CITY OF LAGUNA NIGUEL NONMAJOR GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2024 Special Revenue Funds State Gasoline Tax Fund (Gas Tax) – Accounts for revenues received and expenditures made for general street maintenance. Financing is provided by the City’s share of state gasoline taxes collected under the Street and Highway Code, Sections 2103, 2105, 2106, 2107, and 2107.5, as well as the Road Maintenance and Rehabilitation Account funding (SB1). Measure M – Accounts for revenues received and expenditures made for various City transportation projects fully or partially funded by Orange County Transportation Authority grants and County 1/2 cent local fair share sales tax apportionments. Air Quality Improvement Fund – Accounts for revenues received under AB2766 and expenditures made for air quality improvements. AB2766 was enacted to authorize air pollution control districts to impose fees on motor vehicles. The California Department of Motor Vehicles collects the fees by assessing an amount on each registered vehicle in the South Coast District. This fee is distributed by the South Coast Air Quality Management District to local governments on a prorated basis based on population in the area. Law Enforcement Fund – Accounts for various law enforcement revenues received and expenditures made for certain law enforcement and crime prevention expenditures for Police Services. Funding is provided by the State of California’s Citizens’ Option for Public Safety (COPS) program. Community Development Block Grant Fund – Accounts for revenues received and expenditures made for Community Development Block Grant eligible grants and capital projects. Funding is provided by the U.S. Department of Housing and Urban Development. Senior Transportation Fund – Accounts for the proceeds and outlays as designated in the Senior Mobility Program (SMP), which is funded through the Orange County Transportation Authority from the County’s local 1/2 cent transportation sales tax measure. (82)