Los Angeles County Municipal Code Ch. 4.16 Accumulative Capital Outlay Funds

Note— For statutory provisions on capital outlay funds, see Gov. Code § 53730 et seq.

Editor's note— Ord. 83-0086M created the accumulative capital outlay fund of the Consolidated Fire Protection District of Los Angeles County and set out regulations on the source and expenditure of moneys. Because these are Fire Protection district regulations, they are not set out in the county code; Ord. 83-0086M is available to the public at the office of the county clerk.

There is hereby created a fund to be known as the "accumulative capital outlay fund," to be used for the purposes specified in Article 4 (sections 53730.5—53737) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, as amended, namely, for the making of any capital outlay expenditures, and no moneys shall be disbursed therefrom excepting for such a purpose. All moneys collected from any tax levy made pursuant to this chapter and any unencumbered surplus from other sources transferred to such fund as provided in said Act and this Chapter shall be deposited in the accumulative capital outlay fund and shall be subject to appropriation and expenditures as provided in said Act and this Chapter.

(Ord. 2026-0016 § 1, 2026; Ord. 8225 § 1, 1962: Ord. 4927 § 1, 1947.)

Notwithstanding the provisions of Section 4.16.010, or any other provision of this chapter, moneys in the accumulative capital outlay fund, unless restricted by state law, may, by order of the board of supervisors, be used for any purpose authorized by the board of supervisors.

(Ord. 12181 § 1, 1980: Ord. 4927 § 1.1, 1947.)

Until otherwise provided by ordinance, all moneys budgeted to be expended from the accumulative capital outlay fund (whether budgeted for current expenditures or as reserves) shall be budgeted for the following capital outlay purposes only:

A.

First, for the construction, furnishing and equipping of a courthouse for the Superior Courts and incidental and related uses in the Civic Center in the city of Los Angeles;

B.

Second, for the construction, reconstruction, replacement and restoration of structures and improvements, or the replacement and restoration of furniture and equipment which may hereafter be damaged or destroyed by fire, flood, earthquake, or other calamity;

C.

Third, for the construction, furnishing and equipping of a psychopathic hospital;

D.

Fourth, for the acquisition of, acquisition of the land for, construction of, furnishing of, or equipping a harbor, or any part thereof, on Santa Monica Bay between the cities of Santa Monica and El Segundo, or for all or any of such purposes;

E.

Fifth, for providing additional courthouse facilities in the Civic Center in the city of Los Angeles. Such facilities may include, but shall not be limited to, all or any part of the following:

Construction, furnishing and equipping Municipal Court quarters,

Construction, furnishing and equipping Superior Court quarters,

A single or combination building for both Superior and Municipal Court use,

Land acquisition for any of the foregoing; Such funds may be used either separately or to supplement any funds accumulated under the first subdivision of this section.

F.

Sixth, for structural additions to the Los Angeles County Museum;

G.

Seventh, for the construction, reconstruction, replacement and restoration of glass, including plate glass, which may be destroyed or damaged by accident or otherwise;

H.

Eighth, for site preparation and site clearance in connection with or incidental to the purposes set forth in the first and fifth subdivisions of this section;

I.

Ninth, for the acquisition of the land, together with the improvements thereon or the replacements thereof, of all properties being used for County purposes and now or hereafter being leased by the County from the Board of Retirement of this County, including, but not limited to, the following:

Western Avenue Golf Course,

Hall of Administration,

New Hall of Records,

Central Heating and Refrigeration Plant,

Men's Central Jail,

Knollwood Country Club,

Diamond Bar Golf Course,

Los Verdes Golf Course,

Victoria Golf Course,

Los Amigos Golf Course, and

Marshal Canyon Golf Course;

J.

Tenth, for the acquisition of the land, together with the improvements thereon or the replacement thereof, of all property being used for County purposes and now or hereafter being leased by the County but not from the Board of Retirement of this County, including, but not confined to, the following:

John Wesley County Hospital,

County Education Building,

Health Building,

Welfare Building,

El Monte B.P.A. District Office,

West Los Angeles B.P.A. District Office,

Welfare Offices, and

Purchasing and Stores Warehouse;

K.

Eleventh, for the repair and replacement of public facilities and improvements at Marina del Rey.

L.

Twelfth, to advance improvements, installments, upgrades, and repairs to critical infrastructure and facilities along the coast and capital improvements at beaches owned and/or managed by the County.

(Ord. 2026-0016 § 2, 2026; Ord. 81-0023 § 1, 1981; Ord. 9138 § 1, 1966; Ord. 9063 § 2, 1966; Ord. 8225 § 2, 1962: Ord. 8001 § 1, 1961; Ord. 6380 § 1, 1954; Ord. 6343 § 1, 1954; Ord. 6159 § 1, 1953; Ord. 5966 § 1, 1952; Ord. 5923 § 1, 1952; Ord. 5537 § 1, 1950; Ord. 4927 § 2, 1947.)

Proposed expenditures may be budgeted in any year as specific appropriations for such current year, and when so budgeted shall be shown in the budget in the same manner as other capital outlay expenditures.

(Ord. 4927 § 3, 1947.)

Proposed future expenditures may be budgeted in any year as a reserve or reserves and when so budgeted shall be identified as to purpose, but need not be itemized. Proposed expenditures so budgeted shall not be expended in such current year but before expenditure shall be shown in a succeeding budget as specific appropriations.

(Ord. 4927 § 4, 1947.)

All proposed expenditures for the second purpose set forth in Section 4.16.020 of this chapter shall be budgeted for current expenditures but shall be expended only upon the happening of a fire, flood, earthquake or other calamity and, if not expended in the current year, shall be carried forward for the same purpose in succeeding budgets.

(Ord. 4927 § 5, 1947.)

All proposed expenditures for the seventh purpose set forth in Section 4.16.020 of this chapter shall be budgeted for current expenditures but shall be expended only to replace or renew glass, including plate glass broken or damaged by accident or otherwise, and, if not expended in the current year, shall be carried forward or the same purpose in succeeding budgets.

(Ord. 6343 § 2, 1954: Ord. 4927 § 5.5, 1947.)

The board shall levy a tax each year designating the number of cents levied for the accumulative capital outlay fund on each $100.00 of taxable value in the county for the current fiscal year, which rate shall be clearly sufficient, together with any moneys which are or may be in such fund, to produce the amount or amounts budgeted for such fund, but which rate shall not exceed $.10 per $100.00 of assessed value in any one year. Said tax shall be levied and collected at the same time and in the same manner as taxes levied for other county purposes, and when collected shall be paid into the county treasury and credited to the accumulative capital outlay fund.

(Ord. 4927 § 7, 1947.)

Any surplus collections, whether from over-realization of current taxes or from redemptions or tax sales or otherwise, shall be carried forward as surplus in the accumulative capital outlay fund and shall thereupon be budgeted for any capital outlay purpose authorized by this chapter at the time such budget is adopted.

(Ord. 4927 § 8, 1947.)

The board of supervisors may transfer to such accumulative capital outlay fund any unencumbered surplus funds remaining on hand in the county of Los Angeles at the end of any fiscal year. Such funds thereupon shall be budgeted for any one or more of the capital outlay purposes authorized by this chapter at the time such budget is adopted and, if allocated to more than one purpose, in such proportion or amounts as shall be fixed by said board.

(Ord. 4927 § 9, 1947.)

In addition to all other accumulative capital outlay funds provided for by this chapter, there is created a fund to be known as the "accumulative capital outlay fund—golf courses" for the acquisition, development, and improvement of county golf courses.

(Ord. 9138 § 2, 1966: Ord. 4927 § 11, 1947.)

A.

In addition to all other accumulative capital outlay funds provided for in this chapter, there is created a fund to be known as the "accumulative capital outlay fund—parks."

B.

Any money received by the county from a trust fund of a county sanitation district pursuant to a contract between such county sanitation district and the county whereby the parties agree to jointly maintain refuse disposal and transfer facilities, shall be deposited in the said accumulative capital outlay fund—parks, and shall be used exclusively for beautifying and improving the filled areas for park and recreation purposes as provided for in such contract.

(Ord. 9138 § 4, 1966: Ord. 4927 § 14, 1947.)

A.

In addition to all other accumulative capital funds provided for in this chapter, there is created a fund to be known as the "accumulative capital outlay fund—subdivision ordinance park in-lieu fees."

B.

Any money received by the county under the provisions of Section 181 of Ordinance 4478, the subdivision ordinance, which are fees paid in lieu of the park dedication requirement of said ordinance, shall be deposited in the accumulative capital outlay fund-subdivision ordinance park in-lieu fees, and shall be used exclusively for the acquisition, development or improvement of local park land for the subdivision for which the fees are paid in lieu of dedication.

(Ord. 10893 § 1, 1974: Ord. 4927 § 15, 1947.)

In addition to all other accumulative capital funds or accounts provided for in this chapter, there is hereby created an account to be known as the "accumulative capital outlay account—Baldwin Hills regional county park site acquisition account."

(Ord. 11130 § 1, 1975: Ord. 4927 § 16, 1947.)

A.

The whole or any portion of unencumbered surplus funds remaining at the end of any fiscal year derived from revenues in excess of operating expenses at Marina del Rey may be transferred to the accumulative capital outlay fund to be budgeted solely for the purposes set forth in Subsection K of Section 4.16.020.

B.

The whole or any portion of unencumbered funds remaining at the end of any fiscal year derived from revenues at County- owned and/or managed beaches may be transferred to the accumulative capital outlay fund to be budgeted solely for the purposes set forth in Subsection L of Section 4.16.020.

(Ord. 2026-0016 § 3, 2026; Ord. 81-0023 § 2, 1981.)

A.

In addition to all other accumulative capital outlay accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—motor vehicle replacement program."

B.

Any money collected from billing county departments a daily flat rate for replacement of vehicles shall be reserved in this account for replacement of vehicles in the mechanical department motor vehicle fleet.

(Ord. 82-0010 § 1, 1982.)

A.

In addition to all other accumulative capital outlay accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—internal services department capital equipment replacement."

B.

Any money collected from billing to county departments at a rate approved by the board of supervisors for replacement of capital equipment for the internal services department shall be reserved in this account for such purposes.

(Ord. 89-0089 § 1, 1989: Ord. 83-0037 § 1, 1983.)

A.

In addition to all other accumulative capital outlay accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—agricultural commissioner/department of weights and measures—motor vehicle replacement program account."

B.

Any moneys collected from billings to the state of California for motor vehicle depreciation costs for the agricultural commissioner/department of weights and measures shall be reserved in this account for the replacement of motor vehicles for the agricultural commissioner/department of weights and measures.

(Ord. 86-0030 § 1, 1986.)

equipment replacement account.

A.

In addition to all other accumulative capital outlay funds or accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—Del Valle Flammable Liquid Fire Fighting Training Facility improvement and equipment replacement account."

B.

Any moneys collected from daily student fees charged for the use of the Del Valle Flammable Liquid Fire Fighting Training Facility, hereinafter "Facility," shall be reserved in this account for the improvement of the Facility and replacement of equipment at the Facility.

(Ord. 87-0122 § 1, 1987.)

A.

In addition to all other accumulative capital outlay funds or accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—forester and fire warden helicopter replacement account."

B.

The following moneys shall be deposited into this account:

All appropriations, revenues, and unencumbered surplus that are authorized by the board of supervisors for this account;

All interest earnings of funds in this account.

C.

All moneys deposited into this account shall be reserved for the replacement of helicopters for the forester and fire warden.

(Ord. 89-0070 § 1, 1989.)

Replacement Account.

A.

In addition to all other accumulative capital outlay funds or accounts provided for by this chapter, there is created an account to be known as the "accumulative capital outlay account—Department of Health Services Los Angeles General Medical Center replacement account."

B.

The following moneys shall be deposited into this account:

All funds that are authorized by the Board of Supervisors for this account.

All interest earnings of funds in this account.

C.

All moneys deposited into this account shall be reserved for moving and transition activities related to the replacement hospital, acquisition and implementation of an electronic medical records system for the replacement hospital, and acquisition of fixed and non-fixed medical equipment, minor medical equipment (equipment under $5,000 which is classified as services and supplies) and furnishings and furniture by the Department of Health Services related to the Los Angeles General Medical Center Replacement Project.

(Ord. 2024-0001 § 2, 2024; Ord. 2004-0056 § 1, 2004; Ord. 98-0045 § 1, 1998.)

Account.

A.

In addition to all other accumulative capital outlay funds or accounts provided for by this chapter, an account is created to be known as the "Accumulative Capital Outlay Account - Department of Health Services Harbor-UCLA Medical Center Replacement Account."

B.

The following monies shall be deposited into this account:

All funds that are authorized by the Board of Supervisors for this account;

All interest earnings of funds in this account.

C.

All monies deposited into this account shall be reserved for moving and transition activities related to the replacement hospital, and the acquisition of fixed and non-fixed medical equipment, minor medical equipment (equipment under $5,000 that is classified as services and supplies), and furnishings and furniture by the Department of Health Services related to the Harbor-UCLA Medical Center Replacement Project.

(Ord. 2021-0036 § 1, 2021; Ord. 2021-0032 § 1, 2021.)