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ADMINISTRATIVE CODE

Los Angeles Municipal Code Div. 5 Finance

Los Angeles Municipal Code · 2026-10 edition · updated 2026-10-19 · Los Angeles

Cite as: Los Angeles Municipal Code Division 5 · Text as of 2026-10-19

Chapter

  • 1 General

  • 2 General Budget

  • 3 Capital Improvement Expenditure Program and Procedures

  • 4 Disbursement and Liabilities

  • 5 Trust Funds

  • 6 Revenue Funds

  • 7 Improvement Funds

  • 8 Revolving Fund

  • 9 Miscellaneous Funds

  • 10 Claims

  • 11 Miscellaneous

  • 12 Animal Care and Control Fund

  • 13 Payment by the City of Employee Contributions to the City Employees’ Retirement System

  • 14 1984 Olympic Games Spending Control

  • 15 Greater Los Angeles Visitors and Convention Bureau Trust Fund

  • 16 Construction Services Trust Fund

  • 17 The Westside Welcomes the World Trust Fund

  • 19 The Homeless Shelter and Assistance Trust Fund

  • 20 [Warner Center Air Quality Trust Fund]

  • 21 Landfill Closure and Postclosure Funds

  • 22 Los Angeles Mall Trust Fund

  • 23 Industrial Development Bonds Funds

  • 25 Project Restore Trust Fund

  • 27 City Ethics Commission Fund

  • 29 Ventura/Cahuenga Boulevard Corridor Specific Plan Revenue Fund

  • 30 Central City West Transportation Impact Mitigation Fund

  • 31 City Employees Ridesharing Fund

  • 32 Mobile Source Air Pollution Reduction Trust Fund

  • 33 Arts Development Fee Trust Fund

  • 34 Local Enforcement Agency (LEA) Landfill Fund

  • 35 Department of City Planning Long-Range Planning Special Revenue Fund

  • 36 Household Hazardous Waste Trust Fund

  • 38 Matching Campaign Funds Trust Fund

  • 39 Lopez Canyon Community Amenities Trust Fund

  • 40 Public Works Engineering Equipment and Training Trust Fund

  • 42 Environmental Affairs Trust Fund

  • 43 Council District 13 Public Benefits Trust Fund

  • 44 Social Service Trust Fund

  • 45 Transfer of Floor Area Rights Public Benefit Payment Trust Fund

  • 47 Jeopardy “Balancing the Odds” Youth Program Trust Fund

  • 48 Volunteer Trust Fund

  • 49 City Attorney Forfeited Assets Trust Fund

  • 50 Residential Property Maintenance Fund

  • 51 Residential Sound Insulation Program (RSIP) Fund

  • 52 Integrated Solid Waste Management Trust Fund

  • 53 City Attorney’s Consumer Protection Prosecution Trust Fund

  • 54 Rental Rehabilitation Program Fund

  • 55 HOME Investment Partnerships Program Fund

  • 56 CalHome Trust Fund

  • 57 Household Hazardous Waste Special Fund

  • 58 Warner Center Transportation Improvement Trust Fund

  • 61 Warner Center Cultural Affairs Trust Fund

  • 62 Ernani Bernardi Scholarship Trust Fund

  • 63 Project Hope in Youth Trust Fund

64 Furtherance of Education, Prevention, Response and Prosecution Regarding City of Los Angeles Domestic Violence Alliance Trust Fund

  • 65 Black Market Cigarette Prosecution Trust Fund

  • 67 City Planning Systems Development Fund

  • 68 Sidewalk and Park Vending Trust Fund

  • 69 Used Oil Collection Trust Fund

  • 70 Council District 12 Los Angeles Police Division Assistance Trust Fund

  • 72 Council District 4 Public Safety Trust Fund

  • 74 Local Public Safety Fund

  • 75 Receipt of Gifts by the Police Department and Establishment of Police Department Trust Fund

  • 76 City Planning Department Grants Trust Fund

  • 81 Council District 15 LAPD Harbor Division Police Assistance Trust Fund

  • 83 Council District 1 Public Benefits Trust Fund

  • 86 Homeless Initiative Fund

  • 88 Neighborhood Empowerment Trust Fund

  • 91 Business Improvement District Trust Fund

  • 92 Deferred Compensation Plan Trust Fund

  • 95 Employee Benefits Trust Fund

  • 96 Sunshine Canyon (CAT) Community Amenities Trust Fund

  • 97 Citywide Recycling Trust Fund

  • 99 Emergency Medical Services Collection Fund

  • 100 Council District Real Property Trust Funds

  • 102 Engineering Special Services Fund

  • 103 Local Law Enforcement Block Grant Trust Fund

  • 105 Elected Charter Reform Commission Trust Fund

  • 106 Unified Program Trust Fund

  • 108 Standards and Training for Corrections Trust Fund

  • 111 Staples Center Trust Fund

  • 112 Health Alternatives to Smoking Trust Fund

  • 113 Griffith Park 2004 Trust Fund

  • 114 Proposition K Funds

  • 116 Street Banners Revenue Trust Fund

  • 117 Department of Neighborhood Empowerment Fund

  • 118 Reserve for Extraordinary Liability Claims

  • 119 Venice Area Special Funds

  • 120 Asset Forfeiture Trust Funds

  • 121 Targeted-Destination Ambulance Services Revenue Trust Fund

  • 122 Affordable Housing Trust Fund

  • 124 City Health Commission Trust Fund

  • 125 El Pueblo Cultural Improvement Trust Fund

  • 126 Vermont/Western Station Neighborhood Area Plan Parks First Trust Fund

  • 127 Bradley Landfill Community Trust Fund

  • 128 Coastal Zone Affordable Housing Trust Fund

  • 129 Athens Services Community Benefits Trust Fund

  • 130 Vermont/Western Station Neighborhood Area Plan Child Care Trust Fund

  • 131 Tax Reform Fund

  • 132 Energy Conservation Loan Program Fund

  • 137 Pico/Genessee Community Beautification Fund

  • 138 Intellectual Property Fund

  • 140 Central Los Angeles Recycling and Transfer Station Trust Funds

  • 143 Council District 9 Public Benefits Trust Fund

  • 144 Council District 6 Public Benefits Trust Fund

  • 145 Council District 8 Public Benefits Trust Fund

  • 146 Council District 11 Public Benefits Trust Fund

  • 147 Potrero Canyon Trust Fund

  • 149 Council District 10 Public Benefits Trust Fund

  • 150 Council District 14 Public Benefits Trust Fund

  • 152 Graffiti Technology and Recovery Fund

  • 155 Measure R – Transportation Projects Special Funds

  • 157 Board of the Commission on the Status of Women Trust Fund

  • 158 Board of Human Relations Commissioners Trust Fund

  • 159 Commission on Community and Family Services Trust Fund

  • 160 Cornfield Arroyo Seco Specific Plan Floor Area Payment Trust Fund

  • 161 Council District 5 Avenue of the Stars Community Amenities Trust Fund

  • 162 901 Olympic North Hotel Project Trust Fund

  • 163 Warner Center Mobility Trust Fund

  • 164 Warner Center Cultural Amenities Trust Fund

  • 165 Village at Westfield Topanga Trust Fund

  • 166 Council District 3 Village at Westfield Topanga Public Benefits Trust Fund

  • 167 Council District 12 North West Valley Project Mitigation Fund

  • 168 Metropolis Hotel Project Trust Fund

  • 169 Hollywood Redevelopment Project Area Special Fund

  • 170 Short-Term Rental Enforcement Trust Fund

  • 171 South Park Open Space Maintenance Trust Fund

  • 172 Economic Development Trust Fund

  • 173 Grand Avenue Hotel Project Trust Fund

  • 174 Wilshire Grand Hotel Project Trust Fund

  • 175 Measure M – Local Return Special Fund

  • 176 Housing Impact Trust Fund

  • 177 Road Maintenance and Rehabilitation Program Special Fund

  • 178 Cambria Hotel Project Trust Fund

  • 179 Fig+Pico Conference Center Hotels Trust Fund

  • 180 Department of Cannabis Regulation Trust Fund

  • 182 Porter Ranch Art Trust Fund

  • 184 AECOM Hotel Project Trust Fund

  • 185 Measure A Special Funds

  • 186 Youth Sport Partnership Fund

  • 187 Measure W – Safe, Clean Water – Regional Projects Special Fund

  • 188 Measure W – Safe, Clean Water – Municipal Program Special Fund

  • 189 Victory LA Revolving Trust Fund

  • 190 Emergency Rental Assistance Subsidy Program Trust Fund

  • 191 Civil and Human Rights Community Engagement Fund

  • 192 House LA Fund

  • 193 Climate Equity Fund

Chapter 1 — GENERAL

Chapter 2 — GENERAL BUDGET

Article

  • 1 Preparation and Adoption of Budget

  • 2 Revenue Estimate Exclusive of Property Taxes and Estimates of Obligations

  • 3 Proposed Budget

  • 4 Adoption of Budget

  • 5 Levying Tax Rate

  • 6 Authority to Make Expenditures and Contracts

  • 7 Transfers and Appropriation of Funds

  • 8 Transfer of Funds to Reserve Fund at Close of Fiscal Year

Exceptions & meaning →

Chapter 3 — CAPITAL IMPROVEMENT EXPENDITURE PROGRAM AND PROCEDURES

Article

1 Annual Capital Improvement Expenditure Program

Exceptions & meaning →

Chapter 4 — DISBURSEMENT AND LIABILITIES

Article

  • 1 Payments From the City Treasury

  • 2 Annual Audit

  • 3 Development Fee Subsidy Policy

  • 4 Special Event Subsidy Policy

Exceptions & meaning →

Chapter 5 — TRUST FUNDS

Article

  • 2 General Demand Fund

  • 3 General Reimbursement Fund

  • 3.5 General Obligation Bond Funds

  • 3.7 Judgment Obligation Bonds Special Funds

  • 4 Proposition A Local Transit Assistance Fund

  • 4.5 Senior Transportation, 12th District Trust Fund

  • 5 Salvage Trust Fund

  • 5.5 Telecommunications Development Fund

  • 5.6 PEG Development Fund

  • 6 Improvement Assessment Revolving Trust Fund

  • 8 General Payroll and Reimbursement Fund

  • 9 Local Assistance Trust Fund

  • 10 Public Works Employment Act of 1976 – Title II Trust Fund

  • 11 Cultural Affairs Department Trust Fund

  • 12 Receipt of Gifts by the Fire Department and Establishment of Fire Department Trust Fund

12.1 Establishment of Programs for People With Disabilities Trust Fund and Receipt of Gifts by the Office of Department on Disability

  • 12.5 Rent Stabilization Trust Fund

  • 12.6 Capri Clean-up Trust Fund

  • 12.7 Earthquake Preparedness Fund

  • 12.8 Coral Tree Trimming Trust Fund

  • 12.9 Curbside Recycling Trust Fund

  • 13 Department of Transportation Trust Fund

  • 13.5 Coastal Transportation Corridor Fund

  • 13.6 West Los Angeles Transportation Improvement and Mitigation Fund

  • 13.7 Off-site Sign Periodic Inspection Fee Trust Fund

  • 13.8 Century City Neighborhood Traffic Protection Trust Fund

  • 13.9 Neighborhood Traffic Management Fund

  • 13.10 Department of Transportation Expedited Fee Trust Fund

  • 14 Trust Fund for Monies Seized Incidental to Arrests

  • 15 Watts Towers Restoration, Maintenance and Preservation Trust Fund

  • 16 Fire Hydrant Installation and Main Replacement Fund

  • 17 Receipt of Forfeited Assets and Establishment of Forfeited Assets Trust Funds

  • 18 Parking Violation Trust Fund

19 Receipt of Analysis Fees and Establishment of the Narcotics Analysis Laboratory Trust Fund of the Police Department

  • 21 Arts and Cultural Facilities and Services Trust Fund

  • 22 Granada Hills – Knollwood District Plan Amendment – Circulation Study and Infrastructure Improvement Fund

  • 23 Central City West Housing Trust Fund

  • 24 Griffith Observatory Trust Fund

  • 25 Mello-Roos Special Tax Funds

  • 26 Bicycle Plan Trust Fund

  • 27 Clean Up and Green Up Trust Fund

  • 28 Foreclosure Registry Program Fund

  • 30 Medi-Cal Intergovernmental Transfer Program Trust Fund

  • 31 City Attorney Community Justice Initiative (CJI) Trust Fund

  • 32 Victim Services Trust Fund

  • 33 Opioids Settlement Trust Fund

  • 34 Mobility Investment Trust Fund

  • 35 Downtown Community Benefits Trust Fund

Exceptions & meaning →

Chapter 6 — REVENUE FUNDS

Article

  • 1 General Fund

  • 2 Special Parking Revenue Fund

  • 3 Permit Parking Program Revenue Fund

  • 4 Reserve Fund

  • 4.1 Budget Stabilization Fund

  • 4.5 Municipal Housing Finance Fund

  • 5 Venice Area Surplus Real Property Fund

  • 6 Santa Monica Mountains Funds

  • 7 Solid Waste Resources Special Funds

  • 8 Street Damage Restoration Fee

  • 8.1 Council Discretionary Street Furniture Fund

  • 9 Department of Building and Safety Building Permit Enterprise Fund

  • 10 Department of City Planning Case Processing Special Revenue Fund

  • 11 Code Compliance Fund

  • 12 Sidewalk and Curb Repair Fund

  • 13 Certified Access Specialist Certification and Training Fund

  • 14 Bureau of Street Services Transaction Fund

  • 15 RAISE LA Fund

  • 16 Transportation Communications Network Revenue Fund

Exceptions & meaning →

Chapter 7 — IMPROVEMENT FUNDS

Article

  • 1 Permanent Improvement Fund

  • 2 Special Gas Tax Street Improvement Fund

  • 2.1 Special Gas Tax Reimbursement Fund

  • 3 Traffic Safety Fund

  • 4 Vacated Fire Department Facilities Fund

Exceptions & meaning →

Chapter 8 — REVOLVING FUND

Article

  • 1 Printing Revolving Fund

  • 2 Stores Revolving Fund

  • 3 Essential Public Utilities Assessment

  • 4 LAPD Revolving Training Fund

  • 5 LAFD Revolving Training Fund

  • 6 LAFD Special Training Fund

  • 7 Innovation Fund

  • 8 Electronic Animal Identification Device Revolving Fund

  • 9 Dog License Fees Collections Fund

Exceptions & meaning →

Chapter 9 — MISCELLANEOUS FUNDS

Article

  • 1 Petty Cash Funds

  • 2 Treasurer’s Revolving Fund

  • 2.5 Special Acquisitions and Improvements Financing Funds

  • 3 Workers’ Compensation Fund for Fire and Police Pensioners

  • 4 Anticipation Notes and Bonds Funds

  • 5 Wastewater System Revenue Bond Funds

  • 6 Attorney Conflicts Panel Special Fund

  • 7 Insurance and Bond Special Fund

  • 8 Capital Projects Bond Reserves Fund

  • 9 Legal Fees Reimbursement Special Fund

Exceptions & meaning →

Chapter 10 — CLAIMS

Article

  • 1 Procedure for Filing and Processing Claims for Money or Damages Against City

  • 2 Settlement or Compromise of Claims By or Against the City or Its Employees

  • 3 Settlement of Claims Against City of Los Angeles

Exceptions & meaning →

Chapter 11 — MISCELLANEOUS

Article

1 Delinquent Accounts – Referral to City Attorney – Uncollectible – Cancellation

2 Freeze of Development Administrative Permit and Processing Fees

Exceptions & meaning →

Chapter 12 — ANIMAL CARE AND CONTROL FUND

Article

  • 2 Equestrian Facilities Trust Fund

  • 3 Animal Sterilization Fund

  • 4 Animal Welfare Trust Fund

Exceptions & meaning →

C HAPTER 158 BOARD OF HUMAN RELATIONS COMMISSIONERS TRUST FUND

Section

5.562 Creation and Administration of the Fund.

5.563 Receipt and Registration of Personal Property.

Exceptions & meaning →

Sec. 5.562. Creation and Administration of the Fund.

(a) There is hereby created and established in the Treasury of the City of Los Angeles a special trust fund to be known as the “Board of Human Relations Commissioners Trust Fund”, hereinafter referred to in this Chapter as the “Fund”.

(b) The Fund shall be used to create new programs and activities and to support or augment established programs and activities of the Board of Human Relations Commissioners, hereinafter referred to in this Chapter as the “Board”, and may be used for the purchase of equipment, services, furnishings, or any lawful purpose in support of such programs and activities, subject to any special terms or conditions attached to individual gifts, contributions, or bequests to the City. The Fund may also be used by the Board to support or augment new or established programs of other City departments, other public agencies, or not-for- profit agencies that the Board determines will assist in improving human relations in the City.

(c) All monetary gifts, contributions or bequests to the City for the purposes set forth in this Chapter that exceed the sum of $10,000 shall be submitted to the City Council for acceptance or rejection. All such monetary gifts, contribution or bequests that do not exceed the sum of $10,000 shall be submitted to the Board or its designee for acceptance or rejection. The Board’s designee for purposes of this Chapter shall be a full-time employee serving in a duly authorized position on the staff of the Civil, Human Rights and Equity Department or a successor department.

(d) All monetary gifts, contributions or bequests accepted by the City Council or the Board or its designee for the purposes set forth in this Chapter shall be placed in the Fund.

(e) The Board or its designee shall inform the Controller of any special terms or conditions placed upon the use of all moneys accepted for deposit in the Fund. The Controller shall establish a separate account within the Fund for each specific use for all accepted monetary gifts, contributions, or bequests which contain any special term or condition. No money shall be expended from the Fund except in compliance with each special term or condition under which the money was accepted. Any request by the Board or its designee for an expenditure of money from any separate account shall be accompanied by sufficient information for the Controller to determine that the proposed expenditure does not contravene the specific use for which the separate account was established.

(f) All monetary gifts, contributions, or bequests which are accepted without special terms or conditions upon their use shall be placed in a general account established in the Fund by the Controller.

(g) All interest or other earnings attributable to money in the Fund shall be credited to the Fund and shall be devoted to the purposes set forth in this Chapter.

(h) The Fund shall be administered and expenditures therefrom shall be authorized by the Board or its designee in accordance with established City practice, provided, however, no expenditure shall be made from the Fund for any purpose which is contrary to the budget policy of the Board as established by the Mayor and Council.

(i) The Board shall report to the City Council regarding and indentifying all receipts into, and all expenditures out of, the Fund, as well as the purposes for which the expenditures were made. Each report shall cover the most recent six-month period of time which commenced on April 1 or October 1 and shall be submitted within 60 days after the close of the period.

SECTION HISTORY

Chapter and Section Added by Ord. No. 181,193, Eff. 7-27-10.

Amended by: Ord. No. 182,718, Eff. 10-30-13; subsec. (c), Ord. No. 187,032, Eff. 6-14-21.

Exceptions & meaning →

Sec. 5.563. Receipt and Registration of Personal Property.

(a) Each offer of a gift or bequest of personal property to the City for the purposes set forth in this Chapter, the market value of which exceeds $10,000, shall be submitted to the City Council for acceptance or rejection. Each offer of a gift or bequest of personal property not exceeding $10,000 in market value shall be submitted to the Board or its designee for acceptance or rejection.

(b) Title to any personal property accepted by either the City Council or by the Board or its designee shall be vested in the City of Los Angeles.

(c) The Board or its designee shall cause all personal property, whether acquired by gift or bequest or by purchase through the expenditure of money from the Fund, to be properly registered as required in the City’s Equipment Inventory System.

SECTION HISTORY

Added by Ord. No. 181,193, Eff. 7-27-10.

Exceptions & meaning →

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