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general and statistical information - City of Inglewood

general and statistical information - City of Inglewood

SPECIAL REVENUE FUNDS

SPECIAL REVENUE FUNDS Special Revenue Funds are used to account for the proceeds of specific revenue sources (other than for major capital projects) that are legally restricted to expenditure for specific purposes. The following eight funds are the main funds the City has classified as special revenue funds: Traffic Offender Fund The Traffic Offender Fund is derived from revenues received from administrative fees for vehicles impounded for vehicle code violations. The revenues are used for traffic safety and enforcement purposes. Arts Fund The Arts Fund is created from a fee imposed on certain new development for public art. Gas Tax Fund The Gas Tax Fund receives grants and subventions of revenues from the Federal, State and County governments. Revenue allocated to this fund is used for street and signal construction and maintenance. Proposition A Fund One revenue stream the City uses are proceeds from a special use tax on sales within the County of Los Angeles for transportation related purposes. Prop C, Federal, State Transportation Fund The City receives a variety of transportation related revenues from the Federal government, State government and county government under a variety of programs. This fund receives those proceeds from programs such as the Federal Transportation Equity Act, Prop. 42 State traffic mitigation revenues, and the County of Los Angeles Measure C revenues. TDA, Article 3, County of Los Angeles This fund is a special dedicated revenue source for bicycle and pedestrian use. AB2766 (AQMD) Fund This fund is a special revenue source of transportation projects designed to reduce air pollution emissions. Page 510

Special Assessment Fund The Special Assessment Fund receives, disburses, and accounts for monies accruing to the City for use in servicing special assessment bonds. Civic Center Projects Fund The Civic Center Projects Fund receives, disburses, and accounts for bond proceeds accruing to the City for use in civic center improvements. Housing Fund The Housing Fund receives, disburses, and accounts for monies accruing to the City for use in subsidized housing programs. Grants Fund The Grants Fund receives, disburses, and accounts for monies accruing to the City from Federal, State, and County grant programs except for those in the Transportation fund, the Noise Mitigation Fund, and the HUD (CDBG) Fund. HUD (CDBG) Fund This Fund is where all HUD and CDBG and related revenues from Federal programs are placed. Noise Mitigation Fund This fund to where revenues from the Federal Department of Transportation (FAA) and the Los Angeles World Airport (LAX) are placed to pay for noise abatement programs for those properties under the flightpath and in the noise corridor. PROPRIETARY FUNDS Proprietary funds are used to account for activities similar to those found in the private sector, where determination of net income is necessary or useful to sound financial administration. Goods or services from such activities can be provided either to outside parties (enterprise fund) or to other agencies primarily within the government (internal service fund). The City operates one proprietary fund and one internal service fund. Page 511

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