Appendix
The following is a guide to current City funds by fund number. 100 General Fund – The government’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in another fund. 203 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2105. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
205 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2106. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
206 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2107. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
207 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2107.5. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
208 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2103. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
209 Gas Tax – This fund accounts for monies received from the State of California under Street and Highways Code Section 2032. The allocations must be spent for street maintenance, construction and a limited amount for engineering.
214 SB1186 Disability Access – This fund accounts for monies received due to Senate Bill 1186 (SB1186), which requires cities to collect a $4 fee for new and renewed business licenses for purposes of increasing compliance with state disability laws. 216 Police Grants – This fund accounts for all Police, Federal, State and County grants awarded to the Police Department requiring segregated fund accounting. 217 Grants – This fund accounts for miscellaneous Federal, State and County grants requiring segregated fund accounting.
219 Economic Development Grant – This fund accounts for the set aside of 20% of business license tax collected. The monies are used to award grants to promote economic activity. 230 Citywide Park Assessment District – This fund accounts for special benefit assessments levied on property owners for citywide park maintenance.
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231 Community Facilities District #2 – This fund accounts for public safety services; acquisitions and maintenance of open space; clean water maintenance and construction and maintenance of flood and storm drain facilities.
232 Community Facilities District #3 – This fund accounts for public safety services; acquisitions and maintenance of open space; clean water maintenance and construction and maintenance of jointuse school facilities. 233 Community Facilities District #4 (Services) – This fund accounts for public safety services; maintenance of open space; clean water maintenance; maintenance of joint-use school facilities; roadway rehabilitation and under grounding of overhead utilities. 234 Community Facilities District #5 – This fund accounts for acquisition, construction and maintenance of flood and storm drainage facilities; public safety services; construction and maintenance of joint-use school facilities; rehabilitation/expansion of library sites; government facilities and community facilities and roadway rehabilitation and utility undergrounding. 235 Community Facilities District #4 (Facilities) – This fund accounts for acquisition, construction of flood and storm drainage facilities; construction of joint-use school facilities; rehabilitation/expansion of library sites; government facilities and community facilities. 250 Water Development Impact Fee – This fund accounts for development fees collected for the design and construction of water facilities within the City. 251 Roadway Development Impact Fee – This fund accounts for development fees collected for the design and construction of roadways within the City.
252 Parks and Trails Development Impact Fee – This fund accounts for development fees collected for the design and construction of parks within the City. 255 Wastewater Development Impact Fee – This fund accounts for development fees collected for the design and construction of wastewater facilities within the City. 256 Community Facilities Development Impact Fee – This fund accounts for development fees collected for the design and construction of public facilities within the City. 261 Development Impact Fee Administration – This fund accounts for development fees collected for the administration of the Development Impact Fee Program. 262 Agriculture Land Administration – This fund accounts for 20% of the Agriculture Preservation fees collected from development. Monies are to be used for administrative purposes associated with establishing, monitoring and managing farmland conservation easements. 263 Agriculture Land Acquisition – This fund accounts for 80% of the Agriculture Preservation fees collected from development. The monies are used for farmland mitigation purposes. 149
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264 First-Time Homebuyer – This fund accounts for affordable housing funds used to provide loans to first-time homebuyers who qualify as moderate to very-low income households. 265 Affordable Housing In-Lieu Fee – This fund accounts for development fees collected for affordable housing. The monies are used to ensure 10% of all new dwellings are affordable for low and very low income households.
267 Public Art Administration – This fund accounts for 20% of the Public Art fees collected from development and shall be specifically designated for community education programs, publicity, dedications and administration of the public art program. 268 Public Art Acquisition – This fund accounts for 80% of the Public Art fees collected from development and shall be utilized for all costs related to selection, acquisition, placement, installation, display and maintenance of artwork.
269 Parking In-Lieu – This fund accounts for development fees collected for off-street parking facilities located within the Downtown area.
272 Riparian Mitigation – This fund accounts for a stewardship endowment for maintenance of a riparian mitigation site.
280 Asset Forfeiture – This fund accounts for property or funds seized by the Police Department.
After a case has been tried and a guilty verdict is returned, the funds are considered forfeited.
Federal funds must be used for narcotic enforcement and crime suppression. State funds must be used for areas related to drug prevention.
281 Abandoned Vehicle Abatement – This fund accounts for monies which can only be used for the abatement, removal and disposal, as public nuisances, of any abandoned, wrecked, dismantled or inoperative vehicles, or parts thereof, from private or public property. 285 PEG Media – This fund accounts for public, educational and governmental access fees collected from cable operators established per the Municipal Code and franchise agreements. This fund accounts for Public Access, Educational and Governmental (PEG) television channels provided for the citizens of Brentwood.
286 Parks Advertising – This fund accounts for Parks and Recreation advertising fees collected to publish and distribute the Parks and Recreation Activities guide, as well as, enhance the amenities at the Sunset Athletic Complex, the Brentwood Family Aquatic Complex and the Brentwood Skate Park.
293 Measure J – This fund accounts for the local jurisdiction portions of the Measure J – Contra Costa County sales tax allocated for Local Street Maintenance and Improvements. These monies can only be spent on local streets and roads, transit operations, growth management planning and compliance, bicycle and pedestrian trails and parking facilities. 150
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302 City Low Income Housing – This fund accounts for the activities related to the assets assumed by the City of Brentwood as Housing Successor for the housing activities of the former Brentwood Redevelopment Agency.
336 Roadway Improvements – This fund accounts for transactions related to proceeds from assessment bonds and other resources and their use to acquire and construct certain roadway improvements.
337 Community Facilities Improvements – This fund accounts for various community facilities improvement projects associated with either the construction or improvement of the City’s community facilities.
352 Parks and Trails Improvements – This fund accounts for various park and trail improvement projects associated with either the construction or improvement of the City’s parks. 361 Civic Center Project Lease Revenue Bond Acquisition – This fund accounts for transactions related to proceeds from the 2009 Civic Center Bonds and other resources and their use to acquire and construct certain capital facilities and infrastructure. 366 2015 Lease Financing – This fund accounts for transactions related to proceeds from the 2015 Lease Financing and their use to acquire and construct certain capital facilities and infrastructure. 380 Civic Center Capital Improvement Financing Program – This fund accounts for savings from refinanced bonds and their use to finance a portion of the Civic Center project. 381 City Capital Improvement Financing Program – This fund accounts for savings from refinanced bonds and their use to acquire and construct certain capital facilities and infrastructure.
392 Capital Infrastructure – This fund accounts for funds to be used for non-residential development related infrastructure projects with a focus on non-residential projects that may promote economic development.
393 Vineyards Projects – This fund accounts for transactions related to proceeds from assessment bonds and other resources and their use to finance infrastructure improvements within the Vineyards development area.
435 2018 A Refinance Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds.
436 2014 A & B Refinance Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. 437 2012 A Refinance Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments of CIFP Infrastructure Revenue Bonds.
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438 Capital Improvement Financing Program 2003-1 Debt Service – This fund accounts for CIFP tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 439 Capital Improvement Financing Program 2002-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments of CIFP Infrastructure Revenue Bonds. 441 Capital Improvement Financing Program 94-1 Debt Service – This fund accounts for CIFP tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 442 Capital Improvement Financing Program 98-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 443 Capital Improvement Financing Program 99-1 Debt Service – This fund accounts for CIFP tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 444 Capital Improvement Financing Program 2000-01 Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments on CIFP Infrastructure Revenue Bonds. 445 Capital Improvement Revenue Refunding Bonds Series 2021 A & B Debt Service – This fund accounts for debt service transactions related to the refinance of the 2012 Capital Improvement Revenue Refunding Bonds.
448 General Obligation Bonds Series 2002 Debt Service – This fund accounts for tax levies from which general obligation debt service transactions are made on the General Obligation Bond Series 2002. This bond was used to finance the Police Station. 449 Capital Improvement Financing Program 2004-1 Debt Service – This fund accounts for CIFP Tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 460 Randy Way Assessment District Debt Service – This fund accounts for Randy Way tax assessment receipts and debt service payments of CIFP Infrastructure Revenue Bonds. 461 2019 Civic Center Project Lease Revenue Refunding Bonds Debt Service – This fund accounts for debt service transactions relating to the 2009 Civic Center Project Lease Revenue Bonds. 462 2006 A & B Refinance Bonds Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. 463 Capital Improvement Financing Program 2006-1 Debt Service – This fund accounts for CIFP tax assessment receipt and debt service payments of CIFP Infrastructure Revenue Bonds. 464 Capital Improvement Financing Program 2005-1 Debt Service – This fund accounts for CIFP Tax assessments receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 465 96R Assessment District Debt Service – This fund accounts for CIFP Tax assessment receipts and debt service payments on CIFP Infrastructure Revenue Bonds. 152
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466 2015 Lease Financing Debt Service – This fund accounts for debt service transactions related to the 2015 Lease Financing.
510 Housing Enterprise – This fund accounts for the administration of the Housing Enterprise which includes the Housing rental units, Affordable Housing and the First-Time Homebuyers program. 511 Housing Rental Trust – This fund accounts for the operation and maintenance of the Housing rental units.
513 Housing Replacement – This fund accounts for revenues and expenditures associated with the replacement of housing rental capital assets and infrastructure. 540 Solid Waste Enterprise – This fund accounts for the operation, maintenance and capital costs of the solid waste system. These activities are funded by user charges. 542 Solid Waste Improvements – This fund accounts for expenditures associated with solid waste capital improvement projects.
543 Solid Waste Replacement – This fund accounts for revenues and expenditures associated with the replacements of solid waste capital assets and infrastructure. 560 Water Enterprise – This fund accounts for the operation, maintenance and capital costs of the water system. These activities are funded by user charges. 562 Water Improvements – This fund accounts for expenditures associated with water capital improvement projects.
563 Water Replacement – This fund accounts for revenues and expenditures associated with the replacements of water capital assets and infrastructures. 590 Wastewater Enterprise – This fund accounts for the operation, maintenance and capital costs of the wastewater system. These activities are funded by user charges. 592 Wastewater Improvements – This fund accounts for expenditures associated with wastewater capital improvement projects.
593 Wastewater Replacement – This fund accounts for revenues and expenditures associated with the replacements of wastewater capital assets and infrastructures. 6XX Landscape and Lighting Assessment Districts – These funds account for special benefit assessments levied on property owners for landscape and street lighting maintenance. 701 Information Systems – To provide a source of funding for the development and coordination of the City’s information system’s needs.
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702 Vehicle and Equipment Replacement – To provide a source of funding for vehicle and equipment replacement.
703 Information Systems Replacement – To provide a source of funding for the replacement of information systems such as computers and the phone system. 704 Facilities Replacement – To provide a source of funding for repairs or the replacement of City facilities.
705 Tuition – To provide a source of funding for expenditures related to continuing education. 706 Fleet Maintenance Services – To provide a source of funding for the maintenance of all City vehicles, except for Police Department vehicles.
707 Facilities Maintenance Services – To provide a source of funding for maintenance and repairs of City facilities.
708 Parks and LLAD Replacement – To provide a source of funding for the replacement of landscaping, equipment and facilities in the citywide parks and Landscape and Lighting Assessment Districts (LLAD).
709 Insurance – To provide a source of funding for future insurance costs and unforeseen expenses due to legal matters or lawsuits.
710 Pension/Other Post-Employment Benefits (OPEB) Obligation – To provide an intermediateterm funding source for OPEB and pension expenses. 154
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Project Title Page # Project # Total Cost Category
Aquatic Complex Locker Rooms Remodeling 60 52454 $ 466,590 Parks and Trails Improvements Aquatic Complex Mechanical Room Improvements 61 52434 495,000 Parks and Trails Improvements Aquatic Complex Slides & Stair Replacement 62 500,000 Parks and Trails Improvements Aquatic Complex Water Play Structure Replacement 63 386,250 Parks and Trails Improvements Balfour Road – Sanitary Sewer Rehabilitation 96 59208 1,850,000 Wastewater Improvements Basketball Court Lighting – Homecoming & Windsor Parks 64 52453 723,000 Parks and Trails Improvements Brentwood Boulevard – Sanitary Sewer Rehabilitation 97 59209 4,050,000 Wastewater Improvements Brentwood Boulevard Widening North - Phase I 46 31620 10,196,085 Roadway Improvements Brentwood Manor Water and Wastewater Rehabilitation 82 56419 6,487,000 Water Improvements Canal Replacement Cost Share - Segment 5 83 56420 5,897,000 Water Improvements Citywide Access Control System Upgrade 111 37260 1,475,600 Community Facilities Improvements Citywide Non-Potable Water Distribution System 98 59202 9,407,828 Wastewater Improvements Collection System Improvements 100 59206 500,000 Wastewater Improvements Comprehensive General Plan Update 112 37264 1,350,000 Community Facilities Improvements Corporation Yard Security Improvements 113 300,000 Community Facilities Improvements Countywide Smart Signals 48 31706 1,991,603 Roadway Improvements Downtown Public WiFi Upgrade 114 37261 291,770 Community Facilities Improvements Fleet Electrification 115 37265 3,145,948 Community Facilities Improvements Highland Way Wastewater Upgrade 101 1,750,000 Wastewater Improvements Housing Element Update – 7th Cycle 117 675,000 Community Facilities Improvements Hydrodynamic Separator at Marsh Creek 118 100,000 Community Facilities Improvements Innovation Center @ Brentwood Infrastructure 49 31695 7,912,000 Roadway Improvements Irrigation Controllers 65 52451 923,988 Parks and Trails Improvements Lone Tree Way - Union Pacific At-Grade Crossing 51 31340 24,722,000 Roadway Improvements Lone Tree Way Roadway Improvements 52 31701 17,693,336 Roadway Improvements On-Site Chlorine Generation System Upgrade 84 56408 2,000,000 Water Improvements Pavement Management Program - 2026 53 31705 3,010,596 Roadway Improvements Pavement Management Program - 2027 54 3,146,914 Roadway Improvements Pavement Management Program - Future 55 13,273,121 Roadway Improvements Playground Replacement - Caboose Park 66 258,000 Parks and Trails Improvements Playground Replacement - City Park 67 500,000 Parks and Trails Improvements Playground Replacement - Lake Park 68 258,000 Parks and Trails Improvements Playground Replacement - Miwok Park 69 52448 500,000 Parks and Trails Improvements Playground Replacement - Oak Meadow Park 70 52445 395,000 Parks and Trails Improvements Playground Replacement - Sage Glen Park 71 500,000 Parks and Trails Improvements Playground Replacement - Walnut Park 72 500,000 Parks and Trails Improvements Public Art Spaces 119 37244 786,383 Community Facilities Improvements Pump Station 2.4 Installation 85 56415 4,350,000 Water Improvements Sand Creek Sports Complex 73 52446 24,163,172 Parks and Trails Improvements Sludge Collector Equipment Replacement 86 1,981,000 Water Improvements Solid Waste Carts Upgrade 120 54022 1,700,000 Community Facilities Improvements Solid Waste Transfer Station Updates 121 2,100,000 Community Facilities Improvements Soundwall - Fairview Avenue and Balfour Road 122 3,246,000 Community Facilities Improvements Sunset Field Natural Turf Improvement 74 52432 384,000 Parks and Trails Improvements Trail Pavement Management - 2026 75 52457 150,000 Parks and Trails Improvements Trail Pavement Management - 2027 76 150,000 Parks and Trails Improvements Trail Pavement Management - Future 77 600,000 Parks and Trails Improvements Underground Water System Corrosion Mitigation 87 56320 469,216 Water Improvements Valve Actuator and Control System Upgrade 88 56422 2,040,000 Water Improvements Vineyards at Marsh Creek – Theater/Event Center/Amphitheater Phase I 123 37231 10,200,000 Community Facilities Improvements Wastewater Treatment Plant Expansion - Phase II 102 59140 123,635,000 Wastewater Improvements Wastewater Treatment Plant Headworks Rehabilitation 103 59210 2,900,000 Wastewater Improvements Wastewater Treatment Plant Secondary Clarifier Replacement 104 3,880,000 Wastewater Improvements Wastewater Treatment Plant Tertiary Filter Expansion 105 4,200,000 Wastewater Improvements Water and Wastewater Laboratory 106 59207 5,000,000 Wastewater Improvements Water Line Improvement - Pearson Drive/Foothill Drive 89 56417 970,000 Water Improvements Water Operations Storage Building 90 56423 1,000,000 Water Improvements Zone 2 Reduced Water Pressure Zone 91 56411 1,400,000 Water Improvements Zoning Ordinance Comprehensive Update 124 450,000 Community Facilities Improvements Total City Projects (Includes Prior and Future Costs) $ 323,386,400 Index By Project Title (Alphabetical)
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City of Brentwood
150 City Park Way | Brentwood, CA 94513
www.brentwoodca.gov