construction of major capital facilities other than those financed by proprietary and special revenue funds. 240 - Cherrywood Imrpovement Project: Accounts for certain infrastructure construction of the Cherrywood development
241 SL Hillside Geological Abatement: Accounts for the finances of the collaboration between the City and the Geological hazardous Abatement District (GHAD).

City of San Leandro | Proposed Biennial Budget FY24-25 Page 42 Proprietary Funds
The funds used to account for a government's business-type activities, activities supported in part by fees or charges.

Proprietary Funds include:

Enterprise Funds: Account for activities for which a fee is charged to external users for goods and services.

Internal Service Funds: Account for the financing of goods and services provided by one fund, department, or agency to other funds, departments, or agencies of the financial reporting entity, or to governments, on a cost reimbursement basis.

Capital Project Funds: Accounts for financial resources to be used for the acquisition of construction of major capital facilities (other than those financed 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.

Enterprise Funds
593 - Water Pollution Control Plant: Account for the operation, maintenance and replacement of the City's Water Pollution Control Plant, lift stations, and the sanitary sewer system, which follows operational guidelines dictated by State and Federal regulations.
594 - Environmental Services: Accounts for the regulatory activities associated with hazardous materials, recycling (AB 939), storm water runoff, and industrial wastewater.
596 - Golf Fund: Accounts for the operation and maintenance of the golf course and related improvements. The fund is subsumed under F597 for accounting purposes.
597 - Shoreline: Accounts for the operation and maintenance of the marina berthing and recreational areas and related improvements, the golf course complex, and the Heron Bay marshland. 598 - Storm Water Utility: Accounts for all activities related to street cleaning and storm water runoff as required by State and Federal mandates.

Internal Service Funds
687 - Building Maintenance: Accounts for the cost of operating and providing maintenance and repair and minor modifications to the various City buildings.
688 - Information Technology: Accounts for automated information processing activities, including maintenance, enhancements and the acquisition of new computers, telephone, cable television, telecommunication systems, GIS, and Central Services.
689 - Self Insurance: Accounts for insurance costs and related charge-backs to various departments; coverage includes protection against claims and losses for public liability, workers' compensation, unemployment insurance, and City property.
690 - Equipment Maintenance: Accounts for the cost of operations, maintenance, and depreciation for the City's automotive and equipment fleet.
148 - Cherrywood Maintenance District Fund: Accounts for special assessment funding for the ongoing maintenance of public facilities at the Cherrywood Development.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 43 Successor Agency
Accounts for winding down the affairs of the Redevelopment Agency are subject to the review and approval of the local Oversight Board and the State of California. The Successor Agency is obligated to prepare a Recognized Obligation Payment Schedule (ROPS) every six months, as long as there are enforceable obligations of the former RDA. The City, as the Successor Agency, can only pay obligations listed on the ROPS.
970 - Successor Agency - Debt Service Fund: Accounts for repayment to the City for interest on advances and debt service on the tax allocation bonds and certificates of participation supported by the Recognized Obligation Payment Schedules (ROPs). 971 - Successor Agency - Redevelopment Obligation Retirement Fund: Accounts for repayment to the City for interest on advances and debt service on the tax allocation bonds and certificates of participation supported by the Recognized Obligation Payment Schedules (ROPs).
982 - Successor Agency - Joint Project Area Fund: Accounts for the administration costs, loan, CIP, and annual income transactions, as well as fund and asset transfers for the Joint Project Area Fund.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 44

MAJOR FUNDING SOURCES
City of San Leandro | Proposed Biennial Budget FY24-25 Page 45 All City Revenue Summary
$219,610,128 -$32,619,587
(-12.93% vs. prior year)
All City Revenue Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 50M
100M
150M
200M
250M
300M
Revenue by Fund
2024 Revenue by Fund
ENTERPRISE FUNDS (12%) GENERAL FUND (62.8%)
SPECIAL REVENUE FUNDS (9.5%)
INTERNAL SERVICE FUNDS (9.1%)
ECONOMIC DEVELOPMENT FUNDS (2.9%)
CAPITAL PROJECT FUNDS (2.2%)
DEBT SERVICE FUNDS (1.4%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 46 Budgeted and Historical 2024 Revenue by Fund
Millions

DEBT SERVICE FUNDS

CAPITAL PROJECT FUNDS

ECONOMIC DEVELOPMENT FUNDS

SPECIAL REVENUE FUNDS

INTERNAL SERVICE FUNDS

ENTERPRISE FUNDS

GENERAL FUND
FY2021FY2022FY2023FY2024FY2025
$0
$50
$100
$150
$200
$250
$300

GENERAL FUND

GENERAL FUND

PROPERTY TAXES
CURRENT YEAR SECURED $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000 CURRENT YEAR UNSECURED $1,303,883 $873,651 $1,044,000 $900,000 $900,000 HOMEOWNERS' PROPERTY TAX EXEMPT $95,956 $95,249 $105,000 $100,000 $100,000 PROPERTY TAX - VLF SWAP $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000 INTEREST & PENALTIES $60,953 $75,685 $100,000 $100,000 $100,000 PASS-THRU/RESIDUAL PROPERTY TAX $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 Total PROPERTY TAXES: $26,664,153 $27,772,678 $27,876,400 $28,959,000 $29,807,000

SALES AND OTHER TAXES
SALES AND USE TAXES $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720 SALES TAX/PUBLIC SAFETY $402,968 $460,020 $494,800 $502,000 $526,000

DOCUMENT PROP TRANSFER TAX
($6/$1,000) $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 FRANCHISES - PIPELINE $30,849 $31,994 $30,000 $32,000 $32,000 TRANSIENT OCCUPANCY TAX (14%) $395,831 $685,026 $515,000 $690,000 $700,000 SPECIAL ASSESSMENTS $1,080 $1,080 $1,200 $1,000 $1,000
UTILITY USERS TAX - ELECTRICITY & GAS $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000 UTILITY USERS TAX - CABLE TV $739,642 $752,450 $769,372 $761,700 $754,000 UTILITY USERS TAX - TELEPHONE $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000

EMERGENCY COMMUNICATION ACCESS FEE
(911) $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000 UTILITY USER'S TAX - PREPAID WIRELESS $98,613 $98,154 $477,909 $439,000 $404,500 UTILITY USER'S TAX - PREPAID 911 $34,377 $28,693 $143,000 $50,000 $50,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 47 FRANCHISE - ELECTRIC $664,934 $663,548 $535,000 $625,000 $650,000 FRANCHISE - GAS $249,005 $284,438 $235,000 $250,000 $260,000 FRANCHISE - CABLE $796,754 $792,819 $700,000 $750,000 $770,000 FRANCHISE - REFUSE $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000 FRANCHISE - RECYCLING $388,312 $401,609 $240,000 $350,000 $360,000 FRANCHISE FEE -ORA LOMA $893,392 $929,636 $900,000 $925,000 $940,000 TRANSACTION & USE TAX $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000 MOBILE TELEPHONY SERVICES SURCHARGE $23,973 $17,250 $43,000 $25,000 $25,000 CANNABIS ADD-ON TAX $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total SALES AND OTHER TAXES: $80,613,992 $92,192,783 $87,048,558 $88,947,020 $90,930,220

LICENSES & PERMITS
BUILDING $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000 MECHANICAL PERMITS $115,574 $106,678 $84,900 $95,000 $95,000 ELECTRICAL $204,550 $202,848 $135,000 $200,000 $200,000 OVERSIZE VEHICLES $28,758 $23,258 $40,000 $40,000 $40,000 ENCROACHMENT $27,420 $37,159 $30,000 $38,000 $38,000
BLDG - AUTOMATION UPDATE FEE $123,023 $132,937 $111,000 $140,000 $140,000 OTHER PERMITS $1,460 $8,188 $3,000 $0 $0
GRADING PERMIT $130 $0 $10,000 $6,000 $6,000
MICROFILMING $71,677 $72,360 $71,103 $72,000 $72,000
SIGNS $13,306 $9,638 $10,000 $10,000 $10,000
PLUMBING $53,662 $70,461 $50,000 $50,000 $50,000
RESIDENTIAL PARKING PERMITS $440 $0 $500 $0 $0
BUSINESS LICENSE ZONING $40,567 $33,567 $25,000 $30,000 $30,000 TOBACCO RETAILER'S LICENSE FEE $40,500 $33,138 $35,000 $38,000 $38,000 FIRE MISC PERMITS $70,240 $50,977 $50,000 $50,000 $50,000 BUSINESS IMPROVEMENT DISTRICT $400,000 $400,000
BUSINESS LICENSES $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000 DOG & OTHER ANIMAL LICENSES $8,093 $7,476 $15,000 $15,000 $15,000 AMUSEMENT DEVICE LICENSE $1,500 $2,200 $2,000 $2,000 $2,000 LONG RANGE PLANNING FEE $17,879 $17,565 $150,000 $160,000 $160,000 BUSINESS LICENSE PENALTIES $249,947 $210,928 $150,000 $175,000 $175,000 CANNABIS DISPENSARY PERMIT FEE $87,500 $122,590 $105,000 $120,000 $120,000 Total LICENSES & PERMITS: $9,448,804 $10,165,546 $9,707,503 $10,741,000 $10,741,000

FINES, FORFEITURES & PENALTIES
VEHICLE CODE FINES-CITY $181,229 $132,748 $125,000 $125,000 $125,000 VEHICLE CODE FINES-COUNTY $443,255 $217,385 $350,000 $350,000 $350,000 RED LIGHT SAFETY PROGRAM $564,680 $158,326 $0 $0 $0
PARKING VIOLATIONS-CITY/DMV $3,140 $101,190 $5,000 $5,000 $5,000 COURT FINES COLLECTED-COUNTY $26,868 $20,198 $100,000 $100,000 $100,000 CODE ENFORCE ADMINISTRATIVE $5,022 $2,809 $25,000 $25,000 $25,000 CD - CODE ENFORCEMENT $4,900 $55,065 $15,000 $6,000 $6,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 48

BUILDING CODE ENFORCMENT FEES &
FINES $0 $35,871 $2,500 $2,500 $2,500
Total FINES, FORFEITURES & PENALTIES: $1,229,094 $723,591 $622,500 $613,500 $613,500

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $1,557,484 $1,513,149 $1,500,000 $1,500,000 $1,500,000 RENTS & CONCESSION $303,498 $303,107 $270,000 $290,000 $290,000 INTEREST INCOME-INTERFUND ADVANCES $335,621 $324,052 $243,686 $240,000 $240,000 INTEREST INCOME - LOANS $422,980 $21,129 $45,000 $25,000 $50,000 MARINA COMM CENTER RENT -$994 $237,252 $225,000 $291,000 $303,000 NET SWEEP INTEREST $0 $0 $4,000 $4,000 $4,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$1,304,015 -$3,829,677 $0 $0 $0 SENIOR CENTER RENT $10,435 $64,416 $195,000 $154,000 $160,000 LIBRARY MEETING ROOM RENTALS $0 $468 $16,000 $1,000 $1,000 SURLENE GRANT MEETING ROOM RENTAL $0 $5,000 $5,200
OFFICE SPACE RENTAL - CITY ATTORNEY $5,580 $5,580 $5,580 $5,600 $5,600 TELECOM LICENSING $110,413 $79,657 $60,000 $70,000 $70,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $1,441,002 -$1,280,869 $2,564,266 $2,585,600 $2,628,800

REVENUE FROM OTHER AGENCIES
ST MOTOR VEH IN LIEU TAX $64,491 $100,841 $45,000 $75,000 $75,000 COUNTY GRANT $355,211 $0 $5,000 $0 $0
EMS ASSESSMENT $701,506 $719,171 $693,000 $693,000 $693,000 POST REIMBURSEMENTS $14,386 $5,984 $12,000 $12,000 $12,000

STATE MANDATED COSTS
REIMBURSEMENTS $49,057 $45,166 $50,000 $50,000 $50,000
OTHER STATE REIMBURSEMENTS $0 $2,465 $0 $0 $0
COVID RELIEF $1,171,787 $463,843 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,356,439 $1,337,470 $805,000 $830,000 $830,000

CHARGES FOR CURRENT SERVICES
ENGINEERING SERVICES $242,458 $200,019 $310,000 $250,000 $270,000 PLANNING PERMIT FEES $131,847 $146,174 $214,000 $120,000 $120,000

PLANNING DIVISION SVCS (CUSTOMER
NO.S) $142,238 $97,476 $90,000 $150,000 $150,000
COMMUNITY STANDARDS SVCS $35,981 $17,385 $0 $0 $0
CENTURY THEATRE -$2,760 $0 $0 $0 $0
POLICE - OTHER AGENCY ASSISTANCE $6,293 $0 $0 $0 $0
SPECIAL POLICE SERVICES $53,286 $73,174 $50,000 $50,000 $50,000 ANIMAL CONTROL SERVICES $807 $427 $500 $500 $500
PD ALARM RESPONSE $10,600 $18,850 $15,000 $15,000 $15,000 FIRE SPRINKLER $37,461 $41,816 $18,000 $35,000 $35,000
FIRE PROTECTION/ALARM $10,347 $10,346 $9,000 $10,000 $10,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 49 FIRE REVIEW & INSPECTION $308,413 $411,043 $306,000 $400,000 $400,000 MAINT/STATE HIGHWAY $31,773 $31,794 $31,773 $0 $0
RECREATIONAL SWIM $0 $0 $210 $0 $0
RECREATION-CONTRACT PROG -$70 $9,794 $200,000 $185,600 $193,000 RECREATION-YOUTH SPORTS $0 $8,945 $33,000 $35,000 $36,400 RECREATION-DAY CAMP $127,507 $150,017 $145,000 $149,000 $155,000 RECREATION-ADULT PROGRAM $0 -$110 $13,000 $0 $0
RECREATION-SENIOR PROGRAMS -$73 $2,020 $80,000 $64,400 $67,000 PARK RENTALS $23,958 $127,768 $135,000 $144,000 $150,000 KIDS CLUB $37,749 $12,000 $63,000 $25,000 $26,000
RECREATION TEEN PROGRAM $0 $40 $25,000 $27,000 $28,100
RECREATION-KIDDIE COLLEGE $48 $46,255 $75,000 $48,000 $50,000 RECREATION - SUMMER ADVENTURES $8,175 $39,755 $110,000 $41,000 $43,000 RECREATION - SWIM SLFAC $39,791 $92,828 $194,000 $69,000 $176,000 RECREATION - SWIM FARRELLY $0 $66,731 $124,000 $62,000 $64,000 SWIM BOYS & GIRLS CLUB $17,776 $193,392 $236,000 $250,000 $260,000 REFUND/TRANSFER FEE - ACTIVENET $0 $0 $1,000 $0 $0
REC-LINK ACTIVENET -$1,287 -$1,016 -$10,000 $0 $0
ART/HISTORY MUSEUM TOURS $0 $189 $1,000 $2,000 $2,000
LIBRARY CARDS $0 $10 $0 $0 $0
LIBRARY - FINES $0 $555 $2,000 $1,000 $1,000
LIBRARY - OTHER FEES $462 $6,381 $6,000 $6,000 $6,000
LIBRARY-VIDEO RENTALS $0 $164 $0 $0 $0
LIBR-BOOKMARK CAFE $0 $21,898 $70,000 $21,000 $21,000
BLDG DIVISION CLASSES $0 $0 $1,000 $1,000 $1,000
SCHOOL DISTRICT IMPACT FEES (3%) $2,438 $2,550 $4,500 $10,000 $10,000 FIELD RENTAL $28,304 $69,163 $37,000 $52,000 $54,100
SALE/PLANS & SPECS $0 $0 $500 $0 $0
Total CHARGES FOR CURRENT SERVICES: $1,293,522 $1,897,835 $2,590,483 $2,223,500 $2,394,100

OTHER REVENUES
SALE OF PROPERTY $1,219,187 $933 $0 $0 $0
SALE OF EQUIPMENT $1,910 $8,105 $0 $0 $0
GIFTS AND DONATIONS $53,301 $6,114 $50,000 $25,000 $25,000 CASH OVER OR SHORT -$2,400 $0 $0 $0 $0
MISCELLANEOUS REVENUE $42,070 $121,390 $35,000 $50,000 $0 REIMBURSEMENTS $283,288 $217,440 $30,000 $50,000 $0
PD-ABANDONED VEHICLE FEE $167,474 $76,780 $50,000 $50,000 $50,000 RECREATION CASH SHORT/OVER $824 $0 $0 $0 $0
LOAN REPAYMENT - PRINCIPAL $11,793 $0 $0 $0 $0
CHERRY FEST-SOUVENIRS $0 $0 $3,000 $2,900 $3,000
CHERRY FEST-BOOTH RENTAL $0 $0 $24,000 $24,000 $25,000
CHERRY FESTIVAL - SPONSORS $150 $0 $50,000 $37,000 $38,000 PD-LIVESCAN PRINTING $70 $500 $5,000 $5,000 $5,000
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 50 SETTLEMENTS & CLAIMS RECOVERY $43,398 $1,322 $10,000 $10,000 $10,000 CREDIT CARD PAYMENT FEE - 2.5% $58,549 $53,887 $35,000 $35,000 $35,000 PLANNING - TECHNOLOGY FEE $3,364 $6,279 $20,000 $9,000 $9,000 ENG - TECHNOLOGY FEE $0 $2,808 $0 $2,500 $2,500

DONATIONS - SESQUICENTENNIAL
CELEBRATION $0 $149,000 $0 $0 $0
Total OTHER REVENUES: $1,882,978 $644,556 $312,000 $300,400 $202,500

INTERDEPARTMENTAL REVENUES
ADMINISTRATIVE SERVICES $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 OPERATING TRANSFERS IN $4,917,823 $0 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $6,918,891 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total GENERAL FUND: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935 Total GENERAL FUND: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935

SPECIAL REVENUE FUNDS

PENSION TRUST

REVENUE FROM USE OF MONEY &

PROPERTY
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$843,796 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$843,796 $0 $0 $0
Total PENSION TRUST: $0 -$843,796 $0 $0 $0

STREET/TRAFFIC IMPROVEMENTS (DFSI) FUND

LICENSES & PERMITS
DEVELOP FEES/ST. IMPROV $43,983 $17,681 $425,000 $200,000 $200,000 Total LICENSES & PERMITS: $43,983 $17,681 $425,000 $200,000 $200,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $32,426 $24,592 $29,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$24,124 -$62,047 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $8,302 -$37,454 $29,000 $0 $0
Total STREET/TRAFFIC IMPROVEMENTS (DFSI)
FUND: $52,285 -$19,774 $454,000 $200,000 $200,000

PARK DEVELOPMENT FEE FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $21,802 $23,324 $13,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$5,215 -$54,622 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $16,587 -$31,298 $13,000 $0 $0
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 51

OTHER REVENUES
PARK IN-LIEU FEE $159,945 $788,446 $1,010,000 $200,000 $200,000 Total OTHER REVENUES: $159,945 $788,446 $1,010,000 $200,000 $200,000 Total PARK DEVELOPMENT FEE FUND: $176,532 $757,148 $1,023,000 $200,000 $200,000

UNDERGROUND UTILITIES

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $50,140 $43,220 $25,000 $35,000 $35,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$39,939 -$105,813 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $10,201 -$62,593 $25,000 $35,000 $35,000

CHARGES FOR CURRENT SERVICES
UNDERGRD UTILITY REPLACE $118,212 $64,077 $325,000 $100,000 $100,000 Total CHARGES FOR CURRENT SERVICES: $118,212 $64,077 $325,000 $100,000 $100,000 Total UNDERGROUND UTILITIES: $128,413 $1,483 $350,000 $135,000 $135,000

PARKING FUND

LICENSES & PERMITS
PARKING METER RECEIPTS $93,213 $141,786 $325,000 $213,658 $217,931 PARKING STRUCTURE $45,363 $45,648 $65,000 $36,000 $36,720 PLAZA PARKING LOTS $18,846 $18,852 $18,000 $50,846 $51,863 PARKING GARAGE $1,085 $2,440 $6,000 $8,500 $8,500
ELECTRIC VEHICLE CHARGERS $3,322 $5,759 $9,000 $5,759 $5,874 Total LICENSES & PERMITS: $161,828 $214,484 $423,000 $314,763 $320,888

FINES, FORFEITURES & PENALTIES
PARKING VIOLATIONS-CITY $109,367 $86,175 $630,000 $630,000 $630,000 Total FINES, FORFEITURES & PENALTIES: $109,367 $86,175 $630,000 $630,000 $630,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $2,644 $0 $3,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$2,904 -$1,190 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$260 -$1,190 $3,000 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $0 $550,000 $100,000 $400,425 $376,718 Total INTERDEPARTMENTAL REVENUES: $0 $550,000 $100,000 $400,425 $376,718 Total PARKING FUND: $270,935 $849,469 $1,156,000 $1,345,188 $1,327,606

GAS TAX FUND
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 52

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $0 $0 $0 $900,283
Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 $0 $0 $0 $900,283

REVENUE FROM OTHER AGENCIES
STATE GAS TAX (2103) $0 $900,283 $0
STATE GAS TAX (2106) $258,375 $279,664 $231,661 $332,315 $340,000 STATE GAS TAX (2107) $606,183 $581,251 $500,000 $716,079 $725,000 STATE GAS TAX (2107.5) $7,500 $7,500 $7,500 $7,500 $7,500 STATE GAS TAX (2105) $447,973 $485,908 $400,000 $596,170 $600,000 STATE ROAD MAINT REHAB $1,630,094 $0 $1,442,034 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,950,126 $1,354,323 $2,581,195 $2,552,347 $1,672,500

OTHER REVENUES
MISCELLANEOUS REVENUE $0 $180 $0 $0 $0
REIMBURSEMENTS $169 $0 $0 $0 $0
Total OTHER REVENUES: $169 $180 $0 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $0 $4,235,826 $635,826 $635,826 $635,826 Total INTERDEPARTMENTAL REVENUES: $0 $4,235,826 $635,826 $635,826 $635,826 Total GAS TAX FUND: $2,950,295 $5,590,329 $3,217,021 $3,188,173 $3,208,609

MEASURE BB

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $41,888 $0 $5,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $1,548 -$2,592 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $43,435 -$2,592 $5,000 $0 $0

REVENUE FROM OTHER AGENCIES
ACTIA - STREETS & ROADS $1,534,109 $2,177,069 $3,286,012 $2,251,000 $2,251,000 STATE LIBRARY CONSTRUCTION GRANT $414,235 $0 $6,000,000 $0 $0 ACTIA - BIKE & PEDESTRIAN $256,147 $0 $229,000 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,204,490 $2,177,069 $9,515,012 $2,251,000 $2,251,000

OTHER REVENUES
REIMBURSEMENTS $83,600 $0 $0 $0 $0
SIDEWALK REP/OWNER SHARE $110,000 $0 $0
Total OTHER REVENUES: $83,600 $0 $110,000 $0 $0
Total MEASURE BB: $2,331,525 $2,174,477 $9,630,012 $2,251,000 $2,251,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 53 GAS TAX FUND (SECTION 2103)

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $26,914 $31,948 $22,000 $27,000 $27,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$13,634 -$73,511 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $13,280 -$41,563 $22,000 $27,000 $27,000

REVENUE FROM OTHER AGENCIES
STATE GAS TAX (2103) $586,645 $691,737 $515,000 $902,000 $910,000 Total REVENUE FROM OTHER AGENCIES: $586,645 $691,737 $515,000 $902,000 $910,000 Total GAS TAX FUND (SECTION 2103): $599,925 $650,174 $537,000 $929,000 $937,000

VEHICLE REGISTRATION FEES (STREETS/
ROAD

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $20,786 $15,943 $7,500 $10,000 $10,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$11,885 -$40,222 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $8,902 -$24,278 $7,500 $10,000 $10,000

REVENUE FROM OTHER AGENCIES
MEASURE B (VRF) $484,708 $467,747 $440,000 $0 $0
Total REVENUE FROM OTHER AGENCIES: $484,708 $467,747 $440,000 $0 $0 Total VEHICLE REGISTRATION FEES (STREETS/
ROAD: $493,610 $443,469 $447,500 $10,000 $10,000

MEASURE B/ACTIA FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $34,805 $30,624 $10,000 $30,000 $30,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$13,096 -$73,917 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $21,708 -$43,293 $10,000 $30,000 $30,000

REVENUE FROM OTHER AGENCIES
ACTIA - STREETS & ROADS $1,706,291 $1,444,855 $1,635,000 $3,300,000 $3,300,000 ACTIA - BIKE & PEDESTRIAN $313,347 $0 $310,000 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,019,638 $1,444,855 $1,945,000 $3,300,000 $3,300,000

OTHER REVENUES
SIDEWALK REP/OWNER SHARE $3,995 $375,195 $110,000 $0 $0 DRIVEWAY REPAIR-OWNER SHARE $0 $36,541 $0 $0 $0
Total OTHER REVENUES: $3,995 $411,736 $110,000 $0 $0
Total MEASURE B/ACTIA FUND: $2,045,341 $1,813,298 $2,065,000 $3,330,000 $3,330,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 54

ASSET SEIZURE FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $18,943 $14,798 $10,000 $15,000 $15,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$18,864 -$37,014 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $79 -$22,216 $10,000 $15,000 $15,000

REVENUE FROM OTHER AGENCIES
ASSET SEIZURE - FEDERAL $1,321 $0 $0 $0 $0
ASSET SEIZURE-STATE $0 $7,006 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $1,321 $7,006 $0 $0 $0 Total ASSET SEIZURE FUND: $1,400 -$15,210 $10,000 $15,000 $15,000

HERON BAY FUND

SALES AND OTHER TAXES
SPECIAL ASSESSMENTS $307,383 $313,254 $370,000 $463,653 $502,220 Total SALES AND OTHER TAXES: $307,383 $313,254 $370,000 $463,653 $502,220

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $10,564 $5,573 $5,000 $5,000 $5,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$10,967 -$15,483 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$403 -$9,910 $5,000 $5,000 $5,000
Total HERON BAY FUND: $306,980 $303,344 $375,000 $468,653 $507,220

CHERRYWOOD MAINTENANCE DISTRICT
FUND

SALES AND OTHER TAXES
SPECIAL ASSESSMENTS $27,134 $27,558 $0 $0 $0
Total SALES AND OTHER TAXES: $27,134 $27,558 $0 $0 $0

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $7,657 $6,947 $6,000 $7,000 $7,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$5,860 -$16,823 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $1,797 -$9,876 $6,000 $7,000 $7,000
Total CHERRYWOOD MAINTENANCE DISTRICT
FUND: $28,931 $17,683 $6,000 $7,000 $7,000
PROPOSITION 1B-LOCAL STREETS & ROADS
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 55

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $228 $195 $200 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$191 -$478 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $37 -$283 $200 $0 $0
Total PROPOSITION 1B-LOCAL STREETS &
ROADS: $37 -$283 $200 $0 $0

SPECIAL GRANTS FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $23,636 $10,599 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $23,636 $10,599 $0 $0 $0

REVENUE FROM OTHER AGENCIES
STATE GRANTS $488,466 $651,845 $4,846,027 $2,286,256 $654,376 FEDERAL GRANTS $104,176 $411,034 $970,000 $0 $0
ACTIA - PARATRANSIT PROGRAM $365,184 $0 $249,687 $0 $0
ACTIA - PARATRANSIT MSL $311,411 $0 $345,392 $0 $0
COUNTY GRANT $16,501 $93,826 $66,400 $0 $0
TDA GRANT REIMBURSEMENTS $157,889 $0 $82,700 $105,062 $105,062 OTHER GRANTS $9,700 $134,221 $0 $559,271 $0
Total REVENUE FROM OTHER AGENCIES: $1,453,327 $1,290,926 $6,560,206 $2,950,589 $759,438

OTHER REVENUES
REIMBURSEMENTS $0 $2,500 $0 $0 $0
PARATRANSIT - FLEX PROGRAM -$100 -$21 $0 $0 $0
Total OTHER REVENUES: -$100 $2,479 $0 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $0 $152,600 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $0 $152,600 $0 $0 $0
Total SPECIAL GRANTS FUND: $1,476,863 $1,456,604 $6,560,206 $2,950,589 $759,438 SB1

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $5,853 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$11,104 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$5,251 $0 $0 $0

REVENUE FROM OTHER AGENCIES
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 56 STATE ROAD MAINT REHAB $0 $1,776,850 $1,442,034 $2,245,883 $2,245,883 Total REVENUE FROM OTHER AGENCIES: $0 $1,776,850 $1,442,034 $2,245,883 $2,245,883 Total SB1: $0 $1,771,599 $1,442,034 $2,245,883 $2,245,883

MEASURE BB - BIKE AND PED

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $316 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$599 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$283 $0 $0 $0

REVENUE FROM OTHER AGENCIES
ACTIA - BIKE & PEDESTRIAN $0 $363,222 $549,285 $550,000 $550,000 Total REVENUE FROM OTHER AGENCIES: $0 $363,222 $549,285 $550,000 $550,000 Total MEASURE BB - BIKE AND PED: $0 $362,939 $549,285 $550,000 $550,000

MEASURE BB - PARATRANSIT

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $1,155 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$2,191 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$1,036 $0 $0 $0

REVENUE FROM OTHER AGENCIES
ACTIA - PARATRANSIT MSL $0 $428,230 $614,294 $751,510 $751,510 Total REVENUE FROM OTHER AGENCIES: $0 $428,230 $614,294 $751,510 $751,510 Total MEASURE BB - PARATRANSIT: $0 $427,194 $614,294 $751,510 $751,510

MEASURE BB - OTHER

REVENUE FROM OTHER AGENCIES
ALAMEDA CTC GRANT-STREETS & ROADS $0 $2,968,240 $6,000,000 $0 $0 Total REVENUE FROM OTHER AGENCIES: $0 $2,968,240 $6,000,000 $0 $0 Total MEASURE BB - OTHER: $0 $2,968,240 $6,000,000 $0 $0

MEASURE B - BIKE AND PED

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $129 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$244 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$115 $0 $0 $0

REVENUE FROM OTHER AGENCIES
ACTIA - BIKE & PEDESTRIAN $0 $265,133 $0 $0 $0
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 57 Total REVENUE FROM OTHER AGENCIES: $0 $265,133 $0 $0 $0 Total MEASURE B - BIKE AND PED: $0 $265,018 $0 $0 $0

MEASURE B - PARATRANSIT

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $1,025 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$1,945 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$920 $0 $0 $0

REVENUE FROM OTHER AGENCIES
ACTIA - PARATRANSIT PROGRAM $0 $302,364 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $0 $302,364 $0 $0 $0 Total MEASURE B - PARATRANSIT: $0 $301,444 $0 $0 $0

MEASURE B - OTHER

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $0 $415 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$787 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $0 -$372 $0 $0 $0
Total MEASURE B - OTHER: $0 -$372 $0 $0 $0

COMMUNITY DEVELOPMENT BLOCK GRANT
FUND

REVENUE FROM OTHER AGENCIES
FEDERAL GRANTS $1,966,735 $931,231 $400,000 $808,949 $808,949 Total REVENUE FROM OTHER AGENCIES: $1,966,735 $931,231 $400,000 $808,949 $808,949

OTHER REVENUES
LOAN REPAYMENT - PRINCIPAL $0 $5,837 $0 $0 $0
Total OTHER REVENUES: $0 $5,837 $0 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $0 $559,271 $0
Total INTERDEPARTMENTAL REVENUES: $0 $559,271 $0
Total COMMUNITY DEVELOPMENT BLOCK
GRANT FUND: $1,966,735 $937,069 $400,000 $1,368,220 $808,949

HOME FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $13,146 $14,517 $4,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$7,440 -$33,842 $0 $0 $0 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 58 Total REVENUE FROM USE OF MONEY &
PROPERTY: $5,706 -$19,325 $4,000 $0 $0

REVENUE FROM OTHER AGENCIES
HOME FUND PROJECT REIMB-ALA CO $0 $0 $150,000 $13,670 $13,670 Total REVENUE FROM OTHER AGENCIES: $0 $0 $150,000 $13,670 $13,670

OTHER REVENUES
LOAN REPAYMENT - PRINCIPAL $151,259 $162,683 $50,000 $0 $0 Total OTHER REVENUES: $151,259 $162,683 $50,000 $0 $0
Total HOME FUND: $156,965 $143,358 $204,000 $13,670 $13,670

HOUSING IN-LIEU FUND

LICENSES & PERMITS
HOUSING IN-LIEU FEES $0 $0 $2,000 $0 $0
Total LICENSES & PERMITS: $0 $0 $2,000 $0 $0

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $4,250 $2,785 $1,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$3,561 -$7,302 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $689 -$4,516 $1,000 $0 $0
Total HOUSING IN-LIEU FUND: $689 -$4,516 $3,000 $0 $0

AFFORDABLE HOUSING ASSETS FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $23,613 $28,348 $5,000 $0 $0
INTEREST INCOME - LOANS $522,744 $33,537 $50,000 $50,000 $50,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$33,246 -$65,116 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $513,112 -$3,231 $55,000 $50,000 $50,000

OTHER REVENUES
SALE OF PROPERTY $0 $57,332 $0 $0 $0
MISCELLANEOUS REVENUE $15,000 $24,407 $0 $0 $0
REIMBURSEMENTS $0 $0 $40,000 $0 $0
LOAN REPAYMENT - PRINCIPAL $0 $128,333 $100,000 $100,000 $100,000 Total OTHER REVENUES: $15,000 $210,072 $140,000 $100,000 $100,000 Total AFFORDABLE HOUSING ASSETS FUND: $528,112 $206,841 $195,000 $150,000 $150,000

BUSINESS IMPROVEMENT DISTRICT FUND

LICENSES & PERMITS
BUSINESS IMPROVEMENT DISTRICT FUND $389,765 $394,084 $420,240 $400,000 $400,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 59 BUSINESS IMPROV DISTRICT PENALTIES $17,737 $10,098 $0 $0 $0 Total LICENSES & PERMITS: $407,501 $404,182 $420,240 $400,000 $400,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $3,521 $3,207 $1,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$3,004 -$7,754 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $517 -$4,546 $1,000 $0 $0

REVENUE FROM OTHER AGENCIES
STATE GRANTS $578,000 $317,604 $246,530 $104,126 $109,532 Total REVENUE FROM OTHER AGENCIES: $578,000 $317,604 $246,530 $104,126 $109,532

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $50,000 $50,000 $100,000 $50,000 $50,000 Total INTERDEPARTMENTAL REVENUES: $50,000 $50,000 $100,000 $50,000 $50,000 Total BUSINESS IMPROVEMENT DISTRICT
FUND: $1,036,019 $767,240 $767,770 $554,126 $559,532

PUBLIC EDUCATION & GOV'T (PEG)

SALES AND OTHER TAXES

PUBLIC ACCESS, EDUCATION &
GOVERNMENT $159,784 $158,982 $225,000 $150,000 $150,000 Total SALES AND OTHER TAXES: $159,784 $158,982 $225,000 $150,000 $150,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $11,083 $9,248 $7,000 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$17,894 -$22,736 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$6,812 -$13,488 $7,000 $0 $0
Total PUBLIC EDUCATION & GOV'T (PEG): $152,973 $145,494 $232,000 $150,000 $150,000

AMERICAN RESCUE PLAN ACT

REVENUE FROM OTHER AGENCIES
COVID RELIEF $0 $1,219,367 $3,049,984 $0 $0
Total REVENUE FROM OTHER AGENCIES: $0 $1,219,367 $3,049,984 $0 $0 Total AMERICAN RESCUE PLAN ACT: $0 $1,219,367 $3,049,984 $0 $0 Total SPECIAL REVENUE FUNDS: $14,704,565 $22,689,329 $39,288,305 $20,813,012 $18,117,417

CAPITAL PROJECT FUNDS

CAPITAL IMPROVEMENT PROJECTS FUND

REVENUE FROM USE OF MONEY &

PROPERTY
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 60 INTEREST INCOME $6 $19 $933,000 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $6 $19 $933,000 $0 $0

CHARGES FOR CURRENT SERVICES
MARINA/I-880 TRAFFIC IMPACT FEES $14,641 $8,803 $50,000 $25,000 $25,000 Total CHARGES FOR CURRENT SERVICES: $14,641 $8,803 $50,000 $25,000 $25,000

OTHER REVENUES
SALE OF PROPERTY $0 $0 $5,810,000 $0 $0
Total OTHER REVENUES: $0 $0 $5,810,000 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $3,460,000 $3,517,830 $18,530,723 $4,825,000 $4,825,000 Total INTERDEPARTMENTAL REVENUES: $3,460,000 $3,517,830 $18,530,723 $4,825,000 $4,825,000 Total CAPITAL IMPROVEMENT PROJECTS
FUND: $3,474,647 $3,526,652 $25,323,723 $4,850,000 $4,850,000 Total CAPITAL PROJECT FUNDS: $3,474,647 $3,526,652 $25,323,723 $4,850,000 $4,850,000

DEBT SERVICE FUNDS

CHERRYWOOD DEBT

SALES AND OTHER TAXES
SPECIAL ASSESSMENTS $468,110 $469,738 $460,000 $0 $0
Total SALES AND OTHER TAXES: $468,110 $469,738 $460,000 $0 $0

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $7,304 $6,187 $5,000 $5,000 $5,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$5,198 -$15,089 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $2,107 -$8,902 $5,000 $5,000 $5,000
Total CHERRYWOOD DEBT: $470,216 $460,837 $465,000 $5,000 $5,000

PUBLIC FINANCING AUTHORITY FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $1 $0 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$4,200 $0 $0 $0 $0 LIBRARY LEASE PAYMENT $2,304,025 $2,301,175 $2,304,025 $2,299,000 $2,295,000 CITY HALL LEASE PAYMENT $876,351 $872,816 $876,351 $874,000 $875,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $3,176,177 $3,173,991 $3,180,376 $3,173,000 $3,170,000 Total PUBLIC FINANCING AUTHORITY FUND: $3,176,177 $3,173,991 $3,180,376 $3,173,000 $3,170,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 61 Total DEBT SERVICE FUNDS: $3,646,393 $3,634,828 $3,645,376 $3,178,000 $3,175,000

ENTERPRISE FUNDS

WATER POLLUTION CONTROL PLANT FUND

LICENSES & PERMITS
SEWER CONNECTION FEES $1,615,034 $59,662 $250,000 $265,000 $273,000 Total LICENSES & PERMITS: $1,615,034 $59,662 $250,000 $265,000 $273,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $437,504 $395,180 $350,000 $375,000 $375,000 INTEREST INCOME - LOANS $67,217 $51,150 $34,602 $0 $0
FINANCE CHARGES $18,829 $6,358 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$377,011 -$954,876 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $146,538 -$502,188 $384,602 $375,000 $375,000

REVENUE FROM OTHER AGENCIES
OTHER GRANTS $277,157 $66,721 $0 $0 $0
CEC SOLAR GRANT $410,394 $0 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $687,551 $66,721 $0 $0 $0

CHARGES FOR CURRENT SERVICES
SAMPLING SERVICE CHARGES $0 $224,822 $254,000 $267,000 $280,000 WPCP - GREASE PROCESSING $500,000 $500,000 $500,000
RESIDENTIAL SEWER SERV $7,636,322 $8,630,496 $8,900,000 $9,523,000 $10,094,000 COMMERCIAL SEWER SERV $2,276,708 $2,472,197 $2,900,000 $3,103,000 $3,289,000 INDUSTRIAL SEWER SERVICE $4,362,969 $4,071,459 $3,300,000 $3,531,000 $3,743,000 RECLAIMED WATER/EBMUD $90,511 $91,478 $34,800 $35,000 $35,000 PRETREATMENT LAB/PERMIT FEES $0 $84,548 $99,000 $104,000 $109,000 Total CHARGES FOR CURRENT SERVICES: $14,366,510 $15,575,000 $15,987,800 $17,063,000 $18,050,000

OTHER REVENUES
SALE OF EQUIPMENT $0 $5,825 $0 $0 $0
MISCELLANEOUS REVENUE $2,776 $1,632 $80,000 $0 $0
REIMBURSEMENTS $425,954 $376,886 $430,000 $430,000 $430,000 LOAN REPAYMENT - PRINCIPAL $504,812 $0 $0
Total OTHER REVENUES: $428,730 $384,343 $1,014,812 $430,000 $430,000 Total WATER POLLUTION CONTROL PLANT
FUND: $17,244,364 $15,583,538 $17,637,214 $18,133,000 $19,128,000

ENVIRONMENTAL SERVICES

LICENSES & PERMITS
CONTAMINATED SITES/UST $324 $2,946 $5,800 $0 $0
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 62 CUPA PERMITS $373,625 $422,018 $445,000 $772,000 $785,000 Total LICENSES & PERMITS: $373,949 $424,964 $450,800 $772,000 $785,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $27,997 $27,522 $20,000 $25,000 $25,000 FINANCE CHARGES $379 $484 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$23,253 -$65,514 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $5,123 -$37,508 $20,000 $25,000 $25,000

REVENUE FROM OTHER AGENCIES
STATE GRANTS $53,860 $157,914 $31,000 $33,000 $33,000
MEASURE D (ALACO) $196,339 $198,479 $200,000 $200,000 $200,000 Total REVENUE FROM OTHER AGENCIES: $250,199 $356,393 $231,000 $233,000 $233,000

CHARGES FOR CURRENT SERVICES
SAMPLING SERVICE CHARGES $170,280 $0 $0 $0 $0
PRETREATMENT LAB/PERMIT FEES $88,918 $0 $0 $0 $0
Total CHARGES FOR CURRENT SERVICES: $259,199 $0 $0 $0 $0

OTHER REVENUES
MISCELLANEOUS REVENUE $20,919 $26,066 $15,000 $0 $0
DESIGNATED ENF $3,604 $6,041 $0 $0 $0
Total OTHER REVENUES: $24,523 $32,107 $15,000 $0 $0

INTERDEPARTMENTAL REVENUES
OPERATING TRANSFERS IN $132,782 $0 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $132,782 $0 $0 $0 $0
Total ENVIRONMENTAL SERVICES: $1,045,774 $775,955 $716,800 $1,030,000 $1,043,000

SHORELINE ENTERPRISE FUND-GOLF COURSE
OP

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $7,056 $42,540 $0 $0 $0
RENTS & CONCESSIONS - GOLF COURSE $53,639 $55,248 $57,183 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $3,907 -$84,611 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $64,602 $13,177 $57,183 $0 $0

CHARGES FOR CURRENT SERVICES
GOLF-GREEN FEES $3,316,624 $2,751,702 $0 $2,612,900 $2,665,158 DRIVING RANGE $1,517,574 $1,478,431 $0 $1,490,075 $1,494,517 INSTRUCTION $3,090 $400 $0 $2,400 $2,400
MERCHANDISE $189,986 $188,462 $0 $262,500 $267,750
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 63 FOOD & BEVERAGE $355,169 $523,270 $0 $572,000 $588,620
EQUIPMENT RENTAL $611,020 $444,676 $0 $393,800 $405,614 Total CHARGES FOR CURRENT SERVICES: $5,993,463 $5,386,940 $0 $5,333,675 $5,424,059

OTHER REVENUES
MISCELLANEOUS REVENUE $55,384 $24,625 $4,881,200 $5,900 $5,900 Total OTHER REVENUES: $55,384 $24,625 $4,881,200 $5,900 $5,900 Total SHORELINE ENTERPRISE FUND-GOLF
COURSE OP: $6,113,449 $5,424,742 $4,938,383 $5,339,575 $5,429,959

SHORELINE ENTERPRISE FUND

SALES AND OTHER TAXES
TRANSIENT OCCUPANCY TAX $441,445 $602,208 $500,000 $0 $0 Total SALES AND OTHER TAXES: $441,445 $602,208 $500,000 $0 $0

LICENSES & PERMITS
SHORELINE BUSINESS ASSOCIATION DUES $0 $0 $15,000 $0 $0 Total LICENSES & PERMITS: $0 $0 $15,000 $0 $0

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $67,353 $50,722 $60,000 $60,000 $60,000 RENTS & CONCESSION $331,102 $536,658 $250,000 $600,000 $450,000 FINANCE CHARGES $97 $1,091 $0 $0 $0
RENTS & CONCESSIONS - GOLF COURSE -$77,121 $0 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$69,144 -$128,106 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $252,288 $460,365 $310,000 $660,000 $510,000

REVENUE FROM OTHER AGENCIES
STATE GRANTS $99,605 $0 $0 $150,000 $0
Total REVENUE FROM OTHER AGENCIES: $99,605 $0 $0 $150,000 $0

CHARGES FOR CURRENT SERVICES
MARINA - BERTH RENTALS $312,747 $275,003 $25,000 $0 $0
MARINA UTILITY CHARGE $8,419 $5,316 $3,000 $0 $0
MARINA CARD KEY PURCHASE $60 $0 $100 $0 $0
BOAT LAUNCH FEES $0 $3,000 $0 $12,000 $12,000
Total CHARGES FOR CURRENT SERVICES: $321,226 $283,319 $28,100 $12,000 $12,000

OTHER REVENUES
MISCELLANEOUS REVENUE $1,260 -$173 $50 $0 $0
Total OTHER REVENUES: $1,260 -$173 $50 $0 $0
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 64 Total SHORELINE ENTERPRISE FUND: $1,115,824 $1,345,719 $853,150 $822,000 $522,000

STORM WATER FUND

CHARGES FOR CURRENT SERVICES
STORM WATER FEES $1,068,439 $1,081,131 $1,060,000 $1,073,000 $1,073,000 Total CHARGES FOR CURRENT SERVICES: $1,068,439 $1,081,131 $1,060,000 $1,073,000 $1,073,000

OTHER REVENUES
REIMBURSEMENTS $3,435 $3,405 $2,000 $0 $0
Total OTHER REVENUES: $3,435 $3,405 $2,000 $0 $0
Total STORM WATER FUND: $1,071,874 $1,084,536 $1,062,000 $1,073,000 $1,073,000 Total ENTERPRISE FUNDS: $26,591,286 $24,214,489 $25,207,546 $26,397,575 $27,195,959

INTERNAL SERVICE FUNDS

FACILITIES MAINTENANCE FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $19,406 $11,504 $10,000 $10,000 $10,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$34,615 -$31,149 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$15,208 -$19,646 $10,000 $10,000 $10,000

OTHER REVENUES
REIMBURSEMENTS $43 $399 $0 $0 $0
Total OTHER REVENUES: $43 $399 $0 $0 $0

INTERDEPARTMENTAL REVENUES
BLDG RPRS & MAINTENANCE $3,278,214 $3,543,387 $4,184,216 $4,403,120 $4,567,544 Total INTERDEPARTMENTAL REVENUES: $3,278,214 $3,543,387 $4,184,216 $4,403,120 $4,567,544 Total FACILITIES MAINTENANCE FUND: $3,263,048 $3,524,139 $4,194,216 $4,413,120 $4,577,544

INFORMATION TECHNOLOGY FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $28,575 $25,750 $5,000 $20,000 $20,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$29,826 -$62,782 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$1,251 -$37,032 $5,000 $20,000 $20,000

OTHER REVENUES
MISCELLANEOUS REVENUE $250 $1,235 $0 $0 $0
REIMBURSEMENTS $0 $100 $0 $0 $0
Total OTHER REVENUES: $250 $1,335 $0 $0 $0

INTERDEPARTMENTAL REVENUES
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 65 TELCOM/COMPUTER SVCS $4,269,472 $4,185,813 $5,027,495 $7,390,182 $7,409,237 OPERATING TRANSFERS IN $0 $300,000 $2,770,000 $1,000,000 $1,000,000 Total INTERDEPARTMENTAL REVENUES: $4,269,472 $4,485,813 $7,797,495 $8,390,182 $8,409,237 Total INFORMATION TECHNOLOGY FUND: $4,268,471 $4,450,115 $7,802,495 $8,410,182 $8,429,237

SELF INSURANCE FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $168,114 $146,845 $50,000 $75,000 $75,000 UNREALIZED GAIN/LOSS ON INVESTMENTS -$121,346 -$359,091 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $46,767 -$212,246 $50,000 $75,000 $75,000

OTHER REVENUES
REIMBURSEMENTS $879,856 $251,761 $200,000 $0 $0
Total OTHER REVENUES: $879,856 $251,761 $200,000 $0 $0

INTERDEPARTMENTAL REVENUES
INSURANCE SERVICES $5,433,474 $5,753,918 $5,861,143 $4,808,830 $4,981,622 Total INTERDEPARTMENTAL REVENUES: $5,433,474 $5,753,918 $5,861,143 $4,808,830 $4,981,622 Total SELF INSURANCE FUND: $6,360,098 $5,793,433 $6,111,143 $4,883,830 $5,056,622

EQUIPMENT REPAIR & MAINTENANCE FUND

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $56,997 $67,683 $4,000 $40,000 $40,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$49,612 -$155,736 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: $7,385 -$88,053 $4,000 $40,000 $40,000

OTHER REVENUES
SALE OF EQUIPMENT $0 $161,692 $80,000 $0 $0
REIMBURSEMENTS $0 $312 $25,000 $0 $0
PD-INSURANCE REIMBURSEMENT $50,000 $0 $30,000 $0 $0
Total OTHER REVENUES: $50,000 $162,004 $135,000 $0 $0

INTERDEPARTMENTAL REVENUES
SHOP SERVICES $224,903 $285,706 $213,110 $0 $0
CITY-OWNED EQUIPMENT RENTAL $2,585,351 $3,089,440 $3,089,440 $1,905,680 $1,935,885 PD FLEET $408,996 $413,671 $413,760 $393,591 $394,690
OPERATING TRANSFERS IN $176,512 $178,693 $0 $0 $0
FIRE FLEET $3,498 $3,718
Total INTERDEPARTMENTAL REVENUES: $3,395,762 $3,967,510 $3,716,310 $2,302,769 $2,334,293 Total EQUIPMENT REPAIR & MAINTENANCE
FUND: $3,453,147 $4,041,460 $3,855,310 $2,342,769 $2,374,293 Total INTERNAL SERVICE FUNDS: $17,344,763 $17,809,148 $21,963,165 $20,049,901 $20,437,697 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 66

ECONOMIC DEVELOPMENT FUNDS

REDEVELOPMENT AGENCY DEBT FUND

REVENUE FROM USE OF MONEY &

PROPERTY
UNREALIZED GAIN/LOSS ON INVESTMENTS -$65,265 -$157,115 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$65,265 -$157,115 $0 $0 $0
Total REDEVELOPMENT AGENCY DEBT FUND: -$65,265 -$157,115 $0 $0 $0

REDEVELOPMENT RETIREMENT OBLIGATION
FUND

PROPERTY TAXES
PROPERTY TAX - ROPS $2,973,078 $2,625,307 $2,988,290 $6,053,805 $6,100,000 PROPERTY TAX - ROPS ADMINISTRATION $125,000 $125,000 $250,000 $250,000 $250,000 Total PROPERTY TAXES: $3,098,078 $2,750,307 $3,238,290 $6,303,805 $6,350,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $47,727 $28,587 $25,000 $25,000 $25,000 RENTS & CONCESSIONS $1,842 $1,888 $1,600 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$82,196 -$193,130 $0 $0 $0 Total REVENUE FROM USE OF MONEY &
PROPERTY: -$32,627 -$162,655 $26,600 $25,000 $25,000
Total REDEVELOPMENT RETIREMENT
OBLIGATION FUND: $3,065,451 $2,587,652 $3,264,890 $6,328,805 $6,375,000

SUCCESSOR AGENCY-JPA

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $260 $109 $10,000 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $260 $109 $10,000 $0 $0
Total SUCCESSOR AGENCY-JPA: $260 $109 $10,000 $0 $0
Total ECONOMIC DEVELOPMENT FUNDS: $3,000,446 $2,430,646 $3,274,890 $6,328,805 $6,375,000 Total: $200,610,973 $209,758,681 $252,229,715 $219,610,128 $221,091,008 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 67 Revenues by Source
Projected 2024 Revenues by Source
SALES AND OTHER TAXES (40.8%)
PROPERTY TAXES (16.1%)
INTERDEPARTMENTAL REVENUES (13.3%)
CHARGES FOR CURRENT SERVICES (11.8%)
REVENUE FROM OTHER AGENCIES (8%)
LICENSES & PERMITS (5.8%)

REVENUE FROM USE OF MONEY
& PROPERTY (3.3%)

REVENUE FROM USE OF MONEY
FINES, FORFEITURES & PENALTIES (0.6%)
OTHER REVENUES (0.5%)
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

OTHER REVENUES FINES, FORFEITURES & PENALTIES

REVENUE FROM USE OF MONEY & PROPERTY LICENSES & PERMITS

REVENUE FROM OTHER AGENCIES CHARGES FOR CURRENT SERVICES

INTERDEPARTMENTAL REVENUES PROPERTY TAXES

SALES AND OTHER TAXES
FY2021FY2022FY2023FY2024
FY2025
0 50
100
150
200
250
300
City of San Leandro | Proposed Biennial Budget FY24-25 Page 68 Revenue Source

PROPERTY TAXES
CURRENT YEAR SECURED $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000 CURRENT YEAR UNSECURED $1,303,883 $873,651 $1,044,000 $900,000 $900,000 HOMEOWNERS' PROPERTY TAX EXEMPT $95,956 $95,249 $105,000 $100,000 $100,000 PROPERTY TAX - VLF SWAP $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000 INTEREST & PENALTIES $60,953 $75,685 $100,000 $100,000 $100,000 PASS-THRU/RESIDUAL PROPERTY TAX $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 PROPERTY TAX - ROPS $2,973,078 $2,625,307 $2,988,290 $6,053,805 $6,100,000 PROPERTY TAX - ROPS ADMINISTRATION $125,000 $125,000 $250,000 $250,000 $250,000 Total PROPERTY TAXES: $29,762,231 $30,522,985 $31,114,690 $35,262,805 $36,157,000

SALES AND OTHER TAXES
SALES AND USE TAXES $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720 SALES TAX/PUBLIC SAFETY $402,968 $460,020 $494,800 $502,000 $526,000 DOCUMENT PROP TRANSFER TAX ($6/$1,000) $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 FRANCHISES - PIPELINE $30,849 $31,994 $30,000 $32,000 $32,000 TRANSIENT OCCUPANCY TAX (10%) $837,276 $1,287,234 $1,015,000 $690,000 $700,000 SPECIAL ASSESSMENTS $803,707 $811,631 $831,200 $464,653 $503,220 UTILITY USERS TAX - ELECTRICITY & GAS $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000 UTILITY USERS TAX - CABLE TV $739,642 $752,450 $769,372 $761,700 $754,000 UTILITY USERS TAX - TELEPHONE $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000

EMERGENCY COMMUNICATION ACCESS FEE
(911) $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000 UTILITY USER'S TAX - PREPAID WIRELESS $98,613 $98,154 $477,909 $439,000 $404,500 UTILITY USER'S TAX - PREPAID 911 $34,377 $28,693 $143,000 $50,000 $50,000 FRANCHISE - ELECTRIC $664,934 $663,548 $535,000 $625,000 $650,000 FRANCHISE - GAS $249,005 $284,438 $235,000 $250,000 $260,000 FRANCHISE - CABLE $796,754 $792,819 $700,000 $750,000 $770,000 FRANCHISE - REFUSE $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000 FRANCHISE - RECYCLING $388,312 $401,609 $240,000 $350,000 $360,000 FRANCHISE FEE -ORA LOMA $893,392 $929,636 $900,000 $925,000 $940,000

PUBLIC ACCESS, EDUCATION &
GOVERNMENT $159,784 $158,982 $225,000 $150,000 $150,000 TRANSACTION & USE TAX $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000 MOBILE TELEPHONY SERVICES SURCHARGE $23,973 $17,250 $43,000 $25,000 $25,000 CANNABIS ADD-ON TAX $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total SALES AND OTHER TAXES: $82,017,848 $93,764,523 $88,603,558 $89,560,673 $91,582,440

LICENSES & PERMITS
BUILDING $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000 MECHANICAL PERMITS $115,574 $106,678 $84,900 $95,000 $95,000 ELECTRICAL $204,550 $202,848 $135,000 $200,000 $200,000 OVERSIZE VEHICLES $28,758 $23,258 $40,000 $40,000 $40,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 69 ENCROACHMENT $27,420 $37,159 $30,000 $38,000 $38,000
PARKING METER RECEIPTS $93,213 $141,786 $325,000 $213,658 $217,931 BLDG - AUTOMATION UPDATE FEE $123,023 $132,937 $111,000 $140,000 $140,000 OTHER PERMITS $1,460 $8,188 $3,000 $0 $0
SEWER CONNECTION FEES $1,615,034 $59,662 $250,000 $265,000 $273,000 GRADING PERMIT $130 $0 $10,000 $6,000 $6,000
PARKING STRUCTURE $45,363 $45,648 $65,000 $36,000 $36,720 MICROFILMING $71,677 $72,360 $71,103 $72,000 $72,000
PLAZA PARKING LOTS $18,846 $18,852 $18,000 $50,846 $51,863 DEVELOP FEES/ST. IMPROV $43,983 $17,681 $425,000 $200,000 $200,000 CONTAMINATED SITES/UST $324 $2,946 $5,800 $0 $0
SIGNS $13,306 $9,638 $10,000 $10,000 $10,000
CUPA PERMITS $373,625 $422,018 $445,000 $772,000 $785,000 PLUMBING $53,662 $70,461 $50,000 $50,000 $50,000
RESIDENTIAL PARKING PERMITS $440 $0 $500 $0 $0
BUSINESS LICENSE ZONING $40,567 $33,567 $25,000 $30,000 $30,000 HOUSING IN-LIEU FEES $0 $0 $2,000 $0 $0
PARKING GARAGE $1,085 $2,440 $6,000 $8,500 $8,500
ELECTRIC VEHICLE CHARGERS $3,322 $5,759 $9,000 $5,759 $5,874 TOBACCO RETAILER'S LICENSE FEE $40,500 $33,138 $35,000 $38,000 $38,000 FIRE MISC PERMITS $70,240 $50,977 $50,000 $50,000 $50,000 BUSINESS IMPROVEMENT DISTRICT $389,765 $394,084 $420,240 $800,000 $800,000 BUSINESS LICENSES $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000 DOG & OTHER ANIMAL LICENSES $8,093 $7,476 $15,000 $15,000 $15,000 AMUSEMENT DEVICE LICENSE $1,500 $2,200 $2,000 $2,000 $2,000 BUSINESS IMPROV DISTRICT PENALTIES $17,737 $10,098 $0 $0 $0 LONG RANGE PLANNING FEE $17,879 $17,565 $150,000 $160,000 $160,000 SHORELINE BUSINESS ASSOCIATION DUES $0 $0 $15,000 $0 $0 BUSINESS LICENSE PENALTIES $249,947 $210,928 $150,000 $175,000 $175,000 CANNABIS DISPENSARY PERMIT FEE $87,500 $122,590 $105,000 $120,000 $120,000 Total LICENSES & PERMITS: $12,051,100 $11,286,518 $11,693,543 $12,692,763 $12,719,888

FINES, FORFEITURES & PENALTIES
VEHICLE CODE FINES-CITY $181,229 $132,748 $125,000 $125,000 $125,000 VEHICLE CODE FINES-COUNTY $443,255 $217,385 $350,000 $350,000 $350,000 RED LIGHT SAFETY PROGRAM $564,680 $158,326 $0 $0 $0
PARKING VIOLATIONS-CITY/DMV $112,507 $187,365 $635,000 $635,000 $635,000 COURT FINES COLLECTED-COUNTY $26,868 $20,198 $100,000 $100,000 $100,000 CODE ENFORCE ADMINISTRATIVE $5,022 $2,809 $25,000 $25,000 $25,000 CD - CODE ENFORCEMENT $4,900 $55,065 $15,000 $6,000 $6,000

BUILDING CODE ENFORCMENT FEES &
FINES $0 $35,871 $2,500 $2,500 $2,500
Total FINES, FORFEITURES & PENALTIES: $1,338,461 $809,766 $1,252,500 $1,243,500 $1,243,500 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 70

REVENUE FROM USE OF MONEY & PROPERTY
INTEREST INCOME $2,773,828 $2,590,559 $3,125,700 $2,264,000 $3,164,283 RENTS & CONCESSION $636,442 $841,654 $521,600 $890,000 $740,000 INTEREST INCOME-INTERFUND ADVANCES $335,621 $324,052 $243,686 $240,000 $240,000 INTEREST INCOME - LOANS $1,012,941 $105,817 $129,602 $75,000 $100,000 FINANCE CHARGES $19,306 $7,932 $0 $0 $0
MARINA COMM CENTER RENT -$994 $237,252 $225,000 $291,000 $303,000 NET SWEEP INTEREST $0 $0 $4,000 $4,000 $4,000
RENTS & CONCESSIONS - GOLF COURSE -$23,482 $55,248 $57,183 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$2,372,050 -$7,518,003 $0 $0 $0 SENIOR CENTER RENT $10,435 $64,416 $195,000 $154,000 $160,000 LIBRARY MEETING ROOM RENTALS $0 $468 $16,000 $1,000 $1,000 SURLENE GRANT MEETING ROOM RENTAL $0 $5,000 $5,200
OFFICE SPACE RENTAL - CITY ATTORNEY $5,580 $5,580 $5,580 $5,600 $5,600 LIBRARY LEASE PAYMENT $2,304,025 $2,301,175 $2,304,025 $2,299,000 $2,295,000 CITY HALL LEASE PAYMENT $876,351 $872,816 $876,351 $874,000 $875,000 TELECOM LICENSING $110,413 $79,657 $60,000 $70,000 $70,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $5,688,416 -$31,379 $7,763,726 $7,172,600 $7,963,083

REVENUE FROM OTHER AGENCIES
STATE GAS TAX (2103) $586,645 $691,737 $515,000 $1,802,283 $910,000 ST MOTOR VEH IN LIEU TAX $64,491 $100,841 $45,000 $75,000 $75,000 STATE GAS TAX (2106) $258,375 $279,664 $231,661 $332,315 $340,000 STATE GAS TAX (2107) $606,183 $581,251 $500,000 $716,079 $725,000 STATE GAS TAX (2107.5) $7,500 $7,500 $7,500 $7,500 $7,500 STATE GRANTS $1,219,932 $1,127,363 $5,123,557 $2,573,382 $796,908 FEDERAL GRANTS $2,070,911 $1,342,266 $1,370,000 $808,949 $808,949 COUNTY GRANTS $3,240,400 $3,621,924 $4,921,012 $5,551,000 $5,551,000 ACTIA - PARATRANSIT PROGRAM $365,184 $302,364 $249,687 $0 $0 ACTC - PARATRANSIT MSL $311,411 $428,230 $959,685 $751,510 $751,510 ALAMEDA CTC GRANT-STREETS & ROADS $414,235 $2,968,240 $12,000,000 $0 $0 STATE GAS TAX (2105) $447,973 $485,908 $400,000 $596,170 $600,000 ACTIA - BIKE & PEDESTRIAN $569,494 $628,355 $1,088,285 $550,000 $550,000 COUNTY GRANT $371,712 $93,826 $71,400 $0 $0
MEASURE B (VRF) $484,708 $467,747 $440,000 $0 $0
EMS ASSESSMENT $701,506 $719,171 $843,000 $706,670 $706,670 POST REIMBURSEMENTS $14,386 $5,984 $12,000 $12,000 $12,000 ASSET SEIZURE - FEDERAL $1,321 $0 $0 $0 $0
ASSET SEIZURE-STATE $0 $7,006 $0 $0 $0

STATE MANDATED COSTS
REIMBURSEMENTS $49,057 $45,166 $50,000 $50,000 $50,000
OTHER STATE REIMBURSEMENTS $0 $2,465 $0 $0 $0
MEASURE D (ALACO) $196,339 $198,479 $200,000 $200,000 $200,000 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 71 TDA GRANT REIMBURSEMENTS $157,889 $0 $82,700 $105,062 $105,062 OTHER GRANTS $286,857 $200,942 $0 $559,271 $0
STATE ROAD MAINT REHAB $1,630,094 $1,776,850 $2,884,068 $2,245,883 $2,245,883 COVID RELIEF $1,171,787 $1,683,210 $3,049,984 $0 $0
CEC SOLAR GRANT $410,394 $0 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $15,638,785 $17,766,488 $35,044,539 $17,643,074 $14,435,482

CHARGES FOR CURRENT SERVICES
GOLF-GREEN FEES $3,316,624 $2,751,702 $0 $2,612,900 $2,665,158 DRIVING RANGE $1,517,574 $1,478,431 $0 $1,490,075 $1,494,517 INSTRUCTION $3,090 $400 $0 $2,400 $2,400
MERCHANDISE $189,986 $188,462 $0 $262,500 $267,750
FOOD & BEVERAGE $355,169 $523,270 $0 $572,000 $588,620
ENGINEERING SERVICES $242,458 $200,019 $310,000 $250,000 $270,000 PLANNING PERMIT FEES $131,847 $146,174 $214,000 $120,000 $120,000 PLANNING DIVISION SVCS (CUSTOMER NO.S) $142,238 $97,476 $90,000 $150,000 $150,000 COMMUNITY STANDARDS SVCS $35,981 $17,385 $0 $0 $0
CENTURY THEATRE -$2,760 $0 $0 $0 $0
POLICE - OTHER AGENCY ASSISTANCE $6,293 $0 $0 $0 $0
SPECIAL POLICE SERVICES $53,286 $73,174 $50,000 $50,000 $50,000 ANIMAL CONTROL SERVICES $807 $427 $500 $500 $500
PD ALARM RESPONSE $10,600 $18,850 $15,000 $15,000 $15,000 FIRE SPRINKLER $37,461 $41,816 $18,000 $35,000 $35,000
FIRE PROTECTION/ALARM $10,347 $10,346 $9,000 $10,000 $10,000 FIRE REVIEW & INSPECTION $308,413 $411,043 $306,000 $400,000 $400,000 UNDERGRD UTILITY REPLACEMENT $118,212 $64,077 $325,000 $100,000 $100,000 MAINT/STATE HIGHWAY $31,773 $31,794 $31,773 $0 $0
MARINA/I-880 TRAFFIC IMPACT FEES $14,641 $8,803 $50,000 $25,000 $25,000 SAMPLING SERVICE CHARGES $170,280 $224,822 $254,000 $267,000 $280,000 WPCP - GREASE PROCESSING $500,000 $500,000 $500,000
STORM WATER FEES $1,068,439 $1,081,131 $1,060,000 $1,073,000 $1,073,000 RESIDENTIAL SEWER SERV $7,636,322 $8,630,496 $8,900,000 $9,523,000 $10,094,000 COMMERCIAL SEWER SERV $2,276,708 $2,472,197 $2,900,000 $3,103,000 $3,289,000 INDUSTRIAL SEWER SERVICE $4,362,969 $4,071,459 $3,300,000 $3,531,000 $3,743,000 RECLAIMED WATER/EBMUD $179,429 $91,478 $34,800 $35,000 $35,000 RECREATIONAL SWIM $0 $0 $210 $0 $0
RECREATION-CONTRACT PROG -$70 $9,794 $200,000 $185,600 $193,000 RECREATION-YOUTH SPORTS $0 $8,945 $33,000 $35,000 $36,400 RECREATION-DAY CAMP $127,507 $150,017 $145,000 $149,000 $155,000 RECREATION-ADULT PROGRAM $0 -$110 $13,000 $0 $0
RECREATION-SENIOR PROGRAMS -$73 $2,020 $80,000 $64,400 $67,000 PARK RENTALS $23,958 $127,768 $135,000 $144,000 $150,000 KIDS CLUB $37,749 $12,000 $63,000 $25,000 $26,000
RECREATION TEEN PROGRAM $0 $40 $25,000 $27,000 $28,100
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 72 RECREATION-KIDDIE COLLEGE $48 $46,255 $75,000 $48,000 $50,000 MARINA - BERTH RENTALS $312,747 $275,003 $25,000 $0 $0
MARINA UTILITY CHARGE $8,419 $5,316 $3,000 $0 $0
MARINA CARD KEY PURCHASE $60 $0 $100 $0 $0
RECREATION - SUMMER ADVENTURES $8,175 $39,755 $110,000 $41,000 $43,000 BOAT LAUNCH FEES $0 $3,000 $0 $12,000 $12,000
RECREATION - SWIM SLFAC $39,791 $92,828 $194,000 $69,000 $176,000 RECREATION - SWIM FARRELLY $0 $66,731 $124,000 $62,000 $64,000 SWIM BOYS & GIRLS CLUB $17,776 $193,392 $236,000 $250,000 $260,000 REFUND/TRANSFER FEE - ACTIVENET $0 $0 $1,000 $0 $0
REC-LINK ACTIVENET -$1,287 -$1,016 -$10,000 $0 $0
ART/HISTORY MUSEUM TOURS $0 $189 $1,000 $2,000 $2,000
LIBRARY CARDS $0 $10 $0 $0 $0
LIBRARY - FINES $0 $555 $2,000 $1,000 $1,000
LIBRARY - OTHER FEES $462 $6,381 $6,000 $6,000 $6,000
LIBRARY-VIDEO RENTALS $0 $164 $0 $0 $0
LIBR-BOOKMARK CAFE $0 $21,898 $70,000 $21,000 $21,000
EQUIPMENT RENTAL $611,020 $444,676 $0 $393,800 $405,614 BLDG DIVISION CLASSES $0 $0 $1,000 $1,000 $1,000
SCHOOL DISTRICT IMPACT FEES (3%) $2,438 $2,550 $4,500 $10,000 $10,000 FIELD RENTAL $28,304 $69,163 $37,000 $52,000 $54,100
SALE/PLANS & SPECS $0 $0 $500 $0 $0
RECREATION - YOUTH SPEC EVENTS $0 $84,548 $99,000 $104,000 $109,000 Total CHARGES FOR CURRENT SERVICES: $23,435,212 $24,297,104 $20,041,383 $25,830,175 $27,078,159

OTHER REVENUES
SALE OF PROPERTY $1,219,187 $58,265 $5,810,000 $0 $0
SALE OF EQUIPMENT $1,910 $175,622 $80,000 $0 $0
GIFTS AND DONATIONS $53,301 $6,114 $50,000 $25,000 $25,000 CASH OVER OR SHORT -$2,400 $0 $0 $0 $0
MISCELLANEOUS REVENUE $137,659 $199,360 $5,011,250 $55,900 $5,900 REIMBURSEMENTS $1,676,345 $852,803 $727,000 $480,000 $430,000 PARK IN-LIEU FEE $159,945 $788,446 $1,010,000 $200,000 $200,000 PD-ABANDONED VEHICLE FEE $167,474 $76,780 $50,000 $50,000 $50,000 SIDEWALK REP/OWNER SHARE $3,995 $375,195 $220,000 $0 $0 RECREATION CASH SHORT/OVER $824 $0 $0 $0 $0
DRIVEWAY REPAIR-OWNER SHARE $0 $36,541 $0 $0 $0
LOAN REPAYMENT - PRINCIPAL $163,052 $296,853 $654,812 $100,000 $100,000 CHERRY FEST-SOUVENIRS $0 $0 $3,000 $2,900 $3,000
CHERRY FEST-BOOTH RENTAL $0 $0 $24,000 $24,000 $25,000
CHERRY FESTIVAL - SPONSORS $150 $0 $50,000 $37,000 $38,000 PD-LIVESCAN PRINTING $70 $500 $5,000 $5,000 $5,000
SETTLEMENTS & CLAIMS RECOVERY $43,398 $1,322 $10,000 $10,000 $10,000 DESIGNATED ENF $3,604 $6,041 $0 $0 $0
Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 73 PARATRANSIT - FLEX PROGRAM -$100 -$21 $0 $0 $0
CREDIT CARD PAYMENT FEE - 2.5% $58,549 $53,887 $35,000 $35,000 $35,000 PD-INSURANCE REIMBURSEMENT $50,000 $0 $30,000 $0 $0
PLANNING - TECHNOLOGY FEE $3,364 $6,279 $20,000 $9,000 $9,000 ENG - TECHNOLOGY FEE $0 $2,808 $0 $2,500 $2,500

DONATIONS - SESQUICENTENNIAL
CELEBRATION $0 $149,000 $0 $0 $0
Total OTHER REVENUES: $3,740,326 $3,085,794 $13,790,062 $1,036,300 $938,400

INTERDEPARTMENTAL REVENUES
SHOP SERVICES $224,903 $285,706 $213,110 $0 $0
ADMINISTRATIVE SERVICES $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 CITY-OWNED EQUIPMENT RENTAL $2,585,351 $3,089,440 $3,089,440 $1,905,680 $1,935,885 PD FLEET $408,996 $413,671 $413,760 $393,591 $394,690
TELCOM/COMPUTER SVCS $4,269,472 $4,185,813 $5,027,495 $7,390,182 $7,409,237 BLDG RPRS & MAINTENANCE $3,278,214 $3,543,387 $4,184,216 $4,403,120 $4,567,544 INSURANCE SERVICES $5,433,474 $5,753,918 $5,861,143 $4,808,830 $4,981,622 OPERATING TRANSFERS IN $8,737,117 $8,984,949 $22,136,549 $7,470,522 $6,887,544 EQUIPMENT USE closed $0 $3,498 $3,718
Total INTERDEPARTMENTAL REVENUES: $26,938,595 $28,256,883 $42,925,714 $29,168,238 $28,973,056 Total Revenue Source: $200,610,973 $209,758,681 $252,229,715 $219,610,128 $221,091,008 Name FY2021 Actual FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 74 General Fund Revenue Summary
Budgeted and Historical 2024 Revenue
Millions

GENERAL FUND
FY2021FY2022FY2023FY2024FY2025
$0
$25
$50
$75
$100
$125
$150

GENERAL FUND

GENERAL FUND

PROPERTY TAXES
CURRENT YEAR SECURED $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000 CURRENT YEAR UNSECURED $1,303,883 $873,651 $1,044,000 $900,000 $900,000 HOMEOWNERS' PROPERTY TAX EXEMPT $95,956 $95,249 $105,000 $100,000 $100,000 PROPERTY TAX - VLF SWAP $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000 INTEREST & PENALTIES $60,953 $75,685 $100,000 $100,000 $100,000 PASS-THRU/RESIDUAL PROPERTY TAX $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 Total PROPERTY TAXES: $26,664,153 $27,772,678 $27,876,400 $28,959,000 $29,807,000

SALES AND OTHER TAXES
SALES AND USE TAXES $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720 SALES TAX/PUBLIC SAFETY $402,968 $460,020 $494,800 $502,000 $526,000

DOCUMENT PROP TRANSFER TAX
($6/$1,000) $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 FRANCHISES - PIPELINE $30,849 $31,994 $30,000 $32,000 $32,000 TRANSIENT OCCUPANCY TAX (14%) $395,831 $685,026 $515,000 $690,000 $700,000 SPECIAL ASSESSMENTS $1,080 $1,080 $1,200 $1,000 $1,000
UTILITY USERS TAX - ELECTRICITY & GAS $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000 UTILITY USERS TAX - CABLE TV $739,642 $752,450 $769,372 $761,700 $754,000 UTILITY USERS TAX - TELEPHONE $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000

EMERGENCY COMMUNICATION ACCESS
FEE (911) $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 75 UTILITY USER'S TAX - PREPAID WIRELESS $98,613 $98,154 $477,909 $439,000 $404,500 UTILITY USER'S TAX - PREPAID 911 $34,377 $28,693 $143,000 $50,000 $50,000 FRANCHISE - ELECTRIC $664,934 $663,548 $535,000 $625,000 $650,000 FRANCHISE - GAS $249,005 $284,438 $235,000 $250,000 $260,000 FRANCHISE - CABLE $796,754 $792,819 $700,000 $750,000 $770,000 FRANCHISE - REFUSE $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000 FRANCHISE - RECYCLING $388,312 $401,609 $240,000 $350,000 $360,000 FRANCHISE FEE -ORA LOMA $893,392 $929,636 $900,000 $925,000 $940,000 TRANSACTION & USE TAX $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000

MOBILE TELEPHONY SERVICES
SURCHARGE $23,973 $17,250 $43,000 $25,000 $25,000
CANNABIS ADD-ON TAX $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total SALES AND OTHER TAXES: $80,613,992 $92,192,783 $87,048,558 $88,947,020 $90,930,220

LICENSES & PERMITS
BUILDING $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000 MECHANICAL PERMITS $115,574 $106,678 $84,900 $95,000 $95,000 ELECTRICAL $204,550 $202,848 $135,000 $200,000 $200,000 OVERSIZE VEHICLES $28,758 $23,258 $40,000 $40,000 $40,000 ENCROACHMENT $27,420 $37,159 $30,000 $38,000 $38,000
BLDG - AUTOMATION UPDATE FEE $123,023 $132,937 $111,000 $140,000 $140,000 OTHER PERMITS $1,460 $8,188 $3,000 $0 $0
GRADING PERMIT $130 $0 $10,000 $6,000 $6,000
MICROFILMING $71,677 $72,360 $71,103 $72,000 $72,000
SIGNS $13,306 $9,638 $10,000 $10,000 $10,000
PLUMBING $53,662 $70,461 $50,000 $50,000 $50,000
RESIDENTIAL PARKING PERMITS $440 $0 $500 $0 $0
BUSINESS LICENSE ZONING $40,567 $33,567 $25,000 $30,000 $30,000 TOBACCO RETAILER'S LICENSE FEE $40,500 $33,138 $35,000 $38,000 $38,000 FIRE MISC PERMITS $70,240 $50,977 $50,000 $50,000 $50,000 BUSINESS IMPROVEMENT DISTRICT $400,000 $400,000
BUSINESS LICENSES $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000 DOG & OTHER ANIMAL LICENSES $8,093 $7,476 $15,000 $15,000 $15,000 AMUSEMENT DEVICE LICENSE $1,500 $2,200 $2,000 $2,000 $2,000 LONG RANGE PLANNING FEE $17,879 $17,565 $150,000 $160,000 $160,000 BUSINESS LICENSE PENALTIES $249,947 $210,928 $150,000 $175,000 $175,000 CANNABIS DISPENSARY PERMIT FEE $87,500 $122,590 $105,000 $120,000 $120,000 Total LICENSES & PERMITS: $9,448,804 $10,165,546 $9,707,503 $10,741,000 $10,741,000

FINES, FORFEITURES & PENALTIES
VEHICLE CODE FINES-CITY $181,229 $132,748 $125,000 $125,000 $125,000 VEHICLE CODE FINES-COUNTY $443,255 $217,385 $350,000 $350,000 $350,000 RED LIGHT SAFETY PROGRAM $564,680 $158,326 $0 $0 $0
PARKING VIOLATIONS-CITY/DMV $3,140 $101,190 $5,000 $5,000 $5,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 76 COURT FINES COLLECTED-COUNTY $26,868 $20,198 $100,000 $100,000 $100,000 CODE ENFORCE ADMINISTRATIVE $5,022 $2,809 $25,000 $25,000 $25,000 CD - CODE ENFORCEMENT $4,900 $55,065 $15,000 $6,000 $6,000

BUILDING CODE ENFORCMENT FEES &
FINES $0 $35,871 $2,500 $2,500 $2,500
Total FINES, FORFEITURES & PENALTIES: $1,229,094 $723,591 $622,500 $613,500 $613,500

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME $1,557,484 $1,513,149 $1,500,000 $1,500,000 $1,500,000 RENTS & CONCESSION $303,498 $303,107 $270,000 $290,000 $290,000 INTEREST INCOME-INTERFUND ADVANCES $335,621 $324,052 $243,686 $240,000 $240,000 INTEREST INCOME - LOANS $422,980 $21,129 $45,000 $25,000 $50,000 MARINA COMM CENTER RENT -$994 $237,252 $225,000 $291,000 $303,000 NET SWEEP INTEREST $0 $0 $4,000 $4,000 $4,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$1,304,015 -$3,829,677 $0 $0 $0 SENIOR CENTER RENT $10,435 $64,416 $195,000 $154,000 $160,000 LIBRARY MEETING ROOM RENTALS $0 $468 $16,000 $1,000 $1,000 SURLENE GRANT MEETING ROOM RENTAL $0 $5,000 $5,200
OFFICE SPACE RENTAL - CITY ATTORNEY $5,580 $5,580 $5,580 $5,600 $5,600 TELECOM LICENSING $110,413 $79,657 $60,000 $70,000 $70,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $1,441,002 -$1,280,869 $2,564,266 $2,585,600 $2,628,800

REVENUE FROM OTHER AGENCIES
ST MOTOR VEH IN LIEU TAX $64,491 $100,841 $45,000 $75,000 $75,000 COUNTY GRANT $355,211 $0 $5,000 $0 $0
EMS ASSESSMENT $701,506 $719,171 $693,000 $693,000 $693,000 POST REIMBURSEMENTS $14,386 $5,984 $12,000 $12,000 $12,000

STATE MANDATED COSTS
REIMBURSEMENTS $49,057 $45,166 $50,000 $50,000 $50,000
OTHER STATE REIMBURSEMENTS $0 $2,465 $0 $0 $0
COVID RELIEF $1,171,787 $463,843 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,356,439 $1,337,470 $805,000 $830,000 $830,000

CHARGES FOR CURRENT SERVICES
ENGINEERING SERVICES $242,458 $200,019 $310,000 $250,000 $270,000 PLANNING PERMIT FEES $131,847 $146,174 $214,000 $120,000 $120,000

PLANNING DIVISION SVCS (CUSTOMER
NO.S) $142,238 $97,476 $90,000 $150,000 $150,000
COMMUNITY STANDARDS SVCS $35,981 $17,385 $0 $0 $0
CENTURY THEATRE -$2,760 $0 $0 $0 $0
POLICE - OTHER AGENCY ASSISTANCE $6,293 $0 $0 $0 $0
SPECIAL POLICE SERVICES $53,286 $73,174 $50,000 $50,000 $50,000 ANIMAL CONTROL SERVICES $807 $427 $500 $500 $500
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 77 PD ALARM RESPONSE $10,600 $18,850 $15,000 $15,000 $15,000 FIRE SPRINKLER $37,461 $41,816 $18,000 $35,000 $35,000
FIRE PROTECTION/ALARM $10,347 $10,346 $9,000 $10,000 $10,000 FIRE REVIEW & INSPECTION $308,413 $411,043 $306,000 $400,000 $400,000 MAINT/STATE HIGHWAY $31,773 $31,794 $31,773 $0 $0
RECREATIONAL SWIM $0 $0 $210 $0 $0
RECREATION-CONTRACT PROG -$70 $9,794 $200,000 $185,600 $193,000 RECREATION-YOUTH SPORTS $0 $8,945 $33,000 $35,000 $36,400 RECREATION-DAY CAMP $127,507 $150,017 $145,000 $149,000 $155,000 RECREATION-ADULT PROGRAM $0 -$110 $13,000 $0 $0
RECREATION-SENIOR PROGRAMS -$73 $2,020 $80,000 $64,400 $67,000 PARK RENTALS $23,958 $127,768 $135,000 $144,000 $150,000 KIDS CLUB $37,749 $12,000 $63,000 $25,000 $26,000
RECREATION TEEN PROGRAM $0 $40 $25,000 $27,000 $28,100
RECREATION-KIDDIE COLLEGE $48 $46,255 $75,000 $48,000 $50,000 RECREATION - SUMMER ADVENTURES $8,175 $39,755 $110,000 $41,000 $43,000 RECREATION - SWIM SLFAC $39,791 $92,828 $194,000 $69,000 $176,000 RECREATION - SWIM FARRELLY $0 $66,731 $124,000 $62,000 $64,000 SWIM BOYS & GIRLS CLUB $17,776 $193,392 $236,000 $250,000 $260,000 REFUND/TRANSFER FEE - ACTIVENET $0 $0 $1,000 $0 $0
REC-LINK ACTIVENET -$1,287 -$1,016 -$10,000 $0 $0
ART/HISTORY MUSEUM TOURS $0 $189 $1,000 $2,000 $2,000
LIBRARY CARDS $0 $10 $0 $0 $0
LIBRARY - FINES $0 $555 $2,000 $1,000 $1,000
LIBRARY - OTHER FEES $462 $6,381 $6,000 $6,000 $6,000
LIBRARY-VIDEO RENTALS $0 $164 $0 $0 $0
LIBR-BOOKMARK CAFE $0 $21,898 $70,000 $21,000 $21,000
BLDG DIVISION CLASSES $0 $0 $1,000 $1,000 $1,000
SCHOOL DISTRICT IMPACT FEES (3%) $2,438 $2,550 $4,500 $10,000 $10,000 FIELD RENTAL $28,304 $69,163 $37,000 $52,000 $54,100
SALE/PLANS & SPECS $0 $0 $500 $0 $0
Total CHARGES FOR CURRENT SERVICES: $1,293,522 $1,897,835 $2,590,483 $2,223,500 $2,394,100

OTHER REVENUES
SALE OF PROPERTY $1,219,187 $933 $0 $0 $0
SALE OF EQUIPMENT $1,910 $8,105 $0 $0 $0
GIFTS AND DONATIONS $53,301 $6,114 $50,000 $25,000 $25,000 CASH OVER OR SHORT -$2,400 $0 $0 $0 $0
MISCELLANEOUS REVENUE $42,070 $121,390 $35,000 $50,000 $0 REIMBURSEMENTS $283,288 $217,440 $30,000 $50,000 $0
PD-ABANDONED VEHICLE FEE $167,474 $76,780 $50,000 $50,000 $50,000 RECREATION CASH SHORT/OVER $824 $0 $0 $0 $0
LOAN REPAYMENT - PRINCIPAL $11,793 $0 $0 $0 $0
CHERRY FEST-SOUVENIRS $0 $0 $3,000 $2,900 $3,000
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 78 CHERRY FEST-BOOTH RENTAL $0 $0 $24,000 $24,000 $25,000
CHERRY FESTIVAL - SPONSORS $150 $0 $50,000 $37,000 $38,000 PD-LIVESCAN PRINTING $70 $500 $5,000 $5,000 $5,000
SETTLEMENTS & CLAIMS RECOVERY $43,398 $1,322 $10,000 $10,000 $10,000 CREDIT CARD PAYMENT FEE - 2.5% $58,549 $53,887 $35,000 $35,000 $35,000 PLANNING - TECHNOLOGY FEE $3,364 $6,279 $20,000 $9,000 $9,000 ENG - TECHNOLOGY FEE $0 $2,808 $0 $2,500 $2,500

DONATIONS - SESQUICENTENNIAL
CELEBRATION $0 $149,000 $0 $0 $0
Total OTHER REVENUES: $1,882,978 $644,556 $312,000 $300,400 $202,500

INTERDEPARTMENTAL REVENUES
ADMINISTRATIVE SERVICES $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 OPERATING TRANSFERS IN $4,917,823 $0 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $6,918,891 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total GENERAL FUND: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935 Total GENERAL FUND: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Revenues by Source
Projected 2024 Revenues by Source
SALES AND OTHER TAXES (64.5%)
PROPERTY TAXES (21%)
LICENSES & PERMITS (7.8%)
INTERDEPARTMENTAL REVENUES (2%)

REVENUE FROM USE OF MONEY
& PROPERTY (1.9%)

REVENUE FROM USE OF MONEY
CHARGES FOR CURRENT SERVICES (1.6%)
REVENUE FROM OTHER AGENCIES (0.6%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 79 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

OTHER REVENUES FINES, FORFEITURES & PENALTIES

REVENUE FROM OTHER AGENCIES CHARGES FOR CURRENT SERVICES

REVENUE FROM USE OF MONEY & PROPERTY INTERDEPARTMENTAL REVENUES

LICENSES & PERMITS PROPERTY TAXES

SALES AND OTHER TAXES
FY2021FY2022FY2023FY2024FY2025
0 25
50 75
100
125
150
Revenue Source

PROPERTY TAXES
CURRENT YEAR SECURED $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000 CURRENT YEAR UNSECURED $1,303,883 $873,651 $1,044,000 $900,000 $900,000 HOMEOWNERS' PROPERTY TAX EXEMPT $95,956 $95,249 $105,000 $100,000 $100,000 PROPERTY TAX - VLF SWAP $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000 INTEREST & PENALTIES $60,953 $75,685 $100,000 $100,000 $100,000 PASS-THRU/RESIDUAL PROPERTY TAX $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 Total PROPERTY TAXES: $26,664,153 $27,772,678 $27,876,400 $28,959,000 $29,807,000

SALES AND OTHER TAXES
SALES AND USE TAXES $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720 SALES TAX/PUBLIC SAFETY $402,968 $460,020 $494,800 $502,000 $526,000 DOCUMENT PROP TRANSFER TAX ($6/$1,000) $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 FRANCHISES - PIPELINE $30,849 $31,994 $30,000 $32,000 $32,000 TRANSIENT OCCUPANCY TAX (10%) $395,831 $685,026 $515,000 $690,000 $700,000 SPECIAL ASSESSMENTS $1,080 $1,080 $1,200 $1,000 $1,000
UTILITY USERS TAX - ELECTRICITY & GAS $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000 UTILITY USERS TAX - CABLE TV $739,642 $752,450 $769,372 $761,700 $754,000 UTILITY USERS TAX - TELEPHONE $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000

EMERGENCY COMMUNICATION ACCESS FEE
(911) $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 80 UTILITY USER'S TAX - PREPAID WIRELESS $98,613 $98,154 $477,909 $439,000 $404,500 UTILITY USER'S TAX - PREPAID 911 $34,377 $28,693 $143,000 $50,000 $50,000 FRANCHISE - ELECTRIC $664,934 $663,548 $535,000 $625,000 $650,000 FRANCHISE - GAS $249,005 $284,438 $235,000 $250,000 $260,000 FRANCHISE - CABLE $796,754 $792,819 $700,000 $750,000 $770,000 FRANCHISE - REFUSE $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000 FRANCHISE - RECYCLING $388,312 $401,609 $240,000 $350,000 $360,000 FRANCHISE FEE -ORA LOMA $893,392 $929,636 $900,000 $925,000 $940,000 TRANSACTION & USE TAX $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000 MOBILE TELEPHONY SERVICES SURCHARGE $23,973 $17,250 $43,000 $25,000 $25,000 CANNABIS ADD-ON TAX $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total SALES AND OTHER TAXES: $80,613,992 $92,192,783 $87,048,558 $88,947,020 $90,930,220

LICENSES & PERMITS
BUILDING $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000 MECHANICAL PERMITS $115,574 $106,678 $84,900 $95,000 $95,000 ELECTRICAL $204,550 $202,848 $135,000 $200,000 $200,000 OVERSIZE VEHICLES $28,758 $23,258 $40,000 $40,000 $40,000 ENCROACHMENT $27,420 $37,159 $30,000 $38,000 $38,000
BLDG - AUTOMATION UPDATE FEE $123,023 $132,937 $111,000 $140,000 $140,000 OTHER PERMITS $1,460 $8,188 $3,000 $0 $0
GRADING PERMIT $130 $0 $10,000 $6,000 $6,000
MICROFILMING $71,677 $72,360 $71,103 $72,000 $72,000
SIGNS $13,306 $9,638 $10,000 $10,000 $10,000
PLUMBING $53,662 $70,461 $50,000 $50,000 $50,000
RESIDENTIAL PARKING PERMITS $440 $0 $500 $0 $0
BUSINESS LICENSE ZONING $40,567 $33,567 $25,000 $30,000 $30,000 TOBACCO RETAILER'S LICENSE FEE $40,500 $33,138 $35,000 $38,000 $38,000 FIRE MISC PERMITS $70,240 $50,977 $50,000 $50,000 $50,000 BUSINESS IMPROVEMENT DISTRICT $400,000 $400,000
BUSINESS LICENSES $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000 DOG & OTHER ANIMAL LICENSES $8,093 $7,476 $15,000 $15,000 $15,000 AMUSEMENT DEVICE LICENSE $1,500 $2,200 $2,000 $2,000 $2,000 LONG RANGE PLANNING FEE $17,879 $17,565 $150,000 $160,000 $160,000 BUSINESS LICENSE PENALTIES $249,947 $210,928 $150,000 $175,000 $175,000 CANNABIS DISPENSARY PERMIT FEE $87,500 $122,590 $105,000 $120,000 $120,000 Total LICENSES & PERMITS: $9,448,804 $10,165,546 $9,707,503 $10,741,000 $10,741,000

FINES, FORFEITURES & PENALTIES
VEHICLE CODE FINES-CITY $181,229 $132,748 $125,000 $125,000 $125,000 VEHICLE CODE FINES-COUNTY $443,255 $217,385 $350,000 $350,000 $350,000 RED LIGHT SAFETY PROGRAM $564,680 $158,326 $0 $0 $0
PARKING VIOLATIONS-CITY/DMV $3,140 $101,190 $5,000 $5,000 $5,000 COURT FINES COLLECTED-COUNTY $26,868 $20,198 $100,000 $100,000 $100,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 81 CODE ENFORCE ADMINISTRATIVE $5,022 $2,809 $25,000 $25,000 $25,000 CD - CODE ENFORCEMENT $4,900 $55,065 $15,000 $6,000 $6,000

BUILDING CODE ENFORCMENT FEES &
FINES $0 $35,871 $2,500 $2,500 $2,500
Total FINES, FORFEITURES & PENALTIES: $1,229,094 $723,591 $622,500 $613,500 $613,500

REVENUE FROM USE OF MONEY & PROPERTY
INTEREST INCOME $1,557,484 $1,513,149 $1,500,000 $1,500,000 $1,500,000 RENTS & CONCESSION $303,498 $303,107 $270,000 $290,000 $290,000 INTEREST INCOME-INTERFUND ADVANCES $335,621 $324,052 $243,686 $240,000 $240,000 INTEREST INCOME - LOANS $422,980 $21,129 $45,000 $25,000 $50,000 MARINA COMM CENTER RENT -$994 $237,252 $225,000 $291,000 $303,000 NET SWEEP INTEREST $0 $0 $4,000 $4,000 $4,000
UNREALIZED GAIN/LOSS ON INVESTMENTS -$1,304,015 -$3,829,677 $0 $0 $0 SENIOR CENTER RENT $10,435 $64,416 $195,000 $154,000 $160,000 LIBRARY MEETING ROOM RENTALS $0 $468 $16,000 $1,000 $1,000 SURLENE GRANT MEETING ROOM RENTAL $0 $5,000 $5,200
OFFICE SPACE RENTAL - CITY ATTORNEY $5,580 $5,580 $5,580 $5,600 $5,600 TELECOM LICENSING $110,413 $79,657 $60,000 $70,000 $70,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $1,441,002 -$1,280,869 $2,564,266 $2,585,600 $2,628,800

REVENUE FROM OTHER AGENCIES
ST MOTOR VEH IN LIEU TAX $64,491 $100,841 $45,000 $75,000 $75,000 COUNTY GRANT $355,211 $0 $5,000 $0 $0
EMS ASSESSMENT $701,506 $719,171 $693,000 $693,000 $693,000 POST REIMBURSEMENTS $14,386 $5,984 $12,000 $12,000 $12,000

STATE MANDATED COSTS
REIMBURSEMENTS $49,057 $45,166 $50,000 $50,000 $50,000
OTHER STATE REIMBURSEMENTS $0 $2,465 $0 $0 $0
COVID RELIEF $1,171,787 $463,843 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,356,439 $1,337,470 $805,000 $830,000 $830,000

CHARGES FOR CURRENT SERVICES
ENGINEERING SERVICES $242,458 $200,019 $310,000 $250,000 $270,000 PLANNING PERMIT FEES $131,847 $146,174 $214,000 $120,000 $120,000 PLANNING DIVISION SVCS (CUSTOMER NO.S) $142,238 $97,476 $90,000 $150,000 $150,000 COMMUNITY STANDARDS SVCS $35,981 $17,385 $0 $0 $0
CENTURY THEATRE -$2,760 $0 $0 $0 $0
POLICE - OTHER AGENCY ASSISTANCE $6,293 $0 $0 $0 $0
SPECIAL POLICE SERVICES $53,286 $73,174 $50,000 $50,000 $50,000 ANIMAL CONTROL SERVICES $807 $427 $500 $500 $500
PD ALARM RESPONSE $10,600 $18,850 $15,000 $15,000 $15,000 FIRE SPRINKLER $37,461 $41,816 $18,000 $35,000 $35,000
FIRE PROTECTION/ALARM $10,347 $10,346 $9,000 $10,000 $10,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 82 FIRE REVIEW & INSPECTION $308,413 $411,043 $306,000 $400,000 $400,000 MAINT/STATE HIGHWAY $31,773 $31,794 $31,773 $0 $0
RECREATIONAL SWIM $0 $0 $210 $0 $0
RECREATION-CONTRACT PROG -$70 $9,794 $200,000 $185,600 $193,000 RECREATION-YOUTH SPORTS $0 $8,945 $33,000 $35,000 $36,400 RECREATION-DAY CAMP $127,507 $150,017 $145,000 $149,000 $155,000 RECREATION-ADULT PROGRAM $0 -$110 $13,000 $0 $0
RECREATION-SENIOR PROGRAMS -$73 $2,020 $80,000 $64,400 $67,000 PARK RENTALS $23,958 $127,768 $135,000 $144,000 $150,000 KIDS CLUB $37,749 $12,000 $63,000 $25,000 $26,000
RECREATION TEEN PROGRAM $0 $40 $25,000 $27,000 $28,100
RECREATION-KIDDIE COLLEGE $48 $46,255 $75,000 $48,000 $50,000 RECREATION - SUMMER ADVENTURES $8,175 $39,755 $110,000 $41,000 $43,000 RECREATION - SWIM SLFAC $39,791 $92,828 $194,000 $69,000 $176,000 RECREATION - SWIM FARRELLY $0 $66,731 $124,000 $62,000 $64,000 SWIM BOYS & GIRLS CLUB $17,776 $193,392 $236,000 $250,000 $260,000 REFUND/TRANSFER FEE - ACTIVENET $0 $0 $1,000 $0 $0
REC-LINK ACTIVENET -$1,287 -$1,016 -$10,000 $0 $0
ART/HISTORY MUSEUM TOURS $0 $189 $1,000 $2,000 $2,000
LIBRARY CARDS $0 $10 $0 $0 $0
LIBRARY - FINES $0 $555 $2,000 $1,000 $1,000
LIBRARY - OTHER FEES $462 $6,381 $6,000 $6,000 $6,000
LIBRARY-VIDEO RENTALS $0 $164 $0 $0 $0
LIBR-BOOKMARK CAFE $0 $21,898 $70,000 $21,000 $21,000
BLDG DIVISION CLASSES $0 $0 $1,000 $1,000 $1,000
SCHOOL DISTRICT IMPACT FEES (3%) $2,438 $2,550 $4,500 $10,000 $10,000 FIELD RENTAL $28,304 $69,163 $37,000 $52,000 $54,100
SALE/PLANS & SPECS $0 $0 $500 $0 $0
Total CHARGES FOR CURRENT SERVICES: $1,293,522 $1,897,835 $2,590,483 $2,223,500 $2,394,100

OTHER REVENUES
SALE OF PROPERTY $1,219,187 $933 $0 $0 $0
SALE OF EQUIPMENT $1,910 $8,105 $0 $0 $0
GIFTS AND DONATIONS $53,301 $6,114 $50,000 $25,000 $25,000 CASH OVER OR SHORT -$2,400 $0 $0 $0 $0
MISCELLANEOUS REVENUE $42,070 $121,390 $35,000 $50,000 $0 REIMBURSEMENTS $283,288 $217,440 $30,000 $50,000 $0
PD-ABANDONED VEHICLE FEE $167,474 $76,780 $50,000 $50,000 $50,000 RECREATION CASH SHORT/OVER $824 $0 $0 $0 $0
LOAN REPAYMENT - PRINCIPAL $11,793 $0 $0 $0 $0
CHERRY FEST-SOUVENIRS $0 $0 $3,000 $2,900 $3,000
CHERRY FEST-BOOTH RENTAL $0 $0 $24,000 $24,000 $25,000
CHERRY FESTIVAL - SPONSORS $150 $0 $50,000 $37,000 $38,000 PD-LIVESCAN PRINTING $70 $500 $5,000 $5,000 $5,000
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 83 SETTLEMENTS & CLAIMS RECOVERY $43,398 $1,322 $10,000 $10,000 $10,000 CREDIT CARD PAYMENT FEE - 2.5% $58,549 $53,887 $35,000 $35,000 $35,000 PLANNING - TECHNOLOGY FEE $3,364 $6,279 $20,000 $9,000 $9,000 ENG - TECHNOLOGY FEE $0 $2,808 $0 $2,500 $2,500

DONATIONS - SESQUICENTENNIAL
CELEBRATION $0 $149,000 $0 $0 $0
Total OTHER REVENUES: $1,882,978 $644,556 $312,000 $300,400 $202,500

INTERDEPARTMENTAL REVENUES
ADMINISTRATIVE SERVICES $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 OPERATING TRANSFERS IN $4,917,823 $0 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $6,918,891 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total Revenue Source: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 84 Sales and Use Taxes

DISTRIBUTION OF

SALES TAX

COLLECTION

WITHIN ALAMEDA

COUNTY AND THE

CITY OF SAN

LEANDRO
Agency %
State of California 5.00%
State Public Safety Fund (Proposition 172) 0.50%
City of San Leandro 1.00%
City of San Leandro Temporary Transaction & Use Tax 0.50% Alameda County 0.25%
Alameda County Transportation Authority 1.00%
Alameda County Essential Health Care Services 0.50%
Alameda County BART 0.50%
Alameda County Children's Health and Childcare 0.50%
Alameda County Essential County and Social Safety Net Services 0.50% Total Sales Tax in San Leandro 10.25%
California’s sales tax law taxes the sales or use of tangible goods. Sales Tax is imposed on all retailers selling tangible personal property in the state and is measured by the retailer’s gross receipts. Use Tax is levied on purchasers of tangible personal property from any retailer not required to pay sales tax to the state.

Proceeds of sales and use taxes imposed within the city are distributed to 6 distinct entities, with the City receiving the equivalent of 15% of the total collected. Sales and Use Tax is the City’s largest source of General Fund revenue and represents 40% of total General Fund revenue.

Voters in San Leandro most recently approved a half-cent transaction and use tax (Measure HH) and agreed to extend collection of the tax through 2045. Revenues are used for street and road repairs, public safety, library services, and recreation and human services.

Voters in Alameda County approved an additional half cent increase to transportation sales tax (Measure BB) to repair, increase bicycle and pedestrian safety, reduce traffic congestion, and improve air quality. Alameda County Transportation Authority (ACTA) administers this revenue source for a period of 30 years, the tax sunsets in 2045.

The total sales tax rate in the city is 10.25% and distributed as follows:

City of San Leandro | Proposed Biennial Budget FY24-25 Page 85 Revenue Summary
$55,847,600 -$147,200
(-0.26% vs. prior year)
Sales and Use Taxes Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
50M
60M
70M
Revenues by Source
Projected 2024 Revenues by Source
SALES AND USE TAXES (72.7%)
TRANSACTION & USE TAX (26.4%)
SALES TAX/PUBLIC SAFETY (0.9%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 86 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

SALES TAX/PUBLIC SAFETY TRANSACTION & USE TAX SALES AND USE TAXES FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
60 70
Revenue Source

SALES AND OTHER TAXES

SALES AND USE TAXES
SALES AND USE TAXES $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720 Total SALES AND USE TAXES: $35,473,464 $40,298,669 $41,000,000 $40,575,600 $41,650,720

SALES TAX/PUBLIC SAFETY
SALES TAX/PUBLIC SAFETY $402,968 $460,020 $494,800 $502,000 $526,000 Total SALES TAX/PUBLIC SAFETY: $402,968 $460,020 $494,800 $502,000 $526,000

TRANSACTION & USE TAX
TRANSACTION & USE TAX $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000 Total TRANSACTION & USE TAX: $13,698,065 $13,927,427 $14,500,000 $14,770,000 $15,239,000 Total SALES AND OTHER TAXES: $49,574,497 $54,686,115 $55,994,800 $55,847,600 $57,415,720 Total Revenue Source: $49,574,497 $54,686,115 $55,994,800 $55,847,600 $57,415,720 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 87 Property Taxes
Under the State Constitution, Property Taxes are applied to taxable real and personal property (i.e., possessory interest, and other personal property considered to be permanently attached to the property) and are set at 1% of the assessed value. Property Taxes are adjusted based on the following:

The assessed value of real property that has not changed ownership increases by the change in the California Consumer Price Index up to a  maximum of 2% per year.

Property that changes ownership; is substantially altered; is newly constructed; “state-assessed” rather than “local-assessed” property; and personal property (i.e., possessory interest, and other personal property considered to be permanently attached to the property), is assessed at the full market value in the first year, and subject to the 2% cap, thereafter.

In 1979, to mitigate the loss of Property Tax revenues after approval of Proposition 13, the State legislature approved AB 8. This action was approved to provide a permanent method for allocating the proceeds from the 1% property tax rate, by allocating revenues back to local governments based on their historic shares of property tax revenues.

The City’s Property Tax is collected by Alameda County. The Alameda County Assessor maintains the property tax assessment rolls. The City currently receives approximately 12% of the property tax levied. Most of the revenue is received in December and April each year.

Supplemental taxes are the result of the reassessment of property as of the 1st day of the month following either an ownership change or completion of new construction. In most cases, this reassessment results in one or more supplemental tax bills being sent to the property owner during the year, in addition to the annual property tax bill.

Motor Vehicle In-Lieu Tax (VLF) is a tax imposed by the State on the ownership of a registered vehicle in lieu of personal property tax. VLF is collected by the State Department of Motor Vehicles (DMV) and more than 95% of these fees are divided equally between counties and cities, and their aggregate shares are distributed in proportion to the respective populations of the cities and counties. The State withholds less than 5% of these fees for the support of the Department of Motor Vehicles. Until 1998-99, the annual license fee was 2% of the market value of the vehicle as determined by the DMV. In 1998-99, the State reduced the license fees by 25%, but agreed to backfill local jurisdictions for this loss in revenue.

In 2004, the Governor lowered the annual VLF to 0.65%, from 2%. In the budget agreement between the Governor and cities and counties, the Governor agreed to backfill the 1.35% difference in VLF with property taxes from the Education Revenue Augmentation Fund (ERAF). Beginning in 2005-06, this property tax in lieu of VLF was presumed to grow at the same rate as the change in gross assessed valuation of taxable property in the City from the prior year.

Personal Property Tax is assessed at the rate of 1% of the market value on a business’ personal property, such as office furniture, machinery, and other equipment. The tax is billed by Alameda County in a single installment due August 31st, and most of the amount due to the City is remitted in September and credited to the General Fund.

Property Tax revenues are the City’s second largest General Fund revenue source.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 88 The revenue projection for Real Property Tax revenue is primarily based on the annual County Assessor’s Office estimate of assessed values, which is provided before May 10th each year. The difference between the estimate in May and the actual certification in August is generally small.
$39,959,000 $2,812,600
(7.57% vs. prior year)
Property Tax Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
50M
Revenues by Source
Projected 2024 Revenues by Source
CURRENT YEAR SECURED (38.3%)

DOCUMENT PROP TRANSFER
TAX ($6/$1,000) (27.5%)

DOCUMENT PROP TRANSFER
PROPERTY TAX - VLF SWAP (24%)

PASS-THRU/RESIDUAL
PROPERTY TAX (7.4%)

PASS-THRU/RESIDUAL
CURRENT YEAR UNSECURED (2.3%)

HOMEOWNERS' PROPERTY TAX
EXEMPT (0.3%)

HOMEOWNERS' PROPERTY TAX
INTEREST & PENALTIES (0.3%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 89 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

HOMEOWNERS' PROPERTY TAX EXEMPT INTEREST & PENALTIES

CURRENT YEAR UNSECURED PASS-THRU/RESIDUAL PROPERTY TAX
PROPERTY TAX - VLF SWAP DOCUMENT PROP TRANSFER TAX ($6/$1,000)

CURRENT YEAR SECURED
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Revenue Source

PROPERTY TAXES

CURRENT YEAR SECURED
CURRENT YEAR SECURED $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000 Total CURRENT YEAR SECURED: $13,535,189 $14,558,909 $14,516,400 $15,287,000 $15,746,000

CURRENT YEAR UNSECURED
CURRENT YEAR UNSECURED $1,303,883 $873,651 $1,044,000 $900,000 $900,000 Total CURRENT YEAR UNSECURED: $1,303,883 $873,651 $1,044,000 $900,000 $900,000

HOMEOWNERS' PROPERTY TAX EXEMPT
HOMEOWNERS' PROPERTY TAX EXEMPT $95,956 $95,249 $105,000 $100,000 $100,000 Total HOMEOWNERS' PROPERTY TAX
EXEMPT: $95,956 $95,249 $105,000 $100,000 $100,000

PROPERTY TAX - VLF SWAP
PROPERTY TAX - VLF SWAP $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000 Total PROPERTY TAX - VLF SWAP: $8,946,545 $9,282,935 $9,450,000 $9,600,000 $9,900,000

INTEREST & PENALTIES
INTEREST & PENALTIES $60,953 $75,685 $100,000 $100,000 $100,000 Total INTEREST & PENALTIES: $60,953 $75,685 $100,000 $100,000 $100,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 90

PASS-THRU/RESIDUAL PROPERTY TAX
PASS-THRU/RESIDUAL PROPERTY TAX $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 Total PASS-THRU/RESIDUAL PROPERTY
TAX: $2,721,627 $2,886,249 $2,661,000 $2,972,000 $3,061,000 Total PROPERTY TAXES: $26,664,153 $27,772,678 $27,876,400 $28,959,000 $29,807,000

SALES AND OTHER TAXES

DOCUMENT PROP TRANSFER TAX
($6/$1,000)

DOCUMENT PROP TRANSFER TAX
($6/$1,000) $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 Total DOCUMENT PROP TRANSFER TAX
($6/$1,000): $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 Total SALES AND OTHER TAXES: $9,558,694 $14,954,972 $9,270,000 $11,000,000 $11,000,000 Total Revenue Source: $36,222,847 $42,727,650 $37,146,400 $39,959,000 $40,807,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 91 Utility Users Tax
Utility Users Tax (UUT) has proven to be a stable source of General Fund revenue for most agencies and is the third largest source of General Fund revenue for the City. Effective March 1, 2009, the City imposed a 6% UUT on electric and gas services and a 5.7% UUT for telecommunication and cable services. In September 2015, in compliance with the Local Prepaid Mobile Telephony Services Collection Act (AB1717), the City was authorized to collect UUT for Mobile Telephony Services and UUT for Prepaid Wireless at point of sale. The tax is not applicable to the state or county, or to insurance companies and banks. About 73% of UUT revenues are generated from gas and electric services and 19% from telecommunications.

Revenue Summary
$11,280,700 -$212,858
(-1.85% vs. prior year)
Utilities Users Tax Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2.5M
5M

7.5M
10M

12.5M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 92 Revenues by Source
Projected 2024 Revenues by Source

UTILITY USERS TAX -
ELECTRICITY & GAS (80.1%)

UTILITY USERS TAX -
UTILITY USERS TAX - TELEPHONE (8.8%)
UTILITY USERS TAX - CABLE TV (6.8%)

UTILITY USER'S TAX - PREPAID
WIRELESS (3.9%)

UTILITY USER'S TAX - PREPAID
UTILITY USER'S TAX - PREPAID 911 (0.4%)
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

UTILITY USER'S TAX - PREPAID 911 UTILITY USER'S TAX - PREPAID WIRELESS

UTILITY USERS TAX - CABLE TV UTILITY USERS TAX - TELEPHONE

UTILITY USERS TAX - ELECTRICITY & GAS
FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
City of San Leandro | Proposed Biennial Budget FY24-25 Page 93 Revenue Source

SALES AND OTHER TAXES

UTILITY USERS TAX - ELECTRICITY & GAS
UTILITY USERS TAX - ELECTRICITY & GAS $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000 Total UTILITY USERS TAX - ELECTRICITY &
GAS: $8,314,172 $9,146,104 $8,857,217 $9,034,000 $9,215,000

UTILITY USERS TAX - CABLE TV
UTILITY USERS TAX - CABLE TV $739,642 $752,450 $769,372 $761,700 $754,000 Total UTILITY USERS TAX - CABLE TV: $739,642 $752,450 $769,372 $761,700 $754,000

UTILITY USERS TAX - TELEPHONE
UTILITY USERS TAX - TELEPHONE $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000 Total UTILITY USERS TAX - TELEPHONE: $1,644,085 $1,586,243 $1,246,060 $996,000 $976,000

UTILITY USER'S TAX - PREPAID WIRELESS
UTILITY USER'S TAX - PREPAID WIRELESS $98,613 $98,154 $477,909 $439,000 $404,500 Total UTILITY USER'S TAX - PREPAID
WIRELESS: $98,613 $98,154 $477,909 $439,000 $404,500
UTILITY USER'S TAX - PREPAID 911
UTILITY USER'S TAX - PREPAID 911 $34,377 $28,693 $143,000 $50,000 $50,000 Total UTILITY USER'S TAX - PREPAID 911: $34,377 $28,693 $143,000 $50,000 $50,000 Total SALES AND OTHER TAXES: $10,830,889 $11,611,644 $11,493,558 $11,280,700 $11,399,500 Total Revenue Source: $10,830,889 $11,611,644 $11,493,558 $11,280,700 $11,399,500 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 94 Other General Fund Revenue Summary
$30,905,535 $2,013,583
(6.97% vs. prior year)
Other General Fund Revenue Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
Revenues by Source
Projected 2024 Revenues by Source
LICENSES & PERMITS (34.8%)

EMERGENCY COMMUNICATION
ACCESS FEE (911) (11.4%)

EMERGENCY COMMUNICATION
FRANCHISE - REFUSE (9.1%)
INTERDEPARTMENTAL REVENUES (9%)

REVENUE FROM USE OF MONEY
& PROPERTY (8.4%)

REVENUE FROM USE OF MONEY
CHARGES FOR CURRENT SERVICES (7.2%)
FRANCHISE FEE -ORA LOMA (3%)
CANNABIS ADD-ON TAX (2.7%)
REVENUE FROM OTHER AGENCIES (2.7%)
FRANCHISE - CABLE (2.4%)
TRANSIENT OCCUPANCY TAX (10%) (2.2%)
FRANCHISE - ELECTRIC (2%)
FINES, FORFEITURES & PENALTIES (2%)
FRANCHISE - RECYCLING (1.1%)
OTHER REVENUES (1%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 95 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

SPECIAL ASSESSMENTS MOBILE TELEPHONY SERVICES SURCHARGE

FRANCHISES - PIPELINE OTHER REVENUES

FRANCHISE - GAS FRANCHISE - RECYCLING

FINES, FORFEITURES & PENALTIES FRANCHISE - ELECTRIC
TRANSIENT OCCUPANCY TAX (10%) FRANCHISE - CABLE

REVENUE FROM OTHER AGENCIES CANNABIS ADD ON TAX
1/2
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 Revenue Source

SALES AND OTHER TAXES

FRANCHISES - PIPELINE
FRANCHISES - PIPELINE $30,849 $31,994 $30,000 $32,000 $32,000 Total FRANCHISES - PIPELINE: $30,849 $31,994 $30,000 $32,000 $32,000 TRANSIENT OCCUPANCY TAX (10%)
TRANSIENT OCCUPANCY TAX (14%) $395,831 $685,026 $515,000 $690,000 $700,000 Total TRANSIENT OCCUPANCY TAX (10%): $395,831 $685,026 $515,000 $690,000 $700,000

SPECIAL ASSESSMENTS
SPECIAL ASSESSMENTS $1,080 $1,080 $1,200 $1,000 $1,000
Total SPECIAL ASSESSMENTS: $1,080 $1,080 $1,200 $1,000 $1,000

EMERGENCY COMMUNICATION ACCESS FEE
(911)

EMERGENCY COMMUNICATION ACCESS FEE
(911) $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000 Total EMERGENCY COMMUNICATION ACCESS
FEE (911): $3,255,178 $3,388,459 $3,366,000 $3,521,000 $3,627,000

FRANCHISE - ELECTRIC
FRANCHISE - ELECTRIC $664,934 $663,548 $535,000 $625,000 $650,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 96 Total FRANCHISE - ELECTRIC: $664,934 $663,548 $535,000 $625,000 $650,000

FRANCHISE - GAS
FRANCHISE - GAS $249,005 $284,438 $235,000 $250,000 $260,000 Total FRANCHISE - GAS: $249,005 $284,438 $235,000 $250,000 $260,000

FRANCHISE - CABLE
FRANCHISE - CABLE $796,754 $792,819 $700,000 $750,000 $770,000 Total FRANCHISE - CABLE: $796,754 $792,819 $700,000 $750,000 $770,000

FRANCHISE - REFUSE
FRANCHISE - REFUSE $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000 Total FRANCHISE - REFUSE: $2,820,823 $2,847,047 $2,725,000 $2,800,000 $2,850,000

FRANCHISE - RECYCLING
FRANCHISE - RECYCLING $388,312 $401,609 $240,000 $350,000 $360,000 Total FRANCHISE - RECYCLING: $388,312 $401,609 $240,000 $350,000 $360,000

FRANCHISE FEE -ORA LOMA
FRANCHISE FEE -ORA LOMA $893,392 $929,636 $900,000 $925,000 $940,000 Total FRANCHISE FEE -ORA LOMA: $893,392 $929,636 $900,000 $925,000 $940,000

MOBILE TELEPHONY SERVICES SURCHARGE
MOBILE TELEPHONY SERVICES SURCHARGE $23,973 $17,250 $43,000 $25,000 $25,000 Total MOBILE TELEPHONY SERVICES
SURCHARGE: $23,973 $17,250 $43,000 $25,000 $25,000

CANNABIS ADD-ON TAX
CANNABIS ADD-ON TAX $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total CANNABIS ADD-ON TAX: $1,129,780 $897,145 $1,000,000 $849,720 $900,000 Total SALES AND OTHER TAXES: $10,649,912 $10,940,052 $10,290,200 $10,818,720 $11,115,000

LICENSES & PERMITS

BUILDING
BUILDING $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000 Total BUILDING: $2,394,011 $2,714,532 $2,800,000 $3,000,000 $3,000,000

MECHANICAL PERMITS
MECHANICAL PERMITS $115,574 $106,678 $84,900 $95,000 $95,000 Total MECHANICAL PERMITS: $115,574 $106,678 $84,900 $95,000 $95,000

ELECTRICAL
ELECTRICAL $204,550 $202,848 $135,000 $200,000 $200,000 Total ELECTRICAL: $204,550 $202,848 $135,000 $200,000 $200,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 97

OVERSIZE VEHICLES
OVERSIZE VEHICLES $28,758 $23,258 $40,000 $40,000 $40,000 Total OVERSIZE VEHICLES: $28,758 $23,258 $40,000 $40,000 $40,000

ENCROACHMENT
ENCROACHMENT $27,420 $37,159 $30,000 $38,000 $38,000
Total ENCROACHMENT: $27,420 $37,159 $30,000 $38,000 $38,000

BLDG - AUTOMATION UPDATE FEE
BLDG - AUTOMATION UPDATE FEE $123,023 $132,937 $111,000 $140,000 $140,000 Total BLDG - AUTOMATION UPDATE FEE: $123,023 $132,937 $111,000 $140,000 $140,000

OTHER PERMITS
OTHER PERMITS $1,460 $8,188 $3,000 $0 $0
Total OTHER PERMITS: $1,460 $8,188 $3,000 $0 $0

GRADING PERMIT
GRADING PERMIT $130 $0 $10,000 $6,000 $6,000
Total GRADING PERMIT: $130 $0 $10,000 $6,000 $6,000

MICROFILMING
MICROFILMING $71,677 $72,360 $71,103 $72,000 $72,000
Total MICROFILMING: $71,677 $72,360 $71,103 $72,000 $72,000 SIGNS
SIGNS $13,306 $9,638 $10,000 $10,000 $10,000
Total SIGNS: $13,306 $9,638 $10,000 $10,000 $10,000

PLUMBING
PLUMBING $53,662 $70,461 $50,000 $50,000 $50,000
Total PLUMBING: $53,662 $70,461 $50,000 $50,000 $50,000

RESIDENTIAL PARKING PERMITS
RESIDENTIAL PARKING PERMITS $440 $0 $500 $0 $0
Total RESIDENTIAL PARKING PERMITS: $440 $0 $500 $0 $0

BUSINESS LICENSE ZONING
BUSINESS LICENSE ZONING $40,567 $33,567 $25,000 $30,000 $30,000 Total BUSINESS LICENSE ZONING: $40,567 $33,567 $25,000 $30,000 $30,000

TOBACCO RETAILER'S LICENSE FEE
TOBACCO RETAILER'S LICENSE FEE $40,500 $33,138 $35,000 $38,000 $38,000 Total TOBACCO RETAILER'S LICENSE FEE: $40,500 $33,138 $35,000 $38,000 $38,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 98

FIRE MISC PERMITS
FIRE MISC PERMITS $70,240 $50,977 $50,000 $50,000 $50,000 Total FIRE MISC PERMITS: $70,240 $50,977 $50,000 $50,000 $50,000

BUSINESS IMPROVEMENT DISTRICT
BUSINESS IMPROVEMENT DISTRICT $400,000 $400,000
Total BUSINESS IMPROVEMENT DISTRICT: $400,000 $400,000

BUSINESS LICENSES
BUSINESS LICENSES $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000 Total BUSINESS LICENSES: $5,898,566 $6,309,045 $5,830,000 $6,100,000 $6,100,000

DOG & OTHER ANIMAL LICENSES
DOG & OTHER ANIMAL LICENSES $8,093 $7,476 $15,000 $15,000 $15,000 Total DOG & OTHER ANIMAL LICENSES: $8,093 $7,476 $15,000 $15,000 $15,000

AMUSEMENT DEVICE LICENSE
AMUSEMENT DEVICE LICENSE $1,500 $2,200 $2,000 $2,000 $2,000 Total AMUSEMENT DEVICE LICENSE: $1,500 $2,200 $2,000 $2,000 $2,000

LONG RANGE PLANNING FEE
LONG RANGE PLANNING FEE $17,879 $17,565 $150,000 $160,000 $160,000 Total LONG RANGE PLANNING FEE: $17,879 $17,565 $150,000 $160,000 $160,000

BUSINESS LICENSE PENALTIES
BUSINESS LICENSE PENALTIES $249,947 $210,928 $150,000 $175,000 $175,000 Total BUSINESS LICENSE PENALTIES: $249,947 $210,928 $150,000 $175,000 $175,000

CANNABIS DISPENSARY PERMIT FEE
CANNABIS DISPENSARY PERMIT FEE $87,500 $122,590 $105,000 $120,000 $120,000 Total CANNABIS DISPENSARY PERMIT FEE: $87,500 $122,590 $105,000 $120,000 $120,000 Total LICENSES & PERMITS: $9,448,804 $10,165,546 $9,707,503 $10,741,000 $10,741,000

FINES, FORFEITURES & PENALTIES

VEHICLE CODE FINES-CITY
VEHICLE CODE FINES-CITY $181,229 $132,748 $125,000 $125,000 $125,000 Total VEHICLE CODE FINES-CITY: $181,229 $132,748 $125,000 $125,000 $125,000

VEHICLE CODE FINES-COUNTY
VEHICLE CODE FINES-COUNTY $443,255 $217,385 $350,000 $350,000 $350,000 Total VEHICLE CODE FINES-COUNTY: $443,255 $217,385 $350,000 $350,000 $350,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 99

RED LIGHT SAFETY PROGRAM
RED LIGHT SAFETY PROGRAM $564,680 $158,326 $0 $0 $0
Total RED LIGHT SAFETY PROGRAM: $564,680 $158,326 $0 $0 $0

PARKING VIOLATIONS-CITY/DMV
PARKING VIOLATIONS-CITY/DMV $3,140 $101,190 $5,000 $5,000 $5,000 Total PARKING VIOLATIONS-CITY/DMV: $3,140 $101,190 $5,000 $5,000 $5,000

COURT FINES COLLECTED-COUNTY
COURT FINES COLLECTED-COUNTY $26,868 $20,198 $100,000 $100,000 $100,000 Total COURT FINES COLLECTED-COUNTY: $26,868 $20,198 $100,000 $100,000 $100,000

CODE ENFORCE ADMINISTRATIVE
CODE ENFORCE ADMINISTRATIVE $5,022 $2,809 $25,000 $25,000 $25,000 Total CODE ENFORCE ADMINISTRATIVE: $5,022 $2,809 $25,000 $25,000 $25,000

CD - CODE ENFORCEMENT
CD - CODE ENFORCEMENT $4,900 $55,065 $15,000 $6,000 $6,000 Total CD - CODE ENFORCEMENT: $4,900 $55,065 $15,000 $6,000 $6,000

BUILDING CODE ENFORCMENT FEES & FINES
BUILDING CODE ENFORCMENT FEES & FINES $0 $35,871 $2,500 $2,500 $2,500 Total BUILDING CODE ENFORCMENT FEES &
FINES: $0 $35,871 $2,500 $2,500 $2,500
Total FINES, FORFEITURES & PENALTIES: $1,229,094 $723,591 $622,500 $613,500 $613,500

REVENUE FROM USE OF MONEY & PROPERTY

INTEREST INCOME
INTEREST INCOME $1,557,484 $1,513,149 $1,500,000 $1,500,000 $1,500,000 Total INTEREST INCOME: $1,557,484 $1,513,149 $1,500,000 $1,500,000 $1,500,000

RENTS & CONCESSION
RENTS & CONCESSION $303,498 $303,107 $270,000 $290,000 $290,000 Total RENTS & CONCESSION: $303,498 $303,107 $270,000 $290,000 $290,000

INTEREST INCOME-INTERFUND ADVANCES
INTEREST INCOME-INTERFUND ADVANCES $335,621 $324,052 $243,686 $240,000 $240,000 Total INTEREST INCOME-INTERFUND
ADVANCES: $335,621 $324,052 $243,686 $240,000 $240,000

INTEREST INCOME - LOANS
INTEREST INCOME - LOANS $422,980 $21,129 $45,000 $25,000 $50,000 Total INTEREST INCOME - LOANS: $422,980 $21,129 $45,000 $25,000 $50,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 100

MARINA COMM CENTER RENT
MARINA COMM CENTER RENT -$994 $237,252 $225,000 $291,000 $303,000 Total MARINA COMM CENTER RENT: -$994 $237,252 $225,000 $291,000 $303,000

NET SWEEP INTEREST
NET SWEEP INTEREST $0 $0 $4,000 $4,000 $4,000
Total NET SWEEP INTEREST: $0 $0 $4,000 $4,000 $4,000

UNREALIZED GAIN/LOSS ON INVESTMENTS
UNREALIZED GAIN/LOSS ON INVESTMENTS -$1,304,015 -$3,829,677 $0 $0 $0 Total UNREALIZED GAIN/LOSS ON
INVESTMENTS: -$1,304,015 -$3,829,677 $0 $0 $0

SENIOR CENTER RENT
SENIOR CENTER RENT $10,435 $64,416 $195,000 $154,000 $160,000 Total SENIOR CENTER RENT: $10,435 $64,416 $195,000 $154,000 $160,000

LIBRARY MEETING ROOM RENTALS
LIBRARY MEETING ROOM RENTALS $0 $468 $16,000 $1,000 $1,000 Total LIBRARY MEETING ROOM RENTALS: $0 $468 $16,000 $1,000 $1,000

SURLENE GRANT MEETING ROOM RENTAL
SURLENE GRANT MEETING ROOM RENTAL $0 $5,000 $5,200
Total SURLENE GRANT MEETING ROOM
RENTAL: $0 $5,000 $5,200

OFFICE SPACE RENTAL - CITY ATTORNEY
OFFICE SPACE RENTAL - CITY ATTORNEY $5,580 $5,580 $5,580 $5,600 $5,600 Total OFFICE SPACE RENTAL - CITY
ATTORNEY: $5,580 $5,580 $5,580 $5,600 $5,600

TELECOM LICENSING
TELECOM LICENSING $110,413 $79,657 $60,000 $70,000 $70,000 Total TELECOM LICENSING: $110,413 $79,657 $60,000 $70,000 $70,000 Total REVENUE FROM USE OF MONEY &
PROPERTY: $1,441,002 -$1,280,869 $2,564,266 $2,585,600 $2,628,800

REVENUE FROM OTHER AGENCIES

ST MOTOR VEH IN LIEU TAX
ST MOTOR VEH IN LIEU TAX $64,491 $100,841 $45,000 $75,000 $75,000 Total ST MOTOR VEH IN LIEU TAX: $64,491 $100,841 $45,000 $75,000 $75,000

COUNTY GRANT
COUNTY GRANT $355,211 $0 $5,000 $0 $0
Total COUNTY GRANT: $355,211 $0 $5,000 $0 $0
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 101

EMS ASSESSMENT
EMS ASSESSMENT $701,506 $719,171 $693,000 $693,000 $693,000 Total EMS ASSESSMENT: $701,506 $719,171 $693,000 $693,000 $693,000

POST REIMBURSEMENTS
POST REIMBURSEMENTS $14,386 $5,984 $12,000 $12,000 $12,000 Total POST REIMBURSEMENTS: $14,386 $5,984 $12,000 $12,000 $12,000

STATE MANDATED COSTS REIMBURSEMENTS
STATE MANDATED COSTS REIMBURSEMENTS $49,057 $45,166 $50,000 $50,000 $50,000 Total STATE MANDATED COSTS
REIMBURSEMENTS: $49,057 $45,166 $50,000 $50,000 $50,000

OTHER STATE REIMBURSEMENTS
OTHER STATE REIMBURSEMENTS $0 $2,465 $0 $0 $0
Total OTHER STATE REIMBURSEMENTS: $0 $2,465 $0 $0 $0

COVID RELIEF
COVID RELIEF $1,171,787 $463,843 $0 $0 $0
Total COVID RELIEF: $1,171,787 $463,843 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $2,356,439 $1,337,470 $805,000 $830,000 $830,000

CHARGES FOR CURRENT SERVICES

ENGINEERING SERVICES
ENGINEERING SERVICES $242,458 $200,019 $310,000 $250,000 $270,000 Total ENGINEERING SERVICES: $242,458 $200,019 $310,000 $250,000 $270,000

PLANNING PERMIT FEES
PLANNING PERMIT FEES $131,847 $146,174 $214,000 $120,000 $120,000 Total PLANNING PERMIT FEES: $131,847 $146,174 $214,000 $120,000 $120,000 PLANNING DIVISION SVCS (CUSTOMER NO.S)
PLANNING DIVISION SVCS (CUSTOMER NO.S) $142,238 $97,476 $90,000 $150,000 $150,000 Total PLANNING DIVISION SVCS (CUSTOMER
NO.S): $142,238 $97,476 $90,000 $150,000 $150,000

COMMUNITY STANDARDS SVCS
COMMUNITY STANDARDS SVCS $35,981 $17,385 $0 $0 $0
Total COMMUNITY STANDARDS SVCS: $35,981 $17,385 $0 $0 $0

CENTURY THEATRE
CENTURY THEATRE -$2,760 $0 $0 $0 $0
Total CENTURY THEATRE: -$2,760 $0 $0 $0 $0
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 102

POLICE - OTHER AGENCY ASSISTANCE
POLICE - OTHER AGENCY ASSISTANCE $6,293 $0 $0 $0 $0
Total POLICE - OTHER AGENCY ASSISTANCE: $6,293 $0 $0 $0 $0

SPECIAL POLICE SERVICES
SPECIAL POLICE SERVICES $53,286 $73,174 $50,000 $50,000 $50,000 Total SPECIAL POLICE SERVICES: $53,286 $73,174 $50,000 $50,000 $50,000

ANIMAL CONTROL SERVICES
ANIMAL CONTROL SERVICES $807 $427 $500 $500 $500
Total ANIMAL CONTROL SERVICES: $807 $427 $500 $500 $500

PD ALARM RESPONSE
PD ALARM RESPONSE $10,600 $18,850 $15,000 $15,000 $15,000 Total PD ALARM RESPONSE: $10,600 $18,850 $15,000 $15,000 $15,000

FIRE SPRINKLER
FIRE SPRINKLER $37,461 $41,816 $18,000 $35,000 $35,000
Total FIRE SPRINKLER: $37,461 $41,816 $18,000 $35,000 $35,000

FIRE PROTECTION/ALARM
FIRE PROTECTION/ALARM $10,347 $10,346 $9,000 $10,000 $10,000 Total FIRE PROTECTION/ALARM: $10,347 $10,346 $9,000 $10,000 $10,000

FIRE REVIEW & INSPECTION
FIRE REVIEW & INSPECTION $308,413 $411,043 $306,000 $400,000 $400,000 Total FIRE REVIEW & INSPECTION: $308,413 $411,043 $306,000 $400,000 $400,000

MAINT/STATE HIGHWAY
MAINT/STATE HIGHWAY $31,773 $31,794 $31,773 $0 $0
Total MAINT/STATE HIGHWAY: $31,773 $31,794 $31,773 $0 $0

RECREATIONAL SWIM
RECREATIONAL SWIM $0 $0 $210 $0 $0
Total RECREATIONAL SWIM: $0 $0 $210 $0 $0

RECREATION-CONTRACT PROG
RECREATION-CONTRACT PROG -$70 $9,794 $200,000 $185,600 $193,000 Total RECREATION-CONTRACT PROG: -$70 $9,794 $200,000 $185,600 $193,000

RECREATION-YOUTH SPORTS
RECREATION-YOUTH SPORTS $0 $8,945 $33,000 $35,000 $36,400 Total RECREATION-YOUTH SPORTS: $0 $8,945 $33,000 $35,000 $36,400 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 103

RECREATION-DAY CAMP
RECREATION-DAY CAMP $127,507 $150,017 $145,000 $149,000 $155,000 Total RECREATION-DAY CAMP: $127,507 $150,017 $145,000 $149,000 $155,000

RECREATION-ADULT PROGRAM
RECREATION-ADULT PROGRAM $0 -$110 $13,000 $0 $0
Total RECREATION-ADULT PROGRAM: $0 -$110 $13,000 $0 $0

RECREATION-SENIOR PROGRAMS
RECREATION-SENIOR PROGRAMS -$73 $2,020 $80,000 $64,400 $67,000 Total RECREATION-SENIOR PROGRAMS: -$73 $2,020 $80,000 $64,400 $67,000

PARK RENTALS
PARK RENTALS $23,958 $127,768 $135,000 $144,000 $150,000 Total PARK RENTALS: $23,958 $127,768 $135,000 $144,000 $150,000

KIDS CLUB
KIDS CLUB $37,749 $12,000 $63,000 $25,000 $26,000
Total KIDS CLUB: $37,749 $12,000 $63,000 $25,000 $26,000

RECREATION TEEN PROGRAM
RECREATION TEEN PROGRAM $0 $40 $25,000 $27,000 $28,100
Total RECREATION TEEN PROGRAM: $0 $40 $25,000 $27,000 $28,100

RECREATION-KIDDIE COLLEGE
RECREATION-KIDDIE COLLEGE $48 $46,255 $75,000 $48,000 $50,000 Total RECREATION-KIDDIE COLLEGE: $48 $46,255 $75,000 $48,000 $50,000

RECREATION - SUMMER ADVENTURES
RECREATION - SUMMER ADVENTURES $8,175 $39,755 $110,000 $41,000 $43,000 Total RECREATION - SUMMER ADVENTURES: $8,175 $39,755 $110,000 $41,000 $43,000

RECREATION - SWIM SLFAC
RECREATION - SWIM SLFAC $39,791 $92,828 $194,000 $69,000 $176,000 Total RECREATION - SWIM SLFAC: $39,791 $92,828 $194,000 $69,000 $176,000

RECREATION - SWIM FARRELLY
RECREATION - SWIM FARRELLY $0 $66,731 $124,000 $62,000 $64,000 Total RECREATION - SWIM FARRELLY: $0 $66,731 $124,000 $62,000 $64,000

SWIM BOYS & GIRLS CLUB
SWIM BOYS & GIRLS CLUB $17,776 $193,392 $236,000 $250,000 $260,000 Total SWIM BOYS & GIRLS CLUB: $17,776 $193,392 $236,000 $250,000 $260,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 104

REFUND/TRANSFER FEE - ACTIVENET
REFUND/TRANSFER FEE - ACTIVENET $0 $0 $1,000 $0 $0
Total REFUND/TRANSFER FEE - ACTIVENET: $0 $0 $1,000 $0 $0

REC-LINK ACTIVENET
REC-LINK ACTIVENET -$1,287 -$1,016 -$10,000 $0 $0
Total REC-LINK ACTIVENET: -$1,287 -$1,016 -$10,000 $0 $0

ART/HISTORY MUSEUM TOURS
ART/HISTORY MUSEUM TOURS $0 $189 $1,000 $2,000 $2,000
Total ART/HISTORY MUSEUM TOURS: $0 $189 $1,000 $2,000 $2,000

LIBRARY CARDS
LIBRARY CARDS $0 $10 $0 $0 $0
Total LIBRARY CARDS: $0 $10 $0 $0 $0

LIBRARY - FINES
LIBRARY - FINES $0 $555 $2,000 $1,000 $1,000
Total LIBRARY - FINES: $0 $555 $2,000 $1,000 $1,000

LIBRARY - OTHER FEES
LIBRARY - OTHER FEES $462 $6,381 $6,000 $6,000 $6,000
Total LIBRARY - OTHER FEES: $462 $6,381 $6,000 $6,000 $6,000

LIBRARY-VIDEO RENTALS
LIBRARY-VIDEO RENTALS $0 $164 $0 $0 $0
Total LIBRARY-VIDEO RENTALS: $0 $164 $0 $0 $0

LIBR-BOOKMARK CAFE
LIBR-BOOKMARK CAFE $0 $21,898 $70,000 $21,000 $21,000
Total LIBR-BOOKMARK CAFE: $0 $21,898 $70,000 $21,000 $21,000

BLDG DIVISION CLASSES
BLDG DIVISION CLASSES $0 $0 $1,000 $1,000 $1,000
Total BLDG DIVISION CLASSES: $0 $0 $1,000 $1,000 $1,000 SCHOOL DISTRICT IMPACT FEES (3%)
SCHOOL DISTRICT IMPACT FEES (3%) $2,438 $2,550 $4,500 $10,000 $10,000 Total SCHOOL DISTRICT IMPACT FEES (3%): $2,438 $2,550 $4,500 $10,000 $10,000

FIELD RENTAL
FIELD RENTAL $28,304 $69,163 $37,000 $52,000 $54,100
Total FIELD RENTAL: $28,304 $69,163 $37,000 $52,000 $54,100 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 105

SALE/PLANS & SPECS
SALE/PLANS & SPECS $0 $0 $500 $0 $0
Total SALE/PLANS & SPECS: $0 $0 $500 $0 $0
Total CHARGES FOR CURRENT SERVICES: $1,293,522 $1,897,835 $2,590,483 $2,223,500 $2,394,100

OTHER REVENUES

SALE OF PROPERTY
SALE OF PROPERTY $1,219,187 $933 $0 $0 $0
Total SALE OF PROPERTY: $1,219,187 $933 $0 $0 $0

SALE OF EQUIPMENT
SALE OF EQUIPMENT $1,910 $8,105 $0 $0 $0
Total SALE OF EQUIPMENT: $1,910 $8,105 $0 $0 $0

GIFTS AND DONATIONS
GIFTS AND DONATIONS $53,301 $6,114 $50,000 $25,000 $25,000 Total GIFTS AND DONATIONS: $53,301 $6,114 $50,000 $25,000 $25,000

CASH OVER OR SHORT
CASH OVER OR SHORT -$2,400 $0 $0 $0 $0
Total CASH OVER OR SHORT: -$2,400 $0 $0 $0 $0

MISCELLANEOUS REVENUE
MISCELLANEOUS REVENUE $42,070 $121,390 $35,000 $50,000 $0 Total MISCELLANEOUS REVENUE: $42,070 $121,390 $35,000 $50,000 $0

REIMBURSEMENTS
REIMBURSEMENTS $283,288 $217,440 $30,000 $50,000 $0
Total REIMBURSEMENTS: $283,288 $217,440 $30,000 $50,000 $0

PD-ABANDONED VEHICLE FEE
PD-ABANDONED VEHICLE FEE $167,474 $76,780 $50,000 $50,000 $50,000 Total PD-ABANDONED VEHICLE FEE: $167,474 $76,780 $50,000 $50,000 $50,000

RECREATION CASH SHORT/OVER
RECREATION CASH SHORT/OVER $824 $0 $0 $0 $0
Total RECREATION CASH SHORT/OVER: $824 $0 $0 $0 $0

LOAN REPAYMENT - PRINCIPAL
LOAN REPAYMENT - PRINCIPAL $11,793 $0 $0 $0 $0
Total LOAN REPAYMENT - PRINCIPAL: $11,793 $0 $0 $0 $0
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 106

CHERRY FEST-SOUVENIRS
CHERRY FEST-SOUVENIRS $0 $0 $3,000 $2,900 $3,000
Total CHERRY FEST-SOUVENIRS: $0 $0 $3,000 $2,900 $3,000

CHERRY FEST-BOOTH RENTAL
CHERRY FEST-BOOTH RENTAL $0 $0 $24,000 $24,000 $25,000
Total CHERRY FEST-BOOTH RENTAL: $0 $0 $24,000 $24,000 $25,000

CHERRY FESTIVAL - SPONSORS
CHERRY FESTIVAL - SPONSORS $150 $0 $50,000 $37,000 $38,000 Total CHERRY FESTIVAL - SPONSORS: $150 $0 $50,000 $37,000 $38,000

PD-LIVESCAN PRINTING
PD-LIVESCAN PRINTING $70 $500 $5,000 $5,000 $5,000
Total PD-LIVESCAN PRINTING: $70 $500 $5,000 $5,000 $5,000

SETTLEMENTS & CLAIMS RECOVERY
SETTLEMENTS & CLAIMS RECOVERY $43,398 $1,322 $10,000 $10,000 $10,000 Total SETTLEMENTS & CLAIMS RECOVERY: $43,398 $1,322 $10,000 $10,000 $10,000 CREDIT CARD PAYMENT FEE - 2.5%
CREDIT CARD PAYMENT FEE - 2.5% $58,549 $53,887 $35,000 $35,000 $35,000 Total CREDIT CARD PAYMENT FEE - 2.5%: $58,549 $53,887 $35,000 $35,000 $35,000

PLANNING - TECHNOLOGY FEE
PLANNING - TECHNOLOGY FEE $3,364 $6,279 $20,000 $9,000 $9,000 Total PLANNING - TECHNOLOGY FEE: $3,364 $6,279 $20,000 $9,000 $9,000

ENG - TECHNOLOGY FEE
ENG - TECHNOLOGY FEE $0 $2,808 $0 $2,500 $2,500
Total ENG - TECHNOLOGY FEE: $0 $2,808 $0 $2,500 $2,500

DONATIONS - SESQUICENTENNIAL

CELEBRATION

DONATIONS - SESQUICENTENNIAL
CELEBRATION $0 $149,000 $0 $0 $0
Total DONATIONS - SESQUICENTENNIAL
CELEBRATION: $0 $149,000 $0 $0 $0
Total OTHER REVENUES: $1,882,978 $644,556 $312,000 $300,400 $202,500

INTERDEPARTMENTAL REVENUES

ADMINISTRATIVE SERVICES
ADMINISTRATIVE SERVICES $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total ADMINISTRATIVE SERVICES: $2,001,068 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 107

OPERATING TRANSFERS IN
OPERATING TRANSFERS IN $4,917,823 $0 $0 $0 $0
Total OPERATING TRANSFERS IN: $4,917,823 $0 $0 $0 $0
Total INTERDEPARTMENTAL REVENUES: $6,918,891 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total Revenue Source: $35,220,641 $26,428,180 $28,891,952 $30,905,535 $31,317,715 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 108 Special Revenue Funds Summary
The City’s Special Revenue Funds include the Development Fees for Street Improvement Fund (DFSI), Park Development Fees Fund, Underground Utility Fees Fund, Parking Fund, Gas Tax Fund, Measure F Fund (VRF), Measure B Fund, Measure BB Fund, Asset Seizure Fund, Heron Bay Landscape and Lighting Fund, Cherrywood Maintenance Fund, Proposition 1B Fund, Special Grants Fund, Community Development Block Grant (CDBG) Fund, HOME Fund, Housing In Lieu Fund, Affordable Housing Asset Fund, Business Improvement District Fund, and the Public Education and Government (PEG) Fund. Special Revenue Funds are used to account for revenue, derived from specific taxes or other revenue sources that are restricted by law or administrative action to expenditures for specified purpose.

Special Revenue Funds include revenues that have either restrictions on their use or special reporting requirements, such as development impact fees for street improvements or parks, gas tax revenues from the state, and in-lieu fees for the City's low/moderate housing program. $20,349,359 -$18,568,946
(-47.71% vs. prior year)
Special Revenue Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
50M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 109 Revenues by Source
Projected 2024 Revenues by Source
REVENUE FROM OTHER AGENCIES (80.7%)
INTERDEPARTMENTAL REVENUES (8.1%)
LICENSES & PERMITS (4.5%)
FINES, FORFEITURES & PENALTIES (3.1%)
OTHER REVENUES (1.5%)

REVENUE FROM USE OF MONEY
& PROPERTY (0.9%)

REVENUE FROM USE OF MONEY
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

CHARGES FOR CURRENT SERVICES PUBLIC ACCESS, EDUCATION & GOVERNMENT

OTHER REVENUES FINES, FORFEITURES & PENALTIES

LICENSES & PERMITS INTERDEPARTMENTAL REVENUES

REVENUE FROM USE OF MONEY & PROPERTY REVENUE FROM OTHER AGENCIES FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
City of San Leandro | Proposed Biennial Budget FY24-25 Page 110 Revenue Source

SALES AND OTHER TAXES

PUBLIC ACCESS, EDUCATION &

GOVERNMENT

PUBLIC ACCESS, EDUCATION &
GOVERNMENT $159,784 $158,982 $225,000 $150,000 $150,000 Total PUBLIC ACCESS, EDUCATION &
GOVERNMENT: $159,784 $158,982 $225,000 $150,000 $150,000 Total SALES AND OTHER TAXES: $159,784 $158,982 $225,000 $150,000 $150,000

LICENSES & PERMITS

PARKING METER RECEIPTS
PARKING METER RECEIPTS $93,213 $141,786 $325,000 $213,658 $217,931 Total PARKING METER RECEIPTS: $93,213 $141,786 $325,000 $213,658 $217,931

PARKING STRUCTURE
PARKING STRUCTURE $45,363 $45,648 $65,000 $36,000 $36,720 Total PARKING STRUCTURE: $45,363 $45,648 $65,000 $36,000 $36,720

PLAZA PARKING LOTS
PLAZA PARKING LOTS $18,846 $18,852 $18,000 $50,846 $51,863 Total PLAZA PARKING LOTS: $18,846 $18,852 $18,000 $50,846 $51,863 DEVELOP FEES/ST. IMPROV
DEVELOP FEES/ST. IMPROV $43,983 $17,681 $425,000 $200,000 $200,000 Total DEVELOP FEES/ST. IMPROV: $43,983 $17,681 $425,000 $200,000 $200,000

HOUSING IN-LIEU FEES
HOUSING IN-LIEU FEES $0 $0 $2,000 $0 $0
Total HOUSING IN-LIEU FEES: $0 $0 $2,000 $0 $0

PARKING GARAGE
PARKING GARAGE $1,085 $2,440 $6,000 $8,500 $8,500
Total PARKING GARAGE: $1,085 $2,440 $6,000 $8,500 $8,500

ELECTRIC VEHICLE CHARGERS
ELECTRIC VEHICLE CHARGERS $3,322 $5,759 $9,000 $5,759 $5,874 Total ELECTRIC VEHICLE CHARGERS: $3,322 $5,759 $9,000 $5,759 $5,874

BUSINESS IMPROVEMENT DISTRICT
BUSINESS IMPROVEMENT DISTRICT FUND $389,765 $394,084 $420,240 $400,000 $400,000 Total BUSINESS IMPROVEMENT DISTRICT: $389,765 $394,084 $420,240 $400,000 $400,000

BUSINESS IMPROV DISTRICT PENALTIES
BUSINESS IMPROV DISTRICT PENALTIES $17,737 $10,098 $0 $0 $0 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 111 Total BUSINESS IMPROV DISTRICT
PENALTIES: $17,737 $10,098 $0 $0 $0
Total LICENSES & PERMITS: $613,312 $636,346 $1,270,240 $914,763 $920,888

FINES, FORFEITURES & PENALTIES

PARKING VIOLATIONS-CITY/DMV
PARKING VIOLATIONS-CITY $109,367 $86,175 $630,000 $630,000 $630,000 Total PARKING VIOLATIONS-CITY/DMV: $109,367 $86,175 $630,000 $630,000 $630,000 Total FINES, FORFEITURES & PENALTIES: $109,367 $86,175 $630,000 $630,000 $630,000

REVENUE FROM USE OF MONEY & PROPERTY

INTEREST INCOME
INTEREST INCOME $32,426 $24,592 $29,000 $0 $0
INTEREST INCOME $21,802 $23,324 $13,000 $0 $0
INTEREST INCOME $50,140 $43,220 $25,000 $35,000 $35,000 INTEREST INCOME $2,644 $0 $3,000 $0 $0
INTEREST INCOME $0 $0 $0 $0 $900,283
INTEREST INCOME $41,888 $0 $5,000 $0 $0
INTEREST INCOME $26,914 $31,948 $22,000 $27,000 $27,000 INTEREST INCOME $20,786 $15,943 $7,500 $10,000 $10,000
INTEREST INCOME $34,805 $30,624 $10,000 $30,000 $30,000 INTEREST INCOME $18,943 $14,798 $10,000 $15,000 $15,000 INTEREST INCOME $10,564 $5,573 $5,000 $5,000 $5,000
INTEREST INCOME $7,657 $6,947 $6,000 $7,000 $7,000
INTEREST INCOME $228 $195 $200 $0 $0
INTEREST INCOME $23,636 $10,599 $0 $0 $0
INTEREST INCOME $0 $5,853 $0 $0 $0
INTEREST INCOME $0 $316 $0 $0 $0
INTEREST INCOME $0 $1,155 $0 $0 $0
INTEREST INCOME $0 $129 $0 $0 $0
INTEREST INCOME $0 $1,025 $0 $0 $0
INTEREST INCOME $0 $415 $0 $0 $0
INTEREST INCOME $13,146 $14,517 $4,000 $0 $0
INTEREST INCOME $4,250 $2,785 $1,000 $0 $0
INTEREST INCOME $23,613 $28,348 $5,000 $0 $0
INTEREST INCOME $3,521 $3,207 $1,000 $0 $0
INTEREST INCOME $11,083 $9,248 $7,000 $0 $0
Total INTEREST INCOME: $348,045 $274,763 $153,700 $129,000 $1,029,283

INTEREST INCOME - LOANS
INTEREST INCOME - LOANS $522,744 $33,537 $50,000 $50,000 $50,000 Total INTEREST INCOME - LOANS: $522,744 $33,537 $50,000 $50,000 $50,000

UNREALIZED GAIN/LOSS ON INVESTMENTS
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 112 UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$843,796 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$24,124 -$62,047 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$5,215 -$54,622 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$39,939 -$105,813 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$2,904 -$1,190 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $1,548 -$2,592 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$13,634 -$73,511 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$11,885 -$40,222 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$13,096 -$73,917 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$18,864 -$37,014 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$10,967 -$15,483 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$5,860 -$16,823 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$191 -$478 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$11,104 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$599 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$2,191 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$244 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$1,945 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS $0 -$787 $0 $0 $0
UNREALIZED GAIN/LOSS ON INVESTMENTS -$7,440 -$33,842 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$3,561 -$7,302 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$33,246 -$65,116 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$3,004 -$7,754 $0 $0 $0 UNREALIZED GAIN/LOSS ON INVESTMENTS -$17,894 -$22,736 $0 $0 $0 Total UNREALIZED GAIN/LOSS ON
INVESTMENTS: -$210,276 -$1,481,125 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $660,514 -$1,172,825 $203,700 $179,000 $1,079,283

REVENUE FROM OTHER AGENCIES
STATE GAS TAX (2103)
STATE GAS TAX (2103) $0 $900,283 $0
STATE GAS TAX (2103) $586,645 $691,737 $515,000 $902,000 $910,000 Total STATE GAS TAX (2103): $586,645 $691,737 $515,000 $1,802,283 $910,000 STATE GAS TAX (2106)
STATE GAS TAX (2106) $258,375 $279,664 $231,661 $332,315 $340,000 Total STATE GAS TAX (2106): $258,375 $279,664 $231,661 $332,315 $340,000 STATE GAS TAX (2107)
STATE GAS TAX (2107) $606,183 $581,251 $500,000 $716,079 $725,000 Total STATE GAS TAX (2107): $606,183 $581,251 $500,000 $716,079 $725,000 STATE GAS TAX (2107.5)
STATE GAS TAX (2107.5) $7,500 $7,500 $7,500 $7,500 $7,500 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 113 Total STATE GAS TAX (2107.5): $7,500 $7,500 $7,500 $7,500 $7,500

STATE GRANTS
STATE GRANTS $488,466 $651,845 $4,846,027 $2,286,256 $654,376 STATE GRANTS $578,000 $317,604 $246,530 $104,126 $109,532 Total STATE GRANTS: $1,066,466 $969,449 $5,092,557 $2,390,382 $763,908

FEDERAL GRANTS
FEDERAL GRANTS $104,176 $411,034 $970,000 $0 $0
FEDERAL GRANTS $1,966,735 $931,231 $400,000 $808,949 $808,949 Total FEDERAL GRANTS: $2,070,911 $1,342,266 $1,370,000 $808,949 $808,949

COUNTY GRANTS
ACTIA - STREETS & ROADS $1,534,109 $2,177,069 $3,286,012 $2,251,000 $2,251,000 ACTIA - STREETS & ROADS $1,706,291 $1,444,855 $1,635,000 $3,300,000 $3,300,000 Total COUNTY GRANTS: $3,240,400 $3,621,924 $4,921,012 $5,551,000 $5,551,000

ACTIA - PARATRANSIT PROGRAM
ACTIA - PARATRANSIT PROGRAM $365,184 $0 $249,687 $0 $0
ACTIA - PARATRANSIT PROGRAM $0 $302,364 $0 $0 $0
Total ACTIA - PARATRANSIT PROGRAM: $365,184 $302,364 $249,687 $0 $0

ACTC - PARATRANSIT MSL
ACTIA - PARATRANSIT MSL $311,411 $0 $345,392 $0 $0
ACTIA - PARATRANSIT MSL $0 $428,230 $614,294 $751,510 $751,510 Total ACTC - PARATRANSIT MSL: $311,411 $428,230 $959,685 $751,510 $751,510

ALAMEDA CTC GRANT-STREETS & ROADS
STATE LIBRARY CONSTRUCTION GRANT $414,235 $0 $6,000,000 $0 $0 ALAMEDA CTC GRANT-STREETS & ROADS $0 $2,968,240 $6,000,000 $0 $0 Total ALAMEDA CTC GRANT-STREETS &
ROADS: $414,235 $2,968,240 $12,000,000 $0 $0
STATE GAS TAX (2105)
STATE GAS TAX (2105) $447,973 $485,908 $400,000 $596,170 $600,000 Total STATE GAS TAX (2105): $447,973 $485,908 $400,000 $596,170 $600,000

ACTIA - BIKE & PEDESTRIAN
ACTIA - BIKE & PEDESTRIAN $256,147 $0 $229,000 $0 $0
ACTIA - BIKE & PEDESTRIAN $313,347 $0 $310,000 $0 $0
ACTIA - BIKE & PEDESTRIAN $0 $363,222 $549,285 $550,000 $550,000 ACTIA - BIKE & PEDESTRIAN $0 $265,133 $0 $0 $0
Total ACTIA - BIKE & PEDESTRIAN: $569,494 $628,355 $1,088,285 $550,000 $550,000

COUNTY GRANT
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 114 COUNTY GRANT $16,501 $93,826 $66,400 $0 $0
Total COUNTY GRANT: $16,501 $93,826 $66,400 $0 $0

MEASURE B (VRF)
MEASURE B (VRF) $484,708 $467,747 $440,000 $0 $0
Total MEASURE B (VRF): $484,708 $467,747 $440,000 $0 $0

EMS ASSESSMENT
HOME FUND PROJECT REIMB-ALA CO $0 $0 $150,000 $13,670 $13,670 Total EMS ASSESSMENT: $0 $0 $150,000 $13,670 $13,670

ASSET SEIZURE - FEDERAL
ASSET SEIZURE - FEDERAL $1,321 $0 $0 $0 $0
Total ASSET SEIZURE - FEDERAL: $1,321 $0 $0 $0 $0

ASSET SEIZURE-STATE
ASSET SEIZURE-STATE $0 $7,006 $0 $0 $0
Total ASSET SEIZURE-STATE: $0 $7,006 $0 $0 $0

TDA GRANT REIMBURSEMENTS
TDA GRANT REIMBURSEMENTS $157,889 $0 $82,700 $105,062 $105,062 Total TDA GRANT REIMBURSEMENTS: $157,889 $0 $82,700 $105,062 $105,062

OTHER GRANTS
OTHER GRANTS $9,700 $134,221 $0 $559,271 $0
Total OTHER GRANTS: $9,700 $134,221 $0 $559,271 $0

STATE ROAD MAINT REHAB
STATE ROAD MAINT REHAB $1,630,094 $0 $1,442,034 $0 $0
STATE ROAD MAINT REHAB $0 $1,776,850 $1,442,034 $2,245,883 $2,245,883 Total STATE ROAD MAINT REHAB: $1,630,094 $1,776,850 $2,884,068 $2,245,883 $2,245,883

COVID RELIEF
COVID RELIEF $0 $1,219,367 $3,049,984 $0 $0
Total COVID RELIEF: $0 $1,219,367 $3,049,984 $0 $0
Total REVENUE FROM OTHER AGENCIES: $12,244,991 $16,005,904 $34,008,539 $16,430,074 $13,372,482

CHARGES FOR CURRENT SERVICES

UNDERGRD UTILITY REPLACEMENT
UNDERGRD UTILITY REPLACE $118,212 $64,077 $325,000 $100,000 $100,000 Total UNDERGRD UTILITY REPLACEMENT: $118,212 $64,077 $325,000 $100,000 $100,000 Total CHARGES FOR CURRENT SERVICES: $118,212 $64,077 $325,000 $100,000 $100,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 115

OTHER REVENUES

SALE OF PROPERTY
SALE OF PROPERTY $0 $57,332 $0 $0 $0
Total SALE OF PROPERTY: $0 $57,332 $0 $0 $0

MISCELLANEOUS REVENUE
MISCELLANEOUS REVENUE $0 $180 $0 $0 $0
MISCELLANEOUS REVENUE $15,000 $24,407 $0 $0 $0
Total MISCELLANEOUS REVENUE: $15,000 $24,587 $0 $0 $0

REIMBURSEMENTS
REIMBURSEMENTS $169 $0 $0 $0 $0
REIMBURSEMENTS $83,600 $0 $0 $0 $0
REIMBURSEMENTS $0 $2,500 $0 $0 $0
REIMBURSEMENTS $0 $0 $40,000 $0 $0
Total REIMBURSEMENTS: $83,769 $2,500 $40,000 $0 $0

PARK IN-LIEU FEE
PARK IN-LIEU FEE $159,945 $788,446 $1,010,000 $200,000 $200,000 Total PARK IN-LIEU FEE: $159,945 $788,446 $1,010,000 $200,000 $200,000

SIDEWALK REP/OWNER SHARE
SIDEWALK REP/OWNER SHARE $110,000 $0 $0
SIDEWALK REP/OWNER SHARE $3,995 $375,195 $110,000 $0 $0 Total SIDEWALK REP/OWNER SHARE: $3,995 $375,195 $220,000 $0 $0

DRIVEWAY REPAIR-OWNER SHARE
DRIVEWAY REPAIR-OWNER SHARE $0 $36,541 $0 $0 $0
Total DRIVEWAY REPAIR-OWNER SHARE: $0 $36,541 $0 $0 $0

LOAN REPAYMENT - PRINCIPAL
LOAN REPAYMENT - PRINCIPAL $0 $5,837 $0 $0 $0
LOAN REPAYMENT - PRINCIPAL $151,259 $162,683 $50,000 $0 $0 LOAN REPAYMENT - PRINCIPAL $0 $128,333 $100,000 $100,000 $100,000 Total LOAN REPAYMENT - PRINCIPAL: $151,259 $296,853 $150,000 $100,000 $100,000

PARATRANSIT - FLEX PROGRAM
PARATRANSIT - FLEX PROGRAM -$100 -$21 $0 $0 $0
Total PARATRANSIT - FLEX PROGRAM: -$100 -$21 $0 $0 $0
Total OTHER REVENUES: $413,868 $1,581,433 $1,420,000 $300,000 $300,000

INTERDEPARTMENTAL REVENUES

OPERATING TRANSFERS IN
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 116 OPERATING TRANSFERS IN $0 $550,000 $100,000 $400,425 $376,718 OPERATING TRANSFERS IN $0 $4,235,826 $635,826 $635,826 $635,826 OPERATING TRANSFERS IN $0 $152,600 $0 $0 $0
OPERATING TRANSFERS IN $0 $559,271 $0
OPERATING TRANSFERS IN $50,000 $50,000 $100,000 $50,000 $50,000 Total OPERATING TRANSFERS IN: $50,000 $4,988,426 $835,826 $1,645,522 $1,062,544 Total INTERDEPARTMENTAL REVENUES: $50,000 $4,988,426 $835,826 $1,645,522 $1,062,544 Total Revenue Source: $14,370,048 $22,348,517 $38,918,305 $20,349,359 $17,615,197 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 117 Successor Agency Funds Summary
The City of San Leandro serves as the Successor Agency to the Redevelopment Agency and is charged with winding down the affairs of the former Agency and overseeing the payment of enforceable obligations, such as debt service on bonds and contractual obligations. This section provides a brief overview of the enforceable obligation and administrative costs related to the three former redevelopment project areas:
the Plaza Project Area, the Joint Project Area, and the West San Leandro/MacArthur Boulevard Project Area, as well as the Successor Agency Debt Service funds. The revenues, expenditures and staff authorized to support these projects are also included in this section displayed as charts and tables. Funding for payment of enforceable obligations and the Successor Agency’s administrative allowance will be paid using bi-annual remittances from the County of Alameda via the Redevelopment Property Tax Trust Fund. All fund balances are projected to be zero.
$6,303,805 $3,065,515
(94.66% vs. prior year)
Successor Agency Funds Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
Revenues by Source
City of San Leandro | Proposed Biennial Budget FY24-25 Page 118 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

PROPERTY TAXES
FY2021
FY2022FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
Revenue Source

PROPERTY TAXES

PROPERTY TAX - ROPS
PROPERTY TAX - ROPS $2,973,078 $2,625,307 $2,988,290 $6,053,805 $6,100,000 Total PROPERTY TAX - ROPS: $2,973,078 $2,625,307 $2,988,290 $6,053,805 $6,100,000

PROPERTY TAX - ROPS ADMINISTRATION
PROPERTY TAX - ROPS ADMINISTRATION $125,000 $125,000 $250,000 $250,000 $250,000 Total PROPERTY TAX - ROPS
ADMINISTRATION: $125,000 $125,000 $250,000 $250,000 $250,000 Total PROPERTY TAXES: $3,098,078 $2,750,307 $3,238,290 $6,303,805 $6,350,000 Total Revenue Source: $3,098,078 $2,750,307 $3,238,290 $6,303,805 $6,350,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 119

FUND SUMMARIES
City of San Leandro | Proposed Biennial Budget FY24-25 Page 120 All Funds Budget
Summary The following tables display a biennial budget summary for all funds.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 121 All Funds Budget Summary 2023-2024
Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net
Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
General
Fund 010 General Fund $77,022,292 ($5,911,251) $137,992,835 $143,626,946.42 $65,476,929 Special
Revenue Fund
120 STREET/TRAFFIC
IMPROVEMENTS (DFSI) FUND $1,561,743 $0 $200,000 $16,101 $1,745,642 122 PARK DEVELOPMENT
FEE FUND $2,139,407 $0 $200,000 $25,066 $2,314,341
123 UNDERGROUND
UTILITIES $3,098,889 $0 $135,000 $0 $3,233,889
125 UNDERGROUND
UTILITIES $0 $0 $0 $0 $0
132 PARKING
FUND $94,693 $400,425 $1,345,188 $979,903 $860,403
140 GAS TAX
FUND ($230,225)  $635,826 $3,188,173 $2,325,173 $1,268,600 141 MEASURE
BB $3,264,984 $0 $2,251,000 $1,100,000 $4,415,984
142 GAS TAX
FUND (SECTION 2103) $665,945 $0 $929,000 $28,892 $1,566,053 143 VEHICLE

REGISTRATION FEES
(STREETS/ ROAD) $1,194,767 $0 $10,000 $0 $1,204,767
144 MEASURE
B/ACTIA FUND $623,634 $0 $3,330,000 $56,652 $3,896,982
145 TRAFFIC
CONGESTION RELIEF FUND $0 $0 $0 $0 $0
146 ASSET
SEIZURE FUND $718,894 $0 $15,000 $0 $733,894
147 HERON
BAY FUND $20,303 $0 $468,653 $514,438 ($25,481.)
148 CHERRYWOOD

MAINTENANCE

DISTRICT FUND
$508,561 $0 $7,000 $0 $515,561
149 PROPOSITION
1B-LOCAL
STREETS & ROADS $13,846 $0 $0 $0 $13,846
150 SPECIAL

GRANTS FUND
($1,217,783) $0 $2,950,589 $948,802 $784,002
151 SB1 $0 $0 $0 $0 $0.00
152 $3,969,677 $0 $2,245,883 $1,346,774 $4,868,786
153 MEASURE BB -

BIKE AND PED
$105,122 $0 $550,000 $300,000 $355,122
154 MEASURE BB -

PARATRANSIT
$951,480 $0 $751,510 $568,457 $1,134,532
155 MEASURE BB -
OTHER
($6,862,644) $0 $0 $0 ($46,862,644)
156 MEASURE B -

BIKE AND PED
$0 $0 $0 $0 $0
157 MEASURE B -
PARATRANSIT $528,866 $0 $0 $418,065 $110,801
City of San Leandro | Proposed Biennial Budget FY24-25 Page 122 Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net
Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
158 MEASURE B -
OTHER $357,971 $0 $0 $0 $357,971
165 COMMUNITY

DEVELOPMENT BLOCK

GRANT FUND
($1,863) $0 $808,949 $916,971 ($109,886)
166 HOME FUND $1,058,239 $0 $13,670 $15,464 $1,056,445
167 HOUSING

IN-LIEU FUND
$258,991 $0 $0 $0 $258,991
168 AFFORDABLE

HOUSING

ASSETS FUND
$1,159,663 $0 $150,000 $3,500 $1,306,163
170 BUSINESS

IMPROVENT

DISTRICT FUND
$485,346 $50,000 $554,126 $554,126 $535,346
180 PUBLIC

EDUCATION
& GOV'T (PEG) $665,496 $0 $150,000 $150,000 $665,496
190 AMERICAN

RESCUE PLAN
ACT $0 $0 $0 $0 $0
Total Special
Revenue Funds $15,134,012 $1,086,251 $20,253,741 $10,268,388 $26,205,615.99 Capital Project
Funds
210 CAPITAL

IMPROVEMENT

PROJECTS FUND
$27,230,899 $3,825,000 $485,000 $3,834,493 $32,071,406
230 CAPITAL

IMPROVEMENTS

PROJECT MULTI-FUND
$0 $0 $0 $0 $0
240 CHERRYWOOD

IMPROVEMENTS
$497,874 $0 $0 $0 $497,874
241 SL

HILLSIDE GEOLOGICAL

ABATEMENT (GHAD)
$13,622 $0 $0 $0 $13,622
Total Capital
Project Funds
$27,742,395 $3,825,000 $4,850,000 $3,834,493 $32,582,902 Debt Service
Funds
301 SPECIAL

ASSESSMENT DISTRICT

DEBT SERVICE
$122 $0 $0 $0 $122
307 CHERRYWOOD
DEBT
$592,409 $0 $5,000 $435,000 $162,409
350 PUBLIC

FINANCING

AUTHORITY FUND
$416,099 $0 $3,173,000 $3,173,261 $415,838
Total Debt
Service Funds
$1,008,629 $0 $3,178,000 $3,608,261 $578,368
Enterprise
Funds
551 S/L

HOUSING FINANCE

CORPORATION FUND
$0 $0 $0 $0 $0
593 WATER

POLLUTION CONTROL

PLANT FUND
$49,695,762 $0 $18,133,000 $17,058,127 $50,770,635
594 ENVIRONMENTAL

SERVICES
$1,149,044 $0 $1,030,000 $973,182 $1,205,862
596 SHORELINE
ENTERPRISE FUNDGOLF COURSE OP($760,642) $0 $5,339,575 $5,702,315 ($1,123,382) City of San Leandro | Proposed Biennial Budget FY24-25 Page 123 Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net
Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
597 SHORELINE

ENTERPRISE FUND
$2,798,656 $0 $822,000 $1,149,189 $2,471,466
598 STORM

WATER FUND
($1,951,395) $0 $1,073,000 $1,695,030 ($2,573,425)
Total
Enterprise Funds
$50,931,425 $0 $26,397,575 $26,577,843 $50,751,156
Internal Service
Funds
687 FACILITIES
MAINTENANCE FUND $205,605 $0 $4,413,120 $4,315,045 $303,679 688 INFORMATION
TECHNOLOGY FUND $1,248,164 $1,000,000 $8,410,181 $6,909,871 $3,748,475 689 SELF
INSURANCE FUND $2,765,285 $0 $4,883,830 $7,839,884 ($190,767) 690 EQUIPMENT REPAIR
& MAINTENANCE FUND $9,914,534 $0 $2,342,768 $6,382,221 $6,831,082 Total Internal
Service Funds $14,133,590 $1,000,000 $20,049,901 $24,491,021 $10,692,470 Pension Trust
Funds
110 PENSION
TRUST $5,641,874 $0 $0 $1,912,000 $5,641,874
Private Purpose
Trust Funds
970 SUCCESSOR

AGENCY TO THE
REDEVELOPMENT AGENCY $4,493,579 $0 $0 $0 $4,493,579
971 REDEVELOPMENT

RETIREMENT
OBLIGATION FUND ($24,331,153) $0 $6,328,805 $6,306,858 ($24,309,207) 981 SUCCESSOR
AGENCY-PLAZA $0 $0 $0 $0 $0
982 SUCCESSOR
AGENCY-JPA ($8,092,077) $0 $0 $0 ($8,092,077)
Total Private
Purpose Trust Funds ($27,929,652) $0 $6,328,805 $6,306,859 ($27,907,705) TOTAL $163,684,567 $0 $219,050,857 $221,581,812 $164,021,611 City of San Leandro | Proposed Biennial Budget FY24-25 Page 124 All Funds Budget Summary 2024-2025
Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
General
Fund 010 General Fund $65,476,930 ($5,887,544) $140,939,935 $146,821,723 $59,595,141 Special
Revenue Fund
120 STREET/TRAFFIC

IMPROVEMENTS
(DFSI) FUND
$1,745,642 $200,000 $116,101 $1,829,541
122 PARK DEVELOPMENT

FEE FUND
$2,314,341 $200,000 $25,066 $2,489,275
123 UNDERGROUND

UTILITIES
$3,233,889 $135,000 $0 $3,368,889
125 UNDERGROUND

UTILITIES
$0 $0 $0 $0
132 PARKING
FUND
$860,403 $376,718 $1,327,606 $950,192 $1,237,816
140 GAS TAX
FUND
$1,268,600 $635,826 $3,208,609 $2,452,649 $2,024,559
141 MEASURE
BB
$4,415,984 $2,251,000 $3,600,000 $3,066,984
142 GAS TAX
FUND (SECTION 2103)
$1,566,053 $937,000 $28,892 $2,474,161
143 VEHICLE

REGISTRATION FEES
(STREETS/ ROAD)
$1,204,767 $10,000 $200,000 $1,014,767
144 MEASURE

B/ACTIA FUND
$3,896,982 $3,330,000 $56,652 $7,170,330
145 TRAFFIC

CONGESTION RELIEF
FUND
$0 $0 $0 $0
146 ASSET

SEIZURE FUND
$733,894.51 $15,000.00 $0.00 $748,894.51
147 HERON

BAY FUND
($25,481) $507,220 $536,432 ($54,694)
148 CHERRYWOOD

MAINTENANCE

DISTRICT FUND
$515,561 $7,000 $0 $522,561
149 PROPOSITION
1B-LOCAL

STREETS & ROADS
$13,846 $0 $0 $13,846
150 SPECIAL

GRANTS FUND
$784,002 $759,438 $1,018,018 $525,422
151 SB1 $0 $0 $0 $0
152 $4,868,786 $2,245,883 $2,399,273 $4,715,396
153 MEASURE BB -

BIKE AND PED
$355,122 $550,000 $550,000 $355,122
154 MEASURE BB -

PARATRANSIT
$1,134,532 $751,510 $570,915 $1,315,127
155 MEASURE BB -
OTHER
($6,862,644) $0 $0 ($6,862,644)
156 MEASURE B -

BIKE AND PED
$0 $0 $0 $0
157 MEASURE B -

PARATRANSIT
$110,801 $0 $426,064 ($315,262)
158 MEASURE B -
OTHER
$357,971 $0.00 $0.00 $357,971
City of San Leandro | Proposed Biennial Budget FY24-25 Page 125 Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
165 COMMUNITY

DEVELOPMENT BLOCK

GRANT FUND
($109,886) $808,949 $933,729 ($234,667)
166 HOME FUND $1,056,445 $13,670 $16,572 $1,053,542
167 HOUSING

IN-LIEU FUND
$258,991 $0 $0 $258,991
168 AFFORDABLE

HOUSING

ASSETS FUND
$1,306,163 $150,000 $3,500 $1,452,663
170 BUSINESS

IMPROVENT

DISTRICT FUND
$535,346 $50,000 $559,532 $559,532 $535,346
180 PUBLIC

EDUCATION
& GOV'T (PEG)
$665,496 $0 $150,000 $150,000 $665,496
190 AMERICAN

RESCUE PLAN
ACT
$0 $0 $0 $0 $0
Total Special
Revenue Funds $26,205,616 $1,062,544 $18,117,417 $14,593,590 $29,729,443 Capital Project
Funds
210 CAPITAL

IMPROVEMENT

PROJECTS FUND
$32,071,406 $3,825,000 $4,850,000 $3,923,064 $32,998,341 230 CAPITAL

IMPROVEMENTS

PROJECT

MULTI-FUND
$0 $0 $0 $0
240 CHERRYWOOD

IMPROVEMENTS
$497,874 $0 $0 $497,874
241 SL

HILLSIDE GEOLOGICAL

ABATEMENT (GHAD)
$13,622 $0 $0 $13,622
Total Capital
Project Funds
$32,582,903 $3,825,000 $4,850,000 $3,923,064 $33,509,838 Debt Service
Funds
301 SPECIAL

ASSESSMENT DISTRICT

DEBT SERVICE
$121 $0 $0 $121
307 CHERRYWOOD
DEBT
$162,409 $5,000 $435,137 ($267,728)
350 PUBLIC

FINANCING

AUTHORITY FUND
$415,837 $3,170,000 $3,169,692 $416,145
Total Debt
Service Funds
$578,368 $0 $3,175,000 $3,604,830 $148,538
Enterprise Funds
551 S/L

HOUSING FINANCE

CORPORATION FUND
$0 $0 $0 $0
593 WATER

POLLUTION CONTROL

PLANT FUND
$50,770,635 $19,128,000 $17,811,276 $52,087,358
594 ENVIRONMENTAL

SERVICES
$1,205,862 $1,043,000 $1,076,336 $1,172,525
596 SHORELINE
ENTERPRISE FUNDGOLF COURSE OP
($1,123,381.) $5,429,959 $5,350,691 ($1,044,114)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 126 Type
of
Fund
Name
of
Fund
Beginning
Balance
at 07/01/2023
Net Transfers
2023-2024
Estimated
Revenue
2023-2024
Estimated
Expenditures
2024-2025
Estimated Ending
Fund Balance
at 06/30/2024
597 SHORELINE

ENTERPRISE FUND
$2,471,466 $522,000 $1,043,488 $1,949,977
598 STORM

WATER FUND
($2,573,425) $1,073,000 $1,555,328 ($3,055,753)
Total
Enterprise Funds $50,751,156 $0 $27,195,959 $26,837,122 $51,109,994 Internal Service
Funds
687 FACILITIES

MAINTENANCE FUND
$303,679 $4,577,544 $4,477,670 $403,553
688 INFORMATION

TECHNOLOGY FUND
$3,748,475 $1,000,000 $8,429,236 $7,775,288 $4,402,423
689 SELF

INSURANCE FUND
($190,767) $5,056,622 $8,125,846 ($3,259,991)
690 EQUIPMENT REPAIR
& MAINTENANCE FUND
$6,831,082 $2,374,293 $4,309,440 $4,895,935
Total Internal
Service Funds $10,692,470 $1,000,000 $20,437,697 $24,688,246 $6,441,920 Pension Trust Funds
110 PENSION
TRUST $5,641,874 $0 $0 $0 $5,641,873
Private Purpose
Trust Funds
970 SUCCESSOR

AGENCY TO THE

REDEVELOPMENT
AGENCY
$4,493,579 $0 $0 $4,493,579
971 REDEVELOPMENT

RETIREMENT

OBLIGATION FUND
($24,309,207) $6,375,000 $3,330,910 ($21,265,117)
981 SUCCESSOR

AGENCY-PLAZA
$0 $0 $0 $0
982 SUCCESSOR

AGENCY-JPA
($8,092,077) $0 $0 ($8,092,077)
Total Private
Purpose Trust Funds $27,907,705 $0 $6,375,000 $3,330,911 ($24,863,616) TOTAL $164,021,612 $0 $221,091,008 $223,799,486 $161,313,133 City of San Leandro | Proposed Biennial Budget FY24-25 Page 127 General Fund
The General Fund is the general operating fund of the City and accounts for all unrestricted financial resources except those required to be accounted for in another fund. City services supported by the General Fund include Public Safety (police and fire), Library, Recreation and Human Services, Community Development, Engineering and Transportation, Public Works, and General Government activities.

Summary
The City of San Leandro is projecting $138.00M of revenue in FY2024, which represents an 8% increase over the prior year.

Budgeted expenditures are projected to increase by 6% or $8.44M to $144.26 in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$50M
$100M
$150M
$200M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 128 Revenues by Source
Projected 2024 Revenues by Source
SALES AND OTHER TAXES (64.5%)
PROPERTY TAXES (21%)
LICENSES & PERMITS (7.8%)
INTERDEPARTMENTAL REVENUES (2%)

REVENUE FROM USE OF MONEY
& PROPERTY (1.9%)

REVENUE FROM USE OF MONEY
CHARGES FOR CURRENT SERVICES (1.6%)
REVENUE FROM OTHER AGENCIES (0.6%)
Budgeted and Historical FY2024-25 Revenues by Source
Percentage

OTHER REVENUES

FINES, FORFEITURES & PENALTIES

REVENUE FROM OTHER AGENCIES

CHARGES FOR CURRENT SERVICES

REVENUE FROM USE OF MONEY & PROPERTY

INTERDEPARTMENTAL REVENUES

LICENSES & PERMITS

PROPERTY TAXES

SALES AND OTHER TAXES
FY2021FY2022FY2023FY2024FY2025
-20%
0%
20%
40%
60%
80%
100%
Revenue Source
PROPERTY TAXES $26,664,153 $27,772,678 $27,876,400 $28,959,000 $29,807,000 SALES AND OTHER TAXES $80,613,992 $92,192,783 $87,048,558 $88,947,020 $90,930,220 LICENSES & PERMITS $9,448,804 $10,165,546 $9,707,503 $10,741,000 $10,741,000 FINES, FORFEITURES & PENALTIES $1,229,094 $723,591 $622,500 $613,500 $613,500 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Proposed
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 129

REVENUE FROM USE OF MONEY &
PROPERTY $1,441,002 -$1,280,869 $2,564,266 $2,585,600 $2,628,800 REVENUE FROM OTHER AGENCIES $2,356,439 $1,337,470 $805,000 $830,000 $830,000 CHARGES FOR CURRENT SERVICES $1,293,522 $1,897,835 $2,590,483 $2,223,500 $2,394,100 OTHER REVENUES $1,882,978 $644,556 $312,000 $300,400 $202,500 INTERDEPARTMENTAL REVENUES $6,918,891 $2,000,000 $2,000,000 $2,792,815 $2,792,815 Total Revenue Source: $131,848,874 $135,453,589 $133,526,710 $137,992,835 $140,939,935 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Proposed
FY2025
Proposed
Expenditures by Function
Budgeted Expenditures by Function
PUBLIC SAFETY (51.7%)
GENERAL GOVERNMENT (15.6%)
RECREATION AND CULTURE (14.2%)
COMMUNITY DEVELOPMENT (11.5%)
TRANSFERS (4.1%)
TRANSPORTATION (2.9%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 130 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

TRANSPORTATION TRANSFERS COMMUNITY DEVELOPMENT

GENERAL GOVERNMENT RECREATION AND CULTURE PUBLIC SAFETY FY2021FY2022FY2023FY2024FY2025
0 25
50 75
100
125
150
175
Expenditures
GENERAL GOVERNMENT $18,389,223 $24,572,204 $23,620,031 $22,427,743 $20,280,704 Salaries and Benefits $7,550,911 $8,242,741 $5,789,613 $9,511,297 $9,940,035 Services $6,515,091 $11,684,131 $12,199,422 $7,261,684 $7,474,789 Supplies $53,690 $120,515 $146,529 $177,800 $115,400
Fixed Assets and Equipment $1,394 $8,603 $9,096 $504,025 $163,700 Other $4,268,137 $4,516,213 $5,475,370 $4,972,937 $2,586,780 PUBLIC SAFETY $65,236,500 $64,066,361 $72,986,360 $74,138,101 $78,255,234 Salaries and Benefits $32,276,612 $29,894,183 $37,102,789 $34,166,481 $36,486,949 Services $26,802,285 $27,909,105 $29,232,778 $33,433,884 $34,928,268 Supplies $680,718 $631,318 $604,523 $522,990 $531,613
Fixed Assets and Equipment $33,862 $238,318 $23,750 $159,000 $159,000 Other $5,443,022 $5,393,437 $6,022,520 $5,855,747 $6,149,404 TRANSPORTATION $3,363,074 $2,995,363 $4,087,314 $4,099,496 $4,330,320 Salaries and Benefits $1,321,389 $965,401 $1,138,808 $2,074,002 $2,245,598 Services $1,107,337 $910,339 $1,913,421 $1,442,000 $1,497,100 Supplies $138,949 $163,246 $111,238 $105,300 $105,300
Fixed Assets and Equipment $19,386 $84,234 $37,042 $79,000 $79,000 Other $776,014 $872,143 $886,805 $399,195 $403,322
COMMUNITY DEVELOPMENT $9,633,862 $11,272,280 $13,311,909 $16,418,851 $16,934,963 Salaries and Benefits $6,231,823 $7,735,613 $7,919,678 $10,035,686 $11,071,005 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 131 Services $2,155,484 $1,752,628 $3,400,542 $2,893,255 $2,791,998 Supplies $45,041 $63,211 $67,382 $68,322 $78,022
Fixed Assets and Equipment $14,556 $16,228 $74,753 $9,000 $0 Other $1,186,958 $1,704,600 $1,849,554 $3,412,588 $2,993,938 RECREATION AND CULTURE $12,511,690 $13,996,141 $24,398,778 $20,372,431 $21,085,036 Salaries and Benefits $6,568,517 $7,315,833 $8,789,637 $9,740,601 $10,943,681 Services $1,824,863 $1,823,771 $9,812,573 $5,258,653 $4,527,670 Supplies $576,868 $767,258 $1,088,056 $905,710 $964,842 Fixed Assets and Equipment $40,555 $93,663 $69,306 $25,857 $18,700 Other $3,500,887 $3,995,616 $4,639,206 $4,441,610 $4,630,143 TRANSFERS $3,510,000 $6,606,256 $22,559,349 $5,911,251 $5,887,544 Other $3,510,000 $6,606,256 $22,559,349 $5,911,251 $5,887,544 Total Expenditures: $112,644,348 $123,508,605 $160,963,741 $143,367,873 $146,773,801 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (45.7%)
Services (35.1%)
Other (17.4%)
Supplies (1.2%)
Fixed Assets and Equipment (0.5%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 132 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 25
50 75
100
125
150
175
Expense Objects
Salaries and Benefits
GENERAL GOVERNMENT $7,550,911 $8,242,741 $5,789,613 $9,511,297 $9,940,035 PUBLIC SAFETY $32,276,612 $29,894,183 $37,102,789 $34,166,481 $36,486,949 TRANSPORTATION $1,321,389 $965,401 $1,138,808 $2,074,002 $2,245,598 COMMUNITY DEVELOPMENT $6,231,823 $7,735,613 $7,919,678 $10,035,686 $11,071,005 RECREATION AND CULTURE $6,568,517 $7,315,833 $8,789,637 $9,740,601 $10,943,681 Total Salaries and Benefits: $53,949,252 $54,153,772 $60,740,525 $65,528,066 $70,687,267 Services
GENERAL GOVERNMENT $6,515,091 $11,684,131 $12,199,422 $7,261,684 $7,474,789 PUBLIC SAFETY $26,802,285 $27,909,105 $29,232,778 $33,433,884 $34,928,268 TRANSPORTATION $1,107,337 $910,339 $1,913,421 $1,442,000 $1,497,100 COMMUNITY DEVELOPMENT $2,155,484 $1,752,628 $3,400,542 $2,893,255 $2,791,998 RECREATION AND CULTURE $1,824,863 $1,823,771 $9,812,573 $5,258,653 $4,527,670 Total Services: $38,405,060 $44,079,974 $56,558,737 $50,289,475 $51,219,826 Supplies
GENERAL GOVERNMENT $53,690 $120,515 $146,529 $177,800 $115,400 PUBLIC SAFETY $680,718 $631,318 $604,523 $522,990 $531,613 TRANSPORTATION $138,949 $163,246 $111,238 $105,300 $105,300 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 133 COMMUNITY DEVELOPMENT $45,041 $63,211 $67,382 $68,322 $78,022 RECREATION AND CULTURE $576,868 $767,258 $1,088,056 $905,710 $964,842 Total Supplies: $1,495,265 $1,745,548 $2,017,729 $1,780,122 $1,795,177 Fixed Assets and Equipment
GENERAL GOVERNMENT $1,394 $8,603 $9,096 $504,025 $163,700 PUBLIC SAFETY $33,862 $238,318 $23,750 $159,000 $159,000 TRANSPORTATION $19,386 $84,234 $37,042 $79,000 $79,000
COMMUNITY DEVELOPMENT $14,556 $16,228 $74,753 $9,000 $0 RECREATION AND CULTURE $40,555 $93,663 $69,306 $25,857 $18,700 Total Fixed Assets and Equipment: $109,753 $441,046 $213,947 $776,882 $420,400 Other
GENERAL GOVERNMENT $4,268,137 $4,516,213 $5,475,370 $4,972,937 $2,586,780 PUBLIC SAFETY $5,443,022 $5,393,437 $6,022,520 $5,855,747 $6,149,404 TRANSPORTATION $776,014 $872,143 $886,805 $399,195 $403,322 COMMUNITY DEVELOPMENT $1,186,958 $1,704,600 $1,849,554 $3,412,588 $2,993,938 RECREATION AND CULTURE $3,500,887 $3,995,616 $4,639,206 $4,441,610 $4,630,143 TRANSFERS $3,510,000 $6,606,256 $22,559,349 $5,911,251 $5,887,544 Total Other: $18,685,018 $23,088,266 $41,432,804 $24,993,328 $22,651,131 Total Expense Objects: $112,644,348 $123,508,605 $160,963,741 $143,367,873 $146,773,801 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 134 Enterprise
Funds
Enterprise Funds include the:

Water Pollution Control Plant Fund
Environmental Services Fund
Shoreline Fund
Storm Water Utility Fund
Each is financed and operated in a manner similar to a private business enterprise.

The intent is that the costs of providing goods or services to the public on a continuing basis are to be financed or recovered primarily through user charges. The rate schedules for these services are established to ensure that revenues are adequate to meet all necessary expenditures. The following pages list the description and activities for each fund.

Summary
The City of San Leandro is projecting $21.06M of revenue in FY2024, which represents a 3.9% increase over the prior year.

Budgeted expenditures are projected to decrease by 46.7% or $18.37M to $20.98M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
$50M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 135 Revenue by Fund
2024 Revenue by Enterprise Fund

WATER POLLUTION CONTROL
PLANT FUND (86.1%)

WATER POLLUTION CONTROL
STORM WATER FUND (5.1%)
ENVIRONMENTAL SERVICES (4.9%)
SHORELINE ENTERPRISE FUND (3.9%)
Budgeted and Historical 2024 Revenue by Fund
Millions
Grey background indicates budgeted figures.

SHORELINE ENTERPRISE FUND ENVIRONMENTAL SERVICES

STORM WATER FUND WATER POLLUTION CONTROL PLANT FUND
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
City of San Leandro | Proposed Biennial Budget FY24-25 Page 136

WATER POLLUTION CONTROL PLANT
FUND $17,244,364 $15,583,538 $17,637,214 $18,133,000 $19,128,000 ENVIRONMENTAL SERVICES $1,045,774 $775,955 $716,800 $1,030,000 $1,043,000 SHORELINE ENTERPRISE FUND $1,115,824 $1,345,719 $853,150 $822,000 $522,000 STORM WATER FUND $1,071,874 $1,084,536 $1,062,000 $1,073,000 $1,073,000 Total: $20,477,836 $18,789,748 $20,269,164 $21,058,000 $21,766,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Revenues by Source
Projected 2024 Revenues by Source
CHARGES FOR CURRENT SERVICES (86.2%)

REVENUE FROM USE OF MONEY
& PROPERTY (5%)

REVENUE FROM USE OF MONEY
LICENSES & PERMITS (4.9%)
OTHER REVENUES (2%)
REVENUE FROM OTHER AGENCIES (1.8%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 137 Budgeted and Historical 2023 Revenues by Source
Millions
Grey background indicates budgeted figures.

SALES AND OTHER TAXES INTERDEPARTMENTAL REVENUES

REVENUE FROM OTHER AGENCIES OTHER REVENUES

REVENUE FROM USE OF MONEY & PROPERTY LICENSES & PERMITS

CHARGES FOR CURRENT SERVICES
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
Revenue Source
SALES AND OTHER TAXES $441,445 $602,208 $500,000 $0 $0
LICENSES & PERMITS $1,988,983 $484,626 $715,800 $1,037,000 $1,058,000

REVENUE FROM USE OF MONEY &
PROPERTY $403,949 -$79,332 $714,602 $1,060,000 $910,000 REVENUE FROM OTHER AGENCIES $1,037,355 $423,114 $231,000 $383,000 $233,000 CHARGES FOR CURRENT SERVICES $16,015,374 $16,939,449 $17,075,900 $18,148,000 $19,135,000 OTHER REVENUES $457,948 $419,682 $1,031,862 $430,000 $430,000 INTERDEPARTMENTAL REVENUES $132,782 $0 $0 $0 $0
Total Revenue Source: $20,477,836 $18,789,748 $20,269,164 $21,058,000 $21,766,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 138 Expenditures by Fund
2023 Expenditures by Fund

WATER POLLUTION CONTROL
PLANT FUND (81.3%)

WATER POLLUTION CONTROL
STORM WATER FUND (8.1%)
SHORELINE ENTERPRISE FUND (5.5%)
ENVIRONMENTAL SERVICES (5.2%)
Budgeted and Historical Expenditures by Fund
Millions
Grey background indicates budgeted figures.

SHORELINE ENTERPRISE FUND ENVIRONMENTAL SERVICES

STORM WATER FUND WATER POLLUTION CONTROL PLANT FUND
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
City of San Leandro | Proposed Biennial Budget FY24-25 Page 139

WATER POLLUTION CONTROL PLANT
FUND $14,720,901 $11,456,337 $34,730,003 $17,058,127 $17,811,277 ENVIRONMENTAL SERVICES $807,630 $763,946 $1,144,401 $1,082,598 $1,188,569 SHORELINE ENTERPRISE FUND $1,463,054 $1,387,633 $1,913,327 $1,149,189 $1,043,488 STORM WATER FUND $1,551,667 $1,583,532 $1,566,095 $1,695,030 $1,555,329 Total: $18,543,252 $15,191,448 $39,353,826 $20,984,945 $21,598,662 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Function
Budgeted Expenditures by Function
ENTERPRISE OPERATIONS (94.8%)
COMMUNITY DEVELOPMENT (5.2%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 140 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

TRANSFERS COMMUNITY DEVELOPMENT ENTERPRISE OPERATIONS
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Expenditures
COMMUNITY DEVELOPMENT $807,630 $763,946 $1,144,401 $1,082,598 $1,188,569 ENTERPRISE OPERATIONS $17,602,840 $14,427,502 $38,209,425 $19,902,347 $20,410,093 TRANSFERS $132,782 $0 $0
Total Expenditures: $18,543,252 $15,191,448 $39,353,826 $20,984,945 $21,598,662 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 141 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (38%)
Other (32%)
Services (23.2%)
Supplies (6.5%)
Fixed Assets and Equipment (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 142 Expense Objects
Salaries and Benefits $8,855,208 $5,590,571 $8,064,960 $7,967,414 $8,686,752 Services $2,288,516 $2,701,837 $23,100,137 $4,876,453 $4,523,405 Supplies $594,327 $726,156 $1,006,135 $1,367,800 $1,426,410 Fixed Assets and Equipment $1,860,031 $1,934,275 $175,808 $49,800 $118,900 Other $4,945,169 $4,238,609 $7,006,785 $6,723,477 $6,843,195 Total Expense Objects: $18,543,252 $15,191,448 $39,353,826 $20,984,945 $21,598,662 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 143 Water
Pollution
Control Plant
Fund
Fund 593 - The Water Pollution Control Plant (WPCP) Enterprise Fund provides the funding for the regulation, collection, treatment and disposal of wastewater from all residential and commercial sources. This includes operation and maintenance of the Water Pollution Control Plant, 125 miles of sanitary sewer pipelines, 15 remote sewage pump stations and the inspection and maintenance of the City’s storm water collection system.

Summary
The City of San Leandro is projecting $18.13M of revenue in FY2024, which represents a 2.8% increase over the prior year.

Budgeted expenditures are projected to decrease by 50.9% or $17.67M to $17.06M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 144 Revenues by Source
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

REVENUE FROM OTHER AGENCIES LICENSES & PERMITS

REVENUE FROM USE OF MONEY & PROPERTY OTHER REVENUES

CHARGES FOR CURRENT SERVICES
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
Revenue Source

LICENSES & PERMITS
SEWER CONNECTION FEES 593-
3310 $1,615,034 $59,662 $250,000 $265,000 $273,000
Total LICENSES & PERMITS: $1,615,034 $59,662 $250,000 $265,000 $273,000

REVENUE FROM USE OF MONEY &

PROPERTY
INTEREST INCOME 593-
3501 $437,504 $395,180 $350,000 $375,000 $375,000
INTEREST INCOME - LOANS 593-
3504 $67,217 $51,150 $34,602 $0 $0
FINANCE CHARGES 593-
3505 $18,829 $6,358 $0 $0 $0

UNREALIZED GAIN/LOSS ON

INVESTMENTS
593-
3510 -$377,011 -$954,876 $0 $0 $0
Total REVENUE FROM USE OF MONEY &
PROPERTY: $146,538 -$502,188 $384,602 $375,000 $375,000

REVENUE FROM OTHER AGENCIES
Name Account
ID
FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 145 OTHER GRANTS 593-
3643 $277,157 $66,721 $0 $0 $0
CEC SOLAR GRANT 593-
3657 $410,394 $0 $0 $0 $0
Total REVENUE FROM OTHER AGENCIES: $687,551 $66,721 $0 $0 $0

CHARGES FOR CURRENT SERVICES
SAMPLING SERVICE CHARGES 593-
3738 $0 $224,822 $254,000 $267,000 $280,000
WPCP - GREASE PROCESSING 593-
3742 $500,000 $500,000 $500,000
RESIDENTIAL SEWER SERV 593-
3744 $7,636,322 $8,630,496 $8,900,000 $9,523,000 $10,094,000 COMMERCIAL SEWER SERV 593-
3746 $2,276,708 $2,472,197 $2,900,000 $3,103,000 $3,289,000 INDUSTRIAL SEWER SERVICE 593-
3747 $4,362,969 $4,071,459 $3,300,000 $3,531,000 $3,743,000 RECLAIMED WATER/EBMUD 593-
3749 $90,511 $91,478 $34,800 $35,000 $35,000
PRETREATMENT LAB/PERMIT FEES 593-
3768 $0 $84,548 $99,000 $104,000 $109,000
Total CHARGES FOR CURRENT
SERVICES: $14,366,510 $15,575,000 $15,987,800 $17,063,000 $18,050,000

OTHER REVENUES
SALE OF EQUIPMENT 593-
3802 $0 $5,825 $0 $0 $0
MISCELLANEOUS REVENUE 593-
3805 $2,776 $1,632 $80,000 $0 $0
REIMBURSEMENTS 593-
3808 $425,954 $376,886 $430,000 $430,000 $430,000
LOAN REPAYMENT - PRINCIPAL 593-
3819 $504,812 $0 $0
Total OTHER REVENUES: $428,730 $384,343 $1,014,812 $430,000 $430,000 Total Revenue Source: $17,244,364 $15,583,538 $17,637,214 $18,133,000 $19,128,000 Name Account
ID
FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 146 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (37.1%)
Other (33.5%)
Services (21.7%)
Supplies (7.5%)
Fixed Assets and Equipment (0.2%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 City of San Leandro | Proposed Biennial Budget FY24-25 Page 147 Expense Objects
Salaries and Benefits $7,068,137 $3,779,567 $6,303,753 $6,322,262 $6,896,424 Services $1,685,027 $2,164,345 $21,904,084 $3,707,625 $3,709,215 Supplies $533,879 $632,559 $923,758 $1,279,600 $1,337,810 Fixed Assets and Equipment $1,743,986 $1,818,092 $139,627 $41,300 $110,400 Other $3,689,872 $3,061,774 $5,458,782 $5,707,339 $5,757,428 Total Expense Objects: $14,720,901 $11,456,337 $34,730,003 $17,058,127 $17,811,277 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 148 Environmental
Services Fund
Fund 594 - The Environmental Services Enterprise Fund provides the funding for the Certified Unified Program Agency (CUPA) and Wastewater Pretreatment operations.

This fund also provides funding for oversight of the City’s refuse, recycling and organics collection contract, to ensure compliance with State and local waste diversion mandates.

Summary
The City of San Leandro is projecting $1.03M of revenue in FY2024, which represents a 43.7% increase over the prior year.

Budgeted expenditures are projected to decrease by 5.4% or $61.8K to $1.08M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$250K
$500K
$750K
$1M
$1.25M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 149 Revenues by Source
Projected 2024 Revenues by Source
LICENSES & PERMITS (75%)
REVENUE FROM OTHER AGENCIES (22.6%)

REVENUE FROM USE OF MONEY
& PROPERTY (2.4%)

REVENUE FROM USE OF MONEY
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

CHARGES FOR CURRENT SERVICES OTHER REVENUES

INTERDEPARTMENTAL REVENUES REVENUE FROM USE OF MONEY & PROPERTY

REVENUE FROM OTHER AGENCIES LICENSES & PERMITS
FY2021FY2022FY2023FY2024FY2025
0 1

0.25 0.5

0.75 1.25
City of San Leandro | Proposed Biennial Budget FY24-25 Page 150 Revenue Source
LICENSES & PERMITS $373,949 $424,964 $450,800 $772,000 $785,000

REVENUE FROM USE OF MONEY &
PROPERTY $5,123 -$37,508 $20,000 $25,000 $25,000
REVENUE FROM OTHER AGENCIES $250,199 $356,393 $231,000 $233,000 $233,000 CHARGES FOR CURRENT SERVICES $259,199 $0 $0 $0 $0
OTHER REVENUES $24,523 $32,107 $15,000 $0 $0
INTERDEPARTMENTAL REVENUES $132,782 $0 $0 $0 $0
Total Revenue Source: $1,045,774 $775,955 $716,800 $1,030,000 $1,043,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (54.9%)
Other (26%)
Services (14.4%)
Supplies (4.7%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 151 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 1

0.25 0.5

0.75 1.25
Expense Objects
Salaries and Benefits $464,376 $534,086 $571,141 $594,765 $648,132 Services $78,094 $74,495 $360,076 $155,658 $151,470
Supplies $28,820 $39,932 $54,095 $50,900 $51,300
Fixed Assets and Equipment $0 $0 $14,000 $0 $0
Other $236,340 $115,432 $145,090 $281,275 $337,667
Total Expense Objects: $807,630 $763,946 $1,144,401 $1,082,598 $1,188,569 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 152 Shoreline
Enterprise
Fund
Fund The Shoreline Enterprise Fund provides the funding for the day-to-day operation and maintenance of the infrastructure in the San Leandro Recreational Shoreline Area.

Summary
The City of San Leandro is projecting $822K of revenue in FY2024, which represents a 3.7% decrease over the prior year.

Budgeted expenditures are projected to decrease by 39.9% or $764.14K to $1.15M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
$2.5M
Revenues by Source
Projected 2024 Revenues by Source

REVENUE FROM USE OF MONEY
& PROPERTY (80.3%)

REVENUE FROM USE OF MONEY
REVENUE FROM OTHER AGENCIES (18.2%)
CHARGES FOR CURRENT SERVICES (1.5%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 153 Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

SALES AND OTHER TAXES LICENSES & PERMITS

REVENUE FROM OTHER AGENCIES OTHER REVENUES

CHARGES FOR CURRENT SERVICES REVENUE FROM USE OF MONEY & PROPERTY FY2021FY2022FY2023FY2024FY2025
0 0.25

0.5 0.75
1 1.25

1.5 Revenue Source
SALES AND OTHER TAXES $441,445 $602,208 $500,000 $0 $0
LICENSES & PERMITS $0 $0 $15,000 $0 $0

REVENUE FROM USE OF MONEY &
PROPERTY $252,288 $460,365 $310,000 $660,000 $510,000
REVENUE FROM OTHER AGENCIES $99,605 $0 $0 $150,000 $0
CHARGES FOR CURRENT SERVICES $321,226 $283,319 $28,100 $12,000 $12,000 OTHER REVENUES $1,260 -$173 $50 $0 $0
Total Revenue Source: $1,115,824 $1,345,719 $853,150 $822,000 $522,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 154 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (36.7%)
Services (34.6%)
Other (27.9%)
Supplies (0.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 0.5
1 1.5
2 2.5
City of San Leandro | Proposed Biennial Budget FY24-25 Page 155 Expense Objects
Salaries and Benefits $508,049 $469,676 $502,118 $421,301 $464,799 Services $219,348 $201,097 $490,786 $397,800 $239,700
Supplies $12,006 $42,558 $16,121 $10,000 $10,000
Fixed Assets and Equipment $114,910 $110,729 $0 $0 $0
Other $608,743 $563,573 $904,302 $320,088 $328,990
Total Expense Objects: $1,463,054 $1,387,633 $1,913,327 $1,149,189 $1,043,488 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 156 Monarch Golf
Fund
Fund 596 - Shoreline Golf Course Operations Fund is responsible for the operations and maintenance of the Golf Course located within Shoreline Park.  Previously, the operations of the golf course were included in Fund 597 (Shoreline Enterprise Fund).

Summary
The City of San Leandro is projecting $5.34M of revenue in FY2024, which represents a 8.1% increase over the prior year.

Budgeted expenditures are projected to increase by 1.3% or $74.43K to $5.7M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 157 Revenues by Source
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

REVENUE FROM USE OF MONEY & PROPERTY OTHER REVENUES CHARGES FOR CURRENT SERVICES FY2021
FY2022FY2023
FY2024
FY2025
0 1
2 3
4 5
6 7
Revenue Source

REVENUE FROM USE OF MONEY &
PROPERTY $64,602 $13,177 $57,183 $0 $0
CHARGES FOR CURRENT SERVICES $5,993,463 $5,386,940 $0 $5,333,675 $5,424,059 OTHER REVENUES $55,384 $24,625 $4,881,200 $5,900 $5,900 Total Revenue Source: $6,113,449 $5,424,742 $4,938,383 $5,339,575 $5,429,959 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 158 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (95.9%)
Other (1.7%)
Fixed Assets and Equipment (1.3%)
Salaries and Benefits (0.9%)
Supplies (0.07%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Salaries and Benefits Fixed Assets and Equipment Other Services FY2021FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
6 City of San Leandro | Proposed Biennial Budget FY24-25 Page 159 Expense Objects
Salaries and Benefits $370 $81,495 $72,081 $53,834 $57,794 Services $3,919,649 $3,861,012 $3,484,382 $5,471,170 $5,115,587 Supplies $3,629 $3,545 $2,018,926 $4,000 $4,000
Fixed Assets and Equipment $6,467 $3,498 $0 $75,000 $75,000 Other $0 $52,500 $52,500 $98,311 $98,311
Total Expense Objects: $3,930,116 $4,002,050 $5,627,889 $5,702,315 $5,350,692 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 160 Storm Water
Fund
The Storm Water Enterprise Fund provides the funding for the maintenance and improvement of the City’s storm water drainage system to comply with State and Federal mandates that require cities and storm water agencies to reduce pollutants in storm water runoff. Operations in this fund include street debris removal, street sweeping, and graffiti abatement. Revenue to this fund is from the collection of fees charged to every owner of real property in the City of San Leandro and is collected through property taxes.

Summary
The City of San Leandro is projecting $1.07M of revenue in FY2024, which represents a 1% increase over the prior year.

Budgeted expenditures are projected to increase by 8.2% or $128.94K to $1.7M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$500K
$1M
$1.5M
$2M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 161 Revenues by Source
Revenue Source
CHARGES FOR CURRENT SERVICES $1,068,439 $1,081,131 $1,060,000 $1,073,000 $1,073,000 OTHER REVENUES $3,435 $3,405 $2,000 $0 $0
Total Revenue Source: $1,071,874 $1,084,536 $1,062,000 $1,073,000 $1,073,000 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (37.1%)
Services (36.3%)
Other (24.5%)
Supplies (1.6%)
Fixed Assets and Equipment (0.5%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 162 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 0.25

0.5 0.75
1 1.25

1.5 1.75
2 City of San Leandro | Proposed Biennial Budget FY24-25 Page 163 Expense Objects
Salaries and Benefits $814,646 $807,242 $687,949 $629,086 $677,398 Services $306,048 $261,899 $345,192 $615,370 $423,020
Supplies $19,622 $11,107 $12,162 $27,300 $27,300
Fixed Assets and Equipment $1,136 $5,454 $22,181 $8,500 $8,500 Other $410,214 $497,830 $498,611 $414,774 $419,111
Total Expense Objects: $1,551,667 $1,583,532 $1,566,095 $1,695,030 $1,555,329 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 164 Internal
Service
Funds
Internal Service Funds are used to finance and account for special activities and services performed by a designated department for other departments in the City on a cost reimbursement basis. The City’s four Internal Service Funds are include the following:

Building Maintenance Fund
Information Technology Fund
Self Insurance Fund
Equipment Maintenance Fund
Summary
The City of San Leandro is projecting $20.05M of revenue in FY2024, which represents a 8.7% decrease over the prior year.

Budgeted expenditures are projected to decrease by 8.8% or $2.37M to $24.49M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 165 Revenue by Fund
2024 Revenue by Fund
INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY FUND (41.9%) FUND (41.9%) SELF INSURANCE FUND (24.4%)
FACILITIES MAINTENANCE FUND (22%)

EQUIPMENT REPAIR &
MAINTENANCE FUND (11.7%)

EQUIPMENT REPAIR &
Budgeted and Historical 2024 Revenue by Fund
Millions
Grey background indicates budgeted figures.

EQUIPMENT REPAIR & MAINTENANCE FUND FACILITIES MAINTENANCE FUND

SELF INSURANCE FUND INFORMATION TECHNOLOGY FUND
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
City of San Leandro | Proposed Biennial Budget FY24-25 Page 166 FACILITIES MAINTENANCE FUND $3,263,048 $3,524,139 $4,194,216 $4,413,120 $4,577,544 INFORMATION TECHNOLOGY FUND $4,268,471 $4,450,115 $7,802,495 $8,410,182 $8,429,237 SELF INSURANCE FUND $6,360,098 $5,793,433 $6,111,143 $4,883,830 $5,056,622

EQUIPMENT REPAIR & MAINTENANCE
FUND $3,453,147 $4,041,460 $3,855,310 $2,342,769 $2,374,293 Total: $17,344,763 $17,809,148 $21,963,165 $20,049,901 $20,437,697 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Fund
2024 Expenditures by Fund
SELF INSURANCE FUND (32%)
INFORMATION TECHNOLOGY INFORMATION TECHNOLOGY FUND (28.2%) FUND (28.2%)

EQUIPMENT REPAIR &
MAINTENANCE FUND (22.2%)

EQUIPMENT REPAIR &
FACILITIES MAINTENANCE FUND (17.6%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 167 Budgeted and Historical 2024 Expenditures by Fund
Millions
Grey background indicates budgeted figures.

EQUIPMENT REPAIR & MAINTENANCE FUND FACILITIES MAINTENANCE FUND

INFORMATION TECHNOLOGY FUND SELF INSURANCE FUND
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
30 FACILITIES MAINTENANCE FUND $3,925,723 $4,290,992 $4,198,381 $4,315,046 $4,477,670 INFORMATION TECHNOLOGY FUND $4,173,445 $4,585,724 $10,406,533 $6,909,871 $7,775,289 SELF INSURANCE FUND $5,112,035 $6,809,040 $8,255,110 $7,839,884 $8,125,846

EQUIPMENT REPAIR & MAINTENANCE
FUND $2,997,144 $3,337,338 $3,998,648 $5,426,221 $4,309,441 Total: $16,208,347 $19,023,093 $26,858,672 $24,491,022 $24,688,246 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 168 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (51.6%)
Salaries and Benefits (24.1%)
Fixed Assets and Equipment (13.6%)
Other (6.7%)
Supplies (4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Other Fixed Assets and Equipment Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
30 City of San Leandro | Proposed Biennial Budget FY24-25 Page 169 Expense Objects
Salaries and Benefits $3,755,741 $4,153,497 $4,250,132 $5,905,541 $6,224,016 Services $8,925,577 $10,953,271 $17,246,260 $12,641,270 $13,676,104 Supplies $740,173 $961,090 $894,928 $991,725 $993,166
Fixed Assets and Equipment $1,435,677 $1,481,386 $2,947,679 $3,320,624 $2,142,787 Other $1,351,179 $1,473,850 $1,519,673 $1,631,861 $1,652,172 Total Expense Objects: $16,208,347 $19,023,093 $26,858,672 $24,491,022 $24,688,246 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 170 Building
Maintenance
Fund
The Building Maintenance Division of the Public Works Department is responsible for the overall care and maintenance of all City structures, including five fire stations, the Marina Community Center, the Senior Community Center, Civic Center, Casa Peralta/History Museum, Public Works Service Center, the Downtown Garage, Main Library and three outlying branch libraries, the Marina’s Harbor Master Office and outlying restrooms, the Water Pollution Control Plant, the Boys and Girls Club and pool, Farrelly Pool and the San Leandro Family Aquatics Center.

The Building Maintenance Division also provides routine general services to support City operations. These services include, but are not limited to: recurring and special event set-ups, opening and closing of City Hall, repair of smaller City buildings such as park restrooms, oversight of the City’s janitorial contract and other miscellaneous activities as required to support City departments.

Summary
The City of San Leandro is projecting $4.41M of revenue in FY2024, which represents a 5.2% increase over the prior year.

Budgeted expenditures are projected to increase by 2.8% or $116.66K to $4.32M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
$5M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 171 Expenditures by Division
FY24 Expenditures by Division

BUILDING
MAINTENANCE (Budgeted)
$3,777,104 (87.53%)

BUILDING
MAINTENANCE (Budgeted)

FACILITIES CAPITAL
IMPROVEMENTS (Budgeted)
$275,000 (6.37%)

FACILITIES CAPITAL
IMPROVEMENTS (Budgeted)
POOL MAINTENANCE (Budgeted)
$203,942 (4.73%)
POOL MAINTENANCE (Budgeted)

BUILDING

ENVIRONMENTAL
HEALTH (Budgeted)
$59,000 (1.37%)

BUILDING

ENVIRONMENTAL
HEALTH (Budgeted)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2021FY2022
FY2023
FY2024
FY2025
0 1
2 3
4 5
City of San Leandro | Proposed Biennial Budget FY24-25 Page 172 Expense Objects
Salaries and Benefits $1,198,816 $1,360,203 $1,303,670 $1,303,615 $1,403,464 Services $1,889,244 $1,943,261 $1,915,282 $2,206,420 $2,261,220 Supplies $189,827 $255,493 $242,460 $261,000 $261,000
Fixed Assets and Equipment $27,859 $60,961 $47,895 $20,000 $20,000 Other $619,977 $671,073 $689,074 $524,011 $531,986
Total Expense Objects: $3,925,723 $4,290,992 $4,198,381 $4,315,046 $4,477,670 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 173 Information
Technology
Fund
The Information Technology Division provides implementation and ongoing support for information management systems and services to all City departments. The division is responsible for technology innovation and design, coordination and maintenance of all information technology systems, including the network, servers, desktops, applications and telecommunications. Services also include employee technical training and development, graphic design and the implementation and maintenance of Geographic Information Systems (GIS).

The division is also responsible for providing central services such as photocopying and printing services, mail preparation and processing and internal delivery services to City departments.

Summary
The City of San Leandro is projecting $8.41M of revenue in FY2024, which represents a 7.8% increase over the prior year.

Budgeted expenditures are projected to decrease by 33.6% or $3.5M to $6.91M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
$12.5M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 174 Expenditures by Division
FY24 Expenditures by Division

TELEPHONE/COMPUTER
SERVICES (Budgeted)
$5,336,328 (77.23%)

TELEPHONE/COMPUTER
SERVICES (Budgeted)

FINANCIAL

SOFTWARE SYSTEM
INSTALLMENT 1 (Budgeted)
$1,185,988 (17.16%)

FINANCIAL

SOFTWARE SYSTEM
INSTALLMENT 1 (Budgeted)
CENTRAL SERVICES (Budgeted)
$387,555 (5.61%)
CENTRAL SERVICES (Budgeted)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 2
4 6
8 10
12 City of San Leandro | Proposed Biennial Budget FY24-25 Page 175 Expense Objects
Salaries and Benefits $1,722,060 $1,791,085 $1,957,673 $3,430,200 $3,561,759 Services $1,850,411 $2,199,164 $6,944,216 $2,755,436 $3,478,572 Supplies $39,764 $48,191 $60,913 $67,335 $68,776
Fixed Assets and Equipment $187,942 $136,378 $1,018,800 $60,500 $63,525 Other $373,268 $410,907 $424,931 $596,399 $602,657
Total Expense Objects: $4,173,445 $4,585,724 $10,406,533 $6,909,871 $7,775,289 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 176 Self
Insurance
Fund
The Self Insurance Fund is responsible for five major areas to protect the City’s risk exposure: Workers’ Compensation, Unemployment Insurance, General Liability, Insurance coverage, and Risk Management.

The Human Resources division is responsible for the administration of the Workers’ Compensation and Unemployment Insurance programs. The City of San Leandro is a member of Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX) and uses a Third Party Administrator (TPA) to adjudicate workers’ compensation claims. The self-insured retention is $250,000 per claim. These activities relate to the processing of employees’ industrial injury claims, payment to the State Employment Development Department for unemployment insurance benefits for eligible employees and for the development and implementation of an Injury and Illness Prevention Program (IIPP) required by Cal-OSHA.

The Finance Department is responsible for the administration of the General Liability program, Insurance coverage and review function, and Risk Management services.

The City of San Leandro is a member of the California Joint Powers Risk Management Authority (CJPRMA). The City maintains insurance through CJPRMA for General Liability coverage, Property, Boiler and Machinery, Pollution and Environmental liability, and Auto Coverage. The City’s Self Insured Retention (SIR) amount is $500,000 per claim with CJPRMA providing excess coverage up to $40 million.

The Self Insurance fund balance is established using the annual actuarial report for anticipated losses relating to workers’ compensation and general liability claims.

Summary
The City of San Leandro is projecting $4.88M of revenue in FY2024, which represents a 20.1% decrease over the prior year.

Budgeted expenditures are projected to decrease by 5% or $415.23K to $7.84M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 177 Expenditures by Division
FY24 Expenditures by Division

LIABILITY/FIRE
INSURANCE (Budgeted)
$4,167,241 (53.15%)

LIABILITY/FIRE
INSURANCE (Budgeted)

WORKERS'

COMPENSATION
INSURANCE (Budgeted)
$2,183,436 (27.85%)

WORKERS'

COMPENSATION
INSURANCE (Budgeted)
ADMINISTRATION (Budgeted)
$1,383,613 (17.65%)
ADMINISTRATION (Budgeted)

UNEMPLOYMENT
INSURANCE (Budgeted)
$105,594 (1.35%)

UNEMPLOYMENT
INSURANCE (Budgeted)
Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 2
4 6
8 10
City of San Leandro | Proposed Biennial Budget FY24-25 Page 178 Expense Objects
Salaries and Benefits $264,124 $324,494 $316,425 $514,131 $542,675 Services $4,756,778 $6,381,302 $7,832,840 $7,188,499 $7,445,399 Supplies $0 $899 $113 $1,215 $1,215
Fixed Assets and Equipment $0 $0 $3,130 $0 $0
Other $91,133 $102,345 $102,602 $136,039 $136,558
Total Expense Objects: $5,112,035 $6,809,040 $8,255,110 $7,839,884 $8,125,846 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 179 Equipment
Maintenance
Fund
The Equipment Maintenance Fund is responsible for the repair and replacement of the municipal fleet and equipment. The division ensures that vehicles and equipment operate efficiently to provide the maximum safety to both the operator and the public. The goal is to maintain the reliability of equipment, reduce the need to overhaul major components and manage the cost of operating the fleet Summary
The City of San Leandro is projecting $4.88M of revenue in FY2024, which represents a 20.1% decrease over the prior year.

Budgeted expenditures are projected to decrease by 5% or $415.23K to $7.84M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2.5M
$5M
$7.5M
$10M
Expenditures by Division
FY24 Expenditures by Division

VEHICLE PURCHASES
AND REPLACEMENTS (Budgeted)
$2,055,124 (37.87%)

VEHICLE PURCHASES
AND REPLACEMENTS (Budgeted)
CITY GARAGE (Budgeted)
$1,809,997 (33.36%)
CITY GARAGE (Budgeted)

POLICE VEHICLE
LEASING (Budgeted)
$1,561,100 (28.77%)

POLICE VEHICLE
LEASING (Budgeted)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 180 Expenditures by Expense Type
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 2
4 6
8 10
Expense Objects
Salaries and Benefits $264,124 $324,494 $316,425 $514,131 $542,675 Services $4,756,778 $6,381,302 $7,832,840 $7,188,499 $7,445,399 Supplies $0 $899 $113 $1,215 $1,215
Fixed Assets and Equipment $0 $0 $3,130 $0 $0
Other $91,133 $102,345 $102,602 $136,039 $136,558
Total Expense Objects: $5,112,035 $6,809,040 $8,255,110 $7,839,884 $8,125,846 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 181 Special
Revenue
Funds
The City’s Special Revenue Funds include the Development Fees for Street Improvement Fund (DFSI), Park Development Fees Fund, Underground Utility Fees Fund, Parking Fund, Gas Tax Fund, Measure F Fund (VRF), Measure B Fund, Measure BB Fund, Asset Seizure Fund, Heron Bay Landscape and Lighting Fund, Cherrywood Maintenance Fund, Proposition 1B Fund, Special Grants Fund, Community Development Block Grant (CDBG) Fund, HOME Fund, Housing In Lieu Fund, Affordable Housing Asset Fund, Business Improvement District Fund, and the Public Education and Government (PEG) Fund. Special Revenue Funds are used to account for revenue derived from specific taxes or other revenue sources that are restricted by law or administrative action to expenditures for specified purpose.

Special Revenue Funds include revenues that have either restrictions on their use or special reporting requirements, such as development impact fees for street improvements or parks, gas tax revenues from the state, and in-lieu fees for the City's low/moderate housing program.

Summary
The City of San Leandro is projecting $20.81M of revenue in FY2024, which represents a 47% decrease over the prior year.

Budgeted expenditures are projected to decrease by 87.4% or $71.49M to $10.27M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$25M
$50M
$75M
$100M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 182 Revenue by Fund
2024 Revenue by Fund
MEASURE B/ACTIA MEASURE B/ACTIA FUND (16%) FUND (16%)
GAS TAX FUND (15.3%)
SPECIAL GRANTS FUND (14.2%)
MEASURE BB (10.8%)
SB1 (10.8%)

COMMUNITY DEVELOPMENT
BLOCK GRANT FUND (6.6%)

COMMUNITY DEVELOPMENT
PARKING FUND (6.5%)
GAS TAX FUND (SECTION 2103) (4.5%)
MEASURE BB - PARATRANSIT (3.6%)

BUSINESS IMPROVEMENT
DISTRICT FUND (2.7%)

BUSINESS IMPROVEMENT
MEASURE BB - BIKE AND PED (2.6%)
HERON BAY FUND (2.3%)
PARK DEVELOPMENT FEE FUND (1%)
Budgeted and Historical 2024 Revenue by Fund
Millions
Grey background indicates budgeted figures.

PENSION TRUST PROPOSITION 1B-LOCAL STREETS & ROADS

MEASURE B - BIKE AND PED MEASURE BB - OTHER

MEASURE B - PARATRANSIT MEASURE B - OTHER

HOUSING IN-LIEU FUND AMERICAN RESCUE PLAN ACT

CHERRYWOOD MAINTENANCE DISTRICT FUND VEHICLE REGISTRATION FEES (STREETS/ ROAD

HOME FUND ASSET SEIZURE FUND
1/3
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
PENSION TRUST $0 -$843,796 $0 $0 $0
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 183 STREET/TRAFFIC IMPROVEMENTS (DFSI) FUND $52,285 -$19,774 $454,000 $200,000 $200,000 PARK DEVELOPMENT FEE FUND $176,532 $757,148 $1,023,000 $200,000 $200,000 UNDERGROUND UTILITIES $128,413 $1,483 $350,000 $135,000 $135,000 PARKING FUND $270,935 $849,469 $1,156,000 $1,345,188 $1,327,606 GAS TAX FUND $2,950,295 $5,590,329 $3,217,021 $3,188,173 $3,208,609 MEASURE BB $2,331,525 $2,174,477 $9,630,012 $2,251,000 $2,251,000 GAS TAX FUND (SECTION 2103) $599,925 $650,174 $537,000 $929,000 $937,000

VEHICLE REGISTRATION FEES (STREETS/
ROAD $493,610 $443,469 $447,500 $10,000 $10,000
MEASURE B/ACTIA FUND $2,045,341 $1,813,298 $2,065,000 $3,330,000 $3,330,000 ASSET SEIZURE FUND $1,400 -$15,210 $10,000 $15,000 $15,000 HERON BAY FUND $306,980 $303,344 $375,000 $468,653 $507,220

CHERRYWOOD MAINTENANCE DISTRICT
FUND $28,931 $17,683 $6,000 $7,000 $7,000
PROPOSITION 1B-LOCAL STREETS & ROADS $37 -$283 $200 $0 $0 SPECIAL GRANTS FUND $1,476,863 $1,456,604 $6,560,206 $2,950,589 $759,438 SB1 $0 $1,771,599 $1,442,034 $2,245,883 $2,245,883
MEASURE BB - BIKE AND PED $0 $362,939 $549,285 $550,000 $550,000 MEASURE BB - PARATRANSIT $0 $427,194 $614,294 $751,510 $751,510 MEASURE BB - OTHER $0 $2,968,240 $6,000,000 $0 $0
MEASURE B - BIKE AND PED $0 $265,018 $0 $0 $0
MEASURE B - PARATRANSIT $0 $301,444 $0 $0 $0
MEASURE B - OTHER $0 -$372 $0 $0 $0

COMMUNITY DEVELOPMENT BLOCK GRANT
FUND $1,966,735 $937,069 $400,000 $1,368,220 $808,949
HOME FUND $156,965 $143,358 $204,000 $13,670 $13,670
HOUSING IN-LIEU FUND $689 -$4,516 $3,000 $0 $0
AFFORDABLE HOUSING ASSETS FUND $528,112 $206,841 $195,000 $150,000 $150,000 BUSINESS IMPROVEMENT DISTRICT FUND $1,036,019 $767,240 $767,770 $554,126 $559,532 PUBLIC EDUCATION & GOV'T (PEG) $152,973 $145,494 $232,000 $150,000 $150,000 AMERICAN RESCUE PLAN ACT $0 $1,219,367 $3,049,984 $0 $0 Total: $14,704,565 $22,689,329 $39,288,305 $20,813,012 $18,117,417 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 184 Revenues by Source
Projected 2024 Revenues by Source
REVENUE FROM OTHER AGENCIES (78.9%)
INTERDEPARTMENTAL REVENUES (7.9%)
LICENSES & PERMITS (4.4%)
FINES, FORFEITURES & PENALTIES (3%)
SALES AND OTHER TAXES (2.9%)
OTHER REVENUES (1.4%)
Budgeted and Historical 2024 Revenues by Source
Millions
Grey background indicates budgeted figures.

CHARGES FOR CURRENT SERVICES OTHER REVENUES

FINES, FORFEITURES & PENALTIES SALES AND OTHER TAXES

LICENSES & PERMITS INTERDEPARTMENTAL REVENUES

REVENUE FROM USE OF MONEY & PROPERTY REVENUE FROM OTHER AGENCIES FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Revenue Source
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 185 SALES AND OTHER TAXES $494,301 $499,794 $595,000 $613,653 $652,220 LICENSES & PERMITS $613,312 $636,346 $1,270,240 $914,763 $920,888 FINES, FORFEITURES & PENALTIES $109,367 $86,175 $630,000 $630,000 $630,000

REVENUE FROM USE OF MONEY &
PROPERTY $660,514 -$1,172,825 $203,700 $179,000 $1,079,283 REVENUE FROM OTHER AGENCIES $12,244,991 $16,005,904 $34,008,539 $16,430,074 $13,372,482 CHARGES FOR CURRENT SERVICES $118,212 $64,077 $325,000 $100,000 $100,000 OTHER REVENUES $413,868 $1,581,433 $1,420,000 $300,000 $300,000 INTERDEPARTMENTAL REVENUES $50,000 $4,988,426 $835,826 $1,645,522 $1,062,544 Total Revenue Source: $14,704,565 $22,689,329 $39,288,305 $20,813,012 $18,117,417 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Fund
2024 Expenditures by Fund
GAS TAX FUND (22.6%)
SB1 (13.1%)
MEASURE BB (10.7%)
PARKING FUND (9.5%)
SPECIAL GRANTS FUND (9.2%)

COMMUNITY DEVELOPMENT
BLOCK GRANT FUND (8.9%)

COMMUNITY DEVELOPMENT
MEASURE BB - PARATRANSIT (5.5%)

BUSINESS IMPROVEMENT
DISTRICT FUND (5.4%)

BUSINESS IMPROVEMENT
HERON BAY FUND (5%)
MEASURE B - PARATRANSIT (4.1%)
MEASURE BB - BIKE AND PED (2.9%)
PUBLIC EDUCATION & GOV'T (PEG) (1.5%)
MEASURE B/ACTIA FUND (0.6%) MEASURE B/ACTIA FUND (0.6%) City of San Leandro | Proposed Biennial Budget FY24-25 Page 186 Budgeted and Historical 2024 Expenditures by Fund
Millions
Grey background indicates budgeted figures.

PENSION TRUST UNDERGROUND UTILITIES

ASSET SEIZURE FUND CHERRYWOOD MAINTENANCE DISTRICT FUND

MEASURE B - BIKE AND PED MEASURE BB - OTHER

MEASURE B - OTHER HOUSING IN-LIEU FUND

AMERICAN RESCUE PLAN ACT AFFORDABLE HOUSING ASSETS FUND

HOME FUND PARK DEVELOPMENT FEE FUND
1/3
FY2021FY2022FY2023FY2024FY2025
0 50
25 75
100
PENSION TRUST $0 $14,330 $0
STREET/TRAFFIC IMPROVEMENTS (DFSI) FUND $96,948 $310,742 $1,024,575 $16,101 $116,101 PARK DEVELOPMENT FEE FUND $17,950 $17,950 $4,393,786 $25,066 $25,066 UNDERGROUND UTILITIES $30,786 $23,975 $1,904,167 $0 $0
PARKING FUND $569,753 $691,374 $1,182,781 $979,904 $950,193 GAS TAX FUND $2,848,429 $2,242,971 $4,286,659 $2,325,173 $2,452,649 MEASURE BB $5,874,381 $788,247 $7,895,584 $1,100,000 $3,600,000 GAS TAX FUND (SECTION 2103) $20,720 $1,920,690 $20,690 $28,892 $28,892

VEHICLE REGISTRATION FEES (STREETS/
ROAD $28,700 $836,090 $2,309,881 $0 $200,000
MEASURE B/ACTIA FUND $1,371,444 $2,416,032 $5,584,921 $56,652 $56,652 ASSET SEIZURE FUND $310,767 $126,769 $948,877 $0 $0
HERON BAY FUND $673,434 $415,678 $456,826 $514,438 $536,432

CHERRYWOOD MAINTENANCE DISTRICT
FUND $452 $459 $452 $0 $0
SPECIAL GRANTS FUND $1,578,274 $1,747,485 $15,052,681 $949,303 $1,018,517 SB1 $0 $1,022,405 $4,239,002 $1,346,774 $2,399,274
MEASURE BB - BIKE AND PED $0 $320,469 $1,060,402 $300,000 $550,000 MEASURE BB - PARATRANSIT $0 $562,928 $514,681 $568,458 $570,915 MEASURE BB - OTHER $0 $4,383,830 $7,320,667 $0 $0
MEASURE B - BIKE AND PED $0 $272,035 $0 $0 $0
MEASURE B - PARATRANSIT $0 $163,901 $336,903 $418,065 $426,064 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 187 MEASURE B - OTHER $0 $24,552 $2,509,871 $0 $0

COMMUNITY DEVELOPMENT BLOCK GRANT
FUND $1,871,359 $980,684 $1,161,921 $916,972 $933,730
HOME FUND $13,986 $9,684 $9,981 $15,464 $16,572
HOUSING IN-LIEU FUND $0 $0 $65,000 $0 $0
AFFORDABLE HOUSING ASSETS FUND $4,487 $88,179 $1,638,039 $3,500 $3,500 BUSINESS IMPROVEMENT DISTRICT FUND $685,000 $800,000 $611,680 $554,126 $559,532 PUBLIC EDUCATION & GOV'T (PEG) $316,268 $102,857 $231,114 $150,000 $150,000 AMERICAN RESCUE PLAN ACT $0 $1,219,367 $16,998,912 $0 $0 Total: $16,313,138 $21,503,682 $81,760,052 $10,268,888 $14,594,089 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Function
Budgeted Expenditures by Function
TRANSPORTATION (76.5%)
COMMUNITY DEVELOPMENT (14.1%)
PUBLIC SAFETY (6.4%)
GENERAL GOVERNMENT (1.5%)
RECREATION AND CULTURE (1.5%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 188 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

TRANSFERS GENERAL GOVERNMENT RECREATION AND CULTURE

PUBLIC SAFETY COMMUNITY DEVELOPMENT TRANSPORTATION
FY2021FY2022FY2023FY2024FY2025
0 20
40 60
80 100
Expenditures
GENERAL GOVERNMENT $11,573 $750,734 $8,315,061 $150,000 $150,000 PUBLIC SAFETY $438,975 $263,094 $2,069,572 $658,076 $165,702 TRANSPORTATION $12,912,057 $15,695,041 $50,581,431 $7,860,654 $12,633,338 COMMUNITY DEVELOPMENT $2,688,554 $2,301,003 $5,141,685 $1,450,374 $1,490,234 RECREATION AND CULTURE $85,468 $593,811 $15,652,304 $149,783 $154,815 TRANSFERS $176,512 $1,900,000 $0
Total Expenditures: $16,313,138 $21,503,682 $81,760,052 $10,268,888 $14,594,089 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 189 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (44.1%)
Salaries and Benefits (29.9%)
Other (16%)
Supplies (8.9%)
Fixed Assets and Equipment (1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 20
40 60
80 100
Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 190 Expense Objects
Salaries and Benefits $2,365,024 $3,183,198 $2,952,171 $3,073,574 $3,314,104 Services $10,814,853 $13,270,523 $74,110,778 $4,531,595 $8,870,398 Supplies $556,380 $703,945 $1,093,647 $918,350 $744,825 Fixed Assets and Equipment $61,650 $363,278 $1,102,615 $107,000 $13,250 Other $2,515,231 $3,982,738 $2,500,841 $1,638,369 $1,651,512 Total Expense Objects: $16,313,138 $21,503,682 $81,760,052 $10,268,888 $14,594,089 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 191 Capital
Projects
Funds
The Capital Improvement Program (CIP) for the City represents the spending plan for infrastructure improvements and other specific largescale capital purchases, such as major street or park improvements, building construction, and significant facility maintenance or upgrades.

On November 4, 2014, Alameda County voters approved Measure BB, a sales tax measure that replaced the old Measure B program. Alameda County Transportation Commission (ACTC) administers the Measure BB program, which began on April 1, 2015, and ends on March 31, 2045.

Summary
The City of San Leandro is projecting $4.85M of revenue in FY2024, which represents a 80.8% decrease over the prior year.

Budgeted expenditures are projected to decrease by 92.5% or $47.31M to $3.84M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$10M
$20M
$30M
$40M
$50M
$60M
Revenue by Fund

CAPITAL PROJECT FUNDS

CAPITAL IMPROVEMENT PROJECTS
FUND $3,474,647 $3,526,652 $25,323,723 $4,850,000 $4,850,000 Total CAPITAL PROJECT FUNDS: $3,474,647 $3,526,652 $25,323,723 $4,850,000 $4,850,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Revenues by Source
Revenue Source

REVENUE FROM USE OF MONEY &
PROPERTY $6 $19 $933,000 $0 $0
CHARGES FOR CURRENT SERVICES $14,641 $8,803 $50,000 $25,000 $25,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 192 OTHER REVENUES $0 $0 $5,810,000 $0 $0
INTERDEPARTMENTAL REVENUES $3,460,000 $3,517,830 $18,530,723 $4,825,000 $4,825,000 Total Revenue Source: $3,474,647 $3,526,652 $25,323,723 $4,850,000 $4,850,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Fund

CAPITAL PROJECT FUNDS
CAPITAL IMPROVEMENT PROJECTS FUND $14,739,028 $5,924,163 $51,128,132 $3,836,562 $3,924,210

SL HILLSIDE GEOLOGICAL ABATEMENT
(GHAD) $0 $0 $14,265 $0 $0
Total CAPITAL PROJECT FUNDS: $14,739,028 $5,924,163 $51,142,397 $3,836,562 $3,924,210 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Function
Budgeted Expenditures by Function
COMMUNITY DEVELOPMENT (49.7%)
TRANSFERS (26.1%)
GENERAL GOVERNMENT (12%)
TRANSPORTATION (11%)
PUBLIC SAFETY (1.3%)
Expenditures
GENERAL GOVERNMENT $1,445,041 $1,361,291 $5,314,717 $459,000 $300,000 PUBLIC SAFETY $114,426 $29,446 $857,823 $50,000 $0
TRANSPORTATION $1,169,894 $2,275,940 $17,749,616 $421,788 $334,491 COMMUNITY DEVELOPMENT $208,138 $564,203 $0 $1,905,774 $1,939,718 ENTERPRISE OPERATIONS $56,896 $434,624 $9,662,473 $0 $0 RECREATION AND CULTURE $6,826,811 $779,967 $17,557,767 $0 $350,000 TRANSFERS $4,917,823 $478,693 $0 $1,000,000 $1,000,000
Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 193 Total Expenditures: $14,739,028 $5,924,163 $51,142,397 $3,836,562 $3,924,210 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (54.1%)
Other (26.1%)
Services (19.8%)
Expense Objects
Salaries and Benefits $705,440 $566,750 $0 $2,077,062 $2,123,710 Services $9,115,683 $4,828,716 $51,142,397 $759,500 $800,500 Supplies $82 $5 $0 $0 $0
Fixed Assets and Equipment $0 $50,000 $0 $0 $0
Other $4,917,823 $478,693 $0 $1,000,000 $1,000,000
Total Expense Objects: $14,739,028 $5,924,163 $51,142,397 $3,836,562 $3,924,210 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 194 Debt Service
Funds
The Debt Service section summarizes the debt service requirements of the City. These obligations represent the annual payment schedule for principal and interest for Capital Improvement Plan projects funded through debt financing. This section also summarizes the City Council authorized loans extended to other funds from the General Fund for capital improvements and equipment purchases.

Summary
The City of San Leandro is projecting $3.18M of revenue in FY2024, which represents a 12.8% decrease over the prior year.

Budgeted expenditures are projected to decrease by 0.6% or $20.48K to $3.61M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$1M
$2M
$3M
$4M
Revenue by Fund

DEBT SERVICE FUNDS
CHERRYWOOD DEBT $470,216 $460,837 $465,000 $5,000 $5,000

PUBLIC FINANCING AUTHORITY
FUND $3,176,177 $3,173,991 $3,180,376 $3,173,000 $3,170,000 Total DEBT SERVICE FUNDS: $3,646,393 $3,634,828 $3,645,376 $3,178,000 $3,175,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025 Proposed
Revenues by Source
Revenue Source
SALES AND OTHER TAXES $468,110 $469,738 $460,000 $0 $0

REVENUE FROM USE OF MONEY &
PROPERTY $3,178,283 $3,165,090 $3,185,376 $3,178,000 $3,175,000 Total Revenue Source: $3,646,393 $3,634,828 $3,645,376 $3,178,000 $3,175,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 195 Expenditures by Fund

DEBT SERVICE FUNDS
CHERRYWOOD DEBT $453,485 $498,344 $450,687 $435,000 $435,138

PUBLIC FINANCING AUTHORITY
FUND $3,187,884 $3,181,499 $3,178,054 $3,173,261 $3,169,693 Total DEBT SERVICE FUNDS: $3,641,369 $3,679,843 $3,628,741 $3,608,261 $3,604,830 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025 Proposed
Expenditures by Function
Expenditures
PUBLIC SAFETY $3,187,884 $3,181,499 $3,178,054 $3,173,261 $3,169,693 TRANSPORTATION $453,485 $498,344 $450,687 $435,000 $435,138 Total Expenditures: $3,641,369 $3,679,843 $3,628,741 $3,608,261 $3,604,830 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Expense Objects
Services $7,833 $7,830 $7,900 $0 $0
Other $3,633,536 $3,672,013 $3,620,841 $3,608,261 $3,604,830 Total Expense Objects: $3,641,369 $3,679,843 $3,628,741 $3,608,261 $3,604,830 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 196 Successor
Agency to the
Redevelopment
Agency Fund
The City of San Leandro serves as the Successor Agency to the Redevelopment Agency and is charged with winding down the affairs of the former Agency and overseeing the payment of enforceable obligations, such as debt service on bonds and contractual obligations.

This section provides a brief overview of the enforceable obligation and administrative costs related to the three former redevelopment project areas: the Plaza Project Area, the Joint Project Area, and the West San Leandro/MacArthur Boulevard Project Area, as well as the Successor Agency Debt Service funds. The revenues, expenditures and staff authorized to support these projects are also included in this section displayed as charts and tables. Funding for payment of enforceable obligations and the Successor Agency’s administrative allowance will be paid using bi-annual remittances from the County of Alameda via the Redevelopment Property Tax Trust Fund. All fund balances are projected to be zero.

Summary
The City of San Leandro is projecting $6.33M of revenue in FY2024, which represents a 93.3% increase over the prior year.

Budgeted expenditures are projected to increase by 88.6% or $2.96M to $6.31M in FY2024.

Actual Revenue Source
Budgeted Revenue Source
Actual Expenditures
Budgeted Expenditures
FY2021 FY2022 FY2023 FY2024 FY2025
$0
$2M
$4M
$6M
$8M
Revenue by Fund
REDEVELOPMENT AGENCY DEBT FUND -$65,265 -$157,115 $0 $0 $0

REDEVELOPMENT RETIREMENT OBLIGATION
FUND $3,065,451 $2,587,652 $3,264,890 $6,328,805 $6,375,000 SUCCESSOR AGENCY-JPA $260 $109 $10,000 $0 $0
Total: $3,000,446 $2,430,646 $3,274,890 $6,328,805 $6,375,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 197 Revenues by Source
Revenue Source
PROPERTY TAXES $3,098,078 $2,750,307 $3,238,290 $6,303,805 $6,350,000

REVENUE FROM USE OF MONEY &
PROPERTY -$97,632 -$319,661 $36,600 $25,000 $25,000
Total Revenue Source: $3,000,446 $2,430,646 $3,274,890 $6,328,805 $6,375,000 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Fund

REDEVELOPMENT RETIREMENT OBLIGATION
FUND $1,566,698 $1,535,074 $3,343,777 $6,306,359 $3,330,911 SUCCESSOR AGENCY-JPA $89,456 $0 $0 $0 $0
Total: $1,656,154 $1,535,074 $3,343,777 $6,306,359 $3,330,911 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Function
Expenditures
OTHER AGENCIES $1,656,154 $1,535,074 $3,343,777 $6,306,359 $3,330,911 Total Expenditures: $1,656,154 $1,535,074 $3,343,777 $6,306,359 $3,330,911 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (50.7%)
Other (45.3%)
Salaries and Benefits (4%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 198 Expense Objects
Salaries and Benefits $232,435 $220,729 $243,368 $251,883 $269,424 Services $172,949 $190,373 $229,578 $3,198,389 $218,840 Fixed Assets and Equipment $11,678 $11,678 $0 $0 $0
Other $1,239,093 $1,112,294 $2,870,831 $2,856,086 $2,842,646 Total Expense Objects: $1,656,154 $1,535,074 $3,343,777 $6,306,359 $3,330,911 Name FY2021 Actual FY2021 Actual FY2022 Actual FY2022 Actual FY2023 Adjusted FY2023 Adjusted FY2024 Budgeted FY2024 Budgeted FY2025 Proposed FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 199

DEPARTMENTS
City of San Leandro | Proposed Biennial Budget FY24-25 Page 200 City Manager's Office
The City Manager is appointed by the City Council and serves as the Chief Executive Officer charged with administrative and policy management responsibilities as designated by the City Charter and Municipal Code.  The City Manager’s duties include direction and supervision of the departments, preparation and administration of the annual budget, as well as planning and implementing key projects.

To carry out these duties and provide critical services, the City Manager employs professional and administrative support staff, including the Assistant City Manager and the Deputy City Managers.  The department is organized into six divisions:

Administration, Communications, Emergency Preparedness, Recreation and Parks, Risk Management, and Sustainability.

The City Manager Administration Division is responsible for the overall administration and supervision of City activities.

The division provides professional staff support and guidance to the City Council.  Additionally, the division provides leadership and direction to all City departments on operational matters, manages the City’s state and Federal legislative advocacy programs, its parking program, and various committees, including the Community Police Review Board and Independent Police Auditor.

The Communications Division serves as the city’s Public Information Officer responsible for all internal and external communications.  The division coordinates all social media content created across all city departments.  The division also manages the annual State of the City address and any news outlet interviews with Council or the City Manager’s Office.

The Emergency Preparedness and Risk Management Division is responsible for ensuring public safety during a manmade or natural emergency event.  This includes activating the Emergency Operations Center (EOC) and preparing the community for an emergency through trainings locally and regionally.   The Risk Management division manages the city’s general liability and safety programs.

The Sustainability Division manages the city’s response to climate change impacts locally, including implementation of the Climate Action Plan.   This division leads the city’s efforts to mitigate future climate change by updating building codes to “green” building standards, electrifying the city fleet, and installing solar on city facilities. Additionally, this division strives to build resilience to current climate impacts through planting trees to reduce ambient heat and carbon emissions in an urban setting, planning sea level rise strategies, as well as partnering with Emergency Preparedness to organize Resilience Hubs throughout the city.  These hubs activate local community groups during an emergency to equitably provide essential resources tailored to the needs of a particular neighborhood within the city.

The department receives funding primarily from the General Fund (010) with partial funding from both the Parking (132) and Self-Insurance (689)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 201 Organizational Chart
The City Manager's Office staffing changes consist of:

Analyst: support with special projects and process improvements Communications: increase digital outreach efforts
Risk: bolster staffing to absorb claim volume increases City Manager
Administration
Emergency
Preparedness
Risk Management
Communications
Recreation
Sustainability
Expenditures Summary
$12,035,144 $2,769,961
(29.90% vs. prior year)
City Manager Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2.5M
5M

7.5M
10M

12.5M
15M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 202 The City Manager's Office budget changes consist of:

Increase training budget for professional development
Increase budget for translation services to expand outreach Expenditures by Fund
GENERAL FUND $1,890,876 $2,498,609 $2,510,073 $4,195,260 $3,853,617 SELF INSURANCE FUND $5,112,035 $5,309,040 $6,755,110 $7,839,884 $8,125,846 Total: $7,002,911 $7,807,648 $9,265,183 $12,035,144 $11,979,464 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Function
Budgeted Expenditures by Function
LIABILITY/FIRE INSURANCE (34.6%)
CITY MANAGER (26.2%)

WORKERS' COMPENSATION
INSURANCE (18.1%)

WORKERS' COMPENSATION
ADMINISTRATION (11.5%)
COMMUNICATIONS (4.8%)
EMERGENCY SERVICES (CMO) (2.9%)
UNEMPLOYMENT INSURANCE (0.9%)
SUSTAINABILITY (0.6%)
CROSSING GUARD PROGRAM (0.4%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 203 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

CROSSING GUARD PROGRAM SUSTAINABILITY

UNEMPLOYMENT INSURANCE EMERGENCY SERVICES (CMO)

COMMUNICATIONS ADMINISTRATION

WORKERS' COMPENSATION INSURANCE CITY MANAGER

LIABILITY/FIRE INSURANCE
FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
15 Expenditures

GENERAL GOVERNMENT

ADMINISTRATION

CITY MANAGER
Salaries and Benefits $1,428,331 $1,688,435 $1,411,805 $1,807,571 $1,877,619 Services $262,417 $245,537 $401,143 $375,040 $275,040
Supplies $4,470 $6,887 $4,642 $7,100 $7,600
Fixed Assets and Equipment $0 $1,893 $0 $495,450 $157,700 Other $184,040 $262,122 $284,521 $462,973 $470,078
Total CITY MANAGER: $1,879,259 $2,204,875 $2,102,111 $3,148,134 $2,788,037

CROSSING GUARD PROGRAM
Services $9,448 $70,697 $46,000 $46,000 $46,000
Total CROSSING GUARD PROGRAM: $9,448 $70,697 $46,000 $46,000 $46,000

EMERGENCY SERVICES (CMO)
Salaries and Benefits $0 $151,654 $0 $148,657 $160,300
Services $0 $24,871 $162,755 $188,948 $188,958
Supplies $0 $999 $847 $2,400 $1,650
Fixed Assets and Equipment $0 $460 $1,770
Other $2,169 $654 $665 $9,618 $9,963
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 204 Total EMERGENCY SERVICES (CMO): $2,169 $178,639 $166,037 $349,623 $360,871

SUSTAINABILITY
Services $0 $42,538 $91,950 $57,480 $57,480
Supplies $0 $1,859 $3,975 $16,000 $16,000
Fixed Assets and Equipment $0 $3,000 $3,000
Total SUSTAINABILITY: $0 $44,397 $95,925 $76,480 $76,480

COMMUNICATIONS
Salaries and Benefits $0 $392,313 $419,520
Services $40,000 $124,710 $114,710
Supplies $54,000 $58,000 $48,000
Fixed Assets and Equipment $6,000
Total COMMUNICATIONS: $0 $0 $100,000 $575,023 $582,230
Total ADMINISTRATION: $1,890,876 $2,498,609 $2,510,073 $4,195,260 $3,853,617

SELF INSURANCE FUND

ADMINISTRATION
Salaries and Benefits $227,229 $282,886 $282,456 $485,009 $512,980 Services $706,463 -$34,705 $57,272 $762,150 $741,095
Supplies $0 $188 $113 $415 $415
Fixed Assets and Equipment $0 $0 $130
Other $90,631 $100,451 $100,676 $136,039 $136,558
Total ADMINISTRATION: $1,024,323 $348,820 $440,647 $1,383,613 $1,391,048

WORKERS' COMPENSATION INSURANCE
Salaries and Benefits $36,896 $41,608 $33,969 $29,122 $29,694 Services $1,934,358 $2,429,772 $2,343,462 $2,154,314 $2,246,659 Other $502 $1,894 $1,926
Total WORKERS' COMPENSATION
INSURANCE: $1,971,755 $2,473,274 $2,379,357 $2,183,436 $2,276,353

UNEMPLOYMENT INSURANCE
Services $105,176 $58,546 $80,207 $105,594 $106,037
Total UNEMPLOYMENT INSURANCE: $105,176 $58,546 $80,207 $105,594 $106,037

LIABILITY/FIRE INSURANCE
Services $2,010,780 $2,427,689 $3,851,898 $4,166,441 $4,351,608 Supplies $0 $711 $0 $800 $800
Fixed Assets and Equipment $3,000
Total LIABILITY/FIRE INSURANCE: $2,010,780 $2,428,400 $3,854,898 $4,167,241 $4,352,408 Total SELF INSURANCE FUND: $5,112,035 $5,309,040 $6,755,110 $7,839,884 $8,125,846 Total GENERAL GOVERNMENT: $7,002,911 $7,807,648 $9,265,183 $12,035,144 $11,979,464 Total Expenditures: $7,002,911 $7,807,648 $9,265,183 $12,035,144 $11,979,464 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 205 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (66.3%)
Salaries and Benefits (23.8%)
Other (5.1%)
Fixed Assets and Equipment (4.1%)
Supplies (0.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Fixed Assets and Equipment Other Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
15 City of San Leandro | Proposed Biennial Budget FY24-25 Page 206 Expense Objects
Salaries and Benefits $1,692,455 $2,164,583 $1,728,229 $2,862,672 $3,000,113 Services $5,028,643 $5,264,946 $7,074,687 $7,980,677 $8,127,587 Supplies $4,470 $10,645 $63,577 $84,715 $74,465
Fixed Assets and Equipment $0 $2,353 $10,900 $498,450 $160,700 Other $277,342 $365,122 $387,789 $608,630 $616,599
Total Expense Objects: $7,002,911 $7,807,648 $9,265,183 $12,035,144 $11,979,464 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Accomplishments
Reach codes approved: all electric new construction for residential and office commercial + upgraded EV requirements
Starting development of tree master plan and implementing Treeplotter platform for tracking tree inventory
Service agreement for EBCE solar battery storage installs on municipal buildings finalized EBCE and city CEC grant for 12 EV charger installs at main library approved Manor Library Native Garden project launched
Launch of climate vulnerability assessment and sea level rise strategy development for Tony Lema landfill along shoreline
Launch of San Leandro resilience hubs initiative with 7 hubs and 2 neighborhoods, advisory committee Started Calfire tree grant
Completed transition of residential and commercial businesses to EBCE Renewable 100 as default electricity rates
Completed EBCE municipal fleet electrification assessment Set up for mandatory SB1383 state reporting
Successful programming such as climate festival, bike classes with Bike East Bay, Fixit Clinic and Buy Nothing clothing swap, and expansion of Library of Things including portable air monitor City of San Leandro | Proposed Biennial Budget FY24-25 Page 207 Goals and Objectives
Emergency Management Plans: Update Emergency Operations Plan (EOP) and correlating annexes for specific emergencies. Draft and approve the Local Hazard Mitigation Plan (LHMP) for future funding opportunities.

Emergency Operations Center (EOC): Upgrade Surlene Grant to serve as an alternate EOC and training center.

Train staff on changes for all hazards.

Emergency Outreach: Improve digital outreach and in-person outreach reaching a diverse audience through the resilience hubs.

Risk: Improve contracting process with new CSA templates and streamlined insurance processes.

Admin: Improve invoice tracking, payment, and processing.

Performance Measures
Performance Objective FY24 Target FY25 Target
Percent of Council priority workplan commitments completed on time
80% 80%
Positive percentage increase in community satisfaction survey (FM3)
5% 5%
Overall city employee engagement increase 5% 5%
Number of trees planted 600 600
City of San Leandro | Proposed Biennial Budget FY24-25 Page 208 Legislative
The City Council is the governing body of the City with the authority to adopt and enforce municipal laws and regulations.

The City Council includes the Mayor and six Council members. City Council members are nominated by geographical districts and elected at-large, each serving the entire community of San Leandro. The Mayor is nominated and elected atlarge. The Mayor and Council members may serve a maximum of two consecutive four-year terms. The Mayor and City Council appoint members of the community to sit on various advisory Boards and Commissions, ensuring that a wide cross-section of the community is represented in City government.

The City Council appoints the City Manager, who serves as the City’s chief executive officer. The City Manager appoints all Department Directors and is responsible to the City Council for all operations. The City Council also appoints the City Attorney, who serves as the City’s chief legal officer.

In addition to the above duties, the Mayor and City Council members serve on a variety of intergovernmental committees and commissions. This has been of value in not only improving county and regional governance, but also in securing funding for transportation, streetscape rehabilitation, and other important projects. The City Council has also been active in lobbying both state and Federal legislators for funding for City's projects.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 209 Organizational Chart
City Council
City Manager City Clerk City Attorney
Expenditures Summary
$2,423,389 -$408,196
(-14.42% vs. prior year)
Legislative Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
3,500k
City of San Leandro | Proposed Biennial Budget FY24-25 Page 210 The Legislative Department budget changes consist of:

Staff Technical Development
Increase Leader Availability by Mentoring and Coaching
Professional Development
Increase Capacity for Staff
Programmatic Efficiencies
Create policies and procedures citywide
Implement new software for records management, agenda management, and records retention schedule upgrade
Create budget cost centers, making budget tracking more efficient Expenditures by Fund
GENERAL FUND $2,400,320 $2,679,011 $2,757,153 $2,273,389 $2,930,355 PUBLIC EDUCATION & GOV'T (PEG) $4,073 $23,765 $74,432 $150,000 $150,000 Total: $2,404,392 $2,702,776 $2,831,585 $2,423,389 $3,080,355 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (46.3%)
Salaries and Benefits (42.1%)
Other (11.2%)
Fixed Assets and Equipment (0.2%)
Supplies (0.2%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 211 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2021FY2022FY2023FY2024FY2025
0 0.5
1 1.5
2 2.5
3 3.5
Expense Objects
Salaries and Benefits $776,097 $943,908 $1,015,764 $1,020,381 $1,058,054 Services $1,484,297 $1,540,143 $1,587,005 $1,121,909 $1,724,174 Supplies $9,613 $31,479 $13,659 $4,500 $6,500
Fixed Assets and Equipment $0 $15,989 $28,154 $5,575 $0 Other $134,385 $171,257 $187,003 $271,024 $291,626
Total Expense Objects: $2,404,392 $2,702,776 $2,831,585 $2,423,389 $3,080,355 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Proposed FY2025 Proposed Performance Measures
Performance Objective FY24 Target FY25 Target
Percent of time Council meeting minutes are docketed for City Council approval within three weeks of meeting date
85% 85%
Percent of time docket information is uploaded on Wednesday by 12:00pm the week prior to the Council meeting on Monday 100% 100%
Percent of time updates to status changes to boards and commissions are made and posted within 48 hours of notification 100% 100%
Number of City Council and Policy Committee meetings attended by City Attorney
160 160
City of San Leandro | Proposed Biennial Budget FY24-25 Page 212 Community Development Department
The Community Development Department provides development services and oversees the implementation of the City's economic development and housing programs. The Community Development Department is comprised of five divisions:

Building and Safety, Code Enforcement, Economic Development, Housing Services, and Planning Services.

The Building and Safety Division oversees the One-Stop Permit Center and manages the building permit application, issuance, and inspection process to ensure compliance with applicable codes. The division is also responsible for administration of the Earthquake Retrofit Program and the Federal Flood Plain Program.

The Code Enforcement Division provides regulatory enforcement of City ordinances and codes, including the Community Preservation Ordinance and Zoning Code. Through education and responsive enforcement, the division works with private property owners, residents, and businesses to encourage voluntary compliance.

The Economic Development Division is responsible for business retention, attraction, and expansion efforts. Division work supports economic resilience and diversification, local business success, and career pathways for youth and adults.

Strategies build on San Leandro’s history as a manufacturing center, while reinventing the city as a 21st century workplace.

A healthy local economy and jobs are critical to strong commercial and industrial areas, increased housing opportunities, and a firm fiscal foundation for the city. Current efforts are guided by the Economic Development Element of the 2035 General Plan.

The Housing Services Division assists with the provision of safe, decent, and affordable housing and suitable living environments. The division administers the City’s annual CDBG entitlement grant for use in community development projects serving primarily low-income persons, as well as the City Affordable Housing Trust Fund monies targeted for affordable housing programs and projects. The division administers the Inclusionary Housing Program, Mobile Home Park Rent Stabilization Ordinance, and provides staff support to the Rent Review Board.

The Planning Services Division manages Current Planning (development and land use review) and Advance Planning (policy development) efforts in accordance with applicable laws and adopted policy documents, including the General Plan, Zoning Code, and Zoning Map. Development review activities include assisting the public at the Permit Center, processing and reviewing development and land use proposals, administering the California Environmental Quality Act (CEQA), and reviewing building permits and business licenses for zoning compliance. The division conducts special planning studies and policy amendments, as needed, and provides staff support to the Zoning Enforcement Official and Planning Commission/Board of Zoning Adjustments.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 213 Organizational Chart
The Community Development Department staffing changes consist of:

New – 3 FTEs
ED Project Specialist I
Assistant Planner
Permits Clerk
Upgraded – 3 FTEs
Assistant Planner to Associate Planner
Code Enforcement Officer to Code Enforcement Officer II Administrative Assistant II (limited duration) to Administrative Specialist III Downgraded – 1 FTE
Associate Engineer (underfilled) to Plans Examiner
Community
Development
Building and Safety
Economic Development
Planning Services
Code Enforcement
Housing Services
Expenditures Summary
$10,871,010 $1,026,520
(10.43% vs. prior year)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 214 The Community Development budget changes consist of:

Consultants for service delivery enhancements:

Building permit plan check (100% cost-recovery)
Zoning modernization
Consultants for policy implementation:

Housing Element implementation
ED Strategic Plan and implementation
Grant support
Community Development Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2.5M
5M

7.5M
10M

12.5M
15M
Expenditures by Fund
GENERAL FUND $6,402,270 $6,806,775 $8,677,575 $9,380,948 $11,031,447

COMMUNITY DEVELOPMENT BLOCK GRANT
FUND $695,433 $635,617 $542,255 $916,972 $933,730
HOME FUND $13,986 $9,684 $9,981 $15,464 $16,572
AFFORDABLE HOUSING ASSETS FUND $4,487 $88,179 $2,999 $3,500 $3,500 BUSINESS IMPROVEMENT DISTRICT FUND $685,000 $800,000 $611,680 $554,126 $559,532 Total: $7,801,174 $8,340,255 $9,844,490 $10,871,010 $12,544,781 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 215 Expenditures by Function
Budgeted Expenditures by Function
BUILDING REGULATIONS (32.6%)
PLANNING SERVICES (16.7%) ECONOMIC DEVELOPMENT (16.4%)

COMMUNITY DEVELOPMENT
ADMINISTRATION (7.3%)

COMMUNITY DEVELOPMENT
CODE COMPLIANCE (5.3%)
HOUSING SERVICES (5.3%)
LINKS SHUTTLE - TFCA 05R60 (5.1%)
CDBG ADMINISTRATION (5%)
SINGLE FAMILY REHABILITATION (2.8%)
SR CENTER - HUD 108 LOAN
PAYMENTS (1.5%)
SR CENTER - HUD 108 LOAN

MOBILEHOME RENT

STABILIZATION ORDINANCE
(0.4%)

MOBILEHOME RENT

STABILIZATION ORDINANCE
(0.4%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

AFFORDABLE HOUSING TRUST FUND CD - INNOVATION DIVISION

HOME GRANT ADMINISTRATION FAIR HOUSING

CALICO SPECTRUM COMMUNITY SERVS

HOMELESS PREVENTION (DAVIS STREET) MEALS ON WHEELS SR SUPPORTIVE SERVICES MOBILEHOME RENT STABILIZATION ORDINANCE SR CENTER - HUD 108 LOAN PAYMENTS

SINGLE FAMILY REHABILITATION HOUSING SERVICES
1/2
FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
15 City of San Leandro | Proposed Biennial Budget FY24-25 Page 216 Expenditures

TRANSPORTATION

PUBLIC TRANSIT
LINKS SHUTTLE - TFCA 05R60
Services $685,000 $800,000 $611,680 $554,126 $559,532
Total LINKS SHUTTLE - TFCA 05R60: $685,000 $800,000 $611,680 $554,126 $559,532 Total PUBLIC TRANSIT: $685,000 $800,000 $611,680 $554,126 $559,532 Total TRANSPORTATION: $685,000 $800,000 $611,680 $554,126 $559,532

COMMUNITY DEVELOPMENT

COMMUNITY DEVELOMENT

PLANNING SERVICES
Salaries and Benefits $1,257,195 $1,302,979 $1,342,438 $1,336,242 $1,666,567 Services $100,678 $123,242 $312,130 $213,600 $466,600
Supplies $22,502 $15,662 $14,469 $800 $800
Fixed Assets and Equipment $0 $0 $1,526
Other $176,065 $182,007 $209,541 $265,131 $484,410
Total PLANNING SERVICES: $1,556,440 $1,623,889 $1,880,105 $1,815,773 $2,618,377

COMMUNITY DEVELOPMENT ADMINISTRATION
Salaries and Benefits $0 $187 $0 $757,867 $1,180,440
Services $556 $1,041 $1,833 $19,995 $18,995
Supplies $0 $0 $71 $20,000 $20,000
Other $0 $0 $57,786
Total COMMUNITY DEVELOPMENT
ADMINISTRATION: $556 $1,229 $1,904 $797,862 $1,277,221

ECONOMIC DEVELOPMENT
Salaries and Benefits $461,711 $623,612 $582,385 $712,743 $761,887 Services $1,091,832 $575,181 $1,285,387 $961,704 $988,787 Supplies $392 $2,460 $2,565
Fixed Assets and Equipment $0 $1,168 $745
Other $53,288 $69,843 $75,365 $103,568 $191,256
Total ECONOMIC DEVELOPMENT: $1,607,223 $1,272,263 $1,946,446 $1,778,015 $1,941,930

HOUSING SERVICES
Salaries and Benefits $274,430 $282,521 $277,874 $234,388 $251,450 Services $91,036 $154,572 $210,542 $264,500 $134,500
Supplies $705 $295 $2,500
Other $55,948 $51,556 $66,896 $75,836 $119,185
Total HOUSING SERVICES: $422,120 $488,944 $557,812 $574,724 $505,135

CD - INNOVATION DIVISION
Other $3,434 $10,773 $10,951 $14,426 $14,945
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 217 Total CD - INNOVATION DIVISION: $3,434 $10,773 $10,951 $14,426 $14,945

CODE COMPLIANCE
Salaries and Benefits $145,662 $339,234 $304,129 $491,635 $632,843 Services $16,571 $29,847 $43,026 $47,050 $47,050
Supplies $522 $4,534 $8,800 $4,600 $4,600
Fixed Assets and Equipment $0 $645 $34,307
Other $12,834 $36,026 $37,550 $35,857 $36,490
Total CODE COMPLIANCE: $175,589 $410,286 $427,811 $579,142 $720,983

MOBILEHOME RENT STABILIZATION

ORDINANCE
Services $43,500 $43,500
Supplies $1,500 $1,500
Total MOBILEHOME RENT STABILIZATION
ORDINANCE: $0 $0 $0 $45,000 $45,000
Total COMMUNITY DEVELOMENT: $3,765,362 $3,807,384 $4,825,029 $5,604,941 $7,123,591

CONSTRUCTION/ENGINEERING/ENFORCEMENT

BUILDING REGULATIONS
Salaries and Benefits $1,578,141 $1,916,660 $2,247,743 $1,900,453 $1,741,784 Services $713,746 $643,928 $1,116,673 $1,063,400 $813,400 Supplies $4,621 $21,998 $20,097 $20,000 $23,000
Fixed Assets and Equipment $459 $7,751 $28,608
Other $339,941 $409,053 $439,425 $561,098 $1,084,301
Total BUILDING REGULATIONS: $2,636,908 $2,999,391 $3,852,546 $3,544,950 $3,662,485 Total
CONSTRUCTION/ENGINEERING/ENFORCEMENT: $2,636,908 $2,999,391 $3,852,546 $3,544,950 $3,662,485 CDBG

CDBG ADMINISTRATION
Salaries and Benefits $143,592 $131,487 $129,759 $537,151 $573,479 Services $3,245 $9,400 $15,000 $8,500 $8,500
Total CDBG ADMINISTRATION: $146,838 $140,887 $144,759 $545,651 $581,979

HOME GRANT ADMINISTRATION
Salaries and Benefits $13,986 $9,684 $9,981 $15,464 $16,572 Total HOME GRANT ADMINISTRATION: $13,986 $9,684 $9,981 $15,464 $16,572

AFFORDABLE HOUSING TRUST FUND
Services $4,487 $47,924 $2,999 $3,500 $3,500
Fixed Assets and Equipment $0 $40,255 $0
Total AFFORDABLE HOUSING TRUST FUND: $4,487 $88,179 $2,999 $3,500 $3,500

FAIR HOUSING
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 218 Services $10,000 $10,000 $10,000 $20,000 $20,000
Total FAIR HOUSING: $10,000 $10,000 $10,000 $20,000 $20,000 CALICO
Services $47,789 $23,344 $22,552 $22,552 $22,552
Total CALICO: $47,789 $23,344 $22,552 $22,552 $22,552

HOMELESS PREVENTION (DAVIS STREET)
Services $89,481 $35,000 $33,812 $33,812 $33,812
Total HOMELESS PREVENTION (DAVIS
STREET): $89,481 $35,000 $33,812 $33,812 $33,812

SPECTRUM COMMUNITY SERVS
Services $43,127 $24,909 $24,064 $24,064 $24,064
Total SPECTRUM COMMUNITY SERVS: $43,127 $24,909 $24,064 $24,064 $24,064

MEALS ON WHEELS SR SUPPORTIVE SERVICES
Services $60,040 $35,000 $33,812 $33,812 $33,812
Total MEALS ON WHEELS SR SUPPORTIVE
SERVICES: $60,040 $35,000 $33,812 $33,812 $33,812
SR CENTER - HUD 108 LOAN PAYMENTS
Other $182,972 $178,246 $173,257 $168,136 $162,882
Total SR CENTER - HUD 108 LOAN PAYMENTS: $182,972 $178,246 $173,257 $168,136 $162,882

SINGLE FAMILY REHABILITATION
Services $42,399 $43,500 $28,000 $150,000 $150,000
Other $72,787 $144,731 $72,000 $150,000 $150,000
Total SINGLE FAMILY REHABILITATION: $115,186 $188,231 $100,000 $300,000 $300,000 Total CDBG: $713,905 $733,480 $555,236 $1,166,992 $1,199,173 Total COMMUNITY DEVELOPMENT: $7,116,174 $7,540,255 $9,232,810 $10,316,884 $11,985,249 Total Expenditures: $7,801,174 $8,340,255 $9,844,490 $10,871,010 $12,544,781 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 219 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (55.1%)
Services (31.9%)
Other (12.6%)
Supplies (0.4%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
15 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 220 Expense Objects
Salaries and Benefits $3,874,717 $4,606,365 $4,894,309 $5,985,943 $6,825,021 Services $2,999,987 $2,556,887 $3,751,509 $3,464,115 $3,368,604 Supplies $28,742 $44,948 $48,501 $46,900 $49,900
Fixed Assets and Equipment $459 $49,819 $65,186 $0 $0
Other $897,269 $1,082,235 $1,084,985 $1,374,052 $2,301,256 Total Expense Objects: $7,801,174 $8,340,255 $9,844,490 $10,871,010 $12,544,781 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 221 Accomplishments
Processed and inspected a high volume of planning entitlement and building permit applications, including 85 new planning entitlements and over 4,100 building permits as of March 2023.

Implemented the COVID-19 Recovery Plan, including commercial relief grants, small business technical assistance, rental assistance, emergency residential rental assistance, and two-year extension of entitled housing projects; Entered into a purchase and sale agreement to acquire the Nimitz Motel for proposed renovation into an interim homeless navigation center/shelter and conversion into permanent supportive housing for the homeless.

Awarded $7 million of Measure A-1 and City Low Mod Housing Asset Funds to Abode Communities for a 72-unit affordable housing project.

Entitled Monarch Bay Shoreline Development Public Private Partnership Project and established Community Facilities District (CFD) to fund ongoing maintenance and services. Completed land sale and initiated leases in December 2022.

Adopted Objective Design Standards for Multi-Family and Mixed-Use Development with particular focus on transit corridors to address changes in state law and provide greater predictability in the development review process.

Adopted the 2023-2031 Housing Element Update and obtained State Housing and Community Development certification in February 2022. Adopted related amendments to the General Plan Land Use Element and a new Environmental Justice Element pursuant to SB 1000. Related Zoning Code and Map Amendments were also adopted to remove barriers to housing production and facilitate development of housing near transit, in alignment with sustainability goals.

Adopted 2022 Building Standards Codes and Local Amendments that include ‘Reach’ Codes for all-electric new construction (with limited exceptions based on industry feasibility) and increased electric vehicle charging infrastructure.

Completed a major overhaul of the Accela permitting software to improve process and allow for all-digital permit review that provides for easier online submittals, increased transparency for customers, efficient intake, routing, plan review and issuance of permits, and improved reporting capabilities.

Passed FEMA Community Rating System audit and maintained rating, saving businesses and residents approximately 10% on flood insurance.

Initiated “Soft Story” program feasibility study to address construction vulnerable to seismic events.

Worked with the San Leandro Chamber of Commerce to expand programming and services to businesses, including expansion of the local job fair, participation in career fairs, continuation of successful small business week, manufacturing week and San Leandro by Design events, and initiation of the first-ever San Leandro Restaurant Week.

Provided over $211,000 in forgivable loans to 8 businesses through the Commercial Rehabilitation Program.

Sold approximately 1.2 acres of City- and Successor Agency-owned land for a future multi-family development (Town Hall Square) at Davis Street and E. 14 Street, advancing the Downtown Transit-Oriented Development (TOD).

Supported the transformation of the area surrounding the Bay Fair BART station into a TOD through property owner and partner agency coordination and a grant-funded evaluation of necessary infrastructure phasing and financing to support future development. Provided additional environmental clearance for future development through the Housing Element Environmental Impact Report (EIR).
th
City of San Leandro | Proposed Biennial Budget FY24-25 Page 222 Goals and Objectives
Implement the 2023-2031 Housing Element and address Council Priorities related to homelessness and housing production by:

Acquiring the Nimitz Motel for renovation into an interim homeless navigation center/shelter and longer-term conversion into permanent supportive housing for the homeless.

Enhancing renter protections by exploring and developing Rent Control and Just Cause Ordinances and amending the existing Mobilehome Rent Stabilization Ordinance.

Preparing market feasibility analysis and evaluating Development Impact Fees and Inclusionary Zoning Ordinance requirements.

Analyzing parking standards and preparing a Transportation Demand Management policy.

Preparing housing studies, including: local Preference / Disparate Impact Study, Multifamily Rental Housing Rehab and Rental Assistance Needs Analyses, and Fair Housing Audit Assessment Report.

Make meaningful improvements to processes and service delivery by:

Enhancing staffing levels to provide enhanced customer service and more efficient and effective development review services.

Improving development support services to encourage business and development in San Leandro, including permit modernization and regulatory streamlining.

Converting paper records to a digital format for enhanced efficiency and transparency.

Engaging consultants, as appropriate, to evaluate and recommend improvements to current processes.

Enhance public safety and quality of life through:

Completing a Soft Story Ordinance, which will include enhanced regulations and assistance programs for seismically weak multi-unit housing.

Migrating to a new Mobile 311 Application to receive community inquiries and concerns.

Updating Code Enforcement job specifications and recruiting experienced officers to improve service delivery and responsiveness.

Evaluating a potential Rental Housing Inspection Program, which will provide renter protections and provide inspections mandated per State Assembly Bill AB838.

Continuing to partner with the Chamber of Commerce, Downtown Community Benefit District (SLIA), property owners and business partners to support improved cleanliness, safety and physical improvements in downtown and at neighborhood shopping centers.

Advanced projects and programs promoting sustainable economic development, including transforming San Leandro into a center for innovation by:

Preparing and implementing an Economic Development Strategic Plan to increase economic activity to support civic services and identify and respond to challenges that limit business development.

Completing federal stimulus-funded (ARPA) recovery programs, including business facilities grants, technical assistance training, and shop local initiatives.

Supporting strategic development projects to bring long-term sales and property tax base, housing, jobs, and retail services to the community, including the Bay Fair TOD, Downtown TOD, Kaiser North, and Shoreline sites.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 223 Performance Measures
Performance Objective FY24 Target FY25 Target
Issue consolidated comments on permit applications within 30 days of submission
70% 70%
Inspect new Mobile 311 requests within 3 weeks of submission 75% 75% Review f Business License applications within one week of submission
50% 50%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 224 Engineering and Transportation Department
The Engineering and Transportation Department provides engineering related services for the City’s public infrastructure.

To carry out these duties, the Engineering and Transportation Department is comprised of five divisions: Administrative Services, Project Development, Land Development, Inspection, and Transportation.

The Administrative Services Division is responsible for the administration and management of the department, as well as the City’s Community Workforce Agreement and its real property.  The division oversees purchasing/contracts as well as the Department’s personnel functions and provides fiscal and grant management for the Department and the CIP program.

The Division also coordinates the Facilities and Transportation and Bicycle Pedestrian Advisory Committees.

The Project Development Division provides the management and administrative direction of all engineering services required for developing and contracting public improvements and provides engineering-related support services to other City departments.  The division is responsible for the pavement management program.  This division implements the capital improvement program and administers related construction contracts. Projects are designed by City staff or by contract engineering services.

The Land Development Division provides the review and permit issuance of all private land development projects, including land subdivision projects, works side by side with the Community Development Department, and reviews and issues permits for construction within the public right-of-way for several public agencies, utility companies, and contractors.  The division contracts out its survey and mapping services to support the City’s capital improvement projects, subdivision maps, plat and legal description review for private developments, and for other City department mapping needs. Finally, the division manages the City’s Impact Fee program, the Heron Bay Maintenance Assessment District budget, and acts as Code Enforcement Officer to address Muni Code violations within the public right-of-way.

The Inspection Division provides on-site inspection of public improvements constructed by both private and public projects, as well as utility work in the public right of way and civil work on private property.  This division is responsible for ensuring that work meets city requirements and that the public can safely travel through construction zones.  This division assists with management of public construction projects.

The Transportation Division provides traffic engineering and transportation planning services.  The division is responsible for the review of traffic aspects for all city and private development projects, identification of future transportation needs, and planning for future transportation improvements.  The division manages the Neighborhood Traffic Calming Program and is responsible for the design of traffic safety improvements, and analysis of existing traffic conditions to determine appropriate safety improvements.  The division advocates and applies for grant funding, and provides engineering assistance, review, and direction on public and private improvement projects that are not directly funded by the City.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 225 Organizational Chart
The Engineering and Transporation Department staffing changes consist of:

New – 2 FTEs
Construction Inspector – 1 FTE, limited duration
Senior Engineering Aide – 1 FTE, limited duration
Conversion – 4 FTEs
Associate Engineer – 2 FTEs
Assistant Engineer – 2 FTEs
Upgrade – 1 FTE
Limited duration Administrative Assistant III to Management Analyst I Engineering &
Transportation
Project Development Land Development Inspection Transportation Administrative Services Expenditures Summary
$13,929,916 $6,972,931
(100.23% vs. prior year)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 226 The Engineering and Transportation Department budget changes consist of:

Consultant services as needed for staff augmentation
Engineering and Transportation Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 5M
10M
15M
20M
Expenditures by Fund
GENERAL FUND $3,216,621 $4,433,168 $4,443,577 $7,037,903 $5,903,516

STREET/TRAFFIC IMPROVEMENTS (DFSI)
FUND $11,530 $11,530 $11,530 $16,101 $116,101
PARK DEVELOPMENT FEE FUND $17,950 $17,950 $17,950 $25,066 $25,066 MEASURE BB $62,166 $0 $40,570 $1,100,000 $3,600,000
GAS TAX FUND (SECTION 2103) $20,690 $20,690 $20,690 $28,892 $28,892

VEHICLE REGISTRATION FEES (STREETS/
ROAD $200,000
MEASURE B/ACTIA FUND $153,860 $71,514 $111,786 $56,652 $56,652 HERON BAY FUND $163,824 $0 $66,000 $54,000 $56,700
SPECIAL GRANTS FUND $628,213 $0 $596,110 $141,443 $75,000 SB1 $0 $960,232 $797,189 $1,346,774 $2,399,274
MEASURE BB - BIKE AND PED $0 $70,194 $0 $300,000 $550,000 MEASURE BB - PARATRANSIT $0 $562,928 $514,681 $568,458 $570,915 MEASURE B - PARATRANSIT $0 $163,901 $336,903 $418,065 $426,064 CAPITAL IMPROVEMENT PROJECTS FUND $0 $0 $0 $2,836,562 $2,924,210 Total: $4,274,853 $6,312,107 $6,956,985 $13,929,916 $16,932,389 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 227 Expenditures by Function
Budgeted Expenditures by Function
PROJECT DEVELOPMENT - E&T (23.5%)

ENGINEERING/TRANSPORT
ADMINISTRATION (22.2%)

ENGINEERING/TRANSPORT
LAND USE - E&T (13.1%)
STREET MAINTENANCE (RMRA) (9.7%)
STREET SEALING FY24 (6.5%)
MEASURE B GAP (TRANSIT GRANT) (5.2%)

SIDEWALK PROGRAM (BIKE &
PED) FY24 (4.4%)

SIDEWALK PROGRAM (BIKE &
TRANSPORTATION (4.1%)
PARATRANSIT PROGRAM - TDA (1.9%)
ROOFING CONTINGENCY FY24 (1.8%)

CITY BUILDING MAJOR
MAINTENANCE FY24 (1.5%)

CITY BUILDING MAJOR
INSPECTIONS - E&T (1.4%)
ADA TRANSITION PLAN FY24 (1.1%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

BIKE & PED MASTER PLAN UPDATE CITY BUILDING MAJOR MAINTENANCE FY24 ROOFING CONTINGENCY FY24 SPEED SURVEY CITYWIDE FY24
BIKE AND PED SUPPORT PROGRAM FY24 SIDEWALK PROGRAM (BIKE & PED) FY24 STREET SEALING FY24 BIKE AND PED SUPPORT PROGRAM FY25
HERON BAY - ALAMEDA CO REIMB ANNUAL SIDEWALK PROGRAM 2012-13 ANNUAL SIDEWALK PROGRAM - S&R NEIGHBORHOOD TRAFFIC CALMING PROG FY25 1/3
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 City of San Leandro | Proposed Biennial Budget FY24-25 Page 228 Expenditures

GENERAL GOVERNMENT

BUILDING MAINTENANCE
CITY BUILDING MAJOR MAINTENANCE FY24 $209,000
ROOFING CONTINGENCY FY24 $250,000
ROOFING CONTINGENCY FY25 $300,000
Total BUILDING MAINTENANCE: $0 $0 $0 $459,000 $300,000
Total GENERAL GOVERNMENT: $0 $0 $0 $459,000 $300,000

PUBLIC SAFETY

CAPITAL IMPROVEMENTS
SPEED SURVEY CITYWIDE FY24 $50,000
Total CAPITAL IMPROVEMENTS: $50,000
Total PUBLIC SAFETY: $50,000

TRANSPORTATION

STREETS AND HIGHWAYS
STREET MAINTENANCE (RMRA) $0 $960,232 $775,189 $1,346,774 $1,399,274 Total STREETS AND HIGHWAYS: $0 $960,232 $775,189 $1,346,774 $1,399,274

PUBLIC TRANSIT
PARATRANSIT PROGRAM - TDA $413,344 $163,901 $336,903 $267,362 $267,362 MEASURE B GAP (TRANSIT GRANT) $214,868 $562,928 $1,028,091 $719,161 $729,617 ANNUAL SIDEWALK PROGRAM 2012-13 $154,828 $70,194 $71,216 $85,894 $92,246 BIKE & PED MASTER PLAN UPDATE $0 $0 $0 $100,000 $0
ADA TRANSITION PLAN FY24 $150,000 $150,000
BIKE AND PED SUPPORT PROGRAM FY24 $30,000
BIKE AND PED SUPPORT PROGRAM FY25 $30,000
SIDEWALK PROGRAM (BIKE & PED) FY24 $611,443
SIDEWALK PROGRAM (BIKE & PED) FY25 $595,000
Total PUBLIC TRANSIT: $783,041 $797,023 $1,436,209 $1,963,860 $1,864,225

CAPITAL IMPROVEMENTS
ANNUAL SIDEWALK PROGRAM - S&R $20,628 $30,944 $82,700 $85,894 $92,246 CIP INTERNAL SERVICE CHARGES $90,740 $90,740 $131,310 $126,711 $126,711

NEIGHBORHOOD TRAFFIC CALMING PROG
FY25 $100,000
STREET OVERLAY/REHABILITATION FY25 $1,200,000
STREET SEALING FY24 $900,000
STREET SEALING FY25 $3,600,000
Total CAPITAL IMPROVEMENTS: $111,368 $121,684 $214,010 $1,112,605 $5,118,957 Total TRANSPORTATION: $894,409 $1,878,940 $2,425,408 $4,423,239 $8,382,455

COMMUNITY DEVELOPMENT
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 229

CONSTRUCTION/ENGINEERING/ENFORCEMENT
PROJECT DEVELOPMENT - E&T $905,063 $1,376,130 $1,713,190 $3,268,447 $3,362,370 LAND USE - E&T $1,256,447 $1,685,089 $1,375,899 $1,826,190 $1,951,063 INSPECTIONS - E&T $0 $634 $25,624 $189,875 $191,881
ENGINEERING/TRANSPORT ADMINISTRATION $1,055,111 $1,371,314 $1,350,864 $3,087,224 $1,865,415 HERON BAY - ALAMEDA CO REIMB $163,824 $0 $66,000 $54,000 $56,700 TRANSPORTATION $0 $0 $0 $571,941 $472,505
Total
CONSTRUCTION/ENGINEERING/ENFORCEMENT: $3,380,444 $4,433,168 $4,531,577 $8,997,677 $7,899,934 Total COMMUNITY DEVELOPMENT: $3,380,444 $4,433,168 $4,531,577 $8,997,677 $7,899,934

RECREATION AND CULTURE
PARKS
CITY PARK/OPEN SPACE MAJOR MAINT FY25 $350,000
Total PARKS: $350,000
Total RECREATION AND CULTURE: $350,000
Total Expenditures: $4,274,853 $6,312,107 $6,956,985 $13,929,916 $16,932,389 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (52%)
Services (24.6%)
Other (19.8%)
Supplies (3.6%)
Fixed Assets and Equipment (0.06%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 230 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 17.5
20 City of San Leandro | Proposed Biennial Budget FY24-25 Page 231 Expense Objects
Salaries and Benefits $2,711,464 $3,898,085 $3,455,074 $7,239,949 $7,568,913 Services $879,812 $797,671 $1,600,001 $3,427,574 $7,454,491 Supplies $33,438 $231,627 $453,127 $498,622 $505,322
Fixed Assets and Equipment $14,097 $56,402 $14,809 $9,000 $0 Other $636,043 $1,328,323 $1,433,974 $2,754,771 $1,403,663 Total Expense Objects: $4,274,853 $6,312,107 $6,956,985 $13,929,916 $16,932,389 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Accomplishments
Processed 910 encroachment permits, 73 planning applications, 6 grading permits, and 8 map applications.

Completed construction of pedestrian signals or signal upgrades at the intersections of Davis Street and Carpentier Avenue and East 14th Street and Joaquin Avenue (supports Council Goal D).

Completed safety improvements to the Washington Ave intersection and Halcyon Drive at-grade crossing with the Union Pacific Railroad tracks as well as pedestrian safety enhancements on Alvarado Street and Davis Street for the atgrade rail crossings (supports Council Goal D).

Engaged the community in the Crosstown Corridors Class IV Study and implement demonstration projects on both Bancroft Avenue and Williams Street (supports Bike and Ped Master plan).

Approved Crosstown Corridors IV Study along Bancroft Avenue and Williams Street.

Installed 13.9 centerline miles of street pavement seal.

Installed 7.0 centerline miles of street pavement rehabilitation.

Adopted Vision Zero as the City’s transportation safety policy.

Adopted the 2021 Local Roadway Safety Plan.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 232 Goals and Objectives
Update the Bicycle and Pedestrian Master Plan
Update the Citywide Speed Survey
Complete Marina Boulevard Adaptive Project
Spend 90% of funds allocated for road repair within 30 months of appropriation (supports council priority to improve road condition)
Deliver 75% of projects with soft costs less than average per table 3-6 of California CIP Benchmarking Study. https://eng.lacity.org/camb (https://eng.lacity.org/camb) (supports council goal D) Process 70% of Encroachment permits within 6 weeks of application. (supports council goal B) Act on 90% of 311 requests within 8 weeks of submission. (supports council goal D) Complete 100% of sidewalk repairs within 30 months of signed agreement with property owner (supports council goal D)
Process and review 80% of Land Development permit applications within 4 weeks for each submittal and issue permits by the 4 submittal (supports council goal B) th
Performance Measures
Performance Objective FY24 Target FY25 Target
Inspect 311 sidewalk repair requests within 8 weeks of
submission
90% 90%
Review and comment on Encroachment permits within 6
weeks of application
70% 70%
Review and comment on Grading Permit Applications
within 4 weeks of each submittal
80% 80%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 233 Finance Department
The Finance Department is responsible for safeguarding the City’s financial assets and for administering the financial activities of the City and its corporate bodies, including the Economic Development Agency, Public Financing Authority, and Parking Authority.  The Department’s primary objective is to uphold the highest accounting and ethical standards, ensuring that the City’s financial activities are conducted in accordance with recommended industry practices and standards. The department is organized into three overarching divisions: Administration, Revenue, Budget and Compliance and Special Projects, and Accounting Operations. The three divisions operate five units that provide quality customer service and provide accurate, timely and complete financial information.

The Administration Division is responsible for the oversight of the City’s financial activities and provides direction and support to the Department.  This division monitors the department’s internal control processes and periodically conducts internal audits to ensure the safeguarding of the City’s assets.  This division also manages the City’s investment portfolio, debt issuances/obligations, and conducts the City Treasurer function.

The Accounting Operations Division maintains the City’s general ledger, prepares internal and external financial reports, and all audited financial statements – including managing the City’s banking relationships and bank reconciliation.  This division also oversees accounts payable, and payroll. The division assists in the biennial budget process and facilitates the annual audit function.

The Revenue, Budget and Compliance Division includes five primary functions: budget, A/R, revenue management, procurement, business license, and special projects. This division has lead responsibility for development of the City’s biennial budget and conducting multi-year fiscal analyses, issuing all procurement opportunities, and assisting the Administration Division with investment portfolio management. Division efforts are focused on ensuring compliance with the San Leandro Municipal and Administrative codes.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 234 Organizational Chart
The Finance Department staffing changes consist of:

Upgrade Administrative Assistant III to Finance Supervisor Increase 0.75 Accountant I to 1.0 Accountant I
Upgrade Account Clerk to Sr. Account Clerk
New Account Clerk
Accountant II and Accountant I to support ERP
Finance Administration
Accounting Operations Revenue, Budget and
Compliance
Expenditures Summary
$4,848,536 $685,627
(16.47% vs. prior year)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 235 The Finance Department budget changes consist of:

Consulting services for Alternative Revenue Measures $300,000 Allocations for staff development
Finance Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
Expenditures by Fund
GENERAL FUND $3,255,389 $3,649,692 $4,162,910 $4,848,536 $4,744,611 Total GENERAL FUND: $3,255,389 $3,649,692 $4,162,910 $4,848,536 $4,744,611 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 236 Expenditures by Function
Budgeted Expenditures by Function
FINANCE - ACCOUNTING OPERATIONS (46%)
FINANCE - ADMINISTRATION (32.2%)
FINANCE - BUDGET & COMPLIANCE (21.8%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

FINANCE - BUDGET & COMPLIANCE FINANCE - ADMINISTRATION

FINANCE - ACCOUNTING OPERATIONS
FY2021
FY2022
FY2023FY2024
FY2025
0 1
2 3
4 5
6 City of San Leandro | Proposed Biennial Budget FY24-25 Page 237 Expenditures

GENERAL GOVERNMENT

ADMINISTRATION

FINANCE - ADMINISTRATION
Salaries and Benefits $545,043 $652,114 $471,790 $825,119 $878,819 Services $35,090 $19,849 $292,975 $351,050 $161,122
Supplies $12,222 $11,076 $10,830 $63,450 $9,450
Other $296,221 $302,898 $341,382 $321,944 $343,827
Total FINANCE - ADMINISTRATION: $888,576 $985,936 $1,116,977 $1,561,563 $1,393,219

FINANCE - BUDGET & COMPLIANCE
Salaries and Benefits $349,482 $309,475 $291,982 $449,706 $474,543 Services $449,069 $394,281 $609,239 $558,100 $508,100
Supplies $15,382 $8,327 $33,390 $9,250 $9,250
Fixed Assets and Equipment $0 $1,120 $594
Other $8,269 $31,200 $31,727 $38,471 $39,853
Total FINANCE - BUDGET &
COMPLIANCE: $822,202 $744,402 $966,932 $1,055,527 $1,031,746

FINANCE - ACCOUNTING OPERATIONS
Salaries and Benefits $907,290 $1,273,137 $1,402,962 $1,482,314 $1,567,922 Services $617,364 $581,887 $607,627 $675,200 $675,200
Supplies $3,386 $641 $4,100 $1,800 $1,800
Fixed Assets and Equipment $0 $1,165 $732
Other $16,571 $62,525 $63,580 $72,132 $74,724
Total FINANCE - ACCOUNTING
OPERATIONS: $1,544,611 $1,919,354 $2,079,001 $2,231,446 $2,319,646 Total ADMINISTRATION: $3,255,389 $3,649,692 $4,162,910 $4,848,536 $4,744,611 Total GENERAL GOVERNMENT: $3,255,389 $3,649,692 $4,162,910 $4,848,536 $4,744,611 Total Expenditures: $3,255,389 $3,649,692 $4,162,910 $4,848,536 $4,744,611 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 238 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (56.9%)
Services (32.7%)
Other (8.9%)
Supplies (1.5%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021
FY2022
FY2023FY2024
FY2025
0 1
2 3
4 5
6 City of San Leandro | Proposed Biennial Budget FY24-25 Page 239 Accomplishments
Developed succession plans that promote knowledge transfer to newer Finance personnel and ensure that department stays abreast of current financial guidelines, best practices, and innovations Transitioned city-wide budgets messaging to a digital budget book that provides better transparency and accessibility
Implemented new models for long-range financial planning and investments to provide stability to the City through prudent management of financial resources
Utilized current and emerging technology tools to improve financial transparency and engagement through ease of access to financial information
Aligned procurement with best practices and consistency with thresholds established by the California Legislature in order to enhance and speed up the award process for efficiency and delivery The City of San Leandro has been recognized for excellence in governmental accounting and financial reporting by national governmental financial accounting and budget experts each year City of San Leandro | Proposed Biennial Budget FY24-25 Page 240 Goals and Objectives
Maintain the City’s fiscal health and continue to provide adequate resources to fund City services
Continue to prepare annual reports for the Measure HH citizens oversight committee Establish committees and prepare annual reports for Measures OO, PP, and NN citizens oversight committee
Continue to achieve the GFOA Distinguished Budget Presentation Award and certificate of achievement for the City’s Annual Comprehensive Financial Report Continue optimizing collection efforts for business license taxes, and animal licenses, to increase general fund revenues
Review current policies and procedures for all areas of Finance and revise as necessary to ensure optimal efficiency and effectiveness and proper financial stewardship Implementation of new Enterprise Resource Planning system (ERP) to streamline operations and integrate applications across Citywide systems Update chart of accounts/account structure to allow better tracking and transparency Automate approval of invoices to reduce waste and streamline the City’s payment process Integration of City permitting software into ERP system Left: Cashier Clerk                                 Right: Payroll Performance Measures
Performance Objective FY24 Target FY25 Target
Investments meet safety, liquidity, and
reasonable return requirements
$198M total cash
and investments,
95% pooled
investment and

1.5% market yield
rate of return
$200M total cash and
investments, 95% pooled
investment and 1.7% market
yield rate of return
Meet statutory state submission
deadline with no findings by external
auditors
Meet deadline
with no audit
findings
Meet deadline with no audit
findings
Percent of business licenses issued
within 14 days
98% 98%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 241 Fire Department
The City contracts with the Alameda County Fire Department for emergency and non-emergency fire services. The City retains ownership of five fire stations, the fire apparatus, and the fire training facility.

The Alameda County Fire Department is responsible for the mitigation of such incidents as fires, medical emergencies, hazardous materials, and specialized rescue. First-responder paramedic services are available on all engine and truck companies on a 24-hours a day basis throughout the city. Through their extensive regional resource network, automatic aid, mutual aid, and contractual agreements, the Fire Department ensures the highest level of fire and emergency response in the event of local or regional disasters.

The Fire Department is also responsible for a broad array of administrative, financial, and programmatic service areas essential for maintaining operational readiness. These include Fire Prevention, Emergency Medical Services, Special Operations, Wildland Urban Interface, Public Education and Community Relations, Community Emergency Preparedness Training, Apparatus Maintenance, Reserve Firefighter Unit, and Administration/Finance. In 2020-21, the Department responded to 10,634 requests for service within the city, an increase of 1% from 2019-20. Most of these incidents (72%) were for medical/rescue emergencies; the remaining 28% were for fires and other emergencies. In 2022-23, the year-end call total is projected to be over 10,000.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 242 Organizational Chart
The Alameda County Fire Department staffing changes consist of:
5% pay increase for IAFF Local 55 group for CY 2024, 3.5% pay increase for unrepresented groups on 6/27/2023 5% health premium increase
Align retiree health pay-go to actuarially determined contribution amount Employees contribute 4% of top-step firefighter pay towards CERBT trust Fire Chief
Fire Department
Deputy Chief
Support Services
Fire Marshall
Fire Department
Deputy Fire Marshall
Fire Department
Code Compliance Officer
Fire Department
Deputy Chief
Operations
Division Lead
San Leandro
Battalion 4
Fire Department
Fire Station 9
Truck 9
Engine 9
Fire Station 10
Engine 10
Rescue Boat 10
Fire Station 11
Engine 11
Rescue Boat 11
Battalion Chief
Engine 12, Truck 12
Haz-mat 12
Fier Station 13
Engine 13
Expenditures Summary
$32,027,397 $4,345,849
(15.70% vs. prior year)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 243 The Alameda County Fire Department budget changes consist of:

Fire Station Alerting System
Increasing costs from Apparatus and Facilities, Radios, and Fuel programs Fire Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
Expenditures by Fund
GENERAL FUND $25,512,989 $27,034,310 $27,681,548 $32,027,397 $33,275,965 Total GENERAL FUND: $25,512,989 $27,034,310 $27,681,548 $32,027,397 $33,275,965 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 244 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (98.2%)
Other (1.8%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Fixed Assets and Equipment Other Services
FY2021FY2022FY2023FY2024FY2025
0 5
10 15
20 25
30 35
City of San Leandro | Proposed Biennial Budget FY24-25 Page 245 Expense Objects
Services $25,121,223 $26,395,909 $27,198,433 $31,453,635 $32,695,203 Supplies $1 $41 $0 $0 $0
Fixed Assets and Equipment $213 $238,318 $13,750 $0 $0
Other $391,553 $400,041 $469,365 $573,762 $580,762
Total Expense Objects: $25,512,989 $27,034,310 $27,681,548 $32,027,397 $33,275,965 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Accomplishments
Continued working toward improved service delivery through enhanced coordination among fire and emergency service agencies within the region
Conducted community outreach by providing public education, station tours, engine visits to schools, and fire extinguisher training classes for local businesses Hosted fire station open houses, including Santa at the Fire House Conducted seven Personal Emergency Preparedness (PEP) classes Conducted two Listos workshops
Facilitated a Community Emergency Response Team (CERT) Training Academy for 40 participants, designed to train them in basic disaster response skills, and to increase the community’s capability, resiliency, and self-sufficiency during a disaster
Attended all Disaster Council meetings to provide status updates on emergency management program services and opportunities
Reviewed the City’s Disaster Plan and Management Operations Plan (MOP) for National Incident Management System (NIMS) and Standard Emergency Management System (SEMS) compliance Updated the Fire Service Contract
Adopted and implemented the 2022 Fire Code
Participated in the San Leandro Citizen Budget Task Force City of San Leandro | Proposed Biennial Budget FY24-25 Page 246 Goals and Objectives
Implement first responder mental health unit to include alternative destinations Develop and implement a new Emergency Medical Services response plan for San Leandro and Alameda County
Continue to build upon our collaborative work with the City to ensure fiscal sustainability and implement the ACFD Strategic Business Plan
Provide appropriate and scalable fire prevention services to meet the community’s current and future needs Actively pursue grant funding alternatives from local, state, and federal agencies for administration, operations, training, and necessary capital improvements
Continue to build the community’s capability to mitigate and respond to disasters via PEP and CERT Training for businesses and residents
Continue to provide training that ensures a respectful and professional workforce with a high degree of cultural competency
Support evaluation and analysis of potential impacts of new development projects and propose mitigation recommendations
Performance Measures
Performance Objective FY24 Target FY25 Target
Fire Plan Code Check 1,000 1,000
Provide Community Emergency
Response Team (CERT) Training
4 4
Provide Personal Emergency
Preparedness (PEP) Training
4 4
Provide Good Response Time 90% 90%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 247 Human Resources Department
The Human Resources Department is responsible for providing employment services in support of City’s departments and workforce. Its goal is to recruit, retain, and develop a diverse, well-qualified, and high performing workforce, and provide guidance on all employment-related matters. Human Resource programs include recruitment and selection; onboarding and orientation of new employees; classification and compensation; labor negotiations; employee relations; benefits and leave administration; training and development; and workers’ compensation. The Department also provides staff support to the Personnel Relations Board.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 248 Organizational Chart
The Human Resources Department staffing changes consist of:

New Senior Human Resources Analyst (1)
New Human Resources Analyst (1 limited duration)
New Human Resources Analyst – ERP (1 limited duration)
New Human Resources Technician – ERP (1 limited duration) New Administrative Assistant II (1)
Decrease Administrative Assistant III (0.5) to Administrative Assistant II (0.25) Human Resources
Recruitment
Compensation
Employee Relations
Training Development
Onboarding
Negotiations
Benefits and Leave
Workers' Compensation
City of San Leandro | Proposed Biennial Budget FY24-25 Page 249 Expenditures Summary
$2,415,662 $502,134
(26.24% vs. prior year)
The Human Resources Department budget changes consist of:

Increase funding to support Employee Engagement and Culture program, activities, and events; develop a robust Employee Recognition program
Increase funding to support Recruitment functions
Human Resources Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 500k
1,000k
1,500k
2,000k
2,500k
3,000k
Expenditures by Fund
GENERAL FUND $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Total GENERAL FUND: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 250 Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

HUMAN RESOURCES
FY2021FY2022FY2023FY2024FY2025
0 0.5
1 1.5
2 2.5
3 Expenditures

GENERAL GOVERNMENT

ADMINISTRATION

HUMAN RESOURCES
Salaries and Benefits $1,155,259 $1,267,804 $1,121,261 $1,761,855 $1,831,443 Services $280,523 $363,756 $546,488 $463,500 $423,950
Supplies $2,582 $5,195 $7,734 $3,300 $3,150
Other $149,447 $222,734 $238,046 $187,007 $220,759
Total HUMAN RESOURCES: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Total ADMINISTRATION: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Total GENERAL GOVERNMENT: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Total Expenditures: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 251 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (72.9%)
Services (19.2%)
Other (7.7%)
Supplies (0.1%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Other Services Salaries and Benefits
FY2021FY2022FY2023FY2024FY2025
0 0.5
1 1.5
2 2.5
3 City of San Leandro | Proposed Biennial Budget FY24-25 Page 252 Expense Objects
Salaries and Benefits $1,155,259 $1,267,804 $1,121,261 $1,761,855 $1,831,443 Services $280,523 $363,756 $546,488 $463,500 $423,950
Supplies $2,582 $5,195 $7,734 $3,300 $3,150
Other $149,447 $222,734 $238,046 $187,007 $220,759
Total Expense Objects: $1,587,811 $1,859,489 $1,913,528 $2,415,662 $2,479,301 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Accomplishments
Successfully negotiated successor labor agreements with all bargaining groups for contracts expiring in 2021 and 2022 (SLCEA, SLPOA, SLPMA, SLMO, and Confidential Employees group).

Completed a comprehensive classification and total compensation study for all management positions in SLMO.

Continued implementation and administration of COVID-19 Prevention and Response Program; updated COVID-1 safety protocols in compliance with changing federal, state, county public health regulations; completed contact tracking, required reporting and noticing of exposures and positive cases; managed supplemental paid sick leave.

Developed and implemented a COVID-19 vaccination and testing program for all City employees, including recordkeeping of vaccine documentation and on-site testing of unvaccinated employees.

Developed and implemented a Telework policy to facilitate a hybrid work model for employees.

Partnered with the City Manager’s Office to execute an employee engagement survey.

Conducted 137 recruitments; including executive searches for City Manager, Assistant City Manager, Police Chief, Chief Technology Officer, and Finance Director.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 253 Goals and Objectives
Conduct a comprehensive classification and total compensation study for all employees in SLCEA and Confidential Employee group.

Reenergize and develop a new employee recognition and appreciation program.

Reduce citywide vacancy rate to support City service delivery.

Participate in the Enterprise Resource Planning selection and implementation process.

Performance Measures
Performance Objective FY24 Target FY25 Target
Number of job specifications reviewed and updated 50 50 Achieve employee engagement survey participation 85% 85% Achieve a City employment vacancy rate below 11% below 11% City of San Leandro | Proposed Biennial Budget FY24-25 Page 254 Human Services Department
The Human Services Department is dedicated to developing a sense of community and raising the quality of life for all residents.  The Human Services Department (HS) is responsible for offering programs and services that support the health and well-being of all San Leandro residents, but especially those experiencing poor health and educational outcomes.

The Department’s work is still being informed by the Human Services Gap Analysis.  The analysis resulted in the prioritization of several issue areas: severe mental health; food insecurity; domestic and intimate partner violence; homelessness; and overall poverty.

In the roles of funder, convener and advocate, the Human Services Department increases partnerships with faith-based organizations, non-profits, and government agencies to provide food security programs, senior services, free and low-cost transportation programs, Domestic and violence prevention services, youth services, and homeless services.  In addition, HS is working with the Police Department and the Alameda County Fire Department to pilot a Mental Health Crisis Response Unit that will support the needs of vulnerable residents, while reducing the stress on the 911 and hospital systems.

Additionally, HS staffs the Human Services Commission and the Senior Commission.  The HS staffs work with commissioners in supporting the City Council’s mission and vision.

Current staffing capacity includes four full-time staff and four part-time staff members.  The Department currently has three full-time vacant positions that will be filled I the upcoming year.  Staff operate from City Hall and the Senior Community Center.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 255 Organizational Chart
The Human Services Department staffing changes consist of:

Increase Administrative Assistant II from 0.5 FTE to 1.0 FTE Increase hours for two Part-time positions in the Senior Services Division Recreation Specialists I and II
Human Services
Human Services
Commission
Senior Commission
Expenditures Summary
$4,698,270 -$1,394,990
(-22.89% vs. prior year)
Human Services Department Proposed and Historical Budget vs. Actual FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
7M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 256 Expenditures by Fund

GENERAL FUND
GENERAL FUND $6,093,259 $4,698,270 $4,065,158
Total GENERAL FUND: $6,093,259 $4,698,270 $4,065,158
Name FY2023 Adjusted FY2024 Budgeted FY2025 Proposed
Expenditures by Function
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

HUMAN SERVICES
FY2023FY2024FY2025
0 1
2 3
4 5
6 7
City of San Leandro | Proposed Biennial Budget FY24-25 Page 257 Expenditures

RECREATION AND CULTURE

HUMAN SERVICES
HUMAN SERVICES ADMINISTRATION $180,133 $1,495,400 $1,609,812 REC PROGRAM - SR/EXCURSIONS $75,126 $338,790 $269,078
COMMUNITY ASSISTANCE $2,638,000 $2,780,000 $2,100,000
EXPANDED HOMELESS OUTREACH TEAM SERVICES $50,000 $50,000 LONG-TERM NAVIGATION CENTER $3,200,000
HUMAN SERVICES ADMINISTRATION - TITLE NOT FOUND $0 $34,079 $36,267 Total HUMAN SERVICES: $6,093,259 $4,698,270 $4,065,158
Total RECREATION AND CULTURE: $6,093,259 $4,698,270 $4,065,158 Total Expenditures: $6,093,259 $4,698,270 $4,065,158
Name FY2023 Adjusted FY2024 Budgeted FY2025 Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (64.7%)
Salaries and Benefits (30.3%)
Other (4.5%)
Supplies (0.5%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 258 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Salaries and Benefits Services FY2023FY2024FY2025
0 1
2 3
4 5
6 7
Expense Objects
Salaries and Benefits $0 $1,425,808 $1,497,817
Services $5,784,296 $3,040,844 $2,300,594
Supplies $20,378 $22,379 $22,379
Fixed Assets and Equipment $563
Other $288,022 $209,239 $244,368
Total Expense Objects: $6,093,259 $4,698,270 $4,065,158 Name FY2023 Adjusted FY2024 Budgeted FY2025 Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 259 Accomplishments
Successfully Implement a COVID-19 vaccination and treatment site at the Marina Community Center, which Alameda County Public Health Department reported was one of the most utilized in Alameda County.

Redirected $500,000 in HHAP Funds to support the two homeless shelters in San Leandro. Previously the funds were for the Navigation Center operations, but were redirected due to delays with the project. The alternative would have been lost of these funds and potential subsequent years.

Collaborated with the Police Department and the Alameda County Fire Department on the design of a Mental Health Crisis Response Unit, which will fill a gap in services and reduce the stress on the 911 and hospital systems.

Contracted Family Violence Law Center to provide a 365days/year domestic violence response unit. The program also provides case management and training.

Increased the FLEX RIDES membership by 20% from the prior fiscal year. Theare are currently a record-breaking 520 members actively enrolled. Membership was down to about 200 during the onset and peak of COVID-19.

Increased services and events while maintaining quality customer service and improve community engagement.

Supported the implementation of the Point-In-Time (PIT) Count that provides insight about homeless trends in San Leandro and supports homeless funding and sustainability efforts.

Winter support for unhoused residents during the harsh 2022-2023 winter months via collaboration with faith-based, non-profit and public organizations. This includes a Storm Support Resource Center at Halcyon Church, Emergency Housing at the Marina Inn, and a warming center at First United Methodist Church.

Onboarded a full-time Human Services Manager, a part-time senior services staff member, and two YearUp Program interns
Build the capacity of a new department by setting up new accounting systems to budget and track the new department expenses.

Designed a CAP/CDBG process in collaboration with the Community Development to effectively allocate about $160K of CAP funds and about $121,000 of CDBG funds to local non-profit organizations to support the human service needs in San Leandro.

Goals and Objectives
Produce an Age-friendly Action Plan via a community participatory process Implement a plan to provide summer cooling and winter cooling centers.

Develop a workplan/policies to guide homeless efforts. Includes the development of a multi-departmental approach to address homelessness through coordination with staff, community organizations and Alameda County.

Increase partnerships and services to youth in San Leandro Build the capacity of the department by filling vacant positions, including the Department Director and homeless outreach workers.

Explore new revenue options to support human service needs.

Prioritize the results of the Management Study and develop an implementation strategy Create a plan for leveraging the social service resources in San Leandro and the County to make efficient use of all limited resources.

Develop and implement a diversity, equity and inclusion approach that influences the delivery of City-provided and external human services
Conduct outreach and community education about human services Orient and prepare new commissioners for roles as members, vice chair and chair Performance Measures
Performance Objective FY24 Target FY25 Target
Support the operations of cooling/warming center to support the needs of people when the temperature reaches a level that becomes a health and safety hazard for the unhoused
25 people per day 25 people per day
Provide emergency services to assist those who are at risk of or who are already experiencing homelessness to support their reintegration in the community
95/year 95/year
Provide mobile outreach and case management services to individuals and families at risk of or who are already experiencing homelessness
30/week 30/week
City of San Leandro | Proposed Biennial Budget FY24-25 Page 260 Information Technology Department
The Information Technology Department provides critical technology services to all City Departments. The department is responsible for developing and maintaining the City’s technology infrastructure and business applications, including network, data center, servers, storage, geographic information systems (GIS), and Helpdesk support.

The department also manages the City’s public Wi-Fi, fiber optics network, cybersecurity systems, and is responsible for graphic design and printing services.

In addition, the IT support citywide innovation and process improvement, such as open data, data analytics, mobile apps, and digital services. The Information Technology Department is funded through an Internal Service Fund.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 261 Organizational Chart
The Information Technology Department staffing changes consist of:

New Information Technology Manager (Limited Duration)
New Innovation Analyst (Limited Duration) for ERP
New Helpdesk Technician for Police Department Support
New Innopvation Analyst for Police Department Support
Information Technology
Network, Infrastructure
and Operations
Business Applications
and Innovation Services
Administrative and
Central Services
Expenditures Summary
$6,909,871 -$4,196,662
(-37.79% vs. prior year)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 262 Information Technology Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M

2.5M
5M

7.5M

12.5M
Expenditures by Function
Expenditures

GENERAL GOVERNMENT

INFORMATION TECHNOLOGY DIVISION
TELEPHONE/COMPUTER SERVICES $3,777,699 $4,110,702 $4,860,123 $5,336,328 $6,141,849 CENTRAL SERVICES $300,785 $337,663 $397,931 $387,555 $399,585 INFORMATION SYSTEMS EQUIPMENT $94,962 $116,538 $1,099,299 $0 $0

FINANCIAL SOFTWARE SYSTEM
INSTALLMENT 1 $0 $20,820 $4,049,180 $1,185,988 $1,233,855

DIGITAL DIVIDE & BROADBAND INFRAST
ENHAN $700,000
Total INFORMATION TECHNOLOGY
DIVISION: $4,173,445 $4,585,724 $11,106,533 $6,909,871 $7,775,289 Total GENERAL GOVERNMENT: $4,173,445 $4,585,724 $11,106,533 $6,909,871 $7,775,289 Total Expenditures: $4,173,445 $4,585,724 $11,106,533 $6,909,871 $7,775,289 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 263 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (49.6%)
Services (39.9%)
Other (8.6%)
Supplies (1%)
Fixed Assets and Equipment (0.9%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10

2.5 5

7.5 12.5
City of San Leandro | Proposed Biennial Budget FY24-25 Page 264 Expense Objects
Salaries and Benefits $1,722,060 $1,791,085 $1,957,673 $3,430,200 $3,561,759 Services $1,850,411 $2,199,164 $7,644,216 $2,755,436 $3,478,572 Supplies $39,764 $48,191 $60,913 $67,335 $68,776
Fixed Assets and Equipment $187,942 $136,378 $1,018,800 $60,500 $63,525 Other $373,268 $410,907 $424,931 $596,399 $602,657
Total Expense Objects: $4,173,445 $4,585,724 $11,106,533 $6,909,871 $7,775,289 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Accomplishments
Implement a new ERP system
Deploy new Mobile 311 system and integrate with Public Works work order management Replace aging network and data center infrastructure
Deploy laptops to City staff and rugged laptops to Police Provide all office workers with an efficient computing environment Goals and Objectives
Improve City Processes
Stabilize Critical Technology Infrastructure
Enable a Modern Workforce
Transform the City through Innovation
Improve the City’s Cybersecurity Posture
Help us Become a Successful Smart City
City of San Leandro | Proposed Biennial Budget FY24-25 Page 265 Performance Measures
Performance Objective FY24 Target FY25 Target
Overall Customer Satisfaction on Incident Response 95% 94% Overall Customer Satisfaction on Service Request Fulfillment 80% 80% Percentage of Software Applications Supported Citywide 90% 90% City of San Leandro | Proposed Biennial Budget FY24-25 Page 266 Library Department
The Library Services Department is responsible for providing professional library services meeting the educational, cultural, and informational needs of residents. Additionally, the department assists in maintaining the city’s historical heritage as well as promoting cultural arts through community programming that reflects San Leandro’s rich cultural diversity.

The department is responsible for the operation of the Main Library, including meeting rooms, Project Literacy, the Bookmark Café, San Leandro History Museum, Casa Peralta, and three neighborhood branch libraries. The Library Services Department is organized into three divisions: Library Administration, Library Services and Support Services.

Library Administration manages all personnel activities and oversees all Library operations. Administration also provides staff support to the Arts, Culture & Library Commission, the San Leandro Arts Council, the San Leandro Public Library Foundation, Friends of the Library, Casa Peralta, and the San Leandro History Museum and Art Gallery.

The Library Services Division provides library and museum services for adults and children at the Main Library, the three neighborhood branches, the San Leandro History Museum and Art Gallery, and the Casa Peralta. Services include selection and classification of approximately 20,000 new items every year, educational, cultural, artistic, and informational programming, library and museum tours, and literacy programs. It is also responsible for organizing the activities of all professional librarians; coordinating outreach with schools, senior living facilities, and other inter and intra-agency partners; and providing bibliographic instruction to the community. A large cadre of community volunteers enhance the library offerings.

The Support Services Division is responsible for financial and facilities management of the department. Centralizing these activities ensures that personnel, facilities resources, and funds are utilized to maximum advantage in achieving department goals. This division facilitates efficient operation of the Main Library, three branch libraries, the Bookmark Café, the Casa Peralta Historic House, and the San Leandro History Museum and Art Gallery.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 267 Organizational Chart
The Library Department staff changes consist of:

Add - Management Analyst II
Upgrade – Project Literacy Coordinator to Librarian
Hours Upgrades – Part-time Library Security Aide Hours
Hours Upgrades – Part-time Museum Curator to Actuals
Hours Upgrades – Part-time Museum Senior Library Assistants to Full-time Employee Hours Upgrades – Part-time Librarians
Hours/Position Reductions – Part-time Library Aides
Hours/Position Reductions – Part-time Maintenance Aides Library Administration
Library Services Support Services
City of San Leandro | Proposed Biennial Budget FY24-25 Page 268 Expenditures Summary
$8,188,665 $794,795
(10.75% vs. prior year)
The Library Department budget changes consist of:

Translation and collections for Diversity, Equity, Inclusion, and Belonging (DEIB) in action Digital divide initiatives and historical preservation
Increase in Summer Library Program and weekly performer/supply costs Allocation for staff development and recognition
Library Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2M
4M
6M
8M
10M
Expenditures by Fund
GENERAL FUND $5,543,475 $6,383,539 $7,289,141 $8,038,882 $8,502,424 SPECIAL GRANTS FUND $37,041 $150,833 $104,729 $149,783 $154,815 Total: $5,580,516 $6,534,371 $7,393,870 $8,188,665 $8,657,239 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 269 Expenditures by Function
Budgeted Expenditures by Function
LIBRARY ADMINISTRATION (85.5%)
TECHNICAL SERVICES (6.7%)
PROJECT LITERACY PROGRAM (2.9%)
SUPPORT SERVICES (2.6%)
LIBRARY - CASA AND MUSEUM (2.1%)
BOOKMARK CAFE (0.3%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

BOOKMARK CAFE LIBRARY - CASA AND MUSEUM PROJECT LITERACY PROGRAM

SUPPORT SERVICES TECHNICAL SERVICES LIBRARY ADMINISTRATION FY2021FY2022FY2023FY2024FY2025
0 2
4 6
8 10
Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 270 Expenditures

RECREATION AND CULTURE

LIBRARY
LIBRARY ADMINISTRATION $4,887,837 $5,507,249 $6,128,003 $6,998,859 $7,348,155 LIBRARY - CASA AND MUSEUM $110,219 $143,442 $151,649 $171,057 $187,087 BOOKMARK CAFE $13,622 $60,779 $115,869 $21,819 $21,998
PROJECT LITERACY PROGRAM $138,883 $272,877 $212,291 $234,773 $242,476 SUPPORT SERVICES $429,954 $550,024 $786,059 $210,163 $255,000 TECHNICAL SERVICES $0 $0 $0 $551,995 $602,523
Total LIBRARY: $5,580,516 $6,534,371 $7,393,870 $8,188,665 $8,657,239 Total RECREATION AND CULTURE: $5,580,516 $6,534,371 $7,393,870 $8,188,665 $8,657,239 Total Expenditures: $5,580,516 $6,534,371 $7,393,870 $8,188,665 $8,657,239 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (58.4%)
Other (27.9%)
Supplies (7.5%)
Services (6.1%)
Fixed Assets and Equipment (0.09%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 271 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Services Supplies Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 2
4 6
8 10
City of San Leandro | Proposed Biennial Budget FY24-25 Page 272 Expense Objects
Salaries and Benefits $3,174,557 $3,581,273 $3,891,763 $4,778,309 $5,123,130 Services $463,136 $463,657 $640,538 $503,459 $499,676
Supplies $373,727 $587,800 $762,968 $614,881 $674,513
Fixed Assets and Equipment $0 $74,665 $18,541 $7,157 $0 Other $1,569,096 $1,826,976 $2,080,060 $2,284,859 $2,359,919 Total Expense Objects: $5,580,516 $6,534,371 $7,393,870 $8,188,665 $8,657,239 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 273 Accomplishments
Received $4.5M in grant funding from the California State Library Building Forward match grant program for library facility upgrades, which facilitates the Mulford-Marina Branch replacement and other library facility HVAC and lighting upgrades.

Merged the Arts Commission and Library-Historical Commission into an Arts, Culture & Library Commission to accelerate arts in San Leandro and provide for more efficient and effective use of government resources.

Reopened the libraries in phases to include full hours at Main and Manor locations after years of closure due to the pandemic, this included and addition of Sunday hours to Manor.

In collaboration with the IT Department, provided computer and device training and equipment for the community, especially elderly residents who do not speak English as an effort to bridge the digital divide.

Received a grant from the California State Library to fund Project Literacy which helps 25-50 adults annually with the English literacy skills.

Established new MOUs with First 5 Alameda County which provided $36,385 to support early literacy and kindergarten readiness programs including storytime kits for families in English, Spanish, and Chinese, and library programming.

Completed agreements with Columbia Telecommunications Corporation that will provide the Library Federal E-Rate and California State Broadband funding to provide fiber internet connection to Mulford-Marina library and a redundant public network to the other library facilities for backup in case of emergency.

Received an LSTA grant for $19,360 that allowed the library to create a memory lab where the community could digitize their photos, videos, and documents, as well as share those with the library to help build and diversify its historical image archive.

Updated and created policies capturing the changing needs of the community and the and industry standard changes to document practices for staff direction and facility safety.

Joined LINK+ consortium that provides library users the opportunity to lend items from over 70 public and academic libraries in California.

Hosted the Wednesday Farmers’ Market at the Main Library when the former location on Parrot St. could no longer be used. According to the Farmers’ Market association, it was their most successful market in San Leandro.

Delivered a well-received Redlining and Housing Discrimination exhibit with duplicative sets, one in the museum and one at the library which will travel to other locations in the city.

Bottom Right: Picture of Teen Corner Reading Room & Kid's Quiet Zone City of San Leandro | Proposed Biennial Budget FY24-25 Page 274 Goals and Objectives
Complete a Library and Museum Strategic Plan through focus group community feedback to understand the service gaps and the perception/communication gaps and develop actions to close those gaps (Supports Council Goals A through G)
Continue to actively seek alternate funding sources to provide library services and community programs (Supports Council Goals A, E and F)
Review, update, and/or create library policies that align with community expectations with consideration for equity, diversity, and inclusion. Place these policies on a 3-year review cycle (Supports Council Goals A through G) Develop a comprehensive staff training program to build technical and employment integrity skills competencies as a mechanism to prepare staff for a path for advancement in the organization (Supports Council Goal G) Support the Arts, Culture, and Library commission efforts to deliver arts and culture initiatives and outputs (Supports Council Goals E and F)
Build a culture of accountability, education, and employee development to empower staff with growth opportunities (Supports Council Goal G)
Explore alternatives for the operations of the Bookmark Café (Supports Council Goals A and D) Performance Measures
Performance Objective FY24 Target FY25 Target
Increase library card holders from 29% to 31% of San Leandro’s population
31% 31%
Increase Library Visits to 244,000 244,000 244,000
Increase total circulation of physical and electronic items by 10% 365,743 365,743 Increase program attendance by 10% 9,370 9,370
City of San Leandro | Proposed Biennial Budget FY24-25 Page 275 Police Department
The responsibilities of the Police Department include protection of life and property, preservation of public order, investigation of criminal offenses, apprehension of criminal offenders, and regulation of traffic on public streets to accomplish the safe and expeditious movement of vehicles and pedestrians. The department is organized into six divisions:

Administration, Criminal Investigation, Patrol, Professional Standards and Training, Support Services, and Traffic.

The Administration Division is comprised of the Chief of Police, Assistant Police Chief, Police Captain, Police Business Manager, and Crime Analyst. The Chief of Police, Assistant Police Chief, and Police Captain provide leadership to department staff to ensure that effective management of police resources is provided within the community. The Police Business Manager provides technical assistance with municipal law enforcement, fiscal budgets and grant administration.

The Crime Analyst examines the city’s crime trends and delivers recommendations on allocating resources. The analyst is responsible for delivering insights uncovered from combining data from multiple distinct databases. This work helps improve service delivery to further the council’s goal of maintaining a safe community.

The Criminal Investigation Division is comprised of five units: Special Victims Unit, Crime Suppression Unit, Property Crimes Unit, Crimes Against Persons Unit, and the Property & Evidence division. The Investigations Division also oversees the Evidence Response Team; officers specially trained to manage complex crime scenes.

The Patrol Division is the largest division within the Police Department and operates 24 hours a day, 365 days a year.

The Tactical Operations Team operates out of Patrol as a collateral assignment, enlisting the help from three specially trained groups: Hostage Negotiators, Tactical Operators, and Tactical Dispatchers.

The Volunteers in Policing Service (VIPS) program offers citizens looking to volunteer their time and skills to the Department. VIPS are cross trained in Records, Investigations, and Crime Prevention divisions.

The Professional Standards and Training Division includes the Crime Prevention Unit, City Jail, recruitment, hiring, training, payroll administration, inventory management, and procedural oversight of personnel.

The Crime Prevention Unit is responsible for partnering with city businesses and neighborhoods in implementing crime prevention strategies, Neighborhood Watch, as well as community outreach programs. The unit hosts Neighborhood Watch Programs and the Department Open House (United 4 Safety). The Crime Prevention Unit also manages social media engagement for the police department. The City Jail can hold 28 inmates for up to 24-hours. Training includes leadership/executive development and skill enhancement programs for all personnel, including courses mandated by the California Peace Officers Standards in Training. Additionally, the Training unit provides workshops on diversity, Fair and City of San Leandro | Proposed Biennial Budget FY24-25 Page 276 Impartial and Bias-Free Policing, crisis intervention training for mental illness, sexual harassment, and workplace violence for all Police Department personnel. The division coordinates the Citizen’s and Teen Academies, as well as all promotion, recognition, and awards ceremonies.

The Support Services Division includes the Records and Emergency Communications Units. These sections provide support functions for the Department. The Records Section processes and manages police reports, related documents, court liaison services, operates the Live Scan Fingerprinting System, and assists with license and permit applications.

The Communications Center receives all police and animal control calls for service from the community.

The Communications Center is staffed 24-hours a day and is responsible for the dispatching of public safety personnel and equipment. Dispatchers attended a variety of training classes with included Customer Service, Terrorism Awareness, Active Shooter Training, Dispatch Ethics and Leadership, Disaster Training and Domestic Violence.

The Traffic Division is comprised of the following sections: Traffic and Commercial Enforcement, and Animal Control.

Traffic Enforcement handles all vehicle-related concerns within the city, including vehicle code enforcement and parking violations. There are three goals within the Traffic Unit: 1) enforce traffic laws to provide safe streets; educate the community on traffic laws and quality of life issues; 2) empower citizens with traffic knowledge so they can make safe decisions while riding a bike, driving or walking; 3) work closely with the Traffic Engineering Department.

Animal Control is responsible for nuisance complaints involving animals, animal bites/attacks, stray domestic animals, injured domestic animals, and wildlife. They also handle calls for deceased animals. The unit currently contracts with the East Bay SPCA in Oakland. Stray animals, those in need of quarantine, or requiring protective custody are taken to this shelter.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 277 Organizational Chart
The Police Department staffing changes consist of:

Management Analyst II
Administrative Assistant III
Administration
Crime Analyst
Patrol
Volunteers in Policing
Services
Support Services
Traffic
Criminal Investigation
Tactical Operations
Crime Prevention Unit
Communications Center
Animal Control
City of San Leandro | Proposed Biennial Budget FY24-25 Page 278 Expenditures Summary
$42,507,483 -$3,789,626
(-8.19% vs. prior year)
The Police Department budget changes consist of:

East Bay SPCA
Flock Community Safety Cameras (82 Cameras)
Outsourced Internal Affairs Investigations
Meal Prep Delivery Service for Police Dispatchers
Truleo Personal Video Recording System (PVRS) Review and Analysis Recruitment Advertising
Increased Labor Costs
New employees and ramping up post-COVID training
Uniforms for New Hires
Background Investigations
One-Time Expenses
EBRCSA Radio Encryption
Phone System Replacement (State Mandated)
Police Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
50M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 279 Expenditures by Fund
GENERAL FUND $39,163,546 $36,979,558 $45,101,880 $41,849,407 $44,700,669 ASSET SEIZURE FUND $27,175 $126,769 $828,877 $0 $0
SPECIAL GRANTS FUND $102,232 $60,795 $366,353 $658,076 $165,702 Total: $39,292,952 $37,167,123 $46,297,110 $42,507,483 $44,866,371 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Function
Budgeted Expenditures by Function
PATROL (48.3%)
PD - INVESTIGATION (13.9%)
PD - ADMINISTRATION (13.7%)

EMERGENCY

COMMUNICATIONS SYSTEM
(8.2%)

EMERGENCY

COMMUNICATIONS SYSTEM
(8.2%)
PD - PROFESSIONAL STANDARDS (6.8%)
TRAFFIC (4.8%)

PD - RECORDS,
COMMUNICATIONS & ID (1.8%)

PD - RECORDS,

FRONTLINE ENFORCEMENT
PROGRAM (1.3%)

FRONTLINE ENFORCEMENT
City of San Leandro | Proposed Biennial Budget FY24-25 Page 280 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

ASSET SEIZURE - STATE COMMUNITY STANDARDS

RED LIGHT SAFETY PROGRAM COPS CPD MICROGRANT INITIATIVE

FRONTLINE ENFORCEMENT PROGRAM OFFICER WELLNESS GRANT

TITLE NOT FOUND ANIMAL CONTROL

PD - RECORDS, COMMUNICATIONS & ID TRAFFIC

PD - PROFESSIONAL STANDARDS EMERGENCY COMMUNICATIONS SYSTEM 1/2
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Expenditures

PUBLIC SAFETY
POLICE

PD - ADMINISTRATION
Salaries and Benefits $2,045,323 $1,922,471 $2,090,451 $2,995,071 $3,165,753 Services $177,569 $320,468 $554,403 $46,655 $47,771
Supplies $26,818 $21,777 $28,115 $9,440 $9,200
Fixed Assets and Equipment $26,349 $0 $0 $4,000 $4,000
Other $2,244,231 $2,284,889 $2,795,593 $2,761,564 $2,971,997 Total PD - ADMINISTRATION: $4,520,289 $4,549,604 $5,468,561 $5,816,730 $6,198,720

PD - PROFESSIONAL STANDARDS
Salaries and Benefits $1,752,059 $2,045,147 $1,591,754 $1,838,122 $1,927,475 Services $197,922 $307,092 $431,716 $737,470 $919,407
Supplies $84,986 $128,444 $128,250 $194,974 $199,974
Fixed Assets and Equipment $4,111 $0 $0
Other $127,700 $123,251 $125,332 $110,590 $114,045
Total PD - PROFESSIONAL STANDARDS: $2,166,778 $2,603,935 $2,277,051 $2,881,156 $3,160,900

PD - RECORDS, COMMUNICATIONS & ID
Salaries and Benefits $712,729 $644,802 $761,190 $638,234 $690,716 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 281 Services $53,898 $50,525 $85,243 $54,195 $59,195
Supplies $15,652 $13,336 $19,089 $6,706 $6,706
Fixed Assets and Equipment $0 $0 $5,000
Other $74,637 $72,037 $73,253 $57,706 $59,779
Total PD - RECORDS, COMMUNICATIONS
& ID: $856,915 $780,700 $943,774 $756,841 $816,396
PATROL
Salaries and Benefits $17,495,739 $15,900,822 $22,820,164 $18,696,859 $20,037,789 Services $58,811 $40,917 $59,494 $58,600 $56,560
Supplies $351,150 $378,981 $331,670 $281,000 $281,000
Fixed Assets and Equipment $658 $0 $0 $1,500 $5,000
Other $1,664,020 $1,606,052 $1,633,158 $1,509,787 $1,554,885 Total PATROL: $19,570,377 $17,926,771 $24,844,485 $20,547,745 $21,935,234

TRAFFIC
Salaries and Benefits $1,281,867 $1,190,333 $1,438,895 $1,819,098 $1,932,215 Services $66,934 $83,875 $69,168 $56,634 $61,254
Supplies $13,327 $18,738 $24,228 $14,070 $14,070
Other $128,976 $124,483 $126,584 $130,702 $134,157
Total TRAFFIC: $1,491,105 $1,417,430 $1,658,875 $2,020,503 $2,141,696

PD - INVESTIGATION
Salaries and Benefits $5,903,679 $5,554,070 $5,190,616 $4,939,282 $5,258,440 Services $190,894 $186,457 $237,453 $457,015 $473,371
Supplies $49,279 $39,772 $52,057 $14,000 $17,863
Fixed Assets and Equipment $845 $0 $0
Other $550,752 $531,701 $541,858 $494,865 $509,665
Total PD - INVESTIGATION: $6,695,449 $6,311,999 $6,021,984 $5,905,162 $6,259,339

COMMUNITY STANDARDS
Salaries and Benefits $2,660 $0 $0
Services $1,599 $0 $0
Supplies $0 $0 $752
Other $3,941 $3,804 $3,868 $4,809 $4,982
Total COMMUNITY STANDARDS: $8,200 $3,804 $4,620 $4,809 $4,982

FRONTLINE ENFORCEMENT PROGRAM
Services $31,419 $1,715 $115,735 $262,500 $37,500
Supplies $35,114 $59,080 $97,118 $184,000 $10,000
Fixed Assets and Equipment $35,698 $0 $153,500 $99,000 $0 Total FRONTLINE ENFORCEMENT
PROGRAM: $102,232 $60,795 $366,353 $545,500 $47,500

ASSET SEIZURE - STATE
Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 282 Services $23,180 $0 $0
Supplies $0 $0 $74,058
Fixed Assets and Equipment $3,995 $126,769 $754,819
Total ASSET SEIZURE - STATE: $27,175 $126,769 $828,877 $0 $0

EMERGENCY COMMUNICATIONS SYSTEM
Salaries and Benefits $2,618,182 $2,481,924 $2,835,908 $2,854,144 $3,063,776 Services $270,609 $259,862 $237,931 $286,680 $314,508
Supplies $12,363 $10,458 $13,986 $2,000 $2,000
Fixed Assets and Equipment $1,687 $0 $5,000 $153,500 $150,000 Other $242,703 $233,829 $239,269 $185,046 $191,527
Total EMERGENCY COMMUNICATIONS
SYSTEM: $3,145,544 $2,986,074 $3,332,095 $3,481,370 $3,721,811

RED LIGHT SAFETY PROGRAM
Salaries and Benefits $74,006 $16,685 $93,497
Services $286,000 $0 $0
Supplies $228 $0 $442
Other $11,700 $11,292 $11,483 $9,618 $9,963
Total RED LIGHT SAFETY PROGRAM: $371,934 $27,977 $105,422 $9,618 $9,963

COPS CPD MICROGRANT INITIATIVE
Salaries and Benefits $0 $0 $0 $23,586 $26,110
Total COPS CPD MICROGRANT
INITIATIVE: $0 $0 $0 $23,586 $26,110

OFFICER WELLNESS GRANT
Services $0 $37,000 $55,000
Total OFFICER WELLNESS GRANT: $0 $37,000 $55,000

TITLE NOT FOUND
Salaries and Benefits $88,490 $91,594
Services $500 $499
Total TITLE NOT FOUND: $0 $0 $0 $88,990 $92,092
Total POLICE: $38,955,998 $36,795,858 $45,852,097 $42,119,012 $44,469,744

ANIMAL REGULATION

ANIMAL CONTROL
Salaries and Benefits $133,740 $137,458 $119,425 $124,873 $132,684 Services $199,340 $231,119 $322,308 $245,500 $245,500
Supplies $1,744 $630 $1,188 $800 $800
Other $2,131 $2,057 $2,091 $17,298 $17,643
Total ANIMAL CONTROL: $336,955 $371,264 $445,013 $388,472 $396,627 Total ANIMAL REGULATION: $336,955 $371,264 $445,013 $388,472 $396,627 Total PUBLIC SAFETY: $39,292,952 $37,167,123 $46,297,110 $42,507,483 $44,866,371 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 283 Total Expenditures: $39,292,952 $37,167,123 $46,297,110 $42,507,483 $44,866,371 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (80%)
Other (12.4%)
Services (5.3%)
Supplies (1.7%)
Fixed Assets and Equipment (0.6%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 284 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
Expense Objects
Salaries and Benefits $32,019,984 $29,893,712 $36,941,899 $34,017,760 $36,326,552 Services $1,558,174 $1,482,029 $2,113,451 $2,242,749 $2,270,564 Supplies $590,661 $671,216 $770,952 $706,990 $541,613
Fixed Assets and Equipment $73,342 $126,769 $918,319 $258,000 $159,000 Other $5,050,791 $4,993,396 $5,552,489 $5,281,985 $5,568,642 Total Expense Objects: $39,292,952 $37,167,123 $46,297,110 $42,507,483 $44,866,371 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 285 Accomplishments
Department Wide:

Increased Tactical Communication and De-Escalation Training, including Integrating Communications, Assessment, and Tactics (ICAT) training.

The Crime Free Business Training and Certification Program.

Continued the Bias-Free Policing training program to proactively address concerns for 21st Century Policing within our community.

Continued crisis intervention training to provide staff to be deployed as crisis intervention officers to intervene at critical incidents related to mental health.

Enhanced community engagement through the development of a Social Media Team and created a Communications Plan to continue community engagement across all social media platforms and outlets.

Helped develop and staff the Regional Sideshow Enforcement Team (ReSET).

Entered into agreement with Alameda County Sheriff’s Office to provide midnights dispatch coverage 7-days per week.

Matrix Consulting Group initiated police department staffing study.

Increased efficiencies in recruitment and hiring efforts.

Technology:

Bolstered transparency to the community with updated City Dash on the police department’s website.

Expanded the small Unmanned Aerial Vehicle program to evaluate in-progress crime scenes more effectively to reduce risk and keep the community and staff safer.

Enhanced crime analysis capacity and internal case updates with deployment cutting-edge technology software.

Installed Flock Community Safety cameras to aid in the prevention and investigation of crimes Community Outreach:

Continued the United 4 Safety campaign.

Expanded the Chief's Advisory Board.

Expanded the “Coffee with the Cops” program to include a holiday “Cookies with the Cops,” “Pizza with the Cops,” “Ice Cream with the Cops”  campaign.

Hosted the first-annual “Cops and Rodders” event.

Partnered with Unity in the Community at their events.

Launched Community Safety Satisfaction Survey – Zencity.

Partnered with the City to develop and implement the Citizen’s Police Review Board (CPRB) Crime Prevention:

The Department continued its partnerships with the community including:

Connecting numerous Homeowners Associations
The Business Association of South San Leandro (BASSL)
The Downtown Association (DA)
San Leandro Improvement Association
The Crime Free Multi-Housing Program
Leadership San Leandro
Neighborhood Watch
National Night Out
City of San Leandro | Proposed Biennial Budget FY24-25 Page 286 Goals and Objectives
Conduct comprehensive policy and procedure review.

Enhance scenario-based employee training.

Refine the department’s crime reduction plan through a multifaceted approach:

Business and neighborhood outreach through Crime Prevention and Environmental Design Intelligence led policing
Higher level of community engagement
Sharing of crime data and intelligence with allied agencies Continued joint and regional enforcement
Education and Intervention programs
Crime Analysis
Strategic deployment of resources
Build community trust through neighborhood outreach campaigns and rethinking policing.

Review the workload of supervisory and management team members, evaluate program assignments, and set project timelines.

Evaluate technologies and equipment to increase public safety and improve risk management.

Incorporate service delivery outcomes and performance measures for each division in the department.

Enhance the current process for recruiting and retaining a professional and diverse workforce and retain the best and the brightest staff who reflect the core values of the San Leandro Police Department.

Enhance employee wellness by expanding mental, physical, and financial health resources.

Evaluate calls for service with department response.

Leverage technology to increase transparency to include Unmanned Aerial Vehicle, Narcan, Armored Rescued Vehicle deployments and upcoming Racial Identity Profiling Act and Incident Based Reporting data.

Collaborate on crime issues with neighboring agencies.

Performance Measures
Performance Objective FY24 Target FY25 Target
Decrease the overall number of San Leandro
Police Department Sworn vacancies by 25%
by June 30 , 2025
18 24
Reduce property crimes by 5% in the calendar
year 2024 4,185 3,976
Implement CordicoShield Law Enforcement
Wellness Application by January 1, 2024 Implementing 1/1/2024 Implementing 1/1/2024 th
City of San Leandro | Proposed Biennial Budget FY24-25 Page 287 Recreation Department
The Recreation Division, under the City Manager’s Office, is dedicated to developing a sense of community and raising the quality of life for all residents. Recreation is responsible for offering programs and services that strengthen a sense of belonging, fostering human development, promoting health and wellness, increasing cultural unity, and providing recreational experiences for all age groups and families. Programs include classes, camps, special events, trips, sports, aquatics, fitness, seniors, cultural arts, and individual enrichment. The division operates two community centers, two park buildings, three swimming pools, sixteen parks, five fields, and three tennis facilities.

The division coordinates the annual Cherry Festival and Parade along with other City-wide special events and services such as First Aid, CPR, and AED training.

Additionally, Recreation staffs the Recreation and Parks Commission (RAPC), and the Youth Advisory Commission (YAC).

RHS staff work with commissioners in supporting the City Council’s mission and vision.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 288 Organizational Chart
The Recreation Department staffing changes consist of:

Bolster Administrative Assistant I positions to create supervisory bandwidth Organize staffing and operational costs by division/program Administration
Clerical/Customer
Service
Community Engagement Aquatics Programming Youth Programming Expenditures Summary
$4,733,337 -$808,232
(-14.58% vs. prior year)
The Recreation Department budget changes consist of:

Recreation Proposed and Historical Budget vs. Actual
Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 1M
2M
3M
4M
5M
6M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 289 Enhance training costs throughout the divisions/programs Expand consulting services for Community Promotions/Special Events Expenditures by Fund
GENERAL FUND $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Total GENERAL FUND: $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed Expenditures by Function
Budgeted Expenditures by Function
RECREATION ADMINISTRATION (51.9%)
COMMUNITY FACILITIES (12.1%)
SENIOR CENTER (8.4%)
SWIM-BOYS & GIRLS CLUB (7.6%)

SWIM-SAN LEANDRO FAMILY
AQUATICS CENTER (6%)

SWIM-SAN LEANDRO FAMILY
REC PROGRAM - BASIC (3.5%)
SWIM-FARRELLY (3.1%)

RECREATION PROGRAMS -
KIDDIE KOLLEGE (2.2%)

RECREATION PROGRAMS -
PARK RESERVATIONS & SECURITY (1.2%)
RECREATION PROGRAMS - DAY CAMP (1.1%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 290 Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

FIELD RENTAL TEEN PROGRAM

KID'S CLUB REC PROGRAM- SUMMER ADVENTURE

RECREATION PROGRAMS - DAY CAMP PARK RESERVATIONS & SECURITY

RECREATION PROGRAMS - KIDDIE KOLLEGE SWIM-FARRELLY

REC PROGRAM - BASIC SWIM-SAN LEANDRO FAMILY AQUATICS CENTER

SWIM-BOYS & GIRLS CLUB SENIOR CENTER

COMMUNITY FACILITIES RECREATION ADMINISTRATION
FY2021FY2022FY2023
FY2024
FY2025
0 2
4 6
Expenditures

RECREATION AND CULTURE

RECREATION AND HUMAN SERVICES
RECREATION ADMINISTRATION $1,355,831 $1,588,276 $2,088,572 $2,457,741 $3,077,625 REC PROGRAM - BASIC $100,424 $122,489 $208,853 $164,336 $172,882 TEEN PROGRAM $3,034 $3,595 $36,892 $31,814 $35,885
KID'S CLUB $203,242 $51,831 $60,787 $31,430 $37,709

RECREATION PROGRAMS - KIDDIE
KOLLEGE $74,077 $125,545 $181,827 $103,994 $117,183
RECREATION PROGRAMS - DAY CAMP $133,538 $131,649 $154,419 $51,930 $58,459 REC PROGRAM- SUMMER ADVENTURE $61,005 $120,262 $259,912 $51,739 $58,190 COMMUNITY FACILITIES $419,261 $540,990 $860,150 $571,155 $599,203 PARK RESERVATIONS & SECURITY $71,807 $116,124 $222,808 $57,454 $67,620 FIELD RENTAL $3,347 $3,632 $44,464 $21,120 $25,152

SWIM-SAN LEANDRO FAMILY AQUATICS
CENTER $370,470 $311,422 $263,038 $286,304 $298,980
SWIM-FARRELLY $48,244 $167,033 $117,400 $148,224 $159,182 SWIM-BOYS & GIRLS CLUB $229,357 $513,350 $704,570 $359,581 $374,763 SENIOR CENTER $256,420 $330,828 $337,875 $396,517 $411,957 Total RECREATION AND HUMAN
SERVICES: $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 291 Total RECREATION AND CULTURE: $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Total Expenditures: $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (50%)
Other (30.8%)
Services (17.8%)
Supplies (1.3%)
Fixed Assets and Equipment (0.1%)
City of San Leandro | Proposed Biennial Budget FY24-25 Page 292 Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Services Other Salaries and Benefits FY2021FY2022FY2023
FY2024
FY2025
0 1
2 3
4 5
6 Expense Objects
Salaries and Benefits $1,812,999 $2,233,460 $3,277,381 $2,366,154 $3,033,436 Services $364,521 $609,585 $901,947 $843,050 $865,100
Supplies $41,270 $48,282 $69,118 $60,450 $59,950
Fixed Assets and Equipment $1,865 $5,978 $18,983 $4,700 $4,700 Other $1,109,404 $1,229,722 $1,274,140 $1,458,983 $1,531,603 Total Expense Objects: $3,330,059 $4,127,026 $5,541,569 $4,733,337 $5,494,789 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 293 Accomplishments
Maintained quality customer service and re-established community engagement with programs, services, and events as the City continued to reopen from the Shelter In Place closure of March 2020.

Grand opening of Farrelly Pool after a complete rebuild since its closure in 2016.

Grand opening of the Boys and Girls Club Pool after a pool and deck reconstruction since its closure in 2018.

Initiated the planning phase/stages with other departments on the Steven Taylor Memorial Project, Memorial Park AllInclusive Park Project, Comprehensive Parks Assessment Plan, and Sesquicentennial/150 Celebration events.

Established Surlene Grant Community Room rental procedures, fees, and operations for internal and external use.

Collaborated with Community Development on the community outreach and engagement portion of the Shoreline Development Project.

Re-established the release of the City’s Recreation Activities Guide both in print and online.

Successfully hosted the return of the Cherry Parade since 2019.

Reopened programs to pre-COVID scheduling: Jr. Warriors program, Field, Parks reservations, and summer camps.

Hosted the City’s first Jr. Giants program at Thrasher Park and Washington Manor Park.

Fully operated the City’s three pools during every summer since 2016.

Re-launched special events at City facilities and parks: Farrelly Pool Dive-In Movie Night, Movies at the Parks, Concert at the Parks, Pumpkin Splash, Cookies and Cocoa with Santa, MLK Oratorical Contest.

Collaborated with the Public Works department in addressing the needed HVAC repairs at the Senior Community Center.

Re-established plans with Public Works and Engineering & Transportation departments for pickleball courts at Heath Park and Washington Manor Park.

Re-established plans with Public Works and Engineering & Transportation departments to renovate Thrasher Park Skate Park.

Released the RFP for the Comprehensive Parks Master Plan and selected a consultant for the project.

Added Lifeguard as a new classification to the Job Descriptions to address the need for recruitment and acknowledge the additional training/certification needed to perform the job.

Began the planning process for the return of the Cherry Festival in the summer of 2023.

Concluded operations of the Marina Community Center as a COVID-19 Test Site that was established in June 2020.

Concluded separation of Recreation as a Division under CMO and Human Services as a Department. th
City of San Leandro | Proposed Biennial Budget FY24-25 Page 294 Goals and Objectives
Maintain quality customer service and improve community engagement with the community to close service gaps and enhance parks, facilities, programs, services, and events as the City conducts the Comprehensive Parks Master Plan Study.

Complete and implement recommendations cited from the Parks Master Plan.

Develop and host a Summer Event Series that celebrates Recreation, increases the utilization of City parks and facilities, and encourages community engagement.

Evaluate special events (i.e., Cherry Festival and Parade, Summer events, holiday/seasonal events) to leverage City resources and reconnect with the community.

Develop and coordinate with Public Works a strategic plan addressing facility maintenance (community centers, pools, park buildings, fields, and tennis courts).

Develop and sustain Teen programming.

Work towards securing alternate funding to supplement programs and services offered to the community.

Establish a new division/department organization chart that supports the goals and priorities specifically for Recreation.

Performance Measures
Performance Objective FY24 Target FY25 Target
Increase the number of Program Participant
Registration from 13,000 to 17,000
17,000 17,000
Increase the number of Facility Rentals from 1,500
to 1,750
1,750 1,750
Increase in number of Programs Offered from 1,565
to 1,700
1,700 1,700
City of San Leandro | Proposed Biennial Budget FY24-25 Page 295 Public Works Department
The Public Works Department is responsible for the maintenance of city streets, parks, street trees, streetlights, traffic signals, traffic signs, pavement markings, storm drains, buildings, and mobile equipment. The department is also responsible for the San Leandro Shoreline Recreation Area, including contract management of the Monarch Bay Golf Club, the Bay Trail, and the shoreline marshlands. In addition, the department operates and maintains the City’s wastewater treatment facility and sewer collection system, administers the waste hauler franchise agreement, and coordinates the City’s recycling programs. The department is organized into four divisions: Administration, Facilities and Open Space, Street Maintenance, and Water Pollution Control.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 296 Organizational Chart
The Public Works Department staffing changes consist of:

Net New
Maintenance Worker Entry – Street Cleaning (Temporary to Permanent) Street Maintenance Worker I (Temporary to Permanent)
Administrative Specialist III
Public Works Services Manager
Upgrade
Park Maintenance Worker I to II
Street Maintenance Worker I to II
Administration
Facilities and Open Space Street Maintenance Water Pollution Control City of San Leandro | Proposed Biennial Budget FY24-25 Page 297 Expenditures Summary
$48,497,984 $752,595
(1.58% vs. prior year)
The Public Works Department budget changes consist of:

General Fund
SB 1383 Support
Alameda County Health SB1383 Inspections
Utilities
Tree Trimming Program
Median/ROW Contract Services
All Other Funds
Asphalt / Crack Seal Material (SB1)
Fuel
Tide Gate Maintenance
Hydrology Study (FY24)
Abandoned Watercraft (FY24)
Golf CIP
Vehicle Replacements (non-Police/Fire)
Public Works Department Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 10M
20M
30M
40M
50M
60M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 298 Expenditures by Fund
2024 Expenditures by Fund

WATER POLLUTION CONTROL
PLANT FUND (35.2%)

WATER POLLUTION CONTROL
GENERAL FUND (16.5%) SHORELINE ENTERPRISE FUNDGOLF COURSE OP (11.8%) SHORELINE ENTERPRISE FUNDEQUIPMENT REPAIR &
MAINTENANCE FUND (11.2%)

EQUIPMENT REPAIR &
FACILITIES MAINTENANCE FUND (8.9%)
GAS TAX FUND (4.8%)
STORM WATER FUND (3.5%)
SB1 (2.8%)
SHORELINE ENTERPRISE FUND (2.4%)
ENVIRONMENTAL SERVICES (2%)
HERON BAY FUND (1.1%)
GENERAL FUND $6,999,786 $6,613,837 $8,789,763 $7,997,989 $8,452,575 GAS TAX FUND $2,605,224 $2,169,967 $3,692,163 $2,319,673 $2,447,149 HERON BAY FUND $492,929 $410,109 $438,991 $514,438 $536,432 SB1 $0 $960,232 $775,189 $1,346,774 $1,399,274
WATER POLLUTION CONTROL PLANT FUND $14,178,880 $10,789,619 $16,255,757 $17,058,127 $17,811,277 ENVIRONMENTAL SERVICES $428,646 $757,017 $1,114,701 $973,182 $1,076,337

SHORELINE ENTERPRISE FUND-GOLF
COURSE OP $3,930,116 $4,002,050 $5,627,889 $5,702,315 $5,350,692 SHORELINE ENTERPRISE FUND $1,126,686 $1,056,505 $1,302,961 $1,149,189 $1,043,488 STORM WATER FUND $1,551,667 $1,583,532 $1,566,095 $1,695,030 $1,555,329 FACILITIES MAINTENANCE FUND $3,897,802 $4,289,483 $4,183,232 $4,315,046 $4,477,670 EQUIPMENT REPAIR & MAINTENANCE FUND $2,997,144 $3,337,338 $3,998,648 $5,426,221 $4,309,441 Total: $38,208,880 $35,969,689 $47,745,390 $48,497,984 $48,459,663 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 299 Expenditures by Function
Budgeted Expenditures by Function
WPCP - OPERATIONS (20.1%)
GOLF COURSE OPERATION (8.8%)
BUILDING MAINTENANCE (7.8%)
WPCP SWRCB SRF LOAN (5.7%)
PARKS MAINTENANCE (5.6%) VEHICLE PURCHASES AND
REPLACEMENTS (4.2%)

VEHICLE PURCHASES AND
STREET MAINTENANCE (4%)
STREET TREE MAINTENANCE (3.9%)
CITY GARAGE (3.7%)
WPCP - COLLECTION SYSTEM (3.2%)
POLICE VEHICLE LEASING (3.2%)
ELECTRICAL (3.1%)
STREET MAINTENANCE (RMRA) (2.8%)
AGI - CIP PROJECTS (2.5%)
PW SERVICES - ADMINISTRATION (2.4%)
STREET CLEANING (2%)

SAN SEWER COLLECTION
SYSTEM REPAIR FY24 (1.5%)

SAN SEWER COLLECTION
MEDIAN MAINTENANCE (1.4%)
Budgeted and Historical Expenditures by Function
Millions
Grey background indicates budgeted figures.

PACBELL/ATT HW ENFORCEMENT TRAINING ADANDONED WATERCRAFT GRANT SAN SEWER COLLECTION SYSTEM REPAIR FY24 FRIENDS OF THE CREEK

EBMUD RDA DOWNTOWN MAINTENANCE/REPAIR

PUBLIC WORKS HERON BAY - ALAMEDA CO REIMB

BUILDING ENVIRONMENTAL HEALTH RECYCLING - PROGRAM

LIFT STATIONS EAST BAY DISCHARGERS AUTHORITY (EBDA)
1/5
FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
60 City of San Leandro | Proposed Biennial Budget FY24-25 Page 300 Expenditures

GENERAL GOVERNMENT
GARAGE REVOLVING FUND $2,997,144 $3,337,338 $3,998,648 $5,426,221 $4,309,441 PUBLIC WORKS SERVICES $876,106 $762,049 $1,675,318 $1,197,898 $1,298,563 BUILDING MAINTENANCE $3,897,802 $4,289,483 $4,183,232 $4,315,046 $4,477,670 Total GENERAL GOVERNMENT: $7,771,053 $8,388,870 $9,857,198 $10,939,164 $10,085,674

TRANSPORTATION
STREETS AND HIGHWAYS $3,817,232 $4,381,347 $5,946,664 $5,161,156 $5,458,697 MEDIAN/LANDSCAPING $2,151,066 $1,744,216 $2,608,003 $2,604,788 $2,718,046 Total TRANSPORTATION: $5,968,298 $6,125,562 $8,554,666 $7,765,944 $8,176,743

COMMUNITY DEVELOPMENT

COMMUNITY DEVELOMENT
CERTIFIED UNIFIED PROGRAM AGENCY (CUPA) $258,963 $560,967 $609,009 $671,022 $770,197 RECYCLING - PROGRAM $45,779 $42,872 $189,517 $61,464 $62,345 RECYCLING - MEASURE D $123,904 $152,690 $272,035 $235,258 $243,795 PACBELL/ATT HW ENFORCEMENT TRAINING $0 $488 $44,140 $5,438 $0 Total COMMUNITY DEVELOMENT: $428,646 $757,017 $1,114,701 $973,182 $1,076,337

CONSTRUCTION/ENGINEERING/ENFORCEMENT
HERON BAY MARSHLAND MANAGEMENT $329,105 $410,109 $372,991 $460,438 $479,732 HERON BAY - ALAMEDA CO REIMB $163,824 $0 $66,000 $54,000 $56,700 Total
CONSTRUCTION/ENGINEERING/ENFORCEMENT: $492,929 $410,109 $438,991 $514,438 $536,432 Total COMMUNITY DEVELOPMENT: $921,574 $1,167,126 $1,553,692 $1,487,620 $1,612,769

ENTERPRISE OPERATIONS
WATER POLLUTION CONTROL $14,178,880 $10,789,619 $16,255,757 $17,058,127 $17,811,277 GOLF COURSE $4,019,811 $4,018,224 $5,711,766 $5,702,315 $5,350,692 MARINA $1,036,991 $1,040,331 $1,219,084 $1,149,189 $1,043,488 STORM WATER $1,551,667 $1,583,532 $1,566,095 $1,695,030 $1,555,329 Total ENTERPRISE OPERATIONS: $20,787,349 $17,431,706 $24,752,702 $25,604,662 $25,760,785

RECREATION AND CULTURE
PARKS
PARKS MAINTENANCE $2,760,605 $2,856,424 $3,027,132 $2,700,595 $2,823,691 Total PARKS: $2,760,605 $2,856,424 $3,027,132 $2,700,595 $2,823,691 Total RECREATION AND CULTURE: $2,760,605 $2,856,424 $3,027,132 $2,700,595 $2,823,691 Total Expenditures: $38,208,880 $35,969,689 $47,745,390 $48,497,984 $48,459,663 Name FY2021
Actual
FY2022
Actual
FY2023
Adjusted
FY2024
Budgeted
FY2025
Proposed
City of San Leandro | Proposed Biennial Budget FY24-25 Page 301 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Salaries and Benefits (33.2%)
Services (32.5%)
Other (20.5%)
Fixed Assets and Equipment (7.2%)
Supplies (6.7%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Fixed Assets and Equipment Supplies Other Services Salaries and Benefits FY2021FY2022FY2023FY2024FY2025
0 10
20 30
40 50
60 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 302 Expense Objects
Salaries and Benefits
GENERAL GOVERNMENT $2,337,621 $2,464,196 $2,608,962 $2,544,919 $2,748,550 TRANSPORTATION $2,444,325 $2,637,788 $3,260,617 $4,072,560 $4,419,256 COMMUNITY DEVELOPMENT $369,883 $707,509 $744,249 $758,566 $824,035 ENTERPRISE OPERATIONS $8,376,621 $5,117,542 $7,565,901 $7,426,483 $8,096,414 RECREATION AND CULTURE $1,256,724 $1,296,598 $1,368,213 $1,296,992 $1,414,884 Total Salaries and Benefits: $14,785,175 $12,223,632 $15,547,942 $16,099,521 $17,503,139 Services
GENERAL GOVERNMENT $2,301,950 $2,405,435 $3,062,202 $2,837,514 $2,892,314 TRANSPORTATION $1,144,092 $931,426 $2,032,171 $1,509,150 $1,564,850 COMMUNITY DEVELOPMENT $367,297 $231,989 $550,085 $444,328 $436,915 ENTERPRISE OPERATIONS $6,008,342 $6,148,724 $7,846,679 $10,191,965 $9,487,522 RECREATION AND CULTURE $664,539 $586,253 $637,134 $758,500 $758,500 Total Services: $10,486,220 $10,303,828 $14,128,272 $15,741,457 $15,140,101 Supplies
GENERAL GOVERNMENT $704,054 $917,720 $846,495 $935,175 $935,175 TRANSPORTATION $604,636 $461,881 $929,647 $757,950 $757,950 COMMUNITY DEVELOPMENT $33,182 $46,789 $69,295 $60,400 $61,275 ENTERPRISE OPERATIONS $551,394 $646,113 $2,889,990 $1,320,900 $1,379,110 RECREATION AND CULTURE $131,324 $160,690 $163,253 $167,000 $167,000 Total Supplies: $2,024,590 $2,233,194 $4,898,680 $3,241,425 $3,300,510 Fixed Assets and Equipment
GENERAL GOVERNMENT $1,249,129 $1,345,008 $1,925,749 $3,260,124 $2,082,262 TRANSPORTATION $41,342 $144,619 $67,972 $82,000 $82,000 COMMUNITY DEVELOPMENT $0 $13,259 $18,000 $5,000 $5,250
ENTERPRISE OPERATIONS $1,610,708 $1,674,090 $146,308 $124,800 $193,900 RECREATION AND CULTURE $38,690 $33,999 $31,000 $14,000 $14,000 Total Fixed Assets and Equipment: $2,939,869 $3,210,976 $2,189,029 $3,485,924 $2,377,412 Other
GENERAL GOVERNMENT $1,178,299 $1,256,510 $1,413,789 $1,361,432 $1,427,373 TRANSPORTATION $1,733,903 $1,949,847 $2,264,259 $1,344,283 $1,352,687 COMMUNITY DEVELOPMENT $151,212 $167,580 $172,063 $219,326 $285,294 ENTERPRISE OPERATIONS $4,240,284 $3,845,237 $6,303,824 $6,540,513 $6,603,839 RECREATION AND CULTURE $669,328 $778,884 $827,531 $464,102 $469,307 Total Other: $7,973,026 $7,998,060 $10,981,466 $9,929,657 $10,138,501 Total Expense Objects: $38,208,880 $35,969,689 $47,745,390 $48,497,984 $48,459,663 Name FY2021 Actual FY2022 Actual FY2023 Adjusted FY2024 Budgeted FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 303 Accomplishments
Started implementation of Phase III citywide energy-efficiency work, including HVAC/chiller replacements at City buildings, updating buildings automation systems, adding LED interior/exterior building lighting, high-efficiency Smart pump control system at SLFAC, and upgrade/expand Paradox controls on City streetlights (Smart technology).

In coordination with waste franchisee, began implementation of state-mandated SB 1383 (the California Short-Lived Climate Pollution Plan to divert 75% of organic waste tons from the landfill).

With supplemental Gas Tax funding provided by the State (RMRA funds), continued to expand in-house paving operations to repave road sections with the lowest PCI.

Received $170,000 reimbursable grant from the State for abatement of abandoned/turned-in boats at the Marina.

Goals and Objectives
\
Complete Stormwater rates analysis as precursor to potential Proposition 218 vote (Supports Council Goal A).

On-going implementation of the unfunded mandate SB 1383 (the California Short-Lived Climate Pollution Plan to divert 75% of organic waste tons from the landfill (Supports Council Goal E).

Apply for Measure AA grant for construction of a Treatment Wetland for Pollution Reduction, Habitat Enhancement & Shoreline Resiliency project at the WPCP (Supports Council Goals A and E).

Develop and implement capital replacement plan for WPCP assets (Supports Council Goal D).

Complete Facilities Assets Report to inform/implement capital replacement plan for park and building assets (Supports Council Goal D).

Successfully complete negotiations/contracting for a waste franchise agreement that incorporates a variety of options for addressing illegal dumping (Supports Council Goals A and E).

City of San Leandro | Proposed Biennial Budget FY24-25 Page 304 Performance Measures
Performance Objective FY24 Target FY25 Target
Respond to Reported Graffiti Incidents within five (5) calendar days 80% 80% Respond to Reported Illegal Dumping Incidents within seven (7) calendar days
75% 75%
Inspect/Clean Storm Inlets annually 80% 80%
City of San Leandro | Proposed Biennial Budget FY24-25 Page 305 Non-Departmental
The Non-Departmental budget contains critical pieces of the City budget not attributable to a single program or department. Expenses in this group are overseen by the Administration Department. The largest component of the expense budget in this account group are the debt service costs for the Climactec Loan, General Obligation Bonds and Lease Revenue Bonds. Other components of the Non-Departmental budget include Community Assistance Grants for the San Leandro Business District, Employee Services, Memberships, and PERS Medical reimbursements.

Expenditures Summary
$7,333,007 -$3,118,042
(-29.83% vs. prior year)
Non-Departmental Proposed and Historical Budget vs. Actual Actual Budgeted
FY2021 FY2022 FY2023 FY2024 FY2025
0 2.5M
5M

7.5M
10M

12.5M
15M
City of San Leandro | Proposed Biennial Budget FY24-25 Page 306 Expenditures by Expense Type
Budgeted Expenditures by Expense Type
Services (44.1%)
Other (42.9%)
Salaries and Benefits (13%)
Budgeted and Historical Expenditures by Expense Type
Millions
Grey background indicates budgeted figures.

Supplies Other Salaries and Benefits Services
FY2021FY2022FY2023FY2024FY2025
0 2.5
5 7.5
10 12.5
15 City of San Leandro | Proposed Biennial Budget FY24-25 Page 307 Expense Objects
Salaries and Benefits
REGULAR SALARIES-GENERA $929,483 $627,787 $500,000 $1,126 $1,196 OVERTIME $0 $7 $0
PERS/GENERAL $71,308 $56,857 $0
HEALTH INSURANCE-SAFETY $820,964 $846,002 $950,000 $950,039 $950,039 MEDICARE $0 $16 $17
VACANCY SAVINGS -$2,000,000
Total Salaries and Benefits: $1,821,755 $1,530,654 -$550,000 $951,181 $951,253 Services
MISCELLANEOUS $0 $5,000,000 $3,608,500
CONSULTING $12,185 $386 $3,988 $0 $2,500
TRANSPORTATION/TRAINING $0 $8,320 $3,455
MEMBERSHIPS $65,436 $70,793 $54,213 $51,500 $51,500
MISCELLANEOUS $1,604 $0 $20,000
CONSULTING $3,580
TRANSPORTATION/TRAINING $1,790 $4,203 $0 $2,190 $0
CONSULTING $0 $4,844 $0
MISCELLANEOUS $0 $0 $58,121
NOTICES/PUBLICATIONS $2,514 $602 $0
MISCELLANEOUS $12,078 $0 $4,000
CONSULTING $0 $7,435 $55,407
TRANSPORTATION/TRAINING $0 $426 $0
COMMUNITY EMPOWERMENT $0 $1,803 $0
MISCELLANEOUS $0 $301 $0
CONSULTING $33,200 $60,967 $29,502
MISCELLANEOUS $0 $394 $0
CONSULTING $60,000 $30,000 $0
CONSTRUCTION $2,268 $12,994 $72,843
STRUCTURES $3,180,376 $3,173,991 $3,180,376 $3,180,376 $3,180,376 Total Services: $3,371,452 $8,377,459 $7,093,985 $3,234,066 $3,234,376 Supplies
MISCELLANEOUS $0 $0 $268
SIGNS $0 $32,991 $0
MISCELLANEOUS $0 $7,099 $0
UNIFORM & SAFETY APPAREL $0 $1,223 $0
GENERAL OFFICE SUPPLIES $0 $170 $0
FORMS/BUSINESS CARDS $0 $6,850 $0
Total Supplies: $0 $48,332 $268 $0 $0
Other
BLDS, REPAIR & MAINT. $66,609 $67,278 $75,952 $89,081 $89,985 Name FY2021
Actual
FY2022
Actual
FY2023 Adjusted FY2023 Adjusted FY2024 Budgeted FY2024 Budgeted FY2025 Proposed FY2025 Proposed City of San Leandro | Proposed Biennial Budget FY24-25 Page 308 PRINCIPAL $1,835,000 $2,000,000 $2,753,171 $2,385,000 $0 INTEREST $508,381 $401,666 $282,317 $132,129 $0
FISCAL AGENT/TRUSTEE FEE $1,997 $1,997 $1,997
COMMUNITY ASSISTANCE GRANTS $103,757 $128,732 $161,000 $84,200 $84,200

COMMUNITY INVESTMENT
GRANTS $134,590 $58,654 $51,813 $35,000 $25,000
CONTINGENCIES $112,931 $86,335 $158,297 $100 $100
PRINCIPAL $326,915 $333,816 $340,863 $348,059 $355,407
INTEREST $95,334 $88,433 $81,386 $74,190 $66,843
Total Other: $3,185,514 $3,166,910 $3,906,796 $3,147,760 $621,534 Total Expense Objects: $8,378,721 $13,123,355 $10,451,049 $7,333,007 $4,807,163 Name FY2021
Actual
FY2022
Actual
FY2023 Adjusted FY2024 Budgeted FY2025 Proposed
Organizational Chart
City of San Leandro | Proposed Biennial Budget FY24-25 Page 309

CAPITAL IMPROVEMENTS
City of San Leandro | Proposed Biennial Budget FY24-25 Page 310 Capital Improvement Projects By Funding Source 2023-2024 Project
Name
Capital
Improvement
Fund
210
Measure BB
Fund
(Local
Streets)
141
Special
Grants
Fund
150
Measure BB
Fund
(Bike & Ped)
153
Water Pollution
Control
Plant Fund
593
Total
Amount
23-24
Accela Configuration -  - - - - $736,215
ADA transition
plan FY24 $150,000 - - - - $150,000
Bike and Ped
Master Plan Update $100,000 - - - - $100,000
Bike and Ped Support
Program FY24 - - - $30,000 - $30,000
City Building Major
Maintenance FY24 $209,000 - - - - $209,000
Citywide Speed Survey $50,000 - - - - $50,000
Enterprise Resource Program -
Software 3rd installment - - - - - $1,000,000
Fire Stations Dispatch
Alert System (5 stations) - - - - - $550,000
Fleet - - - - - $3,240,123
IT Technology Infrastructure
and Business Applications - - - - - $1,000,000
Police CAD/RMS system - - - - - $2,000,000
Police Dept Space Planning - - - - - $200,000
Reroofing
Contingency 23-24 $250,000 - - - - $250,000
San Sewer
Collection System Repair - - - - $750,000 $750,000
Sidewalk Program -   $200,000  $141,443 $270,000 - $611,443 Shoreline Park          $1,800,000 - - - - $1,800,000
Street Sealing -   $900,000 - - - $900,000
Total CIP budget   $2,559,000  $1,100,000   $141,443 $300,000 $750,000 $4,850,443 Total Including Budgeting Elsewhere        $13,576,781
City of San Leandro | Proposed Biennial Budget FY24-25 Page 311 Capital Improvement Projects by Funding Source FY 2024-25 Project
Name
General
Fund
210
Street
Improvement
Fund
(Developer
Fees)
120
Measure BB
Fund
(Local
Streets)
141
Measure F
Fund
(Vehicle Reg.

Fees)
143
Special
Grants
Fund
150
Gas
Tax
Fund
(SB1)
152
Measure
BB
Fund
(Bike & Ped)
153
Water
Pollution
Control
Plant
Fund
593
Total Amount
24-25
Accela
Configuration - - - - - - - - $400,000
ADA
transition
plan
FY25 $150,000 - - - - - - - $150,000
Bike and Ped
Support
Program
FY25 - - - - - - $30,000 - $30,000
City Building
Major
Maintenance
FY25 $209,000 - - - - - - - $209,000
Fleet - - - - - - - - $2,059,263
IT Technology
Infrastructure
and
Business Applications - - - - - - - - $1,000,000
MacArthur
Blvd Park
and Ride $445,000 - - - $623,000 - - - $1,068,000
Neighborhood
Traffic
Calming
Program - $100,000 - - - - - - $100,000
San Sewer
Collection
System Repair - - - - - - - $750,000 $750,000
Sidewalk
Program - - - - $75,000 - $520,000 - $595,000
Shoreline Park $24,880,000 - - - - - - - $24,880,000
Street Overlay /
Rehabilitation - - - $200,000 - $1,000,000 - - $1,200,000 Street
Sealing - - $3,600,000 - - - - - $3,600,000
WPCP
Effluent
Pump
Improvements
Installment 1 - - - - - - - $150,000 $150,000
WPCP
Sludge
Dryer Improvements
Installment 1 - - - - - - - $150,000 $150,000
Total CIP Budget   $25,684,000 $100,000 $3,600,000    $200,000    $698,000    $1,000,000 $550,000 $1,050,000 $32,882,000 Total including budgeted elsewhere     $36,341,263
City of San Leandro | Proposed Biennial Budget FY24-25 Page 312 10-Year CIP Plan ($ in thousands)
End
FY 23
Existing
Appropriations
FY
24 FY
25 FY
26 FY
27 FY
28 FY
29 FY
30 FY
31 FY
32 FY
33 Total
FY26 to
FY33
by Fund
General Fund
210 39,386K 2,559K 25,684K 150,000 150K 150K 150K 150K 150K 150K 150K 1,200K Street
Improvement
Fund
(Developer
Fees)
120 481K 0 100K 1,400K 100K 100K 100K 100K 100K 100K 100K 2,100K Park
Development
Fund
122 4,249K 0 0 0 600K 600K 600K 600K 600K 600K 600K 4,200K Underground
Utility Fees
123 1,900K 0 0 1,800K 0 0 0 0 0 0 0 1,800K
Measure BB
Fund
(Local Streets)
141 2,597K 1,100K   3,600K   3,600K  3,600K 3,600K 3,600K 3,600K 3,600K 3,600K 3,600K 28,800K Measure F
Fund
(Vehicle Reg.

Fees)
143 2,160K 0 200K 440K 440K 440K 440K 440K 440K 440K 440K 3,520K Special Grants
Fund
150 9,322K 141K 698K 75K 75K 75K 75K 75K 75K 75K 75K 600K Gas Tax Fund
152 3,372K $0 1,000K 500K 500K 500K 500K 500K 500K 500K 500K 4,000K Measure BB
Fund
(Bike & Ped)
153 250K 300K 550K 550K 550K 550K 550K 550K 550K 550K 550K 4,400K Water
Pollution
Control Plant
Fund
593 9,461K 750K 1,050K 2,450K 3,750K 3,750K 3,750K 3,750K 3,750K 3,750K 3,750K 28,700K Totals 73,177K    4,850K    32,882K    10,965K     9,765K     9,765K     9,765K      9,765K       9,765K       9,765K       9,765K       79,320K City of San Leandro | Proposed Biennial Budget FY24-25 Page 313 City of San Leandro | Proposed Biennial Budget FY24-25 Page 314 City of San Leandro | Proposed Biennial Budget FY24-25 Page 315 City of San Leandro | Proposed Biennial Budget FY24-25 Page 316 City of San Leandro | Proposed Biennial Budget FY24-25 Page 317 City of San Leandro | Proposed Biennial Budget FY24-25 Page 318 City of San Leandro | Proposed Biennial Budget FY24-25 Page 319 City of San Leandro | Proposed Biennial Budget FY24-25 Page 320 City of San Leandro | Proposed Biennial Budget FY24-25 Page 321 City of San Leandro | Proposed Biennial Budget FY24-25 Page 322 City of San Leandro | Proposed Biennial Budget FY24-25 Page 323 City of San Leandro | Proposed Biennial Budget FY24-25 Page 324 City of San Leandro | Proposed Biennial Budget FY24-25 Page 325 City of San Leandro | Proposed Biennial Budget FY24-25 Page 326 City of San Leandro | Proposed Biennial Budget FY24-25 Page 327 City of San Leandro | Proposed Biennial Budget FY24-25 Page 328 City of San Leandro | Proposed Biennial Budget FY24-25 Page 329 City of San Leandro | Proposed Biennial Budget FY24-25 Page 330 City of San Leandro | Proposed Biennial Budget FY24-25 Page 331 City of San Leandro | Proposed Biennial Budget FY24-25 Page 332 City of San Leandro | Proposed Biennial Budget FY24-25 Page 333 City of San Leandro | Proposed Biennial Budget FY24-25 Page 334 City of San Leandro | Proposed Biennial Budget FY24-25 Page 335 City of San Leandro | Proposed Biennial Budget FY24-25 Page 336 DEBT
City of San Leandro | Proposed Biennial Budget FY24-25 Page 337 Debt Service
The Debt Service section summarizes the debt service requirements of the City as of July 1, 2023. These obligations represent the annual payment schedule for principal and interest for Capital Improvement Plan projects funded through debt financing.

This section also summarizes the City Council authorized loans extended to other funds from the General Fund for capital improvements and equipment purchases.

The debt service schedule provides for the payment of principal and interest obligations and associated administrative costs incurred with the issuance of debt instruments for the City. The budget includes funding for the following General Fund debt service requirements for 2024 & 2025
Debt
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Actual
General Fund
2013 Lease Revenue Bond (2003 COP) $ 876,351 $ 872,816 $ 873,997 $ 873,836 $ 875,018 2012 PENSION OBLIGATION BONDS $ 2,276,165 $ 2,350,516 $ 2,432,716 $ 2,517,129 - WPCP LOAN TO GENERAL FUND $ 602,773 $ 602,773 $ 602,773 $ 602,773 - 2016 Equipment Lease/ Purchase- climatec $ 422,249 $ 422,249 $ 422,249 $ 422,249 $ 422,249 2016 LRB (REFUND OF 2007 COP)  $ 1,432,450 $ 1,429,600 $ 1,424,976 $ 1,427,850 $ 1,423,100 2018 Lease Revenue Bond $ 871,575 $ 871,575 $ 871,575 $ 871,575 $ 871,575 Total General Fund $ 6,481,562 $ 6,549,528 $ 6,628,285 $ 6,715,412 $ 3,591,942 Special Assesment Duistrict
Cherrywood Community Facilities District $ 435,488 $ 435,013 $ 433,238 $ 435,000 $ 435,138 Total Special Assesment District $ 435,488 $ 435,013 $ 433,238 $ 435,000 $ 435,138 Community Block Development Grant (CDBG)
Community Block Development Grant (CDBG) - - - - -
Total Community Block Development Grant - - - - -
Succesor Agency to the Redevelopment Agency
2013 Lease Revenue Bond (2001 COP) $ 286,230 $ 288,190 $ 284,710 $ 284,864 $ 285,464 2014 Tax Allocation Bonds - Refunding $ 990,450 $ 1,151,450 $ 1,161,575 $ 1,145,075 $ 1,132,450 HUD 108 Guaranteed Notes $ 182,972 $ 178,246 $ 173,257 $ 168,135 $ 162,881 2018 Refunding Tax Allocation Bonds (2008 TABs) $ 1,407,619 $ 1,407,619 $ 1,404,461 $ 1,397,488 $ 1,394,788 Total Successor Agency to the
Redevelopment Agency $ 2,867,270 $ 3,025,505 $ 3,024,002 $ 2,995,561 $ 2,975,583 Shoreline Enterprise Fund
Cal Boat Loan 1996-97 $ 24,769 $ 24,769 $ 24,769 $ 24,769 $ 24,769 Cal Boat Loan 1991-92 $ 189,477 - - - -
Cal Boat Loan 1991-92 $ 52,149 $ 52,136 - - -
Cal Boat Loan 1991-92 $ 26,604 $ 26,604 $ 26,604 - -
Golf Course - General Fund Loan $ 307,791 $ 307,791 $ 307,791 $ 307,791 $ 307,791 Marina Dredging - General Fund Loan $ 251,202 $ 251,202 $ 251,202 $ 251,202 $ 251,202 City of San Leandro | Proposed Biennial Budget FY24-25 Page 338 Debt
2020-21
Actual
2021-22
Actual
2022-23
Actual
2023-24
Actual
2024-25
Actual
Total Shoreline Enterprise Fund $ 851,992 $ 662,502 $ 610,366 $ 583,762 $ 583,762 Water Pollution Control Plant Enterprise Fund
State Water Resource Control Board Loan $ 2,765,864 $ 2,765,864 $ 2,765,864 $ 2,765,864 $ 2,765,864 2021 Equipment Lease/ Purchase-Climatec $ 592,925 $ 592,925 $ 592,925 $ 592,925 $ 592,925 Total WPCP Enterprise Fund $ 3,358,789 $ 3,358,789 $ 3,358,789 $ 3,358,789 $ 3,358,789 Legal Debt Margin
City of San Leandro | Proposed Biennial Budget FY24-25 Page 339 General Fund Debt
The debt service schedule provides for the payment of principal and interest obligations and associated administrative costs incurred with the issuance of debt instruments for the City. The budget includes funding for the following General Fund debt service requirements for 2023-24 and 2024-25:

1. In 2012, the City issued $18,305,000 principal amount of Pension Obligation Bonds refinancing the outstanding Public Safety side fund obligations to take advantage of low bond interest rates ranging from 1.140% to 5.540%. The bond transaction refunded the existing CalPERS side fund obligation having rate of 7.75% over the same term, in the same total amount, and expiring in 2023-24. The debt service payments for 2023-24 totals $2,517,129.

2. In a related refinancing, the City’s General Fund borrowed $6,000,000 from the Water Pollution Control Fund reserves for the initial pay-down of the side fund obligation of $24,305,000. The loan was made at an interest rate of 3% per annum compared to the bond interest rate and higher than the rate reflected by the City’s investment portfolio return.

Wastewater rate payers also benefit from this approach. The loan will be over the same term which will expire in 2023-24.

The annual debt service payment for 2023-24 is $602,773.

3. In 2013, the City issued $8,883,000 principal amount of Refunding Lease Revenue Bonds providing funds to refund the City’s 2001 and 2003 Certificates of Participation. Interest rates range from 2.00% to 5.00%. The interest rate is 2% payable over two years. The debt service payments for 2023-24 and 2024-25 total $873,836 and $875,018.

4. In July 2016, the City entered into an equipment lease/purchase agreement with Bank of America to finance energy and water conservation equipment placed at City facilities. Cost of the equipment is up to an amount of $5,500,000 with a 16-year term at a 2.1% interest rate. The annual debt service requirement for 2023-24 and 2024-25 is $422,249.

5. In November 2017, the City entered in to the 2016 Refunding Lease Revenue Bonds through the San Leandro Public Financing Authority for $14,125,000 to refund outstanding debt on 2007 Certificates of Participation of $15,825,000. The term is 12 years at a rate of 2.46% and matures in 2029. The debt service requirement for 2023-24 and 2024-25 is $1,427,850 and $1,423,100.

6. In December 2018, the City entered into the 2018 Lease Revenue Bond (LRB) through the San Leandro Public Financing Authority for $22,000,000 for the purpose of financing several capital improvement projects consisting of improvements to the 258 DEBT SERVICE REQUIREMENTS SECTION 20 Police and South Office buildings, the Mulford-Marina branch library, Manor Park competition pool, Farrelly pool, and the Casa Peralta. The term of the LRB is 30 years at a rate ranging from 3.5% to 5.0% and matures in November 2048. The annual debt service requirement for 2023-24 and 2024-25 is $871,575.

San Leandro Financing Authority
The San Leandro Public Financing Authority was established through a joint power’s agreement with the City. The Authority was formed to assist the City finance, acquire, and construct public improvements benefiting city residents. The Mayor and City Council serve as the Board of Directors of the Authority and the City Manager serves as the Executive Director.

Improvements undertaken by the Authority have included seismic retrofitting of some essential City owned facilities, such as City Hall, three fire stations, and the Police building. The Authority has also financed the seismic retrofit, renovation, and expansion of the Main Library, as well as the acquisition of two replacement fire stations in lieu of seismic retrofit of these facilities.

The Public Financing Authority receives an annual payment of principal and interest from the General Fund to pay the debt service requirements for the 2013 Lease Revenue Bonds (refunded the 2003 Certificates of Participation), and the 2016 Lease Revenue Bonds (refunded the 2007 Library and Fire Stations Certificates of Participation). For 2023-24 and 2024-25, the General Fund facility lease payments, including principal and interest, total $5,124,275 and $2,237,407.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 340 General Fund Debt Service Obligations
The following is a summary of the fiscal year 2023-24 and 2024-25 principal payments, the projected year-end balance, and the loan maturity dates for the long-term obligations.

Balance Debt ServiceDebt Service Balance Maturity
Annual Principal Requirements 06/30/2023 2023-24 2024-25 06/30/2025 Date General Long-Term Debt:
2018 Lease Revenue Bond 18,905,000 - - 18,905,000 11/01/2048 2016 Lease Revenue Bond (2007 COP) 8,535,000 1,070,000 1,120,000 6,345,000 11/01/2029 2016 Equipment Lease/PurchaseClimatec3,619,426 348,059 355,407 2,915,960 07/21/2032 2012 Pension Obligation Bonds 2,385,000 2,385,000 - - 06/01/2024 2012 Water Pollution Control Plant 585,216 585,216 - - 06/30/2024 2013 Lease Revenue Bond(2003 COP) 3,961,000 736,000 762,000 2,463,000 06/01/2028 2013 Lease Revenue Bonds
In April 2013, the City issued $8,883,000 principal amount of 2013 Refunding Lease Revenue Bonds (2013 RLRB). The purpose of the 2013 RLRBs was refunding and retiring the 2003 COPs and 2001 COPs. The 2013 RLRBs bear interest rates ranging from

2.0% to 5.0% and are payable semiannually on each June 1 and December 1. Principal payments are payable annually on December 1. The refunding of the 2003 COPs resulted in a present value of savings of $928,703 of the refunded bonds.

At June 30, 2023, debt service requirements for the City’s portion of the 2013 RLRB are listed on the table below.

For the Year Ending June 30 Principal Interest Total
2024 736,000 137,836 873,836
2025 762,000 113,018 875,018
2026 789,000 86,351 875,351
2027 824,000 51,944 875,944
2028-2029 850,000 23,641 873,641
Total Debt Service $ 3,961,000 $ 412,790 $ 4,373,790
2016 Refunding Lease Revenue Bonds
In October 2016, the City and the San Leandro Public Financing Authority approved resolutions and documents required for issuing the 2016 Refunding Lease Revenue Bonds (RLRB) with the issue amount of $14,125,000 that will mature in 2029 at a true interest rate of 2.46%. The 2016 RLRB was issued to refund the 2007 Certificates of Participation (COP) of $23,435,000 principal amount in 2007. The purpose of the 2007 COP was to provide funds to refund the outstanding 1999 Certificates of Participation (Library and Fire stations projects).

At June 30, 2023, debt service requirements for the 2016 RLRB are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 1,070,000 357,850      1,427,850
2025 1,120,000 303,100      1,423,100
2026 1,180,000 260,350       1,440,350
2027 1,205,000 215,475       1,420,475
2028-2029 3,960,000 296,425       4,256,425
Total Debt Service $ 8,535,000 $ 1,433,200 $ 9,968,200
City of San Leandro | Proposed Biennial Budget FY24-25 Page 341 2012 Pension Obligation Bonds
In 2012, the City issued $18,305,000 principal amount of 2012 Taxable Pension Obligation Bonds (2012 POB). The purpose of the 2012 POB was to save the City money, where the interest rate, including the cost of issuance, must be significantly less than the interest rate that CalPERS charges to amortize the public safety side fund and distinct from the City’s other CalPERS plans.

Side funds are retired over a fixed term with a fixed amortization schedule based on the CalPERS actuarial earnings assumption rate (7.75%). Principal is due annually on December 1 and the interest is due semi-annually on June 1 and December 1 through June 2024. Debt service is payable from available City resources.

At June 30, 2023, debt service requirements for the City’s portion of the 2012 Taxable Pension Obligations Bonds are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 2,385,000 132,129 2,517,129
Total Debt Service $ 2,385,000 $ 132,129 $ 2,517,129
2012 Water Pollution Control Plant Loan
Also in 2012, the City’s General Fund borrowed $6,000,000 from the Water Pollution Plant Fund reserves for the initial paydown of the side fund obligation totaling $24,305,000. The loan was made at a lower interest rate of 3% per annum compared to the bond interest rate and higher than the rate reflected by the City’s current investment portfolio return. Ultimately, Wastewater rate payers benefit from this approach. The loan will be over the same term set to expire in 2023-24.

At June 30, 2023, debt service payments for the 2012 Water Pollution Control Plant Loan are detailed below For the Year Ending June 30 Principal Interest Total
2024 585,216 17,556 602,772
Total Debt Service $ 585,216 $ 17,556 $ 602,772
2016 Equipment Lease/Purchase Agreement
In July 2016, City Council approved a $5,500,000 equipment lease/purchase agreement with Bank of America to finance energy and water conservation equipment to be installed at City facilities pursuant to the Energy Services Agreement with Climatec.

The agreement has a 16-year term at a 2.19% interest rate. The equipment includes high efficiency HVAC at City Hall, Main Library, and the Marina Community Center, building automation system upgrades, and citywide streetlight conversion to LED.

At June 30, 2023, debt service requirements for the 2016 equipment lease/purchase are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 348,059 74,190 422,249
2025 355,407 66,843 422,250
2026 362,909 59,340 422,249
2027 370,570 51,679 422,249
2028-2032 2,182,481 139,889 2,322,370
Total Debt Service $ 3,619,426 $ 391,941 $ 4,011,367
City of San Leandro | Proposed Biennial Budget FY24-25 Page 342 2018 Lease Revenue Bond
In December 2018, the City entered into the 2018 Lease Revenue Bond (LRB) through the San Leandro Public Financing Authority for $22,000,000 for the purposes of financing capital improvement projects scheduled for to the Police and South Office buildings, the Mulford-Marina branch library, Manor Park competition pool, Farrelly pool, and the Casa Peralta. The term of the LRB is 30 years to mature on November 1, 2048 at a rate ranging from 3.5% to 5.0%. The debt service requirement for 2021-22 and 2022-23 is $871,575.

At June 30, 2023, debt service requirements for the 2018 Lease Revenue Bond are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 - 871,575 871,575
2025 - 871,575 871,575
2026 - 871,575 871,575
2027-2031 1,290,000 4,342,125 5,632,125
2032-2049 17,615,000 8,292,363 25,907,363
Total Debt Service $ 18,905,000$ 15,249,213 $ 34,154,213 City of San Leandro | Proposed Biennial Budget FY24-25 Page 343 State Water Resources Control Board
In August 2011, the City entered into a finance agreement with the State Water Resources Control Board in the total principal amount of $43,000,000, for the purpose of financing the Water Pollution Control system expansion and improvement. The loan bears an interest rate of 2.6%. Principal and interest payments are payable annually on July 1. The debt is secured by the WPCP Enterprise Fund operating revenues. Expansion and improvement work were completed in 2016-17.

In accordance with the agreement, the City is required to collect net revenues equal to at least 1.20 times the total annual debt service in such fiscal year. In 2021-22, net revenues amounted to $6,960,237 which represented coverage of 252% under the $2,765,864 in debt service. Future debt service is expected to average $3 million per year through fiscal year 2035-36 for a total $41.5 million.

At June 30, 2023, debt service requirements for the State Water Resources Control Board loan are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 1,981,140 784,724 2,765,864
2025 2,032,650 733,215 2,765,865
2026 2,085,499 680,366 2,765,865
2027-2031 11,269,589 2,559,733 13,829,322
2032-2036 12,812,825 1,016,497 13,829,322
Total Debt Service $ 30,181,703$ 5,774,535 $ 35,956,238 2021 Equipment Lease/Purchase Agreement
In January 2021, the City Council approved an equipment lease/purchase agreement with Banc of America Public Capital Corp. to finance energy conservation and resiliency equipment to be installed at the Water Pollution Control Plant. The equipment will be installed under an installation agreement with Climatec. The principal amount to be financed under the agreement is $7,624,900. Annual lease payments on the 15-year agreement are $592,925 with the total principal and interest totaling $8,893,900. The interest rate is set at 1.989%.

At June 30, 2023, debt service requirements for the 2021 Equipment Lease/Purchase Agreement loan are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 458,993 133,932 592,925
2025 468,123 124,802 592,925
2026 115,491 477,434 592,925
2027-2031 2,533,446 431,180 2,964,626
2032-2036 2,795,621 169,005 2,964,626
Total Debt Service $ 6,371,674 $ 1,336,353 $ 7,708,027
City of San Leandro | Proposed Biennial Budget FY24-25 Page 344 Marina Cal Boating Notes Payable
The City entered into various construction loan agreements with the California Department of Boating and Waterways with the total principal amount of $5,331,032. The loans bear an average interest rate of 4.50%. Principal and interest payments are due annually on August 1. The debt is secured by Shoreline Enterprise Fund operating revenues.

At June 30, 2023, debt service requirements for the Marina Cal Boating Notes Payable are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 20,770 3,999 24,769
2025 21,705 3,064 24,769
2026 22,682 2,087 24,769
2027 23,703 1,067 24,770
Total Debt Service $ 88,860 $ 10,217 $ 99,077
Golf Course and Marina Dredging General Fund Loans
The City Council authorized loans to the Shoreline Enterprise Fund for capital improvements at the Marina and the Monarch Bay golf course. The loans are to be paid over 30 years with an annual interest accrual rate of 5%. Principal payments are made annually provided the fund has sufficient resources.

At June 30, 2023, debt service requirements are as follows.

For the Year Ending June 30 Principal Interest Total
2024 259,916 299,077 558,993
2025 273,386 285,607 558,993
2026 287,558 271,435 558,993
2027-2031 1,117,381 1,677,584 2,794,965
2032-2040 3,275,641 741,354 4,016,995
Total Debt Service $ 5,213,882 $ 3,275,057 $ 8,488,939
City of San Leandro | Proposed Biennial Budget FY24-25 Page 345 2013 Lease Revenue Bonds
In 2013, the City issued $11,995,000 principal amount of 2013 Refunding Lease Revenue Bonds (2013 RLRB). The purpose of the 2013 RLRBs was to refund the 2001 COPs and 2003 COPs. The 2013 RLRBs bear interest rates ranging from 2.0% to 5.0% and are payable semiannually on June 1 and December 1. Principal payments are payable annually on December 1.

The refunding resulted in a savings of $1,348,397, or 11%, of the refunded bonds. With the five-year extension of debt service, $2,750,000 of additional capital improvement funds became available while also reducing the annual debt service.

At June 30, 2023, debt service requirements for the Successor Agency’s portion of the 2013 Refunding Lease Revenue Bond are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 249,000 35,864 284,864
2025 258,000 27,464 285,464
2026 266,000 18,455 284,455
2027 276,000 6,900 282,900
Total Debt Service $ 1,049,000 $ 88,683 $ 1,137,683
2014 Tax Allocation Refunding Bonds
In September 2014, the Successor Agency issued $11,235,000 of Tax Allocation Bonds (2014 TABs) to prepay the 2002 and 2004 Tax Allocation Bonds and to cover issuance costs. The 2014 TABs are payable and secured by a pledge of tax revenues from tax increment generated in the Plaza Project Area and the West San Leandro/MacArthur Boulevard Project Area. The 2014 TABS bear interest rates ranging from 3.5% to 5.0% and are payable semiannually on March 1 and September 1. Principal payments are payable on September 1.

In October 2014, proceeds were deposited in an irrevocable trust with an escrow agent to provide funds to fully redeem the principal and accrued interest of the 2002 and 2004 Tax Allocation Bonds. As a result, the 2002 and 2004 Tax Allocation Bonds are considered redeemed (current refunding) and the liability for those bonds has been removed from the statement of net position.

On the date of issuance of the 2014 Bonds, the Successor Agency deposited into the reserve account for the 2014 Bonds a municipal bond debt service insurance policy in the amount of $1,121,078, equal to the Reserve Requirement for the 2014 Bonds.

Neither the balance in the reserve account nor the Reserve Requirement for the 2014 Bonds has changed.

At June 30, 2023, future debt service requirements for the 2014 Tax Allocation Refunding Bonds are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 740,000 405,075 1,145,075
2025 765,000 367,450 1,132,450
2026 785,000 328,700 1,113,700
2027-2031 4,235,000 1,026,750 5,261,750
2032-2035 2,425,000 144,038 2,569,038
Total Debt Service $ 8,950,000$ 2,272,013 $ 11,222,013
City of San Leandro | Proposed Biennial Budget FY24-25 Page 346 2018 Tax Allocation Refunding Bonds Series A
In May 2018, the Successor Agency issued Tax Allocation Refunding Bonds (2018A TABs) in the amount of $16,845,000. The proceeds of the bonds will be used to refund the 2008 Tax Allocation Bonds, Series 2008. Principal payments of the 2018A TABs are due annually on September 1 from 2024 to 2039 and bear interest rates ranging from 3.375% to 5.000%. Interest is payable semiannually March 1 and September 1.

Annual debt service payments range between $1.3 and $1.4 million. The bonds are payable solely from tax increment revenue generated in the Alameda County - City of San Leandro Redevelopment Project Area. Total principal and interest remaining to be paid on the bonds was $22,342,022 as of June 30, 2022.

Proceeds from the 2018A TABs were deposited in an irrevocable trust with an escrow agent to provide funds to fully redeem, on June 5, 2018, the outstanding principal and accrued interest of the 2008 Tax Allocation Bonds. The bonds were issued at a premium of $1,809,519 that amortized over the 21-year life of the bonds resulting in an annual amortization of $86,168. On the date of issuance, the Successor Agency deposited into the reserve account for the 2018A TABs a municipal bond debt service insurance policy in the amount of $1,431,438, equal to the Reserve Requirement for the 2018A TABs.

At June 30, 2023, debt service requirements for the 2018 Tax Allocation Refunding Bonds Series A are detailed below.

For the Year Ending June 30 Principal Interest Total
2024 710,000 687,489 1,397,489
2025 740,000 654,788 1,394,788
2026 775,000 616,913 1,391,913
2027-2031 4,510,000 2,446,438 6,956,438
2032-2039 9,680,000 1,521,394 11,201,394
Total Debt Service $ 16,415,000$ 5,927,022 $ 22,342,022 City of San Leandro | Proposed Biennial Budget FY24-25 Page 347 HUD 108 Guarantee Loan
In 2011, the City received a $2,500,000 20-year federal loan from Housing and Urban Development (HUD) at an interest rate of 3% to finance the acquisition and construction of the San Leandro Senior Center. The loan is secured and payable from the Community Development Block Grant Fund.

At June 30, 2023, debt service requirements for the HUD 108 Guarantee loan are detailed below For the Year Ending June 30 Principal Interest Total
2024 132,000 36,135 168,135
2025 132,000 30,881 162,881
2026 132,000 25,496 157,496
2027 132,000 19,991 151,991
2028-2030 396,000 25,991 421,991
Total Debt Service $ 924,000 $ 138,494 $ 1,062,494
City of San Leandro | Proposed Biennial Budget FY24-25 Page 348 Special Assessment Fund Debt Without City Commitment
Special assessment districts are established in various parts of the City to provide improvements to properties located in those districts. Properties are assessed for the cost of improvements and assessments are payable over the term of the debt issued to finance the improvements. The total amount of the assessment is recorded as receivable and deferred revenue at the time the related debt is issued and reduced as assessments are collected. The City is obligated to be the purchaser of last resort or to advance available City funds to repay this debt in the event of default by any of these districts. These funds are paid from special assessment revenues levied on the property owners in each assessment district. On June 30, 2022, all these districts were in compliance with the repayment and other requirements of their respective debt issues.

Special assessment debt with City commitment as of June 30, 2023 is detailed below.

For the Year Ending June 30 Principal Interest Total
2024 370,000 65,000 435,000
2025 395,000 40,138 435,138
2026 420,000 13,650 433,650
Total Debt Service $ 1,185,000 $ 118,788 $ 1,303,788
City of San Leandro | Proposed Biennial Budget FY24-25 Page 349

APPENDIX
City of San Leandro | Proposed Biennial Budget FY24-25 Page 350 Glossary
Abatement: A reduction or elimination of a real or personal property tax, motor vehicle excise, a fee, charge, or special assessment imposed by a governmental unit. Granted only on application of the person seeking the abatement and only by the committing governmental unit.

Accounting System: The total structure of records and procedures that identify record, classify, and report information on the financial position and operations of a governmental unit or any of its funds, account groups, and organizational components.

Accrued Interest: The amount of interest that has accumulated on the debt since the date of the last interest payment, and on the sale of a bond, the amount accrued up to but not including the date of delivery (settlement date). (See Interest) Amortization: The gradual repayment of an obligation over time and in accordance with a predetermined payment schedule.

Appropriation: A legal authorization from the community's legislative body to expend money and incur obligations for specific public purposes. An appropriation is usually limited in amount and as to the time period within which it may be expended.

Arbitrage: As applied to municipal debt, the investment of tax-exempt bonds or note proceeds in higher yielding, taxable securities. Section 103 of the Internal Revenue Service (IRS) Code restricts this practice and requires (beyond certain limits) that earnings be rebated (paid) to the IRS.

Assessed Valuation: A value assigned to real estate or other property by a government as the basis for levying taxes.

Audit: An examination of a community's financial systems, procedures, and data by a certified public accountant (independent auditor), and a report on the fairness of financial statements and on local compliance with statutes and regulations. The audit serves as a valuable management tool in evaluating the fiscal performance of a community.

Audit Report: Prepared by an independent auditor, an audit report includes: (a) a statement of the scope of the audit; (b) explanatory comments as to application of auditing procedures; (c) findings and opinions. It is almost always accompanied by a management letter which contains supplementary comments and recommendations.

Available Funds: Balances in the various fund types that represent non-recurring revenue sources. As a matter of sound practice, they are frequently appropriated to meet unforeseen expenses, for capital expenditures or other one-time costs.

Balance Sheet: A statement that discloses the assets, liabilities, reserves and equities of a fund or governmental unit at a specified date.

Betterments (Special Assessments): Whenever a specific area of a community receives benefit from a public improvement (e.g., water, sewer, sidewalk, etc.), special property taxes may be assessed to reimburse the governmental entity for all or part of the costs it incurred. Each parcel receiving benefit from the improvement is assessed for its proportionate share of the cost of such improvements. The proportionate share may be paid in full or the property owner may request that the assessors apportion the betterment over 20 years. Over the life of the betterment, one year’s apportionment along with one year’s committed interest computed from October 1 to October 1 is added to the tax bill until the betterment has been paid.

Bond: A means to raise money through the issuance of debt. A bond issuer/borrower promises in writing to repay a specified sum of money, alternately referred to as face value, par value or bond principal, to the buyer of the bond on a specified future date (maturity date), together with periodic interest at a specified rate. The term of a bond is always greater than one year. (See Note)
Bond and Interest Record: (Bond Register) – The permanent and complete record maintained by a treasurer for each bond issue. It shows the amount of interest and principal coming due each date and all other pertinent information concerning the bond issue.

Bonds Authorized and Unissued: Balance of a bond authorization not yet sold. Upon completion or abandonment of a project, any remaining balance of authorized and unissued bonds may not be used for other purposes, but must be rescinded by the community's legislative body to be removed from community's books.

Bond Issue: Generally, the sale of a certain number of bonds at one time by a governmental unit.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 351 Bond Rating (Municipal): A credit rating assigned to a municipality to help investors assess the future ability, legal obligation, and willingness of the municipality (bond issuer) to make timely debt service payments. Stated otherwise, a rating helps prospective investors determine the level of risk associated with a given fixed-income investment. Rating agencies, such as Moody's and Standard and Poors, use rating systems, which designate a letter or a combination of letters and numerals where AAA is the highest rating and C1 is a very low rating.

Budget: A plan for allocating resources to support particular services, purposes and functions over a specified period of time. (See Performance Budget, Program Budget)
Capital Assets: All real and tangible property used in the operation of government, which is not easily converted into cash, and has an initial useful live extending beyond a single financial reporting period. Capital assets include land and land improvements; infrastructure such as roads, bridges, water and sewer lines; easements; buildings and building improvements; vehicles, machinery and equipment. Communities typically define capital assets in terms of a minimum useful life and a minimum initial cost. (See Fixed Assets)
Capital Budget: An appropriation or spending plan that uses borrowing or direct outlay for capital or fixed asset improvements. Among other information, a capital budget should identify the method of financing each recommended expenditure, i.e., tax levy or rates, and identify those items that were not recommended. (See Capital Assets, Fixed Assets) Cash: Currency, coin, checks, postal and express money orders and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits.

Cash Management: The process of monitoring the ebb and flow of money in an out of municipal accounts to ensure cash availability to pay bills and to facilitate decisions on the need for short- term borrowing and investment of idle cash.

Certificate of Deposit (CD): A bank deposit evidenced by a negotiable or non-negotiable instrument, which provides on its face that the amount of such deposit plus a specified interest payable to a bearer or to any specified person on a certain specified date, at the expiration of a certain specified time, or upon notice in writing.

Classification of Real Property: Assessors are required to classify all real property according to use into one of four classes:
residential, open space, commercial, and industrial. Having classified its real properties, local officials are permitted to determine locally, within limitations established by statute and the Commissioner of Revenue, what percentage of the tax burden is to be borne by each class of real property and by personal property owners.

Collective Bargaining: The process of negotiating workers' wages, hours, benefits, working conditions, etc., between an employer and some or all of its employees, who are represented by a recognized labor union. regarding wages, hours and working conditions.

Consumer Price Index: The statistical measure of changes, if any, in the overall price level of consumer goods and services.

The index is often called the "cost-of-living index."
Cost-Benefit Analysis: A decision-making tool that allows a comparison of options based on the level of benefit derived and the cost to achieve the benefit from different alternatives.

Debt Burden: The amount of debt carried by an issuer usually expressed as a measure of value (i.e., debt as a percentage of assessed value, debt per capita, etc.). Sometimes debt burden refers to debt service costs as a percentage of the total annual budget.

Debt Service: The repayment cost, usually stated in annual terms and based on an amortization schedule, of the principal and interest on any particular bond issue.

Encumbrance: A reservation of funds to cover obligations arising from purchase orders, contracts, or salary commitments that are chargeable to, but not yet paid from, a specific appropriation account.

Enterprise Funds: An enterprise fund is a separate accounting and financial reporting mechanism for municipal services for which a fee is charged in exchange for goods or services. It allows a community to demonstrate to the public the portion of total costs of a service that is recovered through user charges and the portion that is subsidized by the tax levy, if any. With an enterprise fund, all costs of service delivery--direct, indirect, and capital costs—are identified. This allows the community to recover total service costs through user fees if it chooses. Enterprise accounting also enables communities to reserve the City of San Leandro | Proposed Biennial Budget FY24-25 Page 352 "surplus" or net assets unrestricted generated by the operation of the enterprise rather than closing it out to the general fund at year-end. Services that may be treated as enterprises include, but are not limited to, water, sewer, hospital, and airport services.

Equalized Valuations (EQVs): The determination of the full and fair cash value of all property in the community that is subject to local taxation.

Estimated Receipts: A term that typically refers to anticipated local revenues often based on the previous year's receipts and represent funding sources necessary to support a community's annual budget. (See Local Receipts) Exemptions: A discharge, established by statute, from the obligation to pay all or a portion of a property tax. The exemption is available to particular categories of property or persons upon the timely submission and approval of an application to the assessors. Properties exempt from taxation include hospitals, schools, houses of worship, and cultural institutions. Persons who may qualify for exemptions include disabled veterans, blind individuals, surviving spouses, and seniors.

Expenditure: An outlay of money made by municipalities to provide the programs and services within their approved budget.

Fiduciary Funds: Repository of money held by a municipality in a trustee capacity or as an agent for individuals, private organizations, other governmental units, and other funds. These include pension (and other employee benefit) trust funds, investment trust funds, private- purpose trust funds, and agency funds.

Fixed Assets: Long-lived, assets such as buildings, equipment and land obtained or controlled as a result of past transactions or circumstances.

Fixed Costs: Costs that are legally or contractually mandated such as retirement, FICA/Social Security, insurance, debt service costs or interest on loans.

Float: The difference between the bank balance for a local government’s account and its book balance at the end of the day.

The primary factor creating float is clearing time on checks and deposits. Delays in receiving deposit and withdrawal information also influence float.

Full Faith and Credit: A pledge of the general taxing powers for the payment of governmental obligations. Bonds carrying such pledges are usually referred to as general obligation or full faith and credit bonds.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on identified activities or attaining certain objectives in accordance with specific regulations, restrictions, or limitations.

Fund Accounting: Organizing financial records into multiple, segregated locations for money. A fund is a distinct entity within the municipal government in which financial resources and activity (assets, liabilities, fund balances, revenues, and expenditures) are accounted for independently in accordance with specific regulations, restrictions or limitations. Examples of funds include the general fund and enterprise funds. Communities whose accounting records are organized according to the Uniform Municipal Accounting System (UMAS) use multiple funds.

GASB 34: A major pronouncement of the Governmental Accounting Standards Board that establishes new criteria on the form and content of governmental financial statements. GASB 34 requires a report on overall financial health, not just on individual funds. It requires more complete information on the cost of delivering value estimates on public infrastructure assets, such as bridges, road, sewers, etc. It also requires the presentation of a narrative statement the government's financial performance, trends and prospects for the future.

GASB 45: This is another Governmental Accounting Standards Board major pronouncement that each public entity account for and report other postemployment benefits in its accounting statements. Through actuarial analysis, municipalities must identify the true costs of the OPEB earned by employees over their estimated years of actual service.

General Fund: The fund used to account for most financial resources and activities governed by the normal appropriation process.

General Obligation Bonds: Bonds issued by a municipality for purposes allowed by statute that are backed by the full faith and credit of its taxing authority.

Governing Body: A board, committee, commission, or other executive or policymaking bodyof a municipality or school district.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 353 Indirect Cost: Costs of a service not reflected in the operating budget of the entity providing the service. An example of an indirect cost of providing water service would be the value of time spent by non-water department employees processing water bills. A determination of these costs is necessary to analyze the total cost of service delivery. The matter of indirect costs arises most often in the context of enterprise funds.

Interest: Compensation paid or to be paid for the use of money, including amounts payable at periodic intervals or discounted at the time a loan is made. In the case of municipal bonds, interest payments accrue on a day-to-day basis, but are paid every six months.

Interest Rate: The interest payable, expressed as a percentage of the principal available for use during a specified period of time. It is always expressed in annual terms.

Investments: Securities and real estate held for the production of income in the form of interest, dividends, rentals or lease payments. The term does not include fixed assets used in governmental operations.

Line Item Budget: A budget that separates spending into categories, or greater detail, such as supplies, equipment, maintenance, or salaries, as opposed to a program budget.

Local Aid: Revenue allocated by the state or counties to municipalities and school districts.

Maturity Date: The date that the principal of a bond becomes due and payable in full.

Municipal(s): (As used in the bond trade) "Municipal" refers to any state or subordinate governmental unit. "Municipals" (i.e., municipal bonds) include not only the bonds of all political subdivisions, such as cities, towns, school districts, special districts, counties but also bonds of the state and agencies of the state.

Note: A short-term loan, typically with a maturity date of a year or less.

Objects of Expenditures: A classification of expenditures that is used for coding any department disbursement, such as “personal services,” “expenses,” or “capital outlay.”
Official Statement: A document prepared for potential investors that contains information about a prospective bond or note issue and the issuer. The official statement is typically published with the notice of sale. It is sometimes called an offering circular or prospectus.

Operating Budget: A plan of proposed expenditures for personnel, supplies, and other expenses for the coming fiscal year.

Overlapping Debt: A community's proportionate share of the debt incurred by an overlapping government entity, such as a regional school district, regional transit authority, etc.

Performance Budget: A budget that stresses output both in terms of economy and efficiency.

Principal: The face amount of a bond, exclusive of accrued interest.

Program: A combination of activities to accomplish an end.

Program Budget: A budget that relates expenditures to the programs they fund. The emphasis of a program budget is on output.

Purchased Services: The cost of services that are provided by a vendor.

Refunding of Debt: Transaction where one bond issue is redeemed and replaced by a new bond issue under conditions generally more favorable to the issuer.

Reserve Fund: An amount set aside annually within the budget of a town to provide a funding source for extraordinary or unforeseen expenditures.

Revaluation: The assessors of each community are responsible for developing a reasonable and realistic program to achieve the fair cash valuation of property in accordance with constitutional and statutory requirements. The nature and extent of that program will depend on the assessors’ analysis and consideration of many factors, including, but not limited to, the status of City of San Leandro | Proposed Biennial Budget FY24-25 Page 354 the existing valuation system, the results of an in-depth sales ratio study, and the accuracy of existing property record information.

Revenue Anticipation Note (RAN): A short-term loan issued to be paid off by revenues, such as tax collections and state aid.

RANs are full faith and credit obligations.

Revenue Bond: A bond payable from and secured solely by specific revenues and thereby not a full faith and credit obligation.

Revolving Fund: Allows a community to raise revenues from a specific service and use those revenues without appropriation to support the service.

Sale of Real Estate Fund: A fund established to account for the proceeds of the sale of municipal real estate other than proceeds acquired through tax title foreclosure.

Stabilization Fund: A fund designed to accumulate amounts for capital and other future spending purposes, although it may be appropriated for any lawful purpose.

Surplus Revenue: The amount by which cash, accounts receivable, and other assets exceed liabilities and reserves.

Tax Rate: The amount of property tax stated in terms of a unit of the municipal tax base; for example, $14.80 per $1,000 of assessed valuation of taxable real and personal property.

Tax Title Foreclosure: The procedure initiated by a municipality to obtain legal title to real property already in tax title and on which property taxes are overdue.

Trust Fund: In general, a fund for money donated or transferred to a municipality with specific instructions on its use. As custodian of trust funds, the treasurer invests and expends such funds as stipulated by trust agreements, as directed by the commissioners of trust funds or by the community's legislative body. Both principal and interest may be used if the trust is established as an expendable trust. For nonexpendable trust funds, only interest (not principal) may be expended as directed.

Uncollected Funds: Recently deposited checks included in an account’s balance but drawn on other banks and not yet credited by the Federal Reserve Bank or local clearinghouse to the bank cashing the checks. (These funds may not be loaned or used as part of the bank’s reserves and they are not available for disbursement.) Undesignated Fund Balance: Monies in the various government funds as of the end of the fiscal year that are neither encumbered nor reserved, and are therefore available for expenditure once certified as part of free cash.

Unreserved Fund Balance (Surplus Revenue Account): The amount by which cash, accounts receivable, and other assets exceed liabilities and restricted reserves. It is akin to a "stockholders’ equity" account on a corporate balance sheet. It is not, however, available for appropriation in full because a portion of the assets listed as "accounts receivable" may be taxes receivable and uncollected. (See Free Cash)
Valuation (100 Percent): The legal requirement that a community’s assessed value on property must reflect its market, or full and fair cash value.

City of San Leandro | Proposed Biennial Budget FY24-25 Page 355