Alhambra Municipal Code Ch. 3.32 Permanent Special Funds

There are hereby created and established, and continued in effect in the treasury of the city, the following funds and account groups for the conduct and operation of the municipal affairs of the city government, including those funds established by the city charter:

(A) Governmental funds section, within which there shall be the following funds:

(1) General fund;

(2) Library fund;

(3) Public parks, recreation and playground fund (sometimes called parks and recreation fund);

(4) Gas tax/streets and signals fund;

(6) Proposition A transportation fund;

(7) Proposition C transportation fund;

(8) Air quality fund;

(9) 1987 Earthquake fund;

(10) Capital improvements debt service fund;

(11) HOME fund;

(12) Federal housing and urban development fund;

(13) General obligation bonds service fund;

(14) Police facility assessment fund;

(15) Police facility debt service fund;

(16) Capital outlay improvement fund;

(17) Lighting and landscape special revenue fund;

(18) Lighting and landscape project fund;

(19) Lighting and landscape debt service fund.

(20) Transportation Development Act (Article 3) Fund;

(21) Transportation Capital Improvement Fund;

(22) Local Law Enforcement Block Grant Fund;

(23) Supplemental Law Enforcement Services Fund;

(24) Housing Asset Fund;

(25) Redevelopment Obligation Retirement Fund;

(26) Disability Access and Compliance Fund.

(27) Parking Authority Projects Fund.

(28) Parking Authority Debt Service Fund.

(B) Proprietary funds section, within which there shall be the following funds:

(1) Water fund;

(2) Sewer fund;

(3) Sanitation fund;

(4) Golf course/Clubhouse enterprise fund:

(5) Equipment fund;

(6) Compensated absences fund;

(7) Self-insurance fund.

(C) Fiduciary funds section, within which there shall be the following funds:

(1) Special deposit fund;

(2) Hospital rental impound fund;

(3) General reserve fund;

(D) Account groups section, within which there shall be the following account groups:

(1) General fixed assets account;

(2) General long-term debt account.

(‘86 Code, § 3.32.010) (Ord. 4118, passed - - ; Am. Ord. 4370, passed 10-25-99; Am. Ord. 4609, passed 12-10-12; Am. Ord. 4623, passed 10-28-13)

The general fund is established to receive all revenues or other moneys not specifically reserved for some special purpose, and to make all expenditures necessary for the conduct and operation of the municipal affairs of the city government except those against revenues specifically designated for special purposes.

('86 Code, § 3.32.020) (Ord. 4118, passed - - )

The library fund as established by Ordinance 123 §§ 6 and 7 shall continue in effect.

('86 Code, § 3.32.020) (Ord. 4118, passed - - )

(A) The public parks, recreation and playground fund is established to receive and expend the proceeds of the special tax levy authorized by Sections 129 and 129a of Article XVIII of the City Charter; all moneys acquired by gift, devise, bequest or otherwise for public parks, playgrounds and recreational purposes; and all revenues derived from fees or other charges established by the City Commission for use of the public parks, playgrounds and recreational facilities.

(B) The purpose for which the parks and recreation fund may be expended shall be limited to the establishment and support of public parks and play-grounds, the acquisition and improvement of recrea-tion centers, and the establishment, maintenance and support of a public recreation program in parks and public playgrounds.

('86 Code, § 3.32.040) (Ord. 4118, passed - - )

The air quality fund is established to receive and expend the city's share of 40% of DMV registration fees under AB2766 for effectively reducing vehicle emissions.

The gas tax/streets and signals fund is estab-lished to receive and expend gas tax allocations as provided in the State Streets and Highways Code. It also receives and expends traffic safety resources and other street-related services.

('86 Code, § 3.32.060) (Ord. 4118, passed - - )

The Proposition A transportation fund is estab-lished to receive and expend the city's share of the 0.5% sales tax imposed in Los Angeles County for transportation development.

('86 Code, § 3.32.065) (Ord. 4118, passed - - )

The Proposition C transportation fund is estab-lished to receive and expend the city's share of the 0.5% sales tax imposed in Los Angeles County for transportation development.

The transportation development act fund is established to receive and expend the city's share of the transportation Development Act allocations. The purpose for which these moneys may be expended shall be limited to those authorized by the act.

(Ord. 4370, passed 10-25-99)

The transportation capital improvement fund is established to receive and expend the money received as allocations from the federal, state, and county governments for transportation projects not accounted for in other funds. The purpose for which these moneys may be expended shall be limited to those authorized by the agreements with the allocating agency.

(Ord. 4370, passed 10-25-99)

The Measure R local return fund is established to receive and expend the city's share of the 0.5% sales tax imposed in Los Angeles County for public transportation purposes. The purposes for which these monies may be expended shall be limited to those authorized.

(Ord. 4553, passed 1-11-10)

The 1987 earthquake fund is established to receive and expend the money related to the earth-quake that occurred on October 1, 1987. The purpose for which these moneys may be expended shall be limited to any cost related to that disaster.

('86 Code, § 3.32.070) (Ord. 4118, passed - - )

The Measure M Local Return Fund is established to receive and expend the city’s share of the l/2-cent sales tax revenue imposed in Los Angeles County for public transportation purposes. The purpose for which these monies may be expended shall be limited to those authorized.

(Ord. 4721, passed 9-25-17)

The SB1 Road and Repair Accountability Act Fund is established to receive and expend the City’s share the new Highway Users Tax for increases per fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes revenue imposed in the State of California for public transportation maintenance and rehabilitation purposes. The purpose for which these monies may be expended shall be limited to those authorized.

(Ord. 4723, passed 10-25-17)

The capital improvements debt service fund is established to receive and expend the money relating to the debt issued by the Alhambra Capital Improve-ments Corporation.

('86 Code, § 3.32.090) (Ord. 4118, passed - - )

The HOME fund is established to receive and expend the money received as allocations from the federal government under the National Affordable Housing Act of 1990. The purpose for which these monies may be expended shall be limited to those authorized by the Act.

The federal housing and urban development fund is established to receive and expend the money received as allocations from the federal government under the Housing and Community Development Act of 1974. The purpose for which these moneys may be expended shall be limited to those authorized by the act.

('86 Code, § 3.32.100) (Ord. 4118, passed - - )

The general obligation bonds service fund is established to receive and expend the moneys received from special tax levies or other sources for the interest and redemption requirements of the city's general obligation bonded indebtedness. The various bond interest and redemption funds that have been created by ordinance pursuant to the issuance of general obligation bonds shall be accounted for as subaccounts within this fund.

('86 Code, § 3.32.110) (Ord. 4118, passed - - )

The local law enforcement block grant is established to receive and expend the money received as allocations from the federal government Department of Justice under this program. The purpose for which these moneys may be expended shall be limited to those authorized by the grant agreements.

(Ord. 4370, passed 10-25-99)

The transportation capital improvement fund is established to receive and expend the money received as allocations from the federal, state, and county governments for transportation projects not accounted for in other funds. The purpose for which these moneys may be expended shall be limited to those authorized by the agreements with the allocating agency.

(Ord. 4370, passed 10-25-99)

The federal asset forfeiture fund is established to receive and expend the city's share of asset forfeiture monies received from federal sources. The purpose for which these monies may be expended shall be limited to those authorized.

(Ord. 4415, passed 6-25-01)

The state asset forfeiture fund is established to receive and expend the city's share of asset forfeiture monies received from state sources. The purpose for which these monies may be expended shall be limited to those authorized.

(Ord. 4415, passed 6-25-01)

The police facility assessment fund is established to receive and expend the money derived from the city's police facility assessment district to the extent that such moneys are not required to be accounted for in the police facility debt service fund.

The police facility debt service fund is established and expend the money derived from the city's police facility assessment district to the extent that such moneys are not required to be accounted for in the police facility assessment fund or the police facility project fund.

The capital outlay improvement fund as estab-lished by Ordinance 2738 shall continue in effect.

('86 Code, § 3.32.140) (Ord. 4118, passed - - )

The lighting and landscape special revenue fund is established to receive and expend the money derived from the city's lighting and landscape maintenance district to the extent that such moneys are not required to be accounted for in the lighting and land-scape debt service fund or the lighting and landscape project fund.

('86 Code, § 3.32.142) (Ord. 4118, passed - - )

The lighting and landscape project fund is established to receive and expend the money derived from the city's lighting and landscape maintenance district, or bond proceeds relating to the district, to the extent that such moneys are not required to be accounted for in the lighting and landscape special revenue fund or the lighting and landscape debt service fund.

('86 Code, § 3.32.144) (Ord. 4118, passed - - )

The lighting and landscape debt service fund is established to receive and expend the money derived from the city's lighting and landscape maintenance district, to the extent that such moneys are not required to be accounted for in the lighting and land-scape special revenue fund or the lighting and landscape project fund.

('86 Code, § 3.32.145) (Ord. 4118, passed - - )

The Housing Asset Fund is established to receive and expend the revenues received from housing assets of the former Alhambra Redevelopment Agency by virtue of the City of Alhambra succeeding to the housing functions of the former Redevelopment Agency, per AB 1X 26. The use of such revenues is limited to housing purposes pursuant to provisions of the California Health and Safety Code.

(Ord. 4609, passed 12-10-12)

The Redevelopment Obligation Retirement Fund is established to receive and expend the revenues received from the liquidation of funds and assets of the former Alhambra Redevelopment Agency. The use of such funds is limited to the payment of enforceable obligations and the distribution to other taxing entities, all subject to the approval of the State Department of Finance, pursuant to provisions of the California Health and Safety Code.

(Ord. 4609, passed 12-10-12)

The Disability Access and Compliance Fund is established to receive and expend revenues received from a surcharge imposed on business licenses issued by the City by virtue of California Government Code Section 4467. The uses of such funds are limited by provisions of the Government Code.

(Ord. 4609, passed 12-10-12)

The Safe Clean Water Municipal Program Fund is established to receive and expend the city's share to fund projects and programs to increase stormwater and urban runoff capture and reduce stormwater and urban runoff pollution in the Los Angeles County Flood Control District. The purpose for which these monies may be expended shall be limited to those authorized by governing law.

(Ord. 4782, passed 1-25-21)

The water fund is established to receive and expend the revenues derived from the production and distribution of water and water services and such other public enterprise activities as may be assigned to the Water Division of the Department of Public Works.

('86 Code, § 3.32.150) (Ord. 4118, passed - - )

The sewer fund is established to receive and expend revenues to maintain the sewer system, including the replacement of depreciable assets.

('86 Code, § 3.32.160) (Ord. 4118, passed - - )

The sanitation fund is established to receive and expend revenues for the purposes of refuse collection and disposal and other sanitation activities.

('86 Code, § 3.32.165) (Ord. 4118, passed - - )

The special deposit fund is established to account for refundable deposits and bonds and such other trust moneys as may be received by the city.

('86 Code, § 3.32.180) (Ord. 4118, passed - - )

In addition to the amount required to be deposited into the general reserve fund pursuant to Section 132a, Article XVIII, of the charter of the city for cash flow purposes, a minimum of $8,727,546 or such greater amount as determined by the City Council shall also be maintained in the general reserve fund for purposes of paying costs arising out of unforeseen, unanticipated or emergency expenses.

(Ord. 4399, passed 11-27-00; Am. Ord. 4421, passed 11-26-01; Am. Ord. 4649, passed 12-9-13; Am. Ord. 4748, passed 12-10-18)

The equipment fund is established to finance and account for maintenance of vehicles and other pertinent activities relating to the operation of a central city shop and the accumulation of funds for the orderly replacement of equipment.

('86 Code, § 3.32.200) (Ord. 4118, passed - - )

The golf course/clubhouse fund is established to receive and expend the revenue derived from the operation of the municipal golf course and related clubhouse facility. The purpose for which these moneys may be expended shall be limited to the maintenance and operation of the course and related clubhouse facility, including the replacement of depreciable assets.

('86 Code, § 3.32.260) (Ord. 4118, passed - - )

The compensated absences fund is established to receive and expend the money relating to payment of remaining vacation, comp and eligible sick time accrued at employment separation.

The insurance fund is established to receive and expend the money relating to employee's health insurance benefits.

The self-insurance fund is established to receive and expend the money relating to worker's compensa-tion and liability claims.

The general long-term debt account is established to account for long-term lease-purchase contracts and other long-term debts.

('86 Code, § 3.32.320) (Ord. 4118, passed - - )

The general fixed asset account is established to account for all fixed assets of the city, other than those accounted for in the proprietary funds.

('86 Code, § 3.32.330) (Ord. 4118, passed - - )

The Parking Authority Projects Fund is established to receive and expend proceeds received the Alhambra Parking Authority Lease Revenue Bonds. The use of such revenues is limited to the construction of the new parking structure facility and any other capital improvement projects approved by the City, the Authority and Bond Counsel.

(Ord. 4623, passed 10-28-13)

The Parking Authority Debt Service is established to account revenues and expenditures used to repay the principal and interest on the debt Alhambra Parking Authority Lease Revenue Bonds.

(Ord. 4623, passed 10-28-13)