Notwithstanding

Section of the Government Code, in addition to the amounts apportioned to cities from the Highway Users Tax Fund under Sections and 2107, the following amounts shall be allocated annually during the month of July of each fiscal year for expenditure exclusively for engineering costs and administrative expenses in respect to city streets: (

a) For each city with a population of over 500,000 inhabitants $20,000 (

b) For each city with a population of 100,000 to 500,000 inhabitants 10,000 (

c) For each city with a population of 50,000 to 99,999 inhabitants 7,500 (

d) For each city with a population of 25,000 to 49,999 inhabitants 6,000 (

e) For each city with a population of 20,000 to 24,999 inhabitants 5,000 (

f) For each city with a population of 15,000 to 19,999 inhabitants 4,000 (

g) For each city with a population of 10,000 to 14,999 inhabitants 3,000 (

h) For each city with a population of 5,000 to 9,999 inhabitants 2,000 (

i) For each city with a population of less than 5,000 inhabitants 1,000 For the purpose of this

section the population in each city shall be determined in accordance with Sections 2107, 2107.1, and 2107.2 at the time of allocation. Any city incorporated after the first day of July of any year shall receive the full annual allocation prescribed in this section, such allocation to be made during the month succeeding the filing or certification of the incorporation by the Secretary of State. Any city under subdivision (

h) or (

i) above may expend the moneys allocated to it hereunder for acquisition of rights-of-way for and construction of its street system. Transfers of revenues from the Highway Users Tax Account to cities pursuant to this

section that are to be allocated during the month of July 2008, shall be made in September of 2008. For the purpose of meeting the cash obligations associated with ongoing budgeted costs, a city may make use of any cash balance in the city account that is designated for the receipt of state funds allocated for local streets and roads, including that resulting from the receipt of funds pursuant to the Highway Safety, Traffic Reduction, Air Quality, and Port Security Bond Act of 2006 (Chapter 12.49 (commencing with

Section 8879.20) of Division of Title of the Government Code (hereafter bond act)) for local streets and roads maintenance, during the period of this suspension, without the use of this cash being reflected as an expenditure of bond act funds, provided the cash is replaced once this suspension is repaid in September of 2008. Nothing in this paragraph shall change the fact that expenditures must be accrued and reflected from the appropriate funding sources for which the moneys were received and meet all the requirements of those funding sources.