The Board of Supervisors hereby authorizes the creation of a local Children and Families First Trust Fund pursuant to subparagraph (A) of paragraph (2) of subdivision (d) of Cal. Health & Safety Code § 130105.

All monies deposited in this fund shall be appropriated and expended only for the purposes expressed in the California Children and Families First Act, and shall be used only to supplement existing levels of service and not to fund existing levels of service. No monies in the California Children and Families First Trust Fund shall be used to supplant state or local general fund money for any purpose.

The monies allocated and appropriated to county shall be deposited in the local Children and Families First Trust Fund administered by the County Commission, and shall be expended only for the purposes authorized by the act and in accordance with the county strategic plan approved by the County Commission.

Any monies allocated and appropriated to the Commission that are not encumbered or expended in any applicable period prescribed by law shall (together with the accrued interest on the amount) revert to and remain in the local Children and Families First Trust Fund for the fiscal period under the same conditions as set forth in subparagraph (A) of the Cal. Health & Safety Code § 130105 [as cited above].

All grants, gifts, or bequests of money made to or for the benefit of the County Commission from public or private sources used for early childhood development programs shall be sited in the local Children and Families First Trust Fund expended for the specific purpose for which the grant, gift, or bequest was made.

No monies shall be expended to provide, sponsor, or facilitate any programs, services, or projects for early childhood development until and unless the County Commission has first adopted an adequate and complete county strategic plan that contains the provisions required by the State Commission.