Loading...
Resolution Number 19-06-04-04ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1)2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE & OTHER SOURCES Property Taxes 10,755,000$   10,755,000$   11,265,000$    (64,000)$                 11,201,000$    Sales Tax 8,681,000      8,799,000      8,846,000        (128,000)                 8,718,000        Other Taxes 1,393,000      1,434,000      1,467,000        80,000                     1,547,000        Franchise Fees 1,341,000      1,341,000      1,355,000        44,000                     1,399,000        Other Agencies 867,000          919,990          869,000           20,000                     889,000           Licenses, Fees and Permits 2,123,000      2,050,015      3,066,000        (281,500)                 2,784,500        Current Services  829,000          829,000          855,000           (13,000)                    842,000           Use of Money & Property 467,000          523,090          471,000           4,500                       475,500           Fines & Forfeitures 982,000          1,012,000      990,000           32,000                     1,022,000        Other Revenue 74,000            74,000            74,000              (11,000)                    63,000              Landfill agreement funds (nonrecurring) ‐                3,000,000      ‐                 3,000,000              3,000,000        Transfers In 691,000         848,733         659,000          36,500                    695,500            ESTIMATED REVENUE‐TOTAL 28,203,000   31,585,828   29,917,000     2,719,500              32,636,500      ESTIMATED EXPENDITURES & OTHER USES General Government 4,687,965     5,073,965     4,888,805       (42,545)                   4,846,260        Public Safety 11,046,889    11,146,489    11,571,740      32,730                     11,604,470      Community Services 2,214,765      2,252,265      2,267,340        (60,160)                    2,207,180        Development Services  2,536,480      2,680,530      2,684,770        (73,260)                    2,611,510        Public Works/Utilities 7,234,025      7,931,028      8,037,275        (126,985)                 7,910,290        Other ‐                3,669,000     ‐                 ‐                        ‐                  Transfers Out 383,950         397,950         400,380          890,690                  1,291,070        Reserved for consent decree water quality projects ‐               ‐               ‐                 2,111,000              2,111,000         ESTIMATED EXPENDITURES‐TOTAL 28,104,074   33,151,227   29,850,310     2,731,470              32,581,780       REVENUE OVER/(UNDER) EXPENDITURES 98,926$           (1,565,399)$  66,690$           (11,970)$                54,720$            CITY OF SAN JUAN CAPISTRANO GENERAL FUND SUMMARY FISCAL YEAR 2019/20 UPDATE (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. EXHIBIT A Page 6 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1)2019/20 ADJUSTMENTS 2019/20 PROPERTY TAXES Secured 6,544,000$       6,544,000$       6,871,000$          (33,000)$               6,838,000$           Redevelopment Property Tax Trust Fund 159,000              159,000             159,000               (27,000)                  132,000               Unsecured 191,000              191,000             191,000               ‐                        191,000               Prior Years 47,000                47,000               47,000                 (1,000)                    46,000                 Supplemental Roll 48,000                48,000               48,000                 8,000                      56,000                 Homeowners Exemption Tax 35,000                35,000               35,000                 (1,000)                    34,000                 Penalties & Impounds 14,000                14,000               14,000                 (1,000)                    13,000                 AB1389 Pass Through From CRA 54,000                54,000               54,000                 9,000                      63,000                 In‐Lieu Vehicle License Fee 3,663,000          3,663,000         3,846,000            (18,000)                  3,828,000            PROPERTY TAXES ‐ TOTAL 10,755,000        10,755,000       11,265,000        (64,000)                 11,201,000         SALES TAXES Sales Tax 8,681,000          8,799,000        8,846,000            (128,000)                8,718,000            SALES TAXES ‐ TOTAL 8,681,000          8,799,000         8,846,000           (128,000)               8,718,000            OTHER TAXES Real Property Transfer Tax 275,000              275,000            331,000               (56,000)                  275,000               Business License Taxes 217,000              217,000            217,000               ‐                        217,000               Transient Occ. Tax ‐ 10%901,000              942,000            919,000               136,000                 1,055,000            OTHER TAXES ‐ TOTAL 1,393,000         1,434,000        1,467,000           80,000                  1,547,000            FRANCHISE FEES Electrical Franchise 403,000             403,000            407,000              34,000                  441,000               Gas Franchise 80,000               80,000              81,000                1,000                     82,000                 Cable TV Franchise 505,000             505,000            510,000              5,000                     515,000               Refuse Franchise 289,000             289,000            292,000              3,000                     295,000               Video Franchise Fee 64,000               64,000              65,000                1,000                     66,000                 FRANCHISE FEES ‐ TOTAL 1,341,000         1,341,000        1,355,000           44,000                  1,399,000            OTHER AGENCIES Landfill Mitigation Contribution 580,000             780,000            580,000              220,000                800,000               Vehicle License Fees 15,000               15,000              15,000                ‐                       15,000                 Grants 72,000               124,990            74,000                ‐                       74,000                 Landfill Importation Fees 200,000             ‐                  200,000              (200,000)               ‐                      OTHER AGENCIES ‐ TOTAL 867,000             919,990            869,000              20,000                  889,000               LICENSES, FEES, PERMITS Planning‐Other Permits 35,000               70,000              35,000                35,000                  70,000                 Engineering‐Plan Check 189,000             189,000            869,000              (394,000)               475,000               Engineering‐Map Check 32,000               ‐                  99,000                (80,000)                 19,000                 Engineering‐Inspection 46,000               18,000              256,000              (113,000)               143,000               Other Engineering Fees 3,000                 3,000                3,000                   (500)                       2,500                    Geo/Soils Review 30,000                30,000              20,000                 10,000                   30,000                 Encroachment Permits 50,000                50,000              50,000                 ‐                        50,000                 Building Permits 790,000              684,000            781,000               121,000                 902,000               Grading Permits 55,000                70,000              35,000                 35,000                   70,000                 Mechanical Permits 30,000                45,000              28,000                 17,000                   45,000                 Plumbing Permits 66,000                74,000              55,000                 19,000                   74,000                 Electrical Permits 53,000                63,000              40,000                 23,000                   63,000                 Mobile Home Park Op Permits 14,000                14,000              14,000                 ‐                        14,000                 Building Plan Check 200,000              207,000            253,000               37,000                   290,000               NPDES Permit Fees 63,000                63,000              55,000                 8,000                      63,000                 NPDES Business Inspection Fee 41,000                41,000              41,000                 ‐                        41,000                 Commercial Filming/Photography Permits 1,000                  1,000                1,000                    (1,000)                    ‐                      Code Violation Citations 27,000                27,000              27,000                 4,000                      31,000                 Student Mitigation Fee 177,000              177,000            181,000               1,000                      182,000               Community Services‐Contract Classes 138,000              141,015            138,000               (2,000)                    136,000               Community Services‐Youth Sports 15,000                15,000              15,000                 ‐                        15,000                 Community Services‐Special Events 49,000                49,000              51,000                 (1,000)                    50,000                 Neighborhood Parking Program 12,000                12,000              12,000                 ‐                        12,000                 Weed Abatement 7,000                  7,000                7,000                    ‐                        7,000                    LICENSES, FEES, PERMITS ‐ TOTAL 2,123,000          2,050,015         3,066,000           (281,500)               2,784,500            CITY OF SAN JUAN CAPISTRANO GENERAL FUND - ESTIMATED REVENUE DETAIL BY TYPE FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 7 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1)2019/20 ADJUSTMENTS 2019/20 CITY OF SAN JUAN CAPISTRANO GENERAL FUND - ESTIMATED REVENUE DETAIL BY TYPE FISCAL YEAR 2019/20 UPDATE CURRENT SERVICES Charges to SACRA 20,000                20,000              21,000                 ‐                        21,000                 Charges to Other Funds 154,000              154,000            156,000               6,000                      162,000               Charges to Water/Sewer Enterprise 408,000              408,000            422,000               (1,000)                    421,000               Dev. Deposits 142,000              142,000            149,000               ‐                        149,000               CIP Admin 105,000              105,000            107,000               (18,000)                  89,000                 CURRENT SERVICES ‐ TOTAL 829,000             829,000            855,000              (13,000)                 842,000               USE OF MONEY/PROPERTY Community Building Rental 54,000               60,000              55,000                5,000                     60,000                 Park Rentals 20,000               27,000              21,000                6,000                     27,000                 Community Garden Rental 7,000                 7,000                7,000                   ‐                       7,000                    Community Center Rental 68,000               81,500              68,000                6,500                     74,500                 Gymnasium Rental 65,000               45,000              65,000                (34,000)                 31,000                 Comm Svcs‐Athletics/Rents 80,000                60,000              80,000                 (20,000)                  60,000                 Commercial Property Rental 113,000              182,590            115,000               1,000                      116,000               Investment Interest 60,000                60,000              60,000                 40,000                   100,000               USE OF MONEY/PROPERTY ‐ TOTAL 467,000             523,090            471,000              4,500                    475,500               FINES/FORFEITURES Parking Fines 548,000             548,000            553,000              29,000                  582,000               Vehicle Code Fines 160,000             160,000            160,000              (22,000)                 138,000               Other Fines and Forfeitures 5,000                 5,000                5,000                   (4,000)                   1,000                    Public Safety (sales tax)269,000             299,000            272,000              29,000                  301,000               FINES/FORFEITURES ‐ TOTAL 982,000             1,012,000        990,000              32,000                  1,022,000            OTHER REVENUE Other Reimbursements 38,000               38,000              38,000                ‐                       38,000                 Mandated Cost Reimbursements 20,000               20,000              20,000                ‐                       20,000                 Miscellaneous Revenue 5,000                 5,000                5,000                   ‐                       5,000                    CERT Revenue 1,000                 1,000                1,000                   (1,000)                   ‐                      Loan Repayments 10,000               10,000              10,000                (10,000)                 ‐                      OTHER REVENUE ‐ TOTAL 74,000               74,000              74,000                (11,000)                 63,000                 LANDFILL AGREEMENT FUNDS (NON‐RECURRING) Landfill Equity Payments ‐                   3,000,000        ‐                     3,000,000             3,000,000            LANDFILL AGREEMENT FUNDS (NON‐RECURRING)‐                   3,000,000        ‐                    3,000,000             3,000,000            TRANSFERS IN Gas Tax Fund 350,000             350,000            350,000              ‐                       350,000               AQMD Fund 39,000               82,673              35,000                9,100                     44,100                 Law Enforcement Grants Fund 125,000             150,000            125,000              ‐                       125,000               Street and Highway Grants Fund 177,000             266,060            149,000              27,400                  176,400               TRANSFERS IN ‐ TOTAL 691,000             848,733            659,000              36,500                  695,500               TOTAL GENERAL FUND REVENUE 28,203,000$     31,585,828$     29,917,000$       2,719,500$          32,636,500$        (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. EXHIBIT A Page 8 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1)2019/20 ADJUSTMENTS 2019/20 GENERAL GOVERNMENT Legislation: City Council 143,285$         143,285$        146,460$        3,565$                    150,025$         City Manager: Administration 1,249,135        1,242,820      1,317,305      (19,980)                 1,297,325        Human Resources 421,550          435,865         457,750         (25,965)                 431,785          City Attorney City Attorney 706,000          706,000         706,000         ‐                        706,000          Litigation ‐                    371,000           ‐                  ‐                        ‐                   City Clerk 609,525           610,030          623,795          11,200                    634,995          Finance: Administration 682,095           682,295          726,840         (15,260)                 711,580          Finance 674,150          693,310         699,675         4,705                     704,380          Business License 111,680          96,320           117,110         (1,575)                    115,535          Customer Service 90,545             93,040           93,870           765                        94,635            GENERAL GOVERNMENT ‐ TOTAL 4,687,965       5,073,965     4,888,805      (42,545)                 4,846,260        PUBLIC SAFETY O.C.S.D. Contract 10,265,295     10,288,295   10,778,570   ‐                        10,778,570     Other O.C.S.D. Costs 192,835          234,835         188,475         25,275                   213,750           Public Safety Contract Services 569,554          569,554         585,405         7,500                     592,905          A.S.A.P. Volunteer Program 12,900             12,900           12,900           ‐                       12,900            Emergency Preparedness 6,305               40,905           6,390              (45)                         6,345                PUBLIC SAFETY ‐ TOTAL 11,046,889     11,146,489   11,571,740   32,730                   11,604,470     COMMUNITY SERVICES Administration 722,425          720,585         770,795         (74,155)                 696,640           Facility Operations 291,080          326,030         273,705         4,445                     278,150          Special Events 220,825          220,100         226,540         (2,775)                    223,765          Class Programs 104,960          109,010         105,720         (1,280)                    104,440          Athletic Programs 94,865             88,220           99,270           (1,510)                    97,760            Youth Programs 110,785          110,785         112,460         (455)                        112,005          Senior Citizens Services 129,555           129,570          135,130          1,260                      136,390          Community Center Operations 371,340          376,295         371,935         230                         372,165          Gymnasium Operations 168,930          171,670         171,785         14,080                   185,865          COMMUNITY SERVICES ‐ TOTAL 2,214,765       2,252,265     2,267,340      (60,160)                 2,207,180        DEVELOPMENT SERVICES Administration 801,150          801,150         858,335         (15,175)                 843,160           Planning Services 613,845          765,845         667,865         (11,885)                 655,980          Building Permit Services 422,020          423,570         402,790         (17,025)                 385,765          Environmental Permit Services 15,990             15,990           17,160           (1,625)                    15,535            Building Inspection 357,575          348,075         397,130         (28,090)                 369,040          Code Enforcement 325,900          325,900         341,490         540                         342,030          DEVELOPMENT SERVICES‐ TOTAL 2,536,480       2,680,530     2,684,770      (73,260)                 2,611,510        PUBLIC WORKS/UTILITIES  Administration 1,071,850       1,102,960     1,151,530      68,130                   1,219,660        Planning Services ‐                 ‐               ‐                17,880                   17,880            Engineering: General Engineering 607,395          745,128         595,315         9,080                     604,395          Development Engineering 446,235          548,355         1,011,820      (216,195)               795,625          Traffic Engineering 311,935          311,935         316,860         (4,910)                    311,950          Engineering Inspection Services 81,990             79,240           85,400           (1,115)                    84,285            Maintenance and Support: Building/Facility Operations 14,675             19,505           14,815           ‐                       14,815            General Maintenance 710,980          782,735         695,100         (14,340)                 680,760          Special Event Support 84,480             85,770           84,895           10                            84,905            Weed Abatement 136,800          136,800         137,040         ‐                        137,040          Streets and Traffic: Street Maintenance 353,565          470,565         358,025         95,045                   453,070          Street Cleaning 138,705          138,705         138,705         ‐                        138,705          Street Lighting 153,560          202,020         153,560         (5,895)                    147,665          Traffic Control 156,680          203,060         158,725         5,045                     163,770          Storm and Winter Preparation 69,000             69,000           69,000           ‐                       69,000            CITY OF SAN JUAN CAPISTRANO GENERAL FUND - EXPENDITURE DETAIL BY DIVISION FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 9 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1)2019/20 ADJUSTMENTS 2019/20 CITY OF SAN JUAN CAPISTRANO GENERAL FUND - EXPENDITURE DETAIL BY DIVISION FISCAL YEAR 2019/20 UPDATE Parks and Open Space: Parkways, Medians, & Landscaping 360,280          360,280         394,495         7,935                     402,430          Park Maintenance 945,425          981,590         943,360         38,035                   981,395          Open Space Maintenance 54,010             106,010         55,250           2,000                     57,250            Trail Maintenance 147,315          163,315         147,570         ‐                        147,570          Parking Maintenance 26,565             26,565           27,300           ‐                       27,300            Sports Park Maintenance 497,285          512,285         504,605         (22,610)                 481,995          Environmental: NPDES/Water Quality 383,210          421,210         438,930         (19,235)                 419,695          Trash/Recycling 52,845             160,960         54,335           (1,600)                    52,735            Storm Drain Maintenance: General Services 44,865             17,030           47,055           (33,095)                 13,960            Maintenance Services 379,945          279,945         448,715         (51,890)                 396,825          Emergency Response 4,430               6,060             4,870              740                        5,610                PUBLIC WORKS/UTILITIES‐ TOTAL          7,234,025         7,931,028         8,037,275                  (126,985)        7,910,290  OTHER Settlement Payments ‐                  2,900,000     ‐                ‐                       ‐                  Land ‐                 764,000         ‐                ‐                       ‐                  Interest on Loan from CCFP Fund to Measure M Fun ‐                  5,000              ‐                ‐                       ‐                  OTHER‐TOTAL ‐                         3,669,000  ‐                ‐                       ‐                  TRANSFERS OUT To Debt Service 308,315          308,315         310,775         ‐                        310,775          To Capital Projects ‐                 ‐               ‐                889,000                 889,000          To Parking Maintenance Fund 75,635             85,635           89,605           1,690                     91,295            To Measure M Fund ‐                 4,000             ‐                ‐                       ‐                  TRANSFERS OUT ‐ TOTAL             383,950             397,950             400,380                   890,690          1,291,070  GENERAL FUND EXPENDITURES ‐ TOTAL 28,104,074$   33,151,227$ 29,850,310$ 620,470$              30,470,780$  (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. EXHIBIT A Page 10 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Parking Fees 66,000$           66,000$           67,000$          ‐$                    67,000$           Parking Permits‐Commuter 6,300              6,300              6,300             ‐                      6,300              Parking Permits‐Employees 3,600              3,600              3,600             ‐                      3,600              Transfers In ‐ General Fund 75,635            85,635            89,605           1,690                     91,295             TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 151,535          161,535          166,505          1,690                      168,195          ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 21,455           31,455           22,525           1,445                     23,970            Merchant Credit Card Fees 6,300              6,300              6,200             ‐                      6,200              Utilities 14,780            14,780            14,840           ‐                      14,840            Facility Lease Payments 60,000            60,000            60,000           ‐                      60,000            Network Computer Services 3,250              3,250              3,250             ‐                      3,250              Parking Permit Supplies 3,000              3,000              3,000             ‐                      3,000              Maintenance Supplies 600                 600                 600                ‐                      600                 Grounds Maintenance 11,740            11,740            12,510           ‐                      12,510            Other Maintenance 26,720            46,720            39,720           ‐                      39,720            Administrative Overhead 3,690              3,690              3,805             300                        4,105               TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 151,535          181,535          166,450          1,745                      168,195          CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$              (20,000)$        55$                 (55)$                      ‐$               (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO PARKING MAINTENANCE FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 11 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Reimbursement from Successor Agency 219,070$        219,070$        220,555$        (35,290)$                185,265$        Reimbursement from Housing Authority 58,250           58,250           58,665           18,735                   77,400           Commercial Property Rental 78,000           78,000           78,000           45,000                   123,000         Investment Interest 1,200              1,200              1,200              800                        2,000              Other Reimbursements ‐               7,000             ‐               ‐                      ‐                 TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 356,520         363,520         358,420         29,245                   387,665         ESTIMATED EXPENDITURES AND OTHER USES Successor Agency Administration Costs: City Manager  112,115         139,185         117,405         1,005                      118,410         City Attorney ‐               40,000          ‐               35,000                   35,000           City Clerk  9,520              9,520              9,965              270                        10,235           Finance  96,830           96,830           101,425         55                          101,480         Public Works ‐               3,000             ‐               10,000                   10,000           Housing Authority Administration Costs: Finance  7,825              7,825              8,115              10                          8,125              Development Services  50,640           50,640           52,760           16,515                   69,275            TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 276,930         347,000         289,670        62,855                  352,525         CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 79,590$         16,520$         68,750$         (33,610)$               35,140$          (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY/ HOUSING AUTHORITY ADMINISTRATION FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 12 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Commercial Property Rental 90,500$          90,500$          97,000$          13,000$                110,000$        Farm Lease Revenue 25,000            25,000            25,000            ‐                        25,000             TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 115,500         115,500         122,000         13,000                  135,000         ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 440                 440                 470                 605                         1,075              Utilities 6,910              6,910              6,910              (5,410)                     1,500              Grounds Maintenance  36,265            36,265            750                 ‐                        750                 Other Maintenance & Repairs 13,365            13,365            83,365            (615)                        82,750            Administrative Overhead 100                 100                 105                 ‐                        105                  TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 57,080           57,080           91,600           (5,420)                    86,180            CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 58,420$          58,420$          30,400$          18,420$                 48,820$          (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO FARM OPERATIONS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 13 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Riding Park Revenue  1,500,000$    1,500,000$    1,500,000$    ‐$                    1,500,000$    Insurance Reimbursement for Coastkeeper Litigation ‐               605,000        ‐              ‐                     ‐               Other Reimbursements ‐              3,095            ‐              ‐                     ‐                TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 1,500,000    2,108,095    1,500,000    ‐                      1,500,000     ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 85,290          85,290          89,285          1,690                    90,975           Legal Services :    General 25,000          25,000          10,000          ‐                     10,000              Litigation ‐               605,000       ‐              ‐                     ‐               Riding Park Management Agreement:   Base Management Fee 750,000       750,000       750,000       ‐                      750,000          Event Management Fee 235,000       235,000       235,000       ‐                      235,000          Other Riding Park Expenditures 260,000       260,000       260,000       ‐                      260,000        Facility Lease Pursuant to Settlement Agreement 36,000          36,000          36,000          ‐                     36,000           Professional & Contract Services 20,000          78,000          18,000          ‐                     18,000           Grounds & Building Maintenance 161,325       186,325       166,385       ‐                      166,385        Other Maintenance & Repairs 28,000          33,820          28,000          ‐                     28,000           Utilities 20,575          43,575          20,575          25,425                  46,000           Supplies & Materials 5,000            5,000            5,000            ‐                     5,000             Transfers Out : Transfer Out to Capital Projects Fund ‐              36,950          ‐              ‐                     ‐                TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 1,626,190    2,379,960    1,618,245    27,115                   1,645,360      CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $     (126,190) $     (271,865) $     (118,245)  $              (27,115) $     (145,360) (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO EASTERN OPEN SPACE FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 14 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Forfeited C&D Bonds 25,000$          27,555$          25,000$          ‐$                      25,000$           TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 25,000           27,555           25,000           ‐                        25,000           ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 7,940             16,105           8,340             5                             8,345             Printing and Supplies ‐               2,555             ‐              ‐                       ‐               Contract Services for Records Destruction 4,995            4,995            4,995            ‐                       4,995             Administrative Overhead 1,785            3,620            1,840            ‐                       1,840              TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 14,720          27,275          15,175          5                             15,180            CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $         10,280 $               280 $            9,825   $                         (5)$            9,820  (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO FORFEITED CONSTRUCTION & DEMOLITION (C&D) BONDS FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 15 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES SB1186 FEES ‐$              35,100$          ‐$             ‐$                     ‐$               TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES ‐              35,100          ‐              ‐                       ‐               ESTIMATED EXPENDITURES AND OTHER USES Contract Services ‐              ‐              ‐              5,000                     5,000             Special Certification Costs ‐              3,470            ‐              3,700                     3,700             Mileage Reimbursement ‐              100                ‐              ‐                       ‐                TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES ‐              3,570            ‐              8,700                     8,700              CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$             $         31,530 ‐$              $                (8,700)$          (8,700) (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO CERTIFIED ACCESS SPECIALIST PROGRAM FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 16 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Current Assessments 134,155$       134,155$       134,155$       ‐$                    134,155$        TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 134,155        134,155        134,155        ‐                      134,155        ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 12,680           12,680           13,310           210                        13,520           Utilities 46,930           46,930           47,000           7,090                     54,090           Grounds and Other Maintenance 90,540           90,540           76,795           2,125                     78,920           Materials, Services & Repairs 19,880           19,880           19,880           (190)                      19,690           Administrative Overhead 3,590             3,590             3,700             (20)                        3,680              TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 173,620        173,620        160,685        9,215                     169,900         CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (39,465)$        (39,465)$        (26,530)$        (9,215)$                  (35,745)$        (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO LANDSCAPE MAINTENANCE DISTRICT FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 17 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Program Income‐State CDBG 40,000$          40,000$          40,000$          ‐$                      40,000$          Program Income‐State HOME 120,000         120,000         120,000         ‐                        120,000         Investment Interest  2,875              2,875              2,905              1,095                      4,000              TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 162,875         162,875         162,905         1,095                      164,000         ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 12,460            12,460            13,075            (630)                        12,445            Professional & Contract Services  80,350            80,350            116,850         ‐                        116,850          TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 92,810           92,810           129,925         (630)                        129,295          CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 70,065$          70,065$          32,980$          1,725$                   34,705$          (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO CDBG/HOME GRANT FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 18 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES SONGS Reimbursement 193,600$       202,550$       193,600$       ‐$                     193,600$        TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 193,600        202,550         193,600         ‐                       193,600         ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 49,845           49,845           51,995           (355)                        51,640           Professional & Contract Services  6,250             6,250             5,250             ‐                        5,250             Utilities  3,015             3,015             3,015             ‐                        3,015             Supplies & Materials  5,781             5,781             2,430             355                        2,785             Machinery & Equipment Maintenance  40,000           40,000           40,000           ‐                        40,000           Building Maintenance  8,209             8,209             10,410           ‐                        10,410           Training  500                 500                 500                 ‐                        500                 Administrative Overhead  30,000           30,000           30,000           ‐                        30,000           Program Overhead 50,000           50,000           50,000           ‐                        50,000           Equipment  ‐               8,950.00        ‐                 ‐                       ‐                TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 193,600        202,550        193,600        ‐                       193,600          CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$             ‐$             ‐$             ‐$                     ‐$              (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO SAN ONOFRE NUCLEAR GENERATING STATION (SONGS) FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 19 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES State AQMD/AB2766 Fees 46,000$          46,000$          46,000$          (1,000)$                  45,000$          Investment Interest  2,000             2,000             2,000             1,000                      3,000              TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 48,000           48,000           48,000           ‐                        48,000           ESTIMATED EXPENDITURES AND OTHER USES Community Services:    Electric Golf Cart ‐               12,000           ‐              ‐                       ‐               Public Safety:    Mounted Police Unit for Swallows' Day Parade ‐              5,000            ‐              ‐                       ‐               Transfer Out ‐ Highways, Streets & Roads Grant Fund ‐              23,728          ‐              ‐                       ‐               Transfer Out to General Fund for:    Trolley Program 20,000          63,673          16,000          3,600                     19,600              Senior Mobility Transportation Program 19,000          19,000          19,000          1,000                     20,000              Vehicle Miles Traveled (VMT) Program ‐              ‐              ‐              4,500                     4,500              TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 39,000          123,401        35,000          9,100                     44,100            CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 9,000$           (75,401)$       13,000$         (9,100)$                 3,900$            (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO AIR QUALITY MANAGEMENT DISTRICT (AQMD)/AB 2766 FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 20 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Housing In‐Lieu Fees ‐$              ‐$              300,000$       (300,000)$              ‐$              Investment Interest  ‐               28,000           ‐              23,000                   23,000            TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES ‐              28,000          300,000        (277,000)               23,000           ESTIMATED EXPENDITURES AND OTHER USES Affordable Housing ‐ Project Participation ‐              ‐              ‐              ‐                       ‐                TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES ‐              ‐              ‐              ‐                       ‐               CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$             28,000$         300,000$      (277,000)$            23,000$          (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO HOUSING IN-LIEU FEE FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 21 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES State Grant (COPS) 125,000$       150,000$       125,000$       ‐$                    125,000$        TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 125,000          150,000          125,000          ‐                       125,000          ESTIMATED EXPENDITURES AND OTHER USES Transfer Out‐General Fund 125,000        150,000        125,000        ‐                      125,000$        TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 125,000          150,000          125,000          ‐                       125,000           CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$              ‐$             ‐$             ‐$                   ‐$              (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO LAW ENFORCEMENT GRANTS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 22 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Developer Deposits 422,550$       422,550$       445,150$       (19,800)$              425,350$         TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 422,550        422,550        445,150        (19,800)                425,350         ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 277,120        277,120        293,665        (18,405)                275,260         Allocated Charges 145,430        145,430        151,485        (1,395)                  150,090          TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 422,550        422,550        445,150        (19,800)                425,350          CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$               ‐$               ‐$                ‐$                      ‐$                (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO DEVELOPER DEPOSITS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 23 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Property Tax Levy‐Series 2009A, Measure Y 1,854,000$    1,854,000$    1,852,000$    ‐$                     1,852,000$    Investment Interest  ‐ Measure Y 8,000             8,000             8,000             4,000                      12,000           Transfers In ‐ General Fund 308,315        308,315        310,775        ‐                        310,775         TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 2,170,315     2,170,315     2,170,775     4,000                      2,174,775     ESTIMATED EXPENDITURES AND OTHER USES General Obligation Bonds ‐ Measure D Bond Administration Costs ‐               1,375            ‐              ‐                       ‐               Refunding General Obligation Bonds ‐ Measure Y Professional & Contract Services 8,000            6,625            8,000            ‐                       8,000             Principal 875,000       875,000       885,000       ‐                       885,000        Interest 972,070       972,070       960,960       ‐                       960,960        Bond Administration Costs 6,500            6,500            6,500            ‐                       6,500             Judgment Obligation Bonds Principal 275,000       275,000       285,000       ‐                       285,000        Interest 29,515          29,515          21,975          ‐                       21,975           Bond Administration Costs 3,800            3,800            3,800            ‐                       3,800              TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 2,169,885    2,169,885    2,171,235    ‐                        2,171,235      CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 430$              430$              (460)$             4,000$                  3,540$            (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO FISCAL YEAR 2019/20 UPDATE DEBT SERVICE FUND EXHIBIT A Page 24 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Water Commodity Charges 16,131,000$     15,368,000$     16,131,000$       195,000$                 16,326,000$        Customer Service Charges 5,263,000        5,263,000         5,263,000          ‐                        5,263,000             MWD Grant @ $250/AF 596,000            475,000            596,000              (114,750)                481,250                Meter, Inspection, Plan Check Fees 107,000            195,000            82,000                (9,000)                     73,000                   Charges to Other Funds 237,000            237,000            243,000              (3,000)                     240,000                Other Water Service Revenues 172,000             239,000             172,000              17,000                    189,000                Investment Interest  5,000                 25,000               5,000                  25,000                    30,000                    TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 22,511,000       21,802,000       22,492,000        110,250                  22,602,250          ESTIMATED EXPENDITURES AND OTHER USES General Liability Insurance 428,700            505,700            483,215              (9,410)                     473,805                Legal Services:    General  50,000              50,000               50,000               ‐                       50,000                      Litigation  ‐                   383,000            ‐                   ‐                       ‐                          Special Counsel for Utilities Reorganization Project ‐                  125,000            ‐                   70,000                   70,000                   Finance:    Customer Service 603,370            602,370            614,710             (1,605)                    613,105                   Actuarial Services for Utilities Reorganization Project ‐                  45,000              ‐                   ‐                       ‐                       Utilities Administration 782,839            813,669            816,509             192,526                 1,009,035             General Engineering 239,495            148,695            250,840             106,750                 357,590                Development Engineering 87,070              88,320              91,195               51,200                   142,395                Engineering‐Inspection 137,985            139,985            144,510             2,470                     146,980                 GENERAL WATER OPERATIONS   General Services 1,195,085        1,254,505         1,227,850         (259,585)               968,265                Water Conservation 48,565              48,565              48,565               ‐                       48,565                   Field Customer Service 131,290            105,145            141,820             (34,865)                  106,955                Strategic Planning 249,705            229,705            250,055             (28,575)                  221,480                Regulatory Compliance 70,945              62,045              72,415               (10,230)                  62,185                   Import Water Supply 5,798,295        5,835,295         6,031,750         806,390                 6,838,140             Distribution & Pumping 271,350            285,750            274,005             27,230                   301,235                System Water Quality 523,615            475,300            543,535             (8,340)                    535,195                Cross & Backflow Connection 43,600              43,600              45,555               (340)                       45,215                   System Maintenance 898,920            830,920            920,825             64,155                   984,980                Well Maintenance 64,180              76,180              65,430               18,525                   83,955                   Reservoir Maintenance 66,810              79,810              67,340               10,915                   78,255                   Preventative Maintenance 54,970              54,970              54,970               ‐                       54,970                   Booster & Facilities Maintenance 99,145              99,145              100,445             (18,485)                  81,960                   Emergency & After‐Hours Response 70,835              70,835              77,970               (205)                       77,765                   Interest on Loan from Sewer Funds 15,000              15,000              10,000               (5,000)                    5,000                     Principal Repayment on Loan from Sewer Funds 1,475,000        1,475,000         750,000             (110,000)               640,000                Amounts funded by Drought Penalty Revenues: Extra Staff help 114,940            75,145              118,260             (34,660)                  83,600                    GWRP OPERATIONS  General Services 132,302            55,302              136,382             (5,077)                    131,305                Regulatory Compliance ‐                  4,275                 ‐                   3,000                     3,000                     System Water Quality 128,000            128,000            128,000             (38,500)                  89,500                   Plant 1,424,270        1,520,325         1,486,075         158,610                 1,644,685             Well Maintenance 375,863            364,088            382,803             (37,098)                  345,705                Reservoir Maintenance 3,345                5,845                 3,345                 ‐                       3,345                     Emergency & After‐Hours Response 88,550              88,550              97,460               (260)                       97,200                    TRANSFERS OUT  To General City Capital Projects Fund ‐                  355,135            ‐                   ‐                       ‐                       To Water Debt Service Fund 3,042,360        3,042,360         2,963,590         (11,200)                  2,952,390             To Domestic Water Capital Replacement Fund 1,500,000        1,405,000         1,800,000         200,000                 2,000,000              TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 20,216,399      20,987,534      20,249,424       1,098,336             21,347,760          CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 2,294,601$        814,466$            2,242,576$         (988,086)$              1,254,490$           (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. (2) Although the proposed budget reflects Water Operations and Groundwater Recovery Plant Operations as a single fund in the City's accounting system, the  costs of the Groundwater Recovery Plant are identified separately above to provide additional detail concerning the operations of the Groundwater Recovery  Plant.    CITY OF SAN JUAN CAPISTRANO DOMESTIC WATER OPERATIONS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 25 of 30 SC ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Property Taxes‐General 1,218,000$     1,218,000$     1,274,800$     8,200$                  1,283,000$     Investment Interest 5,000              5,000              5,000              3,000                      8,000              Transfer from Domestic Water Operations Fund 3,042,360      3,042,360      2,963,590      (11,200)                  2,952,390       TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 4,265,360      4,265,360      4,243,390      ‐                        4,243,390      ESTIMATED EXPENDITURES AND OTHER USES San Juan Basin Authority Lease Revenue Bonds Lease Payment‐SJBA Series 1,904,750      1,904,750      1,904,900      ‐                        1,904,900      Bond Administration Costs 2,500              2,500              2,500              ‐                        2,500              2014A Water Refunding Bonds Principal 1,089,860      1,089,860      1,126,070      ‐                        1,126,070      Interest 602,950         602,950         562,180         ‐                        562,180         Bond Administration Costs 5,000              5,000              5,000              ‐                        5,000              2017 Installment Note Principal 395,000         395,000         390,000         ‐                        390,000         Interest 262,800         262,800         250,240         ‐                        250,240         Bond Administration Costs 2,500              2,500              2,500              ‐                        2,500               TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 4,265,360      4,265,360      4,243,390      ‐                        4,243,390      CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURE ‐$             ‐$             ‐$             ‐$                    ‐$              (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. WATER DEBT SERVICE FUND FISCAL YEAR 2019/20 UPDATE CITY OF SAN JUAN CAPISTRANO EXHIBIT A Page 26 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Water Commodity Charges 993,000$        945,000$       993,000$        5,000$                   998,000$        Customer Service Charges 72,000           72,000          72,000          ‐                      72,000           Meter, Inspection, Plan Check Fees 4,000              4,000             1,000              1,000                      2,000              MWD Grant @ $150/AF ‐                13,500           ‐               ‐                      ‐                Investment Interest ‐               ‐               ‐               1,000                     1,000              TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 1,069,000     1,034,500     1,066,000     7,000                     1,073,000      ESTIMATED EXPENDITURES AND OTHER USES General Liability Insurance 3,230             3,230             3,920             (1,590)                   2,330              Customer Service 8,855             8,855             8,935             (65)                        8,870              General Engineering 21,665          21,665          22,665          (12,220)                 10,445           Development Engineering 20,625          20,785          21,575          5,395                     26,970           Engineering‐Inspection 1,865             1,865             1,955             (1,955)                   ‐                 NON‐POTABLE WATER OPERATIONS   General Services 1,500             1,500             1,500             ‐                      1,500              Strategic Planning 190                190                200                10                         210                 Regulatory Compliance 220                220                235                (235)                      ‐                Import Water Supply 406,790        321,790        415,375        (128,090)               287,285         Cross & Backflow Connection 3,000             3,000             3,000             (500)                      2,500              System Maintenance 29,010          28,850          29,625          (11,630)                 17,995           Well Maintenance 72,919          93,919          73,474          10,841                  84,315           TRANSFERS OUT  Transfers Out ‐ Non‐Potable Water CIP 400,000        400,000        400,000        230,000                630,000          TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 969,869        905,869        982,459        89,961                  1,072,420       CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 99,131$         128,631$       83,541$         (82,961)$               580$                (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO NON-POTABLE WATER OPERATIONS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 27 of 30 ADOPTED AMENDED ADOPTED PROPOSED PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Sewer Service Charges 3,732,000$      3,732,000$       3,732,000$          ‐$                     3,732,000$     Investment Interest 5,000                15,000              5,000                    9,000                      14,000            Other Interest  7,500                7,500                 5,000                    (2,500)                    2,500              Loan Repayment from Water Operations Fund 737,500           737,500            375,000                (55,000)                  320,000           TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 4,482,000        4,492,000         4,117,000            (48,500)                  4,068,500      ESTIMATED EXPENDITURES AND OTHER USES General Liability Insurance 6,170                6,170                 7,535                    4,075                      11,610            Customer Service 181,065           181,065            186,040                (1,355)                    184,685          General Engineering 21,665              21,665             22,665                 26,145                  48,810            Engineering Inspection Services 3,735               3,735                3,915                   (3,915)                   ‐                Fats, Oils, and Grease (FOG) Inspection Program 30,000             24,800             20,000                 8,500                     28,500             WASTEWATER OPERATIONS   General Services 63,580             63,660             65,715                 24,640                  90,355            Strategic Planning 1,035               1,035                1,080                   ‐                      1,080              Regulatory Compliance 6,905               6,905                6,910                   (110)                      6,800              Lift Stations 149,909          149,909           150,954               (85,559)                 65,395            Operating Contribution to South Orange County   Wastewater Authority (SOCWA)1,902,700       2,146,765        1,959,700           250,760                2,210,460      System Maintenance 771,605          771,810           813,235               4,400                     817,635          Emergency & After Hours Response 13,290             18,140             14,620                 3,960                     18,580             TRANSFERS OUT  Transfers Out to Sewer Capital Replacement Fund 1,000,000       1,000,000        2,500,000           (1,000,000)           1,500,000       TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 4,151,659       4,395,659        5,752,369           (768,459)               4,983,910       CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 330,341$         96,341$            (1,635,369)$         719,959$              (915,410)$       (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO SEWER ENTERPRISE FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 28 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Medical Charges 1,435,875$     1,435,875$     1,540,170$     (53,170)$                1,487,000$     Dental Charges 123,000         123,000         129,000         (10,000)                  119,000         Vision Charges 26,000            26,000            27,000            ‐                        27,000            Worker's Compensation Charges 82,000            82,000            216,000         ‐                        216,000         Other Benefit Charges 214,000         214,000         214,000         10,000                    224,000         Retiree Health Ins. Charges 145,000         145,000         159,000         (38,000)                  121,000         Retirement Charges 2,594,000      2,594,000      2,736,000      45,000                    2,781,000      Bilingual Pay Charges 19,000            19,000            19,000            (2,000)                     17,000            General Liability Charges 1,054,200      1,054,200      1,225,000      (23,000)                  1,202,000      TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 5,693,075      5,693,075      6,265,170      (71,170)                  6,194,000      ESTIMATED EXPENDITURES AND OTHER USES Health Insurance Reimbursement 47,000            47,000            47,000            2,000                      49,000            Medical Insurance Premiums 1,358,875      1,358,875      1,464,170      (26,170)                  1,438,000      Dental Insurance Premiums 123,000         123,000         129,000         (10,000)                  119,000         Vision Insurance Premiums 26,000            26,000            27,000            ‐                        27,000            Life Insurance Premiums 30,000            30,000            30,000            ‐                        30,000            Disability Insurance 62,000            62,000            62,000            3,000                      65,000            Worker's Compensation Premiums 82,000            82,000           216,000        ‐                        216,000         Retiree Health Insurance Premiums 175,000        175,000        188,000        (67,000)                 121,000         Bilingual Pay 19,000            19,000            19,000            (2,000)                     17,000            O.C. Employees Retirement System 2,586,000      2,586,000      2,728,000      40,000                    2,768,000      ICMA Retirement System 8,000              8,000              8,000              5,000                      13,000            Medicare 122,000         122,000         122,000         7,000                      129,000         Liability Insurance/Bonds 1,054,200      1,054,200      1,225,000      (23,000)                  1,202,000       TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 5,693,075      5,693,075      6,265,170      (71,170)                  6,194,000       CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$              ‐$              ‐$              ‐$                     ‐$               (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO INSURANCE & BENEFITS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 29 of 30 ADOPTED AMENDED  ADOPTED PROPOSED  PROPOSED  Description 2018/19 2018/19 (1) 2019/20 ADJUSTMENTS 2019/20 PROJECTED REVENUE AND OTHER SOURCES Fixed Asset/Occupancy Charges 1,002,495$     1,060,495$     973,825$        58,880$                 1,032,705$     Vehicle Operation Charges 321,765         331,765         323,830         25                           323,855         IT/Communication Charges 1,025,490      1,025,490      1,066,600      (52,745)                  1,013,855      Investment Interest 20,000            20,000            20,000            ‐                         20,000            Other Reimbursements  ‐                  87,415            ‐                 ‐                        ‐                  TOTAL ‐  PROJECTED REVENUES AND OTHER SOURCES 2,369,750     2,525,165     2,384,255     6,160                      2,390,415      ESTIMATED EXPENDITURES AND OTHER USES Fleet Acquisition & Maintenance 450,765        623,765        419,830        25                           419,855         Facility Maintenance 988,785        1,192,300     960,130        58,880                    1,019,010      Business Services 33,700           33,700           33,700           ‐                        33,700            Information Tech & Communication Services 1,187,595     1,222,595     1,173,700     (52,745)                 1,120,955      Transfer Out to Capital Projects Fund 152,000        455,345        152,000        ‐                         152,000          TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 2,812,845     3,527,705     2,739,360     6,160                      2,745,520       CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (443,095)$     (1,002,540)$  (355,105)$     ‐$                      (355,105)$      (1) Per the City's Fiscal Year 2018/19 Third Quarter Financial Report that was approved by the City Council on May 21, 2019. CITY OF SAN JUAN CAPISTRANO FACILITIES OPERATIONS FUND FISCAL YEAR 2019/20 UPDATE EXHIBIT A Page 30 of 30