Special Revenue Funds

Descriptions

Special Revenue Funds are used to account for revenue sources that are restricted by law or administrative action for a specific purpose. The City of Concord has the following Special Revenue Funds:

  • State Gas Tax – Revenue apportioned to the City from State collected gasoline taxes. Funds are to be used for construction and maintenance of City Streets.

  • Storm Water Management and Storm Water Infrastructure Fund – To account for activities necessary to comply with the Federal Clean Water Act.

  • Maintenance Districts - Revenue from property tax and annual assessments against property owners within districts used for maintenance.
    • Citywide Street Lighting District – Formed in 1988 for the purpose of funding the installation and maintenance of public lighting facilities in public places. In 2005, the City consummated the purchase of the street lighting system from the local utility and included its operations in this district.
    • Downtown Landscape Maintenance District – Formed in 1983 to maintain and service landscaping in the public places of the downtown area.
    • Pine Hollow Landscape Maintenance District – Formed in 1986 to maintain and service landscaping in the public places of the Pine Hollow subdivision.
    • Landscaping & Lighting District #3 – This district is comprised of four subdivisions, Kirkwood, Ygnacio Woods, Balhan and Valley Terrace.

  • Traffic System Management (TSM) - Monies from in-lieu parking fees used for traffic system management facilities.

  • Housing & Community Services – Monies received from the Federal Department of Housing and Urban Development and other sources used for development of jobs and suitable housing for low-income residents.
    • Housing Assistance – Funds from developers' contributions used for low-income housing loans.
    • Community Development Block Grant (CDBG) – Monies received from the Department of Housing & Urban Development used for programs assisting low and moderate income residents.
    • Childcare – Monies from developers’ fees committed to the Concord Childcare program.
    • Concord Housing Fund- Assets retained as part of the dissolution of the City of Concord Redevelopment Agency in 2012 will preserve some of the Agency’s existing housing programs.
    • State Permanent Local Housing Allocation (PLHA) Fund - State funding to local governments in California for housing-related projects and programs that assist in addressing the unmet housing needs of their local communities.

  • Concord/Pleasant Hill Health Care District (formerly Mt. Diablo Health Care District) - Became a subsidiary district of the City in 2012. Property tax revenues will provide for health care services pursuant to the Health and Safety Code throughout the District’s jurisdictional boundaries which include the cities of Concord and Pleasant Hill.

  • Public Education and Government – To account for monies received by cable operators to support public education and government (PEG) channel facilities and activities.

  • Vehicle Abatement – To account for monies received by the California Department of Motor Vehicles to be expended on abatement, removal or the disposal of vehicle related public nuisances from private or public property.

  • Asset Forfeiture – To account for revenues received from adjudicated sales of assets seized during drug related arrests and to disburse these funds for authorized public safety activities.

  • General Plan Reimbursement Fee – To account for the accumulation of revenue levied on building permits for payment of expenditures related to the City’s General Plan Update and Housing Element Update.

  • Technology Fee – To account for revenues received from a surcharge of administrative processing, plan review, and inspection fees applying to Building, Engineering and Planning Divisions.

  • Cannabis Community Benefit - To account for revenues received from local cannabis businesses for the advancement of community and public purposes.

  • Tree Fund - To account for revenues received from permits for payment of expenditures related to tree care and management.