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7.1.A. - Page 116 <br /> NON -MAJOR GOVERNMENTAL FUNDS <br /> SPECIAL REVENUE FUNDS <br /> Special revenue funds are used to account for revenue derived from specific taxes or other dedicated <br /> revenue sources (other than for major capital projects) that are restricted by law or administrative <br /> action to expenditures for specified purposes. <br /> Special Gas Tax Street Improvement Fund — This fund accounts for revenue received from the State of <br /> California derived from gasoline taxes. These funds may only be used for street purposes as specified in <br /> the State of California Streets and Highway Code. <br /> Transportation Grants Fund — This fund accounts for grants and developer contributions received for <br /> specific transportation projects. <br /> Grants Fund — This fund accounts for grants received for specific purposes. These include funds <br /> received under the Housing and Community Development Act. <br /> Traffic Safety Fund — This fund accounts for revenues received from traffic fines and used for traffic <br /> safety programs. <br /> Transportation Fund — This fund accounts for the City's share of special sales tax for transportation. <br /> Expenditures from this fund may only be incurred on transportation - related programs. <br /> Seaport Landscape Maintenance Fund — This fund accounts for funds to be provided by property <br /> owners in the Seaport Boulevard area for maintenance of landscaping on Seaport Boulevard. <br /> Seaport Centre Maintenance Fund — This fund accounts for funds provided by property owners in the <br /> Seaport Centre area for the maintenance and repair of drains and sewer lines connecting the Centre <br /> facilities to the public facilities. <br /> Redwood Shores Maintenance Fund — This fund accounts for funds collected from property owners in <br /> the Redwood Shores area for the maintenance of various public areas. <br /> Redwood Shores Landscape Maintenance Fund — This fund accounts for funds collected from property <br /> owners for landscape maintenance of certain areas in Redwood Shores. <br /> Supplemental Law Enforcement Services Fund — This fund accounts for funds from the State of <br /> California "Citizens Option for Public Safety" program. <br /> Traffic Mitigation Fees Fund — This fund accounts for developer contributions received for general <br /> transportation projects. <br /> Low and Moderate Income Housing Asset Fund — This fund accounts for the restricted and obligated <br /> balances (other than the Legal Aid Society balance) of the former redevelopment agency low and <br /> moderate income housing fund that were transferred to the City after the dissolution of the <br /> redevelopment agency on February 1, 2012. <br /> Planning Cost Recovery Fund — This fund accounts for fees charged for reimbursement of the <br /> expenditures associated with processing planning applications related to major projects. <br /> 88 <br />