Page 123 - Moreno Valley 2025 Annual Financial Report

City of Moreno Valley, California

NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS:

State Gasoline Tax Fund
This fund is used to account for the City’s share of state gas tax revenue restricted for street improvement
and maintenance. The revenue is apportioned under the Streets and Highway Code of the State of
California.

Measure A Fund
This fund is used to account for the City’s share of the Riverside County half-cent sales tax restricted for
transportation projects.

Air Quality Management Fund
This fund is used to account for the City’s share of the State AB 2766 funds. The revenue is apportioned
to cities by the South Coast Air Quality Management District and is restricted for programs to reduce air
pollution from mobile sources pursuant to the California Clean Air Act of 1988.

Special Districts Administration Fund
This fund is used to account for the coordination and administration of all special financing districts
formed to finance the construction of public infrastructure improvements and/or fund the operation and
maintenance of public improvements and administered by the City or CSD.

Storm Water Maintenance Fund
This fund is used to ensure the safety and cleanliness of our City streets and the City’s maintained storm
drain system by providing for routine street sweeping, cleaning of all catch basins, connector pipes and
culverts on an annual basis, and by providing emergency services, as needed.

Storm Water Management Fund
This fund is used to account for the city-wide storm water and non-storm water pollution prevention work
conducted to comply with regulations set forth by the Federal Clean Water Act and State Water Resources
Control Board.
CFD No. 4-M Fund
This fund is used to account for the maintenance and administration costs of the detention basin within
Centerpointe Business Park.
Public Education Government Access Fund
This fund is used to account for revenues and expenditures received in support of the City’s cable
television channel, MVTV-3. This fund also includes activity related to public education and government
programming and equipment.

Emergency Services Agency Fines Fund
This fund is used to account for the financial transactions involving American Medical Response (AMR)
fines received by the City, which are to be used only to fund the purchase of various equipment needed
by the Fire Department.

Energy Efficiency Revolving Fund
This fund is used to account for cost-effective energy efficiency programs and projects with the use of
utility rebates and incentives.

General Plan Amendments Fund
This fund is used to account for revenues and expenditures related to support future General Plan
Amendments.

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