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JOHN CHIANG California State Controller

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JOHN CHIANG California State Controller JOHN CHIANG California State Controller February 4, 2009 To the Citizens, Governor, and Members of the Legislature of the State of California: I am pleased to submit the 20th edition of the Transportation Planning Agencies Annual Report, for the fiscal year ended June 30, 2007. This report offers taxpayers and public officials useful information about how public transportation services are funded in California. The Transportation Development Act of 1971 (TDA) provides that a portion of the sales tax collected in each county be returned to local entities for public transportation purposes. These funds are allocated by regional transportation planning agencies for services ranging from bus and rail transit to bike paths and street repairs. The data presented in this report indicate how the funds were allocated by planning agencies for these purposes during the 2006-07 fiscal year. Following are highlights of the financial activities relating to California’s transportation planning agencies for the fiscal year ended June 30, 2007: • Local Transportation Fund (LTF) expenditures for transportation purposes was almost $1.4 billion in the 2006-07 fiscal year, a $105 million increase (0.08%) from the 2005-06 fiscal year. This revenue was derived from the ¼ cent of the 7.25 % retail sales tax collected statewide. • State Transit Assistance Fund (STAF) revenues was $620 million in the 2006-07 fiscal year, a $423 million increase (2.15%) from the prior fiscal year. This increase was attributed to higher gasoline prices in 2006 and 2007. STAF revenue was derived from the statewide sales tax on gasoline and diesel fuel. I would like to thank the officials in local government who assisted in compiling the data presented in this report. Sincerely, Original signed by, JOHN CHIANG California State Controller Contents INTRODUCTION ..................................................................................................................... iii Agencies Allocating TDA Funds .............................................................................................. iv Other Transportation Agencies ................................................................................................. iv Summary of Financial Transactions .......................................................................................... iv LTF and STAF Financial Statements ........................................................................................ vii Allocations and Expenditures .................................................................................................... viii Special Taxing Authorities ........................................................................................................ xi Long-Term Debt ....................................................................................................................... xi Service Authorities for Freeway Emergencies .......................................................................... xii FINANCIAL SECTION Table 1. Statements of Revenues, Expenditures, and Changes in Fund Balance for All Fund Types ............................................................................................................ 1 Transportation Development Act Financial Information Table 2. Local Transportation Funds Balance Sheets and Statements of Revenues, Expenditures and Changes in Fund Balance........................................................... 21 Table 3. State Transit Assistance Funds Balance Sheets and Statements of Revenues, Expenditures and Changes in Fund Balance........................................................... 37 Table 4. Local Transportation Funds Schedule of Apportionments by Areas of Apportionment ....................................................................................................... 50 Table 5. Schedule of Allocations by Purpose Regarding the Local Transportation Funds and State Transit Assistance Funds ...................................................................... 65 Table 6. Schedule of Expenditures by Purpose Regarding the Local Transportation Funds and State Transit Assistance Funds ....................................................................... 82 Transportation Planning Agencies Annual Report Other Transportation Financial Information Table 7. Special Taxing Authorities Local Sales Tax and Revenue Bond Expenditures by Purpose .................................................................................................................... 196 Table 8. Service Authorities for Freeway Emergencies Balance Sheets and Statements of Revenues, Expenditures and Changes in Fund Balance .......................................... 198 Table 9. Summary of Changes in Agency Bonds and Other Long-Term Debt ..................... 203 SUPPLEMENTAL INFORMATION Notes to Tables............................................................................................................................ 209 State Controller’s Office Publication List................................................................................... 211 Acknowledgements..................................................................................................................... 212 Introduction This publication contains the financial transactions of 95 special districts, 49 of which are transportation planning agencies (TPAs). One agency was inactive in reporting during the 2006-07 fiscal year.1 The remaining agencies are transportation-related agencies that have transit planning functions or the authority to expend locally raised sales tax revenues on transportation needs. Such agencies include county traffic authorities, county transportation commissions and authorities, and service authorities for freeway emergencies. This publication also provides data on local sales tax expenditures by special taxing authorities, activities for freeway emergencies, and changes in agency long-term debt. Public Utilities Code (PUC) section 99406, as added by Senate Bill 498, Chapter 673, Statutes of 1987, requires the California State Controller to report to the Legislature on Transportation Development Act (TDA) funds allocated by TPAs for street and road, and transit-operator purposes. TDA provides two major sources of funding for public transportation, the Local Transportation Fund (LTF) and the State Transit Assistance Fund (STAF). Revenues deposited in the LTF are derived from 1/4 cent of the 7.25% retail sales tax collected statewide; the California State Board of Equalization returns the 1/4 cent to each county based on the amount of tax collected in the county. Revenues deposited in the STAF are derived from the statewide sales tax on gasoline and diesel fuel. This reporting requirement is further detailed in California Code of Regulations (CCR) section 6660. This publication also satisfies the financial reporting requirement for California special districts pursuant to Government Code section 12463.1. This report, together with the State Controller’s Transit Operators and Non- Transit Claimants Annual Report, provides a comprehensive view of the TDA process. Related information is available in the Streets and Roads Annual Report, also published by the State Controller, and the Transportation Development Act Statutes and California Code of Regulations for 2005, published by the California State Department of Transportation. TPAs are responsible for the development of regional transportation plans and the implementation of various TDA provisions. TPAs include councils of governments, associations of governments, local transportation commissions, and agencies formed by special legislation. In addition to TPAs, there are agencies that have a special transit or transportation function, such as joint powers agencies, service authorities for freeway emergencies, and transportation corridor agencies. These special-function agencies are often associated with a TPA. The following paragraphs cite the California statutes under which each type of agency is established. 1 The Lossan Rail Corridor Agency reported no financial transactions or fund balances in the 2006-07 fiscal year. iii Transportation Planning Agencies Annual Report Agencies Associations of governments (AOGs) and councils of governments (COGs) Allocating are joint powers agencies created pursuant to Chapter 5 (commencing with TDA Funds section 6500) of Division 7, Title 7, of the Government Code. County transportation commissions (CTCs) are created pursuant to Chapter 2 (commencing with section 130050) of Division 12 of the Public Utilities Code. Local transportation commissions (LTCs) are created pursuant to Chapter 2 (commencing with section 29535) of Division 3, Title 3, of the Government Code. Transit development boards (TDBs) are created pursuant to Chapter 2 (commencing with section 120050) of Division 11 of the Public Utilities Code. Other Special authorities are created pursuant to Public Utilities Code sections Transportation 130000 through 240000. Authorities are responsible for levying, collecting, Agencies and allocating sales and use tax monies used for transportation improvement programs. Service authorities for freeway emergencies (SAFEs) are created pursuant to Chapter 14 (commencing with section 2550) of Division 3 of the Streets and Highways Code, and sections 2421.5 and 9350.1 of the Vehicle Code. Funding for SAFEs is provided from an additional vehicle registration fee of up to $1 per vehicle on vehicles registered within the participating counties. These monies are apportioned
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