California Comprehensive Annual Financial Report - City of Temecula

CITY OF TEMECULA
NON-MAJOR GOVERNMENTAL FUNDS
NON-MAJOR SPECIAL REVENUE FUNDS: Used to account for specific
revenues that are legally restricted to expenditure for particular purposes.
‣ GAS TAX: This fund is used to account for revenues apportioned under the
Streets and Highways Code of the State of California.
‣ STATE TRANSPORTATION: This fund is used to account for the City’s share of
revenue received under AB 2928 and is to be used for traffic congestion relief as
part of the State Traffic Congestion Relief Plan.
‣ DEVELOPMENT IMPACT: This fund is used to account for the proceeds of
developmental impact fees restricted for capital improvement projects.
‣ COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG): This fund is used to
account for grants received from the United States Department of Housing and
Urban Development (HUD) through Riverside County. The grants are used for
the development of a viable community by providing decent housing, a suitable
living environment, and expanding economic opportunities, principally for
persons of low and moderate income.
‣ AB 2766: This fund is used to account for the City’s share of revenues received
under AB 2766 to be used to reduce air pollution from motor vehicles pursuant to
the California Clean Air Act of 1988.
‣ AB 3229 COPS: This fund is used to account for the revenues and law
enforcement expenditures of the AB 2339 COPS grant.
‣ MEASURE “A”: This fund is used to account for the City’s share of the County
of Riverside’s additional one-half percent sales tax allocation which is restricted
for use on local streets and roads.
‣ SUMMER YOUTH EMPLOYMENT PROGRAM: This fund is used to account for
revenues received from the Federal Stimulus Program for the creation of
employment opportunities for young adults.
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