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<br />NON-MAJOR GOVERNMENTAL FUNDS <br /> <br />SPECIAL REVENUE FUNDS <br /> <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 to <br />expenditures for specified purposes. <br /> <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 /> <br />Transportation Grants Fund - This fund accounts for grants and developer contributions received for <br />specific transportation projects. <br /> <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 /> <br />Low and Moderate Income Housing Fund - This fund accounts for redevelopment property tax <br />increment revenues which may be used strictly for low and moderate income housing. <br /> <br />Traffic Safety Fund - This fund accounts for revenues received from traffic fines and used for traffic <br />safety programs. <br /> <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 /> <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 /> <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 /> <br />Redwood Shores Maintenance Fund - This fund accounts for funds collected from property owners in the <br />Redwood Shores area for the maintenance of various public areas. <br /> <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 /> <br />Supplemental Law Enforcement Services Fund - This fund accounts for funds from the State of <br />California "Citizens Option for Public Safety" program. <br /> <br />Traffic Mitigation Fees Fund - This fund accounts for developer contributions received for general <br />transportation projects. <br /> <br />DEBT SERVICE FUNDS <br /> <br />Debt service funds are used to account for the payment of interest and principal on general debt of the <br />City and related entities. <br /> <br />General Improvement District 1964 Bonds Funds - These funds account for bonds authorized by a <br />special vote of the property owners on June 16, 1964, for the purpose of developing approximately 4,500 <br />acres of land fronting the San Francisco Bay. Bonds authorized for land reclamation are secured by ad <br />valorem assessments on land only while bonds authorized for facilities are secured by ad valorem <br />assessments on land and improvements. Within this district, values are determined as of January 1 by an <br />appraiser engaged by the City. The City Council determines the tax rate to be charged for the ensuing <br /> <br />66 <br />