Resolution Number 16-06-21-02RESOLUTION NO. 16-06-21-02
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JUAN
CAPISTRANO, CALIFORNIA ADOPTING THE FISCAL YEARS 2016-17
AND 2017-18 OPERATING AND CAPITAL IMPROVEMENT BUDGETS
AND AUTHORIZING EXPENDITURES AND APPROPRIATIONS RELATED
THERETO
WHEREAS, the City Council of the City of San Juan Capistrano held a Budget
Workshop on May 23, 2016, to review the recommendations for the Proposed Fiscal Years
2016-17 and 2017-18 Operating Budget and the Proposed Seven-Year Capital
Improvement Program for Fiscal Years 2016-17 through 2022-23; and,
WHEREAS, the Proposed Fiscal Years 2016-17 and 2017-18 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 2016-17 and 2017-18 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 held a Strategic Planning Workshop on April 4,
2016, to provide staff with direction on the City Council's priorities for the next two fiscal
years and intends to use the Proposed Fiscal Years 2016-17 and 2017-18 Operating and
Capital Budgets as a guide for the allocation of resources to accomplish these priorities;
and,
WHEREAS, the City Council recognizes that the Proposed Fiscal Years 2016-
17 and 2017-18 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 2016-17 and 2017-18 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 2016-17 and 2017 -18" are adopted as
follows:
1
Fiscal Year 2016-2017
Transfers
Operating Capital Between
Expenditures Expenditures Funds (ll Total
General Fund $25,574,578 $ 985,035 $26,559,613
Other Governmental Funds 3,858,520 4,925,000 579,195 9,362,715
Enterprise Funds 21,290,631 4,267,000 4A96,960 30,054,591
Internal Service Funds 9,075,265 152,000 9,227,265
Total All City Funds (2
) $59,798,994 $ 9,344,000 $6,061,190 $ 75,204,184
Fiscal Year 2017-2018
Transfers
Operating Capital Between
Expenditures Expenditures Funds(1l Total
General Fund $ 26,185,949 $ 985,921 $27,171,870
Other Governmental Funds 3,909J02 4,263,550 454,195 8,627A47
Enterprise Funds 20,770,366 4,012,000 4A70,360 29,252,726
Internal Service Funds 9,762,811 152,000 9,914,811
Total All City Funds (2l $60,628,828 $ 8A27,550 $5,910A76 $74,966,854
(1) 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. Budgeted amounts for individual classifications within a fund
may be exceeded as long as the total annual budget for that fund is not
exceeded.
4. That the following controls are hereby placed on the transfers of budgeted
funds:
a. The City Manager may authorize transfers of funds from account to
account within any operating department up to $50,000.
2
ATTEST :
M
b. The City Manager may authorize transfers of funds from department
to department within any fund up to $50,000.
c. The City Manager may delegate the authority to make budget
transfers and adjustments.
d. 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, 2016, and June
30, 2017, as approved by the City Manager or her designee, are hereby
appropriated to the Fiscal Years 2016-17 and 2017-18 Operating Budget,
respectively.
PASSED, APPROVED, AND ADOPTED this 21st day of June 2016 .
3
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) ss .
CITY OF SAN JUAN CAPISTRANO )
I, MARIA MORRIS, appointed City Clerk of the City of San Juan Capistra!1o, do hereby
certify that the foregoing Resolution No. 16-06-21-02 was duly adopted by the
City Council of the City of San Juan Capistrano at the Regular meeting thereof, held the
21st day of June 2016, by the following vote:
AYES: COUNCIL MEMBERS: Reeve, Perry, Allevato, Ferguson and Mayor Patterson
NOES : COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS : None
~~£~K
4
--
GENERAL FUNDS
General Fund
Unassigned-Contingency
Assigned-Tuition Reimbursement Program
Assigned-Future Capita I Projects
Non-Spendable-Loan to Friends of the Library
Non-Spendable-Loans to CRA
Total General Fund
Parking Maintenance Fund
Assigned-Parking Maintenance
Successor Agen9: to the CRA[Housing
Authori~ Administration Fund
Unassigned
Farm Operations Fund
Assigned-Farm Operations
Eastern Open Space Fund
Unassigned
GENERAL FUNDS-TOTAL
Special Revenue Funds
SJt:stems Development[Ord. 211 Fund
Committed-Capital Projects
m
X Park and Recreation Fund
I Committed-Capital Projects
OJ
=i Drainage Fund
)> Committed-Capital Projects
I
-o w Agricultural Preservation Fund
(Q
(1) Committed-Capital Projects
0 Landscape Maintenance Fund -_.. Committed-Landscape Maintenance
0
CDBG/HOME Fund
Restricted-Affordable Housing
$
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2016/17
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2016 FY2017 FY2017
11,533,016 $ 26,043,310 $ (25,554,578) $
35,000
2,000,000
10,06S
1,929,879 (20,000}
15,S07,960 26,043,310 (25,574,578)
168,107 63,800 (140,380)
116,776 253,545 (253,545)
204,662 115,300 (31,845)
361,765 229,800 (211,840)
~359,270 s 26,705,755 $ (26,212,188) $
$ 116,078 $ 746,640 $ $
968,754 862,775 -
(341,622} 31,300 .
961,131 113,525 .
190,681 177,300 (177,105)
300,427 168,695 (143,450)
Projected
OP Transfers Transfers Ending Cont.
Expenditures In Out Balance Res.
FY2017 FY 2017 FY2017 Adjustments 6/30/2017 %
$ 579,195 $ (985,035) $ 80,000 $ 11,695,908 45.1%
-35,000
- --2,000,000
. . - -10,065
--{80,000) 1,829,879
-579,195 (985,035) 15,570,8S2
-76,705 --168,232
--116,776
-. . 288,117
-379,725
-s 655,900 $ (985,035) $ $ 16,523,702
(1S4,000) $ $ 708,718
(584,000) -. . 1,247,529
---(310,322}
(515,000) --559,656
-- -
190,876
-. -325,672
------··---------
Gas Tax Fund
Restricted-Street Rehabilitation and Maintenance
CCFP Fund
Committed-Capital Projects
S.O.N.G.S. Fund
Restricted-Emergency Preparedness
AQMD Fund
Restricted-Mobile Source Emission Reduction
Measure M Fund
Restricted-Capital Projects
Housing In-Lieu Fee Fund
Committed-Capital Projects
Non-Spendable-LT Receivable
Total Housing In-lieu Fund
Local Law Enforcement Grants Fund
Restricted-Law Enforcement
Park and 011en s11ace Grant Fund
Restricted-Capital Projects
Street and Highwalls Grant Fund
Restricted-Capital Projects
Other Grants Fund
m Restricted-Capital Projects
>< I
$ ClJ SPECIAL REVENUE FUNDS-TOTAL
-I Debt Service Fund ):>
I Restricted-Debt Service $
IJ ru co Capital Improvement Funds Cl>
N
0 General Project Fund -Assigned-Capital Projects $ ...>.
0
011en s11ace Bond Projects Fund
Restricted -Open Space Projects
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2016/17
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2016 FY 2017 FY2017
133,S84 753,190 -
4,512,891 605,655
-196,600 (196,600)
205,005 46,290 -
50,915 669,455 -
3,160,199 909 ,000
950,000
4,110,199 909,000 -
. 100,000 .
. 175,000 .
11,20~043 $ S,55S,425 $ (517,155) $
2,133,459 $ 2,4SS,900 $ (2,703,75S) $
. $ . $ . $
428,778 2,500
Projected
CIP Transfers Transfers Ending Cont.
Expenditures In Out Balance Res.
FY 2017 FY 2017 FY 2017 ~djustments 6]30]2017 % ----------
(366,000) (469,000) 51,774
(135,000) -- -
4,983,546
(127,000) -(10,195) -114,100
(670,000) . -50,370
. 4,069,199
. -950,000
. . . 5,019,199
. (100,000)
(175,000)
(2,726,000) $ $ (S79,19S) $ $ 12,941,118
$ 308,330 $ $ $ 2,193,934
(600,000) $ 600,000 $ $ $
(428,000) 3,278
----
Communi!ll Facilities District Bonds Fund
Restricted-Community Facilities Projects
Successor Agenc'l Non-Housing Bonds Fund
Restricted-Redevelopment Projects
CAPITAL PROJECTS FUNDS-TOTAL $
GENERAL GOVERNMENTAL FUNDS-TOTAL $
ENTERPRISE FUNDS
Water Enterprise Funds
Water Operations Fund
Unrestricted Net Assets-Contingency $
Unrestricted Net Assets-Loan Due to Sewer Funds
Unrestricted Net Assets-Pension Liabilities
Unrestricted Net Assets-Other
Investment in Capital Assets
Total Water Operations Fund
Water Debt Service Fund
Unrestricted Net Assets-Available
Unrestricted Net Assets-2014A Water Refunding Bonds
Restricted Cash-2014A Water Refunding Bonds
Restricted Net Assets-Rate Stabilization
m Total Water Debt Service Fund
>< I GWRP Operations Fund
OJ Unrestricted Net Assets-Available =i
)> Unrestricted Net Assets-Pension Liabilities
I Investment in Capital Assets -o Total GWRP Operations Fund Dl
(Q
CD
w Non-Potable Water Operations Fund
0 Unrestricted Net Assets-Available ....,
....>. Unrestricted Net Assets-Pension Liabilities 0
Total Non-Potable Water Operations Fund
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2016/17
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2016 FY 2017 FY2017
-1,171,000 -
8,314 .
437,092 $ 1,173,500 $ -$
30,137,864 $ 35,890,580 $ (29,433,098) $
1,487,794 $ 13,931,220 $ (10,491,962) $
{3,603,471)
(6,062,904)
1,832,457
62,732,360
56,386,236 13,931,220 (10,491,962)
77,652 1,036,865 (4,392,825) $
(19,922, 771)
8,201 - -
1,296,425
(18,540,493) 1,036,865 (4,392,825)
(2,912,642) 3,195,650 (2,434,680)
(667,310)
1,725,031 -
(1,854,921) 3,195,650 (2,434,680)
51,805 1,270,250 (628,355)
(291,394) - -
(239,589) 1,270,250 (628,355)
Projected
CIP Transfers Transfers Ending Cont.
Expenditures In Out Balance Res.
FY2017 FY2017 FY2017 Adjustments 6/30/2017 % -
(1,171,000}
. . 8,314
(2,199,000} $ 600,000 $ -$ $ 11,592
(4,925,000) $ 1,564,230 $ (1,564,230) $ -$ 31,670,346
-$ -$ {1,447,995) $ -$ 3,479,057 29.1%
(3,603,471)
(6,062,904)
1,832,457
. -. -62,732,360
(1,447,995) -58,377,499
3,355,960 $ $ 77,652
- -
{19,922,771)
-8,201
1,296,425 29.5%
3,355,960 (18,540,493)
- -
(1,907,965) -(4,059,637)
. (667,310)
--1,725,031
-(1,907,965) (3,001,916)
-(641,000) -52,700 8.4%
--(291,394)
(641,000) (238,694)
Water Ca1;1ital Re1;1lacement Fund
Unrestricted Net Assets-Available
Water Ca!;!itallmj;!rovement Fund
Unrestricted Net Assets-Available
Non-Potable Water Caj;!itallmj;!rovement Fund
Unrestricted Net Assets-Available
SJC Public Financing Authority
Unrestricted Net Assets-Available
Restricted Cash -2009 COPs
Unrestricted Net Assets-2009 COPs
Total SJC Public Financing Authority
WATER ENTERPRISE FUNDS-TOTAL $
Sewer Enter1;1rise Funds
Sewer Enter1;1rise OQerations Fund
Unrestricted Net Assets-Contingency $
Unrestricted Net Assets-Loan to Water Operations Fund
Unrestricted Net Assets-Pension Liabilities
Investment in Capital Assets
Total Sewer Operations Fund
Sewer Ca1;1ital Re1;1lacement Fund
Unrestricted Net Assets-Available
m Sewer CaQitallmQrovement Fund
X Unrestricted Net Assets-Available I
CD Unrestricted Net Assets-Loan to Water Operations Fund
=i Unrestricted Net Assets-Loans to CRA
)> Total Sewer Capital Improvement Fund I
"U
$ w SEWER ENTERPRISE FUNDS-TOTAL co
C1l
.j:>.
0 -.....
0
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-All FUNDS
FISCAL YEAR 2016/17
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2016 FY 2017 FY2017
648,450 13,160 -
2,198,014 917,025
(374,362) 172,620 -
-793,545 (793,545)
802,623
(9,833,314)
(9,030,691) 793,545 (793,545)
29,192,644 $ 21,330,335 $ (18,741,367) $
1,276,691 $ 3,456,790 $ (3,282,809) $
1,801,735
(380,183)
15,081,920
17,780,163 3,456,790 (3,282,809)
351,281 23,390 .
743,517 1,038,295
1,801,736
1,196,947 (60,000}
3,742,200 1,038,295 (60,000)
21,873,644 $ 4,518,475 $ (3,342,809) $
Projected
CIP Transfers Transfers Ending Cont.
Expenditures In Out Balance Res.
FY 2017 FY 2017 FY 2017 Adj ustments 6}30}2017 % --
(380,000) -. 281,610
(1,126,000) . . -1,989,039
(476,000) 641,000 (36,742)
-. 802,623
-(9,833,314)
--(9,030,691)
(1,982,000) $ 3,996,960 $ (3,996,960) $ . $ 29,799,612
$ $ (500,000) $ -$ 950,672 29 .0%
-1,801,735
(380,183)
-15,081,920
-(500,000) 17,454,144
(625,000} 500,000 249,671
(1,660,000) 240,000 361,812
--1,801,736
(240,000) 896,947
(1,660,000} -· 3,060,495
(2,285,000} $ 500,000 $ (500,000} $ -$ 20,764,310
SJC HOUSING AUTHORITY
Housing Authori!Jl Administration Fund
Unrestricted Net Assets-Contingency Reserve
Unrestricted Net Assets -Available
Non-Spendable-Noncurrent Receivables
Investment in Capital Assets
Total Housing Authority Administration Fund
little HoiiJll!l!ood Rental Housing Fund
Unrestricted Net Assets-Contingency Reserve
Unrestricted Net Assets-Available
Total Little Hollywood Rental Housing Fund
Successor Agencl£ Housing Bonds Fund
Restricted-Affordable Housing Projects
SJC HOUSING AUTHORITY-TOTAL
ENTERPRISE FUNDS· TOTAL
INTERNAL SERVICE FUNDS
Insurance and Benefits Fund
Unrestricted Net Assets-Available
Facilities Operations Fund
Unrestricted Net Assets -Available
m Unrestricted Net Assets-Pension Liabilities >< I Investment in Capital Assets ro Total Facilities Operations Fund =i
)> INTERNAL SERVICE FUNDS-TOTAL
I
-o w ALL FUNDS· TOTAL co
CD
U1 Less: 0 -San Juan Capistrano Public Finance Authority ......
0 San Juan Capistrano Housing Authority
Total Appropriations Approved by City Council
$
$
$
$
$
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY -ALL FUNDS
FISCAL YEAR 2016/17
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2016 FY 2017 FY2017
86,188 $ 242,600 $ (45 ,050) $
625,270
4,937,218 -
5,092 ,110 -
10,740,786 242,600 (45,050)
73,995 213,500 (186,690)
533 ,343 -
607,338 213,500 (186,690)
6,709,433 25,000 (29,960)
18,057,557 $ 481,100 $ (261,700) $
69,123,845 $ 26,329,910 $ (22,345,876) $
(74,808) $ 6,552,220 $ (6,552,220) $
2,070,046 1,991,750 (2,111,045)
(584,136) -
2,980,551 -(412 ,000)
4,466,461 1,991,750 (2,523,045)
4,391,653 $ 8,543,970 $ (9,075,265) $
$ 103,653,362 $ 70,764,460 $ (60,854,239) $
793,545
261,700
$ (59,798,994) $
Projected
CIP Transfers Transfers Ending Cont.
Expenditures In Out Balance Res .
FY2017 FY2017 FY2017 Adj ustments 6/30/2017 %
$ $ $ (261,213) $ 22,525 50.0%
-261,213 886,483
-4,937,218
5,092,110
---10,938,336
(7,460) 93,345 50 .0%
-7,460 540,803
-634,148
6,704,473
$ -$ -$ $ 18,276,957
(4,267,000) $ 4,496,960 $ (4,496,960) $ $ 68,840,879
-$ -$ -$ -$ (74,808)
(152 ,000) -1,798,751
(584,136)
-2,568,551
(152,000) - -
3,783,166
(152,000) $ -$ $ $ 3,708,358
(9,344,000) $ 6,061,190 $ (6,061,190) $ $ 104,219,583
(9,344,000) $ (6.061,190)
GENERAL FUNDS
General Fund
Unassigned-Contingency $
Assigned-Tuition Reimbursement Program
Assigned-Future Capital Projects
Non-Spendable-Loan to Friends of the Library
Non-Spendable-Loans to CRA
Total General Fund
Parking Maintenance Fund
Assigned-Parking Maintenance
Successor Agencll to the CRALHousing
Authori!Jl Administration Fund
Unassigned
Farm Operations Fund
Assigned-Farm Operations
Eastern Open Space Fund
Unassigned
GENERAL FUNDS-TOTAL $
Special Revenue Funds
SJlstems DevelopmentLOrd. 211 Fund
Committed-Capital Projects $
m Park and Recreation Fund X
I Committed-Capital Projects
CD
=i Drainage Fund
)> Committed-Capital Projects
I
"U Agricultural Preservation Fund !ll
(0 Committed-Capital Projects (J)
(J)
0 Landscape Maintenance Fund -Committed-Landscape Maintenance ....>.
0
CDBGLHOME Fund
Restricted-Affordable Housing
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2017/18
Operating CIP
Balance Revenues Expenditures Expenditures
7/1/2017 FY 2018 FY2018 FY 2018
11,695,908 $ 26,806,650 $ (26,185,949) $ $
35,000
2,000,000
10,065
1,829,879
15,570,852 26,806,650 (26,185,949) -
168,232 63,800 (141,618)
116,776 261,077 (261,077) -
288,117 115,300 (32,212)
379,725 229,800 (214,747)
16,523,702 $ 27,476,627 $ (26,835,603) $ . $
708,718 $ 994,985 $ $ (376,000) $
1,247,529 863,810 (853,000)
(310,322) 62,990
559,656 144,785
190,876 216,158 (215,966) -
325,672 168,695 (143,702) -
Projected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY2018 FY2018 Adjustments 6/30/2018 %
454,195 $ (985,921) $ $ 11,784,883 44.4%
-35,000
-2,000,000
-10,065
1,829,879
454,195 (985,921) 15,659,827
77,941 -168,355
116,776
---371,205
-394,778
532,136 $ (985,921) $ . $ 16,710,941
-$ . $ . $ 1,327,703
--1,258,339
(247,332)
704,441
--191,068
---350,665
Gas Tax Fund
Restricted-Street Rehabilitation and Maintenance
CCFP Fund
Committed-Capital Projects
S.O.N.G.S . Fund
Restricted-Emergency Preparedness
AQMD Fund
Restricted-Mobile Source Emission Reduction
Measure M Fund
Restricted-Capita I Projects
Housing In-Lieu Fee Fund
Committed-Capital Projects
Non-Spendable-LT Receivable
Total Housing In-Lieu Fund
local Law Enforcement Grants Fund
Restricted-Law Enforcement
Park and 011en Sl!ace Grant Fund
Restricted-Capital Projects
Street and Highwalls Grant Fund
Restricted-Capital Projects
Other Grants Fund
m Restricted-Capital Projects
X
I SPECIAL REVENUE FUNDS-TOTAL $ tlJ
=i Debt Service Fund )>
$ I Restricted-Debt Service
-o
Ol co Capital Improvement Funds CD
-...J General Project Fund 0 -Assigned-Capital Projects $ ~
0
011en Sl!ace Bond Projects Fund
Restricted-Open Space Projects
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2017/18
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2017 FY 2018 FY 2018
S1,774 760,655
4,983,546 2,060,545 -
196,600 (196,600)
114,100 46,320
50,370 704,115 -
4,069,199 329,000
950,000
5,019,199 329,000
-100,000
598,775
CIP
Expenditures
FY2018
(411,000)
(598,775)
(72,000)
(754,000)
-
(598,775)
U,941,118 $ 7,247,433 $ (556,268) $ (3,663,550) $
2,193,934 $ 2,451,717 $ (2,703,780) $ $
$ $ -$ (600,000) $
3,278 2,500
Projected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY2018 FY2018 Adjustments 6/30/2018 %
(344,000) 57,429
--6,445,316
(10,195) 78,225
-485
4,398,199
950,000
-5,348,199
(100,000)
-$ (4 54,195) $ -$ 15,514,538
307,980 $ -$ $ 2,249,851
600,000 $ -$ -$
-5,778
Communi~ Facilities District Bonds Fund
Restricted-Community Facilities Projects
Successor Agen9! Non-Housing Bonds Fund
Restricted-Redevelopment Projects
CAPITAL PROJECTS FUNDS-TOTAL $
GENERAL GOVERNMENTAL FUNDS-TOTAL $
ENTERPRISE FUNDS
Water Enterprise Funds
Water Operations Fund
Unrestricted Net Assets-Contingency $
Unrestricted Net Assets-loan Due to Sewer Funds
Unrestricted Net Assets-Pension liabilities
Unrestricted Net Assets-Other
Investment in Capital Assets
Total Water Operations Fund
Water Debt Service Fund
Unrestricted Net Assets-Available
Unrestricted Net Assets-2014A Water Refunding Bonds
Restricted Cash-2014A Water Refunding Bonds
Restricted Net Assets-Rate Stabilization
m Total Water Debt Service Fund
>< I GWRP Operations Fund
[lJ Unrestricted Net Assets-Available =i
~ Unrestricted Net Assets-Pension liabilities
I Investment in Capital Assets "U
!ll Total GWRP Operations Fund
<C
CD
CXl Non-Potable Water Operations Fund
0 Unrestricted Net Assets-Available -......
Unrestricted Net Assets-Pension liabilities 0
Total Non-Potable Water Operations Fund
Projected
Beginning
Balance
7/1/2017
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY-ALL FUNDS
FISCAL YEAR 2017/18
Operating
Revenues Expenditures
FY2018 FY2018
8,314 --
11,592 $ 2,500 $ -
CIP Transfers
Expenditures In
FY2018 FY2018
--
$ (600,000) $ 600,000
31,670,346 $ 37,178,277 $ (30,095,651) $ (4,263,550) $ 1,440,116
3,479,057 $ 14,607,530 $ (10,276,326) $ $
(3,603,471)
(6,062,904) -
1,832,457 -
62,732,360 -
58,377,499 14,607,530 (10,276,326) --
77,652 1,072,560 (4,395,920) 3,323,360
(19,922,771) --
8,201 -
1,296,425 -
(18,540,493) 1,072,560 (4,395,920) 3,323,360
(4,059,637) 3,336,950 (2,100,265)
(667,310) ---
1,725,031 -
(3,001,916) 3,336,950 (2,100,265) -
52,700 1,278,500 (630,028) -
(291,394)
(238,694) 1,278,500 (630,028) --
Projected
Transfers Ending Cont.
Out Balance Res.
FY2018 Adjustments 6/30/2018 %
--8,314
$ -$ -$ 14,092
$ (1,440,116) $ $ 34,489,422
$ (1,416,645) $ (1,430,000) $ 4,963,616 37.8%
1,430,000 (2,173,471)
-(6,062,904)
-1,832,457
--62,732,360
(1,416,645) -61,292,058
77,652
-(19,922,771)
8,201
- -
1,296,425 29.5%
--(18,540,493)
(1,906,715) -(4,729,667)
(667,310)
- -
1,725,031
(1,906,715) (3,671,946)
(647,000) 54,172 8.6%
(291,394)
(647,000) (237,222)
Water Cal! ita I Rel!lacement Fund
Unrestricted Net Assets-Available
Water Cal!itallml!rovement Fund
Unrestricted Net Assets-Available
Non-Potable Water Cal! ita I lml!rovement Fund
Unrestricted Net Assets-Available
SJC Public Financing Authority
Unrestricted Net Assets-Available
Restricted Cash-2009 COPs
Unrestricted Net Assets-2009 COPs
Total SJC Public Financing Authority
WATER ENTERPRISE FUNDS-TOTAL $
Sewer Enterprise Funds
Sewer Enter!! rise Ol!erations Fund
Unrestricted Net Assets-Contingency $
Unrestricted Net Assets-Loan to Water Operations Fund
Unrestricted Net Assets-Pension Liabilities
Investment in Capital Assets
Total Sewer Operations Fund
Sewer Cal! ita I Rei! Ia cement Fund
Unrestricted Net Assets-Available
m Sewer Cal!ital lml!rovement Fund
X Unrestricted Net Assets-Available I
(jj Unrestricted Net Assets-Loan to Water Operations Fund
=i Unrestricted Net Assets-Loans to CRA
)> Total Sewer Capital Improvement Fund
'U SEWER ENTERPRISE FUNDS-TOTAl $ Ql
(C
CD
CD
0 ....., .....
0
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY -ALL FUNDS
FISCAL YEAR 2017/18
Projected
Beginning Operating
Balance Revenues Expenditures
7/1/2017 FY 2018 FY 2018
281,610 13,290 -
1,989,039 1,118,855
(36,742) 365,610 -
795,445 (795,445)
802,623
(9 ,833,314)
(9,030,691) 795,445 (795,445)
CIP Transfers
Expenditures In
FY2018 FY2018
(250,000)
(612,000)
(595,000) 647,000
----
29,799,612 $ 22,588,740 $ (18,197,984) $ (1,457,000) $ 3,970,360
950,672 $ 3,456,790 $ (3,367,827) $ $ -
1,801,735
(380.183) -
15,081,920 --
17,454,144 3,456,790 (3,367,827)
249,671 23,625 (650,000) 500,000
361,812 1,534,185 (1,905,000)
1,801,736
896,947
3,060,495 1,534,185 (1,905,000)
20,764.3.10 $ 5,014,600 $ (3,367,827) $ (2,555,000) $ 500,000
Projected
Transfers Ending Cont.
Out Balance Res .
FY 2018 Adjustments 6/30/2018 %
-44,900
2,495,894
380,868
802,623
(9,833,314)
-(9,030,691)
$ (3,970,360) $ -$ 32,733,368
$ (500,000) $ 715,000 $ 1,254,635 37.3%
(715,000) 1,086,735
-(380,183)
15,081,920
(500,000) 17,043,107
123,296
715,000 705,997
(715,000) 1,086,736
-896,947
2,689,680
$ {500,000) $ -$ 19,856,083
---------
SJC HOUSING AUTHORITY
Housing Authori~ Administration Fund
Unrestricted Net Assets-Contingency Reserve
Unrestricted Net Assets-Available
Non -Spendable-Noncurrent Receivables
Investment in Capital Assets
Total Housing Authority Administration Fund
little Holl~ood Rental Housing Fund
Unrestricted Net Assets-Contingency Reserve
Unrestricted Net Assets-Available
Total little Hollywood Rental Housing Fund
Successor Agencl£ Housing Bonds Fund
Restricted-Affordable Hou sing Projects
SJC HOUSING AUTHORITY· TOTAL
ENTERPRISE FUNDS· TOTAL
INTERNAL SERVICE FUNDS
Insurance and Benefits Fund
Unrestricted Net Assets-Available
Facilities Operations Fund
m Unrestricted Net Assets-Available
X Unrestricted Net Assets-Pen sion liabilities I
ffi Investment in Capital Assets
=i Total Facilities Operations Fund
)>
I INTERNAL SERVICE FUNDS· TOTAL
""0
Ill
(0 All FUNDS· TOTAL
(I)
......
0 less: 0 ..... San Juan Capistrano Public Finance Authority ......
0 San Juan Capi strano Housin g Authority
Total Appropriations Approved by City Council
$
$
$
$
$
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
BUDGET SUMMARY· All FUNDS
FISCAL YEAR 2017/18
Operating CIP
Balance Revenues Expenditures Expenditures
7/1/201?-FY 2018 FY2018 FY2018
22,525 $ 162,600 $ (50,000) $
886,483 .
4,937,218 . .
5,092,110
10,938,336 162,600 (50,000} .
93,345 213,500 (179,422)
540,803 . .
607,338 213,500 (179,422)
6,704,473 25,000 (30,200)
18,250,147 $ 401,100 $ (259,622) $
Transfers
In
FY2018
$
$ .
68,814,069 $ 28,004,440 $ (21,825,433} $ (4,012,000} $ 4,470,360
(74,808) $ 6,871,135 $ (6,871,135) $ $
1,798,751 2,052,375 (2,479,676) (152,000) .
(584,136) .
2,568,551 (412,000)
3,783,166 2,052,375 (2,891,676) (152,000)
3,708,358 $ 8,923,510 $ (9,762,811) $ (152,000) $ .
s 104,192,n3 $ 74,106,227 $ (61,683,895} $ (8,427,550) $ S,910,476
795,445
259,622
$ (60,628,828) $ (8 ,427,550)
Projected
Transfers Ending Cont.
Out Balance Res.
FY 2018 ~djustments 6/30/2018 %
$ $ (110,125) $ 25,000 50.0%
110,125 996,608
. 4,937,218
5,092,110
11,050,936
(37,723) 89,700 50.0%
. 37,723 578,526
668,226
6,699,273
$ . $ . $ 18,418,435
$ (4,470,360) $ $ 71,007,886
$ -$ $ (74,808)
1,219,450
. (584,136)
2,156,551
. 2,791,865
$ $ $ 2,717,057
$ (5,910,476) $ $ 108,214,365
$ (5,910,476)