Southern California Association of Governments (SCAG)
The Metropolitan Planning Organization for Los Angeles, Orange, San Bernardino, Riverside, Ventura and Imperial counties, that is mandated by the federal government to research and draw up plans for transportation, growth management, hazardous waste management and air quality (www.scag.ca.gov). The City’s accounts are broken into distinct funds, each earmarked for a different purpose, with the principle and interest of the funds tracked separately. The City’s main operating fund is its General Fund, while other City funds are designated as Special Revenue Funds. These funds are legally restricted for a specific purpose and are therefore not available for general use. SFBP – a five-year planning “blueprint,” updated annually, that evaluates the City’s financial capability to achieve its goals; helps set priorities for City operations and the annual budget; and guides the City’s capital improvement and rehabilitation program.
Special Revenue Funds
Strategic Financial Business Plan (SFBP)
Traffic Enforcement Index
The number of moving citations divided by the number of injury accidents.
Transaction Sales Tax (District Tax)
Similar to the Bradley Burns Sales Tax, a transaction and use sales tax is allocated to the district where the tangible goods are delivered or placed into use. Voter approved district taxes are levied within incorporated city limits. A transfer of resources between different City funds (see glossary definition of “Fund”). A transfer of cash from the City’s General Fund to a City Special Fund, for example, would be designated as a transfer-out in the General Fund, and then a transfer-in in the receiving Special Fund.
Transfers-In/Out
Transient Occupancy Tax (TOT)
Also known as the Hotel or Bed Tax. A 13% tax added to the cost of renting a hotel room within the City.
Transportation Management Association (TMA)
An association comprised of employers and property owners that promotes the use of alternative forms of commuting to the single occupant vehicle. Traffic congestion relief and air quality benefits are the primary goals of TMA. A plan that promotes the reduction of single occupant vehicle use in order to improve air quality and relieve congestion. Transportation Subventions Funds from outside sources used to construct transportation improvements that must be used for specific projects.
Transportation Management Plan (TMP)
Unencumbered Appropriation
That portion of an allocation not yet expended or committed to a specific purpose. Unexpended Appropriation is that portion of an allocation not yet actually paid.
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