Page 38 - Moreno Valley 2025 Annual Financial Report

City of Moreno Valley, California

MAJOR GOVERNMENTAL FUNDS

General Fund
This fund is used to account for all financial resources of the city traditionally associated with government
operations which are not required legally or by sound financial management to be accounted for in another
fund.

Development Impact Fees
This group of funds is used to account for the restricted fees collected to provide funding for capital
improvements related to the impact of development on various City services. The City collects fees for
the following: arterial streets, traffic signals, fire facilities, police facilities, park improvements, recreation
facilities, library facilities, city hall facilities, corporate yard facilities, interchange improvements,
maintenance equipment, animal shelter facilities, administration fees, workforce development facilities,
and public art.
Community Services District (CSD) Zones
This group of funds is used to account for the revenues expended on the various Community Services
District (CSD) programs. There are eleven special financing districts within the CSD providing services.
Each district funds different services based on the requirements set forth at formation. Zone A (Parks
and Community Services), Community Facilities District (CFD) No. 1 and CFD 2021-01 provide funding for
maintenance and repairs of parks and park improvements and community services throughout the City.
Zone C (Arterial Street and Intersection Lighting) and Lighting Maintenance District (LMD) No. 2014-01
provide funding for the operation and maintenance of street lighting provided throughout the City. Zone
D (Parkway Landscape Maintenance), Zone E (Extensive Landscape Maintenance), Zone M (Commercial,
Industrial, and/or Multifamily Median Maintenance) and LMD 2014-02 provide funding for the maintenance
of public landscaping and the landscaped medians within the City’s right of way. Zone L (Library Services)
provides funding for library services to the City residents. Zone S provides funding for the maintenance
of certain public landscape improvements fronting Sunnymead Boulevard from Frederick Street to Perris
Boulevard.
Housing Authority
This fund is used to account for the housing assets as a result of the dissolution of the former Community
Redevelopment Agency of the City.
Nonmajor Governmental Funds
These funds constitute all other governmental funds that do not meet the criteria to be a major fund,
which is 10% or more of assets, liabilities, revenues or expenditures for the governmental funds and 5%
or more of total assets, liabilities, revenues or expenditures for the total governmental and enterprise
funds combined. These funds include other Special Revenue Funds, other Capital Projects Funds, all Debt
Service Funds, and all Permanent Funds of the City.

21