CTC training: Cities and counties must report RMRA expenditures by fiscal year, CalSMART window opens mid‑October

Alicia Socorra, program manager for the local streets and roads funding program at the California Transportation Commission, told attendees during a technical training that jurisdictions must report RMRA (Road Maintenance and Rehabilitation Account) funds spent in the reporting fiscal year (July 1–June 30) and provide project-level status updates and expenditure detail.

The training covered the required schedule and statutory basis for reporting, including the commission’s adoption of procedures under the Streets and Highways Code. Socorra said CalSMART typically opens in mid‑October for expenditure reporting and closes for submissions on Dec. 1, and that the system had been opened early this year so jurisdictions can begin work sooner.

Why it matters: RMRA reporting is intended to provide transparency and accountability about how state road funds are used locally. The commission reviews submitted project lists and expenditure summaries to aggregate program‑level data for the Legislature and to verify eligibility under the program’s statutory and guideline requirements.

Key requirements explained in the training:

- Reporting window: Jurisdictions must account for RMRA funds spent during the reporting fiscal year, defined as July 1 through June 30. Costs are attributed to the fiscal year in which the work was performed or invoicable, even if the invoice is paid after June 30. Payments received in July and August are treated as apportionments for the prior fiscal year (CTC demonstrated State Controller apportionment spreadsheets showing monthly disbursements running from September through August).

- What to include: Carryover funds spent during the reporting year, apportionments received for the reporting year, and interest accrued on carryover must be reported. If funds remain unspent at June 30, jurisdictions must indicate intent for those funds in the activity summary (for example, reserving funds for a larger future project).

- Project status and descriptions: Projects reported must include consistent project titles or internal project IDs to avoid duplicate entries. Socorra reviewed status categories (Completed, In progress, Carriedover, Forecasted, and No longer RMRA funded) and explained how to report projects that change status or funding sources. Projects that used RMRA only for preconstruction or design but later are no longer RMRA funded should be listed as “no longer RMRA funded” with an explanation.

- Coordination: The commission advised that public‑works and finance staff coordinate closely. Socorra said many reporting issues arise when finance teams are not looped in on timing and apportionment accounting.

The presentation concluded with a reminder that jurisdictions must submit an expenditure report even in years when no RMRA funds were spent; in that case the commission expects a summary explaining why no expenditures occurred and when funds are expected to be spent.

CTC staff said training materials, screenshots from the live demo and a recording will be posted on CalSMART’s help and resources page and on the commission’s resources list.