CaliforniaCityFinance.com Updated January 22, 2019 The California Local Government Finance Almanac

Updated January 22, 2019 The California Local Government Finance Almanac Shared Revenue Estimates: State Revenue Allocations to Cities and Counties Local Streets and Roads Estimates: 2018-19, 2019-20 Including Highway Users Tax Account (HUTA) and Road Maintenance and Rehabilitation Account (RMRA) The state of California imposes per-gallon excise taxes on gasoline and diesel fuel, sales taxes on gasoline and diesel fuel and registration taxes on motor vehicles with allocations dedicated to transportation purposes. These allocations flow through the Highway Users Tax Account (HUTA), the familiar gasoline tax revenues that have been in place for decades, and the Road Maintenance and Rehabilitation Account which allocates much or the revenue from the Road Repair and Accountability Act of 2017 ( Beall). California taxes on motor vehicle fuels include the gasoline tax, diesel fuel tax, and the use fuel tax. Taxes on aircraft jet fuel are transferred to the state Aeronautics Account. Taxes on fuel used for other motor vehicles are transferred to the state Highway Users Tax Account include: The gasoline tax and diesel fuel tax imposed on the use of vehicle fuels at the rate of 13 cent per gallon for diesel fuel and 18 cent per gallon for gasoline, which includes the 9 cent per gallon rate added by Proposition 111 (1994). The use fuel tax is imposed on vendors and users of motor vehicle fuels that are not taxed under either the gasoline or diesel fuel tax, such as liquefied petroleum gas, ethanol, methanol and natural gas (both liquid and gaseous) for use on state highways. Use Fuel Tax rates vary depending on the type of fuel. Variable rate per gallon gasoline diesel fuel excise taxes imposed in 2010-11 in a complicated arrangement known as the fuel tax swap. The fuel tax swap replaced the previous Proposition 42 sales tax on gasoline. Other transportation taxes are allocated to cities and counties through the Road Maintenance and Rehabilitation Account (RMRA) which allocates revenue from the Road Repair and Accountability Act of 2017 ( Beall) to local streets and roads and other transportation uses. Revenue allocated through the RMRA includes: An additional 12 cent per gallon increase to the gasoline excise tax effective November 1, 2017. An additional 20 cent per gallon increase to the diesel fuel excise tax effective November 1, 2017 with half of the revenues going to the state Trade Corridor Enhancement Account (TCEA) and half to the RMRA. An additional vehicle registration tax called the Transportation Improvement Fee with rates based on the value of the motor vehicle effective January 1, 2018. An additional $100 vehicle registration tax on zero emissions vehicles of model year 2020 or later effective July 1, 2020. The Road Repair and Accountability Act of 2017 ( Beall) also adopted annual inflationary adjustments to all per-gallon motor vehicle fuel excise taxes including the rates allocated through the Highway Users Tax Account (HUTA). 2217 Isle Royale Lane Davis, CA 95616-6616 Tel 530.758.3952

Highway Users Tax Account (HUTA) Page 2 of 12 22 January 2019 Revenue Allocations Streets & Highways Code Sec 2103-2108 HUTA Cities and counties receive revenue from the motor vehicle fuel taxes imposed pursuant to Revenue and Taxation Code Section 7360(a) and (b) through the Highway User Tax Account under the following formulas outlined in the Streets and Highways code and illustrated in Figure 1. Section 2104. Section 2104 allocates funds to counties with designated allotments for engineering and administration, snow removal, heavy rainfall / storm damage as well as county streets, roads and public mass transit guideways and facilities. Section 2105. Section 2105(a) allocates 11.5 percent of the tax revenues in excess of 9 cents per gallon (i.e. the Proposition 111 rate) monthly among counties based on population. Section 2105(b) allocates 11.5 percent of the tax revenues in excess of 9 cents per gallon (i.e. the Proposition 111 rate) monthly among cities based on population. Section 2106. Revenues equal to 1.04 cents per gallon are allocated as follows: a. $7.2 million per year to the State Bicycle Transportation Account. b. $400 per month to each city ($2,308,800 per year among the 481 eligible cities 1 ) c. $800 per month to each county ($556,800 per year among the 58 counties) d. The residual amount to each county and the cities in that county based on registered vehicles. In each county, from this amount, the county receives an allotment based on the share of assessed value of the county which is in the unincorporated area. The remainder is allocated to the cities within the county based on population. 1 The city of Rolling Hills has only private streets and is therefor not eligible to receive these allocations.

Page 3 of 12 22 January 2019 Section 2107. This section provides monthly allocations to cities of 1.315 cents per gallon of gasoline, 1.8 cents per gallon of diesel, and 2.59 cents per liquefied petroleum gas (LPG), as follows. a. Each city with snow removal costs in excess of $5,000 is allocated 50 percent of the cost exceeding $5,000. b. The remainder is allocated to cities based on population. Section 2107.5. These funds (about $2.6 million per year) are allocated to cities annually in July based on population as follows: Streets & Highway Code 2107.5 City Population Annual Allocation over 500,000 $ 20,000 100,000 to 500,000 $ 10,000 50,000 to 99.999 $ 7,500 25,000 to 49,999 $ 6,000 20,000 to 24,999 $ 5,000 15,000 to 19,999 $ 4,000 10,000 to 14,999 $ 3,000 5,000 to 9,999 $ 2,000 less than 5,000 $ 1,000 Section 2107.5 funds must be used for engineering costs and administrative expenses related to city streets. Cities with populations under 10,000 may also expend the moneys for street construction or acquisition of street rights-of-way. Section 2103 HUTA and the 2010 Gasoline Sales Tax Excise Tax Swap In March 2010 as a part of a special budget session called by Governor Schwarzenegger, the Legislature enacted a swap of state sales taxes on gasoline for a gasoline excise tax. Intended to be revenue neutral, the fuel tax swap provided the Legislature with greater flexibility in the use of funds, in particular relieving the general fund from the cost of state transportation debt service payments. The fuel tax swap: 1. Repealed the state sales tax on gasoline (local rates including the Bradley Burns are NOT affected); 2. Increased the excise tax on gasoline by 17.322 cents and added an annual adjustment mechanism intended to ensure the new excise tax provides, over time, the same amount of revenues expected from the sales tax on gas (no more, no less); 3. Increased the sales tax on diesel by 1.75 percent and allocates 75 percent to local transit agencies and 25 percent to state transit programs. The excise tax on diesel is reduced from 18 cents to 13.6 cents. Sales tax revenues from diesel must go to transit funding. 4. Provided for a specific allocation of the funds among state and local transportation needs. Revenues from the new Section 2103 excise tax rate are now allocated as follows: 1. State transportation debt service; 2. Remainder allocated: a. 44 percent to the State Transportation Improvement Program (STIP); b. 12 percent State Highway Operation and Protection Program (SHOPP); c. 44 percent evenly split between cities and counties using current HUTA formulas. Section 2103 funds are allocated to cities on a per capita basis and to counties 75 percent based on the proportion of registered vehicles and 25 percent based on the proportion of maintained county road miles.

Page 4 of 12 22 January 2019 The law includes expressed legislative intent to fully replace the local streets and road funds cities and counties would have received under Proposition 42 state sales tax on gasoline with allocations from the new higher motor vehicle excise tax (HUTA) rate. However, the swap created certain revenue effects related to the timing and receipt of revenues. In particular, the law provides that the new excise tax rate be adjusted annually by the BOE to garner an amount of revenues equal to what Prop42 would have provided in the prior year. Thus, the annual Sec 2103 funds are always looking backward. If the Section 2103 amounts generate less than Prop42 would have, the difference will not be made up until the following year. In the years following the swap, there were a number of snafus and changes in interpretation of the Section 2103 allocation. In FY2011-12 SCO allocated more money to cities and counties and did not fully backfill state transportation programs for weight fees that were used for debt service and loans that those funds would have otherwise received. This was contrary to the Legislature s intention, but the statute was not clear. The statute was clarified in the 2013 budget to clarify the original intent of the weight fee swap to fully backfill state transportation funds. [Streets & Highways Code 2103 (a)(1)(d)]. In February of 2018, the Board of Equalization failed to take action on the staff recommendation to increase the variable gasoline tax rate by 4 cents per gallon. This assumed rate increase had been built into the statewide revenue estimates computed by the California Department of Finance in the January 2018 Governor s Proposed Budget and in the individual city and county revenue allocation estimates provided in January 2018. The Governor s May 2018 revision included a 253.3 million downward revision in expected Section 2103 variable gas tax rate funds. The Section 2103 Local Streets and Roads allocation to cities and counties have varied and declined dramatically and, due to BOE s failure to enact a rate increase in 2018 will fall to $236 million for FY2018-19. Streets & Highways Code Section 2103 Variable Gas Tax Allocations to Cities and Counties The Road Repair and Accountability Act of 2017 ( Beall) removes BOE s discretionary rate setting role over the Section 2103 variable rate and resets the variable rate at 17.3 cents per gallon on July 1, 2019, up from the current 11.7 cents. This adjustment will add roughly $350 million of LSR revenue, more doubling Section 2103 revenue allocations for FY2019-20 over the prior year.

Page 5 of 12 22 January 2019 Price-Based (Fuel Tax Swap) Rates Effective Date Variable Rate Total Rate / Gallon July 1, 2010 $0.173 $0.353 July 1, 2011 $0.177 $0.357 July 1, 2012 $0.180 $0.360 July 1, 2013 $0.215 $0.395 July 1, 2014 $0.180 $0.360 July 1, 2015 $0.120 $0.300 July 1, 2016 $0.098 $0.278 July 1, 2017 $0.117 $0.297 July 1, 2018 $0.117 $0.297 July 1, 2019 $0.173 $0.353

Page 6 of 12 22 January 2019 Changes to HUTA Allocated Rates, Including the Variable Rate by the Road Repair and Accountability Act of 2017 ( Beall) In addition to increasing various fuel and motor vehicle registration taxes, the Road Repair and Accountability Act of 2017 ( Beall) will reset the price-based gasoline excise tax to its 2010 year original 17.3 cent per gallon rate on July 1, 2019 and eliminate the complicated and problematic price-based rate adjustment procedure. With regard to diesel fuel taxes, eliminated upon its enactment the price-based adjustment mechanism applied to the diesel fuel tax rate. The diesel fuel tax rate will remain at its current 16 cents per gallon until July 1, 2020. On July 1, 2020, and every July 1 thereafter, the gasoline and diesel fuel excise tax rates including the 18 cent per gallon base rate, the 17.3 percent per gallon rate, the diesel fuel excise tax rate and vehicle registration taxes will be increased by the change in the California Consumer Price Index. Use of Funds: HUTA The use of local Motor Vehicle Fuel Tax funds is restricted by Article XIX of the California State Constitution and by Streets and Highways Code Section 2101. All Motor Vehicle Fuel Tax funds allocated from the Highway Users Tax Account must be expended for the following: (a) The research, planning, construction, improvement, maintenance, and operation of public streets and highways (and their related public facilities for nonmotorized traffic), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. (b) The research and planning for exclusive public mass transit guideways (and their related fixed facilities), the payment for property taken or damaged for such purposes, and the administrative costs necessarily incurred in the foregoing purposes. (c) The construction and improvement of exclusive public mass transit guideways (and their related fixed facilities), including the mitigation of their environmental effects, the payment for property taken or damaged for such purposes, the administrative costs necessarily incurred in the foregoing purposes, and the maintenance of the structures and the immediate right-of-way for the public mass transit guideways. (d) The payment of principal and interest on voter-approved bonds issued for the purposes specified above. Three Year State General Fund TCRF Loan Repayment Funds stipulates the repayment of $706 million by the state General Fund to transportation funds over three fiscal years: 2017-18, 2018-19, and 2019-20. Under, $75 million are to be allocated to local streets and roads from repayments of Transportation Congestion Relief Funds (TCRF) in each of these three years. These funds are allocated half to cities and half to counties with the city funds allocated among cities on a per capita basis, the county funds allocated among counties based on numbers of registered vehicles and county road mileage. These revenues may be deposited in local HUTA funds. 2 2 Note that the loan repayment is between the state general fund and state transportation funds. From an accounting standpoint this is NOT a debt repayment to local agencies, it is simply revenue.

Page 7 of 12 22 January 2019 However, these TCRF funds carry slightly different use requirements than HUTA funds. TCRF funds may be expended only for street and highway maintenance, rehabilitation, reconstruction or storm damage repair. For these purposes, Maintenance means patching and/or overlay and sealing. Reconstruction includes any overlay, sealing or widening of the roadway, if the widening is necessary to bring the roadway width to the state minimum standards, but does not include widening for the purpose of traffic capacity. Storm damage repair is repair or reconstruction of local streets and highways and related drainage improvements that have been damaged due to winter storms and flooding, and construction of drainage improvements to mitigate future roadway flooding and damage problems, in those jurisdictions that have been declared disaster areas by the President of the United States. Road Maintenance and Rehabilitation Account (RMRA) Revenue Allocations Streets & Highways Code Sec 2031 RMRA The Road Repair and Accountability Act of 2017 ( Beall) is a significant new investment in California s transportation systems of about $5.2 billion per year. The Act increases per gallon fuel excise taxes, diesel fuel sales taxes and vehicle registration taxes, stabilizes the problematic price-based fuel tax rates and provides for inflationary adjustments to rates in future years. The Act will more than double local streets and road funds allocated through the Highway Users Tax Account, allocating funds from new taxes through a new Road Maintenance and Rehabilitation Account (RMRA). The RMRA receives funds 3 from the following new taxes imposed under the Road Repair and Accountability Act of 2017: A 12 cent per gallon increase to the gasoline excise tax effective November 1, 2017. A 20 cent per gallon increase to the diesel fuel excise tax effective November 1, 2017, half of which will be allocated to Trade Corridors Enhancement Account (TCEA) with the remaining half to the RMRA. 3 In addition, funds from a 4 percent increase in the diesel sales tax to 5.75 percent from the prior 1.75 percent effective November 1, 2017 are allocated to the Public Transportation Account.

Page 8 of 12 22 January 2019 A new vehicle registration tax called the transportation improvement fee, effective January 1, 2018, based on the market value of the vehicle. An additional new $100 vehicle registration tax on zero emission vehicles model year 2020 and later effective July 1, 2020. Annual rate increases to these taxes beginning July 1, 2020 (July 1, 2021 for the ZEV fee), and every July 1 thereafter for the change in the California Consumer Price Index. The first adjustment to be made on July 1, 2020 will cover CPI change for two years: November 1, 2017 through November 12, 2019. Transportation Improvement Fee (Vehicle Registration Tax) (2017) Rev&Tax 11050 Vehicle Value Fee Under $5,000 $25 $5,000-$24,999 $50 $25,000-$34,999 $100 $35,000-$59,999 $150 $60,000 and over $175 The Road Repair and Accountability Act directs the State Controller to allocate, on a monthly basis, fifty percent of the revenues in the RMRA to the State Highway Operation and Protection Program (SHOP) in the State Highway Account and half to cities and counties. But there are a series of specific program allocations, subject to appropriation in the annual state budget, to be taken out first: 1. Administrative costs. 2. $200 million for the State-Local-Partnership Program for existing and aspiring self-help jurisdictions.

Page 9 of 12 22 January 2019 3. $100 million annually for the Active Transportation Program for the purpose of encouraging increased use of active modes of transportation, such as biking and walking. 4. $400 million for state bridge and culvert maintenance and rehabilitation. 5. $25 million for the state s Freeway Service Patrol program. 6. $5 million for five years through FY 2021-22 for pre-apprenticeship training programs of the California Workforce Development Board. 7. $25 million for local planning grants to encourage local and regional planning. 8. $7 million for transportation research and transportation-related workforce education, training, and development including $5 million to the University of California and $2 million to the California State University. Use of Funds: RMRA [Streets and Highways Code Section 2030] The use of RMRA local streets and roads funds is similar but, not identical, to HUTA use rules. Pursuant to Streets and Highways Code Section 2030, RMRA local streets and roads allocations must be used for projects that include, but are not limited to, the following Road maintenance and rehabilitation Safety projects

Page 10 of 12 22 January 2019 Railroad grade separations Traffic control devices Complete street components, including active transportation purposes, pedestrian and bicycle safety projects, transit facilities, and drainage and storm-water capture projects in conjunction with any other allowable project. RMRA funds may also be used to satisfy a match requirement in order to obtain state or federal funds for eligible projects. also contains non-obligatory intent language regarding the use of funds. To the extent possible and cost effective, cities and counties are to use a use: advanced recycling techniques that reduce greenhouse gas emissions; automotive technologies, ZEV fueling, infrastructure-to-vehicle; communications autonomous vehicle systems; resiliency re climate change, fires, floods, sea level rise; and complete street elements, access for bicycles, pedestrians. If a city or county has an average Pavement Condition Index that meets or exceeds 80, the city or county may spend its RMRA funds on transportation priorities other than these. [Streets and Highways Code Sec 2037] Maintenance of Effort: RMRA [Streets and Highways Code Sec 2036] The Road Repair and Accountability Act contains a local agency maintenance of effort (MOE) requirement that applies to funds allocated through the RMRA. The Act states that the MOE requirement is to ensure that these new roads funds do not supplant existing levels of city and county general revenue spending on streets and roads. The MOE for the receipt of RMRA funds state that a city or county must maintain general fund spending for street, road, and highway purposes at no less than average of 2009 10, 2010 11, and 2011 12 years. In making this calculation an agency may exclude one-time funds. A city or county that fails to comply in a particular year may make it up with in additional expenditures in the following year. The Act provides that the State Controller may perform audits to ensure compliance with these MOE rules. If the State Controller determines that a city or county has not met it s MOE, the agency will be required to reimburse the state for the funds it received during that fiscal year. However, a city or county that fails to comply in a particular fiscal year may expend during that fiscal year and the following fiscal year a total amount that is sufficient to comply. Any funds withheld or returned as a result of a failure to comply will be reapportioned to the other counties and cities whose expenditures are in compliance. For further guidance, see the State Controller s Guidelines Relating to Gas Tax Expenditures for Cities and Counties. Spending Plans and Reports: RMRA [Streets and Highways Code Sec 2034] The Road Repair and Accountability Act stipulates that, prior to receiving RMRA funds in a fiscal year, a city or county must submit to the California Transportation Commission (CTC) a project list pursuant to an adopted budget. The list must include for each project: description, location, schedule, useful life. [Streets and Highways Code Sec 2034(a)] The Road Repair and Accountability Act also requires that a city or county submit to the CTC an annual report of project completion in order to receive RMRA funds. The report must include descriptions of all projects for which

Page 11 of 12 22 January 2019 RMRA funds were expended including: description, location, funds expended, completion date, estimated useful life of the project. There are no additional use or reporting requirements on Highway Users Tax Account funds (Streets and Highways Code Sec 2103-2107) or on the three year transportation loan repayment funds. Budgeting and Accounting for RMRA Funds: The ~60 Day Delay The allocation of Road Maintenance and Rehabilitation Account (RMRA) revenues to cities and counties takes many weeks. It takes the State Controller s Office roughly 30 to 60 days from the time of revenue collection by the state, through the various statutory set asides to distribute the funds to cities and counties in monthly allocations. Consequently, the estimates shown in this report are for revenues collected for July through June are not received on a cash basis by local agencies until September through August. That is, the FY2018-19 figure for your agency is revenues collected in and for July 2018 through June 2019, but distributed in monthly allocations September 2018 through August 2019. Cities and counties thus have two choices in the budgeting and accounting of RMRA revenues: 1) apply a 60 day accrual policy to RMRA funds (recommended); or 2) adjust RMRA budgets downward (especially in FY2017-18) to reflect a distributed cash basis. Local Streets and Roads (HUTA and RMRA) Revenue Estimates for FY2018-19 and FY2019-20 City by city and county by county estimates were generated using a model reflecting the local allocation formulas, latest population figures used by the State Controller for allocations and state Department of Finance (DOF) estimates of statewide HUTA and RMRA tax revenues provided in the Governor s 2017-18 budget proposal and in analyses of (Beall), The Road Repair and Accountability Act of 2017. HUTA The Streets and Highways Code Section 2104-2107 allocations are based on the base 18 cent per gallon rate that does not change. As a result, those allocations are more stable, although they are now declining with fuel efficiency and increasing use of alternative transportation fuels. Statewide fuel consumption (gallons) has been relatively flat in recent years. The estimates released this month by the State Department of Finance for FY2018-19 are about 1 percent down from prior (May 2018) estimates for the year. Nevertheless, they indicate that FY2018-19 allocations to cities and counties from the Section 2104-2107 base HUTA will increase about 3.8 percent over FY2017-18 actuals. FY2019-20 allocations of Section 2104-2107 base HUTA are projected to decline by about 0.5 percent from the current year. Revenue from the price-based rate allocated pursuant to Streets and Highways Code Section 2103 are currently affected by the complex fuel tax swap adjustment procedure which has caused wide swings. The significant downturns in revenue for many years through FY2018-19 have been largely due to falling gasoline prices and consumption as well as true ups under the fuel tax swap system. State Department of Finance estimates for Section 2103 revenues in FY2018-19 are about 6.7 percent down from May 2018 estimates for the year. Section 2103 HUTA allocations for FY2018-19 are projected to decrease about 8.2 percent from FY2017-18, about 35 percent above the low 2016-17 year allocations. As described earlier, the Section 2103 rate will be reset to 17.3 cents per gallon on July 1, 2019. DOF estimates Section 2103

Page 12 of 12 22 January 2019 revenues to cities and counties will increase 140 percent from $236 million in FY2018-19 to $567.2 million in FY2019-20. All together, DOF estimates for FY2018-19 Section 2103-2107 HUTA revenues are about 2 percent down from prior (May 2018) estimates due to lower than predicted fuel consumption. RMRA The new Road Repair and Accountability Act () taxes that provide funding to cities and counties through the Revenues to the Road Maintenance and Rehabilitation Account (RMRA) began on November 1, 2017 when the new per-gallon fuel excise taxes took effect. On January 1, 2018, the new vehicle registration tax, the Transportation Improvement Fee, took effect. Cities, counties and other recipients of these revenues are now seeing the first full year of these revenues in FY2018-19. The zero emission vehicle registration tax begins on July 1, 2020. DOF estimates of RMRA revenues for 2018-19 are 4.6 percent down from May 2018 estimates. While also due to lower than predicted fuel consumption, the effect on RMRA revenues to cities and counties differs from HUTA because there are certain fixed allocations of funds prior to the city and county allocations. RMRA funds for 2019-20 are estimated to grow by 4.4 percent over the current year. Millions 3,000 2,500 2,000 1,500 1,000 500 - mjgc California Local Streets and Roads Program - State Funds to Cities and Counties FY12-13 FY13-14 FY14-15 FY15-16 FY16-17 FY17-18 FY18-19 FY19-20 FY20-21 estimated projected >>>>>>>>>>>>> Road Maintenance & Rehabilitation Account loan repayment 2103 pricebased 2104 counties 2105 cities&counties 2106 2107 cities ATTACHMENTS: A) Local Streets and Roads - Projected Individual City Revenues FY2018-19 B) Local Streets and Roads - Projected Individual City Revenues FY2019-20 C) Local Streets and Roads - Projected Individual County Revenues FY2018-19* D) Local Streets and Roads - Projected Individual County Revenues FY2019-20* *coming soon.

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc ALAMEDA COUNTY ALAMEDA 279,747 441,371 271,853 579,679 7,500 1,580,149 88,934 1,250,532 2,919,615 ALBANY 67,586 106,633 69,319 140,048 4,000 387,586 21,486 302,124 711,196 BERKELEY 432,317 682,089 417,501 895,829 10,000 2,437,736 137,438 1,932,558 4,507,732 DUBLIN 224,331 353,939 218,952 464,850 7,500 1,269,573 71,317 1,002,813 2,343,704 EMERYVILLE 42,546 67,127 45,415 88,161 3,000 246,249 13,526 190,189 449,963 FREMONT 835,160 1,317,676 802,065 1,730,583 10,000 4,695,484 265,506 3,733,360 8,694,349 HAYWARD 574,760 906,830 553,481 1,190,994 10,000 3,236,064 182,722 2,569,312 5,988,098 LIVERMORE 324,257 511,598 314,344 671,912 7,500 1,829,611 103,085 1,449,506 3,382,202 NEWARK 168,377 265,657 165,537 348,904 6,000 954,476 53,529 752,685 1,760,689 OAKLAND 1,521,155 2,400,006 1,456,932 3,152,072 10,000 8,540,166 483,590 6,799,916 15,823,672 PIEDMONT 40,148 63,343 43,126 83,192 3,000 232,809 12,763 179,470 425,042 PLEASANTON 280,946 443,262 272,998 582,163 7,500 1,586,869 89,315 1,255,891 2,932,075 SAN LEANDRO 310,732 490,258 301,432 643,885 7,500 1,753,807 98,785 1,389,043 3,241,634 UNION CITY 258,917 408,507 251,969 536,517 7,500 1,463,410 82,312 1,157,419 2,703,141 ALPINE COUNTY AMADOR COUNTY AMADOR 660 1,041 5,526 1,367 1,000 9,594 210 2,949 12,753 IONE 28,584 45,098 36,238 59,230 2,000 171,149 9,087 127,776 308,012 JACKSON 16,598 26,187 23,055 34,393 1,000 101,232 5,277 74,195 180,703 PLYMOUTH 3,565 5,625 8,721 7,387 1,000 26,298 1,133 15,936 43,367 SUTTER CREEK 8,872 13,997 14,557 18,383 1,000 56,810 2,820 39,658 99,289 BUTTE COUNTY BIGGS 6,786 10,706 12,062 14,061 1,000 44,616 2,157 30,334 77,107 CHICO 327,581 516,842 355,355 678,799 7,500 1,886,078 104,141 1,464,364 3,454,583 GRIDLEY 24,607 38,824 31,133 50,990 2,000 147,554 7,823 110,000 265,377 OROVILLE 64,361 101,546 73,675 133,367 4,000 376,949 20,461 287,710 685,120 PARADISE 94,257 148,715 105,668 227,732 6,000 582,372 29,965 421,353 1,033,690 CALAVERAS COUNTY ANGELS CAMP 14,618 23,064 28,249 30,291 1,000 97,222 4,647 65,347 167,216 COLUSA COUNTY COLUSA 22,138 34,929 16,615 45,874 2,000 121,557 7,038 98,964 227,559 WILLIAMS 19,386 30,586 15,146 40,170 2,000 107,288 6,163 86,659 200,110 Page 1 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc CONTRA COSTA COUNTY ANTIOCH 401,055 632,766 411,290 831,049 10,000 2,286,160 127,499 1,792,810 4,206,470 BRENTWOOD 223,626 352,826 231,456 463,387 7,500 1,278,794 71,093 999,658 2,349,545 CLAYTON 40,549 63,976 45,898 84,023 3,000 237,445 12,891 181,262 431,598 CONCORD 458,159 722,861 469,167 949,377 10,000 2,609,564 145,653 2,048,076 4,803,293 DANVILLE 157,484 248,470 164,418 326,331 6,000 902,702 50,066 703,988 1,656,755 EL CERRITO 88,465 139,576 94,464 183,313 5,000 510,817 28,124 395,458 934,399 HERCULES 93,353 147,288 99,418 193,442 6,000 539,500 29,678 417,309 986,487 LAFAYETTE 91,005 143,583 97,038 188,576 6,000 526,201 28,931 406,812 961,944 MARTINEZ 135,139 213,217 141,771 280,030 6,000 776,157 42,962 604,105 1,423,224 MORAGA 60,271 95,093 65,888 124,892 4,000 350,144 19,161 269,427 638,731 OAKLEY 148,069 233,617 154,876 306,823 6,000 849,384 47,073 661,903 1,558,360 ORINDA 68,104 107,451 73,826 141,121 4,000 394,502 21,651 304,439 720,592 PINOLE 68,235 107,658 73,959 141,393 4,000 395,245 21,693 305,026 721,963 PITTSBURG 257,697 406,582 265,989 533,988 7,500 1,471,756 81,924 1,151,965 2,705,644 PLEASANT HILL 124,395 196,264 130,880 257,766 6,000 715,305 39,546 556,074 1,310,925 RICHMOND 393,627 621,046 403,761 815,657 10,000 2,244,092 125,138 1,759,605 4,128,836 SAN PABLO 112,068 176,816 118,387 232,223 6,000 645,494 35,628 500,971 1,182,092 SAN RAMON 293,155 462,526 301,927 607,463 7,500 1,672,572 93,197 1,310,471 3,076,240 WALNUT CREEK 250,673 395,500 258,870 519,434 7,500 1,431,978 79,691 1,120,568 2,632,237 DEL NORTE COUNTY CRESCENT CITY 27,112 42,775 24,345 56,179 2,000 152,411 8,619 121,195 282,225 EL DORADO COUNTY PLACERVILLE 37,750 59,560 61,061 78,223 3,000 239,594 12,001 168,750 420,346 SOUTH LAKE TAHOE 77,656 122,522 120,536 1,206,104 5,000 1,531,819 24,688 347,142 1,903,649 FRESNO COUNTY CLOVIS 403,971 637,366 317,258 837,091 10,000 2,205,687 128,426 1,805,844 4,139,958 COALINGA 64,159 101,227 54,425 132,948 4,000 356,759 20,397 286,806 663,961 FIREBAUGH 28,775 45,400 27,057 59,627 2,000 162,859 9,148 128,632 300,639 FOWLER 22,138 34,929 21,923 45,874 2,000 126,865 7,038 98,964 232,866 FRESNO 1,909,590 3,012,859 1,481,805 3,956,968 20,000 10,381,222 607,077 8,536,307 19,524,606 HURON 25,902 40,867 24,834 53,673 2,000 147,276 8,234 115,788 271,299 KERMAN 53,503 84,415 46,183 110,867 4,000 298,968 17,009 239,171 555,148 KINGSBURG 43,957 69,354 38,800 91,087 3,000 246,198 13,975 196,500 456,673 MENDOTA 42,748 67,446 37,864 88,580 3,000 239,638 13,590 191,093 444,321 ORANGE COVE 33,589 52,995 30,780 69,601 2,000 188,965 10,678 150,150 349,793 PARLIER 54,958 86,709 47,308 113,881 4,000 306,855 17,472 245,673 569,999 REEDLEY 93,612 147,696 77,206 193,978 6,000 518,492 29,760 418,467 966,719 SANGER 94,527 149,140 77,914 195,875 6,000 523,456 30,051 422,558 976,064 SAN JOAQUIN 14,611 23,053 16,101 30,277 1,000 85,042 4,645 65,315 155,002 SELMA 87,766 138,473 72,684 181,865 5,000 485,788 27,902 392,334 906,024 GLENN COUNTY ORLAND 28,137 44,393 25,780 58,304 2,000 158,613 8,945 125,778 293,336 WILLOWS 21,872 34,509 21,109 45,323 2,000 124,813 6,953 97,774 229,541 Page 2 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc HUMBOLDT COUNTY ARCATA 65,262 102,968 75,976 135,234 4,000 383,439 20,748 291,737 695,924 BLUE LAKE 4,540 7,164 9,752 9,409 1,000 31,865 1,443 20,297 53,605 EUREKA 96,453 152,179 109,993 199,866 6,000 564,492 30,663 431,168 1,026,323 FERNDALE 4,863 7,673 10,104 10,077 1,000 33,718 1,546 21,740 57,004 FORTUNA 42,716 67,395 51,387 88,514 3,000 253,012 13,580 190,950 457,542 RIO DELL 11,947 18,850 17,830 24,756 1,000 74,383 3,798 53,406 131,587 TRINIDAD 1,302 2,054 6,220 2,698 1,000 13,273 414 5,820 19,507 IMPERIAL COUNTY BRAWLEY 97,255 153,444 86,731 201,527 6,000 544,958 30,918 434,752 1,010,628 CALEXICO 146,143 230,578 127,916 302,831 6,000 813,468 46,460 653,293 1,513,222 CALIPATRIA 27,332 43,122 27,825 56,635 2,000 156,914 8,689 122,178 287,782 EL CENTRO 164,291 259,210 143,205 340,436 6,000 913,142 52,230 734,418 1,699,789 HOLTVILLE 23,061 36,384 24,227 47,785 2,000 133,457 7,331 103,086 243,875 IMPERIAL 68,717 108,419 62,690 142,393 4,000 386,219 21,846 307,182 715,247 WESTMORLAND 8,247 13,012 11,748 17,090 1,000 51,097 2,622 36,868 90,587 INYO COUNTY BISHOP 13,912 21,950 18,810 28,828 1,000 84,501 4,423 62,191 151,115 KERN COUNTY ARVIN 76,961 121,426 52,276 159,475 5,000 415,138 24,467 344,034 783,638 BAKERSFIELD 1,372,214 2,165,013 851,295 2,843,441 10,000 7,241,963 436,240 6,134,112 13,812,314 CALIFORNIA CITY 52,765 83,251 37,350 109,338 3,000 285,704 16,775 235,873 538,352 DELANO 188,983 298,169 121,380 391,603 7,500 1,007,635 60,080 844,798 1,912,513 MARICOPA 4,101 6,470 7,330 8,497 1,000 27,397 1,304 18,331 47,031 MCFARLAND 53,581 84,538 37,853 111,029 4,000 291,001 17,034 239,520 547,555 RIDGECREST 102,239 161,307 67,869 211,855 6,000 549,270 32,503 457,031 1,038,804 SHAFTER 68,359 107,854 46,969 141,651 4,000 368,833 21,732 305,581 696,145 TAFT 33,635 53,068 25,549 69,697 2,000 183,949 10,693 150,356 344,998 TEHACHAPI 51,130 80,671 36,341 105,949 3,000 277,091 16,255 228,563 521,909 WASCO 98,227 154,978 65,394 203,541 6,000 528,140 31,227 439,097 998,464 KINGS COUNTY AVENAL 55,000 86,776 40,723 113,969 4,000 300,468 17,485 245,863 563,816 CORCORAN 88,018 138,870 62,288 182,387 5,000 476,563 27,982 393,460 898,004 HANFORD 206,365 325,592 139,584 427,620 7,500 1,106,661 65,605 922,498 2,094,764 LEMOORE 91,845 144,909 64,788 190,318 6,000 497,860 29,199 410,570 937,628 LAKE COUNTY CLEARLAKE 56,462 89,082 54,663 116,997 4,000 321,204 17,950 252,396 591,550 LAKEPORT 18,212 28,733 20,883 37,737 2,000 107,565 5,790 81,410 194,765 LASSEN COUNTY SUSANVILLE 63,662 100,444 45,704 214,506 4,000 428,315 20,239 284,586 733,140 Page 3 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc LOS ANGELES COUNTY AGOURA HILLS 74,059 116,847 73,801 153,463 5,000 423,171 23,544 331,063 777,777 ALHAMBRA 307,422 485,036 291,224 637,027 7,500 1,728,209 97,733 1,374,248 3,200,190 ARCADIA 204,690 322,951 195,509 424,150 7,500 1,154,801 65,073 915,013 2,134,887 ARTESIA 59,565 93,979 60,297 123,429 4,000 341,270 18,936 266,271 626,478 AVALON 13,717 21,642 17,580 28,424 1,000 82,364 4,361 61,319 148,044 AZUSA 177,199 279,576 169,896 367,184 6,000 999,856 56,333 792,121 1,848,311 BALDWIN PARK 272,102 429,310 258,317 563,838 7,500 1,531,067 86,504 1,216,360 2,833,931 BELL 128,854 203,299 124,853 267,005 6,000 730,011 40,964 576,006 1,346,981 BELLFLOWER 275,557 434,761 261,536 570,998 7,500 1,550,352 87,602 1,231,805 2,869,759 BELL GARDENS 152,713 240,943 147,082 316,444 6,000 863,181 48,549 682,660 1,594,390 BEVERLY HILLS 122,394 193,108 118,834 253,620 6,000 693,956 38,910 547,130 1,279,997 BRADBURY 3,792 5,983 8,333 7,858 1,000 26,965 1,206 16,951 45,122 BURBANK 380,084 599,678 358,923 787,593 10,000 2,136,279 120,832 1,699,063 3,956,175 CALABASAS 86,184 135,977 85,097 178,587 5,000 490,845 27,399 385,262 903,505 CARSON 332,728 524,963 314,802 689,465 7,500 1,869,458 105,778 1,487,372 3,462,607 CERRITOS 177,568 280,158 170,240 367,949 7,500 1,003,415 56,451 793,770 1,853,636 CLAREMONT 129,283 203,977 125,253 267,895 6,000 732,407 41,100 577,925 1,351,432 COMMERCE 46,352 73,132 47,986 96,048 3,000 266,518 14,736 207,204 488,457 COMPTON 354,271 558,951 334,873 734,104 7,500 1,989,699 112,626 1,583,672 3,685,997 COVINA 173,836 274,271 166,763 360,216 6,000 981,086 55,264 777,089 1,813,439 CUDAHY 86,351 136,240 85,253 178,932 5,000 491,775 27,452 386,007 905,234 CULVER CITY 141,393 223,084 136,536 292,989 6,000 800,001 44,950 632,061 1,477,012 DIAMOND BAR 203,825 321,585 194,703 422,357 7,500 1,149,970 64,798 911,144 2,125,912 DOWNEY 404,904 638,838 382,048 839,025 10,000 2,274,815 128,723 1,810,015 4,213,553 DUARTE 78,086 123,200 77,552 161,805 5,000 445,643 24,824 349,060 819,527 EL MONTE 415,752 655,953 392,154 861,502 10,000 2,335,361 132,171 1,858,506 4,326,038 EL SEGUNDO 59,537 93,935 60,270 123,370 4,000 341,112 18,927 266,144 626,184 GARDENA 217,255 342,774 207,216 450,186 7,500 1,224,930 69,067 971,179 2,265,176 GLENDALE 729,087 1,150,319 684,088 1,510,782 10,000 4,084,276 231,784 3,259,187 7,575,247 GLENDORA 186,951 294,962 178,981 387,391 7,500 1,055,784 59,433 835,712 1,950,930 HAWAIIAN GARDENS 52,024 82,081 53,271 107,802 3,000 298,177 16,539 232,559 547,275 HAWTHORNE 314,896 496,828 298,188 652,514 7,500 1,769,927 100,109 1,407,659 3,277,694 HERMOSA BEACH 69,785 110,103 69,818 144,605 4,000 398,312 22,185 311,955 732,453 HIDDEN HILLS 6,711 10,589 11,053 13,907 1,000 43,260 2,134 30,001 75,395 HUNTINGTON PARK 210,965 332,851 201,356 437,153 7,500 1,189,826 67,068 943,064 2,199,958 INDUSTRY 1,600 2,524 6,291 3,315 1,000 14,729 509 7,152 22,390 INGLEWOOD 402,822 635,553 380,108 834,710 10,000 2,263,193 128,061 1,800,707 4,191,960 IRWINDALE 5,144 8,115 9,592 10,658 1,000 34,509 1,635 22,993 59,137 LA CANADA FLINTRIDGE 73,368 115,756 73,156 152,029 5,000 419,310 23,324 327,971 770,605 LA HABRA HEIGHTS 19,347 30,524 22,825 40,089 2,000 114,786 6,151 86,484 207,420 LAKEWOOD 287,962 454,333 273,093 596,702 7,500 1,619,590 91,546 1,287,257 2,998,393 LA MIRADA 175,908 277,539 168,693 364,509 6,000 992,649 55,923 786,349 1,834,921 LANCASTER 572,827 903,779 538,501 1,186,988 10,000 3,212,096 182,107 2,560,670 5,954,873 LA PUENTE 144,323 227,706 139,266 299,060 6,000 816,356 45,882 645,158 1,507,396 Page 4 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc LA VERNE 117,981 186,145 114,723 244,476 6,000 669,326 37,507 527,404 1,234,238 LAWNDALE 119,212 188,088 115,870 247,027 6,000 676,196 37,899 532,907 1,247,002 LOMITA 73,481 115,935 73,262 152,265 5,000 419,943 23,360 328,478 771,782 LONG BEACH 1,697,574 2,678,352 1,586,425 3,517,639 10,000 9,489,989 539,675 7,588,549 17,618,214 LOS ANGELES 14,381,959 22,691,169 13,404,426 29,801,669 20,000 80,299,223 4,572,165 64,290,679 149,162,067 LYNWOOD 255,455 403,045 242,807 529,343 7,500 1,438,149 81,212 1,141,943 2,661,304 MALIBU 45,962 72,516 47,622 95,240 3,000 264,340 14,612 205,459 484,411 MANHATTAN BEACH 127,669 201,430 123,749 264,550 6,000 723,398 40,587 570,710 1,334,695 MAYWOOD 99,479 156,953 97,484 206,136 6,000 566,053 31,625 444,694 1,042,372 MONROVIA 137,587 217,078 132,989 285,102 6,000 778,757 43,740 615,046 1,437,543 MONTEBELLO 228,184 360,017 217,398 472,832 7,500 1,285,932 72,542 1,020,034 2,378,508 MONTEREY PARK 220,781 348,337 210,501 457,492 7,500 1,244,611 70,188 986,941 2,301,740 NORWALK 381,492 601,900 360,235 790,512 10,000 2,144,139 121,280 1,705,358 3,970,778 PALMDALE 563,675 889,340 529,975 1,168,023 10,000 3,161,013 179,198 2,519,759 5,859,970 PALOS VERDES ESTATES 47,955 75,661 49,480 99,371 3,000 275,467 15,245 214,371 505,084 PARAMOUNT 198,646 313,414 189,878 411,625 7,500 1,121,063 63,151 887,993 2,072,207 PASADENA 512,180 808,093 481,996 1,061,317 10,000 2,873,586 162,827 2,289,563 5,325,976 PICO RIVERA 227,946 359,642 217,177 472,340 7,500 1,284,605 72,466 1,018,972 2,376,043 POMONA 552,260 871,330 519,339 1,144,370 10,000 3,097,299 175,569 2,468,731 5,741,599 RANCHO PALOS VERDES 151,549 239,107 145,998 314,033 6,000 856,687 48,179 677,459 1,582,325 REDONDO BEACH 243,614 384,363 231,775 504,807 7,500 1,372,059 77,447 1,089,012 2,538,518 ROLLING HILLS (2) ROLLING HILLS ESTATES 28,772 45,395 31,607 59,620 2,000 167,392 9,147 128,616 305,155 ROSEMEAD 196,046 309,312 187,455 406,237 7,500 1,106,550 62,325 876,370 2,045,244 SAN DIMAS 122,405 193,125 118,844 253,642 6,000 694,016 38,914 547,178 1,280,107 SAN FERNANDO 87,269 137,689 86,109 180,836 5,000 496,903 27,744 390,114 914,761 SAN GABRIEL 145,153 229,016 140,039 300,780 6,000 820,989 46,146 648,869 1,516,003 SAN MARINO 47,079 74,279 48,663 97,555 3,000 270,577 14,967 210,454 495,998 SANTA CLARITA 768,295 1,212,179 720,618 1,592,027 10,000 4,303,118 244,248 3,434,455 7,981,821 SANTA FE SPRINGS 65,039 102,615 65,396 134,771 4,000 371,821 20,676 290,738 683,236 SANTA MONICA 327,822 517,223 310,231 679,299 7,500 1,842,075 104,218 1,465,442 3,411,735 SIERRA MADRE 38,970 61,485 41,108 80,752 3,000 225,315 12,389 174,205 411,910 SIGNAL HILL 41,677 65,755 43,630 86,360 3,000 240,422 13,249 186,304 439,976 SOUTH EL MONTE 74,074 116,870 73,814 153,492 5,000 423,250 23,549 331,126 777,925 SOUTH GATE 348,102 549,219 329,126 721,322 7,500 1,955,268 110,665 1,556,096 3,622,030 SOUTH PASADENA 92,395 145,777 90,884 191,457 6,000 526,513 29,373 413,028 968,914 TEMPLE CITY 129,159 203,781 125,137 267,637 6,000 731,714 41,061 577,370 1,350,144 TORRANCE 529,409 835,276 498,049 1,097,018 10,000 2,969,752 168,304 2,366,580 5,504,636 VERNON 741 1,170 5,491 1,536 1,000 9,938 236 3,314 13,488 WALNUT 108,039 170,458 105,459 223,873 6,000 613,828 34,346 482,957 1,131,132 WEST COVINA 383,972 605,812 362,545 795,650 10,000 2,157,979 122,068 1,716,443 3,996,490 WEST HOLLYWOOD 130,266 205,527 126,168 269,931 6,000 737,891 41,413 582,317 1,361,621 WESTLAKE VILLAGE 29,648 46,777 32,423 61,435 2,000 172,283 9,425 132,533 314,241 WHITTIER 309,919 488,976 293,551 642,202 7,500 1,742,148 98,526 1,385,411 3,226,086 Page 5 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc MADERA COUNTY CHOWCHILLA 66,812 105,413 40,275 138,446 4,000 354,947 21,240 298,667 674,854 MADERA 234,916 370,640 129,534 486,784 7,500 1,229,374 74,682 1,050,131 2,354,187 MARIN COUNTY BELVEDERE 7,573 11,949 12,886 15,693 1,000 49,101 2,408 33,855 85,364 CORTE MADERA 35,611 56,185 42,821 73,791 3,000 211,408 11,321 159,189 381,918 FAIRFAX 26,725 42,165 33,334 55,378 2,000 159,603 8,496 119,467 287,565 LARKSPUR 43,812 69,125 51,578 90,785 3,000 258,300 13,928 195,850 468,078 MILL VALLEY 53,077 83,743 61,470 109,985 3,000 311,276 16,874 237,269 565,418 NOVATO 193,506 305,304 211,404 400,974 7,500 1,118,689 61,517 865,016 2,045,222 ROSS 8,985 14,176 14,393 18,619 1,000 57,174 2,856 40,166 100,196 SAN ANSELMO 46,114 72,757 54,036 95,556 3,000 271,463 14,660 206,141 492,264 SAN RAFAEL 215,144 339,444 234,507 445,812 7,500 1,242,407 68,396 961,744 2,272,547 SAUSALITO 25,632 40,442 32,167 53,114 2,000 153,356 8,149 114,583 276,087 TIBURON 34,224 53,997 41,340 70,917 2,000 202,478 10,880 152,988 366,347 MARIPOSA COUNTY MENDOCINO COUNTY FORT BRAGG 26,647 42,042 32,743 55,217 2,000 158,649 8,471 119,118 286,238 POINT ARENA 1,593 2,513 6,470 3,300 1,000 14,876 506 7,120 22,502 UKIAH 57,558 90,812 65,157 119,268 4,000 336,795 18,298 257,296 612,389 WILLITS 18,190 28,700 23,875 37,693 2,000 110,458 5,783 81,315 197,556 MERCED COUNTY ATWATER 110,798 174,812 79,278 229,591 6,000 600,479 35,224 495,294 1,130,997 DOS PALOS 20,145 31,784 18,341 41,743 2,000 114,013 6,404 90,052 210,469 GUSTINE 20,837 32,875 18,806 43,177 2,000 117,694 6,624 93,144 217,462 LIVINGSTON 50,825 80,189 38,964 105,317 3,000 278,296 16,158 227,199 521,653 LOS BANOS 145,387 229,385 102,528 301,266 6,000 784,567 46,220 649,916 1,480,702 MERCED 307,724 485,512 211,649 637,652 7,500 1,650,036 97,828 1,375,596 3,123,461 MODOC COUNTY ALTURAS 10,174 16,051 12,221 22,562 1,000 62,008 3,234 45,478 110,720 MONO COUNTY MAMMOTH LAKES 29,499 46,542 58,664 1,913,144 2,000 2,049,849 9,378 131,867 2,191,094 MONTEREY COUNTY CARMEL-BY-THE-SEA 13,302 20,988 13,886 27,564 1,000 76,740 4,229 59,464 140,432 DEL REY OAKS 6,002 9,470 8,899 12,437 1,000 37,808 1,908 26,830 66,546 GONZALES 30,460 48,059 25,605 63,118 2,000 169,242 9,684 136,164 315,090 GREENFIELD 63,875 100,779 48,428 132,360 4,000 349,442 20,307 285,537 655,286 KING CITY 52,783 83,279 40,852 109,375 3,000 289,288 16,780 235,952 542,021 MARINA 79,543 125,500 59,129 164,827 5,000 433,999 25,288 355,578 814,865 MONTEREY 100,469 158,515 73,422 208,187 6,000 546,592 31,940 449,118 1,027,650 PACIFIC GROVE 55,550 87,644 42,741 115,108 4,000 305,043 17,660 248,321 571,024 SALINAS 573,888 905,453 396,774 1,189,185 10,000 3,075,300 182,445 2,565,411 5,823,156 SAND CITY 1,398 2,205 5,755 2,896 1,000 13,253 444 6,248 19,945 SEASIDE 121,564 191,798 87,830 251,900 6,000 659,092 38,646 543,420 1,241,159 SOLEDAD 93,101 146,890 68,389 192,920 6,000 507,301 29,598 416,183 953,082 Page 6 of 14

ATTACHMENT A Local Streets and Roads - Projected FY2018-19 Revenues Estimated Highway Users Tax Acct (HUTA) (1) Streets & Highways Code TOTAL TCRF Loan Road Maintnc NAPA COUNTY AMERICAN CANYON 74,457 117,474 60,599 154,286 5,000 411,816 23,671 332,839 768,325 CALISTOGA 18,921 29,853 18,980 39,207 2,000 108,961 6,015 84,581 199,557 NAPA 285,209 449,990 218,541 590,998 7,500 1,552,239 90,671 1,274,952 2,917,861 SAINT HELENA 21,702 34,240 21,064 44,970 2,000 123,977 6,899 97,013 227,889 YOUNTVILLE 10,404 16,415 12,597 21,559 1,000 61,975 3,308 46,509 111,791 NEVADA COUNTY GRASS VALLEY 46,260 72,986 103,176 95,857 3,000 321,279 14,706 206,791 542,777 NEVADA CITY 11,443 18,055 29,136 23,713 1,000 83,347 3,638 51,155 138,139 TRUCKEE 59,172 93,358 130,635 1,732,536 4,000 2,019,700 18,811 264,511 2,303,023 ORANGE COUNTY ALISO VIEJO 184,279 290,747 193,728 381,856 7,500 1,058,111 58,584 823,772 1,940,467 ANAHEIM 1,266,665 1,998,484 1,303,420 2,624,728 10,000 7,203,298 402,685 5,662,286 13,268,269 BREA 159,236 251,235 168,053 329,962 6,000 914,486 50,623 711,821 1,676,930 BUENA PARK 297,951 470,093 310,268 617,401 7,500 1,703,213 94,722 1,331,910 3,129,844 COSTA MESA 408,983 645,275 424,101 847,478 10,000 2,335,837 130,020 1,828,250 4,294,107 CYPRESS 177,284 279,711 186,557 367,361 6,000 1,016,913 56,360 792,502 1,865,775 DANA POINT 120,858 190,684 128,707 250,437 6,000 696,687 38,422 540,264 1,275,373 FOUNTAIN VALLEY 201,909 318,563 211,803 418,388 7,500 1,158,163 64,189 902,581 2,124,933 FULLERTON 511,563 807,119 529,268 1,060,038 10,000 2,917,988 162,631 2,286,803 5,367,422 GARDEN GROVE 627,494 990,030 648,124 1,300,265 10,000 3,575,913 199,486 2,805,042 6,580,442 HUNTINGTON BEACH 718,843 1,134,155 741,777 1,489,554 10,000 4,094,330 228,527 3,213,392 7,536,249 IRVINE 979,665 1,545,668 1,009,179 2,030,018 10,000 5,574,530 311,445 4,379,327 10,265,302 LAGUNA BEACH 82,683 130,453 89,569 171,332 5,000 479,036 26,286 369,611 874,933 LAGUNA HILLS 112,866 178,075 120,514 233,877 6,000 651,332 35,881 504,538 1,191,752 LAGUNA NIGUEL 231,908 365,894 242,559 480,550 7,500 1,328,412 73,726 1,036,684 2,438,822 LAGUNA WOODS 58,874 92,888 65,159 121,995 4,000 342,916 18,717 263,179 624,811 LA HABRA 222,944 351,751 233,369 461,976 7,500 1,277,540 70,876 996,613 2,345,030 LAKE FOREST 300,966 474,850 313,359 623,649 7,500 1,720,324 95,680 1,345,388 3,161,393 LA PALMA 56,571 89,256 62,799 117,225 4,000 329,851 17,985 252,888 600,723 LOS ALAMITOS 42,081 66,393 47,943 87,198 3,000 246,615 13,378 188,112 448,105 MISSION VIEJO 340,490 537,208 353,879 705,548 7,500 1,944,625 108,245 1,522,067 3,574,937 NEWPORT BEACH 309,256 487,930 321,858 640,827 7,500 1,767,371 98,316 1,382,446 3,248,132 ORANGE 503,539 794,460 521,042 1,043,411 10,000 2,872,452 160,080 2,250,935 5,283,466 PLACENTIA 187,135 295,253 196,656 387,773 7,500 1,074,317 59,492 836,537 1,970,346 RANCHO SANTA MARGARIT 174,982 276,078 184,197 362,590 6,000 1,003,848 55,629 782,211 1,841,687 SAN CLEMENTE 232,497 366,823 243,163 481,771 7,500 1,331,753 73,913 1,039,316 2,444,983 SAN JUAN CAPISTRANO 130,393 205,728 138,483 270,195 6,000 750,800 41,453 582,888 1,375,141 SANTA ANA 1,199,846 1,893,059 1,234,915 2,486,268 10,000 6,824,088 381,443 5,363,588 12,569,118 SEAL BEACH 92,172 145,424 99,297 190,994 6,000 533,887 29,302 412,029 975,218 STANTON 140,010 220,901 148,342 290,122 6,000 805,375 44,510 625,876 1,475,762 TUSTIN 292,095 460,853 304,263 605,266 7,500 1,669,976 92,860 1,305,730 3,068,566 VILLA PARK 21,110 33,306 26,442 43,743 2,000 126,600 6,711 94,365 227,676 WESTMINSTER 335,130 528,752 348,384 694,441 7,500 1,914,207 106,541 1,498,107 3,518,855 YORBA LINDA 245,189 386,848 256,175 508,071 7,500 1,403,783 77,948 1,096,053 2,577,783 Page 7 of 14