Section 142257 Of Chapter 6. Transactions And Use Taxes From California Public Utilities Code >> Division 15. >> Chapter 6.
142257
. (a) The expenditure plan shall specify the amount and the
formula by which the retail transactions and use tax shall be
allocated to each city and the county for local transportation
purposes determined to be priority projects by local governments to
which funds are allocated.
For purposes of this subdivision, the population of the county is
the population of the unincorporated area of the county.
(b) Prior to the authority allocating funds, each local government
shall certify to the authority that the funds will not be
substituted for property tax funds which are currently utilized to
fund existing local transportation programs. If the local government
is unable to segregate property tax revenues from other general fund
revenues which cannot be so distinguished, substitution of funds from
the authority for general funds is also prohibited.
(c) The authority shall require that local governments to which
funds are allocated to separately account for those funds and
maintain records of expenditures in accordance with administrative
code requirements adopted by the authority.