Special Revenue Funds
Non-Major Special Revenue Funds
Non-major Special Revenue Funds are those in which special purpose City activities are accounted for. These include special revenue funds, capital project funds, smaller scale enterprise funds, and internal service funds. Several fiduciary funds are presented here as well. By examining these funds closely, the reader can gain a foundational understanding of where special, dedicated resources come from and how they are used.
City Housing Bond Proceeds (249).
The City Housing Bond Proceeds Fund is used to account for the unspent bond proceeds of the former Redevelopment Agency.
Prop 172 (253).
Used to account for revenues received from allocation of Prop 172 monies for public safety.
Community Services Funds (311-314).
The Community Services Funds consist of multiple funds. The ARRC General Operating Fund is used to account for resources and operating expenditures in support of the Alex Rorabaugh Center. The Downtown Business Improvement Fund is used to account for resources accumulated for improvements to the downtown business district, funded by business license fees and transferred to the Ukiah Main Street Program as the administrative agency. The Low and Moderate Income Housing Asset Fund is used to account for resources associated with program income received from low and moderate income housing assets. It contains restricted monies that are the proceeds of properties purchased by the Ukiah Redevelopment Agency (Agency) with affordable housing set-aside funds and were transferred to the City of Ukiah, as the Housing Successor to the former Agency, pursuant to Health and Safety Code Section 34176(a). The Winter Special Events Fund is used to account for resources and expenditures associated with winter events, such as the ice rink.
2106 Gas Tax Fund (500).
The Gas Tax (HUTA) Fund is used to account for resources received from highway user taxes (HUTA) and special street funding from the state.
Street Funds (507-509).
The Streets Fund has two special Funds. The 1998 STIP Augmentation Fund is used to account for the improvement of local streets allocated by the State of California through Mendocino Council of Governments. The Surface Transportation Program Fund is used to account for resources accumulated for street and traffic safety improvements, funded by the Mendocino Council of Governments.
Community Development Funds (600-613).
The Community Development Block Grant Fund is used to account for resources accumulated and held resulting from prior Community Development Block Grant activities.
Notes:
- Significant changes from the 2018-19 to 2019-20 budget are related to capital acquisitions and housing loans issued.
Police Special Funds (630-639).
The Asset Seizure fund is used to account for resources accumulated from adjudicated asset seizures in which the City participated. The Health & Safety Education 11489(b)(s)(A1) Fund is used to account for special resources available for police activities. The Supplemental Law Enforcement Services Fund (SLESF) Fund is used to account for special resources for police, provided by funding through a State of California COPS Grant program. The Asset Forfeiture 11470.2 H&S Fund is used to account for resources accumulated from adjudicated asset seizures in which the City participated. The AB 109 Special Revenue Police Fund is used to account for resources available for police activities derived form state subventions.
Transfer Station Fund (695).
The Transfer Station Fund is used to account for resources accumulated from the activities of the City's solid waste transfer station.
Notes:
Visit Ukiah (750).
The Visit Ukiah Fund is used to account for activities related to the City's Visit Ukiah program, with all funds derived from dedicated transient occupancy tax (TOT).
Notes:
- Visit Ukiah has been combined with Economic Development with the merger of Ukiah Chamber of Commerce and the Main Street Program.
