Rialto Municipal Code Ch. 3.24 Special Funds

The funds designated in Sections 3.24.020 through 3.24.160 are established for the city and shall be maintained until such time as their legal or administrative necessity expires. Additional funds may be created as needed, but they shall be kept to a minimum consistent with law and sound financial administration without specific designation in this code.

(Ord. 1234 (part), 1995: 1965 code Title VI, Ch. 2, § 6 (part))

The general fund is available for any authorized purpose and is used to account for all financial resources except those required by statute to be accounted for in another fund. Activities may include items customarily considered regular city services such as police and fire protection, licensing, administration, recreation, planning, and code enforcement.

(Ord. 1234 (part), 1995: 1965 code Title VI, Ch. 2, § 6(A))

The motor vehicle license fee fund is established to receive the city's apportionment of the State In Lieu Tax on Automobiles and to finance those expenditures whose purposes fall within the restrictions imposed by the state on such money.

(1965 code Title VI, Ch. 2, § 6 (B))

A. Findings. The city finds and declares that:

1. Rialto is committed to improving the public health, safety and welfare, including air quality;

2. Mobile sources are a major contributor to air pollution in the South Coast Air Basin;

3. Air quality goals for the region established by state law cannot be met without reducing air pollution from mobile sources;

4. The South Coast Air Quality Management plan (AQMP) calls upon cities and counties to reduce emissions from motor vehicles consistent with the requirements of the California Clean Air Act of 1988 by developing and implementing mobile source air pollution reduction programs;

5. Such programs place demands upon the city's funds, those programs should be financed by shifting the responsibility for financing from the general fund to the motor vehicles creating the demand, to the greatest extent possible;

6. Section 44223, added to the Health and Safety Code by action of the California Legislature on September 30, 1990 (Chapter 90-1705), authorizes the South Coast Air Quality Management District (SCAQMD) to impose an additional motor vehicle registration fee of two dollars, commencing on April 1, 1991, increasing to four dollars, commencing on April 1, 1992, to finance the implementation of transportation measures embodied in the AQMP and provisions of the California Clean Air Act;

7. Forty cents of every dollar collected under Section 44223, of the Health and Safety Code shall be distributed to cities and counties located in the South Coast Air Quality Management District that comply with Section 44243 of the code, based on the jurisdictions' prorated share of population as defined by the State Department of Finance;

8. The city is located within the South Coast Air Quality Management District and is eligible to receive a portion of the revenues from the additional motor vehicle registration fees contingent upon adoption of the ordinance codified in this section;

9. The prorated share of the fee revenues for cities that fail to adopt an ordinance pursuant to Section 44243(b)(3) of the Health and Safety Code shall be distributed instead to the jurisdictions within the district that have adopted an ordinance;

10. The city, after careful consideration, finds and declares that the imposition of the additional motor vehicle registration fee by the SCAQMD to finance mobile source air pollution reduction programs is in the best interest of the city and promotes the general welfare of its residents.

B. Intent. This section is intended to support the SCAQMD's imposition of the vehicle registration fee and to bring the city into compliance with the requirements set forth in Section 44243 of the Health and Safety Code in order to receive fee revenues for the purpose of implementing programs to reduce air pollution from motor vehicles.

C. Definitions. As applied in this section, the following words and terms shall be defined as follows:

1. "City" means the city of Rialto.

2. "Mobile source air pollution reduction programs" means any program or project implemented by the city to reduce air pollution from motor vehicles which it determines will be consistent with the California Clean Air Act of 1988 or the plan proposed pursuant to Article 5 (commencing with Section 40460) of Chapter 5.5 of Part 3 of the California Health and Safety Code.

3. "Fee administrator" means the administrative services director of the city or his/her designee.

D. Administration of Vehicle Registration Fee.

1. Receipt of Fees. The additional vehicle registration fees disbursed by the SCAQMD and remitted to the city, pursuant to this section, shall be accepted by the fee administrator.

2. Establishment of Air Quality Improvement Trust Fund. The fee administrator shall establish a separate interest-bearing trust fund account in a financial institution authorized to receive deposits of city funds.

3. Transfer of Funds. Upon receipt of vehicle registration fees, the fee administrator shall deposit such funds into the separate account established pursuant to subdivision 2 of this subsection. All interest earned by the trust fund account shall be credited only to that account.

4. Expenditure of Air Quality Trust Fund Revenues. All revenues received from the SCAQMD and deposited in the trust fund account shall be exclusively expended on mobile source emission reduction programs as defined in subsection C (2) of this section. Such revenues shall be expended within one year of the completion of the programs.

5. Audits. The city consents to an audit of all programs and projects funded by vehicle registration fee revenues received from the SCAQMD pursuant to Section 44223 of the Health and Safety Code. The audit shall be conducted by an independent auditor selected by the SCAQMD as provided in Section 44244 of the Health and Safety Code. The city may audit(s) through the public hearing process designated by Section 44244-1(c) of the Health and Safety Code.

(Ord. 1139 § 1, 1991)

The special gas tax street improvement fund is established to receive the city's apportionment of the state gasoline taxes and to finance those expenditures whose purposes fall within the restrictions imposed by the state on such money.

(1965 code Title VI, Ch. 2, § 6 (C))

The traffic safety fund is established to receive those sums of money derived from fines imposed upon conviction of misdemeanor violations of the vehicle code and from bail forfeitures by persons similarly charged, and to finance those expenditures whose purposes fall within the restrictions imposed by the state on such money.

(1965 code Title VI, Ch. 2, § 6 (D))

The park and recreation fund is established to receive the revenue from taxes levied under Section 43200 of the Government Code and to provide and maintain parks and music, and for advertising purposes.

(1965 code Title VI, Ch. 2, § 6 (E))

The cemetery fund is established to receive all revenues resulting from the charge for use or sale of cemetery facilities, and to finance the operation or improvement of the cemetery.

(1965 code Title VI, Ch. 2, § 6 (F))

The sewer fund is established to receive all revenues resulting from the charge for use of or connection to the sewer system, and tax levies and to finance the operation or improvement of the sewage system.

(1965 code Title VI, Ch. 2, § 6 (G))

The water fund is established to receive all moneys derived from the operation of, services, facilities and water of the waterworks enterprise. Payments from this fund are made only in accordance with Resolution 438 of the city council.

(1965 code Title VI, Ch. 2, § 6 (H))

The waterworks maintenance and operation fund is established in accordance with Resolution 438 of the city council. Monthly sums for the necessary and reasonable costs of maintenance and operation of the waterworks enterprise are apportioned from the revenues and paid from the water fund into this fund, prior to the payment of the principal and interest on the bonds and prior to the payments of sums into the reserve fund.

(1965 code Title VI, Ch. 2, § 6 (I))

The general capital outlay fund is established to receive such sums of money as are applied thereto by the city council and to finance all expenditures for capital outlay not financed by other capital outlay funds.

(1965 code Title VI, Ch. 2, § 6 (J))

The cemetery capital outlay fund is established to receive such sums of money as are applied thereto by the city council in amounts equivalent to the depreciation on existing improvements or in other amounts, and to finance the purchase and replacement of land or improvements necessary for the operation of the cemetery.

(1965 code Title VI, Ch. 2, § 6 (K))

The sewer capital outlay fund is established to receive such sums of money as are applied thereto by the city council each year in amounts equivalent to the depreciation on existing improvements, or in other amounts, and to finance the purchase and replacement of land or improvements necessary for the operation of the sewage system.

(1965 code Title VI, Ch. 2, § 6 (L))

To effectively maintain the water division of the city public utilities department a sewer depreciation reserve is established. Depreciation accrual based upon the present depreciated value of the sewer system shall be determined annually by the director of public utilities.

Depreciation accrual shall become an item within the annual public utilities department sewer division budget and shall be set aside in an account used only for the following purposes:

A. Replacement of facilities, including pipelines, equipment and rolling stock which have deteriorated through use;

B. Principal and interest payments on revenue bond issues for sewage treatment plant improvements;

The depreciation reserve shall be considered a restricted fund and shall not be used for any purpose other than the above enumerated items.

(Ord. 688 § 1, 1975)

The park capital outlay fund is established to receive the amounts paid in on a per lot basis for park development purposes and such other sums as the city council may apply.

(1965 code Title VI, Ch. 2, § 6 (M))

Trust and deposit funds are provided for receipts of moneys for funds designated in Sections 3.24.020 through 3.24.150 and expenditures therefrom are restricted to the purpose for which the funds were created.

(1965 code Title VI, Ch. 2, § 6 (O))

A petty cash fund is established in an amount determined from time to time to be appropriate by the director of administrative services. However the amount shall not exceed fifteen hundred dollars. The fund is operated on the imprest system and reimbursed monthly. Disbursements are made only upon the receipt of a properly executed petty cash voucher, reflecting the signature of the department head concerned or his/her duly authorized representative and the person receiving the cash. All petty cash vouchers are prenumbered and controlled by the director of administrative services.

(Ord. 1234 (part), 1995: 1965 code Title VI, Ch. 2, § 3)