Special Revenue Funds

Fiscal Year 2021/22

Overview

Included in this page are the Mass Transit Funds, Tucson Convention Center (TCC) Fund, Highway Revenue User Fund (HURF), Park Tucson Fund, Civic Contribution Fund, Community Development Block Grant Fund (CDBG), Federal Miscellaneous Housing Grant Funds, Public Housing Section 8 Fund, Tucson Delivers - Safer City and Better Streets Improvement Fund, and Reid Park Zoo Fund.

Special Revenue Funds By Fund FY2021/22

The funds below comprise Special Revenue Funds -

Mass Transit Fund

The Mass Transit Fund records the revenues generated and expenditures for the region’s fixed route service and paratransit service. Revenues include passenger revenues, operating assistance from the Regional Transportation Authority, Pima County and other local jurisdictions, and other miscellaneous revenues. This fund also records the Federal Transit Administration’s (FTA) expenditures reimbursable from awarded grants such as the Coronavirus Aid, Relief and Economic Security (CARES), the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 (CRRSAA), and American Rescue Plan Act (ARPA).


Due to the Covid-19 pandemic, Mayor and Council approved to suspend passenger fares box for transit system for Fiscal Year 2020/21 and Fiscal Year 2021/22. As part of the American Rescue Plan Act, the Department of Transportation’s Federal Transit Administration (FTA) awarded the City a $47 million grant. It is estimated that the adopted budget for Fiscal Year 2021/22 will draw $23.7 million out of the $47 million to help cover the operating expenditures for transit net fare box revenues and operating costs for Mass Transit.


Fiscal Year 2021/22 federal grant revenue budget of $46.9 million represents a decrease of $5.1million from the Fiscal Year 2020/21 estimated total of $52.0 million.


The City’s General Fund is projected to provide $37.6 million in funding in Fiscal Year 2021/22 to cover operating costs.

Mass Transit Fund By Category FY2019/20 - FY2021/22

Mass Transit - Sun Link Fund

The Sun Link Fund records the revenues and expenditures related to the Modern Streetcar, a transit rail service that serves the downtown and university areas. Besides the fare box suspension for the transit system, Mayor and Council approved suspending fares box passenger revenues for transit rail service for Fiscal Year 2020/21 and Fiscal Year 2021/22.


The City’s General Fund is projected to provide $4.6 million in funding in Fiscal Year 2021/22 to cover operating costs and debt service on the street cars.

Mass Transit - Sun Link Fund By Category FY2019/20 - FY2021/22

Tucson Convention Center Fund

The Tucson Convention Center Fund is used for the operation of the convention center and it is operated by an outside contractor, ASM Global. The fund is for operating the Leo Rich Theater, Music Hall, the arena, exhibit halls, Eckbo Plaza, parking areas and convention center spaces. This includes all administration, maintenance and operations, event management, ticketing, parking and security.


The Fiscal Year 2021/22 budgeted revenue for Convention Center Charges is $7.8 million, an increase of $5.5 million from Fiscal Year 2020/21 estimated of $2.3 million.


Tucson Convention Center Fund By Category FY2019/20 - FY2021/22

Highway User Revenue Fund

The HURF revenues are generated from the state-collected gasoline tax. Currently, the gas tax is levied at a rate of $0.18 per gallon and distributed to cities and towns under two formulas. The first formula deposits $0.13 of the $0.18 in a fund from which 27.5% is allocated to cities and towns. One-half of the monies received under this formula are distributed on the basis of population and the remaining half of the monies are distributed on the basis of gasoline sales from the “county of origin.” This portion is then allocated in relation to the population of all incorporated cities and towns in the county. Tucson also receives an additional 3% that is distributed to cities and towns with a population greater than 300,000.


The HURF revenues are restricted solely for street and highway purposes. Eligible activities for HURF revenues include rights-of-way acquisitions, street construction, maintenance and improvements, and debt service on highway and street bonds. HURF revenues for Fiscal Year 2021/22 budget of $46.8 million remain flat from Fiscal Year 2020/21 estimated amount.


Highway User Revenue Fund By Category FY2019/20 - FY2021/22

Park Tucson Fund

The Park Tucson Fund is used to account for the operations of the City’s parking garages, parking lots, parking meters, neighborhood permit programs, and parking ticket fine collections. Due to the COVID-19 pandemic, revenue collections decreased significantly. The Fiscal Year 2021/22 budget of $5.6 million, a decrease of $1.6 million from the Fiscal Year 2020/21 estimated of $4.0 million.


Park Tucson Fund By Category FY2019/20 - FY2021/22

Civic Contribution Fund

The Civic Contribution Fund accounts for any monetary contributions from individuals or organizations for a specific purpose. Budgeted contributions to be expended during Fiscal Year 2021/22 equal to $3.1 million.


Civic Contribution Fund By Category FY2019/20 - FY2021/22

Community Development Block Grant Fund

The Community Development Block Grant (CDBG) Fund is for funds received from a federal program administered by the U.S. Department of Housing and Urban Development (HUD). Grant funds are awarded to local and state governments to develop viable urban communities by providing decent housing and expanding economic opportunities for low- and moderate-income residents.


For Fiscal Year 2021/22, the budgeted CDBG funding of $6.6 million represents a decline from the Fiscal Year 2020/21 estimates of $13.9 million. The decrease is due to CDBG funding being reported based upon current year grant funding.


Community Development Block Grant Fund By Category FY2019/20 - FY2021/22

Federal Miscellaneous Housing Grant Fund

The Miscellaneous Housing Grant Fund is for grants from HUD. The fund includes several grants for homeless activities, supportive services for public housing residents, and other smaller or non-recurring HUD programs. The fund accounts for the Lead Hazard Control Program that reduces lead-based paint hazards, to help meet the goal of eliminating childhood lead poisoning.


The revenues in the Miscellaneous Housing Grant Fund are budgeted at $7.2 million for Fiscal Year 2021/22 representing a decrease of $16.5 million from the Fiscal Year 2020/21 estimated amount.


Federal Miscellaneous Housing Grant Fund By Category FY2019/20 - FY2021/22

Public Housing Section 8 Fund

The Public Housing Section 8 Funds are for the federally funded program offering affordable and safe housing for low-income families and individuals. Tenants are required to pay rent in the amount of no more than 30% of their income, and federal money pays the balance of the rent to the landlord.


During Fiscal Year 2020/21 the City distributed over $40.0 million of federal housing assistance to more than 1,450 participating property owners. The budget for Fiscal Year 2021/22 is $47.1 million.


Public Housing Section 8 Fund By Category FY2019/20 - FY2021/22

Tucson Delivers - Safer City And Better Streets Improvement Fund

The Tucson Delivers- Safer City Improvement Fund accounts for the taxes collected to fund public safety vehicles, equipment, and facility needs of the Tucson Police and Tucson Fire Department. The Tucson Delivers- Better Street Improvement Fund accounts for the sales taxes collected to repair and maintain city streets.


The Fiscal Year 2021/22 revenue budgeted for Tucson Delivers is $63.5 million, an increase of $1.8 million from Fiscal Year 2020/21 estimated. The increase is an anticipated boost in spending coming out of the Covid-19 pandemic and legalization of marijuana sales.


Tucson Delivers - Safer City And Better Streets Improvement Fund By Category FY2019/20 - FY2021/22

Reid Park Zoo Fund

Tucson voters approved two zoo initiatives on November 7, 2017 to provide critical funding for animal care, operational needs, new animals and naturalistic habitats, and aging infrastructure. The propositions authorized a temporary (10 years) increase in the sales tax and the creation of a dedicated fund for the Zoo. The sales tax went into effect on February 1, 2018, and revenues collected are in the Zoo fund. The City will utilize the Tucson Zoological Society, a non-profit group dedicated to supporting the Zoo, as a management company to run the daily operations of the zoo and oversee zoo improvements. The City will maintain oversight of all public monies, and will work collaboratively with the Society to improve the zoo and maximize its value to the public.


The sales tax revenues for Fiscal Year 2021/22 are projected to be $9.2 million, a decrease of $2.3 million from Fiscal Year 2020/21 projected revenues of $11.5 million.


Reid Park Zoo Fund By Category FY2019/20 - FY2021/22