Other Special Revenue Funds

Archives and Records Management Trust Fund Department: City Clerk 1012877000 Authorizing Resolution: 758 of 2018 Description: Created in 2018 for the immediate need of capturing $40,000 donated by the Bicentennial committee for archives purposes. Per the recommendation of the Controller’s office, re-used existing account and fund number, formerly the Clerk-Vending Machine trust fund. Revenues: All money charged in connection with Archives and Records Management activities, including but not limited to copying, scanning, digitization, and right-to-know request reimbursements. Also Grants or donations made to the City for the purposes of Archives or Records Management, including an initial $40,000 donation from the Bicentennial committee in 2018. Expenditures: The funds deposited in said trust fund shall be used by the Office of the City Clerk to cover any and all expenses associated with Archives, Retention of Records, or Records Management.

Bridge Asset Management Program Trust Fund

Department: Office of Management & Budget 0222800600 Authorizing Resolution: 414 of 2022 Description: Created in 2022 for setting the conditions for the deposit of funding into the account and for the expenditure of said funds. Revenues: ARPA Funds through 12/31/2024. City funds in future years as needed. Expenditures: The funds deposited in said trust fund shall be used for costs related to the implementation of said program

Code Trust Fund

Department: Permits, Licenses & Inspections 2700240900 Authorizing Resolution: 965 of 1981. Renamed "BOCA TF" by resolution 895 of 1996. Description: Used by PL&I to capture revenue paid to the City for copies of the building code. Revenues: Fees paid for purchases of the Building, Fire, Mechanical, and Pittsburgh Supplements to the Code Expenditures: Expenses to buy copies of the Code for City customers

Comcast Franchise Trust Fund

Department: Innovation & Performance 1030281500 Authorizing Resolution: 432 of 2010 Description: This trust fund was created in 2010 to house capital grants made by Comcast, and act as a pass through for funds going to the local public access tv station. Not to be confused with the franchise fee, that goes directly into the City’s operating budget. Revenues: Payment of grants from Comcast to the City for public, educational and governmental (“PEG”) access channel support. Expenditures: Any and all expenses associated with the purchase, acquisition, and maintenance of cable and network communications equipment, including but not limited to cameras, editing suites, switches, routers, training, travel, and related hardware, software, licensing fees, and professional services. This fund is also a pass-through for the funds that go to PCTV.

Confiscated Narcotics Proceeds Trust Fund Department: Police 2300241600 Authorizing Resolution: 1265 of 1985. Amended 1070 of 1987 and 978 of 1989. Codified in ordinance 232.01 in 2015.

Description: Civil asset forfeiture fund

Revenues: Cash and proceeds derived from the confiscation of narcotics and related items of forfeited property Expenditures: Any and all expenses associated with investigations of narcotics violations, including salaries, supplies, materials, and other miscellaneous expenses. Proposed 2015 amendment to include “any other law enforcement activities” by 2015 ordinance.

Confiscated Non-Narcotics Proceeds Trust Fund Department: Police 2300241900 Authorizing Resolution: 1017 of 1991 Description: Civil asset forfeiture fund Revenues: Cash and proceeds derived from the confiscation of non-narcotics and related items of forfeited property Expenditures: Any and all expenses associated with investigations of non-narcotics violations, including salaries, supplies, materials, and other miscellaneous expenses

Crossing Guards Special Events Trust Fund Department: Public Safety 2100240840 Authorizing Resolution: 106 of 2020 Description: This trust fund will provide a more efficient and transparent means for depositing funds collected for crossing guards working special events and for paying premium pay to crossing guards working events and for related administrative costs. The Police and EMS bureaus have similar trust funds for secondary employment that work well. Revenues: Any and all monies collected from crossing guards special events cost recovery shall be deposited Expenditures: Reimbursements to crossing guards for Special Events, including pay and related taxes paid by the employer, shall be paid directly from this trust fund. Expenses related to the administration of Crossing Guard Special Events programming may be paid directly from this trust fund or reimbursed to a different City funding source.

Demolition Trust Fund

Department: Permits, Licenses & Inspections 2700872800 Authorizing Resolution: 1037 of 1982. Further amended by 836 of 2017 Description: Fund is used to capture liens that were placed against properties when the City had to demolish unsafe structures. Revenues: Monies received from the demolition of properties condemned under the provisions of the Act of May 13, 1915, P.L. 297 Expenditures: Expenses incurred by contractors for the demolition of condemned property

Emergency Management and Homeland Security Trust Fund Department: Public Safety 2130246300 Authorizing Resolution: 81 of 1992 as amended by 893 of 2003 and 339 of 2016 Description: Created in 1992 as the “Pennsylvania Emergency Management Agency (PEMA) Trust Fund,” it was renamed the “Emergency Management And Homeland Security Trust Fund" to include Homeland Security funding and expenses. Revenues: State reimbursements for costs incurred by City during emergency situations Expenditures: Any and all expenses incurred during a state of emergency, as well as partial reimbursements for the Public Safety Director, the Emergency Management Coordinator, and any other allowable expenses by the terms of the grants.

EMS Reimbursable Events Trust Fund Department: EMS 2200243700 Authorizing Resolution: 1016 of 1991 Description: Created in 1991 to allow reimbursements from events that used the City’s EMS personnel. Cooperation agreements with other EMS organizations allows events to hire additional suburban paramedics, using this trust fund as a pass-through.

Revenues: Monies reimbursed from special events

Expenditures: Payroll reimbursements are to be used for payment of premium pay for EMS personnel only. Fees and other rentals can be used to support the Bureau of EMS. The fund is also a pass through for non-city EMS companies that are hired by Heinz Field, PNC Park, etc for coverage at their events.

Facilities Trust Fund

Department: OMB 0730125015

Authorizing Resolution: 425 of 2015, as amended by 434 of 2017 Description: Created in 2015 to address the deferred maintenance of City facilities. Revenues: The Facilities Trust Fund shall be funded from any proceeds received from the disposition or lease of a facility. Expenditures: Funds to be used for the exclusive and irrevocable purpose of funding the maintenance, capital investment, acquisition, and disposition of City-owned facilities.

Federal Task Force Trust Fund

Department: Police 2300244000

Authorizing Resolution: 732 of 1995

Description: Created in 1995 to accept a Weed & Seed grant Revenues: Deposit of monies from various sources, including grants, for the operation of the Weed and Seed Federal Task Force Program. Expenditures: Any and all eligible expenses for the development and operation of the Federal Task Force Program. Such expenses shall include the purchasing of equipment, materials, supplies and service for the Federal Task Force.

Graffiti Trust Fund

Department: Police 2300244200

Authorizing Resolution: Ordinance 11 of 1987 created it in the City Code. Further amended by ordinances 18 of 1997 and 8 of 2008. Description: The fund was created with the same legislation that made graffiti illegal. Fines from violating the City’s anti-graffiti law were deposited into the trust fund. The City's current process for accepting fine revenue no longer allows for differentiation of which fines are part of that monthly check, rendering this account defunct. Revenues: Receipt and deposit of private sector contributions and the fines resulting from violations of the graffiti chapter of the City Code. Expenditures: Used specifically for graffiti abatement, rewards, public awareness, vouchers to community organizations in support of their graffiti removal programs, and for such other purposes as may be approved by the Director of Public Safety. The Director of Public Safety shall grant rewards of up to the sum of five hundred dollars to individuals, organizations, or other entities who provide information leading to the arrest and conviction of any individual for violating Chapter 620.03.

Green Initiatives Trust Fund

Department: According to authorizing legislation, CIS - in practice, City Planning 1020288500 Authorizing Resolution: 393 of 2008 Description: This trust fund was created in 2008 to accept green grants Revenues: Any funds appropriated for such purpose in the annual Operating Budget, as well as any Grant Funds obtained by the City to advance green initiatives Expenditures: Used to promote energy conservation and efficiency, including but not limited to: Implementation of findings from the Green Government Task Force; energy audits for City owned facilities; LEED certifications; terms and conditions of local, state, and federal grants; Capital improvements to City owned facilities

Hazardous Materials Trust Fund

Department: Public Safety 2200244100 Authorizing Resolution: 866 of 2010 Description: Created in 2010 to receive a grant, and used a few times a year to bill responsible parties as recoverable for hazardous materials responses. Revenues: Funds received from Allegheny County (LEPC) and income generated as a result of direct billing of responsible parties as recoverable for hazardous materials responses. Expenditures: Funds would be utilized for the purchase of equipment, supplies, training and unrecoverable hazardous material cleanup cost.

Lead Safety Trust Fund

Department: OMB 0222802700

Authorizing Resolution: 265 of 2022

Description: Created in 2022 for setting the conditions for the deposits of funding into the account and for the expenditure of said funds. Revenues: Funds received from APRA through 12/31/2024, along with private or non-profit contributions. Expenditures: Funds should be related to the implementation and enforcement of the Lead Safe Ordinance (materials, employee costs, safety training, and community outreach).

Pittsburgh Code Trust Fund

Department: City Clerk 1012875000

Authorizing Resolution: 191 of 1982. Amended by 760 of 2018 Description: Established in 1982 to collect revenue from printing the code and code supplements. Expanded over the years to house all Clerks revenue. Amended in 2018 to formally allow the deposit of the revenues already being deposited into the fund. Revenues: The deposit of money charged for the purchase of all Pittsburgh Codes and Supplements to the Pittsburgh Code, all revenue from liquor license transfer fees, monies charged for copies, and other City Clerk revenues. Expenditures: The trust fund is used by the City Solicitor and the City Clerk to have supplements printed for the City Code, and to update the online City Code.

PLI Record Storage, Technology, and Operations TF

Department: Permits, Licenses & Inspections 2700244600 Authorizing Resolution: 1167 of 1986. Amended by 104 of 2015, and further amended by 300 of 2018 Description: The Department of Permits, Licenses, and Inspections Record Storage, Technology, and Operations Trust Fund was created as the Microfilm Permit Plans Trust Fund in 1986. It collects fees paid by PLI permit applicants for each page of plans which are submitted. It was used to cover expenses associated with the microfilming of those plans. Due to technological advances, the allowable expenditures were expanded in 2015 to allow the Department to pay for additional expenses relating to the technological storage of records; software, hardware, or automated reporting Revenues: Any and all fees paid by PLI permit applicants as recorded on the fee schedule Expenditures: Any and all expenses associated with the retention of records which are submitted to BBI for permit purposes.

Public Safety Training Trust Fund

Department: Public Safety 2300246900

Authorizing Resolution: 744 of 1979 and 511 of 1986 Description: The Police Recruit Training Trust Fund was created in 1979. Amended in 1986 to include all of Public Safety. Revenues: Any and all state and/or federal funds received by the City as reimbursements for such recruit and in of service training and related expenses, income generated by the public Safety Training Academy, and other such local funds Expenditures: Training and related expenses for public safety employees and recruits and in of service training of public safety employees, as well as for the purchase of training equipment and related capital expenditures.

Verizon Franchise Trust Fund

Department: Innovation & Performance 1030288000

Authorizing Resolution: 552 of 2009. Amended by 663 of 2013 Description: Created at the same time Verizon was given a cable franchise to operate in the City. This fund is for capital grants to the Cable Bureau, and should not be confused with the Verizon revenue that is deposited in the operating budget as Cable Bureau Revenue.

Revenues: Grants paid by Verizon to the City

Expenditures: These expenditures will be used to support the purchase, acquisition, and maintenance of Cable and network communications equipment, including but not limited to cameras, editing suites, switches, routers, training, travel, and related hardware. This fund is also a pass-through for the funds that go to PCTV. The current spending authority reflects a payment to PCTV that was booked prior to the revenue being booked, which indicates a negative balance.

YCPC/Mayor's Youth Initiative

Department: Public Safety 2100248100 Authorizing Resolution: 6 of 1996 Description: “Mayor’s youth initiative” trust funds date back to at least the 1960’s. Revenues: Various public and private grant funds. Expenditures: Receive deposits of various public and private grant funds that are awarded and associated with YCPC and the Mayor’s Youth Initiative and will be used to pay costs associated with same.

Other Post Employment Benefits (OPEB) Trust Fund Department: Finance 1070813500 Authorizing Resolution: 17 of 2012. Companion legislation to Ordinance 1 of 2012 (Chapter 176A) Description: Created in 2012 to address retiree healthcare expenses. Created at the urging of Act 47, the ICA, and best practices. As of 2019, it has not yet been used to pay any retiree benefits.

Revenues: Transfers from the general fund

Expenditures: Investment administrative expenses. When the fund becomes large enough, it will eventually be used to pay retirees other post-employment benefits, which is mostly retiree healthcare.

Public Safety Support Trust Fund

Department: Public Safety 2102906500 Authorizing Resolution: 761 of 2018 Description: On October 27, 2018, four City of Pittsburgh police officers were injured during the tragic events at Squirrel Hill’s Tree of Life synagogue; and in the wake of this horrific incident, many generous private and corporate citizens and organizations have expressed interest in donating to the Department of Public Safety; and, the City wishes to establish a trust fund in order to receive these and future donations so that they may be used for training, equipment, and supplies. Revenues: Deposit of monies from various sources of donations for training, equipment, and supply purchases by the Department of Public Safety Expenditures: To cover expenses associated with training for Public Safety personnel and for the purchase of Public Safety equipment and supplies, subject to any further legislation as may be required.

Open Space Trust Fund

Department: City Planning 1100280630 Authorizing Resolution: 334 of 2016 Description: Payments in lieu of complying with the City Code. Revenues: Deposited funds paid to the City by developers in lieu of dedication of an open space. The amount of the deposits are based upon the value of the land that would otherwise be required to be devoted to open space on the development site, plus the cost that would otherwise be incurred by the applicant for development of that space in accordance with the provisions of the City of Pittsburgh Code. Expenditures: May only be appropriated for the acquisition and development of open space, park sites, and recreational facilities within the area of a development project. Funds would be utilized by the Department of City Planning and/or Department of Public Works.

Stormwater Management Trust Fund

Department: City Planning and the Pittsburgh Water and Sewer Authority (PWSA) 1100280640 Authorizing Resolution: 335 of 2016. Cooperation agreement with PWSA authorized 765 of 2018. Description: Payments in lieu of complying with the City Code. Revenues: Deposited funds paid to the City by developers in lieu of constructing on-site stormwater facilities. Expenditures: May only be expended in order to supplement stormwater planning and development projects conducted by City Planning and/or DPW. Added PWSA per cooperation agreement via resolution 765 of 2018.

Southside Parking Enhancement District Trust Fund

Department: OMB, and also PS Admin, DPW, DOMI, and Parking Authority 2100248000 Authorizing Resolution: 777 of 2016. Companion resolution to resolution 776 of 2016 that creates the parking enhancement district. Amended by 131 of 2018. Governing ordinance is Chapter 546 of City Code. Description: Introduced November of 2016, 9 months after passage of the Parking Enhancements District trust fund ordinance, found at Chapter 546 of the City Code. Related to the Nightime Economy plan for the Southside. Was originally in Public Safety, amended in 2018 to house it within OMB. Revenues: Monies collected from metered street parking within the enhancement district during times designated by the Director of Finance (after 6pm, per chapter 546 of City Code). Expenditures: The trust fund shall be established within the Department of Management and Budget and may only be used in order to provide public safety resources, public works resources, needed infrastructure improvements, and parking enforcement for the South Side Flats Parking Enhancement District. Fund shall be utilized by the Department of Public Safety, the Department of Public Works, the Department of Mobility and Infrastructure, and the Pittsburgh Parking Authority.

Mounted Police Trust Fund

Department: Police 2300244900

Authorizing Resolution: 493 of 1995. Closed by resolutions 857 and 858 of 2011. Reopened by resolution 200 of 2017. See also resolution 201 of 2017, which amended 857 of 2011 to un-close the trust fund Description: The Mounted Police Trust Fund was created in 1995 to accept grants and donations for the operation of the mounted police program. The City's mounted police force was retired a few years later, and the City used the County or State's mounted police when it needed riot control assistance. The trust fund was reopened in 2017, at the request of the Public Safety Director.

1030286600

Expenditures: Used to supplement the operations of the mounted police, which is otherwise funded through the annual operating budget

OneStopPGH Permitting Technology Trust Fund

Department: Any department that collects OneStopPGH departments. Including, but not limited to: PLI; DOMI; Public 1030286600 Works; Innovation & Performance Authorizing Resolution: 776 of 2021 1030286600 Revenues: Technology fee collected from applicable OneStopPGH permits Expenditures: Expenses associated with the OneStopPGH permitting platform for ongoing maintenance and enhancements to improve customer and user experience.

Technology Modernization Trust Fund

Department: Innovation & Performance 1030287500 Authorizing Resolution: 826 of 2021 Description: Provides a vehicle for city departments to fund new technology projects, outside of Council oversight and the Operating and Capital Budget. Revenues: Direct transfers form the city’s general fund balance; Existing grants dedicated to technology related projects; Private charitable donations; Matching funds from charitable entities. Expenditures: Implementation costs of new technology projects for city operations; Upgrade costs of existing technology projects for city operations.

VEBA - Health Insurance

Department: HRCS 9993816000

Authorizing Resolution: Health and Welfare Voluntary Employee Beneficiary trust fund created by Res 207 of 1996.

Revenues: General Fund transfers

Expenditures: Set up to insure timeliness of payments to the Healthcare providers. The funds are transferred from the general fund. The expenses paid from the HCVEBA are the monthly payments for all employees’ healthcare insurance.

VEBA - Workers' Compensation Department: HRCS 9993817000 Authorizing Resolution: 823 of 1989 Revenues: General Fund transfers Expenditures: WCVEBA is needed to fund and maintain our self-insured status. The expenses paid from the WCVEBA are all payments concerning Workers Comp including Indemnity payrolls, medical registers, excess insurance premiums, settlements, payments to the state and to the law firm that administers legal services for workers comp.

The American Rescue Plan Trust Fund is detailed in the narrative of this budget document * Last 12 months: November 6, 2024 to November 6, 2025