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6.A. - Page 139 of 191 NON -MAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special revenue funds are used to account for revenue derived from specific taxes or other dedicated revenue sources (other than for major capital projects) that are restricted by law or administrative action to expenditures for specified purposes. Special Gas Tax Street Improvement Fund — This fund accounts for revenue received from the State of California derived from gasoline taxes. These funds may only be used for street purposes as specified in the State of California Streets and Highway Code. Transportation Grants Fund — This fund accounts for grants and developer contributions received for specific transportation projects. Grants Fund — This fund accounts for grants received for specific purposes. These include funds received under the Housing and Community Development Act. Traffic Safety Fund — This fund accounts for revenues received from traffic fines and used for traffic safety programs. Transportation Fund — This fund accounts for the City's share of special sales tax for transportation. Expenditures from this fund may only be incurred on transportation -related programs. Seaport Landscape Maintenance Fund — This fund accounts for funds to be provided by property owners in the Seaport Boulevard area for maintenance of landscaping on Seaport Boulevard. Seaport Centre Maintenance Fund — This fund accounts for funds provided by property owners in the Seaport Centre area for the maintenance and repair of drains and sewer lines connecting the Centre facilities to the public facilities. Redwood Shores Maintenance Fund — This fund accounts for funds collected from property owners in the Redwood Shores area for the maintenance of various public areas. Redwood Shores Landscape Maintenance Fund — This fund accounts for funds collected from property owners for landscape maintenance of certain areas in Redwood Shores. Supplemental Law Enforcement Services Fund — This fund accounts for funds from the State of California "Citizens Option for Public Safety" program. Traffic Mitigation Fees Fund — This fund accounts for developer contributions received for general transportation projects. Low and Moderate Income Housing Asset Fund — This fund accounts for the restricted and obligated balances (other than the Legal Aid Society balance) of the former redevelopment agency low and moderate income housing fund that were transferred to the City after the dissolution of the redevelopment agency on February 1, 2012. Planning Cost Recovery Fund — This fund accounts for fees charged for reimbursement of the expenditures associated with processing planning applications related to major projects. 111 146