Laguna Niguel Municipal Code Div. 1 General Provisions

(a) Established. To comply with the provisions of Streets and Highways Code § 2113 and to avail itself of its benefits pursuant to Streets and Highways Code §§ 2106 and 2107, there is hereby created in the city treasury a special fund, to be known as the special gas tax street improvement fund.

(b) Deposit of funds. All moneys received by the city from the state under the provisions of the Streets and Highways Code for the research, planning, construction, improvement, maintenance and operation of public streets by the city, and their related public facilities for nonmotorized traffic, including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in such purposes, shall be paid into such fund.

(c) Expenditure of funds. All moneys in the fund shall be expended exclusively for the purposes authorized by and subject to the provisions of the Streets and Highways Code.

(Ord. No. 89-7, §§ 1—3, 12-1-89)

Cross reference— Highways, rights-of-way and vehicles, tit. 7.

(a) Intent. The intent of this section is to establish a special fund to receive revenue distributed by the South Coast Air Quality Management District, the support the South Coast Air Quality Management District's imposition of the additional vehicle registration fee and to bring the city into compliance with the requirements set forth in Health and Safety Code § 44243 in order to receive fee revenues for the purpose of implementing mobile source air pollution reduction programs.

(b) Definitions. For purposes of this section:

Fee administrator means the finance director of the city or the finance director's designee.

Mobile source air pollution reduction programs means any program or project implemented by the city to reduce air pollution from motor vehicles pursuant to the California Clean Air Act of 1988 or the plan proposed pursuant to Health and Safety Code § 40460 et seq.

(c) Administration.

(1) Receipt of fees. Vehicle registration fees due pursuant to this section, disbursed by the South Coast Air Quality Management District and remitted to the city, shall be accepted by the fee administrator.

(2) Transfer of funds. Upon receipt of the city's share of the additional vehicle registration fees, the fee administrator shall deposit the fees into a separate account as specified in subsection (c)(3) of this section.

(3) Establishment of trust fund. The fee administrator shall establish a separate interest-bearing air quality improvement fund trust account in a financial institution authorized to receive deposits of city funds. Interest earned by the fees in this account shall be credited only to this account.

(4) Use of funds. The fees deposited in and interest credited to the air quality improvement trust fund account shall only be used for the financing of mobile source air pollution reduction programs or projects.

(5) Audits. The city consents to providing the findings of an annual independent audit for mobile source air pollution reduction programs and projects financed by the additional motor vehicle registration fee. The audit of those programs and projects shall be conducted in accordance with the procedure established to fulfill the audit requirement under Health and Safety Code § 44244.1.

(6) Appeals. The city shall have the right to appeal the findings and determinations made as a result of the South Coast Air Quality Management District audit procedure through the public hearing process described in Health and Safety Code § 44244.1(c).

(Ord. No. 91-37, §§ 2—4, 6-18-91)