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6.1.D. - Page 127 <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 action <br />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 received <br />under the Housing and Community Development Act. <br />Traffic Safety Fund —This fund accounts for revenues received from traffic fines and used for traffic safety <br />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 owners <br />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 California <br />"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 />Community Benefits Fund — This fund accounts for funds committed by the City to enhance community <br />programs. <br />100 <br />