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Resolution Number SACRA 24-01-16-011 1/16/2024 RESOLUTION NO. SACRA 24-01-16-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE SUCCESSOR AGENCY TO THE SAN JUAN CAPISTRANO REDEVELOPMENT AGENCY ADOPTING AN ANNUAL RECOGNIZED OBLIGATION PAYMENT SCHEDULE FOR THE PERIOD FROM JULY 1, 2024, THROUGH JUNE 30, 2025 WHEREAS, the San Juan Capistrano Community Redevelopment Agency (“Agency”) was a community redevelopment agency duly organized and existing under the California Community Redevelopment Law, Health & Safety Code Section 33000, et seq., which was authorized to transact business and exercise the powers of a redevelopment agency pursuant to action of the City Council (“City Council”) of the City of San Juan Capistrano (“City”); and, WHEREAS, Assembly Bill X1 26 added Parts 1.8 and 1.85 to Division 24 of the California Health & Safety Code, which laws cause the dissolution and wind down of all redevelopment agencies (“Dissolution Act”); and, WHEREAS, on December 29, 2011, in the petition California Redevelopment Association v. Matosantos, Case No. S194861, the California Supreme Court upheld the Dissolution Act and thereby all redevelopment agencies in California were dissolved as of and on February 1, 2012, under the dates in the Dissolution Act that were reformed and extended thereby; and, WHEREAS, the Agency is now a dissolved redevelopment agency pursuant to the Dissolution Act; and, WHEREAS, by a resolution considered and approved by the City Council at an open public meeting the City chose to become and serve as the successor agency to the dissolved Agency under the Dissolution Act; and, WHEREAS, as of and on and after February 1, 2012, the City Council serves and acts as the “Successor Agency” and will perform its functions as the successor agency under the Dissolution Act to administer the enforceable obligations of the Agency and otherwise unwind the Agency’s affairs, which are now subject to review and approval by the Orange Countywide Oversight Board (“Oversight Board”); and, WHEREAS, Assembly Bill 1484, enacted on December 27, 2012, made certain amendments to the Dissolution Act, including with respect to the process for adopting Recognized Obligation Payment Schedules; and, WHEREAS, pursuant to Section 34171(h) of the Dissolution Act, a “Recognized Obligation Payment Schedule" means the document setting forth the minimum payment amounts and due dates of payments required by enforceable obligations for each six- month fiscal period as provided in subdivisions (l) and (m) of Section 34177 of the Dissolution Act; and, 2 1/16/2024 WHEREAS, pursuant to subdivision (o) (1) of Section 34177, for each period from July 1 to June 30, the Successor Agency is required to submit an annual ROPS to the State Department of Finance and the County Auditor-Controller no later than February 1 of each year; and, WHEREAS, pursuant to subdivisions (l), (m) and (o) (1) of Section 34177 of the Dissolution Act, staff of the City, acting on behalf of the Successor Agency, has prepared the annual Recognized Obligation Payment Schedule for the period covering July 1, 2024, through June 30, 2025 (ROPS 24-25), in the form attached to this Resolution as Exhibit A and incorporated herein by this reference; and, WHEREAS, pursuant to Section 34177(l)(2)(B) of the Dissolution Act, staff of the City, acting on behalf of the Successor Agency, is required to provide notice of the Oversight Board’s consideration of the ROPS 24-25, along with the ROPS and the staff report submitted to the Oversight Board, to the County Administrative Officer, the Orange County Auditor-Controller, and the State Department of Finance, concurrently with the posting of the Agenda for the Oversight Board’s consideration of the ROPS 24-25; and, WHEREAS, the Successor Agency now desires to approve the ROPS 24-25, ratify all actions taken by City staff to prepare the ROPS 24-25, and transmit the ROPS 24-25 to the Oversight Board for its consideration. NOW, THEREFORE, BE IT RESOLVED BY THE SUCCESSOR AGENCY OF THE SAN JUAN CAPISTRANO COMMUNITY REDEVELOPMENT AGENCY: Section 1. The foregoing Recitals are incorporated into this Resolution by this reference, and constitute a material part of this Resolution. Section 2. The Successor Agency hereby approves the ROPS 24-25 in the form attached to this Resolution as Exhibit A, which is incorporated herein by this reference. Section 3. The Successor Agency hereby authorizes the Executive Director and/or the Finance Officer, acting on behalf of the Successor Agency, or their authorized designees, to make such augmentations, modifications, additions, or revisions as they may deem appropriate. Section 4. The Executive Director or his authorized designees are directed to transmit the approved ROPS to the Oversight Board, the County Administrative Officer, the County Auditor-Controller, the State Controller’s Office, and the State Department of Finance, and to cause the approved ROPS to be posted on the City’s website, all in accordance with Section 34177(l)(2)(B) and (C) of the Dissolution Act, and take other actions necessary to obtain approval of the ROPS from the Oversight Board and the State Department of Finance. Section 5. This Resolution shall take effect immediately upon adoption. Section 6. The Secretary shall certify to the adoption of this Resolution. 3 1/16/2024 PASSED, APPROVED and ADOPTED this 16th day of January 2024. HOWARD HART, CHAIR ATTEST: __________________________________ MARIA MORRIS, AGENCY SECRETARY STATE OF CALIFORNIA ) COUNTY OF ORANGE ) ss. CITY OF SAN JUAN CAPISTRANO ) I, MARIA MORRIS, appointed Agency Secretary of the Board of Directors of the Successor Agency to the San Juan Capistrano Community Redevelopment Agency, do hereby certify that the foregoing Resolution No. SACRA 24-01-16-01 was duly adopted by the City Council of the City of San Juan Capistrano at a Regular meeting thereof, held the 16th day of January 2024, by the following vote: AYES: BOARD MEMBERS: Bourne, Farias, Campbell, Taylor, and Chair Hart NOES: BOARD MEMBERS: None ABSENT: BOARD MEMBERS: None _________________________________ MARIA MORRIS, AGENCY SECRETARY Recognized Obligation Payment Schedule (ROPS 24-25) - Summary Filed for the July 1, 2024 through June 30, 2025 Period Successor Agency: San Juan Capistrano County: Orange Current Period Requested Funding for Enforceable Obligations (ROPS Detail) 24-25A Total (July - December) 24-25B Total (January - June) ROPS 24-25 Total A Enforceable Obligations Funded as Follows (B+C+D) $ -$-$- B Bond Proceeds - - - C Reserve Balance - - - D Other Funds - - - E Redevelopment Property Tax Trust Fund (RPTTF) (F+G) $ 267,610 $ 2,468,426 $ 2,736,036 F RPTTF 191,144 2,391,960 2,583,104 G Administrative RPTTF 76,466 76,466 152,932 H Current Period Enforceable Obligations (A+E) $ 267,610 $ 2,468,426 $ 2,736,036 Certification of Oversight Board Chairman: Name Title Pursuant to Section 34177 (o) of the Health and Safety code, I hereby certify that the above is a true and accurate Recognized Obligation Payment Schedule for the above named successor agency. /s/ Signature Date EXHIBIT A - Page 1 of 5 San Juan Capistrano Recognized Obligation Payment Schedule (ROPS 24-25) - ROPS Detail July 1, 2024 through June 30, 2025 A B C D E F G H I J K L M N O P Q R S T U V W Item # Project Name Obligation Type Agreement Execution Date Agreement Termination Date Payee Description Project Area Total Outstanding Obligation Retired ROPS 24-25 Total ROPS 24-25A (Jul - Dec) 24-25A Total ROPS 24-25B (Jan - Jun) 24-25B Total Fund Sources Fund Sources Bond Proceeds Reserve Balance Other Funds RPTTF Admin RPTTF Bond Proceeds Reserve Balance Other Funds RPTTF Admin RPTTF $25,042,933 $2,736,036 $- $- $- $191,144 $76,466 $267,610 $- $- $- $2,391,960 $76,466 $2,468,426 3 2008 Tax Allocation Bonds, Series A Bonds Issued On or Before 12/31/10 06/03/ 2008 08/01/2033 U.S. Bank, N.A. Finance Agency Projects in the Central Project Area consistent with the Redevelopment Plan Central 6,299,712 N $642,660 - - - - - $- - - - 642,660 - $642,660 4 2008 Tax Allocation Bonds, Series B (Taxable) Bonds Issued On or Before 12/31/10 06/03/ 2008 08/01/2033 U.S. Bank, N.A. Finance Agency Affordable Housing Projects Central 9,199,691 N $945,075 - - - - - $- - - - 945,075 - $945,075 9 Agreement- TCAG Ford OPA/DDA/ Construction 10/19/ 2010 03/01/2036 Tuttle Click Automotive Group (TCAG, Inc.) Elimination of Blight/Business Retention Central 191,144 N $191,144 - - - 191,144 - $191,144 - - - - - $- 28 Administrative Cost Allowance Admin Costs 07/01/ 2014 07/12/2036 City of San Juan Capistrano 3% allowance for administrative costs incurred. Central 1,988,106 N $152,932 - - - - 76,466 $76,466 - - - - 76,466 $76,466 52 Costs associated with selling properties (appraisals, surveys, etc.) Property Dispositions 09/27/ 2016 09/27/2017 DMG, Inc. Appraisal of properties that are to be sold and the proceeds distributed to the taxing entities Central - N $- - - - - - $- - - - - - $- 53 2018 Tax Allocation Refunding Bonds Refunding Bonds Issued After 6/27/12 08/23/ 2018 02/01/2033 U.S. Bank, N.A. Principal payment on refunding bonds to refinance Kinoshita notes 7,364,280 N $804,225 - - - - - $- - - - 804,225 - $804,225 EXHIBIT A - Page 2 of 5 San Juan Capistrano Recognized Obligation Payment Schedule (ROPS 24-25) - Report of Cash Balances July 1, 2021 through June 30, 2022 (Report Amounts in Whole Dollars) Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation. A B C D E F G H ROPS 21-22 Cash Balances (07/01/21 - 06/30/22) Fund Sources Comments Bond Proceeds Reserve Balance Other Funds RPTTF Bonds issued on or before 12/31/10 Bonds issued on or after 01/01/11 Prior ROPS RPTTF and Reserve Balances retained for future period(s) Rent, grants, interest, etc. Non-Admin and Admin 1 Beginning Available Cash Balance (Actual 07/01/21) RPTTF amount should exclude "A" period distribution amount. 40,119 691,780 G: $40,119 of Other Funds designated for 21-22. H: $223,362 for 18-19 PPA (ROPS 21-22) +$264,744 for 19-20 PPA (ROPS 22-23) + $203,674 for 20-21 PPA (ROPS 23-24) 2 Revenue/Income (Actual 06/30/22) RPTTF amount should tie to the ROPS 21-22 total distribution from the County Auditor-Controller 3,202,348 H: RPTTF Distribution + Amended ROPS B $447,460 3 Expenditures for ROPS 21-22 Enforceable Obligations (Actual 06/30/22) 40,119 3,128,922 G: Other Funds designated for 21-22 H: Total actual expenditures 21-22 PPA (RPTTF and Admin RPTTF) minus bond proceeds (cell C3) 4 Retention of Available Cash Balance (Actual 06/30/22) RPTTF amount retained should only include the amounts distributed as reserve for future period(s) 468,418 H: $264,744 for 19-20 PPA and $203,674 for 20-21 PPA 5 ROPS 21-22 RPTTF Prior Period Adjustment RPTTF amount should tie to the Agency's ROPS 21-22 PPA form submitted to the CAC No entry required 296,788 H: 21-22 PPA EXHIBIT A - Page 3 of 5 Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation. A B C D E F G H ROPS 21-22 Cash Balances (07/01/21 - 06/30/22) Fund Sources Comments Bond Proceeds Reserve Balance Other Funds RPTTF Bonds issued on or before 12/31/10 Bonds issued on or after 01/01/11 Prior ROPS RPTTF and Reserve Balances retained for future period(s) Rent, grants, interest, etc. Non-Admin and Admin 6 Ending Actual Available Cash Balance (06/30/22) C to F = (1 + 2 - 3 - 4), G = (1 + 2 - 3 - 4 - 5) $- $- $- $- $- EXHIBIT A - Page 4 of 5 San Juan Capistrano Recognized Obligation Payment Schedule (ROPS 24-25) - Notes July 1, 2024 through June 30, 2025 Item # Notes/Comments 3 The total obligation outstanding includes all principal and interest expected to be outstanding at June 30, 2024. 4 The total obligation outstanding includes all principal and interest expected to be outstanding at June 30, 2024. 9 The total obligation outstanding includes all principal and interest expected to be outstanding at June 30, 2024. 28 Staff time and other administrative costs (estimated to be incurred for this ROPS period) provided pursuant to the Agreement for the Reimbursement of Costs approved by the Oversight Board on May 2, 2012, (Resolution 12-05-02-01). The agreement continues until services are no longer needed. Therefore, the actual termination date is unknown. For the purpose of this ROPS, the Total Outstanding Obligation has been estimated as follows: ROPS 24-25 requested amount ($152,932) multiplied by the remaining number of years until the time limit on the Agency's ability to repay indebtedness in 2036. The actual administrative costs during this time will vary. 52 Costs associated with selling property formerly owned by the CRA that are paid outside of escrow. The proceeds of sale were distributed to the taxing entities. 53 The total obligation outstanding includes all principal and interest expected to be outstanding at June 30, 2024. EXHIBIT A - Page 5 of 5  POSITION NAME  TASK  HOURS PER TASK  TASK ‐ NUMBER OF TIMES PER YEAR  TOTAL HOURS PER YEAR  SALARY COST PER HOUR  BENEFITS (PENSION COSTS, ETC.) TOTAL COST PER HOUR TOTAL COSTS CITY MANAGERConsultations with CFO as to SA matters1.00      12.00          12.00       135.66$    79.90$      215.56$           2,586.76$       Review of bi‐weekly agenda reports1.50      26.00          39.00       135.66$    79.90$      215.56$           8,406.99$       Bi‐weekly SA Board Meetings0.50      26.00          13.00       135.66$    79.90$      215.56$           2,802.33$       Review of annual agenda reports4.00      1.00            4.00         135.66$    79.90$      215.56$           862.25$          CFOConsultations with CM as to SA matters1.00      52.00          52.00       100.51$    59.20$      159.71$           8,304.94$       Review of bi‐weekly agenda reports3.00      26.00          78.00       100.51$    59.20$      159.71$           12,457.41$    Bi‐weekly SA Board Meetings0.50      26.00          13.00       100.51$    59.20$      159.71$           2,076.24$       Review of annual agenda reports6.00      1.00            6.00         100.51$    59.20$      159.71$           958.26$          Review of compliance reports2.00      1.00            2.00         100.51$    59.20$      159.71$           319.42$          Review of annual financial reports4.00      1.00            4.00         100.51$    59.20$      159.71$           638.84$          Approval of invoices and checks2.00      26.00          52.00       100.51$    59.20$      159.71$           8,304.94$       Review of journal entries3.00      12.00          36.00       100.51$    59.20$      159.71$           5,749.57$       Coordination and review of ROPS prep8.00      1.00            8.00         100.51$    59.20$      159.71$           1,277.68$       Coordination and planning of audit and year end close8.00      1.00            8.00         100.51$    59.20$      159.71$           1,277.68$       Consultations with City Attorney re SA matters2.00      12.00          24.00       100.51$    59.20$      159.71$           3,833.05$       Administrative tasks relating to properties2.00      12.00          24.00       100.51$    59.20$      159.71$           3,833.05$       SR. EXECUTIVE ASSISTANT Coordination of meetings 1.00      52.00          52.00       39.24$      23.11$      62.35$              3,242.32$       RECORDS COORDINATOR Processing of agenda reports/resolutions1.00      26.00          26.00       39.18$      23.08$      62.26$              1,618.68$       CITY CLERKProcessing of agenda reports/resolutions/mtg agendas2.00      26.00          52.00       66.92$      39.42$      106.34$           5,529.47$       ASSISTANT CITY CLERK Processing of agenda reports/resolutions1.00      26.00          26.00       43.25$      25.47$      68.72$              1,786.83$       ADMIN. COORDINATOR Processing of agenda reports1.00      26.00          26.00       39.18$      23.08$      62.26$              1,618.68$       ASST. FINANCE DIRECTOR Review of annual financial reports4.00      1.00            4.00         74.36$      43.80$      118.16$           472.63$          Supervision of SA personnel 4.00      12.00          48.00       74.36$      43.80$      118.16$           5,671.59$       Preparation of SA cash agenda reports3.00      12.00          36.00       74.36$      43.80$      118.16$           4,253.69$       Prep. of prior period adjustment form/rel. questions4.00      1.00            4.00         74.36$      43.80$      118.16$           472.63$          PAYROLL TECHProcessing of payroll0.50      26.00          13.00       36.38$      21.43$      57.81$              751.50$          ACCOUNTS PAYABLE TECH Processing invoices/disbursements3.00      12.00          36.00       32.96$      19.41$      52.37$              1,885.44$       Preparation of monthly agenda reports2.00      12.00          24.00       32.96$      19.41$      52.37$              1,256.96$       ACCOUNTANTMonthly recordkeeping/bank reconciliations6.00      12.00          72.00       45.44$      26.76$      72.20$              5,198.70$       Prep for year end audit8.00      1.00            8.00         45.44$      26.76$      72.20$              577.63$          Provide records for ROPS/Cash balances8.00      1.00            8.00         45.44$      26.76$      72.20$              577.63$          COUNCILMEMBERSRead agenda reports/resolutions0.50      26.00          13.00       16.30$      9.60$         25.90$              336.71$          Attend meetings0.50      26.00          13.00       16.30$      9.60$         25.90$              336.71$          836.00    Total personnel costs99,277.24$    Contracted Services:   Assistance with ROPS and Prior Period Adjustment Forms9,738.00$          Audit Firm4,613.00$         Continuing Disclosure (Bonds)2,563.00$         Law Firm Services1,025.00$       Indirect Costs:    Insurance (1.5%)18,481.00$       IT charges (1.5%) 17,234.00$    Total costs152,931.24$  ROPS 24‐25 ADMINISTRATIVE COSTS BUDGETEXHIBIT A