Appendix
Revenue, Expenditures, and Year-End Fund Balances of State and County Funds That Receive Penalty and Fee Revenue
The Audit Committee requested that the State Auditor identify the total revenue, expenditures, and fiscal year‑end fund balances for each of the state funds that received revenue from penalties and fees for traffic violations in fiscal years 2014–15 through 2016–17. We present this information in Table A.1. Additionally, the Audit Committee requested that for a selection of four counties, we identify the total revenue, total and types of expenditures, and fiscal year‑end fund balances for each of the local funds that received revenue from traffic violation penalties and fees in fiscal years 2014–15 through 2016–17. As described in the Introduction, we selected the counties of Los Angeles, Merced, Sacramento, and San Mateo for our analysis. We present the counties’ information in Table A.2.
Table A.1
Revenue, Expenditures, and Year-End Fund Balances for State Funds that Receive Penalty Revenue
| Fiscal Year | Fund | Revenue | Expenditures | Penalty Revenue | % Revenue Made Up by Penalties | Revenue Net of Expenditures | Year-End Fund Balance* |
|---|---|---|---|---|---|---|---|
| 2016–17 | State Penalty Fund | $94,788,274 | $94,788,274 | $92,475,546 | 97.6% | $0 | NA |
| 2015–16 | 106,113,799 | 106,113,799 | 103,337,830 | 97.4% | 0 | NA | |
| 2014–15 | 121,378,008 | 121,378,008 | 118,147,899 | 97.3% | 0 | NA | |
| Subtotals | $322,280,081 | $322,280,081 | $313,961,275 | $ 0 | |||
| 2016–17 | Fish and Game Preservation Fund | $98,447,952 | $115,705,568 | $400,279 | 0.4% | $(17,257,616) | $69,767,000 |
| 2015–16 | 97,125,170 | 105,776,803 | 423,636 | 0.4% | (8,651,633) | 75,771,000 | |
| 2014–15 | 92,658,414 | 103,585,716 | 464,779 | 0.5% | (10,927,302) | 78,640,000 | |
| Subtotals | $288,231,536 | $325,068,087 | $1,288,694 | $(36,836,551) | |||
| 2016–17 | Restitution Fund | $122,238,723 | $74,540,885 | $29,172,956 | 23.9% | $47,697,838 | $99,702,000 |
| 2015–16 | 72,205,307 | 127,484,537 | 33,089,881 | 45.8% | (55,279,230) | 49,110,000 | |
| 2014–15 | 106,239,777 | 85,093,672 | 38,394,040 | 36.1% | 21,146,105 | 105,556,000 | |
| Subtotals | $300,683,807 | $287,119,094 | $100,656,877 | $13,564,713 | |||
| 2016–17 |
Peace Officers’
Training Fund† |
$31,108,132 | $31,216,027 | $23,291,619 | 74.9% | $(107,895) | $4,991,000 |
| 2015–16 | 37,308,214 | 44,653,828 | 25,419,906 | 68.1% | (7,345,614) | 16,499,000 | |
| 2014–15 | 37,181,804 | 51,188,166 | 28,687,154 | 77.2% | (14,006,362) | 19,359,000 | |
| Subtotals | $105,598,150 | $127,058,021 | $77,398,679 | $(21,459,871) | |||
| 2016–17 | Driver Training Penalty Assessment Fund | $23,414,911 | $23,342,911 | $23,414,911 | 100.0% | $71,999 | $1,001,000 |
| 2015–16 | 26,544,429 | 27,212,032 | 26,511,157 | 99.9% | (667,602) | 457,000 | |
| 2014–15 | 30,732,009 | 30,422,096 | 30,732,009 | 100.0% | 309,913 | 1,175,000 | |
| Subtotals | $80,691,349 | $80,977,039 | $80,658,077 | $(285,690) | |||
| 2016–17 | Corrections Training Fund† | $17,347,886 | $24,256,465 | $7,490,038 | 43.2% | $(6,908,579) | $3,140,000 |
| 2015–16 | 18,078,591 | 12,239,960 | 8,274,400 | 45.8% | 5,838,630 | 7,873,000 | |
| 2014–15 | 19,223,091 | 21,513,895 | 9,422,896 | 49.0% | (2,290,805) | 4,030,000 | |
| Subtotals | $54,649,568 | $58,010,320 | $25,187,334 | $(3,360,754) | |||
| 2016–17 |
Local Public Prosecutors
and Public Defenders Training Fund |
$717,252 | $842,409 | $710,659 | 99.1% | $(125,157) | $1,218,000 |
| 2015–16 | 749,215 | 856,862 | 745,362 | 99.5% | (107,647) | 1,212,000 | |
| 2014–15 | 830,805 | 858,473 | 828,124 | 99.7% | (27,668) | 1,239,000 | |
| Subtotals | $2,297,272 | $2,557,744 | $2,284,145 | $(260,472) | |||
| 2016–17 |
Victim-Witness
Assistance Fund† |
$12,016,388 | $13,742,333 | $7,871,777 | 65.5% | $(1,725,945) | $4,829,000 |
| 2015–16 | 13,080,264 | 17,983,351 | 8,912,693 | 68.1% | (4,903,087) | 6,837,000 | |
| 2014–15 | 24,717,495 | 17,674,540 | 10,331,685 | 41.8% | 7,042,955 | 11,196,000 | |
| Subtotals | $49,814,147 | $49,400,224 | $27,116,155 | $413,923 | |||
| 2016–17 |
Traumatic Brain
Injury Fund† |
$1,105,093 | $896,734 | $601,327 | 54.4% | $208,359 | $405,000 |
| 2015–16 | 1,308,606 | 919,412 | 680,843 | 52.0% | 389,194 | 378,000 | |
| 2014–15 | 789,242 | 837,983 | 789,242 | 100.0% | (48,741) | 427,000 | |
| Subtotals | $3,202,941 | $2,654,129 | $2,071,412 | $548,812 | |||
| 2016–17 | DNA Identification Fund | $54,684,105 | $54,831,022 | $54,615,038 | 99.9% | $(146,917) | $6,158,000 |
| 2015–16 | 59,796,761 | 66,763,329 | 59,709,445 | 99.9% | (6,966,568) | 10,353,000 | |
| 2014–15 | 68,232,538 | 70,949,857 | 68,150,476 | 99.9% | (2,717,319) | 23,375,000 | |
| Subtotals | $182,713,404 | $192,544,208 | $182,474,959 | $(9,830,804) | |||
| 2016–17 | EMAT Act Fund | $6,975,872 | $8,116,230 | $6,934,162 | 99.4% | $(1,140,358) | $2,052,000 |
| 2015–16 | 7,690,958 | 11,672,088 | 7,661,377 | 99.6% | (3,981,130) | 3,402,000 | |
| 2014–15 | 8,595,056 | 16,860,911 | 8,543,270 | 99.4% | (8,265,855) | 261,000 | |
| Subtotals | $23,261,886 | $36,649,229 | $23,138,809 | $(13,387,343) | |||
| 2016–17 | State Court Facilities Construction Fund | $97,311,512 | $111,724,596 | $53,484,687 | 55.0% | $(14,413,084) | $411,008,000 |
| 2015–16 | 378,985,799 | 137,737,539 | 61,410,298 | 16.2% | 241,248,260 | 430,281,000 | |
| 2014–15 | 240,624,674 | 185,692,017 | 71,487,122 | 29.7% | 54,932,657 | 461,540,000 | |
| Subtotals | $716,921,985 | $435,154,152 | $186,382,107 | $281,767,833 | |||
| 2016–17 | Immediate and Critical Needs Account | $236,922,203 | $252,114,327 | $123,335,902 | 52.1% | $(15,192,124) | $269,008,000 |
| 2015–16 | 234,339,883 | 169,070,503 | 139,990,985 | 59.7% | 65,269,380 | 304,267,000 | |
| 2014–15 | 261,095,304 | 190,297,184 | 164,178,464 | 62.9% | 70,798,120 | 254,104,000 | |
| Subtotals | $732,357,390 | $611,482,014 | $427,505,351 | $120,875,376 | |||
| 2016–17 | Trial Court Trust Fund | $1,367,510,247 | $1,331,234,492 | $109,373,333 | 8.0% | $36,275,755 | $173,477,000 |
| 2015–16 | 1,352,227,100 | 1,309,250,640 | 123,460,765 | 9.1% | 42,976,460 | 78,338,000 | |
| 2014–15 | 1,465,995,838 | 1,464,160,459 | 143,296,117 | 9.8% | 1,835,379 | 75,512,000 | |
| Subtotals | $4,185,733,185 | $4,104,645,591 | $376,130,215 | $81,087,594 | |||
| 2016–17 | State General Fund | $122,605,426,496 | $126,858,946,528 | 37,260,126 | 0.03% | $(4,253,520,032) | $3,750,297,000 |
| 2015–16 | 120,413,915,840 | 123,585,483,191 | 41,652,214 | 0.03% | (3,171,567,351) | 3,833,807,000 | |
| 2014–15 | 116,388,676,316 | 115,847,671,224 | 46,745,059 | 0.04% | 541,005,092 | 4,790,986,000 | |
| Subtotals | $359,408,018,652 | $366,292,100,943 | $125,657,399 | $(6,884,082,291) | |||
| 2016–17 Total Penalty Revenue | 477,956,814‡ | ||||||
Source: California State Auditor’s analysis of data from the State Controller’s fiscal system.
Note: The data for penalty and fee revenue that the State collects are an aggregate of all criminal penalties and fees, including those added to traffic and nontraffic violations.
NA = All revenue initially collected in the State Penalty Fund was then transferred to other funds.
* Year-end fund balance includes transactions recognized in the fiscal year when they occurred, regardless of when cash was received or disbursed.
† Revenue deposited in the Driver Training Penalty Assessment Fund was transferred to the indicated funds pursuant to Control Section 24.10 (b) of the annual Budget Act.
‡ The fiscal year 2016–17 total penalty revenue amount does not include the State Penalty Fund to avoid double counting as it is a pass-through fund.
Green cell = Increased from year to year.
Yellow cell = Fluctuated from year to year.
Red cell = Decreased from year to year.
Note: The data for penalty and fee revenue that the State collects are an aggregate of all criminal penalties and fees, including those added to traffic and nontraffic violations.
NA = All revenue initially collected in the State Penalty Fund was then transferred to other funds.
* Year-end fund balance includes transactions recognized in the fiscal year when they occurred, regardless of when cash was received or disbursed.
† Revenue deposited in the Driver Training Penalty Assessment Fund was transferred to the indicated funds pursuant to Control Section 24.10 (b) of the annual Budget Act.
‡ The fiscal year 2016–17 total penalty revenue amount does not include the State Penalty Fund to avoid double counting as it is a pass-through fund.
Green cell = Increased from year to year.
Yellow cell = Fluctuated from year to year.
Red cell = Decreased from year to year.
Table A.2
Revenues, Expenditures, and Fund Balances for County Funds That Receive Penalty Revenue
| Fical Year |
Fund | Revenue | Expenditures | Revenue Net of Expenditures | Year-End Fund Balance |
|---|---|---|---|---|---|
| Sacramento County | |||||
| 2016–17 | Criminal Justice Facilities Construction Fund* | $1,464,290 | $1,440,000 | $24,290 | $240,154 |
| 2015–16 | 1,672,978 | 1,740,000 | (67,022) | 215,864 | |
| 2014–15 | 1,752,245 | 1,800,000 | (47,755) | 282,886 | |
| 2016–17 | Courthouse Construction Fund* | 1,245,004 | 1,260,000 | (14,996) | 202,415 |
| 2015–16 | 1,417,680 | 1,300,000 | 117,680 | 217,412 | |
| 2014–15 | 1,473,332 | 1,480,000 | (6,668) | 99,731 | |
| 2016–17 | DNA Identification Fund† | 365,998 | 365,998 | 0 | 0 |
| 2015–16 | 428,484 | 428,484 | 0 | 0 | |
| 2014–15 | 454,312 | 454,312 | 0 | 0 | |
| 2016–17 | Maddy EMS Fund | 1,350,909 | 1,350,909 | 0 | 0 |
| 2015–16 | 1,533,284 | 1,533,284 | 0 | 0 | |
| 2014–15 | 1,610,303 | 1,610,303 | 0 | 0 | |
| 2016–17 | Automated Fingerprint Identification Fund | 220,214 | 157,298 | 62,916 | 1,992,103 |
| 2015–16 | 263,906 | 157,357 | 106,549 | 1,929,187 | |
| 2014–15 | 326,143 | 114,790 | 211,353 | 1,822,638 | |
| Merced County | |||||
| 2016–17 | Automated Fingerprint Identification Fund | $75,092 | $336,414 | $(261,322) | $69,906 |
| 2015–16 | 75,002 | 0 | 75,002 | 331,228 | |
| 2014–15 | 73,216 | 61,118 | 12,099 | 256,226 | |
| 2016–17 | Courthouse Construction Fund | 342,611 | 340,452 | 2,159 | 52,971 |
| 2015–16 | 342,228 | 361,917 | (19,689) | 50,812 | |
| 2014–15 | 339,790 | 340,468 | (678) | 70,501 | |
| 2016–17 | DNA Identification Fund | 120,691 | 10,187 | 110,505 | 1,019,682 |
| 2015–16 | 115,316 | 18,927 | 96,390 | 909,177 | |
| 2014–15 | 107,377 | 851 | 106,526 | 812,788 | |
| 2016–17 | Maddy EMS Fund | 709,620 | 850,946 | (141,326) | 188,618 |
| 2015–16 | 730,193 | 743,060 | (12,867) | 329,944 | |
| 2014–15 | 715,682 | 643,797 | 71,885 | 342,811 | |
| 2016–17 | Criminal Justice Facilities Construction Fund | 345,307 | 0 | 345,307 | 437,737 |
| 2015–16 | 346,774 | 550,000 | (203,226) | 92,430 | |
| 2014–15 | 345,253 | 550,000 | (204,747) | 295,656 | |
| San Mateo County | |||||
| 2016–17 | Courthouse Construction Fund | $974,165 | $1,222,980 | $(248,815) | $172,725 |
| 2015–16 | 979,591 | 1,376,103 | (396,512) | 421,541 | |
| 2014–15 | 1,112,077 | 1,135,270 | (23,193) | 818,053 | |
| 2016–17 | Criminal Justice Facilities Construction Fund | 940,146 | 1,100,000 | (159,854) | 1,504,465 |
| 2015–16 | 993,971 | 1,100,000 | (106,029) | 1,664,319 | |
| 2014–15 | 1,118,987 | 1,100,000 | 18,987 | 1,770,348 | |
| 2016–17 | DNA Identification Fund | 227,172 | 249,909 | (22,737) | 1,414,456 |
| 2015–16 | 250,937 | 379,634 | (128,698) | 1,437,193 | |
| 2014–15 | 297,522 | 172,624 | 124,898 | 1,565,890 | |
| 2016–17 | Maddy EMS Fund* | 1,702,450 | 1,805,861 | (103,412) | 2,302,481 |
| 2015–16 | 2,077,111 | 2,483,392 | (406,281) | 2,405,892 | |
| 2014–15 | 2,342,824 | 2,545,308 | (202,484) | 2,812,173 | |
| 2016–17 | Automated Fingerprint Identification Fund* | 948,661 | 951,249 | (2,589) | 214,313 |
| 2015–16 | 932,121 | 982,909 | (50,788) | 216,902 | |
| 2014–15 | 965,930 | 1,266,709 | (300,779) | 267,690 | |
| Los Angeles County | |||||
| 2016–17 | Criminal Justice Facilities Construction Fund* | $13,965,792 | $15,064,004 | ($1,098,212) | $62,965,138 |
| 2015–16 | 15,238,925 | 6,961,071 | 8,277,854 | 64,063,350 | |
| 2014–15 | 18,862,207 | 9,635,946 | 9,226,261 | 55,785,496 | |
| 2016–17 | Courthouse Construction Fund* | 11,987,484 | 14,831,327 | (2,843,843) | 19,497,391 |
| 2015–16 | 13,256,053 | 20,803,070 | (7,547,017) | 22,341,235 | |
| 2014–15 | 15,231,031 | 25,278,014 | (10,046,983) | 29,888,252 | |
| 2016–17 | DNA Identification Fund* | 2,313,134 | 911,470 | 1,401,664 | 1,610,871 |
| 2015–16 | 2,751,495 | 4,876,603 | (2,125,109) | 209,208 | |
| 2014–15 | 3,347,414 | 3,254,078 | 93,336 | 2,334,316 | |
| 2016–17 | Maddy EMS Fund* | 16,245,138 | 16,409,480 | (164,342) | 1,245,518 |
| 2015–16 | 18,498,885 | 18,829,244 | (330,359) | 1,409,860 | |
| 2014–15 | 22,958,580 | 23,111,372 | (152,792) | 1,740,219 | |
| 2016–17 | Health Services-Physicians Services Fund* | 7,829,005 | 7,829,737 | (732) | 18,318 |
| 2015–16 | 8,907,712 | 8,888,693 | 19,020 | 19,050 | |
| 2014–15 | 11,025,496 | 11,038,642 | (13,146) | 30 | |
| 2016–17 | Health Services-Hospital Services Fund* | 4,518,586 | 9,489,552 | (4,970,966) | 5,301,575 |
| 2015–16 | 6,038,225 | 321,525 | 5,716,700 | 10,272,540 | |
| 2014–15 | 7,956,885 | 5,928,292 | 2,028,593 | 4,555,841 | |
| 2016–17 | Automated Fingerprint Identification Fund* | 10,656,298 | 8,516,082 | 2,140,216 | 79,470,913 |
| 2015–16 | 10,288,506 | 6,668,080 | 3,620,426 | 77,330,696 | |
| 2014–15 | 10,532,056 | 9,056,483 | 1,475,573 | 73,710,270 | |
Sources: California State Auditor’s analysis of data from county records.
Note: County funds may have other revenue in addition to penalties. The data for penalty and fee revenue that the counties collect are an aggregate of all criminal penalties and fees, including those added to traffic and nontraffic violations.
* Fund includes transactions recognized in the fiscal year when they occurred, regardless of when cash was received or disbursed.
† The Sacramento County DNA Identification Fund expenditures are split between the Sheriff’s Department and the District Attorney’s Office to reimburse a portion of their DNA-related expenditures.
Green cell= Increased from year to year.
Yellow cell= Fluctuated from year to year.
Red cell= Decreased from year to year.
Note: County funds may have other revenue in addition to penalties. The data for penalty and fee revenue that the counties collect are an aggregate of all criminal penalties and fees, including those added to traffic and nontraffic violations.
* Fund includes transactions recognized in the fiscal year when they occurred, regardless of when cash was received or disbursed.
† The Sacramento County DNA Identification Fund expenditures are split between the Sheriff’s Department and the District Attorney’s Office to reimburse a portion of their DNA-related expenditures.
Green cell= Increased from year to year.
Yellow cell= Fluctuated from year to year.
Red cell= Decreased from year to year.