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Resolution Number 12-06-19-02 RESOLUTION NO. 12-06-19-02 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JUAN CAPISTRANO, CALIFORNIA ADOPTING THE FISCAL YEARS 2012-2013 AND 2013-2014 OPERATING AND CAPITAL IMPROVEMENT BUDGETS AND AUTHORIZING EXPENDITURES AND APPROPRIATIONS RELATED THERETO WHEREAS, the City Council of the City of San Juan Capistrano held Budget Workshops on May 29, 2012, and May 30, 2012, to review the recommendations for the Proposed Fiscal Years 2012-2013 and 2013-2014 Operating Budget and 2012-2019 Seven-Year Capital Improvement Program; and, WHEREAS,the Proposed Fiscal Years 2012-2013 and 2013-2014 Operating and Capital Budgets are the basis for the financial and economic implementation of the City's General Plan; and, WHEREAS,the Proposed Fiscal Years 2012-2013 and 2013-2014 Operating and Capital Budgets provide for service levels necessary to respond to the needs of the community and which are deemed appropriate by the City Council, and concurrently provides a work force to fill these service needs; and, WHEREAS,the City Council has adopted goals and priorities for the next two fiscal years and intends to use the Proposed Fiscal Years 2012-2013 and 2013-2014 Operating and Capital Budgets as a guide for the allocation of resources to meet these goals and priorities; and, WHEREAS,the City Council recognizes that the Proposed Fiscal Years 2012- 2013 and 2013-2014 Operating and Capital Budgets will require adjustments from time to time, and accordingly, the City Manager is authorized to execute necessary transfers to carry out the scope of services as approved. NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Juan Capistrano does hereby determine as follows: 1. That the Proposed Fiscal Years 2012-2013 and 2013-2014 Operating and Capital Budgets as shown in Exhibit A attached hereto and incorporated by reference herein and as detailed in the Budget Document on file with the City Clerk's Office entitled "City of San Juan Capistrano Budget — Fiscal Years 2012-2013 and 2013-2014" are adopted as follows: 1 6-19-2012 Fiscal Year 2012-2013 Transfers Operating CIP (Capital) between Expenditures Expenditures Funds(') Total General Fund $20,461,530 $ $2,661,818 $23,123,348 Other General Governmental Funds 4,244,884 6,102,090 1,100,000 11,446,974 Enterprise Funds 19,532,044 5,155,607 4,642,980 29,330,631 Internal Service Funds 7,444,195 7,444,195 Total All City Funds(2) $51,682,653 $11,257,697 $8,404,798 $71,345,148 Fiscal Year 2013-2014 Transfers Operating CIP(Capital) between Expenditures Expenditures Funds(') Total General Fund $20,945,368 $ $477,181 $21,422,549 Other General Governmental Funds 4,172,272 3,726,771 850,000 8,749,043 Water Enterprise Funds 19,954,350 4,173,906 3,860,562 27,988,818 Internal Service Funds 7,365,563 7,365,563 Total All City Funds(2) $52,437,553 $7,900,677 $5,187,743 $65,525,973 (') Transfers between funds are balanced by fund types,general and governmental funds and enterprise funds. (2) Totals do not include the San Juan Capistrano Public Financing Authority and San Juan Capistrano Housing Authority(See Exhibit A to the Resolution). 2. That total appropriations for each fund may only be increased or decreased by the City Council by amending the budget except as provided herein. 3. That the legal level of budgetary control is at the fund level. Budgets may not legally be exceeded at the fund level without appropriate authorization by the City Council. 4. That the following controls are hereby placed on the transfers of budgeted funds: a. The City Manager may authorize all transfers of funds from account to account within any operating department. b. The City Manager may authorize all transfers of funds from department to department within any fund. 2 6-19-2012 c. The City Manager may authorize all transfers of funds from project to project within any fund. d. The City Manager may delegate the authority to make budget transfers and adjustments. e. The City Manager may authorize budget adjustments involving offsetting revenues and expenditures; the City Manager may authorize increases in an appropriation for a specific purpose where the appropriation is offset by unbudgeted revenues, which are designated for said specific purpose. 5. That all appropriations for outstanding encumbrances and projects currently underway and remaining unexpended at June 30, 2012, and June 30, 2013, as approved by the City Manager or her designee, are hereby appropriated to the Fiscal Years 2012-2013 and 2013-2014 Operating Budget, respectively. PASSED, APPROVED, AND ADOPTED this 19th day of June, 2012. r LARRY KR MM, VAYOR ATTEST f t I MAR A R S, CITY CA ERK 3 6-19-2012 STATE OF CALIFORNIA } COUNTY OF ORANGE ) ss- CITY ss.CITY OF SAN JUAN CAPISTRANO } I, MARIA MORRIS, appointed City Clerk of the City of San Juan Capistrano, do hereby certify that the foregoing Resolution No. 12-06-19-02 was duly adopted by the City Council of the City of San Juan Capistrano at a Regular meeting thereof, held the 19th day of June 2012, by the following vote: AYES: COUNCIL MEMBERS: Freese, Reeve, Allevato, Taylor and Mayor Kramer NOES: COUNCIL MEMBER: None ABSENT: COUNCIL MEMBER: None L MARIA MOR IS, City er 4 6-19-2012 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2012/2013 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2012 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 Adjustments""" 6/30/2013 GENERALFUNDS General Fund Unassigned-Contingency $ 5,287,951 $ 21,203,273 $ (20,461,530) $ - $ 1,100,000 $ (2,661,818) $ 900,000 $ 5,367,876 25.7% Assigned-Future Capital Projects 1,805,140 - - - - - (900,000) 905,140 Non-Spendable-Loans to CRA 2,029,879 2,029,879 Total General Fund $ 9,122,970 $ 21,203,273 $ (20,461,530) $ - $ 1,100,000 $ (2,661,818) $ - $ 8,302,895 I'ITo fund Sun Ranch Public Drainage Easement Improvements Project. Parking Maintenance Assigned-Parking Maintenance $ 239,347 $ 52,200 $ (172,471) $ - $ 112,300 $ - $ - $ 231,376 Successor Agency to the RDA/Housing Authority Administration Fund Unassigned $ - $ 334,943 $ (334,943) $ - $ - $ - $ - $ - Farm Operations Fund Assigned-Farm Operations $ 1,711 $ 64,000 $ (40,452) $ - $ - $ - $ - $ 25,259 Eastern Open Space Fund Unassigned $ (193,750) $ 225,000 $ (50,250) $ $ - $ $ $ (19,000) 9,170,278 $ 21,879,416 $ (21,059,646) $ - ,212,300 $ (2,661,818) $ Special Revenue Funds Systems Development/Ord.211 Fund Committed-Capital Projects $ 657,815 $ 550,206 $ - $ (1,035,000) $ - $ - $ - $ 173,021 Park and Recreation Fund Committed-Capital Projects $ 565,411 $ 30,540 $ - $ (163,000) $ - $ - $ - $ 432,951 Non-Spendable-Loan to CRA 33,354 - 33,354 Total Park and Recreation Fund 598,765 30,540 - (163,000) - - - 466,305 Drainage Fund Committed-Capital Projects $ (647,454) $ 20,698 $ - $ - $ - $ - $ - $ (626,756) Non-Spendable-Loan to CRA 107,903 - 107,903 Total Drainage Fund (539,551) 20,698 - - - - - (518,853) Agricultural Preservation Fund Committed-Capital Projects $ 99,165 $ 80,680 $ - $ - $ - $ - $ - $ 179,845 Non-Spendable-Loan to CRA 205,475 - 205,475 Total Agricultural Preservation Fund 304,640 80,680 - - - - - 385,320 CCFP Fund Committed-Capital Projects $ 1,180,470 $ 34,400 $ - $ (425,000) $ - $ - $ - $ 789,870 Landscape Maintenance Fund Committed-Maint.and Operations $ 122,912 $ 137,177 $ (124,422) $ - $ - $ - $ - $ 135,667 CDBG/HOME Fund Restricted-Affordable Housing $ 302,755 $ 310,000 $ (583,209) $ - $ - $ - $ - $ 29,546 Gas Tax Fund Restricted-Capital Projects $ 150,212 $ 1,008,208 $ - $ (158,420) $ - $ (1,000,000) COPS Fund Restricted-Law Enforcement $ - $ 100,000 $ - $ - $ - $ (100,000) S.O.N.G.S.Fund Unassigned $ (11,681) $ 182,600 $ (182,600) $ - $ - $ - $ - $ (11,681) AQMD Fund Restricted-Future Projects $ 350,473 $ 45,000 $ (30,000) $ - $ - $ - $ - $ 365,473 Housing In-Lieu Fee Fund Committed-Capital Projects $ (287,989) $ 33,000 $ - $ - $ - $ - $ - $ (254,989) Non-Spendable-Loan to CRA 950,000 - - - - - - 950,000 Total Housing In-Lieu Fund 662,011 33,000 - - - - - 695,011 Measure M Fund Restricted-Capital Projects $ 157,943 $ 569,384 $ - $ (697,000) $ - $ - $ - $ 30,327 Park and Open Space Grant Fund Restricted-Capital Projects $ 72,890 $ 561,200 $ - $ (634,090) $ - $ Exhibit A- Page 1 of 45 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2012/2013 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2012 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 Adjustments""" 6/30/2013 Street and Highways Grant Fund Restricted-Capital Projects $ - $ 618,000 $ - $ (618,000) $ - $ - $ - $ - Other Grants Fund Restricted-Other $ $ 98,580 $ - $ (98,580) $ $ $ $ SPECIAL REVENUE FUNDS-TOTAL 4,009,654 $ 4,379,673 $ (920,231) $ (3,829,090) $ - - $ 2,540,006 Debt Service Fund Debt Service Fund Restricted-Debt Service $ 2,009,631 $ 2,375,578 $ (2,726,537) $ - $ 326,518 $ - $ - $ 1,985,190 Capital Improvement Funds General Project Fund Assigned-Capital Projects $ 8,710 $ - $ - $ (2,223,000) $ 2,223,000 $ - $ - $ 8,710 Open Space Bond Projects Fund Restricted-Open Space Projects $ 2,206,798 $ 11,000 $ $ (50,000) $ $ $ - $ 2,167,798 JkITALPROJECTSFUNDS-TOTAL $ 2,215,508 $ 11,000 $ - $ (2,273,000) $ 2,223,000 $ - $ - $ 2,176,508 �RNMENTAL FUNDS-TOTAL ; $ 17,405,071 $ 28,645,667 $ (24,706,414) $ (6,102,090) $ 3,761,818 $ - $ 15,242,234 ENTERPRISE FUNDS Water Enterprise Funds Water Operations Fund Unrestricted Net Assets-Available $ 456,972 $ 8,840,994 $ (8,155,057) $ - $ - $ (500,000) $ - $ 642,909 7.9% Unrestricted Net Assets-Other 236,421 - - - - - - 236,421 Investment in Capital Assets 67,990,860 67,990,860 Total Water Operations Fund 68,684,253 8,840,994 (8,155,057) - - (500,000) - 68,870,190 Water Debt Service Fund Unrestricted Net Assets-Available $ 788,321 $ 2,878,000 $ (5,123,832) $ - $ 2,242,980 $ (775,000) $ - $ 10,469 Unrestricted Net Assets-Rate Stabilization 1,296,425 1,296,425 25.3% Total Water Debt Service Fund 2,084,746 2,878,000 (5,123,832) - 2,242,980 (775,000) - 1,306,894 GWRP Operations Fund Unrestricted Net Assets-Available $ (6,534,256) $ 7,417,250 $ (3,161,867) $ - $ - $ (2,242,980) $ - $ (4,521,853) Investment in Capital Assets 2,108,371 - 2,108,371 Total GWRP Operations Fund (4,425,885) 7,417,250 (3,161,867) - - (2,242,980) - (2,413,482) Water Capital Replacement Fund Unrestricted Net Assets-Capital $ 230,972 $ - $ - $ (1,969,966) $ 1,275,000 $ - $ - $ (463,994) Water Capital Improvement Fund Unrestricted Net Assets-Capital $ 8,610 $ - $ - $ (135,348) $ - $ - $ - $ (126,738) Water Capital(Recycled)Improvement Fund Unrestricted Net Assets-Capital $ (1,757,150) $ - $ - $ (200,000) $ - $ - $ - $ (1,957,150) SJC Public Financing Authority Investment in Capital,net of related debt $ (31,900,006) $ 3,003,652 $ (2,917,790) $ $ $ $ $ (31,814,144) WATER ENTERPRISE FUNDS-TOTAL $ 32,925,540 $ 22,139,896 $ (19,358,546)rr (2,305,314) $ 3,5 $ 33,401,576 Sewer Enterprise Funds Sewer Enterprise Operations Unrestricted Net Assets-Available $ 1,516,266 $ 3,365,000 $ (3,091,288) $ - $ 250,000 $ (625,000) $ - $ 1,414,978 Investment in Capital Assets 17,180,107 17,180,107 Total Sewer Operations Fund 18,696,373 3,365,000 (3,091,288) - 250,000 (625,000) - 18,595,085 Sewer Capital Replacement Fund Unrestricted Net Assets-Capital $ 1,368,287 $ 6,800 $ - $ (479,393) $ 875,000 $ - $ - $ 1,770,694 Sewer Capital Improvement Fund Unrestricted Net Assets-Capital $ 3,961,283 $ 519,700 $ - $ (2,370,900) $ - $ (500,000) $ - $ 1,610,083 Non-Spendable-LT Receivable/CRA 5,651,058 - 5,651,058 Total Sewer Capital Improvement Fund 9,612,341 519,700 - (2,370,900) - (500,000) - 7,261,141 Exhibit A- Page 2 of 45 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2012/2013 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2012 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 FY 2012/13 Adjustments""" 6/30/2013 SEWER ENTERPRISE FUNDS-TOTAL 29,677,001 $ 3,891,500 $ (3,091,288) 1,125,000 $1,125,000) $ ENTERPRISE FUNDS-TOTAL 62,602,541 $ 26,031,396 $ (22,449,834) $ (5,155,607) $ 4,642,980 $ (4,642,980) $ INTERNAL SERVICE FUNDS Insurance and Benefits Unrestricted Net Assets-Available $ 281,748 $ 5,127,020 $ (5,127,020) $ - $ - $ - $ - $ 281,748 Facilities Operations Unrestricted Net Assets-Available $ 1,970,616 $ 1,730,475 $ (1,987,175) $ - $ - $ - $ - $ 1,713,916 Investment in Capital Assets 4,030,972 (330,000) - 256,700 3,957,672 6,001,588 1,730,475 (2,317,175) - - - 256,700 5,671,588 (2)Adjustment reflects capital purchases. INTERNAL SERVICE FUNDS-TOTAL 283,336 - $ - $ - $ 256,7 HOUSING AUTHORITY Housing Authority Administration Unrestricted Net Assets-Available $ - $ 145,000 $ (144,543) $ - $ - $ $ - $ 457 0 Less: San Juan Capistrano Public Finance Authority 2,917,790 San Juan Capistrano Housing Authority 144,543 Total Appropriations Approved by City Counci ($51,682,653) ($11,257,697) ($8,404,798) Exhibit A- Page 3 of 45 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2013/2014 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2013 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 Adjustments(l) 6/30/2014 GENERAL FUNDS General Fund Unassigned-Contingency $ 5,367,876 $ 21,968,898 $ (20,945,368) $ - $ 850,000 $ (477,181) $ - $ 6,764,225 31.6% Assigned-Future Capital Projects 905,140 - - - - - - 905,140 Non-Spendable-Loans to CRA 2,029,879 2,029,879 Total General Fund $ 8,302,895 $ 21,968,898 $ (20,945,368) $ - $ 850,000 $ (477,181) $ - $ 9,699,244 Parkine Maintenance Assigned-Parking Maintenance $ 231,376 $ 52,200 $ (165,994) $ - $ 115,400 $ - $ - $ 232,982 Successor Agency to the RDA/Housing Authority Administration Fund Unassigned $ - $ 342,492 $ (342,492) $ - $ - $ - $ - $ - Farm Operations Fund Assigned-Farm Operations $ 25,259 $ 76,000 $ (40,583) $ - $ - $ - $ - $ 60,676 Eastern Open Space Fund Unassigned $ (19,000) $ 225,000 $ (50,250) $ $ $ $ $ 155,750 GENERAL FUNDS-TOTAL $ 8,540,530 $ 22,664,590 $ (21,544,687) $ - $ 965,400 $ (477,181) $ - $ 10,148,652 Special Revenue Funds Systems Development/Ord.211 Fund Committed-Capital Projects $ 173,021 $ 764,715 $ - $ (399,000) $ - $ - $ - $ 538,736 Park and Recreation Fund Committed-Capital Projects $ 432,951 $ 555,691 $ - $ (228,750) $ - $ - $ - $ 759,892 Non-Spendable-Loan to CRA 33,354 33,354 Total Park and Recreation Fund 466,305 555,691 - (228,750) - - - 793,246 Drainage Fund Committed-Capital Projects $ (626,756) $ 27,597 $ - $ - $ - $ - $ - $ (599,159) Non-Spendable-Loan to CRA 107,903 107,903 Total Drainage Fund (518,853) 27,597 - - - - - (491,256) Aericultural Preservation Fund Committed-Capital Projects $ 179,845 $ 193,460 $ - $ - $ - $ - $ - $ 373,305 Non-Spendable-Loan to CRA 205,475 205,475 Total Agricultural Preservation Fund 385,320 193,460 - - - - - 578,780 CCFP Fund Committed-Capital Projects $ 789,870 $ 2,036,560 $ - $ (322,000) $ - $ - $ - $ 2,504,430 Landscape Maintenance Fund Committed-Maint.and Operations $ 135,667 $ 141,291 $ (115,024) $ - $ - $ - $ - $ 161,934 CDBG/HOME Fund Restricted-Affordable Housing $ 29,546 $ 580,000 $ (534,512) $ - $ - $ - $ - $ 75,034 Gas Tax Fund Restricted-Capital Projects $ - $ 1,011,350 $ - $ (254,515) $ - $ (750,000) $ - $ 6,835 COPS Fund Restricted-Law Enforcement $ - $ 100,000 $ - $ - $ - $ (100,000) $ - $ - S.O.N.G.S.Fund Unassigned $ (11,681) $ 186,250 $ (186,250) $ - $ - $ - $ - $ (11,681) AQMD Fund Restricted-Future Projects $ 365,473 $ 45,000 $ - $ - $ - $ - $ - $ 410,473 Housing In-Lieu Fee Fund Committed-Capital Projects $ (254,989) $ 43,000 $ - $ - $ - $ - $ - $ (211,989) Non-Spendable-Loan to CRA 950,000 950,000 Total Housing In-Lieu Fund 695,011 43,000 - - - - - 738,011 Measure M Fund Restricted-Capital Projects $ 30,327 $ 604,086 $ - $ (580,000) $ - $ - $ - $ 54,413 Park and Open Space Grant Fund Restricted-Capital Projects $ - $ 249,300 $ - $ (249,300) $ - $ - $ - $ - Street and Highways Grant Fund Restricted-Capital Projects $ - $ - $ - $ - $ - $ - $ - $ - Other Grants Fund Restricted-Other $ $ 26,235 $ $ (26,235) $ $ $ $ Exhibit A- Page 4 of 45 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2013/2014 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2013 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 Adjustments") 6/30/2014 2,540,006 $ $ (835,786) $ (2,059,800) $ - $ (850,000) Debt Service Fund Debt Service Fund Restricted-Debt Service $ 1,985,190 $ 2,275,950 $ (2,737,167) $ $ 331,781 $ $ $ 1,855,754 Capital Improvement Funds General Project Fund Assigned-Capital Projects $ 8,710 $ - $ - $ (30,000) $ 30,000 $ - $ - $ 8,710 Open Space Bond Projects Fund Restricted-Open Space Projects $ 2,167,798 $ 10,600 $ $ (1,636,971) $ $ $ $ 541,427 PITA $ 2,176,508 $ 10,600 $ - $ (1,666,971) $ 30,000 $ - $ - $ 550,137 MENERA L $ 15,242,234 $ 31,515,675 $ (25,117,640) $ (3,726,771) $ 1,327,181 $ (1,327,181) $ - $ 17,913,44W ENTERPRISE FUNDS Water Enterprise Funds Water Operations Fund Unrestricted Net Assets-Available $ 642,909 $ 8,958,256 $ (8,405,045) $ - $ - $ (500,000) $ - $ 696,120 8.3% Unrestricted Net Assets-Other 236,421 - - - - - - 236,421 Investment in Capital Assets 67,990,860 67,990,860 Total Water Operations Fund 68,870,190 8,958,256 (8,405,045) - - (500,000) - 68,923,401 Water Debt Service Fund Unrestricted Net Assets-Available $ 10,469 $ 2,897,000 $ (5,117,576) $ - $ 2,235,562 $ - $ - $ 25,455 Unrestricted Net Assets-Rate Stabilization 1,296,425 1,296,425 25.3% Total Water Debt Service Fund 1,306,894 2,897,000 (5,117,576) - 2,235,562 - - 1,321,880 GWRP Operations Fund Unrestricted Net Assets-Available $ (4,521,853) $ 7,774,250 $ (3,394,654) $ - $ - $ (2,235,562) $ - $ (2,377,819) Investment in Capital Assets 2,108,371 2,108,371 Total GWRP Operations Fund (2,413,482) 7,774,250 (3,394,654) - - (2,235,562) - (269,448) Water Capital Replacement Fund Unrestricted Net Assets-Capital $ (463,994) $ - $ - $ (1,647,760) $ 500,000 $ - $ - $ (1,611,754) Water Capital Improvement Fund Unrestricted Net Assets-Capital $ (126,738) $ 678,096 $ - $ (185,146) $ - $ - $ - $ 366,212 Water Caoital(Recycled)Imorovement Fund Unrestricted Net Assets-Capital $ (1,957,150) $ 148,979 $ - $ - $ - $ - $ - $ (1,808,171) SJC Public Financing Authority Investment in Capital,net of related debt $ (31,814,144) $ 3,004,514 $ (2,918,651) $ $ $ $ $ (31,728,281) WATER ENTERPRISE FUNDS-TOTAL $ 23,461,095 $ (19,835,926) $ (1,832,906) $ 2,735,562 $ (2,735,562) $ - $ 35,193,839 Sewer Enterprise Funds Sewer Enterprise Operations Unrestricted Net Assets-Available $ 1,414,978 $ 3,549,000 $ (3,037,075) $ - $ 250,000 $ (625,000) $ - $ 1,551,903 Investment in Capital Assets 17,180,107 17,180,107 Total Sewer Operations Fund 18,595,085 3,549,000 (3,037,075) - 250,000 (625,000) - 18,732,010 Sewer Capital Replacement Fund Unrestricted Net Assets-Capital $ 1,770,694 $ 12,400 $ - $ (564,000) $ 875,000 $ - $ - $ 2,094,094 Sewer Capital Improvement Fund Unrestricted Net Assets-Capital $ 1,610,083 $ 1,569,662 $ - $ (1,777,000) $ - $ (500,000) $ - $ 902,745 Non-Spendable-LT Receivable/CRA 5,651,058 5,651,058 Total Sewer Capital Improvement Fund 7,261,141 1,569,662 - (1,777,000) - (500,000) - 6,553,803 ,125,000 $ ( 27- CIVTERPRISE FUNDS-TOTAL 3,860,562 $ ( $ 62� INTERNAL SERVICE FUNDS Insurance and Benefits Unrestricted Net Assets-Available $ 281,748 $ 5,021,904 $ (5,021,904) $ - $ - $ - $ - $ 281,748 Facilities Operations Unrestricted Net Assets-Available $ 1,713,916 $ 2,083,459 $ (2,013,659) $ - $ - $ - $ - $ 1,783,716 Exhibit A- Page 5 of 45 CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY-ALL FUNDS FY 2013/2014 Projected Projected Beginning Operating CIP Transfers Transfers Ending Balance Revenues Expenditures Expenditures In Out Balance 7/1/2013 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 FY 2013/14 Adjustments") 6/30/2014 Investment in Capital Assets 3,957,672 (330,000) 260,200 3,887,872 5,671,588 2,083,459 (2,343,659) - - - 260,200 5,671,588 MAdjustment reflects capital purchases. INTERNAL SERVICE FUNDS-TOTAL $ - $ - HOUSING AUTHORITY Housing Authority Administration Unrestricted Net Assets-Available $ 457 $ 160,000 $ (151,292) $ - $ - $ - $ - $ 9,165 TOTALALL FUNDS- i0 $ 86,449,745 Less: San Juan Capistrano Public Finance Authority 2,918,651 San Juan Capistrano Housing Authority 151,292 Total Appropriations Approved by City Council ($52,437,553) ($7,900,677) ($5,187,743) Exhibit A- Page 6 of 45 City of San Juan Capistrano GENERAL FUND SUMMARY FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE&OTHER SOURCES Property Taxes $ 7,657,476 $ 7,755,614 $ 7,692,822 -1% $ 7,769,750 1% Sales Tax 5,599,631 6,301,576 6,906,670 10% 7,192,667 4% Other Taxes 583,469 735,000 1,063,943 45% 1,126,511 6% Franchise Fees 1,157,183 1,192,350 1,232,350 3% 1,235,569 0% Other Agencies 231,745 582,537 - -100% - ** Licenses,Fees and Permits 1,766,445 1,079,210 1,683,858 56% 2,100,685 25% Current Services 849,243 786,695 926,285 18% 913,097 -1% Use of Money&Property 439,866 470,816 454,376 -3% 457,650 1% Fines&Forfeitures 1,617,807 1,351,200 1,159,200 -14% 1,089,200 -6% Other Revenue 3,314,294 216,258 83,769 -61% 83,769 0% Transfers In 880,612 703,209 1,100,000 56% 850,000 -23% ESTIMATED REVENUE-TOTAL $ 24,097,771 $ 21,174,465 $ 22,303,273 5% $ 22,818,898 2% Continuing Appropriations - 552,964 - -100% - ** Draw From Capital Reserves - - 900,000 ** - -100% TOTAL RESOURCES AVAILABLE $ 24,097,771 $ 21,727,429 $ 23,203,273 7% $ 22,818,898 -2% ESTIMATED EXPENDITURES&OTHER USES General Government $ 3,792,933 $ 3,495,295 $ 3,532,043 1% $ 3,546,173 0% Public Safety 7,988,994 7,839,117 8,182,750 4% 8,276,884 1% Community Services 2,269,988 2,032,930 1,678,265 -17% 1,897,385 13% Development Services 1,996,968 1,881,967 1,832,623 -3% 1,938,537 6% Public Works 5,063,613 5,055,231 4,766,041 -6% 4,825,830 1% Utilities 320,405 554,625 469,808 ** 460,559 -2% Transfers Out 865,364 664,166 2,661,818 301% 477,181 -82% ESTIMATED EXPENDITURES-TOTAL $ 22,298,266 $ 21,523,331 $ 23,123,348 7% $ 21,422,549 -7% REVENUE OVER/(UNDER)EXPENDITURES $ 1,799,505 $ 204,098 $ 79,925 $ 1,396,349 CONTRIBUTIONS FROM(TO)RESERVES Draw/Set-Aside Reserve for Encumbrance Carryovers $ 1,290,459 $ 135,000 $ - $ - Adjustment for Contingency Reserves (3,225,487) (339,098) (79,925) (1,396,349) Set-aside for Future Capital Improvement Project 95,000 Set-Aside for CRA Loans 40,523 NET CHANGE IN AVAILABLE FUND BALANCE $ 0 $ 0 $ - $ - BEGINNING FUND BALANCE-AVAILABLE $ - $ 0 $ 0 $ 0 ENDING D: FUND BALANCE,JUNE 30 $ 9,471,836 $ 9,122,970 $ 8,302,895 $ 9,699,244 RESERVES: Loan to CRA(SOLAG Relocation) 401,468 401,468 401,468 401,468 Loan to CRA(Administration/CIP) 1,628,411 1,628,411 1,628,411 1,628,411 Future Capital Improvement Project 1,805,140 1,805,140 905,140 905,140 Contingencies(target 50%) 4,948,853 5,287,951 5,367,876 6,764,225 Encumbrances to Carryover 687,964 - - - Contingency as a%of Non-Capital Expenditures 23.1% 25.3% 25.7% 31.6% Exhibit A- Page 7 of 45 City of San Juan Capistrano GENERAL FUND-ESTIMATED REVENUE DETAIL BY TYPE FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROPERTY TAXES Secured $ 4,471,551 $ 4,553,049 $ 4,553,048 0% $ 4,598,579 1% Unsecured 189,759 192,465 192,465 0% 194,389 ** Prior Years 141,684 100,000 100,000 0% 101,000 ** Supplemental Roll 74,917 67,145 67,145 0% 67,816 ** Homeowners Exemp.Tax 41,470 38,966 38,966 0% 39,356 ** Penalties&Impounds 13,817 41,198 41,198 0% 41,610 ** AB1389 Pass Through From CRA 53,843 62,791 - -100% - ** In-Lieu Vehicle License Fee 2,670,434 2,700,000 2,700,000 0% 2,727,000 ** PROPERTY TAXES-TOTAL $7,657,476 $7,755,614 $7,692,822 111115PPWW $7,769,750 1% SALES TAXES Sales Tax $ 4,148,138 $ 4,896,360 $ 5,054,822 3% $ 5,358,070 6% In-Lieu Sales Tax 1,451,493 1,405,216 1,851,848 32% 1,834,597 -1% SALES TAXES-TO $5,599,631 �,3 6,670 10% M7,192,667 4% OTHER TAXES Real Property Transfer Tax $ 178,963 $ 180,000 $ 180,000 0% $ 180,000 ** Business License Taxes 229,154 255,000 255,000 0% 255,000 ** Transient Occ.Tax-10% 175,352 300,000 628,943 110% 691,511 10% OTHER TAXES-TOTAL $1,063,943 45% FRANCHISE FEES Electrical Franchise $ 295,581 $ 310,000 $ 310,000 0% $ 301,522 ** Gas Franchise 91,775 89,700 89,700 0% 93,620 ** Cable TV Franchise 519,309 540,350 540,350 0% 545,754 ** Refuse Franchise 224,808 227,300 267,300 18% 269,673 1% Video Franchise Fee 25,710 25,000 25,000 0% 25,000 ** FRANCHISE FEES-TOTAL $1,232,350 OTHER AGENCIES Vehicle License Fees $ 197,205 $ 18,420 $ -100% $ - ** Grants-Federal 3,215 - ** ** Grants-State 26,324 379,832 -100% ** Grants-Other 5,000 184,285 - -100% - ** OTHER AGENCIES-TOTAL $231,745 $582,537 $ LICENSES,FEES,PERMITS Planning-Other Permits $ 69,826 $ 97,000 $ 73,997 -24% $ 73,997 0% Engineering-Plan Check 75,888 12,344 93,955 661% 147,161 57% Engineering-Map Check 2,204 - 11,640 ** 5,050 -57% Engineering-Inspection 65,978 10,165 73,445 623% 112,300 53% Other Engineering Fees 3,602 1,500 0 -100% - ** Geo/Soils Review 6,673 5,280 3,406 -35% 3,406 0% Encroachment Permits 42,759 35,845 35,845 0% 35,845 ** Building Permits 480,178 325,000 492,338 51% 709,271 44% Grading Permits 147,225 55,000 51,173 -7% 51,173 0% Mechanical Permits 20,662 15,000 13,611 -9% 13,611 0% Plumbing Permits 52,223 35,000 35,518 1% 35,518 0% Electrical Permits 47,589 30,000 31,372 5% 31,372 0% Mobile Home Park Op Permits 4,494 7,000 7,000 0% 7,000 ** Building Plan Check 222,761 118,471 320,020 170% 461,026 44% Grading Plan Check 187,691 55,000 69,067 26% 69,067 0% NPDES Permit Fees 51,369 35,000 36,860 5% 36,860 0% NPDES Business Inspection Fee 43,152 41,475 51,713 25% 52,230 1% Code Violation Citations 14,436 13,000 13,600 5% 15,000 10% Green Building Standards Fee (685) 400 400 0% 400 ** Comm Svcs-Contract Class 30,244 20,000 34,000 70% 21,500 -37% Comm Svcs-Youth Sports 750 1,800 3,600 100% 3,800 6% Comm Svcs-Special Events 33,244 60,721 43,465 -28% 41,965 -3% Comm Svcs-Senior Programs 3,065 2,045 2,550 25% 2,850 12% Comm Svcs-Early Childhood Development 119,389 65,000 83,119 28% 83,119 0% Neighborhood Parking Pgm 9,756 11,164 11,164 0% 11,164 ** Weed Abatement 31,973 25,000 25,000 0% 25,000 ** Trash Importation Fees - - 65,000 ** 50,000 -23% Miscellaneous Permits 1,000 1,000 0% 1,000 ** CURRENT SERVICES Recycling Program Revenue $ - $ 10,019 $ - -100% $ ** Sale of Publications 607 18 18 0% 18 ** Charges to Other Funds 106,552 113,196 146,564 29% 150,513 3% Charges to Water Enterprise 455,311 367,235 371,219 1% 385,063 4% Dev.Deposits 95,881 58,576 148,844 154% 128,973 -13% CIP Admin 190,893 237,651 259,640 9% 248,530 -4% CURRENT SERVICES-TOTAL $913,097 _ Exhibit A- Page 8 of 45 City of San Juan Capistrano GENERAL FUND-ESTIMATED REVENUE DETAIL BY TYPE FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year USE OF MONEY PROPERTY Community Building Rental $ 52,173 $ 43,550 $ 43,248 -1% $ 43,600 1% Park Rentals 10,655 4,500 6,100 36% 6,100 0% Other Facility Rental 6,115 7,104 6,903 -3% 7,000 1% Community Center Rental 79,843 64,162 65,475 2% 66,650 2% Gymnasium Rental 74,935 72,000 73,650 2% 74,300 1% Comm Svcs-Athletics/Rents 131,719 127,000 130,000 2% 130,000 0% Commercial Property Rental 42,612 52,500 54,000 3% 55,000 2% Investment Interest 32,094 100,000 75,000 -25% 75,000 0% Loan Interest 9,719 - - 0% - 0% $439,866 $454,376 FINES/FORFEITURES Parking Fines $ 476,074 $ 500,000 $ 535,000 7% $ 535,000 0% Vehicle Code Fines 885,326 600,000 375,000 -38% 330,000 -12% Other Fines and Forfeitures 2,436 2,000 2,000 0% 2,000 ** Abandoned Vehicle Abatement 27,776 27,000 25,000 -7% - -100% Public Safety(sales tax) 226,196 222,200 222,200 0% 222,200 ** FINES/FORFEITURES-TOTAL ■ $1,617,807 $1 -14% IF $1,089,200 OTHER REVENUE Other Reimbursements $ 706,950 $ 107,000 $ 30,000 -72% $ 30,000 0% Mandated Cost Reimb. 28,815 25,000 22,384 -10% 22,384 0% Damage To City Property 29,672 35,000 24,156 -31% 24,156 0% Sale of City Property - - 1,876 ** 1,876 0% Miscellaneous Revenue 8,606 48,958 5,131 -90% 5,131 0% CERT Revenue 250 300 222 -26% 222 0% Bond Proceeds 2,540,000 - - 0% - 0% OTHER REVENUE-TOTAL $3,314,294 $216,258 ' $83,769 TRANSFERS IN Gas Tax Fund $ 450,000 $ 450,000 $ 1,000,000 122% $ 750,000 -25% Open Space Fund 21,967 - - ** ** Trash Importation Fund 318,616 153,209 - -100% - ** C.O.P.S.Fund 90,030 100,000 100,000 0% 100,000 ** TRANSFERS IN-TOTAL $880,612 $703,209 $1,100,000 56% $850,000 Continuing Appropriations $ - $ 552,964 $ - -100% $ - ** Draw From Capital Reserves - 900,000 ** -100% TOTAL GENERAL FUND RESOURCES $24pO97,771 $2lp727p429 $23p2O3p273 7% $22p818,898 -2% Exhibit A- Page 9 of 45 City of San Juan Capistrano GENERAL FUND -EXPENDITURE DETAIL BY DIVISION FY 2012/2014 Percent Percent Actual Proiected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year GENERAL GOVERNMENT Legislation: City Council $ 140,026 $ 151,260 $ 141,618 -6% $ 149,038 5% Commissions&Committees 5,418 1,243 - -100% - ** City Manager: Administration 853,298 818,515 698,087 -15% 736,214 5% Human Resources 437,596 319,177 407,434 28% 412,177 1% Economic Development 40,379 188,660 162,694 -14% 163,995 1% City Attorney 587,835 564,991 467,940 -17% 470,041 0% City Clerk 466,433 391,110 494,794 27% 454,938 -8% Finance: Administration 585,805 412,543 609,459 48% 622,330 2% Finance 603,836 560,801 460,273 -18% 445,429 -3% Business License 47,667 58,034 60,617 4% 62,315 3% Customer Service 24,639 28,961 29,127 1% 29,696 2% GENERAL GOVERNMENT-TOTAL $3,792,933 $3,495,295 $3,532,043 1% $3,546,173 0% PUBLIC SAFETY Law Enforcement $ 7,263,064 $ 7,175,731 $ 7,664,769 7% $ 7,818,172 2% Public Safety Contract Services 532,627 567,936 402,624 -29% 341,636 -15% A.S.A.P.Volunteer Program 73,169 28,405 42,049 48% 42,650 1% Emergency Preparedness 120,134 67,045 73,308 9% 74,426 2% PUBLIC SAFETY-TOTAL $7,988,994 $7,839,117 $8,182,750 4% $8,276,884 1% COMMUNITY SERVICES Administration $ 774,614 $ 847,399 $ 629,014 -26% $ 628,308 0% Facility Operations 261,115 162,715 109,545 -33% 155,489 42% Special Events 170,484 176,872 189,616 7% 191,840 1% Class Programs 31,815 32,008 32,225 1% 34,632 7% Athletic Programs 74,530 64,996 62,811 -3% 63,930 2% Youth Programs 73,081 85,551 88,682 4% 97,272 10% Early Childhood Development 136,937 71,097 71,517 1% 83,820 17% Senior Citizens Services 31,329 55,958 57,816 3% 58,061 0% Community Center Operations 451,263 363,934 319,058 -12% 393,768 23% Gymnasium Operations 264,821 172,400 117,981 -32% 190,265 61% COMMUNITY SERVICES-TOTAL $2,269,988 $2,032,930 $1,678,265 -17.45% $1,897,385 13.06% DEVELOPMENT SERVICES Administration $ 950,523 $ 799,000 $ 854,288 7% $ 872,993 2% Planning Services 439,035 355,807 254,359 -29% 324,152 27% Permit Services: Building Permit Services 168,075 204,655 209,042 2% 212,971 2% Environmental Permit Services 8,764 10,592 10,703 1% 10,911 2% Inspection Services: Building Inspection 215,148 240,829 227,851 -5% 231,217 1% Environmental Inspection 256 - - 0% - 0% Code Enforcement: Building 212,104 267,502 272,690 2% 282,531 4% Business License 3,065 3,582 3,690 3% 3,762 2% DEVELOPMENT SERVICES-TOTAL $1,996,968 $1,881,967 $1,832,623 -3% $1,938,537 6% Exhibit A - Page 10 of 45 City of San Juan Capistrano GENERAL FUND -EXPENDITURE DETAIL BY DIVISION FY 2012/2014 Percent Percent Actual Proiected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PUBLIC WORKS Administration $ 1,304,759 $ 957,284 $ 906,742 -5% $ 928,962 2% Engineering: General Engineering 268,877 347,511 294,401 -15% 299,111 2% Development Engineering 128,957 188,362 234,334 24% 262,881 12% Traffic Engineering 137,145 278,123 241,186 -13% 236,606 -2% Engineering Inspection Services 50,307 72,481 75,541 4% 76,100 1% Trail Engineering 43 - - 0% - 0% Maintenance and Support: Building/Facility Operations 61,962 68,565 52,732 -23% 53,339 1% General Maintenance 443,539 419,787 393,147 -6% 406,568 3% Special Event Support 69,851 96,417 103,955 8% 94,547 -9% Weed Abatement 143,511 136,878 154,543 13% 154,834 0% Streets and Traffic: Street Maintenance 293,012 304,853 350,680 15% 323,588 -8% Street Cleaning 139,930 146,955 146,819 0% 151,206 3% Street Lighting 165,848 195,425 164,886 -16% 165,450 0% Traffic Control 150,530 161,424 173,219 7% 172,619 0% Storm and Winter Preparation 212,124 63,500 51,500 -19% 51,500 0% Parks and Open Space: Parkways, Medians,&Landscaping 297,616 333,391 290,427 -13% 294,644 1% Park Maintenance 634,800 630,720 578,215 -8% 611,218 6% Open Space Maintenance 56,281 143,328 68,972 -52% 71,282 3% Trail Maintenance 148,618 161,710 139,267 -14% 139,669 0% Parking Maintenance 373 - - 0% - 0% Sports Park Maintenance 240,186 334,277 344,267 3% 330,475 -4% Environmental: NPDES/Water Quality 107,096 14,240 1,208 -92% 1,231 2% Trash/Recycling 8,248 - - 0% - 0% PUBLIC WORKS-TOTAL $5,063,613 $5,055,231 $4,766,041 -6% $4,825,830 1% UTILITIES Engineering-Development Eng $ 9,191 $ 16,901 $ 17,521 4% $ 17,849 2% Maint and Support-General Maint 1,336 - - 0% - 0% Domestic Water Park Maintenance 7,158 - - 0% - 0% Environmental-Eng/NPDES Water Quality 86,956 356,469 270,865 -24% 258,683 -4% Storm Drain Maintenance-General Services 44,015 35,146 38,589 10% 40,102 4% Storm Drain Maintenance-Maint Services 169,670 146,109 142,833 -2% 143,925 1% Storm Drain Maintenance-Emergency Response 2,079 - - 0% - 0% UTILITIES-TOTAL $320,405 $554,625 $469,808 -15% $460,559 -2% TRANSFERS OUT To Debt Services $ 23,336 $ 64,000 $ 326,518 410% 331,781 2% To Capital Projects 842,028 600,166 2,223,000 270% 30,000 -99% To Parking Maintenance Fund - - 112,300 ** 115,400 3% TRANSFERS OUT-TOTAL $865,364 $664,166 $2,661,818 301% $477,181 -82% GENERAL • EXPENDITURES-TOTAL REVENUES OVER •ER)EXPENDITURES $1,799r5OS $204,098 Exhibit A - Page 11 of 45 City of San Juan Capistrano PARKING MAINTENANCE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Parking Revenue: Parking Fees $ 50,458 $ 45,000 $ 44,500 -1% $ 44,500 0% Parking Permits-Commuter 6,440 6,500 6,100 -6% 6,100 0% Parking Permits-Employees 1,030 950 1,600 68% 1,600 0% Interest 395 - - 0% - 0% Transfers In-General Fund - - 112,300 ** 115,400 3% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 58,324 $ 52,450 $ 164,500 214% $ 167,600 2% ESTIMATED EXPENDITURES AND OTHER USES Operating Costs: Personnel Charges $ 13,325 $ 8,938 $ 8,978 0% $ 9,150 2% Outside Services 212 - - 0% - 0% Utilities 9,111 9,123 10,926 20% 11,149 2% Facility Lease Payments 108,351 106,200 107,500 1% 107,500 0% Support Services 2,157 2,960 2,960 0% 2,960 ** Supplies - - - 0% - 0% Printing 944 1,050 1,100 5% 1,150 5% Maintenance Supplies 91 500 500 0% 500 ** Dues/Subscriptions - - - 0% - 0% Grounds Maintenance 476 550 600 9% 600 0% Other Maintenance 13,684 28,700 38,841 35% 31,887 -18% Admin/Overhead Charges 2,387 1,017 1,066 5% 1,098 3% Capital Improvements: 0% Parking Lot Improvements - - - 0% - 0% Machinery/Equipment - - - 0% - 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 150,738 $ 159,038 $ 172,471 8% $ 165,994 -4% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ (92,414) $ 0. .0. CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ (92,414) $ (106,588) $ (7,971) $ 1,606 ** AVAILABLE FUND BALANCE,JULY 1 438,349 345,935 239,347 231,376 AVAILABLE FUND BALANCE,JUNE 30 $ 345,935 $ 239,347 $ 231,376 $ 232,982 FUND BALANCE,JUNE 30 $ 345,935 $ 239,347 $ 231,376 $ 232,982 RESERVES AVAILABLE FUND BALANCE,JUNE 30 $ 345,935 $ 239,347 $ 231,376 $ 232,982 Exhibit A - Page 12 of 45 City of San Juan Capistrano TRASH IMPORTATION FEE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Importation Mitigation Fees-County of Orange $ 122,177 $ 65,000 $ - -100% $ - ** Interest income 100 - 0% ** TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 122,277 $ 65,000 $ -100% $ ** ESTIMATED EXPENDITURES AND OTHER USES Transfer Out-General Fund $ 318,616 $ 153,209 $ -100% $ ** TOTAL-ESTIMATED EXPENDITURES AND OTHER USES 318,616 153,209 -100% $ ** CURRENT YEAR REVENUE OVER • • 0• CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ $ CHANGE IN AVAILABLE FUND BALANCE $ (196,339) $ (88,209) $ $ AVAILABLE FUND BALANCE,JULY 1 284,548 88,209 AVAILABLE • BALANCE,JUNE 30 $ 88,209 FUND BALANCE,JUNE 30 $ 88,209 $ - $ $ RESERVES AVAILABLE • BALANCE,JUNE 30 $ 88,209 This fund is being closed in Fiscal Year 2012/13 and is being combined with the City's General Fund. Exhibit A - Page 13 of 45 City of San Juan Capistrano SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY/ HOUSING AUTHORITY ADMINISTRATION FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Reimbursement from Successor Agency $ 523,998 $ 608,916 $ 250,000 -59% $ 250,000 0% Reimbursement from Housing Authority - - 84,943 ** 92,492 9% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 523,998 $ 608,916 $ 334,943 -45% $ 342,492 2% ESTIMATED EXPENDITURES AND OTHER USES Administration Charges City Clerk's Office 191 4,597 - -100% - 0% City Manager's Office 187,340 260,143 94,883 -64% 73,135 -23% Community Services - - - 0% - 0% Development Services 37,267 50,938 8,154 -84% 28,640 251% Financial Services 62,425 92,760 146,963 58% 148,225 1% Public Works-Maintenance 13,937 14,430 - -100% - 0% Utilities - - 0% 0% Allocated Charges 135,644 173,214 - -100% - *** Capital Outlay 0% 0% Total Administration Charges 436,804 596,082 250,000 -58% 250,000 0% Housing Charges 0% 0% City Manager's Office 81,604 14,923 - -100% - *** Development Services 5,446 64,013 84,943 33% 92,492 9% Total Housing Charges 87,050 78,936 84,943 8% 92,492 9% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 523,854 $ 675,018 $ 334,943 -50% $ 342,492 2% CURRENT YEAR REVENUE• • • CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ $ CHANGE IN AVAILABLE FUND BALANCE $ 144 $ (66,102) $ $ AVAILABLE FUND BALANCE,JULY 1 65,958 66,102 AVAILABLE • Exhibit A - Page 14 of 45 City of San Juan Capistrano FARM OPERATIONS FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Swanner Ranch Crop Sales $ - $ - $ - 0% $ - 0% Farm Lease Revenue 28,776 13,200 28,000 112% 28,000 0% Swanner Ranch House Lease Revenue 26,210 34,200 36,000 5% 48,000 ** Interest Income 24 - - 0% - ** Transfers In-Ag Preservation Fund 115,680 - - 0% - 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 170,690 $ 47,400 $ 64,000 35% $ 76,000 19% ESTIMATED EXPENDITURES AND OTHER USES Utilities $ 9,722 $ 25,250 $ 18,772 -26% $ 18,878 1% Other Maintenance - 3,000 1,250 -58% 1,275 2% Machinery&Equipment Repair 1,812 1,000 1,000 0% 1,000 ** Maintenance and Repairs 16,129 11,180 19,430 74% 19,430 0% Transfer Out Water Debt Service Fund - 25,500 - -100% - 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 27,663 $ 65,930 $ 40,452 -39% $ 40,583 0% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ 143,0271 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ 143,027 $ (18,530) $ 23,548 $ 35,417 AVAILABLE FUND BALANCE,JULY 1 (122,786) 20,241 1,711 $ 25,259 AVAILABLE FUND BALANCE,JUNE 30 $ 20,241 .1 ,676 FUND BALANCE,JUNE 30 $ 20,241 $ 1,711 $ 25,259 $ 60,676 RESERVES AVAILABLE FUND BALANCE,JUNE 30 $ 20,241 .1 ,676 Exhibit A - Page 15 of 45 City of San Juan Capistrano EASTERN OPEN SPACE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES License and Lease Agreement Revenue $ 188,133 $ 215,000 $ 225,000 5% $ 225,000 0% Proceeds from Sale of Produce - - - 0% - 0% Interest Income 40 - - 0% - 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 188,173 $ 215,000 $ 225,000 225,000 _ ESTIMATED EXPENDITURES AND OTHER USES Grounds Maintenance $ 13,387 $ 50,000 $ 50,000 0% $ 50,000 ** Utilities 256 - 250 ** 250 ** Transfers Out-Open Space Construction Fund(CIP; 303,370 321,630 - -100% - ** 1IIiOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 317,013 $ 371,630 $ 50,250 -86% $ 50,250 0% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ (128,840) $ (156,630) $ 174,750 $ 174,750 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ (128,840) $ (156,630) $ 174,750 $ 174,750 AVAILABLE FUND BALANCE,JULY 1 91,720 (37,120) (193,750) (19,000) (19,000) 155,750 Exhibit A - Page 16 of 45 City of San Juan Capistrano FUND 10-SYSTEMS DEVELOPMENT FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 541,100 $ 371,357 $ 657,815 $ 173,021 $ 538,736 $ 1,342,316 $ 2,058,181 $ 2,350,052 $ 2,492,243 REVENUES Prior Year Uncollected Grant Revenue Systems Development Tax 396,913 165,000 492,338 709,271 746,306 654,575 227,001 75,861 - Development Fees-Ord 211 6,069 2,983 51,173 51,173 51,173 51,173 51,173 51,173 51,173 Federal Grants 426,634 13,504 State Grants 231,879 Prop.42 Funding(AB2928) 20,435 3,406 3,406 3,406 3,406 3,406 3,406 3,406 Other Revenue (711) 135,139 Interest 227 3,289 865 2,694 6,712 10,291 11,750 12,461 TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 1,061,011 $ 337,061 $ 550,206 $ 764,715 $ 803,579 $ 715,866 $ 291,8 TOTAL FUNDS AVAILABLE $ 1,602,111 $ 708,418 $ 1,208,021 $ 937,736 $ 1,342,315 $ 2,058,181 $ 2,350,0 EXPENDITURES 07103-Highland Dr.Prelim.Geotechnical Review 2,332 07104-Del Obispo/Cam Cap 4,982 07105-Pavement Rehabilitation 793,089 (142,064) - 07114-Ortega Highway Traffic Observation Project(Ortega Hwy 13,802 Traffic Signal Timing&Coord] 07116-1.Serra Rd/Rch Viejo Rd Intersect Imp 126,133 07119-Del Obispo Rehab-Agacuate to Blue Fin 850 07120-Non-TCRP Bus Bench Shelters 234,665 1,200 08103-Camino Del Avion/Ave Descanso-Lighted Crosswalk&Via 30,931 Positiva Sidewalk 10101-Alipaz St.from Calle Lucana to 100'North 33 12,467 11103-Strategic Transport Plan Update 12,161 11104-Infrastructure Assessment 3,428 11108-Rancho Viejo Rd.Rehabilitation 1,219 11109-Camino Lacouague Sidewalk 7,129 5,000 11503-Sun Ranch Public Drainage Easement Improvements 150,000 1,000,000 12501-Paseo Peregrino Cul De Sac Drainage Mitigation Due to 24,000 55,000 13501-St.Pierre Storm Drain Reimbursement Agreement 35,000 14101-Ortega Highway Sidewalk Widening 244,000 14102-Downtown Sidewalk Improvements Forster St./Camino 100,000 TOTAL EXPENDITURES $ 1,230,754 $ 50,603 $ 1,035,000 $ $ - $ - $ - $ - $ - OEM= M r r UNFUNDED PROJECTS: xxxxx-Alto Capistrano Street Light conversion to Mission Bells $ 283,000 xxxxx-Del Obispo Undergrounding-Paseo Terraza to Alipaz $ 985,000 Exhibit A - Page 17 of 45 City of San Juan Capistrano FUND 11-PARK AND RECREATION FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 1,325,855 $ 1,660,682 $ 598,765 $ 466,305 $ 793,246 $ 726,527 $ 894,586 $ 967,444 $ 874,350 REVENUES Park/Recreation Fees 464,227 - - 525,600 620,208 336,384 42,048 - - Grants State 62,793 Other Revenue 26,730 27,000 27,540 28,091 28,653 29,225 29,810 30,406 30,710 Interest 6,804 8,100 3,000 2,000 3,800 300 1,000 1,500 1,000 tOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 560,554 $ $ 30,540 $ 555,6 365,909 $ 72,858 $ 31,906 $ 31,710 TAL REVENUE AVAILABLE $ 1886 409 $ 629,305 $ 1,Q�+ a3 A29 $ 967,444 $ 999,350 $ 906,060 EXPENDITURES 07115-CIPAdministration 20,000 30,000 07203-Los Rios Park 115 07204-New Trail Improve/Existing Trail Easement - 75,000 75,000 75,000 75,000 07402-Para Adobe Structural Rehabilitation 8,133 64,881 07403-Blas Aguilar Adobe(Phase C) 37,406 86,273 07405-Para Adobe/Harrison Farm House Master Plan 246 20,486 07406-Montanez Adobe Structural Improvement 2,684 2,573 07407-Para Adobe/Harrison Farm House Site Imp. 1,934 36,217 08201-Trail Signage Program 53,228 16,558 09202-New Skateboard Park 7,106 09203-Playground Upgrades 57,959 84,248 50,000 50,000 50,000 - 09207-La Novia Park at San Juan Creek Road 3,000 09209-Northwest Open Space Park-Phase C 605,880 10201-Dog Park 5,052 80,681 13,000 11202-Eastern Open Space Reata Park and Events Center Imp. 500,100 11203-Eastern Open Space Trails 100,000 150,000 11301-New Roof For City Gym 28,864 14501-Los Rios Park Drainage Improvements 15,000 54,000 14201-Cook Park Softball Fields#2&#3&Soccer Field#2 88,750 15201-Cook Park Softball Field#1&Soccer Field#1 59,500 16201-Cook Park/La Novia Picnic Area Shade Structures- 72,850 TOTAL EXPENDITURES $ 225,727 $ 1,097,017 $ 163,000 $ 228,750 $ 719,380 $ 197,850 $ - $ 125,000 $ - UNFUNDED PROJECTS 09202-Skateboard Park $ 13,000 $ 120,000 $ 350,000 09109-Northwest Open Space Park-Phase D $ 1,089,248 xxxxx-Malaspina Trail $ 214,000 xxxxx-Reata Park and Event Center-On-site Sewer $ 87,500 xxxxx-Reata Park and Event Center-On-site Recycled Water $ 257,000 Exhibit A - Page 18 of 45 City of San Juan Capistrano FUND 12-DRAINAGE FUND FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ (557,418) $ (555,101) $ (539,551) $ (518,853) $ (491,256) $ (460,209) $ (456,759) $ (456,759) $ (456,759) REVENUES Drainage Fees 2,317 15,550 20,698 27,597 31,047 3,450 - - - Other Reimbursements 75,000 TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 2,317 $ 90,550 $ 20,698 $ 27,597 $ 31,047 $ 3,450 $ - $ - $ - TOTAL REVENUE AVAILABLE $ (555,101) $ (464,551) $ (518,853) $ (491,256) $ (460,209) $ (456,759) $ (456,759) $ (456,759) $ (456,759) EXPENDITURES 12502-Camino Capistrano Off-Ramp Catch Basins 75,000 TOTAL EXPENDITURES $ - $ 75,000 $ - $ ENDING r: UNFUNDED PROJECTS: XXXXX-Storm Drain Master Plan Study $ 920,000 15501-Camino Capistrano Storm Drain,San Juan Creek Road to Ortega Highway $ 31,500 $ 103,500 15502-Via Del Rey Drainage-South Side of Via Loordo to 230 FT West $ 31,500 $ 103,500 15503-Calle Arroyo and Sundance Drive Drainage Improvements $ 31,500 $ 103,500 15504-San Juan Creek Road at Calle Caballero Drainage $ 34,650 $ 127,300 15505-La Novia and La Ronda Drainage Improvements $ 32,000 $ 81,000 Exhibit A - Page 19 of 45 City of San Juan Capistrano AGRICULTURAL PRESERVATION FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Agricultural Preservation Fees $ 12,508 $ 18,000 $ 80,680 348% $ 193,460 140% Interest Income 474 500 - -100% - ** TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 12,982 $ 18,500 $ 80,680 336% $ 193,460 140% ESTIMATED EXPENDITURES AND OTHER USES Transfers Out-Farm Operations $ 115,680 $ - $ - 0% $ - 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 115,680 $ - $ - 0% $ - 0% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ (102,698) $ 18,500 $ 80,680 $ 193,460 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ (102,698) $ 18,500 $ 80,680 $ 193,460 AVAILABLE FUND BALANCE,JULY 1 183,363 80,665 99,165 179,845 AVAILABLE •BALANCE,JUNE 30 $ :0 FUND BALANCE,JUNE 30 $ 286,140 $ 304,640 $ 385,320 $ 578,780 RESERVES Long-term receivables $ 205,475 $ 205,475 $ 205,475 $ 205,475 AVAILABLE •BALANCE,JUNE 30 $ :0 Exhibit A - Page 20 of 45 City of San Juan Capistrano FUND 18-CCFP FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 4,947,127 $ 5,082,804 $ 1,180,470 $ 789,870 $ 2,504,430 $ 3,526,981 $ 3,848,508 $ 8,402,197 $ 11,543,229 REVENUES Circulation Fees 512,573 380,000 1,986,360 4,452,351 3,815,527 4,406,289 2,991,932 721,257 Grants County 21,250 Interest 23,364 11,600 34,400 50,200 58,200 108,000 147,400 149,100 TOTAL-PROJECTED REVENUES AND OTHER SOURCE $ 557,187 $ 391,600 $ 34,400 $ 2,036,560 $ 4,510,551 $ 3,923,527 $ 4,553,689 y' 3,141,032 $ 721,257 TOTAL AVAILABLE $ 5,504,314 $ 5,474,404 $ 1,214,870 $ 2,826,430 $ 7,014,981 $ 7,450,508 $ 8,402,197 $ 11,543,229 $ 12,264,486 EXPENDITURES 07101-Del Obispo St.Widen.S.O.Aspero to 400'N 71,720 07104-Del Obispo/Cam Cap City 5,779 07106-D.0 Street Widening 400'N of Calle Aspero to Aguacate Rd 38,204 07107-D.O.Circulation Improv&Bridge Widen. 87,854 3,650,704 07115-CIP Administration 37,000 30,000 07116-J.Serra Rd/Rch Viejo Rd Intersect Imp 07117-5J Creek Rd Widen,Valle Rd to Cam.Cap 34,617 319,445 425,000 2,866,000 2,300,000 09105-Trabuco Creek Bridge @ D.O.Approach Rpr 258,785 11102-TCRP Program Update 12,147 11107-Feasibility Study-Alipaz Extension 134,189 35,000 14103-Camino Las Ramblas and 1-5 Northbound Traffic Signal Modification 292,000 14104-Alipaz Street Widening,Camino Del Avion to Calle Rolando 30,000 197,000 1,302,000 15101-San Juan Creek Rd and Calle Cartegena Traffic Signal 425,000 TOTAL EXPENDITURES $ 421,510 $ 4,293,934 $ 425,000 $ 322,000 $ 3,488,000 $ 3,602,000 $ - $ - $ - UNFUNDED PROJECTS: xxxxx-Camino Capistrano widening between San Juan Creek Road&Car Wash $ 15,000,000 Exhibit A - Page 21 of 45 City of San Juan Capistrano LANDSCAPE MAINTENANCE DISTRICT FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Current Assessments $ 141,748 $ 137,177 $ 137,177 0% $ 141,291 ** Interest income 156 - - 0% - 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 141,904 $ 13 _,&0% $ 141,291 ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges $ 11,920 $ 16,956 $ 12,912 -24% $ 13,380 4% Utilities 25,875 40,757 27,852 -32% 28,623 3% Grounds Maintenance 35,376 48,598 54,661 12% 54,661 0% Materials,Services and Repairs 6,886 28,952 17,580 -39% 14,780 -16% Administrative Overhead 3,228 3,988 3,417 -14% 3,580 5% Capital Outlay - 4,000 8,000 100% - -100% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 83,284 $ 143,251 $ 124,422 115,024 • • • 1 1 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ $ $ $ CHANGE IN AVAILABLE FUND BALANCE $ 58,620 $ (6,074) $ 12,755 $ 26,267 AVAILABLE FUND BALANCE,JULY 1 70,366 128,986 122,912 135,667 AVAILABLEFUND FUND BALANCE,JUNE 30 $ 128,986 $ 122,912 $ 135,667 $ 161,934 RESERVES AVAILABLE • Exhibit A - Page 22 of 45 City of San Juan Capistrano CDBG/HOME GRANT FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES State Grant $ 220,105 $ - $ 200,000 ** $ 500,000 150% Program Income-State CDBG 46,859 90,000 20,000 -78% 10,000 -50% Program Income-State HOME 187,557 60,000 90,000 50% 70,000 -22% Interest Income 241 - - 0% - 0% TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 454,762 $ 150,000 $ 310,000 107% $ 580,000 - ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges $ 2,171 $ 5,084 $ 17,750 249% $ 13,834 -22% Admin Overhead - 3,123 13,559 334% 10,678 -21% CDBG-Program Income 5 10,000 86,900 769% 20,000 -77% HOME-Program Income 56,992 50,000 265,000 430% 90,000 -66% CDBG-Planning&Technical Assistance - - - 0% - 0% HOME-Owner Occupied Rehab(2010) 3,032 - 200,000 ** 400,000 100% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 62,201 $ 68,207 $ 583,209 755% $ 534,512 ' K411I.M.W11my-T-1 T.14 1• CONTRIBUTIONS FROM(TO)RESERVES Program Income (220,962) (81,793) 273,209 (45,488) Deferred Grant Revenues - - CHANGE IN AVAILABLE FUND BALANCE $ 171,599 $ - $ - 0% $ - 0.00% AVAILABLE FUND BALANCE,JULY 1 (171,599) (0) (0) 0% (0) AVAILABLE FUND BALANCE,JUNE 30 _EP_ 1 1 1 FUND BALANCE,JUNE 30 $ 220,962 $ 302,755 $ 29,546 $ 75,034 RESERVES Program Income/Grant Funds Available 220,962 302,755 29,546 75,034 Deferred Grant Revenues - - - - AVAILABLEFUND Exhibit A - Page 23 of 45 City of San Juan Capistrano FUND 17-GAS TAX FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 573,899 $ 295,874 $ 150,212 $ - $ 6,835 $ 23,722 $ 25,280 $ 27,093 $ 28,064 REVENUES Gas Tax 2103(New HUTA) 33,866 412,547 407,964 408,193 412,274 416,397 420,561 424,767 429,014 Gas Tax 2105 83,469 196,310 198,273 200,256 202,258 204,281 206,324 208,387 210,471 Gas Tax 2106 56,999 127,833 129,111 130,402 131,706 133,024 134,354 135,697 137,054 Gas Tax 2107 112,215 261,248 266,800 266,499 269,164 271,856 274,574 277,320 280,093 Gas Tax 2107.5 6,000 6,060 6,000 6,000 6,000 6,000 6,000 6,433 Interest 48 400 3,800 TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 286,597 $ 1,004,338 $ 1,008,208 $ 1,011,350 $ 1,021,402 $ 1,031,558 $ 1,041,813 $ 1,055,971 $ 1,063,065 TOTAL REVENUE AVAILABLE $ 860,496 $ 1,300,212 $ 1,158,420 $ 1,011,350 $ 1,028,237 $ 1,055,280 $ 1,067,093 $ 1,083,064 $ 1,091,129 EXPENDITURES 14105-Pavement Rehabilitation 339,293 250,000 15105-Pavement Rehabilitation 500,000 16105-Pavement Rehabilitation 530,000 17105-Pavement Rehabilitation 540,000 18105-Pavement Rehabilitation 555,000 19105-Pavement Rehabilitation 560,000 11108-Rancho Viejo Rd.Rehabilitation 329 700,000 13101-Ortega Highway/1-5 Interchange Sidewalk Pavers 145,000 13103-Regional Traffic Signal Synchronization Program 13,420 4,515 4,515 Transfer Out-General Fund(Street Maintenance) 225,000 450,000 1,000,000 750,000 500,000 500,000 500,000 500,000 500,000 WOTAL EXPENDITURES $ 564,622 $ 1,150,000 $ 1,158,420 $ 1,004,515 $ 1,004,515 $ 1,030,000 $ 1,040,000 $ 1,055,000 $ 1,060,000 UNFUNDED PROJECTS: None Exhibit A - Page 24 of 45 City of San Juan Capistrano COPS GRANT FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES State Grant(COPS) $ 100,016 $ 100,000 $ 100,000 0% $ 100,000 ** ftOTAL- PROJECTED REVENUES AND OTHER SOURCES $00,016 $ 100,000 $ 100,000 0% $ 100,000 ** ESTIMATED EXPENDITURES AND OTHER USES Transfer Out-General Fund $ 90,030 $ 100,000 $ 100,000 0% $ 100,000 ** TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 90,030 $ 100,000 $ 100,000 0% $ 100,000 ** CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ 9,986 $ - $ - $ - CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ $ $ CHANGE IN AVAILABLE FUND BALANCE $ 9,986 $ $ - 0% $ - 0% AVAILABLE FUND BALANCE,JULY 1 $ (9,986) $ 0 $ 0 0% $ 0 0% FUND BALANCE,JUNE 30 $ 0 $ 0 $ 0 $ 0 RESERVES AVAILABLE D : Exhibit A - Page 25 of 45 City of San Juan Capistrano SAN ONOFRE NUCLEAR GENERATING STATION FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES State S.O.N.G.S Reimbursement $ 230,800 $ 178,310 $ 182,600 2% $ 186,250 2% Interest income 6 - - 0% - 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 230,806 $ 178,310 $ 182,600 2% $ 186,250 2% ESTIMATED EXPENDITURES AND OTHER USES City Manager's Office $ 606 $ - $ - 0% $ - 0% Financial Services 3,378 4,552 -100% ** City Clerk 270 - 0% 0% Community Services 834 - - 0% - 0% Emergency Preparedness 183,581 182,552 182,600 0% 186,250 2% Development Services 3,578 - - 0% - 0% Public Works 7,269 0% 0% Utilities 1,043 - - - 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 200,560 $ 187,104 $ 182,600 -2% $ 186,250 2% CURRENT YEAR REVENUE• • • CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ $ CHANGE IN AVAILABLE FUND BALANCE $ 30,246 $ (8,794) $ - $ AVAILABLE FUND BALANCE,JULY 1 (33,133) (2,887) (11,681) (11,681) AVAILABLE • FUND BALANCE,JUNE 30 $ (2,887) $ (11,681) $ (11,681) $ (11,681) RESERVES Exhibit A - Page 26 of 45 City of San Juan Capistrano AIR QUALITY MANAGEMENT DISTRICT (AQMD)/AB 2766 FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES State AQMD/AB2766 Fees $ 40,838 $ 43,000 $ 43,000 0% $ 43,000 ** Grants-Other - - - 0% - 0% Interest Income 1,519 1,500 2,000 33% 2,000 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 42,356 $ 44,500 $ 45,000 1% $ 45,000 0% ESTIMATED EXPENDITURES AND OTHER USES Capital Outlay-Vehicles $ - $ - $ 30,000 $ - -100% Capital Outlay-Online Service Access - - - 0% ** Traffic Studies&Engineering 25 9,471 -100% ** Transfer Out-Facility Operations Fund 48,308 - - 0% 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 48,333 $ 9,471 $ 30,000 217% $ - -100% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ (5,977) $ 35,029 $ 15,00045,000 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ (5,977) $ 35,029 $ 15,000 $ 45,000 AVAILABLE FUND BALANCE,JULY 1 321,421 315,444 350,473 365,473 AVAILABLE FUND BALANCE,JUNE 30 315,444 $ 350,473 $ 365,473 $ 410,473 FUND BALANCE,JUNE 30 $ 315,444 $ 350,473 $ 365,473 $ 410,473 RESERVES Future Technology $ - $ - $ - $ - AVAILABLE FUND BALANCE,JUNE 30 $ 315,444 $ 350,473 $ 365,473 $ 410,473 Exhibit A - Page 27 of 45 City of San Juan Capistrano HOUSING IN-LIEU FEE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Housing In-Lieu Fees $ - $ - $ 33,000 ** $ 43,000 30% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ - $ - $ 33,000 ** $ 43,000 30% ESTIMATED EXPENDITURES AND OTHER USES Affordable Housing-Project Participation $ - $ $ - 0% 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ - $ $ - 0% 0% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ - $ $ 33,000 $ 43,000 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ $ $ - 0% $ - CHANGE IN AVAILABLE FUND BALANCE $ $ $ 33,000 ** $ 43,000 AVAILABLE FUND BALANCE,JULY 1 (287,989) (287,989) (287,989) 0% (254,989) FUND BALANCE,JUNE 30 $ 662,011 $ 662,011 $ 695,011 $ 738,011 RESERVES Long-term receivables $ 950,000 $ 950,000 $ 950,000 $ 950,000 Exhibit A - Page 28 of 45 City of San Juan Capistrano FUND 32-MEASURE M FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 2,421,763 $ 2,259,672 $ 157,943 $ 30,327 $ 54,413 $ 74,612 $ 26,348 $ 112,814 $ 99,472 REVENUES Prior Year Uncollected Grant Revenue Measure M Local Turnback 384,210 559,297 566,484 603,186 640,199 676,436 706,466 736,658 766,853 Measure M-Specific Project Grants Federal Grants 34,664 Grants-State Grants-County 49,650 Interest 11,133 3,200 2,900 900 - 300 - - EPOWPROJECTED REVENUES AND OTHER SOURCES $ 479,657 $ 562,497 $ 569,384 $ 604,086 $ 640,199 $ 676,736 $ 706,466 $ 736,658 $ 766,853 TOTAL AVAILABLE + $ 2,901,420 $ 2,822,169 $ 727,327 $ 634,413 $ 694,612 $ 751,348 $ 732,814 $ 849,472 $ 866,325 EXPENDITURES 07104-Del Obispo/Camino Capistrano 8,530 08102-Pavement Rehabilitation 15,905 1,162,666 13105-Pavement Rehabilitation 386,000 14105-Pavement Rehabilitation 100,000 15105-Pavement Rehabilitation 500,000 16105-Pavement Rehabilitation 500,000 17105-Pavement Rehabilitation 500,000 18105-Pavement Rehabilitation 500,000 19105-Pavement Rehabilitation 500,000 07107-Del Obispo Circulation Improvements&Bridge Widening 60,681 07109-Arterial Street Major Rehabilitation 134,549 86,114 150,000 175,000 07111-EI Camino Real at Don Juan Retaining Wall 81,000 405,000 07112-Ortega @ I-S Interchange(Prelim Design) 19,787 25,000 07116-1.Serra Rd/Rch Viejo Rd Intersect Imp 40,797 07118-Quiet Zone 166,258 781,211 07119-Del Obisp Rehabilitation-Agacuate to Blue Fin 25,556 50,000 07120-1 Bus Bench Shelters 155,836 800 08101-Del Obispo&Junipero Serra Rd.Rehabilitation 5,136 80,000 08102-Pavement ManagementProgrm 39,589 3,616 45,000 45,000 45,000 45,000 08103-Cam Del Avion/Ave Descanso-Lighted Crosswalk&Via Positiva 47,669 Sidewalk 10103-Camino Capistrano and La Zanja Street 151 250,849 10104-Trabuco Creek Road Improvements-Preliminary Eng. 40,000 11101-Sign Retroreflectivity Program 7,496 135,504 75,000 75,000 75,000 75,000 75,000 75,000 75,000 11106-Valle Road Sidewalk 11108-Rancho Viejo Rd.Rehabilitation 2,274 13102-Bridge at Acjachema Street @ La Calera Street-Preliminary Eng. 70,000 14104-Concrete Bus Pads TOTAL EXPENDITURES $ 641,748 $ 2,664,226 $ 697,000 $ 580,000 $ 620,000 $ 725,000 $ 620,000 $ 750,000 $ 620,000 r r : UNFUNDED PROJECTS: 10104-Trabuco Creek Road Improvements $ 400,000 $ 1,385,000 14105-Bridge at Acjachema Street and Lo Calera Street 278,000 1,687,500 14102-City Wide Accessibility ramps 221,500 135,000 130,000 130,000 130,000 14104-Concrete Bus Pads 68,000 420,000 xxxxx-Traffic Calming Projects 65,000 65,000 65,000 65,000 65,000 65,000 65,000 xxxxx-Traffic Signal Cabinet Upgrades 57,500 57,500 xxxxx-Audible Pedestrian Signals 61,000 61,000 xxxxx-Countdown Pedestrian Signals 31,000 Exhibit A - Page 29 of 45 City of San Juan Capistrano FUND 36-PARK,RECREATION,AND OPEN SPACE GRANTS FUND FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ - $ 119,346 $ 72,890 $ - $ - $ - $ - $ - $ - REVENUES Measure M Specific Projects 64,258 - 339,700 249,300 193,200 187,600 Grants-Federal 390,742 124,000 Grants-County 447,442 Grants-State 157,495 47,488 97,500 Interest 29 140 Other Reimbursements TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 221,782 $ 885,812 $ 561,200 $ 249,300 $ 193,200 $ 187,600 $ - TOTAL REVENUE AVAILABLE $ 221,782 $ 1,005,158 $ 634,090 $ 249,300 $ 193,200 $ 187,600 $ - EXPENDITURES 7403-Blas Aguilar Adobe(Phase C) 374,754 124,000 11204-2C Ranch/Trabuco Creek Habitat Restoration 64,258 415,942 339,700 249,300 193,200 187,600 11205-Trabuco Creek Habitat Restoration(Caltrans Funded) 30,654 46,596 72,890 11206-Tr_abuco Creek Habitat Restoration(California HCF) 7,524 94,976 97,500 TOTAL EXPENDITURES $ 932,268 $ 634,090 $ 249,300 $ 193,200 $ 187,600 $ - UNFUNDED PROJECTS: None Exhibit A - Page 30 of 45 City of San Juan Capistrano FUND 37-HIGHWAYS,STREETS,AND ROADS GRANTS FUND FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ - $ - $ - $ - $ - $ - $ - $ - $ - REVENUES Grants-State 276,645 618,000 Grants-Federal 2,549,312 TOTAL-PROJECTED REVENUES AND OTHER SOURCES - $ 2,825,957 $ 618,000 - TOTALREVENUEAVAILABLE - $ 2,825,957 $ 618,0 - EXPENDITURES 07105-Preventive Street Maintenance 23,245 13105-Pavement Rehabilitation 318,000 07107-Del Obispo Circulation Improvements&Bridge Widening 2,549,312 07117-SJ Creek Rd Widen,Valle Rd to Cam.Cap 300,000 08103-Cam Del Avion/Ave Descanso-Lighted Crosswalk&Via Positiva Sidewalk 253,400 TOTAL EXPENDITURES UNFUNDED PROJECTS(PENDING GRANT APPROVAL): -r Street Light Conversion Project Phose2 $ 450,000 Exhibit A - Page 31 of 45 City of San Juan Capistrano FUND 38 -OTHER GRANTS FUND FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ - $ - $ - $ - $ - $ - $ - $ - $ - REVENUES Measure M Project Specific Grants 311,752 89,600 24,600 24,600 OCTA Exchange of Funds Other Reimbursements 8,980 1,635 1,635 TOTAL-PROJECTED REVENUES AND OTHER SOURCE - $ 311,752 $ 98,58026,235 $ 26,235 $ (TOTAL REVENUE AVAILABLE - $ 311,752 $ 98,580 26,235 $ 26,235 $ - EXPENDITURES 07116-1.Serra Rd/Rch Viejo Rd Intersect Improvements 311,752 - 13103-Regional Traffic Signal Synchronization Program 98,580 26,235 26,235 TOTAL EXPENDITURES I ENDING D: UNFUNDED PROJECTS: 14501-Railroad/Drainage Improvements North of Stonehill 710,000 Exhibit A - Page 32 of 45 City of San Juan Capistrano DEBT SERVICE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Property Tax Rate/$100 of AV-Measure D(1990) $ 0.01680 $ 0.01060 $ 0.00405 -62% $ 0.00376 -7% Property Tax Rate/$100 of AV-Measure Y(2008) $ - $ 0.02770 $ 0.03554 28% $ 0.03334 -6% 0% Property Tax Levy-Series"A"of 1998,Measure D $ 1,044,503 $ 630,365 $ 252,058 -60% $ 229,738 -9% Property Tax Levy-Series 2009A,Measure Y 1,110,232 1,612,982 $ 2,113,472 31% $ 2,036,286 -4% Interest Income-Measure D 6,302 26,468 5,798 -78% 4,548 -22% Interest Income-Measure Y 4,505 22,226 4,250 -81% 5,378 27% Bond Proceeds-Judgment Obligation Bonds 150,000 - - 0% 0% Transfers In-General Fund 23,336 64,000 326,518 410% 331,781 2% TOTAL- PROJECTED REVENUES AND OTHER $ 2,338,878 $ 2,356,041 $ 2,702,096 15% $ 2,607,731 -3% ESTIMATED EXPENDITURES AND OTHER USES General Obligation Bonds-Measure D Principal $ 1,495,000 $ 1,100,000 $ 385,000 -65% $ 405,000 5% Interest 210,621 152,333 118,356 -22% 99,786 -16% Administration 1,500 4,500 4,500 0% 4,500 ** General Obligation Bonds-Measure Y - 0% - 0% Principal - 800,000 520,000 -35% 540,000 4% Interest 1,445,943 1,375,300 1,367,500 -1% 1,351,600 -1% Administration 1,130 4,500 4,500 0% 4,500 ** Bond Issuance Costs - - - 0% - 0% Judgment Obligation Bonds - 0% - 0% Principal - 240,000 ** 250,000 4% Interest 38,295 61,181 60% 56,281 -8% Administration - 1,705 1,500 -12% 1,500 0% Bond Issuance Costs 150,000 - - 0% - 0% Old Fire Station Acquisition Loan 23,336 24,000 24,000 0% 24,000 ** TOTAL-ESTIMATED EXPENDITURES AND OTHER $ 3,327,530 $ 3,500,633 $ 2,726,537 -22% $ 2,737,167 0% CURRENT YEAR REVENUE OVER • CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves-Measure D $ 656,316 $ 600,000 $ 250,000 $ 275,000 Transfers from(to)reserves-Measure Y $ 332,336 $ 544,592 $ (225,558) $ (145,564) CHANGE IN AVAILABLE FUND BALANCE $ - AVAILABLE FUND BALANCE,JULY 1 - ) 0 • • FUND BALANCE,JUNE 30 $ 3,154,224 $ 2,009,632 $ 1,985,190 $ 1,855,754 RESERVES Debt Service-Measure D(1990) $ 1,759,554 $ 1,159,554 $ 909,554 $ 634,554 Debt Service-Measure Y(2008) $ 1,394,670 $ 850,078 $ 1,075,636 $ 1,221,200 AVAILABLE • : Exhibit A - Page 33 of 45 City of San Juan Capistrano FUND 51-OPEN SPACE FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 2,383,635 $ 2,314,898 $ 2,206,798 $ 2,167,798 $ 541,427 $ 543,927 $ 546,427 $ 548,927 $ 551,427 REVENUES Grants-Federal Grants-State Bond Proceeds 45,000 Transfers In- Eastern Open Space Fund 303,370 321,630 Interest 11,818 16,900 11,000 10,600 2,500 2,500 2,500 2,500 2,500 TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 315,188 $ 383,530 $ 11,000 $ 10,600 $ 2,500 $ 2,500 $ 2,500 $ 2,500 $ 2,500 TOTAL REVENUE AVAILABLE $ 2,698,823 $ 2,698,428 $ 2,217,798 $ 2,178,398 $ 543,927 $ 546,427 $ 548,927 $ 551,427 $ 553,927 EXPENDITURES 09209-Northwest Open Space-Phase A/B 58,588 170,000 50,000 1,636,971 10203-RMV Riding Park Acquisition 11202-Eastern Open Space Reata Park and Events Center Improvements 289,367 285,633 11203-Eastern Open Space Grounds Trails 14,003 35,997 Transfer Out-General Fund 21,967 ES TOTAL EXPENDITUR $ 383,925 $ 491,630 $ 50,000 $ 1,636,971 $ - $ - $ - $ - $ - UNFUNDED PROJECTS: None Exhibit A - Page 34 of 45 City of San Juan Capistrano WATER ENTERPRISE OPERATIONS FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Water Commodity Chgs(DWMP) $ 8,085,743 $ 8,082,288 $ 4,812,000 -40% $ 4,854,000 1% Customer Svcs Chgs(DWMP) 3,563,833 3,430,683 3,535,000 3% 3,641,000 3% Meter,Inspection,Plan Check Fees 120,713 6,191 114,994 1757% 74,906 -35% Other Water Service Revenues 389,665 363,525 379,000 4% 388,350 2% Grants&Other Reimbursements 588,180 - - 0% - 0% Transfers In-Farm Operations - 25,500 - -100% - ** TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 12,748,134 $ 11,908,187 $ 8,840,994 -26% $ 8,958,256 1% ESTIMATED EXPENDITURES AND OTHER USES Finance Administration $ 357,835 $ 520,222 $ 372,866 -28% $ 370,388 -1% City Attorney 43,334 - - 0% - 0% Customer Service 670,014 706,023 705,070 0% 728,446 3% Information Technology and Communications 30,938 - - 0% - 0% Building-Inspection Services 59 - 0% - 0% Public Works Admin - 48,625 ** 49,665 2% Public Works Development Engineering 683 - 0% - 0% Public Works Maintenance and Support - - - 0% - 0% Water Administration 4,586 500 500 0% 500 ** Domestic Water Operations 9,116,161 7,384,193 6,876,213 -7% 7,104,411 3% Recycled Water 99,468 311,247 151,783 -51% 151,635 0% 0% TRANSFERS OUT 0% To GWRP Fund $ 642,908 $ 1,829,700 $ - -100% $ - ** To Water Replacement Fund - - 500,000 ** 500,000 0% To Facility Operations Fund 28,583 - - 0% - 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 10,994,569 $ 10,751,885 $ 8,655,057 -20% $ 8,905,045 3% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ 1,753,565 $ 1,156,302 $ 185,937 $ 53,211 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ 646,036 $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ 2,399,601 $ 1,156,302 $ 185,937 $ 53,211 AVAILABLE FUND BALANCE,JULY 1 (3,098,931) (699,330) 456,972 642,909 AVAILABLE FUND BALANCE,JUNE 30 $ (699,330) $ 456,972 $ •0• $ 696,120 FUND BALANCE,JUNE 30 $ (699,330) $ 456,972 $ 642,909 $ 696,120 RESERVES Contingencies(target 25%-50%) $ $ $ $ Penalty Revenue Reserve(Estimated) AVAILABLE FUND BALANCE,JUNE 30 $ 1 •1• $ 696,120 Exhibit A - Page 35 of 45 City of San Juan Capistrano WATER ENTERPRISE-DEBT SERVICE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Property Taxes-General $ 884,582 $ 871,744 $ 893,000 2% $ 901,000 1% Water Commodity Chgs(WMP) 2,916,004 1,733,750 1,975,000 14% 1,968,000 0% Interest Income 13,341 5,000 10,000 100% 10,000 0% Transfer from GWRP Fund 1,838,740 2,172,208 2,242,980 3% 2,235,562 0% TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 5,652,667 $ 4,782,702 $ 5,120,980 7% $ 5,114,562 0% ESTIMATED EXPENDITURES AND OTHER USES Administration $ 3,181 $ 8,500 $ 3,200 -62% $ 3,500 9% Lease Payment-SJCPFA Series 2002 619,734 621,566 661,714 6% 664,076 0% Lease Payment-SJCPFA Series 2004 1,349,048 1,355,462 1,422,194 5% 1,421,894 0% Lease Payment-SJCPFA Series 2009 794,944 783,502 793,744 1% 792,544 0% Lease Payment-SJBA Series 2002 1,838,740 2,172,208 2,242,980 3% 2,235,562 0% Transfer to Capital Project Funds 1,300,000 - 775,000 ** - -100% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 5,905,646 $ 4,941,238 $ 5,898,832 19% $ 5,117,576 -13% CURRENT YEAR REVENUE I I 1 :1 (3,014) CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ $ - CHANGE IN AVAILABLE FUND BALANCE $ (252,980) $ (158,536) $ (777,852) $ (3,014) AVAILABLE FUND BALANCE,JULY 1 1,199,837 946,857 788,321 $ 10,469 AVAILABLE FUND BALANCE,JUNE I $ 946,857 $ 788,321 $ 10,469 FUND BALANCE,JUNE 30 $ 2,243,282 $ 2,084,746 $ 1,306,894 $ 1,303,880 RESERVES Debt Reserve Requirement $ 1,296,425 $ 1,296,425 $ 1,296,425 $ 1,296,425 AVAILABLE FUND BALANCE,JUNE 1 $ 946,857 $ 788,321 $ 10,469 Exhibit A - Page 36 of 45 City of San Juan Capistrano WATER ENTERPRISE-GROUNDWATER RECOVERY PLANT OPERATIONS FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES MWD Grant @$250/af $ 337,775 $ 950,000 $ 1,136,250 20% $ 1,136,250 0% Water Commodity Chgs(GWRP) 1,136,313 2,622,000 6,281,000 140% 6,638,000 6% Other Reimbursement 1,462,400 262,000 - -100% - ** Transfer from Operating Fund 642,908 1,829,700 - -100% - ** (Avoided Cost of Imported Water) TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 3,579,397 $ 5,663,700 $ 7,417,250 31% $ 7,774,250 5% ESTIMATED EXPENDITURES AND OTHER USES Groundwater Recovery Plant System-General Services $ 242,385 $ 197,004 $ 212,001 8% $ 225,864 7% Groundwater Recovery Plant System-GRWP Water Quality 100,516 234,390 207,330 -12% 207,330 0% Groundwater Recovery Plant System-GRWP Plant 1,539,182 2,012,350 1,902,850 -5% 1,917,338 1% GAC - 200,000 225,000 13% 425,000 89% Groundwater Recovery Plant System-Well Maintenance 242,035 492,767 571,686 16% 576,122 1% Groundwater Recovery Plant System-Reservoir 3,248 3,000 3,000 0% 3,000 ** Groundwater Recovery Plant System-Emergencies and 41,585 39,420 40,000 1% 40,000 0% Domestic Water-General Services 29,966 - - 0% - 0% Transfers Out To Water Debt Service Fund 1,838,740 2,172,208 2,242,980 3% 2,235,562 0% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 4,037,657 $ 5,351,139 $ 5,404,847 1% $ 5,630,216 4% CURRENT YEAR REVENUE OVER(UNDER)EXPENDITURES $ (458,261) $ 312,561 $ 2,012,403 $ 2,144,034 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ - $ - CHANGE IN AVAILABLE FUND BALANCE $ (458,261) $ 312,561 $ 2,012,403 $ 2,144,034 AVAILABLE FUND BALANCE,JULY 1 (6,388,556) (6,846,817) (6,534,256) $ (4,521,853) AVAILABLE FUND BALANCE,JUNE 30 $ :4. FUND BALANCE,JUNE 30 $ (6,846,817) $ (6,534,256) $ (4,521,853) $ (2,377,819) RESERVES Contingencies(target 25%-50%) $ $ $ $ Capital Replacement $ $ $ $ Exhibit A - Page 37 of 45 City of San Juan Capistrano FUND 63-WATER REPLACEMENT FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 2,122,708 $ 1,398,503 $ 230,972 $ (463,994) $ (1,611,754) $ (609,658) $ (609,658) $ (609,658) $ 90,342 REVENUES Transfer In-Water Debt Service 775,000 Transfer In-Water Operations 500,000 500,000 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 Transfer In-Capital Improvement 235,000 Bond Proceeds Interest 7,916 4,032 TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 7,916 $ 4,032 $ 1,275,000 $ 500,000 $ 1,235,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 TOTAL REVENUE AVAILABLE $ 2,130,624 $ 1,402,535 $ 1,505,972 $ 36,006 $ (376,754) $ 390,342 $ 390,342 $ 390,342 $ 1,090,342 EXPENDITURES 07105-Preventive Street Maintenance 77,186 07801-Annual Valve Replacement Program 26,799 07802-Undefined Replacement Projects 118,980 08801-JRWSS Main Capital Outlay 25,352 660,000 815,686 239,570 08804-Pump Station Improvements Design 100,000 700,000 700,000 10803-San Juan Hills Waterline Replacements 431,109 130,000 95,000 355,000 11801-Pressure Regulating Stations 300,000 300,000 300,000 300,000 11803-Annual Asset Replacement-Water 49,402 3,563 11805-Water and Sewer Lines at Ortega Hwy/Del 0/1-5 3,293 143,000 574,280 843,190 22,904 13801-Greensand Filter Replacements 210,000 210,000 210,000 13802-GWRP Chemical Tank Upsizing 25,000 13803-Tirador Pump Replacement 75,000 13804-Kinoshita Pump Replacement 75,000 Transfer Out-Water Capital Improvements 235,000 TOTAL EXPENDITURES 32,121 $ 1,171,563 $ 1,969,966 $ 1,647,760 $ 232,904 $ 1,000,000 $ 1,000,000 $ 300,000 $ 300,000 UNFUNDED PROJECTS None Exhibit A - Page 38 of 45 City of San Juan Capistrano FUND 64-WATER CAPITAL IMPROVEMENT FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 8,292,395 $ 910,702 $ 8,610 $ (126,738) $ 366,212 $ 1,696,380 $ 3,245,030 $ 4,604,099 $ 3,231,049 REVENUES Water Capital Improvement Charge 44,588 10,000 - 188,745 461,090 432,331 466,988 214,795 87,395 Water Capacity Charge 58,443 15,000 - 244,382 596,983 565,691 609,078 276,450 112,650 Water Storage Fees 65,079 15,000 - 244,969 599,015 608,828 613,031 317,705 125,305 Grants-Other - Grants-Federal Grants State Transferin 1,300,000 235,000 - Other 288,000 - Interest 92,053 - - - 1,300 1,800 12,200 23,000 16,200 TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 1,560,163 $ 563,000 $ - $ 678,096 $ 1,658,388 $ 1,608,650 $ 1,701,297 $ 831,950 $ 341,550 TOTAL REVENUE AVAILABLE_ $ 9,852,558 $ 1,473,702 $ 8,610 $ 551,358 $ 2,024,600 $ 3,305,030 $ 4,946,327 $ 5,436,049 $ 3,572,599 EXPENDITURES 07115-CIP Administration 25,000 07803-Terminal Reservoir No.3-Habitat Mitigation 18,101 36,367 29,000 29,000 29,000 07804-Pipeline Improvements at Various Locs. 6,311 07806-SCADA System Expansion 306,893 07808-Chiquita Reservoir 2,504,355 250,000 07810-MNWD High West Side Interconnect 15,499 07811-760S Reservoir 104,036 365,693 - - 60,000 60,000 60,000 2,205,000 08802-Additional Ground Recovery Wells 2,857,440 08803-Pipelines E13&E14 713,117 08804-Pump Station Improvements Design 32,970 5,000 08806-Ocean Desalination Plant Feasib.Study 283,249 130,470 10801-City Water Facilities Security Upgrades 6,904 10802-GWRP Plant/Regional Domestic Distribution Facility Expansion 861,059 75,000 10804-GAC-Granular Activated Carbon Filter 1,114,631 575,562 11801-Pressure Regulating Stations 7,233 11802-Utilities master Plan Update 1,233 11803-Annual Asset Replacement-Water 69,910 11804-Emergency Standby Electrical Generation 7,329 11805-Water and Sewer Lines at Ortega Hwy/Del 0/1-5 6,586 27,000 106,348 156,146 4,220 17801-DWMP Pipelines-E22 Across San Juan Creek and E9 across Oso Creek 282,228 19801-Domestic Water line E-22a 637,500 19802-DWMP Pipelines;El Ortega Highway Wester 1/3 of line 761,000 Transfer Out-Water Capital Improvements 235,000 TOT LE E D , Transfer In/(Out)-Water Capital Replacement UNFUNDED PROJECTS 10802-GWRP Expansion ■ $ 1,200,000 11804-Emergency Standby Power Generation $ 900,000 Exhibit A - Page 39 of 45 City of San Juan Capistrano FUND 65-RECYCLED WATER FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ (2,116,164) $ (1,774,150) $ (1,757,150) $ (1,957,150) $ (1,808,171) $ (1,746,889) $ (1,481,288) $ (1,302,125) $ (1,107,367) REVENUES Water Capacity Charge 180,495 17,000 148,979 61,282 265,601 179,163 194,758 194,758 Grant-State 310,893 Bond Proceeds - Transfer In-Debt Service Fund - Interest TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 491,388 $ 17,000 $ - $ 148,979 $ 61,282 $ 265,601 $ 179,163 $ 194,758 $ 194,758 TOTAL REVENUE AVAILABLE $ (1,624,776) $ (1,757,150) $ (1,757,150) $ (1,808,171) $ (1,746,889) $ (1,481,288) $ (1,302,125) $ (1,107,367) $ (912,609) EXPENDITURES 7115-CIP Administration 25,000 7605-Recycled Water System Retrofits 40,945 - - - - - 8602-Recycled Water Pressure Reducing Valve 2,583 10601-Recycled Water Pipelines 80,331 11802-Utilities Master Plan Update 515 13805-Hollywood Well Reline/New Pump 150,000 13806-Rosenbaum Well Tie-In 50,000 TOTAL EXPENDITURES $ 149,374 $ - $ 200,000 $ - $ - $ - $ - $ - $ - ENDING FUND BALANCE $ r r r :r: r r .09 UNFUNDED PROJECTS 7605-Recycled Water System Retrofits $ 250,000 Exhibit A - Page 40 of 45 City of San Juan Capistrano SEWER ENTERPRISE FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Plumbing Permits $ - $ - $ 0% $ - 0% Sewer Connection Fees - - 0% - 0% Sewer Service Charges 3,121,234 3,270,500 3,355,000 3% 3,539,000 5% Interest 21,631 8,820 10,000 13% 10,000 0% Other 110,459 - - 0% - 0% Transfer In-Capital Improvement/Replacement 250,000 250,000 250,000 0% 250,000 ** FROM ESTIMATED EXPENDITURES AND OTHER USES Administrative Services-Customer Service $ 153,875 $ 186,025 $ 167,750 -10% $ 176,950 5% Development Services-Building 81 - - 0% - 0% Public Works Administration 149 - - 0% - 0% Public Works Engineering 19,410 14,482 15,142 5% 15,465 2% Public Works-Maintenance/Support-Fleet Maintenance - 90,000 - -100% - ** Public Works-NPDES/Water Quality 41,195 69,625 50,100 -28% 10,100 -80% Utilities Wastewater Operations 2,984,749 2,852,955 2,858,296 0% 2,834,560 ** Transfer Out To Capital Fund - - - 0% - 0% Transfers Out to Sewer Replacement Fund - 631,100 625,000 -1% 625,000 ** Transfers Out To Facility Operations Fund 28,583 - - 0% - 0% rTOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 3,228,042 $ 3,844,187 $ 3,716,288 -3% $ 3,662,075 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ - $ - $ $ - CHANGE IN AVAILABLE FUND BALANCE $ 275,282 $ (314,867) $ (101,288) $ 136,925 AVAILABLE FUND BALANCE,JULY 1 1,555,851 1,831,133 1,516,266 $ 1,414,978 •� FUND BALANCE,JUNE 30 $ 1,831,133 $ 1,516,266 $ 1,414,978 $ 1,551,903 RESERVES Contingencies(target 25%-50%) $ - $ - $ $ - AVAILABLE FUND BALANCE,JUNE 30 1,831,133 $ 1,516,266 1,414,978 $ •0 Exhibit A - Page 41 of 45 City of San Juan Capistrano FUND 71-SEWER REPLACEMENT FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 990,377 $ 1,022,187 $ 1,368,287 $ 1,770,694 $ 2,094,094 $ 2,530,294 $ 2,919,494 $ 3,109,594 $ 3,299,694 REVENUES Transfer In-Sewer Enterprise Operations(Depreciation) 568,300 631,100 625,000 625,000 625,000 625,000 625,000 625,000 625,000 Transfers In-Capital Improvement Fund 300,000 250,000 250,000 250,000 250,000 200,000 - - - Interest 2,096 6,800 12,400 13,200 14,200 15,100 15,100 15,100 LI TAL-PROJECTED REVENUES AND OTHER SOURCES 870,396 $ 881,100 $ 881,800 $ 887,400 $ 888,200 $ 839,200 $ 640,100 $ 640,100 $ 640,100 TAL REVENUE AVAILABLE $ 1,860,773 $ 1,903,287 $ 2,250,087 $ 2,658,094 $ 2,982,294 $ 3,369,494 $ 3,559,594 $ 3,749,694 $ 3,939,794 EXPENDITURES 7105-Preventive Street Maintenance 77,187 7706-Preventive Maint.-Major Construction 728,610 8701-Grease Food Interceptor Program 20,843 75,000 100,000 11701-Annual Sewer Replacement Program 2,067 450,000 450,000 450,000 450,000 450,000 450,000 450,000 450,000 11805-Water and Sewer Lines at Ortega Hwy/Del 0/1-5 9,879 10,000 29,393 14,000 2,000 Transfer Out-Sewer Capital Improvement - - - - - - - - - TOTAL EXPENDITURES $ 838,586 $ 535,000-$ 479,393 $ 564,000 $ 452,000 $ 450,000 $ 450,000 $ 450,000 $ 450,000 UNFUNDED PROJECTS NONE Exhibit A - Page 42 of 45 City of San Juan Capistrano FUND 72-SEWER CAPITAL IMPROVEMENT FY 2012/14 ACTUAL AMENDED ADOPTED ADOPTED PROPOSED PROPOSED PROPOSED PROPOSED PROPOSED Description 2010/11 2011/12 2012/13 2013/14 2014/15 2015/16 2016/17 2017/18 2018/19 BEGINNING FUND BALANCE $ 7,629,182 $ 7,526,640 $ 3,961,283 $ 1,610,083 $ 902,745 $ 2,541,572 $ 4,461,007 $ 6,488,987 $ 7,803,793 REVENUES Sewer Connection Fees 430,076 210,000 1,061,562 2,134,327 2,356,735 2,255,680 1,282,406 442,161 Other Reimbursements-CRA 750,000 250,000 500,000 500,000 Transfer In-Sewer Replacement Interest 24,351 39,300_ 19,700 8,100 4,500 12,700 22,300 32,400 39,000 TOTAL- PROJECTED REVENUES AND OTHER SOURCES $ 1,204,427 $ 499,300 $ 519,700 $ 1,569,662 $ 2,138,827 $ 2,369,435 $ 2,277,980 $ 1,314,806 $ 481,161 TOTAL REVENUE AVAILABLE $ 8,833,609 $ 8,025,940 $ 4,480,983 $ 3,179,745 $ 3,041,572 $ 4,911,007 $ 6,738,987 $ 7,803,793 $ 8,284,954 EXPENDITURES 07115-CIP Administration 25,000 07701-SOCWA PC#2 Rehabilitation 300,392 520,700 2,320,900 1,727,000 07702-Hydraulic Cap Proj#4-Trunk Line Reconst. 224,197 07703-New Hydraulic Capital Project#1&#6 47,165 2,353,957 07704-Hyd Cap.Project#2-Trunk Line Recon 148,258 07705-Sewer System Monitoring Project 168 08701-Grease Food Interceptor Program 50,000 50,000 10704-SOCWA PC5 646 11802-Utilities Master Plan Update 1,030 12701-Offsite Sewer Reimbursement-Tract 16634 10,113 690,000 Transfer Out-Sewer Operations 250,000 250,000 250,000 250,000 250,000 250,000 250,000 Transfer Out-Sewer Capital Replacement 300,000 250,000 250,000 250,000 250,000 200,000 [TOTAL EXPENDITURES $ 1,306,969 $ 4,064,657 $ 2,870,900 $ 2,277,000 $ 500,000 $ 450,000 $ 250,000 UNFUNDED PROJECTS NONE Exhibit A - Page 43 of 45 City of San Juan Capistrano INSURANCE&BENEFITS FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Medical Charges $ 1,115,824 $ 1,195,475 $ 1,125,239 -6% $ 1,233,083 10% Dental Charges 99,184 109,337 110,368 1% 113,679 3% Vision Charges 24,796 24,978 23,916 -4% 24,634 3% Worker's Compensation Charges 153,733 258,066 261,000 1% 261,000 0% Other Benefit Charges 226,899 240,757 246,235 2% 248,220 1% Retiree Health Ins.Charges 155,081 166,500 129,116 -22% 134,926 4% Retirement Charges 1,845,494 2,086,646 2,083,474 0% 1,936,637 -7% OPEB Liability Charges 97,131 150,000 110,000 -27% 110,000 0% Bilingual Pay Charges 25,211 24,478 17,399 -29% 17,399 0% General Liability Charges 928,608 1,201,548 1,020,273 -15% 942,326 -8% Interest 640 - - 0% - 0% ED REVENUES AND OTHER SOURCES ,127,0 $ 5,021,904 _ ESTIMATED EXPENDITURES AND OTHER USES Health Insurance Reimbursement $ 128,965 $ 139,138 $ - -100% $ - 0% Medical Insurance Premiums 915,790 1,056,337 1,125,239 7% 1,233,083 10% Dental Insurance Premiums 105,210 109,337 110,368 1% 113,679 3% Vision Insurance Premiums 24,642 24,978 23,916 -4% 24,634 3% Life Insurance Premiums 24,021 23,968 24,221 1% 24,388 1% Disability Insurance 106,042 115,506 116,760 1% 117,714 1% Worker's Compensation Premiums 269,391 258,066 261,000 1% 261,000 0% Retiree Health Insurance Premiums 173,109 186,500 129,116 -31% 134,926 4% Bilingual Pay 23,452 26,700 17,399 -35% 17,399 0% O.C.Employees Retirement System 1,857,782 2,057,700 2,077,012 1% 1,930,109 -7% ICMA Retirement System 18,446 10,226 6,462 -37% 6,528 1% Medicare 102,586 101,283 105,254 4% 106,118 1% Health Savings Account 18,501 8,460 - -100% - 0% OPEB Liability Charges 80,855 150,000 110,000 -27% 110,000 0% Liability Insurance/Bonds 1,197,598 1,201,869 1,020,273 -15% 942,326 -8% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 5,046,391 $ 5,470,068 $ 5,127,020 ' -6% $ 5,021,904 _ CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves $ $ $ $ CHANGE IN AVAILABLE FUND BALANCE $ (373,790) $ (12,283) $ - $ - AVAILABLE FUND BALANCE,JULY 1 667,821 294,031 281,748 281,748 FUND BALANCE,JUNE 30 294,031 281,748 281,748 281,748 RESERVES AVAILABLE FUND BALANCE,JUNE 30 $ 294,031 $ 281,748 $ 281,748 $ 281,748 Exhibit A - Page 44 of 45 City of San Juan Capistrano FACILITIES OPERATIONS FUND FY 2012/2014 Percent Percent Actual Projected Proposed Change From Proposed Change From Description 2010/11 2011/12 2012/13 Prior Year 2013/14 Prior Year PROJECTED REVENUE AND OTHER SOURCES Fixed Asset/Occupancy Charges $ 1,216,174 $ 891,153 $ 515,790 -42% $ 879,595 71% Vehicle Operation Charges 295,156 295,155 276,285 -6% 277,448 0% IT/Communication Charges 852,955 912,282 928,400 2% 915,416 -1% Interest 13,004 10,000 10,000 0% 11,000 0% Other 35,181 - - 0% - 0% Sale of City Property 4,015 0% 0% Transfers in AQMD Fund 48,308 0% 0% Transfers in Water Operations Fund 28,583 0% 0% Transfers in Sewer Fund 28,583 - - 0% - 0% T ESTIMATED EXPENDITURES AND OTHER USES Fleet Maintenance $ 371,973 $ 316,145 $ 276,285 -13% $ 277,448 0% Building Maintenance 971,687 1,104,309 806,015 -27% 840,820 4% Business Services 36,414 46,075 49,775 8% 49,775 0% Information Tech and Communication Services 1,456,290 999,108 928,400 -7% 915,416 -1% TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 2,836,363 $ 2,465,637 $ 2,060,475 -16% $ 2108 • ► • 1 � 1 111 CONTRIBUTIONS FROM(TO)RESERVES Transfers from(to)reserves Investment in Capital Assets $ 479,167 $ 424,399 $ 330,000 $ 330,000 Draw from Reserves-One Time Costs/Emergencies Capital Outlay - (923,387) (256,700) (260,200) CHANGE IN AVAILABLE FUND BALANCE $ 164,764 $ (856,035) $ (256,700) $ 69,800 AVAILABLE FUND BALANCE,JULY 1 2,661,887 2,826,651 1,970,616 1,713,916 AVAILABLE • 1,970,616 FUND BALANCE,JUNE 30 $ 7,282,022 $ 6,001,588 $ 5,671,588 $ 5,671,588 RESERVES Investment in Capital Assets $ 4,455,371 $ 4,030,972 $ 3,957,672 $ 3,887,872 AVAILABLE • 1,970,616 OUTLAYCAPITAL Capital Outlay-Fleet Operations - 315,190 85,000 -73% 63,500 -25% CapitalOutlay-Building/Facilities - - 0% - 0% Capital Outlay-Business Services - - 0% - 0% Capital Outlay-Network/Information Technology 608,196 171,700 -72% 196,700 15% Contributed Capital from Other Funds - - 0% - 0% Capital Outlay Subtotal $ 72% $ 260,200 - Exhibit A - Page 45 of 45