OPERA TIONS AND MAINTENANCE
510101 Publications and Subscriptions: Provides for publications and subscriptions. 510102 Membership and Dues: Provides membership fees and dues to professional organizations. 510103 Office Supplies: Provides for the purchase of office supplies. 510104 Printing: Provides for outsource printing.
510105 Postage: Provides for City mailing expenses.
511101 Special Supplies: Provides special supplies specific to the department’s need. 511102 Vehicle Fuel: Provides for fuel for all City fleet vehicles. 511103 New Personnel Phone: Provides for new employees’ phone. 511104 Janitorial Supplies: Provides for building and structure service maintenance. 511105 Maintenance Supplies: Provides for the costs of maintenance and supplies for City’s property and equipment.
511107 Small Tools: Provides specialty tools and equipment under $5,000. 511108 New Personnel Computers: Provides for new employees’ desktop computer. 511109 Computer Software Purchase: Provides for the procurement of computer software. 511110 Striping Supplies: Striping materials for streets use. 511111 Asphalt Supplies: Asphalt materials for streets use. 511112 Concrete: Concrete materials for streets use.
511113 Workwell: Provides for employee wellness programs. 511120 Books and Materials: Provides for library books and materials. 512101 Rents/Leases: Provides for rental or leases of buildings and structures required for City use. 512103 Equipment Rental: Provides for rental of equipment not owned by the City. 512104 Record Storage & Service: Provides for records storage and service. 513101 Electric Utility: Provides for electric utilities. 513102 Gas Utility: Provides for gas utilities.
513103 Telephone Utility: Provides for telephone services. 513105 Cellular Service: Provides for cellular telephone services. 513106 Water Utility: Provides for water utilities.
513107 Fleet Navigation Services: Provides for GPS and GPS Unit Monitoring 514101 Maintenance and Repairs: Provides for maintenance and repairs. 514103 Street Sweeping Services: Provides for City’s street sweeping services. 514104 Bridge Maintenance: Provides for bridge maintenance and repairs 514105 Curb & Sidewalk: Provides for curb and sidewalk maintenance. 514106 Storm Drainage Repair: Provides for storm drain repairs and maintenance. 514107 Traffic Signal Maintenance: Provides for traffic signal maintenance and repairs. 514108 Traffic Signs & Markings: Provides for traffic signs and marking supplies. 515102 Claims Payment: Provides for investigations, legal costs, and settlement of claims or liability. 515103 Employee Safety: Provides for first aid supplies and urgent care services. 515104 General Liability Reserve: Provides for general liability reserve per actuarial report.
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516101 Contractual Services: Provides for contract services. 516102 Professional Services: Provides for professional services/retainers. 516103 Annexation Services: Provides for expenditures related to annexations to the City. 516104 Advertising: Provides for advertising and legal notices of various City activities. 516105 Promotion and Publicity: Provides for the expense of community events and the publicity of the City. 516107 Hazardous Waste Collection: Provides for household hazardous waste collection program. 516108 Graphic Design Service: Provides for outside graphic design services for programs and events. 516110 Landscape Services: Provides for landscape services and maintenance upkeep. 516111 Weed & Pest Control: Provides for weed and pest control services. 516112 Tree Trimming: Provides for tree trimming related expenditures. 516113 Reserve Projects Expenditures: Provides for landscape maintenance projects. 516114 Inspections: Provides for landscape inspection services. 516115 Open Space Exp.: Provides for expenditures relating to open space programs. 516116 Local Bus: Provides for local route bus services. 516117 Dial-A-Ride: Provides for bus services to elderly and disabled residents. 516118 Commuter Services: Provides for bus services to and from other areas outside the City. 516119 Contract Administration Fees: Provides for transit contract administration. 516120 Expedited Contract Services: Provides for services that require expedited permitting review. 516121 Go! Transit: Provides for ride-sharing transit bus service. 516122 Streetlight Prem/Deduction: Provides for streetlight replacement costs. 516123 Landscape Supplies: Provides for landscape maintenance supplies. 516124 Business Sponsorship: Provides for expenditures related to business retention and sponsorship. 516125 Property Damage: Provides for expenditures related to damage to City property. 516128 Irrigation Control Subscriptions: Provides for wireless water monitoring services of weather-based irrigation controllers.
516129 Hosted Services: Provides for software services. 516130 CNG Station Maintenance: Provides for maintenance of all clean natural gas stations. 516131 Litter & Debris Removal: Provides for Citywide litter and debris removal. 516132 Credit Card Processing Fees: Provides for processing credit card payments. 516133 Fingerprinting Services: Provides for fingerprinting services. 516134 OPEB Expense: Provides for other post-employment benefits contribution. 516135 Passport Services: Provides for new passport applications and renewal services. 516136 CIP Non-Participating Cost: Provides for project costs outside METRO participating guidelines. 516137 False Alarm: Provides for false alarm related costs. 516138 Management Fee: Provides for management fee related to the operations of The Cube. 516139 Ice Rink Operations: Provides for operations and maintenance of the Ice Rink. 516140 Revenue Share: Provides for revenue share related costs. 516141 Industrial Waste: Provides for services related to industrial waste and sewer inspections. 516142 Emergency Repairs: Provides for repairs outside regular maintenance and repairs schedule. 516150 General Law: Provides for law enforcement services.
THE CITY OF SANTA CLARITA
516153 Crime Prevention: Provides for crime prevention services, programs, and equipment for the Los Angeles County Sheriff ’s Department.
516154 Sheriff ’s Services: Provides for Sheriff ’s services at special City events. 516199 Legal Services: Provides for legal and other related services. 517101 Community Services Grants: Provides for grants to eligible applicants. 517105 Economic Incentives Program: Provides continued support of the SCV Economic Development Corporation to attract large companies within the City’s targeted business industries. 517106 Co-sponsorship: Provides for contributions to community organizations. 517107 Rewards Program: Provides for monetary rewards for reporting graffiti incidents. 517108 Special Events: Provides for law enforcement on special events. 517109 State of the City: Provides for print materials and rentals related to this annual City event. 517110 Film Incentives: Provides incentives to production companies that film within the City. 517111 Historic Preservation Grant: Provides owners of historic properties financial incentives for improvements to their historic structures.
517112 FOL Programming: Provides for Library FOL Programming. 517113 Rental Assistance Grant: Provides for emergency rental assistance grants. 518102 Direct Cost Allocation: Provides for allocation of administrative costs to all LMD zones. 518301 Depreciation Expense: Annual cost of use of capital assets allocated over the period of its useful life. 518503 Taxes/Licenses/Fees: Provides for taxes, licenses and fees paid to the County. 518504 Todd Longshore Score: Provides for scholarships for eligible youth to participate in fee based recreational programs and activities.
519101 Travel and Training: Provides for all travel, conference, meeting and training sessions generally requested by the City and taken on City time.
519103 Education Reimbursement: Provides for education reimbursement for employee development related to the improvement of the position. Generally requested by employee and taken on own time. Requires prior approval.
519104 Automobile Allowance/Mileage: Provides for monthly automobile allowance and mileage reimbursement incurred in use of personal vehicle on City business.
519105 Reg 15 Incentives Program: Rideshare incentive program. 519106 Employees’ Uniforms: Provides clothing and equipment required primarily by field personnel. 519107 Citywide Training: Provides citywide training, and training resources and materials 519110 Tools Reimbursement: Provides for tools reimbursements. 521101 Computer Replacement: Provides annual replacement of computer equipment. 521103 Equipment Replacement: Provides for annual equipment replacements. 521104 Insurance Allocation: Provides for annual insurance allocation. 530101 Principal: Provides for principal payments related to City debt. 530102 Interest: Provides for interest payments related to City debt. 530103 Debt Service Reserve: Provides for expenditures related to debt service reserves. 530105 Bond Issuance Costs: Provides for bond issuance costs related to the issuance or refinancing of City debt.
530109 Use of Bond Proceeds: Provides for expenditures related to the use of bond proceeds. 701001 Contingency: Provides operating contingency funds appropriated at budget time for the City Council to access for unanticipated items or events during the course of the fiscal year. 701008 Other Financing Uses: Use to account for non-operating transactions (i.e. contribution to support Santa Clarita Valley Television, debt transactions and use of developer credits).
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CAPITAL OUTLA Y
520101 Furniture and Fixtures: Provides for the purchase of office furniture and fixtures for City buildings and structures.
520102 Equipment: Provides for the purchase of equipment for use by City employees at City buildings, structures and locations.
520103 Automotive Equipment: Provides for the purchase of all types of automotive equipment operated for the transportation of people or things.
520104 Land: Provides for the acquisition of land for City use or for open space preservation. 520105 Buildings and Structures: Provides for the acquisition of buildings and structures and other improvements to the structures already erected or assembled in place. 520106 Building Improvements: Provides for repairs, improvements and alterations to the buildings and structures.
520108 Improvements Other Than Building: Provides for acquisitions of, or the construction, alterations or other improvements to other than buildings.
520109 Right of Way: Provides for acquisition of right of ways. 520110 Infrastructure: Provides for City infrastructure improvements. 520112 Library Building Improvements: Provides for improvements and alterations to library buildings. 520113 Library Furniture and Equipment: Provides for the acquisition of library furniture, fixtures and equipment.
GLOSSARY OF TERMS
Appropriation – An authorization by the City Council to make expenditures and to incur obligations for a specific purpose within a specific time frame.
Assessed Valuation – A dollar value placed on real estate or other property by Los Angeles County as a basis for levying property taxes.
Audit – An examination of the City’s records and accounts by an independent auditing firm to determine the accuracy and validity of records and reports and the conformity of procedures with established policies.
Balanced Budget – The City’s operating revenues equals or exceeds its operating expenditures.
Beginning/Ending Fund Balance – Unencumbered resources available in a fund from the prior/current fiscal year after payment of the prior/current fiscal year’s expenditures. This is not necessarily cash on hand.
Bond – A City may raise capital by issuing a written promise to pay a specific sum of money, called the face value or principal amount, at a specific date or dates in the future, together with periodic interest at a special rate.
Budget – A fiscal plan of financial operation listing an estimate of proposed appropriations or expenditures and the proposed means of financing them for a particular time period. The budget is proposed until it has been approved by the City Council. Santa Clarita’s annual budget encompasses one fiscal year (July 1 through June 30.) Capital Improvement – A permanent addition to the City’s assets, including the design, construction, or purchase of land, buildings, or facilities, or major renovations of same.
Capital Improvement Program (CIP) – A financial plan of proposed capital improvement projects with single and multiple year capital expenditures and/or expenses. The Capital Improvement Program plans for five years and is updated annually.
THE CITY OF SANTA CLARITA
Capital Project Categories – Each Capital Project included in the budget and CIP is placed in one of the categories based on the nature of the improvement. The 11 categories and their general definitions are:
1. Arts – These projects provide art within the community.
2. Beautification & Landscaping – These projects involve some aspect of the aesthetics of the community. Many include landscaping.
3. Circulation - These projects improve the efficiency and safety of the roadway systems.
4. Disability (ADA Component) – These projects address American with Disabilities Act (ADA) requirements.
5. Emergency – These projects provide repair or restoration of infrastructure or structural damage caused by natural disasters.
6. Facilities & Building – These projects will provide new City facilities or significant improvements to existing facilities.
7. Maintenance – These projects are larger scale ongoing maintenance efforts that result in a lengthened service life of infrastructure and upgrades to more state-of-the-art equipment/facilities.
8. Parks – These projects involve acquisition and development of active and passive City park lands.
9. Resource Management & Conservation – These projects provide facilities to assist the citizens and businesses in the City to conserve natural resources and to enhance the sustainability of the community and region.
10. Streets & Bridges – These projects provide enhancements to the street and bridge infrastructure in the City.
Projects include road widening, realignments, bridge barrier retrofits, etc.
11. Trails & Transit – The projects in this category provide “multi-modal” transportation opportunities within the community. Projects include trails, access ramps, sidewalks, bus facilities, etc.
Capital Outlay – A budget appropriation category which budgets all equipment having a unit cost of $5,000 or more with an estimated useful life greater than one year.
Capital Projects – Consistent with the City’s Fixed Asset Policy, any new construction, expansion, renovation or physical structural improvements with a cost of $25,000 or more and a useful life greater than one year. Examples include a new park, building modifications, or road construction.
City Manager’s Transmittal Letter – A general discussion of the operating budget and capital improvement program.
The letter contains an explanation of principal budget and CIP items and summaries.
Debt Service – Payment of the principal and interest on an obligation resulting from the issuance of bonds, notes, or Certificates of Participation (COP’s).
Debt Service Requirements – The amount of money required to pay interest on outstanding debt and required contributions to accumulate monies for future retirement of term bonds.
Deficit – An excess of expenditures or expenses over resources or revenues.
Department – It is the basic unit of service responsibility encompassing a broad array of related activities.
Division – A subsection (or activity) within a department which furthers the objectives of the City Council by providing specific services.
Encumbrances – A legal obligation to pay funds, the expenditure of which has not yet occurred. They cease to be encumbrances when the obligations are paid or otherwise terminated.
Expenditure – The actual spending of funds in accordance with budgeted appropriations.
Fiscal Y ear – A twelve-month period of time to which a budget applies. In Santa Clarita, the period is from July 1 through June 30.
Fund – An independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created.
Fund Balance – The amount of financial resources available for use. Generally, this represents the detail of all the annual operating surpluses and deficits since the fund’s inception.
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General Fund – This is the general operating fund of the City. All revenues and receipts that are not allocated by law or contractual agreement to some other fund are accounted for in this fund. All expenditures must be made pursuant to appropriations which lapse annually at the end of the fiscal year.
General Obligation Bond – Bonds used for various purposes and repaid by the regular (usually via the General Fund) revenue raising powers of the City.
Grant – Contributions, gifts of cash, or other assets from another governmental entity to be used or expended for a specific purpose, activity, or facility. An example is the Community Development Block Grant provided by the Federal Government.
Interfund Transfers – Monies transferred from one fund to another. Such money is transferred to finance the operations of another fund or to reimburse the fund for certain expenditures.
Internal Service Fund – An Internal Service Fund provides services to other City departments and bills the various other funds for services rendered, just as would private business.
Materials, Supplies, and Services – Expenditures for materials, supplies, and services which are ordinarily consumed within a fiscal year and which are not included in departmental inventories.
Municipal Code – A book that contains the City Council approved ordinances currently in effect. The Code defines City policy with respect to areas such as planning, etc.
Objectives – The expected results or achievements of a budget activity.
Operating Budget – Annual appropriation of funds for ongoing program costs, including salaries and benefits, services and supplies, debt service, capital outlay and capital improvements.
Operations and Maintenance – A section of the budget that addresses all the programs and day to day operating costs associated with the day to day operations of a division or a department.
Ordinance – A formal legislative enactment by the City Council. It has the full force and effect of law within City boundaries unless pre empted by a higher form of law. An Ordinance has a higher legal standing than a Resolution.
Prior Y ear Actuals – This column in the CIP is used to identify those monies expended during the course of the project prior to the current fiscal year. It becomes part of the “total” column for easy identification of total project costs.
Reimbursement – Payment of amount remitted on behalf of another party, department, or fund.
Reserve – An account used to record a portion of the fund balance as legally segregated for a specific use.
Resolution – A special order of the City Council which has a lower legal standing than an ordinance.
Revenue – Amount received for taxes, fees, permits, licenses, interest, intergovernmental sources, and other sources during the fiscal year.
Revenue Bonds – A type of bonds usually issued to construct facilities. The bonds are repaid from the revenue produced by the operation of these facilities.
Salaries and Benefits – A budget category which generally accounts for full time and part-time employees, overtime expenses, and all employee benefits, such as medical, dental, and retirement.
Special Revenue Fund – This fund type accounts for revenues derived from specific sources, which are legally restricted to expenditures for specific purposes.
Unfunded Projects – This section of the CIP contains a listing of capital needs that have been identified but for which funding has not been identified.
THE CITY OF SANTA CLARITA
REVENUES
The City of Santa Clarita provides many services to its residents such as Police, Fire, Parks and Recreation, Library Services, etc. These services are not without a cost to the taxpayer. It is the task of City officials to produce the necessary revenue to satisfy the ever growing demand for local services.
The City of Santa Clarita receives revenue from many sources to offset the costs of its operations. Revenue is received from sales taxes, property taxes, and many other sources. For each fiscal year, the City’s revenues are estimated. This section will describe the major revenue sources available to the City. The budget summaries will provide a more detailed breakdown of all revenues. Major revenue sources are as follows:
1. Sales and Use Tax – Sales and use tax is imposed on retailers for the privilege of selling, at retail, within the City limits. This tax is based on the sales price of any taxable transaction of tangible personal property. The Bradley Burns Uniform Local Sales and Use Tax Law, adopted in 1955, extend the authority to impose local sales tax to counties. One percentage point of the sales tax collected by the State Board of Equalization is allocated back to the City for general purposes.
2. Property Tax – Property tax is imposed on real property (land and permanently attached improvements, such as buildings) and tangible personal property located within the City. The tax comprises one percent of the assessed value of the property.
3. Property Tax in Lieu – Derived from a portion of property taxes allocated by the State of California to cities to replace vehicle license fees (VLF). In 2004 the State permanently swapped 90% of city VLF revenue for property tax, which was distributed on a per capita basis. On-going growth of this revenue is tied to growth in assessed valuation.
4. Highway Encroachment Permits – These fees are collected under the provisions of the City’s Highways Permit Ordinance and defray the cost of services for processing, plan review, and inspection services of construction and/ or encroachment within City streets. Types of projects would include new driveways, utility service cuts, bus benches, newspaper racks, movie company productions, parades, etc.
5. Interest – Interest income is earned as the City invests its idle funds in various investment media. The goal of the City’s investment is to protect each investment while achieving the highest rate of return. The City Treasurer (Director of Administrative Services) handles the City’s investment portfolio.
6. Motor Vehicle In Lieu – Motor Vehicle In Lieu is a state vehicle license fee imposed on motorists for the privilege of operating a motor vehicle on the public highways. This fee is two percent of the depreciated interest value of all motor vehicles and is imposed “in lieu” of a local property tax
7. Community Development Block Grant – The Community Development Block Grant (CDBG) program was designed by the Department of Housing and Urban Development (HUD) to revitalize low and moderate income areas within a city. The CDBG monies are restricted by specific provisions.
8. Real Property Transfer Tax – Revenue derived from a tax imposed on all transfers of real property in the City.
9. Transient Occupancy Tax – The Transient Occupancy Tax is 10 percent of the cost of a hotel room tax imposed on “transients” who occupy a room or rooms in a hotel, inn, motel, tourist home, or other lodging facility within the City’s limits.
10. State Gas Tax – The State Gas Tax is derived from State of California on gasoline purchases and is allocated, on a share basis, to cities. The Gas Tax revenues are restricted to the construction, improvements and maintenance of public streets.
11. SB1 Road Repair and Rehabilitation – The SB1 Road Repair and Rehabilitation monies are derived from State of California on fuel purchases and vehicle registration fees and is allocated, on a share basis, to cities. The SB1 Road Repair and Rehabilitation revenues are restricted to road maintenance, rehabilitation, and safety needs on streets and roads.
12. Business License Tax – The Business License Tax is imposed for the privilege of conducting business within the City.
This is presently collected by Los Angeles County and redistributed to Santa Clarita.
13. Building Permits – The City requires that building permits be obtained to ensure that structures meet specific standards. The City requires various construction permits for activities such as the installation of electric, plumbing and sewage facilities. The City charges a fee for issuing these permits in order to recover only the costs incurred.
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14. Code Fines – Fines for traffic violations, both moving and parking, are remitted to the City in which the violations occurred. This revenue includes monies collected by the courts for tickets written by the California Highway Patrol. Actual allocation of revenue is distributed by the courts.
15. Franchise Fee – The Franchise Fee is imposed on various utilities and organizations which permit them to use and operate those facilities within the City.
16. Subdivision Maps/Improvements – These fees are collected under the provisions of the City’s Subdivision Ordinance tentative map approval from the Planning Commission. The fees cover processing plan review and inspection services for tract and parcel maps and street, sewer and storm drain improvements plans.
17. Certificate of Compliance Fees – These are fees collected to defray the cost of processing and recording a certificate or conditional certificate of compliance. The certificate affirms the City’s approval that lots which were not shown on an approved tract, parcel map or record of survey are legal lots and may be sold, leased or financed provided certain development standards are followed.
18. Building and Safety Fees – These are fees collected under the provisions of the City’s Building, Plumbing and Mechanical and Electrical Codes. These fees are paid by builders, developers and homeowners and defray the cost of services for processing, plan review and inspection of buildings, grading, swimming pools, patios, etc.
19. Animal Licenses – Provides for the fees paid to the City generated from the sale of animal licenses and violations from the Los Angeles County Department of Animal Care and Control.
20. Court Fines, Forfeitures and Penalties – Represents amounts received for fines in violation of City ordinances or penal code violations. Remittances are collected by the County and forwarded to the City.
21. Rental Income – Amounts received from the rentals of City Hall office space, facilities and fields.
22. Library Property Tax – Property tax revenues allocated to the City to maintain library services within the City.
Library property tax revenues do not go into the General Fund and are restricted per California State Law to strictly be used for library services.
23. Industrial Waste Inspection Fees – Provides for the receipt of funds for industrial waste inspections by the County.
24. Parks and Recreation Use Fees – Fees collected from use of parks and participation in recreation activities.
25. Miscellaneous Revenues – This account provides for the fees collected for miscellaneous services.
26. Regional Surface Transportation Program (RSTP) – These federal funds are derived from the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991. The funds are placed on reserve with the Los Angeles County Metropolitan Transportation Authority (MTA). The funds are allocated to the City for a variety of infrastructure improvement projects. The expenditure of these funds must be approved in advance by Caltrans and must be included in the Regional Transportation Improvement Plan (RTIP). Note: This funding program replaced the Federal Aid Urban (FAU) program.
27. MTA Grants – The Los Angeles County Metropolitan Transportation Authority (MTA) has been assigned the task of managing and allocating several state and federal funding programs. Cities and counties submit grant applications and compete for the allocation of the funds administered by the MTA. Use of these funds is restricted to the projects for which grants were awarded.
28. State Transportation Development Act (TDA) – The State of California’s Transportation Development Act provides state funding to eligible transit system operators for operating and capital purposes. These revenues are derived from three-cents of the six-cents retail sales tax collected state-wide. The three-cents are returned by the State Board of Equalization to each county according to the amount of tax collected in that county. Funds received by the MTA include: TDA Article 3 which dedicates two percent of the funds for bicycle and pedestrian facilities; and TDA Article 8 which provides funding for transit, para-transit, and capital programs to fulfill unmet transit needs in areas outside the service area of MTA operations.
29. AB 2766 Fees – Revenue derived from a portion of additional charges levied on automobile owners dedicated for the purpose of reducing air pollution from motor vehicles.
30. Proposition C – Los Angeles County voters approved an additional ½ cent sales tax for transportation related to Security, Commuter Rail & Transit Centers, Local Return, Transit on Highway, and Discretionary.
31. Proposition C Grants – Los Angeles County voters approved an additional ½ cent sales tax for transportation projects. These funds are distributed through a competitive grant program administered by the Los Angeles County MTA.
THE CITY OF SANTA CLARITA
32. Measure A Safe Clean Neighborhood Parks Entitlement – The Safe Clean Neighborhood Parks and Beaches Measure was passed by the voters of Los Angeles County in November of 2016. Entitlement funds are distributed to cities on a per capita basis.
33. Proposition A – The funding from Proposition A was approved by voters in 1980. Money allocated comes from a ½ cent sales tax and is distributed on a per capita basis. The funds must be used for transit projects.
34. Public Facilities Bond Act – The City issued Public Facilities Bonds to raise funds for the installation of public infrastructure. These funds must be spent/allocated by a specific date and must be used for infrastructure improvements of some kind.
35. Caltrans – Funds received from the State of California Department of Transportation related to specific projects for which the City is contracting its services to Caltrans.
36. Developer fees – These funds are collected by the City through conditions placed on development projects and through developer agreements. Funds collected in this manner are reserved for providing improvements that mitigate the impacts of the development on existing infrastructure as well as for providing needed new infrastructure. This designation is also utilized to identify funding that has been received as a reimbursement from a developer or another public agency for expenditures incurred on their behalf.
37. Bridge & Thoroughfare (B&T) Districts – This funding mechanism was established to gather monies to construct specific roadway improvements necessitated by development of residential, commercial, and/or industrial projects.
B&T funds can only be used to construct projects specified in the Engineer’s Reports that established the districts.
38. Proposition C – Municipal Operator Service Improvement Program (MOSIP) – Adopted by the Metropolitan Transportation Authority (MTA) Bus Operators Subcommittee on April 26, 2001, and funded by Proposition C.
MOSIP was developed in response to pending state legislation (AB2643) to improve municipal operator service countywide. Use of these funds is restricted to benefit the Transit program.
39. Measure H – Los Angeles County voters approved an additional ¼ cent sales tax for preventing and combatting homelessness effective July 1, 2018. The tax would generate funds for the specific purposes of funding homeless services and short-term housing.
40. Measure R – Los Angeles County voters approved an additional half-cent sales tax for comprehensive transportation improvements effective July 1, 2009. Measure R includes a 15% local return component that is allocated to cities based on population and 20% for bus operations that is allocated by a formula allocation procedure.
41. Measure M – Los Angeles County voters approved an additional half-cent sales tax for comprehensive transportation improvements effective July 1, 2017. Measure M includes a 17% local return component that is allocated to cities based on population and 20% for bus operations that is allocated by a formula allocation procedure.
42. Measure W – Los Angeles County voters approved the safe, clean water act effective November 7, 2018. This is a special tax of 2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District. The tax would pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater.
43. On-Ice Revenue – Provides for the receipt of funds from the operations of the City’s Ice Rink facility.
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FUND DESCRIPTIONS
The basic accounting and reporting entity for the City is a fund. A fund is “an independent fiscal and accounting entity used to record all financial transactions related to the specific purpose for which the fund was created. ” Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions or limitations. The various funds are grouped in fund types and categories as follows::
Governmental Funds
1. General Fund – The General Fund is used to account for the general operations of the City. It is used to account for all financial resources except those required to be accounted for in another fund.
2. Special Revenue Funds – These funds are used to account for proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes.
3. Debt Service/General Government – These funds are used to account for the accumulation of resources for, and the payment of, general long term principal and interest.
4. Capital Projects Funds – These funds account for financial resources used for the acquisition or construction of major capital facilities (other than those financed by proprietary funds).
Air Quality Management District (AQMD) – To account for revenues and expenditures for Air Quality Management.
Areawide – The City’s Areawide Beautification Zone operation is supported through a combination of special benefit assessments levied on individual parcels authorized by the Landscape and Lighting Act of 1972, Ad Valorem, and General Fund revenues. The Areawide Beautification Zone (AWB) is administered by the City of Santa Clarita Neighborhood Services Department and is one of sixty-two financially independent Landscape Maintenance District zones. The three funding sources support reoccurring costs associated with the maintenance of landscape, hardscape and ornamental improvements, park facilities, tree pruning, as well as utility costs such as water and electricity. As provided for by the Landscape and Lighting Act, LMD funds may also be used for the construction and/or installation of capital improvements including pedestrian bridges, monumental signage, decorative lighting, parks play equipment, shade structures, lighting, restroom facilities, reforestation, and irrigation infrastructure.
Bikeway – To account for monies received from the State of California restricted for bicycle and pedestrian facilities available under Article 3 of Transportation Development Act (SB821).
Bureau of Justice Assistance Law (BJA) Enforcement – To account for receipts and disbursements for the BJA law enforcement grant restricted for police department programs.
Bridge and Thoroughfare (B&T) – To account for impact fees received from developers for street and highway construction through bridge and thoroughfare districts.
Citrus Facility – To account for monies received from the operations of the Citrus building facility.
Hart Park – To account for monies received from the operations of William S. Hart Park.
Community Development Block Grant Funds – This account for monies received and expended by the City as a participant in the Federal Community Development Block Grant (CDBG) Program.
Developer Fees – To account for monies received from developers restricted to fund specific projects and infrastructure maintenance throughout the City.
Gas Tax Fund – To account for monies received and expended from the State Gas Tax allocation restricted to fund various street highway improvements, including maintenance.
Federal Grants – To account for receipts and disbursements of miscellaneous federal grant monies not accounted for in other funds. These receipts are restricted for planning, design, improvements and maintenance of streets, roads and bridges, facility construction and improvement, transit operations and other transit-related expenditures.
Fire Facilities – To account for fees received to finance construction of new/replacement of fire stations and related fire protection improvements within the City.
Housing Successor Agency – To account for the transactions of the Housing Successor Agency for the continuance of the low-income and moderate-income programs of the former redevelopment agency.
Landscape Maintenance District – The City’s Landscape Maintenance District (LMD) operation is supported through special benefit assessments levied on individual parcels authorized by the Landscape and Lighting Act of 1972. There are currently sixty-two financially independent LMD zones which are administered by the City. LMD funds support reoccurring costs associated with the maintenance of landscape, hardscape and ornamental improvements, as well as utility costs such as water and electricity. As provided for by the Landscape and Lighting Act, LMD funds may also be
THE CITY OF SANTA CLARITA
used for the construction and/or installation of capital improvements including but not limited to pedestrian bridges, monumental signage, decorative lighting, parks play equipment and irrigation infrastructure.
Law Enforcement Facilities – To account for fees to finance expansion/building law enforcement facilities to accommodate the growth in service population.
Library Facilities and Technology – To account for fees received from the library facilities developer fees, which are restricted for use on public library facilities required to mitigate the library needs generated by new development projects.
Measure A Homelessness – To account for the half-cent sales tax revenues that Los Angeles County voters approved in November 2024 to support homelessness needs throughout Los Angeles County.
Measure M – To account for the half-cent sales tax revenues that Los Angeles County voters approved in November 2016 to meet the transportation needs of Los Angeles County.
Measure R – To account for the half-cent sales tax revenues that Los Angeles County voters approved in November 2008 to meet the transportation needs of Los Angeles County.
Measure W Safe Clean Water Municipal – To account for the 40% of special tax of 2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District that Los Angeles County voters approved November 2018 to pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater.
Measure W Safe Clean Water Regional – To account for the competitive grant component of the 50% of special tax of
2.5 cents per square feet of impermeable area for parcels located in Los Angeles County Flood Control District that Los Angeles County voters approved November 2018 to pay for projects, infrastructure, and programs to capture, treat, and recycle rainwater.
Medians – To account for monies received to mitigate the impacts of development projects on landscape medians.
Miscellaneous Grants – To account for receipts and disbursements of non-federal miscellaneous grants, which are restricted for planning, design, improvements and maintenance of streets, roads and bridges, facility construction and improvements, transit operations and other transit-related expenditures.
Open Space Preservation District – Creation of the Open Space Preservation District (District) was approved by the property owners of the City of Santa Clarita (City) in July of 2007. The primary objective of the District is to facilitate the purchase and preservation of undeveloped land in and around the City. The District’s operations are supported through special benefit assessments levied on individual parcels authorized by the Landscaping and Lighting Act of 1972. This assessment will sunset after 30 years in 2037.
Oak Trees Fee – To account for monies received for the preservation and regeneration of oak trees, and to provide regulatory measures designed to accomplish the purpose.
Park Dedication – To account for monies received from developers restricted to fund the acquisition and development of new parkland space. These monies are restricted under the Quimby Act by ordinance and require the dedication of land or impose a requirement of payment of fee in lieu.
Parking in Lieu – To account for monies received to mitigate adverse impacts to the business community within the Old Town Newhall Specific Plan area due to inadequate parking facilities.
Proposition A – To account for monies received through the one half cent sales tax levied within the County of Los Angeles restricted to fund transit related projects.
Proposition C – To account for the City’s share of the one-half percent increased sales tax in Los Angeles County. This revenue is to be used for transportation-related purposes.
Public Education and Government – To account for the one percent PEG Capital Grant funds received from video service providers pursuant to the Digital Infrastructure and Video Competition Act of 2006.
Public Library Fund – This fund is used to account for monies received through property tax revenues for public library acquisitions and maintenance of library services within the City.
Recreational Facility Fund – This fund is used to account for monies received from the operations of The Cube, Ice and Entertainment Center.
SB1 Road Repair and Rehabilitation – To account for monies received and expended from the State SB1 Road Repair and Rehabilitation allocation restricted to fund various maintenance, rehabilitation, and safety needs on streets and roads.
ANNUAL OPERATING BUDGET & CAPITAL IMPROVEMENT PROGRAM FY 2025-2026THE CITY OF SANTA CLARITA
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Sidewalk Infrastructure – To account for monies received to mitigate the impacts of development projects on the sidewalk infrastructure.
Site Improvements – To account for monies received associated with the review of property developments or improvements.
State Park – To account for grant monies received from the State of California Department of Parks and Recreation for construction or improvement of parklands within the City.
Stormwater – To account for monies received from assessments restricted for the use of the stormwater and run-off programs.
Street Infrastructure – To account for monies received to mitigate adverse impact of new development projects to public roads.
Surface Transportation Program – To account for receipts and disbursements associated with the Surface Transportation Program restricted for construction, reconstruction and improvement of highways and bridges on eligible Federal-Aid highway routes.
Tourism Marketing District – These assessment fees are dedicated to support the programs, activities, and services to promote the City and hotels as a tourist destination. To help fund this program, each business in the Tourism Marketing Benefit Zone shall pay an assessment of two percent of total room rents charged and received from transient hotel guests who do not make the hotel their principal place of residence.
Traffic Safety – To account for monies received from vehicle code fines. This fund is used to finance law enforcement expenditures.
Transit Facilities – To account for monies received to mitigate transit needs generated by new residential development projects.
Traffic Signal Timing – To account for monies received to mitigate the impacts of development projects on vehicular volumes and/or travel patterns.
PROPRIETARY FUNDS
Enterprise Fund – These funds accounts for operations that are financed and operated in a manner similar to private business enterprises where the intent of City Council is that the costs and expenses, including depreciation and amortization, of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.
Internal Service Funds – These funds accounts for activities involved in rendering services to departments within the City. Costs of materials and services used are accumulated in these funds and are charged to the user departments as such goods are delivered or services rendered.
FIDUCIARY FUNDS
Custodial Funds – This fund account for assets held by the City on behalf of others.
Pension (and other employee benefit) Trust Funds – This fund accounts for other post-employment benefit (OPEB) assets held in a qualifying trust.
Private-purpose Trust Funds – This fund accounts for funds held in a qualifying trust for specific purposes.