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Resolution Number 15-06-15-01
Projected Projected Beginning Operating CIP Transfers Transfers Ending Cont. Balance Revenues Expenditures Expenditures In Out Balance Res. 7/1/2015 (1)FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 Adjustments 6/30/2016 % GENERAL FUNDS General Fund Unassigned‐Contingency 11,698,721$ 24,758,585$ (24,505,010)$ ‐$ 410,195$ (518,030)$ 50,000$ 11,894,461$ 47.7% Assigned‐Future Capital Projects 2,000,000 ‐ ‐ ‐ ‐ ‐ ‐ 2,000,000 Assigned‐Other Purposes 45,000 ‐ ‐ ‐ ‐ ‐ ‐ 45,000 Non‐Spendable‐Loans to CRA 2,029,879 ‐ ‐ ‐ ‐ ‐ (50,000) 1,979,879 Total General Fund 15,773,600$ 24,758,585$ (24,505,010)$ ‐$ 410,195$ (518,030)$ ‐$ 15,919,340$ Parking Maintenance Fund Assigned‐Parking Maintenance 187,741$ 61,465$ (124,065)$ (181,000)$ 134,450$ ‐$ ‐$ 78,591$ Successor Agency to the CRA/Housing Authority Administration Fund Unassigned 64,527$ 225,190$ (225,190)$ ‐$ ‐$ ‐$ ‐$ 64,527$ Farm Operations Fund Assigned‐Farm Operations 152,728$ 87,300$ (65,610)$ ‐$ ‐$ ‐$ ‐$ 174,418$ Eastern Open Space Fund Unassigned 298,934$ 229,800$ (311,950)$ ‐$ ‐$ ‐$ ‐$ 216,784$ GENERAL FUNDS ‐ TOTAL 16,477,530$ 25,362,340$ (25,231,825)$ (181,000)$ 544,645$ (518,030)$ ‐$ 16,453,660$ Special Revenue Funds Systems Development/Ord. 211 Fund Committed‐Capital Projects 296,923$ 437,290$ ‐$ (343,400)$ ‐$ ‐$ ‐$ 390,813$ Park and Recreation Fund Committed‐Capital Projects 1,140,416$ 1,370,165$ ‐$ (293,000)$ ‐$ ‐$ ‐$ 2,217,581$ Drainage Fund Committed‐Capital Projects (361,983)$ 67,850$ ‐$ ‐$ ‐$ ‐$ ‐$ (294,133)$ Agricultural Preservation Fund Committed‐Capital Projects 941,816$ 93,755$ ‐$ ‐$ ‐$ ‐$ ‐$ 1,035,571$ Landscape Maintenance Fund Committed‐Landscape Maintenance 229,690$ 137,455$ (207,725)$ ‐$ ‐$ ‐$ ‐$ 159,420$ CDBG/HOME Fund Restricted‐Affordable Housing 286,473$ 168,765$ (276,365)$ ‐$ ‐$ ‐$ ‐$ 178,873$ Gas Tax Fund Restricted‐Street Maintenance and Projects 408,509$ 812,765$ ‐$ (771,000)$ ‐$ (300,000)$ ‐$ 150,274$ CCFP Fund Committed‐Capital Projects 4,631,779$ 809,840$ ‐$ (140,000)$ ‐$ ‐$ ‐$ 5,301,619$ S.O.N.G.S. Fund Restricted‐Emergency Preparedness 221$ 193,600$ (193,600)$ ‐$ ‐$ ‐$ ‐$ 221$ AQMD Fund Restricted‐Mobile Source Emission Reduction 314,311$ 44,755$ (45,000)$ (136,360)$ ‐$ (10,195)$ ‐$ 167,511$ Measure M Fund Restricted‐Capital Projects 192,707$ 656,390$ ‐$ (819,580)$ ‐$ ‐$ ‐$ 29,517$ Housing In‐Lieu Fee Fund Committed‐Capital Projects 1,879,259$ 1,265,250$ ‐$ ‐$ ‐$ ‐$ ‐$ 3,144,509$ Non‐Spendable‐LT Receivable 950,000 ‐ ‐ ‐ ‐ ‐ ‐ 950,000 Total Housing In‐Lieu Fund 2,829,259$ 1,265,250$ ‐$ ‐$ ‐$ ‐$ ‐$ 4,094,509$ Local Law Enforcement Grants Fund Restricted‐Law Enforcement 75$ 100,000$ ‐$ ‐$ ‐$ (100,000)$ ‐$ 75$ Park and Open Space Grant Fund Restricted‐Capital Projects ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ Street and Highways Grant Fund Restricted‐Capital Projects 2,500$ 4,628,760$ ‐$ (4,628,760)$ ‐$ ‐$ ‐$ 2,500$ Other Grants Fund Restricted‐Capital Projects ‐$ 1,580$ ‐$ (1,580)$ ‐$ ‐$ ‐$ ‐$ Measure M Competitive Grants Fund Restricted‐Capital Projects 225$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 225$ SPECIAL REVENUE FUNDS ‐ TOTAL 10,912,921$ 10,788,220$ (722,690)$ (7,133,680)$ ‐$ (410,195)$ ‐$ 13,434,576$ Debt Service Fund Restricted‐Debt Service 1,955,019$ 2,341,955$ (2,708,035)$ ‐$ 308,580$ ‐$ ‐$ 1,897,519$ Capital Improvement Funds General Project Fund Assigned‐Capital Projects ‐$ ‐$ ‐$ (75,000)$ 75,000$ ‐$ ‐$ ‐$ Open Space Bond Projects Fund Restricted ‐ Open Space Projects 417,718$ 10,100$ ‐$ ‐$ ‐$ ‐$ ‐$ 427,818$ Community Facilities District Bonds Fund Restricted ‐ Community Facilities Projects 321,000$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 321,000$ CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY - ALL FUNDS FY 2015/2016 EXHIBIT A - Page 1 of 31 Projected Projected Beginning Operating CIP Transfers Transfers Ending Cont. Balance Revenues Expenditures Expenditures In Out Balance Res. 7/1/2015 (1)FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 Adjustments 6/30/2016 % CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY - ALL FUNDS FY 2015/2016 Successor Agency Non‐Housing Bonds Fund Restricted ‐ Redevelopment Projects 64,550$ 5,555$ ‐$ (64,500)$ ‐$ ‐$ ‐$ 5,605$ CAPITAL PROJECTS FUNDS ‐ TOTAL 803,268$ 15,655$ ‐$ (139,500)$ 75,000$ ‐$ ‐$ 754,423$ GENERAL GOVERNMENTAL FUNDS ‐ TOTAL 30,148,738$ 38,508,170$ (28,662,550)$ (7,454,180)$ 928,225$ (928,225)$ ‐$ 32,540,178$ ENTERPRISE FUNDS Water Enterprise Funds Water Operations Fund Unrestricted Net Assets‐Available 1,871,023$ 10,840,335$ (9,746,705)$ ‐$ ‐$ (750,000)$ ‐$ 2,214,653$ 22.7% Unrestricted Net Assets‐Other 2,083,937 ‐ ‐ ‐ ‐ ‐ ‐ 2,083,937 Investment in Capital Assets 65,173,950 ‐ ‐ ‐ ‐ ‐ ‐ 65,173,950 Total Water Operations Fund 69,128,910$ 10,840,335$ (9,746,705)$ ‐$ ‐$ (750,000)$ ‐$ 69,472,540$ Water Debt Service Fund Unrestricted Net Assets‐Available 58,874$ 2,455,075$ (4,328,495)$ ‐$ 1,873,420$ ‐$ ‐$ 58,874$ Unrestricted Net Assets‐Rate Stabilization 1,296,425 ‐ ‐ ‐ ‐ ‐ ‐ 1,296,425 30.0% Total Water Debt Service Fund 1,355,299$ 2,455,075$ (4,328,495)$ ‐$ 1,873,420$ ‐$ ‐$ 1,355,299$ GWRP Operations Fund Unrestricted Net Assets‐Available (3,211,235)$ 3,890,650$ (2,017,230)$ ‐$ ‐$ (1,873,420)$ ‐$ (3,211,235)$ Investment in Capital Assets 1,820,867 ‐ ‐ ‐ ‐ ‐ ‐ 1,820,867 Total GWRP Operations Fund (1,390,368)$ 3,890,650$ (2,017,230)$ ‐$ ‐$ (1,873,420)$ ‐$ (1,390,368)$ Non‐Potable Water Operations Fund Unrestricted Net Assets‐Contingency 203,663$ 1,279,525$ (455,580)$ ‐$ ‐$ (820,000)$ 20,182$ 227,790$ 50.0% Unrestricted Net Assets‐Available 62,712 ‐ ‐ ‐ ‐ ‐ (20,182) 42,530 Total Non‐Potable Water Operations Fund 266,375$ 1,279,525$ (455,580)$ ‐$ ‐$ (820,000)$ ‐$ 270,320$ Water Capital Replacement Fund Unrestricted Net Assets‐Capital Projects 7,761$ 3,030$ ‐$ (684,500)$ 750,000$ ‐$ ‐$ 76,291$ Water Capital Improvement Fund Unrestricted Net Assets‐Capital Projects 2,575,895$ 780,855$ ‐$ ‐$ ‐$ ‐$ ‐$ 3,356,750$ Non‐Potable Water Capital Improvement Fund Unrestricted Net Assets‐Capital Projects (703,278)$ 1,550$ ‐$ (250,000)$ 820,000$ ‐$ ‐$ (131,728)$ SJC Public Financing Authority Unrestricted Net Assets‐Available 207,369$ 797,645$ (797,645)$ ‐$ ‐$ ‐$ ‐$ 207,369$ Restricted for Debt Service 751,753 ‐ ‐ ‐ ‐ ‐ ‐ 751,753 Investment in Capital , net of related debt (33,132,702) ‐ ‐ ‐ ‐ ‐ ‐ (33,132,702) Total SJC Public Financing Authority (32,173,580)$ 797,645$ (797,645)$ ‐$ ‐$ ‐$ ‐$ (32,173,580)$ WATER ENTERPRISE FUNDS ‐ TOTAL 39,067,014$ 20,048,665$ (17,345,655)$ (934,500)$ 3,443,420$ (3,443,420)$ ‐$ 40,835,524$ Sewer Enterprise Funds Sewer Enterprise Operations Fund Unrestricted Net Assets‐Contingency 1,452,438$ 3,416,080$ (3,280,005)$ ‐$ ‐$ (712,500)$ 763,990$ 1,640,003$ 50.0% Unrestricted Net Assets‐Available 1,916,414 ‐ ‐ ‐ ‐ ‐ (763,990) 1,152,424 35.1% Investment in Capital Assets 15,910,541 ‐ ‐ ‐ ‐ ‐ ‐ 15,910,541 Total Sewer Operations Fund 19,279,393$ 3,416,080$ (3,280,005)$ ‐$ ‐$ (712,500)$ ‐$ 18,702,968$ Sewer Capital Replacement Fund Unrestricted Net Assets‐Capital Projects 330,123$ 23,220$ ‐$ (712,500)$ 712,500$ ‐$ ‐$ 353,343$ Sewer Capital Improvement Fund Unrestricted Net Assets‐Capital Projects 2,775,001$ 664,295$ ‐$ (815,741)$ ‐$ ‐$ 300,000$ 2,923,555$ Investment in Capital Assets‐Loans to CRA (4)1,450,582 ‐ ‐ ‐ ‐ ‐ (300,000) 1,150,582 Total Sewer Capital Improvement Fund 4,225,583$ 664,295$ ‐$ (815,741)$ ‐$ ‐$ ‐$ 4,074,137$ SEWER ENTERPRISE FUNDS ‐ TOTAL 23,835,099$ 4,103,595$ (3,280,005)$ (1,528,241)$ 712,500$ (712,500)$ ‐$ 23,130,448$ ENTERPRISE FUNDS ‐ TOTAL(2)62,902,113$ 24,152,260$ (20,625,660)$ (2,462,741)$ 4,155,920$ (4,155,920)$ ‐$ 63,965,972$ INTERNAL SERVICE FUNDS Insurance and Benefits Fund Unrestricted Net Assets‐Available (241,294)$ 6,193,970$ (6,193,970)$ ‐$ ‐$ ‐$ ‐$ (241,294)$ Facilities Operations Fund Unrestricted Net Assets‐Available(3)2,447,628$ 2,103,370$ (2,186,970)$ (26,000)$ ‐$ ‐$ ‐$ 2,338,028$ Investment in Capital Assets 3,182,890 ‐ (113,200) ‐ ‐ ‐ ‐ 3,069,690 Total Facilities Operations Fund 5,630,518$ 2,103,370$ (2,300,170)$ (26,000)$ ‐$ ‐$ ‐$ 5,407,718$ INTERNAL SERVICE FUNDS ‐ TOTAL 5,389,224$ 8,297,340$ (8,494,140)$ (26,000)$ ‐$ ‐$ ‐$ 5,166,424$ EXHIBIT A - Page 2 of 31 Projected Projected Beginning Operating CIP Transfers Transfers Ending Cont. Balance Revenues Expenditures Expenditures In Out Balance Res. 7/1/2015 (1)FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 FY 2015/16 Adjustments 6/30/2016 % CITY OF SAN JUAN CAPISTRANO BUDGET SUMMARY - ALL FUNDS FY 2015/2016 SJC HOUSING AUTHORITY Housing Authority Administration Fund Unrestricted Net Assets‐Contingency Reserve 112,175$ 187,500$ (172,375)$ ‐$ ‐$ ‐$ (41,112)$ 86,188$ 50.0% Unrestricted Net Assets‐Available 299,425 ‐ ‐ ‐ ‐ ‐ 41,112 340,537 197.6% Non‐Spendable ‐ LT Receivable 5,100,502 ‐ ‐ ‐ ‐ ‐ ‐ 5,100,502 Investment in Capital Assets 5,184,429 ‐ ‐ ‐ ‐ ‐ ‐ 5,184,429 Total Housing Authority Administration Fund 10,696,531$ 187,500$ (172,375)$ ‐$ ‐$ ‐$ ‐$ 10,711,656$ Little Hollywood Rental Housing Fund Unrestricted Net Assets‐Contingency Reserve 77,413$ 208,000$ (147,990)$ ‐$ ‐$ ‐$ (63,428)$ 73,995$ 50.0% Unrestricted Net Assets‐Available 454,505 ‐ ‐ ‐ ‐ ‐ 63,428 517,933 350.0% Total Little Hollywood Rental Housing Fund 531,918$ 208,000$ (147,990)$ ‐$ ‐$ ‐$ ‐$ 591,928$ Successor Agency Housing Bonds Fund Restricted‐Housing Projects 5,090,120$ 5,000$ (10,700)$ ‐$ ‐$ ‐$ ‐$ 5,084,420$ SJC HOUSING AUTHORITY ‐ TOTAL 16,318,569$ 400,500$ (331,065)$ ‐$ ‐$ ‐$ ‐$ 16,388,004$ ALL FUNDS ‐ TOTAL 114,758,644$ 71,358,270$ (58,113,415)$ (9,942,921)$ 5,084,145$ (5,084,145)$ ‐$ 118,060,578$ Less: San Juan Capistrano Public Finance Authority 797,645 San Juan Capistrano Housing Authority 331,065 Total Appropriations Approved by City Council (56,984,705)$ (9,942,921)$ (5,084,145)$ Notes: (2) Excludes San Juan Capistrano Housing Authority. (3) Available reserves for capital replacement. (4) Anticipated loan repayment from the Successor Agency to the City during Fiscal Year 2015‐16. (1) Beginning fund balances are projected based on the City's Third Quarter Financial Report for Fiscal Year 2014/15. EXHIBIT A - Page 3 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE & OTHER SOURCES Property Taxes 8,114,400$ 8,685,020$ 8,200,285$ 519,075$ 8,719,360$ Sales Tax 8,159,550 7,769,270 9,115,365 (598,345) 8,517,020 Other Taxes 1,111,265 1,191,265 1,117,740 114,510 1,232,250 Franchise Fees 1,245,210 1,303,060 1,263,115 27,865 1,290,980 Other Agencies 62,050 62,050 62,050 (495) 61,555 Licenses, Fees and Permits 1,820,920 2,033,010 3,714,030 (1,222,025) 2,492,005 Current Services 734,030 697,080 733,275 36,215 769,490 Use of Money & Property 435,590 435,590 426,790 ‐ 426,790 Fines & Forfeitures 1,114,065 1,114,065 1,140,960 23,015 1,163,975 Other Revenue 89,625 140,985 85,160 ‐ 85,160 Transfers In 560,195 570,635 410,195 ‐ 410,195 ESTIMATED REVENUE‐TOTAL 23,446,900$ 24,002,030$ 26,268,965$ (1,100,185)$ 25,168,780$ Continuing Appropriations ‐$ 231,660$ ‐$ ‐$ ‐$ Draw From Capital Reserves ‐ ‐ ‐ ‐ ‐ TOTAL RESOURCES AVAILABLE 23,446,900$ 24,233,690$ 26,268,965$ (1,100,185)$ 25,168,780$ ESTIMATED EXPENDITURES & OTHER USES General Government 4,002,775$ 4,016,000$ 4,076,530$ (101,415)$ 3,975,115$ Public Safety 8,688,330 8,705,275 9,457,575 (78,015) 9,379,560 Community Services 2,066,745 2,077,320 2,159,027 53,973 2,213,000 Development Services 2,280,700 2,619,379 2,388,775 43,415 2,432,190 Public Works/Utilities 5,709,725 5,993,340 6,596,975 (91,830) 6,505,145 Transfers Out 441,660 596,080 503,030 15,000 518,030 ESTIMATED EXPENDITURES‐TOTAL 23,189,935$ 24,007,394$ 25,181,912$ (158,872)$ 25,023,040$ REVENUE OVER/(UNDER) EXPENDITURES 256,965$ 226,296$ 1,087,053$ (941,313)$ 145,740$ CONTRIBUTIONS FROM (TO) RESERVES Adjustment for Contingency Reserves (256,965)$ (276,296)$ (1,072,530)$ (195,740)$ Set‐Aside for CRA Loans 50,000 50,000 NET CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ 14,523$ ‐$ BEGINNING FUND BALANCE ‐ AVAILABLE ‐ ‐ ‐ ‐ ENDING FUND BALANCE ‐ AVAILABLE ‐$ ‐$ 14,523$ ‐$ FUND BALANCE, JUNE 30 15,568,302$ 15,773,600$ 16,655,355$ 15,919,340$ RESERVES: Loan to CRA (SOLAG Relocation)401,468 351,468 401,468 301,468 Loan to CRA (Administration/CIP)1,678,411 1,678,411 1,678,411 1,678,411 Future Capital Improvement Project 2,000,000 2,000,000 2,000,000 2,000,000 Other purposes ‐ 45,000 ‐ 45,000 Contingencies (target 50%)11,488,423 11,698,721 12,560,953 11,894,461 AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ 14,523$ ‐$ Contingency + Available Fund Balance as a % of Non‐ Capital Expenditures 49.5%49.0% 50.1%47.7% City of San Juan Capistrano GENERAL FUND SUMMARY FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 4 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROPERTY TAXES Secured 4,836,895$ 5,202,300$ 4,885,265$ 369,060$ 5,254,325$ Redevelopment Property Tax ‐ 74,215 ‐ ‐ ‐ Unsecured 173,585 204,585 169,735 7,865 177,600 Prior Years 58,500 58,500 69,580 (18,245) 51,335 Supplemental Roll 70,890 70,890 71,600 34,490 106,090 Homeowners Exemp. Tax 41,140 41,140 41,550 ‐ 41,550 Penalties & Impounds 26,110 26,110 26,890 (6,700) 20,190 AB1389 Pass Through From CRA 56,745 56,745 56,625 2,100 58,725 In‐Lieu Vehicle License Fee 2,850,535 2,950,535 2,879,040 130,505 3,009,545 PROPERTY TAXES ‐ TOTAL 8,114,400$ 8,685,020$ 8,200,285$ 519,075$ 8,719,360$ SALES TAXES Sales Tax 6,080,890$ 5,690,610$ 6,945,985$ 147,465$ 7,093,450$ In‐Lieu Sales Tax 2,078,660 2,078,660 2,169,380 (745,810) 1,423,570 SALES TAXES ‐ TOTAL 8,159,550$ 7,769,270$ 9,115,365$ (598,345)$ 8,517,020$ OTHER TAXES Real Property Transfer Tax 250,000$ 250,000$ 250,000$ ‐$ 250,000$ Business License Taxes 241,265 241,265 241,540 (8,460) 233,080 Transient Occ. Tax ‐ 10%620,000 700,000 626,200 122,970 749,170 OTHER TAXES ‐ TOTAL 1,111,265$ 1,191,265$ 1,117,740$ 114,510$ 1,232,250$ FRANCHISE FEES Electrical Franchise 340,310$ 398,160$ 343,715$ 31,285$ 375,000$ Gas Franchise 91,750 91,750 92,670 ‐ 92,670 Cable TV Franchise 502,010 502,010 501,390 ‐ 501,390 Refuse Franchise 274,740 274,740 290,000 (14,335) 275,665 Video Franchise Fee 36,400 36,400 35,340 10,915 46,255 FRANCHISE FEES ‐ TOTAL 1,245,210$ 1,303,060$ 1,263,115$ 27,865$ 1,290,980$ OTHER AGENCIES Vehicle License Fees 15,795$ 15,795$ 15,795$ (495)$ 15,300$ Grants‐County 46,255 46,255 46,255 ‐ 46,255 OTHER AGENCIES ‐ TOTAL 62,050$ 62,050$ 62,050$ (495)$ 61,555$ LICENSES, FEES, PERMITS Planning‐Other Permits 60,000$ 70,000$ 60,000$ 10,000$ 70,000$ Engineering‐Plan Check 86,595 146,220 689,260 (123,635) 565,625 Engineering‐Map Check 121,385 33,095 63,675 (43,035) 20,640 Engineering‐Inspection 84,775 92,455 515,570 (256,895) 258,675 Geo/Soils Review 15,000 15,000 20,000 ‐ 20,000 Encroachment Permits 50,000 50,000 50,000 ‐ 50,000 Building Permits 473,990 479,715 967,855 (424,115) 543,740 Grading Permits 23,020 70,000 45,000 ‐ 45,000 Mechanical Permits 20,220 26,195 20,220 5,975 26,195 Plumbing Permits 45,375 55,000 45,375 9,625 55,000 Electrical Permits 45,000 45,000 40,000 ‐ 40,000 Mobile Home Park Op Permits 7,000 7,000 7,000 500 7,500 Building Plan Check 298,095 301,755 599,105 (388,850) 210,255 Grading Plan Check 70,000 146,000 70,000 9,690 79,690 NPDES Permit Fees 47,400 47,970 96,785 (42,410) 54,375 NPDES Business Inspection Fee 32,940 32,940 32,940 7,360 40,300 Code Violation Citations 18,245 80,205 17,190 3,855 21,045 Student Mitigation Fee 76,500 76,500 78,030 ‐ 78,030 Green Building Standards Fee 290 290 330 ‐ 330 Comm Svcs‐Contract Class 12,700 25,280 18,500 ‐ 18,500 Comm Svcs‐Youth Sports 3,000 3,000 3,000 6,500 9,500 Comm Svcs‐Special Events 57,405 57,405 54,955 775 55,730 Comm Svcs‐Senior Programs 4,150 4,150 5,150 ‐ 5,150 Comm Svcs‐Early Childhood Development 116,220 116,220 160,920 ‐ 160,920 Neighborhood Parking Program 10,635 10,635 10,760 ‐ 10,760 Weed Abatement 20,190 20,190 21,500 ‐ 21,500 Trash Importation Fees 20,425 20,425 20,425 2,635 23,060 Miscellaneous Permits 365 365 485 ‐ 485 LICENSES, FEES, PERMITS ‐ TOTAL 1,820,920$ 2,033,010$ 3,714,030$ (1,222,025)$ 2,492,005$ City of San Juan Capistrano GENERAL FUND - ESTIMATED REVENUE DETAIL BY TYPE FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 5 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 City of San Juan Capistrano GENERAL FUND - ESTIMATED REVENUE DETAIL BY TYPE FY 2015/16 MID-TERM UPDATE CURRENT SERVICES Charges to SACRA 18,565$ 18,565$ 18,575$ 2,165$ 20,740$ Charges to Other Funds 82,010 79,640 82,440 (19,995) 62,445 Charges to Water Enterprise 350,890 350,890 359,115 4,725 363,840 Dev. Deposits 125,210 125,755 125,955 35,750 161,705 CIP Admin 157,355 122,230 147,190 13,570 160,760 CURRENT SERVICES ‐ TOTAL 734,030$ 697,080$ 733,275$ 36,215$ 769,490$ USE OF MONEY/PROPERTY Community Building Rental 51,000$ 51,000$ 51,300$ ‐$ 51,300$ Park Rentals 10,800 10,800 15,100 ‐ 15,100 Other Facility Rental 7,000 7,000 7,000 ‐ 7,000 Community Center Rental 67,450 67,450 69,050 ‐ 69,050 Gymnasium Rental 74,340 74,340 74,340 ‐ 74,340 Comm Svcs‐Athletics/Rents 95,000 95,000 80,000 ‐ 80,000 Commercial Property Rental 55,000 55,000 55,000 ‐ 55,000 Investment Interest 75,000 75,000 75,000 ‐ 75,000 USE OF MONEY/PROPERTY ‐ TOTAL 435,590$ 435,590$ 426,790$ ‐$ 426,790$ FINES/FORFEITURES Parking Fines 545,000$ 545,000$ 545,000$ ‐$ 545,000$ Vehicle Code Fines 300,000 300,000 300,000 ‐ 300,000 Other Fines and Forfeitures 5,065 5,065 5,560 ‐ 5,560 Public Safety (sales tax)264,000 264,000 290,400 23,015 313,415 FINES/FORFEITURES ‐ TOTAL 1,114,065$ 1,114,065$ 1,140,960$ 23,015$ 1,163,975$ OTHER REVENUE Other Reimbursements 30,000$ 73,360$ 30,000$ ‐$ 30,000$ Mandated Cost Reimbursements 32,815 32,815 27,600 ‐ 27,600 Damage To City Property 18,110 18,110 18,860 ‐ 18,860 Miscellaneous Revenue 5,700 5,700 5,700 ‐ 5,700 CERT Revenue 3,000 1,000 3,000 ‐ 3,000 Donation Revenues ‐ 10,000 ‐ ‐ ‐ OTHER REVENUE ‐ TOTAL 89,625$ 140,985$ 85,160$ ‐$ 85,160$ TRANSFERS IN Gas Tax Fund 450,000$ 450,000$ 300,000$ ‐$ 300,000$ AQMD Fund 10,195 10,195 10,195 ‐ 10,195 C.O.P.S. Fund 100,000 110,440 100,000 ‐ 100,000 TRANSFERS IN ‐ TOTAL 560,195$ 570,635$ 410,195$ ‐$ 410,195$ TOTAL GENERAL FUND REVENUE 23,446,900$ 24,002,030$ 26,268,965$ (1,100,185)$ 25,168,780$ Continuing Appropriations ‐$ ‐$ ‐$ ‐$ ‐$ Draw From Capital Reserves ‐ ‐ ‐ ‐ ‐ TOTAL GENERAL FUND RESOURCES 23,446,900$ 24,002,030$ 26,268,965$ (1,100,185)$ 25,168,780$ EXHIBIT A - Page 6 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 GENERAL GOVERNMENT Legislation: City Council 182,765$ 210,820$ 185,735$ (36,970)$ 148,765$ City Manager: Administration 747,515 791,450 769,380 190,000 959,380 Human Resources 454,795 423,300 449,115 (186,835) 262,280 Economic Development 185,535 185,040 190,125 (17,615) 172,510 City Attorney 468,395 468,195 469,420 (37,130) 432,290 City Clerk 548,630 535,830 536,150 3,055 539,205 Finance: Administration 595,635 602,785 619,165 14,290 633,455 Finance 619,490 617,115 645,255 (19,390) 625,865 Business License 123,600 115,720 129,410 (2,280) 127,130 Customer Service 76,415 65,745 82,775 (8,540) 74,235 GENERAL GOVERNMENT ‐ TOTAL 4,002,775$ 4,016,000$ 4,076,530$ (101,415)$ 3,975,115$ PUBLIC SAFETY Law Enforcement 8,175,015$ 8,202,093$ 8,808,930$ 110,300$ 8,919,230$ Public Safety Contract Services 350,235 340,102 358,350 (12,000) 346,350 A.S.A.P. Volunteer Program 31,090 31,090 31,995 195 32,190 Emergency Preparedness 131,990 131,990 258,300 (176,510) 81,790 PUBLIC SAFETY ‐ TOTAL 8,688,330$ 8,705,275$ 9,457,575$ (78,015)$ 9,379,560$ COMMUNITY SERVICES Administration 626,885$ 628,740$ 646,735$ 135,840$ 782,575$ Facility Operations 245,665 245,665 259,135 3,685 262,820 Special Events 191,600 191,665 198,797 (16,952) 181,845 Class Programs 48,065 56,890 53,860 460 54,320 Athletic Programs 105,550 105,550 113,760 (18,355) 95,405 Youth Programs 97,390 97,390 99,930 (1,680) 98,250 Early Childhood Development 92,345 92,525 97,225 3,305 100,530 Senior Citizens Services 140,285 140,285 144,315 (22,065) 122,250 Community Center Operations 300,055 299,705 312,925 (16,680) 296,245 Gymnasium Operations 218,905 218,905 232,345 (13,585) 218,760 COMMUNITY SERVICES ‐ TOTAL 2,066,745$ 2,077,320$ 2,159,027$ 53,973$ 2,213,000$ DEVELOPMENT SERVICES Administration 810,965$ 808,795$ 843,265$ 42,335$ 885,600$ Planning Services 524,930 890,839 550,920 19,845 570,765 Permit Services: Building Permit Services 339,055 338,450 354,650 (3,335) 351,315 Environmental Permit Services 16,870 16,870 17,590 (70) 17,520 Building Inspection 280,425 280,225 294,065 905 294,970 Code Enforcement: Building 308,455 284,200 328,285 (16,265) 312,020 DEVELOPMENT SERVICES‐ TOTAL 2,280,700$ 2,619,379$ 2,388,775$ 43,415$ 2,432,190$ PUBLIC WORKS/UTILITIES Administration 853,840$ 969,315$ 875,720$ 52,130$ 927,850$ Engineering: General Engineering 378,425 344,570 395,445 80,755 476,200 Development Engineering 450,895 495,690 986,620 (183,140) 803,480 Traffic Engineering 309,425 411,990 289,225 (46,025) 243,200 Engineering Inspection Services 31,515 48,445 32,025 86,785 118,810 Maintenance and Support: City of San Juan Capistrano GENERAL FUND - EXPENDITURE DETAIL BY DIVISION FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 7 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 City of San Juan Capistrano GENERAL FUND - EXPENDITURE DETAIL BY DIVISION FY 2015/16 MID-TERM UPDATE Building/Facility Operations 72,470 85,560 72,960 (33,165) 39,795 General Maintenance 406,415 451,400 409,975 133,510 543,485 Special Event Support 128,300 112,820 126,080 (50,730) 75,350 Weed Abatement 131,925 131,925 167,335 2,855 170,190 Streets and Traffic: Street Maintenance 346,130 372,305 354,515 (34,630) 319,885 Street Cleaning 159,055 159,055 164,055 2,375 166,430 Street Lighting 149,295 166,410 149,680 17,065 166,745 Traffic Control 143,530 134,890 155,435 23,145 178,580 Storm and Winter Preparation 63,090 63,090 77,500 (12,330) 65,170 Parks and Open Space: Parkways, Medians, & Landscaping 327,235 319,705 364,670 34,340 399,010 Park Maintenance 669,215 673,120 828,265 (86,350) 741,915 Open Space Maintenance 127,150 139,450 127,835 (55,960) 71,875 Trail Maintenance 136,540 136,540 137,045 (32,045) 105,000 Sports Park Maintenance 370,595 376,025 403,765 (20,200) 383,565 Environmental: NPDES/Water Quality 249,420 189,105 262,095 (13,090) 249,005 Trash/Recycling 8,180 2,315 8,540 (2,925) 5,615 Storm Drain Maintenance: General Services 47,450 46,795 50,930 740 51,670 Maintenance Services 146,180 159,370 153,335 45,110 198,445 Emergency Response 3,450 3,450 3,925 (50) 3,875 PUBLIC WORKS/UTILITIES‐ TOTAL $ 5,709,725 $ 5,993,340 $ 6,596,975 $ (91,830) $ 6,505,145 TRANSFERS OUT To Debt Service 308,730$ 308,730$ 308,580$ ‐$ 308,580$ To Capital Projects ‐ 154,420 60,000 15,000 75,000 To Parking Maintenance Fund 132,930 132,930 134,450 ‐ 134,450 TRANSFERS OUT ‐ TOTAL $ 441,660 $ 596,080 $ 503,030 $ 15,000 $ 518,030 GENERAL FUND EXPENDITURES ‐ TOTAL 23,189,935$ 24,007,394$ 25,181,912$ (158,872)$ 25,023,040$ REVENUES OVER (UNDER) EXPENDITURES 256,965$ (5,364)$ 1,087,053$ (941,313)$ 145,740$ EXHIBIT A - Page 8 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Parking Fees 49,870$ 52,370$ 49,870$ 4,935$ 54,805$ Parking Permits‐Commuter 5,260 5,260 5,260 (335) 4,925 Parking Permits‐Employees 1,620 1,620 1,620 115 1,735 Transfers In ‐ General Fund 132,930 132,930 134,450 ‐ 134,450 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 189,680$ 192,180$ 191,200$ 4,715$ 195,915$ ESTIMATED EXPENDITURES AND OTHER USES Operating Costs: Personnel Charges 22,040$ 22,040$ 23,320$ (10,580)$ 12,740$ Outside Services 82,080 82,080 7,080 ‐ 7,080 Utilities 11,015 13,515 11,525 ‐ 11,525 Facility Lease Payments 108,120 106,120 108,120 (54,000) 54,120 Network Computer Services 2,100 2,100 2,100 ‐ 2,100 Supplies 1,000 1,000 1,000 ‐ 1,000 Printing 1,000 1,000 1,000 ‐ 1,000 Maintenance Supplies 600 600 600 ‐ 600 Grounds Maintenance 600 600 600 ‐ 600 Other Maintenance 31,530 33,530 31,730 ‐ 31,730 Admin/Overhead Charges 3,820 3,820 3,860 (2,290) 1,570 Capital Improvements: Transfers Out to Capital Project Fund 5,000 49,000 181,000 ‐ 181,000 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 268,905$ 315,405$ 371,935$ (66,870)$ 305,065$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (79,225)$ (123,225)$ (180,735)$ 71,585$ (109,150)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE (79,225)$ (123,225)$ (180,735)$ (109,150)$ AVAILABLE FUND BALANCE, JULY 1 282,193 310,966 202,968 187,741 AVAILABLE FUND BALANCE, JUNE 30 202,968$ 187,741$ 22,233$ 78,591$ FUND BALANCE, JUNE 30 202,968$ 187,741$ 22,233$ 78,591$ AVAILABLE FUND BALANCE, JUNE 30 202,968$ 187,741$ 22,233$ 78,591$ City of San Juan Capistrano PARKING MAINTENANCE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 9 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Reimbursement from Successor Agency 181,865$ 181,865$ 191,500$ (1,950)$ 189,550$ Reimbursement from Housing Authority 59,335 62,010 59,090 (23,450) 35,640 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 241,200$ 243,875$ 250,590$ (25,400)$ 225,190$ ESTIMATED EXPENDITURES AND OTHER USES Administration Charges: City Manager's Office 74,320$ 66,075$ 78,540$ (9,760)$ 68,780$ City Clerk's Office ‐ 8,245 ‐ 8,710 8,710 Finance 107,545 107,545 112,960 (900) 112,060 Total Administration Charges 181,865 181,865 191,500 (1,950) 189,550 Housing Charges: Development Services 59,335 62,010 59,090 (23,450) 35,640 Total Housing Charges 59,335 62,010 59,090 (23,450) 35,640 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 241,200$ 243,875$ 250,590$ (25,400)$ 225,190$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ ‐$ ‐$ ‐$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 65,593 64,527 65,593 64,527 AVAILABLE FUND BALANCE, JUNE 30 65,593$ 64,527$ 65,593$ 64,527$ FUND BALANCE, JUNE 30 65,593$ ‐$ 65,593$ ‐$ AVAILABLE FUND BALANCE, JUNE 30 65,593$ 64,527$ 65,593$ 64,527$ City of San Juan Capistrano SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY/ FY 2015/16 MID-TERM UPDATE HOUSING AUTHORITY ADMINISTRATION FUND EXHIBIT A - Page 10 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Swanner Ranch Crop Sales 1,630$ 1,630$ 1,630$ (1,630)$ ‐$ Farm Lease Revenue 37,000 37,000 29,000 ‐ 29,000 Swanner Ranch House Lease Revenue 58,300 58,300 58,300 ‐ 58,300 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 96,930$ 96,930$ 88,930$ (1,630)$ 87,300$ ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 3,740$ 3,740$ 4,100$ (4,100)$ ‐$ Utilities 13,895 13,895 14,360 ‐ 14,360 Other Maintenance 3,000 3,000 ‐ ‐ ‐ Machinery & Equipment Repair 1,000 1,000 1,000 ‐ 1,000 Maintenance and Repairs 17,750 17,750 50,250 ‐ 50,250 Other Repairs ‐ 25,500 ‐ ‐ ‐ Admin/Overhead Charges 960 960 1,005 (1,005) ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 40,345$ 65,845$ 70,715$ (5,105)$ 65,610$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 56,585$ 31,085$ 18,215$ 3,475$ 21,690$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE 56,585$ 31,085$ 18,215$ 21,690$ AVAILABLE FUND BALANCE, JULY 1 80,985 121,643 137,570 152,728 AVAILABLE FUND BALANCE, JUNE 30 137,570$ 152,728$ 155,785$ 174,418$ FUND BALANCE, JUNE 30 137,570$ 152,728$ 155,785$ 174,418$ AVAILABLE FUND BALANCE, JUNE 30 137,570$ 152,728$ 155,785$ 174,418$ City of San Juan Capistrano FARM OPERATIONS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 11 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES License and Lease Agreement Revenue 229,800$ 229,800$ 229,800$ ‐$ 229,800$ Interest Income 35 35 35 (35) ‐ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 229,835$ 229,835$ 229,835$ (35)$ 229,800$ ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 5,445$ 5,445$ 5,935$ (5,935)$ ‐$ Grounds Maintenance 198,950 198,950 215,950 ‐ 215,950 Other Maintenance & Repairs 48,000 48,000 58,000 ‐ 58,000 Utilities 37,000 37,000 38,000 ‐ 38,000 Admin/Overhead Charges 1,400 1,400 1,450 (1,450) ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 290,795$ 290,795$ 319,335$ (7,385)$ 311,950$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ (60,960) $ (60,960) $ (89,500) $ 7,350 $ (82,150) CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE (60,960)$ (60,960)$ (89,500)$ (82,150)$ AVAILABLE FUND BALANCE, JULY 1 229,717 359,894 168,757 298,934 AVAILABLE FUND BALANCE, JUNE 30 $ 168,757 $ 298,934 $ 79,257 $ 216,784 FUND BALANCE, JUNE 30 168,757$ 298,934$ 79,257$ 216,784$ AVAILABLE FUND BALANCE, JUNE 30 $ 168,757 $ 298,934 $ 79,257 $ 216,784 City of San Juan Capistrano EASTERN OPEN SPACE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 12 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Agricultural Preservation Fees 40,040$ 39,000$ 197,270$ (106,170)$ 91,100$ Interest Income 630 3,695 635 2,020 2,655 Interest from Successor Agency Loan Repayment ‐ 82,300 ‐ ‐ ‐ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 40,670$ 124,995$ 197,905$ (104,150)$ 93,755$ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES ESTIMATED EXPENDITURES AND OTHER USES Transfers Out ‐ Farm Operations ‐$ ‐$ ‐$ ‐$ ‐$ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES ‐$ ‐$ ‐$ ‐$ ‐$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 40,670$ 124,995$ 197,905$ (104,150)$ 93,755$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE 40,670$ 124,995$ 197,905$ 93,755$ AVAILABLE FUND BALANCE, JULY 1 539,107 816,821 579,777 941,816 AVAILABLE FUND BALANCE, JUNE 30 579,777$ 941,816$ 777,682$ 1,035,571$ FUND BALANCE, JUNE 30 785,252$ 1,147,291$ 983,157$ 1,241,046$ Long‐term receivables 205,475 205,475 205,475 205,475 . AVAILABLE FUND BALANCE, JUNE 30 579,777$ 941,816$ 777,682$ 1,035,571$ City of San Juan Capistrano AGRICULTURAL PRESERVATION FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 13 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Current Assessments 137,175$ 137,175$ 137,175$ 280$ 137,455$ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 137,175$ 137,175$ 137,175$ 280$ 137,455$ ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 30,835$ 30,835$ 33,050$ (9,545)$ 23,505$ Utilities 37,490 37,490 39,970 ‐ 39,970 Contractual Services ‐ ‐ ‐ 35,005 35,005 Grounds Maintenance 51,965 51,965 66,005 ‐ 66,005 Materials, Services and Repairs 19,380 19,380 30,880 ‐ 30,880 Administrative Overhead 7,920 7,920 8,095 (1,735) 6,360 Capital Outlay ‐ ‐ 6,000 ‐ 6,000 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 147,590$ 147,590$ 184,000$ 23,725$ 207,725$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (10,415)$ (10,415)$ (46,825)$ (23,445)$ (70,270)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE (10,415)$ (10,415)$ (46,825)$ (70,270)$ AVAILABLE FUND BALANCE, JULY 1 197,687 240,105 187,272 229,690 AVAILABLE FUND BALANCE, JUNE 30 187,272$ 229,690$ 140,447$ 159,420$ FUND BALANCE, JUNE 30 187,272$ 229,690$ 140,447$ 159,420$ AVAILABLE FUND BALANCE, JUNE 30 187,272$ 229,690$ 140,447$ 159,420$ City of San Juan Capistrano LANDSCAPE MAINTENANCE DISTRICT FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 14 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES State Grant 700,000$ ‐$ ‐$ ‐$ ‐$ Program Income‐State CDBG 22,500 82,185 22,500 17,780 40,280 Program Income‐State HOME 83,500 159,930 83,500 43,715 127,215 Interest Income 765 1,765 765 505 1,270 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 806,765$ 243,880$ 106,765$ 62,000$ 168,765$ ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 45,035$ 32,260$ 47,205$ (45,540)$ 1,665$ CDBG‐Program Income 20,490 21,930 155,440 (64,240) 91,200 HOME‐Program Income 143,630 241,110 ‐ 183,500 183,500 HOME‐Owner Occupied Rehab (2010)682,500 ‐ ‐ ‐ ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 891,655$ 295,300$ 202,645$ 73,720$ 276,365$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (84,890)$ (51,420)$ (95,880)$ (11,720)$ (107,600)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE (84,890)$ (51,420)$ (95,880)$ (107,600)$ AVAILABLE FUND BALANCE, JULY 1 389,837 337,893 304,947 286,473 AVAILABLE FUND BALANCE, JUNE 30 304,947$ 286,473$ 209,067$ 178,873$ FUND BALANCE, JUNE 30 304,947$ 286,473$ 209,067$ 178,873$ AVAILABLE FUND BALANCE, JUNE 30 304,947$ 286,473$ 209,067$ 178,873$ City of San Juan Capistrano CDBG/HOME GRANT FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 15 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES SONGS Reimbursement 190,960$ 209,070$ ‐$ 193,600$ 193,600$ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 190,960$ 209,070$ ‐$ 193,600$ 193,600$ ESTIMATED EXPENDITURES AND OTHER USES Emergency Preparedness 190,960$ 190,960$ ‐$ 193,600$ 193,600$ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 190,960$ 190,960$ ‐$ 193,600$ 193,600$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ 18,110$ ‐$ ‐$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE ‐$ 18,110$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 ‐ (17,889) ‐ 221 AVAILABLE FUND BALANCE, JUNE 30 ‐$ 221$ ‐$ 221$ FUND BALANCE, JUNE 30 ‐$ 221$ ‐$ 221$ AVAILABLE FUND BALANCE, JUNE 30 ‐$ 221$ ‐$ 221$ City of San Juan Capistrano FY 2015/16 MID-TERM UPDATE SAN ONOFRE NUCLEAR GENERATING STATION FUND EXHIBIT A - Page 16 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES State AQMD/AB2766 Fees 43,200$ 43,200$ 43,200$ ‐$ 43,200$ Interest Income 1,540 2,250 1,555 ‐ 1,555 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 44,740$ 45,450$ 44,755$ ‐$ 44,755$ ESTIMATED EXPENDITURES AND OTHER USES Public Works ‐ 2015 Summer Trolley Program ‐$ 66,276$ ‐$ ‐$ ‐$ Capital Outlay‐Vehicles ‐ ‐ 45,000 ‐ 45,000 Transfer Out to General Fund 10,195 10,195 10,195 ‐ 10,195 Transfers Out to Capital Project Fund 66,860 66,860 136,360 ‐ 136,360 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 77,055$ 143,331$ 191,555$ ‐$ 191,555$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (32,315)$ (97,881)$ (146,800)$ ‐$ (146,800)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE (32,315)$ (97,881)$ (146,800)$ (146,800)$ AVAILABLE FUND BALANCE, JULY 1 423,380 412,192 391,065 314,311 AVAILABLE FUND BALANCE, JUNE 30 391,065$ 314,311$ 244,265$ 167,511$ FUND BALANCE, JUNE 30 391,065$ 314,311$ 244,265$ 167,511$ AVAILABLE FUND BALANCE, JUNE 30 391,065$ 314,311$ 244,265$ 167,511$ City of San Juan Capistrano AIR QUALITY MANAGEMENT DISTRICT (AQMD)/AB 2766 FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 17 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Housing In‐Lieu Fees 490,000$ 657,305$ 1,347,500$ (85,750)$ 1,261,750$ Interest Income 1,500 6,000 1,500 2,000 3,500 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 491,500$ 663,305$ 1,349,000$ (83,750)$ 1,265,250$ ESTIMATED EXPENDITURES AND OTHER USES Affordable Housing ‐ Project Participation ‐$ ‐$ ‐$ ‐$ ‐$ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES ‐$ ‐$ ‐$ ‐$ ‐$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 491,500$ 663,305$ 1,349,000$ (83,750)$ 1,265,250$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE 491,500$ 663,305$ 1,349,000$ 1,265,250$ AVAILABLE FUND BALANCE, JULY 1 901,181 1,215,954 1,392,681 1,879,259 AVAILABLE FUND BALANCE, JUNE 30 1,392,681$ 1,879,259$ 2,741,681$ 3,144,509$ FUND BALANCE, JUNE 30 2,342,681$ 2,829,259$ 3,691,681$ 4,094,509$ RESERVES Long‐term receivables 950,000 950,000 950,000 950,000 AVAILABLE FUND BALANCE, JUNE 30 1,392,681$ 1,879,259$ 2,741,681$ 3,144,509$ City of San Juan Capistrano HOUSING IN-LIEU FEE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 18 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES State Grant (COPS)100,000$ 110,440$ 100,000$ ‐$ 100,000$ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 100,000$ 110,440$ 100,000$ ‐$ 100,000$ ESTIMATED EXPENDITURES AND OTHER USES Transfer Out‐General Fund 100,000$ 110,440$ 100,000$ ‐$ 100,000$ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 100,000$ 110,440$ 100,000$ ‐$ 100,000$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ ‐$ ‐$ ‐$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 12 75 2 75 AVAILABLE FUND BALANCE, JUNE 30 2$ 75$ 2$ 75$ FUND BALANCE, JUNE 30 2$ 75$ 2$ 75$ AVAILABLE FUND BALANCE, JUNE 30 2$ 75$ 2$ 75$ City of San Juan Capistrano LAW ENFORCEMENT GRANTS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 19 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Property Tax Rate/$100 of AV ‐ Measure D (1990) 0.00376$ 0.00376$ 0.00376$ (0.00018)$ 0.00358$ Property Tax Rate/$100 of AV ‐ Measure Y (2008)0.03341$ 0.03341$ 0.03301$ (0.00103)$ 0.03198$ Property Tax Levy‐Series "A" of 1998, Measure D 229,195$ 229,195$ 231,385$ 4,075$ 235,460$ Property Tax Levy‐Series 2009A, Measure Y 2,037,650 2,037,650 2,034,300 67,775 2,102,075 Interest Income ‐ Measure D 3,670 3,670 2,270 (1,830) 440 Interest Income ‐ Measure Y 6,250 6,250 7,000 (3,020) 3,980 Transfers In ‐ General Fund 308,730 308,730 308,580 ‐ 308,580 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 2,585,495$ 2,585,495$ 2,583,535$ 67,000$ 2,650,535$ ESTIMATED EXPENDITURES AND OTHER USES General Obligation Bonds ‐ Measure D Principal 425,000$ 425,000$ 445,000$ ‐$ 445,000$ Interest 79,865 79,865 58,655 ‐ 58,655 Administration 4,500 4,500 4,500 ‐ 4,500 General Obligation Bonds ‐ Measure Y Principal 555,000 555,000 575,000 ‐ 575,000 Interest 1,332,400 1,332,400 1,309,800 ‐ 1,309,800 Administration 6,500 6,500 6,500 ‐ 6,500 Judgment Obligation Bonds Principal 255,000 255,000 260,000 ‐ 260,000 Interest 51,230 51,230 46,080 ‐ 46,080 Administration 2,500 2,500 2,500 ‐ 2,500 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 2,711,995$ 2,711,995$ 2,708,035$ ‐$ 2,708,035$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (126,500)$ (126,500)$ (124,500)$ 67,000$ (57,500)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐ Measure D 276,500$ 276,500$ 274,500$ 272,255$ Transfers from (to) reserves ‐ Measure Y (150,000) (150,000) (150,000) (214,755) CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 ‐ ‐ ‐ ‐ AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ FUND BALANCE, JUNE 30 1,857,439$ 1,955,019$ 1,732,939$ 1,897,519$ RESERVES Debt Service ‐ Measure D (1990)458,108 480,585 183,608 208,330 Debt Service ‐ Measure Y (2008) 1,399,331 1,474,434 1,549,331 1,689,189 AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ City of San Juan Capistrano DEBT SERVICE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 20 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Water Commodity Charges 4,475,200$ 7,001,172$ 5,346,340$ 515,005$ 5,861,345$ Customer Service Charges 4,257,065 4,257,065 4,469,920 ‐ 4,469,920 Meter, Inspection, Plan Check Fees 59,840 104,405 152,280 ‐ 152,280 Other Water Service Revenues 169,000 169,000 169,000 ‐ 169,000 Charges to Other Funds 178,245 178,245 180,665 7,125 187,790 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 9,139,350$ 11,709,887$ 10,318,205$ 522,130$ 10,840,335$ ESTIMATED EXPENDITURES AND OTHER USES General Liability Insurance 404,870$ 405,330$ 420,275$ 44,990$ 465,265$ City Attorney and Other Legal Costs 50,000 430,495 50,000 25,000 75,000 Customer Service 706,035 770,515 723,345 (35,095) 688,250 Development Engineering and Inspection 151,585 177,805 156,915 27,000 183,915 Domestic Water Operations 7,430,190 9,575,802 7,561,925 772,350 8,334,275 TRANSFERS OUT To Water Replacement Fund 325,000 325,000 1,500,000 (750,000) 750,000 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 9,067,680$ 11,684,947$ 10,412,460$ 84,245$ 10,496,705$ CURRENT YEAR REVENUE OVER (UNDER) 71,670$ 24,940$ (94,255)$ 437,885$ 343,630$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves (71,670)$ (24,940)$ 94,255$ (343,630)$ CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 ‐ ‐ ‐ ‐ AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ FUND BALANCE, JUNE 30 67,078,862$ 69,128,910$ 66,984,607$ 69,472,540$ RESERVES Contingencies (target 25%‐50%)1,307,514 1,871,023 1,213,259 2,214,653 Noncurrent Assets 2,015,847 2,083,937 2,015,847 2,083,937 Investment in Capital Assets 63,755,501 65,173,950 63,755,501 65,173,950 AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ Contingency as a % of Non‐Capital Expenditures 15.0% 16.5% 13.6%22.7% City of San Juan Capistrano WATER OPERATIONS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 21 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Property Taxes‐General 894,860$ 933,860$ 903,805$ 78,675$ 982,480$ Water Commodity Charges 1,985,660 1,824,945 1,937,565 (471,600) 1,465,965 Interest Income 6,630 6,630 6,630 ‐ 6,630 Refunding Bond Proceeds ‐ 19,922,771 ‐ ‐ ‐ Transfer from GWRP Fund 2,235,565 2,077,875 2,233,515 (360,095) 1,873,420 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 5,122,715$ 24,766,081$ 5,081,515$ (753,020)$ 4,328,495$ ESTIMATED EXPENDITURES AND OTHER USES Administration 5,500 2,500 5,500 (3,500) 2,000 Lease Payment‐SJCPFA Series 2002 664,935 3,666,844 664,460 (664,460) ‐ Lease Payment‐SJCPFA Series 2004 1,420,870 17,584,317 1,384,395 (1,384,395) ‐ Lease Payment‐SJCPFA Series 2009 795,845 795,845 793,645 4,000 797,645 Lease Payment‐SJBA Series 2002 2,235,565 1,645,407 2,233,515 (2,233,515) ‐ Lease Payment‐SJBA Series 2014 ‐ 429,968 ‐ 1,872,420 1,872,420 Principal Payment ‐ 2014 Water Refunding Bonds ‐ ‐ ‐ 940,580 940,580 Interest Payment ‐ 2014 Water Refunding Bonds ‐ 401,200 ‐ 715,850 715,850 Bond Issuance Costs ‐ 240,000 ‐ ‐ ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 5,122,715$ 24,766,081$ 5,081,515$ (753,020)$ 4,328,495$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ ‐$ ‐$ ‐$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 58,873 58,874 58,873 58,874 AVAILABLE FUND BALANCE, JUNE 30 58,873 58,874 58,873 58,874 FUND BALANCE, JUNE 30 1,355,298$ 1,355,299$ 1,355,298$ 1,355,299$ RESERVES Debt Reserve Requirement 1,296,425 1,296,425 1,296,425 1,296,425 AVAILABLE FUND BALANCE, JUNE 30 58,873$ 58,874$ 58,873$ 58,874$ Contingency as a % of Non‐Capital Expenditures 25.3% 5.2% 25.5%30.0% City of San Juan Capistrano WATER ENTERPRISE - DEBT SERVICE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 22 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES MWD Grant @ $250/af 1,046,870$ 750,000$ 1,046,870$ (678,120)$ 368,750$ Water Commodity Charges 6,000,000 4,784,743 5,800,000 (2,278,100) 3,521,900 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 7,046,870$ 5,534,743$ 6,846,870$ (2,956,220)$ 3,890,650$ ESTIMATED EXPENDITURES AND OTHER USES General Services 226,855$ 217,070$ 236,415$ 8,245$ 244,660$ Water Quality 150,000 150,000 154,500 29,000 183,500 Plant 2,058,455 1,472,325 2,132,285 (962,935) 1,169,350 Granular Active Carbon (GAC) Treatment 332,000 179,000 175,740 (175,740) ‐ Well Maintenance 560,590 557,720 568,320 (229,315) 339,005 Reservoir Maintenance 3,185 3,185 3,185 ‐ 3,185 Emergencies and After‐Hours Response 69,110 69,110 78,480 (950) 77,530 Transfers Out To Water Debt Service Fund 2,235,565 2,077,875 2,233,515 (360,095) 1,873,420 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 5,635,760$ 4,726,285$ 5,582,440$ (1,691,790)$ 3,890,650$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 1,411,110$ 808,458$ 1,264,430$ (1,264,430)$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE 1,411,110$ 808,458$ 1,264,430$ ‐$ AVAILABLE FUND BALANCE, JULY 1 (3,868,400) (4,019,693) (2,457,290) (3,211,235) AVAILABLE FUND BALANCE, JUNE 30 (2,457,290)$ (3,211,235)$ (1,192,860)$ (3,211,235)$ FUND BALANCE, JUNE 30 (540,589)$ (1,390,368)$ 723,841$ (1,390,368)$ RESERVES Investment in Capital Assets 1,916,701 1,820,867 1,916,701 1,820,867 AVAILABLE FUND BALANCE, JUNE 30 (2,457,290)$ (3,211,235)$ (1,192,860)$ (3,211,235)$ City of San Juan Capistrano GROUNDWATER RECOVERY PLANT OPERATIONS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 23 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Water Commodity Charges 1,201,730$ 1,201,730$ 1,201,730$ ‐$ 1,201,730$ Customer Service Charges 62,765 62,765 62,765 ‐ 62,765 Meter, Inspection, Plan Check Fees 775 775 775 ‐ 775 Investment Interest 8,430 8,430 14,255 ‐ 14,255 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 1,273,700$ 1,273,700$ 1,279,525$ ‐$ 1,279,525$ ESTIMATED EXPENDITURES AND OTHER USES General Liability Insurance 4,550$ 4,550$ 4,820$ (2,045)$ 2,775$ Finance ‐ Customer Service 9,570 9,570 9,630 (190) 9,440 Recycled Water 430,810 393,205 426,280 17,085 443,365 Transfers Out ‐ Recycled Water CIP 600,000 600,000 820,000 ‐ 820,000 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 1,044,930$ 1,007,325$ 1,260,730$ 14,850$ 1,275,580$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 228,770$ 266,375$ 18,795$ (14,850)$ 3,945$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves (228,770)$ (203,663)$ (18,795)$ (24,127)$ CHANGE IN AVAILABLE FUND BALANCE ‐$ 62,712$ ‐$ (20,182)$ AVAILABLE FUND BALANCE, JULY 1 ‐ ‐ ‐ 62,712 AVAILABLE FUND BALANCE, JUNE 30 ‐$ 62,712$ ‐$ 42,530$ FUND BALANCE, JUNE 30 228,770$ 266,375$ 247,565$ 270,320$ RESERVES Contingencies (target 25%‐50%)228,770 203,663 247,565 227,790 AVAILABLE FUND BALANCE, JUNE 30 ‐$ 62,712$ ‐$ 42,530$ Contingency as a % of Non‐Capital Expenditures 51.4% 65.4% 56.2%59.3% City of San Juan Capistrano NON-POTABLE WATER OPERATIONS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 24 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE & OTHER SOURCES Lease Revenue ‐ City of SJC Water Enterprise: Series 2002 Certificates of Participation 664,935$ 3,666,844$ 664,460$ (664,460)$ ‐$ Series 2004 Certificates of Participation 1,420,870 17,584,317 1,384,395 (1,384,395) ‐ Series 2009 Certificates of Participation 795,845 795,845 793,645 4,000 797,645 Interest Income: Series 2002 Certificates of Participation 40,000 40,000 40,000 (40,000) ‐ Series 2004 Certificates of Participation 70,000 70,000 70,000 (70,000) ‐ ESTIMATED REVENUE‐TOTAL 2,991,650$ 22,157,006$ 2,952,500$ (2,154,855)$ 797,645$ ESTIMATED EXPENDITURES & OTHER USES Certificates of Participation, Series 2002: Principal 455,000$ 4,285,000$ 475,000$ (475,000)$ ‐$ Interest 209,935 98,556 189,460 (189,460) ‐ Administration 3,500 3,500 3,500 (3,500) ‐ Certificates of Participation, Series 2004: Principal 590,000 18,700,000 575,000 (575,000) ‐ Interest 830,870 395,065 809,395 (809,395) ‐ Administration 3,500 3,500 3,500 (3,500) ‐ Certificates of Participation, Series 2009: Principal 300,000 300,000 310,000 ‐ 310,000 Interest 495,845 495,845 483,645 ‐ 483,645 Administration 4,000 4,000 4,000 ‐ 4,000 ESTIMATED EXPENDITURES‐TOTAL 2,892,650$ 24,285,466$ 2,853,500$ (2,055,855)$ 797,645$ NET REVENUE OVER/(UNDER) EXPENDITURES 99,000$ (2,128,460)$ 99,000$ (99,000)$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES 2002 Bond Reserve ‐$ 748,962$ ‐$ ‐$ 2004 Bond Reserve ‐ 1,476,138 ‐ ‐ 2009 Bond Reserve ‐ ‐ ‐ ‐ NET CHANGE IN AVAILABLE FUND BALANCE 99,000$ 96,640$ 99,000$ ‐$ BEGINNING FUND BALANCE ‐ AVAILABLE 837,356 110,729 936,356 207,369 ENDING FUND BALANCE ‐ AVAILABLE $ 936,356 $ 207,369 $ 1,035,356 $ 207,369 FUND BALANCE, JUNE 30 (30,556,449)$ (32,173,580)$ (30,457,449)$ (32,173,580)$ RESERVES: Invested in Capital Assets, Net of Related Debt (34,468,712) (33,132,702) (34,468,712) (33,132,702) Series 2002 Bond Reserve 697,838 ‐ 697,838 ‐ Series 2004 Bond Reserve 1,475,543 ‐ 1,475,543 ‐ Series 2009 Bond Reserve 802,526 751,753 802,526 751,753 AVAILABLE FUND BALANCE, JUNE 30 $ 936,356 $ 207,369 $ 1,035,356 $ 207,369 San Juan Capistrano Public Financing Authority DEBT SERVICE FUND FY 2015/16 - MID-TERM UPDATE EXHIBIT A - Page 25 of 31 Third Quarter Amended Revised Adopted (Proposed)Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Sewer Service Charges 3,408,610$ 3,408,610$ 3,408,610$ ‐$ 3,408,610$ Interest 7,470 7,470 7,470 ‐ 7,470 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 3,416,080$ 3,416,080$ 3,416,080$ ‐$ 3,416,080$ ESTIMATED EXPENDITURES AND OTHER USES Finance ‐ Customer Service 168,675$ 168,675$ 171,035$ 7,315$ 178,350$ General Liability Insurance 29,895 29,895 31,690 (11,215) 20,475 Development Services ‐ Wastewater Inspections 11,675 11,675 12,295 (12,295) ‐ Public Works/Utilities ‐ Engineering Inspection Services 8,155 8,155 8,410 (8,410) ‐ Public Works/Utilities ‐ NPDES/Water Quality 5,770 5,770 5,600 40,000 45,600 Public Works/Utilities ‐ Wastewater Operations 2,801,655 2,680,705 2,875,875 159,705 3,035,580 Transfers Out to Sewer Capital Replacement Fund 500,000 500,000 500,000 212,500 712,500 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 3,525,825$ 3,404,875$ 3,604,905$ 387,600$ 3,992,505$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (109,745)$ 11,205$ (188,825)$ (387,600)$ (576,425)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves 1,225,998$ ‐$ (39,541)$ (187,565)$ CHANGE IN AVAILABLE FUND BALANCE 1,116,253$ 11,205$ (228,366)$ (763,990)$ AVAILABLE FUND BALANCE, JULY 1 ‐ 1,905,209 1,116,253 1,916,414 AVAILABLE FUND BALANCE, JUNE 30 1,116,253$ 1,916,414$ 887,887$ 1,152,425$ FUND BALANCE, JUNE 30 20,951,405$ 19,279,393$ 20,762,580$ 18,702,968$ RESERVES Contingencies (target 25%‐50%)1,512,912 1,452,438 1,552,453 1,640,003 Investment in Capital Assets 18,322,240 15,910,541 18,322,240 15,910,541 AVAILABLE FUND BALANCE, JUNE 30 1,116,253$ 1,916,414$ 887,887$ 1,152,425$ Contingency and Available Fund Balance as a % of Non‐ Capital Expenditures 86.9% 116.0% 78.6%85.1% City of San Juan Capistrano SEWER ENTERPRISE FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 26 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Medical Charges 1,154,895$ 1,154,895$ 1,228,200$ ‐$ 1,228,200$ Dental Charges 132,035 132,035 142,070 ‐ 142,070 Vision Charges 24,590 24,590 25,330 ‐ 25,330 Worker's Compensation Charges 291,110 291,110 328,665 (1,280) 327,385 Other Benefit Charges 192,405 192,405 199,395 (2,915) 196,480 Retiree Health Ins. Charges 143,060 143,060 155,050 52,300 207,350 Retirement Charges 2,581,835 2,581,835 2,824,498 (216,683) 2,607,815 OPEB Liability Charges 115,000 115,000 115,000 22,430 137,430 Bilingual Pay Charges 25,860 25,860 25,860 (5,520) 20,340 General Liability Charges 1,098,915 1,098,915 1,152,865 148,705 1,301,570 Other Revenue ‐ 2,480 ‐ ‐ ‐ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 5,759,705$ 5,762,185$ 6,196,933$ (2,963)$ 6,193,970$ ESTIMATED EXPENDITURES AND OTHER USES Health Insurance Reimbursement 46,800$ 46,800$ 46,800$ ‐$ 46,800$ Medical Insurance Premiums 1,108,095 1,108,095 1,181,400 ‐ 1,181,400 Dental Insurance Premiums 132,035 132,035 142,070 ‐ 142,070 Vision Insurance Premiums 24,590 24,590 25,330 ‐ 25,330 Life Insurance Premiums 27,585 27,585 28,450 (335) 28,115 Disability Insurance 52,955 52,955 54,910 (675) 54,235 Worker's Compensation Premiums 291,110 291,110 328,665 (1,280) 327,385 Retiree Health Insurance Premiums 143,060 143,060 155,050 52,300 207,350 Bilingual Pay 25,860 25,860 25,860 (5,520) 20,340 O.C. Employees Retirement System 2,572,000 2,572,000 2,814,408 (215,663) 2,598,745 ICMA Retirement System 9,835 9,835 10,090 (1,020) 9,070 Medicare 111,865 111,865 116,035 (1,905) 114,130 OPEB Liability Charges 115,000 115,000 115,000 22,430 137,430 Liability Insurance/Bonds 1,098,915 1,098,915 1,152,865 148,705 1,301,570 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 5,759,705$ 5,759,705$ 6,196,933$ (2,963)$ 6,193,970$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ 2,480$ ‐$ ‐$ ‐$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ ‐$ ‐$ ‐$ CHANGE IN AVAILABLE FUND BALANCE ‐$ 2,480$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 (276,323) (243,774) (276,323) (241,294) AVAILABLE FUND BALANCE, JUNE 30 (276,323)$ (241,294)$ (276,323)$ (241,294)$ FUND BALANCE, JUNE 30 (276,323)$ (241,294)$ (276,323)$ (241,294)$ AVAILABLE FUND BALANCE, JUNE 30 (276,323)$ (241,294)$ (276,323)$ (241,294)$ City of San Juan Capistrano INSURANCE & BENEFITS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 27 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Fixed Asset/Occupancy Charges 919,650$ 919,650$ 876,470$ 24,680$ 901,150$ Vehicle Operation Charges 242,570 242,570 328,785 (87,240) 241,545 IT/Communication Charges 937,740 937,740 939,450 9,475 948,925 Other Reimbursements 141,000 178,000 ‐ ‐ ‐ Interest 11,750 11,750 11,750 ‐ 11,750 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 2,252,710$ 2,289,710$ 2,156,455$ (53,085)$ 2,103,370$ ESTIMATED EXPENDITURES AND OTHER USES Fleet Maintenance 243,235$ 243,235$ 328,785$ (1,240)$ 327,545$ Facility Maintenance 876,930 919,430 920,305 (46,105) 874,200 Business Services 40,200 40,200 38,700 ‐ 38,700 Information Tech and Communication Services 939,470 1,127,525 1,046,720 13,005 1,059,725 Transfer Out to Capital Improvement Fund 232,000 143,000 101,000 (75,000) 26,000 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 2,331,835$ 2,473,390$ 2,435,510$ (109,340)$ 2,326,170$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (79,125)$ (183,680)$ (279,055)$ 56,255$ (222,800)$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves: Investment in Capital Assets 310,000$ 310,000$ 310,000$ 310,000$ Capital Outlay (508,300) (508,300) (259,800) (196,800) CHANGE IN AVAILABLE FUND BALANCE (277,425)$ (381,980)$ (228,855)$ (109,600)$ AVAILABLE FUND BALANCE, JULY 1 2,188,274 2,829,608 1,910,849 2,447,628 AVAILABLE FUND BALANCE, JUNE 30 1,910,849$ 2,447,628$ 1,681,994$ 2,338,028$ FUND BALANCE, JUNE 30 6,194,884$ 5,630,518$ 5,915,829$ 5,407,718$ RESERVES Investment in Capital Assets 4,284,035 3,182,890 4,233,835 3,069,690 AVAILABLE FUND BALANCE, JUNE 30 1,910,849$ 2,447,628$ 1,681,994$ 2,338,028$ CAPITAL OUTLAY Capital Outlay ‐ Fleet Operations 38,500$ 38,500$ 87,000$ ‐$ 87,000$ Capital Outlay ‐ Network/Information Technology 76,800 76,800 97,800 12,000 109,800 Transfer Out to Capital Improvement Fund 393,000 393,000 75,000 ‐ ‐ Capital Outlay Subtotal 508,300$ 508,300$ 259,800$ 12,000$ 196,800$ City of San Juan Capistrano FACILITIES OPERATIONS FUND FY 2015/16 MID-TERM UPDATE EXHIBIT A - Page 28 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Rental income 48,000$ 48,000$ 39,900$ (9,400)$ 30,500$ Investment interest 2,000 2,000 2,000 ‐ 2,000 Interest from outstanding loans receivable 156,000 156,000 155,000 ‐ 155,000 Transfer From Little Hollywood Rental Administration Fund 5,975 18,250 ‐ ‐ ‐ Miscellaneous revenue ‐ 50 ‐ ‐ ‐ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 211,975$ 224,300$ 196,900$ (9,400)$ 187,500$ ESTIMATED EXPENDITURES AND OTHER USES Board Stipends 3,000$ 3,000$ 3,000$ ‐$ 3,000$ Legal Notices 150 150 ‐ 150 150 Legal Services 2,500 2,500 2,650 (150) 2,500 Financial Services 1,600 1,600 1,600 ‐ 1,600 Management Services 30,020 30,020 30,020 (14,020) 16,000 Outside Contract Services ‐ 30,000 ‐ 50,000 50,000 Miscellaneous 100 100 100 ‐ 100 Housing Administrative Charges 31,240 31,240 31,665 (11,720) 19,945 The Groves Administrative Charges 17,725 ‐ 17,965 (17,965) ‐ Rental Subsidy Program 125,640 125,640 104,830 (25,750) 79,080 TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 211,975$ 224,250$ 191,830$ (19,455)$ 172,375$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ 50.000$ 5,070$ 10,055$ 15,125$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves Contingency Reserve ‐$ (112,125)$ ‐$ 25,937$ CHANGE IN AVAILABLE FUND BALANCE ‐$ (112,075)$ 5,070$ 41,062$ AVAILABLE FUND BALANCE, JULY 1 282,892 411,550 282,892 299,475 AVAILABLE FUND BALANCE, JUNE 30 $ 282,892 $ 299,475 $ 287,962 $ 340,537 FUND BALANCE, JUNE 30 10,743,655$ 10,696,531$ 10,572,893$ 10,711,656$ RESERVES Noncurrent Receivables 5,178,730 5,100,502 5,100,502 5,100,502 Investment in Capital Assets 5,282,033 5,184,429 5,184,429 5,184,429 Contingencies (target 25%‐50%)112,125 86,188 AVAILABLE FUND BALANCE, JUNE 30 $ 282,892 $ 299,475 $ 287,962 $ 340,537 Contingency and Available Fund Balance as a % of Non‐Capital Expenditures 133.5% 183.5% 150.1% 247.6% San Juan Capistrano Housing Authority HOUSING AUTHORITY ADMINISTRATION FUND FY 2015/16 - MID-TERM BUDGET UPDATE EXHIBIT A - Page 29 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Rental income 213,000$ 213,000$ 224,000$ (16,000)$ 208,000$ Miscellaneous revenue ‐ 425 ‐ ‐ ‐ TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 213,000$ 213,425$ 224,000$ (16,000)$ 208,000$ ESTIMATED EXPENDITURES AND OTHER USES Grounds and Building Maintenance 26,800$ 26,800$ 22,800$ 2,000$ 24,800$ Building Improvements 16,000 16,000 16,000 (500) 15,500 Housing Administrative Charges 9,330 9,330 9,460 (4,465) 4,995 Management Services 98,995 98,995 98,995 ‐ 98,995 Electricity 600 600 600 ‐ 600 Gas 100 100 100 ‐ 100 Water 3,000 3,000 3,000 ‐ 3,000 Transfer to Housing Authority Administration Fund 5,975 18,250 ‐ ‐ ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 160,800$ 173,075$ 150,955$ (2,965)$ 147,990$ CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 52,200$ 40,350$ 73,045$ (13,035)$ 60,010$ CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves Contingency Reserve ‐$ (77,413)$ ‐$ 3,418$ CHANGE IN AVAILABLE FUND BALANCE 52,200$ (37,063)$ 73,045$ 63,428$ AVAILABLE FUND BALANCE, JULY 1 469,500 491,568 521,700 454,505 AVAILABLE FUND BALANCE, JUNE 30 521,700$ 454,505$ 594,745$ 517,933$ FUND BALANCE, JUNE 30 521,700$ 531,918$ 594,745$ 591,928$ RESERVES Contingencies (target 25%‐50%)‐$ 77,413$ ‐$ 73,995$ AVAILABLE FUND BALANCE, JUNE 30 521,700$ 454,505$ 594,745$ 517,933$ Contingency and Available Fund Balance as a % of Non‐ Capital Expenditures 337.0% 343.6% 394.0%400.0% San Juan Capistrano Housing Authority LITTLE HOLLYWOOD RENTAL HOUSING FUND FY 2015/16 - MID-TERM BUDGET UPDATE EXHIBIT A - Page 30 of 31 Third Quarter Amended Revised Adopted (Proposed) Adopted (Proposed) Description 2014/15 2014/15 2015/16 Adjustments 2015/16 PROJECTED REVENUE AND OTHER SOURCES Other reimbursements ‐$ 5,200,000$ ‐$ ‐$ ‐$ Investment interest ‐ 4,800 ‐ 5,000 5,000 TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES ‐$ 5,204,800$ ‐$ 5,000$ 5,000$ ESTIMATED EXPENDITURES AND OTHER USES Housing capital project administration ‐$ 14,680$ ‐$ 10,700$ 10,700$ The Groves ‐ 100,000 ‐ ‐ ‐ TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES ‐$ 114,680 ‐$ 10,700 10,700 CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES ‐$ 5,090,120 ‐$ (5,700) (5,700) CONTRIBUTIONS FROM (TO) RESERVES Transfers from (to) reserves ‐$ (5,090,120) ‐$ 5,700 CHANGE IN AVAILABLE FUND BALANCE ‐$ ‐$ ‐$ ‐$ AVAILABLE FUND BALANCE, JULY 1 ‐ ‐ ‐ ‐ AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ RESTRICTED FOR HOUSING CAPITAL PROJECTS ‐$ 5,090,120$ ‐$ 5,084,420$ AVAILABLE FUND BALANCE, JUNE 30 ‐$ ‐$ ‐$ ‐$ San Juan Capistrano Housing Authority SUCCESSOR AGENCY HOUSING BONDS FUND FY 2015/16 - MID-TERM BUDGET UPDATE EXHIBIT A - Page 31 of 31