ITEM 15 ATTACHMENT 1 - Laserfiche WebLink

Custodial Funds account for assets held by the City as agent for individuals, private organizations, other governmental units, or other funds. Assets equal liabilities and the measurement of operations is not a focus. Private -Purpose Trust Funds accounts for the P.T.C.W.D. #3 Trust Fund. The Trust received money in 1973 from the Pleasanton Township County Water District #3 and the funds may be used in the future to maintain the private road that serves the City's water to n ks. The following is a guide to current City funds by fund number: 001 General Fund This fund is used to account for all revenues and expenditures necessary to carry out basic Governmental activities of the City that are not accounted for through other funds. For the City, the General Fund includes such activities as general government, public safety, community development, operations services and community activities. 002 Rainy Day Fund Established as part of the FY 2020/21 Midterm budget to set aside funds that would be available to offset revenue losses associated with the pandemic. Funds can be used to help balance the budget and support capital projects. 101 D.A.R.E. Trust The Drug Abuse Resistance Education (D.A.R.E) fund accounts for private donations made to specifically enhance the City's D.A.R.E. program. 102-103 Asset Forfeiture This fund accounts for the proceeds from assets forfeited as a result of investigations of criminal offenses, generally narcotics related. In accordance with the Health and Safety Code section 11489, the funds must be used for law enforcement and prosecution efforts. 104 Central Business District (CBD) Parking In -Lieu This fund accounts for fees collected from developers in the downtown area in lieu of providing required parking. The City will use this money to build downtown parking structures in the future. 105 Resource Management This fund accounts for Measure D revenues from Alameda County as well as other mitigation revenues. The City has developed a variety of recycling programs in accordance with state and county requirements. 106-108 Miscellaneous Donations This fund is used to account for donations made to the City for equipment or to enhance services in accordance with the donor's requests. 112 AB1379 CASp Certification and Training This fund accounts for the fees collected from business license applicants as mandated by Assembly Bill No. 1379 and are to be used for increased certified access specialist (CASp) training and certification within the City and to facilitate compliance with construction - related accessibility requirements. 116-118 Miscellaneous Grants &162 This fund includes various grant revenues received for the Used Oil program, Law enforcement expenditures, and literacy and surface transportation programs. 277