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FY 2023-24 Final Adopted Budget
| Funds/Fund Groups | Financing Uses | Financing Sources | Financing Sources from County General Fund |
|---|---|---|---|
| Antelope Valley Drainage Fee District The Antelope Valley Drainage Fee District provides storm runoff control and channelization in the Antelope Valley area. The District serves to protect public health and safety through the construction, maintenance, and operation of flood control facilities that function as designed during storm events. The major sources of revenue for the Antelope Valley Drainage Fee District are developer fees, which are used to resolve flood and drainage issues. The amount of fee revenue is dependent on the size and scope of the various development projects. | $52,000 | $52,000 | |
| Article 3 – Bikeway Fund In 1971, the State Legislature approved Article 3 of the Transportation Development Act, which added one-fourth of one percent sales tax for the maintenance, repair, and sweeping of bike paths, and various bikeway construction and rehabilitation projects. The sales tax is allocated to cities and the County on a formula basis. The major sources of revenue for the Article 3 - Bikeway Fund are sales tax and various State and Federal discretionary grants. | $1,891,000 | $1,891,000 | |
| Aviation Capital Projects Fund The Aviation Capital Projects Fund provides for new construction improvements, projects, airport operations, maintenance, and repairs at the County's five general airports. Eligible projects include land acquisition; new terminal buildings; new access roads; new service roads; parking ramp improvements; pavement rehabilitation; taxiway developments; runway lighting and signage upgrades, and systems upgrades. The major sources of revenue for the Aviation Capital Projects Fund are Federal/State revenues and transfer of revenues from the Aviation Enterprise Fund. | $838,000 | $838,000 | |
| Aviation Enterprise Fund The Aviation Enterprise Fund provides for The operation, maintenance, and repair of airport grounds, facilities and equipment, and The initiation and management of airport facility leases. This fund also provides for development and financing of County airport improvement projects and planning studies. The major sources of revenue for The Aviation Enterprise Fund are payments from The airport management contractor and fuel/oil sales. | $18,229,000 | $18,229,000 | |
| Construction Fee Districts The seven Bridge and Major Thoroughfare Construction Fee Districts provide for the construction of highway and bridge infrastructure needed to accommodate anticipated development located in County unincorporated areas and city areas within approved district boundaries. The Districts finance improvement projects that mitigate the traffic impacts of new development by providing funding for the construction of new or improved infrastructure. The major sources of revenue for the Bridge and Major Thoroughfare Construction Fee Districts are fees from developers who benefit from the road improvements. | $44,536,000 | $44,536,000 | |
| County Lighting Maintenance Districts The County Lighting Maintenance Districts (CLMDs) are established pursuant to the Streets and Highways Code, Highway Lighting District and Improvement Act of 1911, for the installation and maintenance of street lighting systems. The Landscaping and Lighting Act Districts (LLADs) are formed under the provisions of the Landscaping and Lighting Act of 1972 of the Streets and Highways Code. The purpose of these districts is to levy an assessment on each lot or parcel based on benefits to be received from the existing street lighting improvements. In turn, the money collected in the LLADs is transferred to the CMLDs to finance the utilities and maintenance of various districts. The major sources of revenue for the CLMDs and LLADs are benefit assessments and property taxes. | $84,499,000 | $84,499,000 | |
| Drainage Benefit Assessment Funds The Board of Supervisors approved formation of assessment areas in the vicinity of Quartz Hill, Plum Canyon, Elizabeth Lake, Lancaster, Palmdale, and Santa Clarita to provide maintenance, operation, and improvement of drainage facilities in the areas. Maintenance responsibilities include inspection, repair of walls and fences, cleaning of catch basins and concrete pipes, and administration of the assessment areas. Each benefited property within the areas are assessed its proportionate share of costs on the tax roll. The major source of revenue for the Drainage Benefit Assessment Funds is benefit assessments. | $808,000 | $808,000 | |
| Flood Control District Fund The Flood Control District was established in 1915 under the Los Angeles County Flood Control Act. The District provides flood protection services that include construction and repair/rehabilitation of channel improvements, dams, reservoirs, and retention/detention facilities to keep the flood control system functioning as designed, increasing local water availability through conservation efforts, and providing passive recreational opportunities. The major sources of revenue for the Flood Control District are property taxes and benefit assessments. Other sources include reimbursable project revenues from the Federal, State, local city governments, other governmental agencies, and developers. | $463,885,000 | $463,885,000 | |
| Garbage Disposal Districts The Garbage Disposal Districts (GDDs) provide reliable, high-quality and cost-effective garbage collection and disposal services through qualified private haulers and promote waste reduction, pollution prevention, and recycling within specified County unincorporated areas. The major sources of revenue for the GDDs are garbage collection and disposal service fees, which are levied upon each parcel of real property in the GDDs, as well as a limited amount of property taxes. | $55,573,000 | $55,573,000 | |
| Internal Service Fund The Internal Service Fund is designed to simplify billings for services provided between the multiple funds that finance Public Works operations. This fund allows for salaries and employee benefits, materials and supplies, and equipment charges for Public Works to be paid through the fund and the appropriate amounts recovered from each special fund. The major sources of revenue for the Internal Service Fund are reimbursements from Public Works special funds, County departments, other governmental agencies, private individuals, and contract cities. | $1,024,769,000 | $1,024,769,000 | |
| Landscape Maintenance Districts The Board of Supervisors approved the formation of the Landscaping and Lighting Act (LLA) Districts and Zones therein for the purpose of providing landscaping in County administrated LLA Districts and Zones Pursuant to provisions of the Landscaping and Lighting Act of 1972. The districts provide maintenance for landscaping on road medians, parkways, greenbelts, and other open space areas designated within the boundaries of the districts, for which maintenance easements have been granted to the County and for which property owners pay a benefit assessment. The major sources of revenue of the Landscape Maintenance Districts are benefit assessments and property taxes. | $24,071,000 | $24,071,000 | |
| Landscaping and Lighting Act Districts The Consolidated Lighting Maintenance Districts (CLMDs) are established pursuant to the Streets and Highways Code, Highway Lighting District and Improvement Act of 1911, for the installation and maintenance of street lighting systems. The Landscaping and Lighting Act Districts (LLADs) are formed under the provisions of the Landscaping and Lighting Act of 1972 of the Streets and Highways Code. The purpose of these districts is to levy an assessment on each lot or parcel based on benefits to be received from the existing street lighting improvements. In turn, the money collected in the LLADs is transferred to the CMLDs to finance the utilities and maintenance of various districts. The major sources of revenue for the CLMDs and LLADs are benefit assessments and property taxes. | $3,345,000 | $3,345,000 | |
| Measure M Local Return Fund On November 8, 2016, Los Angeles County voters passed Measure M - Los Angeles County Traffic Improvement Plan. Measure M imposes sales tax at the rate of one-half of one percent beginning in July 1, 2017. The tax rate shall increase to one percent on July 1, 2039. The sales tax collected is allocated to the cities and the County unincorporated areas based on population. The Measure M Local Return Fund was established for the purpose of financing local street improvements within the County unincorporated areas. Eligible projects include repaving local streets, repairing potholes, synchronizing signals, keeping the transit and highway system safe, and making public transportation more accessible, convenient, and affordable. The major source of revenue for the Measure M Local Return Fund is the County's allocation of Measure M sales tax revenue. | $86,435,000 | $86,435,000 | |
| Measure R Local Return Fund On November 4, 2008, Los Angeles County voters passed Measure R-Traffic Relief and Rail Expansion Ordinance. Measure R imposes sales tax at the rate of one-half of one percent for a period of thirty years beginning in July 1, 2009, and ending June 30, 2039. The sales tax collected is allocated to the cities and the County unincorporated areas on the basis of population. The Measure R Local Return Fund was established for the purpose of financing local street improvements within the County unincorporated areas. Eligible projects include major street resurfacing, rehabilitation, and reconstruction; signal synchronization; streetscapes; pothole repairs; left-turn traffic signals; bikeways; pedestrian improvements, and public transit improvements. The major source of revenue for the Measure R Local Return Fund is the County's allocation of Measure R sales tax revenue. | $75,614,000 | $75,614,000 | |
| Measure W-SCW Funds The Safe, Clean Water (SCW) Program, approved by voters in the November 2018 election, provides local, dedicated funding to increase our local water supply, improve water quality, enhance communities, and protect public health. The SCW Program special parcel tax funds multi-benefit stormwater projects and programs to promote water resilience and sustainability, protect coastal waters, modernize water infrastructure, ensure more livable spaces for all, and prepare our region for the effects of climate change. The SCW Program requires strict community oversight and independent auditing, and includes multiple tax relief options to the public. The major source of revenue for the SCW is special parcel tax. | $1,055,455,000 | $1,055,455,000 | |
| Off-Street Meter & Preferential Parking Districts The Off-Street Meter and Preferential Parking Districts provide for the operation and maintenance of designated off-street parking lots, on-street parking meter districts, and various preferential parking meter districts, for the purpose of assisting business owners and residents in the County unincorporated communities with their parking needs. The major sources of revenue for the Off-Street Meter Preferential Parking Districts are revenues from on-street and off-street parking meter collections, parking permit fees, and lease fees from public and private entities. | $673,000 | $673,000 | |
| Proposition C Local Return Fund On November 6, 1990, Los Angeles County voters approved Proposition C, which added one-half of one percent to the sales tax in the County. Twenty percent of the one-half of one percent of the sales tax is for street improvements, public transit projects, and bikeway improvements and is allocated to cities and County unincorporated areas on the basis of population. The major sources of revenues for the Proposition C Local Return Fund are the County's allocation of Proposition C Local Return sales tax revenues and Federal, State, and local discretionary grants. | $88,395,000 | $88,395,000 | |
| Public Works General Fund The Public Works - General Fund provides a wide variety of engineering services and is responsible for land surveying and mapping, geological investigations, plan checking and inspection of construction, enforcement of building ordinances, and protection of underground waters from contamination from leaking underground tanks, graffiti abatement, public safety, and community enhancement. The major sources of revenue for the Public Works - General Fund are revenues from construction permits, planning and engineering services, sanitation services, and charges for services to cities. The Fund also receives County General Fund dollars to finance Board discretionary programs and projects including: Crossing Guard, landslide mitigation, Graffiti Abatement, Pre-County Improvement District Studies, Property Rehabilitation and Nuisance Abatement, and County Unincorporated Area Services programs. | $120,807,000 | $72,388,000 | $48,419,000 |
| Road Fund The Road Fund was created in compliance with the California Streets and Highways Code, Section 2150, which mandates that all counties and cities receiving State Highway Users Tax allocation set up a road fund. The Road Fund provides for the planning, design, construction, and maintenance of streets, roads, culverts, bridges, traffic signals, and highway safety lights in the County of Los Angeles. The major source of revenue for the Road Fund is State Highway Users Tax (Gas Tax). Other sources include reimbursable project revenues from the Federal, State, local city governments, and developers, charges for services from contract cities, planning and engineering services, Article 8 sales tax, and construction permit fees. | $415,476,000 | $415,476,000 | |
| Sativa Water System Fund The Sativa Water System Fund provides for the operation and maintenance of a reliable and high-quality water distribution system. This fund was established by Board order in 2019 to account for Sativa's accounting and budgetary activities as the Successor Agency for the dissolved Sativa Water District. The Sativa Water System Fund’s primary source of revenue is water sales. | $14,428,000 | $14,428,000 | |
| Sewer Maintenance Districts The Public Works' Sewer Maintenance Districts provide for the administration, maintenance, operations, and repair of sanitary sewer, pipe lines, pumping plants, sewer treatment plants, and related services in unincorporated County areas, the 37 cities that are included in the Consolidated Sewer Maintenance District, and services rendered to other County departments and governmental agencies under the provisions of the Health & Safety Code. The major sources of revenue for the Sewer Maintenance Districts are sewer service charges; special district annexation fees; various fees collected for services rendered to developers, contractors, and customers, and reimbursement for services rendered to other governmental agencies. | $108,062,000 | $108,062,000 | |
| Solid Waste Management Fund The Solid Waste Management Fund was established by the Board of Supervisors on September 15, 1991, to comply with the mandates of the California Integrated Waste Management Act of 1989 (AB 939). AB939 provides for the continual implementation of the Countywide Integrated Waste Management Summary Plan and the Countywide Siting Element, including the development and implementation of countywide waste reduction programs. The major sources of revenue for the Solid Waste Management Fund are the Integrated Waste Management Fee, franchise fees, conditional use permit compliance fees, and the imposition of a per-parcel service charge on real property in the County unincorporated areas. | $70,604,000 | $70,604,000 | |
| Special Road Districts The Special Road Districts were established to provide for street and highway maintenance improvements in the County unincorporated areas. The major source of revenue for the Special Road Districts is property taxes collected under the authority of the Streets and Highways Code, Section 1550. | $13,881,000 | $13,881,000 | |
| Transit Operations Fund The Transit Operations Fund was created in Fiscal Year 1979-80 for the purpose of financing and operating various public transit projects and transit assistance programs throughout the County. The Los Angeles County voters approved Proposition A which imposes sales tax at the rate of one-half of one percent to finance a Transit Development Program. Twenty-five percent of the one-half of one percent of the Proposition A sales tax collected is allocated to cities and the County unincorporated areas on the basis of population. The Transit Operations Fund’s ongoing service include: Dial-A-Ride services in County unincorporated areas; fixed route transit services; recreational services; special events transportation requests from all Supervisorial Districts; bus stop amenities, including construction or installation and maintenance of shelters and trash receptacles; and the operation and maintenance of park-and-ride lots. The major sources of revenue for the Transit Operations Fund are the County’s allocation of Proposition A local sales tax revenues and grants from governmental agencies. | $71,904,000 | $71,904,000 | |
| Waterworks Districts The County of Los Angeles Waterworks Districts operates and maintains five Districts and the Marina Del Rey Water System to provide potable water for domestic and fire suppression purposes. The Districts also have capital improvement programs to replace and/or upgrade water system facilities such as pump stations, pipelines, wells, and tanks to ensure delivery of reliable water supply to its customers. The major sources of revenue for the Waterworks Districts include water sales, water service fees, standby charges, property taxes, and a variety of fees collected for services rendered to developers, contractors, and customers. | $243,990,000 | $243,990,000 | |
| Total | $4,088,220,000 | $4,039,801,000 | $48,419,000 |