Resolution Number 17-06-20-04RESOLUTION NO. 17-06-20-04
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JUAN
CAPISTRANO, CALIFORNIA AMENDING THE FISCAL YEAR 2017-18
OPERATING AND CAPITAL IMPROVEMENT BUDGET AND
AUTHORIZING EXPENDITURES AND APPROPRIATIONS RELATED
THERETO
WHEREAS, on June 21, 2016, the City Council passed Resolution No. 16-06-
21-02, adopting the Fiscal Years 2016 -17 and 2017-18 Operating and Capital Improvement
Budgets; and,
WHEREAS, information not available at the time of the budget adopted
requires adjustments to the Fiscal Year 2017-18 Operating and Capital Improvement
Budget in order to deliver the services expected by the City Council; and
WHEREAS, the City Council has been presented with and has accepted and
approved the Amended Fiscal Year 2017-18 Operating and Capital Improvement Budget;
and,
WHEREAS, the City Council recognizes that the Proposed Fiscal Year 2017-
18 Operating and Capital Improvement Budget 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 Year 2017-18 Operating and Capital
Improvement Budget as shown in Exhibit A attached hereto and incorporated by reference
herein is amended as follows:
Transfers
Operating Capital Between
Expenditures Expenditures Funds (l) Total
General Funds $ 26,980,785 $ $ 307,980 $27,288,765
Other Governmental Funds 3,117,935 3,185,550 455,000 6,758,485
Enterprise Funds 21,924,685 2,750,000 4,789,130 29,463,815
Internal Service Funds 9,640,635 152,000 9,792,635
Total All City Funds (2
) $ 61,664,040 $ 6,087,550 $5,552,110 $73,303,700
(
1
) Transfers between funds are balanced by fund types, general and governmental funds and enterprise funds.
(Zl Totals do not include the San Juan Capistrano Public Financing Authority and San Juan Capistrano Housing
Authority (See Exhibit A to the Resolution).
1 6/20/2017
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.
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, 2017, as
approved by the City Manager or his designee, are hereby appropriated to
the Fiscal Year 2017-18 Operating Budget.
2 6/20/2017
PASSED, APPROVED, AND ADOPTED this 20 1
h day of June 2017 .
ATTEST:
STATE OF CALIFORNIA )
COUNTY OF ORANGE ) 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 . 17-06-20-04 was duly adopted by the
CitX Council of the City of San Juan Capistrano at the Regular meeting thereof, held the
201 day of June 2017, by the following vote:
Reeve, Maryott, Farias and Mayor Ferguson
Patterson
None
3 6/20/2017
GENERAL FUNDS
General Fund
Unassigned $
Reserve-Employee Tuition Reimbursement Program
Reserve -Cash Flow
Reserve-Economic Uncertainty
Reserve-Contingency
Non-Spendable-Loans to Community Redevelopment Agency
Total General Fund
Parking Maintenance Fund
Assigned-Parking Maintenance
Successor Agen91 to the CRA[Housing
Authority Administration Fund
Unassigned
Farm Operations Fund
Assigned-Farm Operations
Eastern Open Space Fund
Unassigned
GENERAL FUNDS-TOTAL $
Special Revenue Funds
m C&D Forfeited Bonds Fund
X Restricted-Recycling Programs $
I
OJ Sllstems Development[Ord. 211 Fund
-; Restricted-Streets and Roads Capital Projects
)> Park and Recreation Fund
Restricted-Parks and Recreation Capital Projects
-u
Q)
(Q Drainage Fund
CD Restricted-Storm Drain Capital Projects ......
0 Agricultural Preservation Fund -(..) Restricted-Agricultural Preservation Projects
~
Landscape Maintenance Fund
Restricted-Landscape Maintenance
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY-ALL FUNDS
Operating CIP
Balance Revenues Expenditures Expenditures
7/1/2017 111 FY2018 FY2018 FY 2018
1,281,173 $ 26,074,000 $ (26,216, 785) $
35,000
5,000,000
7,500,000
1,000,000
1,971,711
16,787,884 26,074,000 (26,216,785)
155,076 63,800 (139,055)
202,499 281,960 (281,960)
322,964 11S,300 (29,595)
180,685 225,000 (313,390)
17,649,108 $ 26,760,060 $ (26,980,785) $
674,073 $ $ (14,280) $
621,755 662,000 (376,000)
225,138 91,000 (250,000)
(337,493) 11,000
65,809 80,000 .
290,184 216,158 (177,610)
Projected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY 2018 FY2018 Adjustments 6/30/2018 " I
$ 455,000 $ {307,980) $ $ 1,285,408
35,000
5,000,000
7,500,000
1,000,000
1,971.711
455,000 (307,980) 16,792,119
-79,821
202,499
408,669
92,295
$ 455,000 $ (307,980) $ $ 17,575,403
$ . $ $ $ 659,793
907,755
66,138
. (326,493)
. 145,809
. 328,732
---------
CDBG/HOME Fund
Restricted-Housing Rehabilitation for low and Moderate Income Housing Persons
Gas Tax Fund
Restricted-Street Rehabilitation and Maintenance
CCFP Fund
Restricted-Streets and Roads Capital Projects
S.O.N.G.S. Fund
Restricted -Emergency Preparedness
AQMD Fund
Restricted-Mobile Source Emissions Reduction Programs
Measure M Fund
Restricted-Streets and Roads Capital Projects
Housing ln-Ueu Fee Fund
Restricted-Affordable Housing
Non-Spendable-l T Receivable
Total Housing In-Lieu Fund
Local Law Enforcement Grants Fund
Restricted-Law Enforcement
Park and Open Space Grant Fund
Restricted-Capital Projects
m Street and Highways Grant Fund
>< Restricted -Capital Projects
I Other Grants Fund
OJ Restricted-Capital Projects
-I
)> SPECIAL REVENUE FUNDS-TOTAL
I
-u Debt Service Fund
Q) Restricted-Debt Service co
CD Capital improvement Funds
1\.)
0 General Project Fund -Assigned-Capital Projects w
~ Open Space Bond Projects Fund
Restricted -Open Space Capital Projects
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY-ALL FUNDS
Operating OP
Balance Revenues Expendltu res Expenditures
7/1/2017 111 .. -FY 2018 FY2018 FY 2018
529,867 168,695 (143,730)
37,652 1,015,000 (698,000)
6,983,004 1,080,000 (598,775)
193,600 (193,600)
226,293 48,000
23,962 641,000 -(664,000)
4,020,150 670,000
950,000
4,970,150 670,000
100,000
(137,969) 598,775 (598,775)
$ _!4,172.425 $ 5,575,228 $ (529,220) $ (3,185,550) $
L___b439,2~ 2,451,7_17 $ (2,588,715) $ $
$ $ $ -$ $
10,000 -
Projected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY2018 FY2018 AdJustments 6/30/2018 %
554,832
(344,000) 10,652
-7,464,229
(11,000) -263,293
962
--4,690,150
950,000
5,640,150
(100,000)
-(137,969)
-$ (455,000) $ $ 15,577,883
307,980 $ -$ $ 2,610,241
$ $ $
10,000
L_
Communitll Facilities District Bonds Fund
Restricted -Community Facilities Projects
Successor Agencl£ Non-Housing Bonds Fund
Restricted-Downtown Projects
CAPITAL PROJECTS FUNDS-TOTAL $
GENERAL GOVERNMENTAL FUNDS-TOTAL $
ENTERPRISE FUNDS
Water Enterprise Funds
Water Operations Fund
Unrestricted Net Assets-Contingency $
Unrestricted Net Assets-Drought Penalty Citations
Unrestricted Net Assets-Loan Due to Sewer Funds
Unrestricted Net Assets-Pension Liabilities 121
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
>< GWRP Operations Fund
I Unrestricted Net Assets-Available
OJ Unrestricted Net Assets. Pension Liabilities 121
-i
)> Investment in Capital Assets
I
Total GWRP Operations Fund
""U Non-Potable Water Operations Fund !ll
(C Unrestricted Net Assets-Available
())
Unrestricted Net Assets-Pension Liabilities 121
(..U
0 Total Non-Potable Water Operations Fund -(..U Water Capital Replacement Fund
~ Unrestricted Net Assets-Available
Water Capital Improvement Fund
Unrestricted Net Assets-Available
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY-All FUNDS
Operating OP
Balance Revenues Expenditures Expenditures
7/1/2017 111 FY 2018 FY 2018 FY 2018
S36,99S -
19,313
556,308 $ 10,000 $ $ $
34,817,100 $ 34,797,005 $ (30,098,720) $ (3,18S,550) $
2,018,636 $ 12,290,900 $ (11,362,525) $ $
678,433 (74,000)
(3,611,632)
(5,934,877)
61,810,922
54,961,482 12,290,900 (11,436,S25)
54,655 1,072,560 (4,39S,920)
(18,982,192) --
8,201 -
1,296,425 -
(17,622,911) 1,072,560 (4,395,920)
(5,828,013) 7,499,000 (2,091, 710)
(656,782)
1,629,196
(4,855,599) 7,499,000 (2,091,710)
(3,000) 1,031,250 (547,479)
{283,052)
(286,052) 1,031,250 (547,479)
404,030 8,000 -(290,000)
1,106,016 922,000 -(295,000)
Projected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY2018 FY 2018 Adjustments 6/30/2018 "
--S36,99S
19,313
$ -$ $ 566,308
762,980 $ (762,980) $ $ 36,329,835
488,270 $ (1,416,645) $ -· $ 2,018,636 13%
604,433
-(3,611,632)
-(5,934,877)
-61,810,922
488,270 (1,416,645) 54,887,482
3,323,360 54,655
(18,982,192)
8,201
1,296.425 29%
3,323,360 -(17,622,911)
(2,394,985) (2,815, 708)
(656,782)
1,629,196
(2,394,985) (1,843,294)
(477,500) 3,271
(283,052)
(477,500) (279,781)
-122,030
1,733,016
-----
Non-Potable Water Caeitallmerovement Fund
Unrestricted Net Asse ts-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 Entererise Funds
Sewer Entererise O(!erations Fund
Unrestricte d Net As sets-Contingency $
Unrestricte d Net Assets-Loan to Water Operations Fund
Unrestricted Net Assets -Pension Liabilities 121
Investment in Capital Assets
Total Sewer Operations Fund
Sewer Capital Replacement Fund
Unrestricted Net Asset s-Available
Sewer Ca(!itallmprovement Fund
Unrestricted Net Assets-Available 13 1
Unrestricted Net Assets-Loan to Water Operations Fund
Unrestricted Net As sets-Loans to CRA
m Total Sewer Capital Improvement Fund >< I SEWER ENTERPRISE FUNDS-TOTAL $
OJ
-1
)>
I
-u
Q)
<0
(I)
.J:>.
0 -w
.J:>.
Projected
Beginning
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY-ALL FUNDS
Operating OP
Balance Revenues Expenditures Expenditures
7/1/2017 111 FY2018 FY 2018 FY 2018
(454,458) 40,000 (271,000)
795,445 (795,445)
803 ,634
(9,521,981) 0
(8,718,347) 795,445 (79S,445) -
24,534,161 $ 23,659,155 $ (19,267,079) $ (856,000) $
1,473,81 6 $ 4,189,110 $ (3,453,051) $ $
1,805,816
(346,008)
19,036,104
21,969,728 4,189,110 (3,453,051)
252,818 23,000 (450,000)
2,250,021 1,932,500 -(1,444,000)
1,805,816
1,196,513
5,252,350 1,932,500 (1,444,000)
27,474,896 $ 6,144,610 $ (3,453,051) $ (1,894,000) $
Projected
Transfers Transfers Ending COnt.
In Out Balance Res.
FY 2018 FY 2018 Adjustments 6/30/2018 " '
477,500 0 (207,958)
-803,634
0 (9,521~981)
0 (8,718,347)
4,289,130 $ (4,289,;1.30) $ -$ 28,070,237
$ (500,000) $ $ 1,709,875 50%
1,805 ,816
(346 ,008)
19,036,104
0 (500,000) 22,205,787
500,000 325,818
2,738,521
1,805,816
-1,196,513
5,740,850
500,000 $ (500,000) $ $ 28,272,455
.
--------
SJC HOUSING AUTHORITY
Housing Authoritll Administration Fund
Unrestricted Net Assets-Contingency Reserve 131 $
Unrestricted Net Assets-Available 141
Non-Spendable-Noncurrent Receivables & Prepaids
Investment in Capital Assets
Total Housing Authority Administration Fund
Little HoiiJlwood Rental Housing Fund
Unrestricted Net Assets -Contingency Reserve 131
Unrestricted Net Assets-Available 141
Total Little Hollywood Rental Housing Fund
Successor AgenCJl Housing Bonds Fund
Restricted Net Assets-Affordable Housing 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
>< Unrestricted Net Assets-Pension Liabilities 121
I Investment in Capital Assets
OJ Total Facilities Operations Fund
-1
)> INTERNAL SERVICE FUNDS-TOTAL $
I
"U ALL FUNDS-TOTAL $
Q) c.c
CD Less:
(J1 San Juan Capistrano Public Financing Authority
0 San Juan Capistrano Housing Authority -w
~ Total Appropriations Approved by City Council
ProJected
Beginning
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY -ALL FUNDS
Operating aP
Balance Revenues Expenditures Expenditures
7/1/2017 Ill FY 2018 FY2018 FY 2018
46,980 $ 162,600 $ {62,425) $ $
978,408 -
4,826,436 -
4.994,506 -
10,846,330 162,600 {62,425)
89,645 195,500 (184,875)
507,976
597,621 195,500 (184,875)
5,753,053 25 ,000 -
17,197,004 $ 38.3,100 $ (247,300) $ -s
69,206,061 s 30,186,865 $ (22,967,430) $ (2,750,000) s
1,203,790 $ 6,834,965 $ (6,834,965) s $
1,572,213 1,919,425 (2,805,670) (152,000)
(574,D23)
3,393 ,991
4,392,181 1,919,425 (2,805,670) {152,000)
5,595,971 $ 8,754.390 $ (9,640,635) $ (152,000) $
109,619,132 $ 73,738,260 $ (62,706.785) $ (6,087,550) $
795,445
247,300
$ (61,664,040) $ (6 ,087,.550)
ProJected
Transfers Transfers Ending Cont.
In Out Balance Res.
FY2018 FY2018 Adjustments 6/30/2018 %
$ s (115,942) $ 31 ,213 50%
-115,942 1,094,350
-4,826,436
4,994,506
-10,946,505
$ (7,832) $ 92,438 SO%
7,832 515 ,808
608,246
5,778,053
s $ s 17,332,804
4,789,130 $ (4,789,130) $ s 73,675,496
-$ $ $ 1,203,790
-533,968
-(574,023)
-3,393,991
-3,353,936
$ s $ 4,557,726
5,552,110 $ (5,552,110) s -$ 114,563,057
s (5 ,552 ,110)
m >< I
OJ
-i
)>
""C
Q)
(Q
<D
0>
9.
(.o.)
~
Projected
Beginning
Balance
7/l/2017 Ill
Notes:
CITY OF SAN JUAN CAPISTRANO
FY 2017/18 UPDATE
BUDGET SUMMARY-ALL FUNDS
Operating
Revenues Expenditures
FY2018 FY 2018
CIP Tr.~nsfers Trnnsfers
Expenditures In Out
FY 2018 FY2018 FY 2018
1'1 Beginning fund balances are based on projected balances as of June 30, 2017 as reported in the City's Third Quarter Financial Report to the City Council on June 20, 2017.
Projected
Ending
Balance
Adjustments 6/30/2018
121 Effective with the City's June 30, 2015 audited financial statements, the City is required by the Governmental Accounting Standards Board (GASB) to report the unfunded actuarial liability (UAAL) for its pension plans
(GASB Statement No. 68). The City's General Fund (and other governmental funds) do not reflect such an amount in this schedule because this accounting and reporting .standard is only applicable to the City's Enterprise
and Internal Service Funds. The City's governmental funds' (i.e. General Fund, Capital Projects Funds, and Special Revenue Funds) portion of the City's total UUAL as of Decem~er 31, 2015 (date of actuarial valuation) was
approximately $21.2 million.
131 The adjustment in the San Juan Capistrano Housing Authority Funds are reflected to illustrate the available fund balance after achieving the SO% contingency reserve level.
Coni.
Res.
%
Description
PROJECTED REVENUE & OTHER SOURCES
Property Taxes
Sales Tax
Other Taxes
Franchise Fees
Other Agencies
Licenses, Fees and Perm its
Current Services
Use of Money & Property
Fines & Forfeitures
Other Revenue
Transfers In
ESTIMATED REVENUE-TOTAL
ESTIMATED EXPENDITURES & OTHER USES
General Government
Public Safety
Community Services
Development Services
Public Works/Utilities
Other
Transfers Out
ESTIMATED EXPENDITURES-TOTAL
City of San Juan Capistrano
GENERAL FUND SUMMARY
FY 2017/18 UPDATE
$
Adopted
2016/17
9,752,215
8,386,065
1,355,670
1,345,085
730,380
2,073,070
937,035
420,865
974,925
68,000
579,195
26,622,505
4,309,211
9,795,945
2,160,693
2,492,689
6,796,040
20,000
985,035
26,559,613
Second Quarter
$
Amended
2016/17
9,689,215
8,183,065
1,394,670
1,599,085
726,380
2,220,775
864,035
371,865
974,925
186,260
742,293
26,952,568
5,285,436
9,937,625
2,141,081
2,757,866
7,088,850
20,000
1,066,930
28,297,788
$
Adopted
2017/18
10,104,620
8,670,360
1,431,125
1,356,695
746,585
2,087,415
936,800
421,770
983,280
68,000
454,195
27,260,845
4,340,841
10,211,508
2,206,289
2,550,824
6,876,487
985,921
27,171,870
Adjustments
$ 18,380
(362,360)
(24,125}
(29,695}
(8,585)
(214,415}
(149,800)
46,230
(16,280)
8,000
805
(731,845)
(23,711}
453,277
(50,784}
(20,129}
(327,817}
(677,941}
(647,105)
$
Amended
2017/18
10,123,000
8,308,000
1,407,000
1,327,000
738,000
1,873,000
787,000
468,000
967,000
76,000
455,000
26,529,000
4,317,130
10,664,785
2,155,505
2,530,695
6,548,670
307,980
26,524,765
REVENUE OVER/(UNDER) EXPENDITURES $ 62 ,892 $ (1,345,220} $ 88,975 $ (84,740) $ 4,235
EXHIBIT A-Page 7 of 34
City of San Juan Capistrano
GENERAL FUND-ESTIMATED REVENUE DETAIL BY TYPE
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted Amended
Description 2016/11 2016/17 2017/18 Adjustments 2017/18
PROPERTY TAXES
Secured $ 5,901,890 $ 5,842,340 $ 6,121,970 $ 12,030 $ 6,134,000
Redevelopment Property Tax Trust Fund 120,000 120,000 120,000 120,000
Unsecured 167,950 166,250 174,215 10,785 185,000
Prior Years 58,000 58,000 58,580 (8,580) 50,000
Supplemental Roll 134,000 132,650 134,000 (1,000) 133,000
Homeowners Exemp. Tax 39,495 39,095 40,970 (1,970) 39,000
Penalties & Impounds 17,750 17,750 17,930 (1,930) 16,000
AB1389 Pass Through From CRA 62,445 62,445 63,070 1,930 65,000
In-Lieu Vehicle License Fee 3,250,685 3,250,685 3,373,885 7,115 3,381,000
PROPERTY TAXES-TOTAL 9,752,215 9,689,215 10,104,620 18,380 10,123,000
SALES TAXES
Sales Tax 8,386,065 8,183,065 8,670,360 (362,360) 8,308,000
SALES TAXES-TOTAL 8,386,065 8,183,065 8,670,360 (362,360) 8,308,000
OTHER TAXES
Real Property Transfer Tax 275,000 275,000 275,000 21,000 296,000
Business License Taxes 241,540 241,540 233,080 (16,080) 217,000
Transient Occ. Tax-10% 839,130 878,130 923,045 (29,045) 894,000
OTHER TAXES-TOTAL 1,355,670 1,394,670 1,431,125 (24,125) 1,407,000
FRANCHISE FEES
Electrical Franchise 412,000 412,000 415,000 (16,000) 399,000
Gas Franchise 72,100 72,100 72,100 (1,100) 71,000
Cable TV Franchise 512,935 766,935 518,065 (5,065) 513,000
Refuse Fr<Jnchise 292,730 292,730 295,655 (16,655) 279,000
Video Franchise Fee 55,320 55,320 55,875 9,125 65,000
FRANCHISE FEES-TOTAL 1,345,085 1,599,085 1,356,695 (29,695) 1,327,000
OTHER AGENCIES
Landfill Mitigation Contribution 666,420 666,420 680,020 (20) 680,000
Vehicle License Fees 14,000 16,000 14,000 14,000
Grants-County 49,960 43,960 52,565 (8,565) 44,000
OTHER AGENCIES-TOTAL 730,380 726,380 746,585 (8,585) 738,000
LICENSES, FEES, PERMITS
Planning-Other Permits 80,000 80,000 80,000 80,000
Engineering-Plan Check 193,490 304,490 153,720 (80,720) 73,000
Engineering-Map Check 27,220 27,220
Engineering-Inspection 179,990 179,990 77,685 65,315 143,000
Other Engineering Fees 1,000 1,115 885 2,000
Geo/Soils Review 20,000 35,705 20,000 15,000 35,000
Encroachment Permits 50,000 50,000 50,000 50,000
Building Permits 717,755 676,755 823,655 (222,655) 601,000
Grading Permits 30,000 55,000 35,000 35,000
Mechanical Permits 28,000 30,000 28,000 28,000
Plumbing Permits 60,000 60,000 55,000 55,000
Electrical Permits 45,000 45,000 40,000 40,000
Mobile Home Park Op Permits 7,500 14,500 7,500 6,500 14,000
Building Plan Check 159,700 250,700 209,120 (28,120) 181,000
Grading Plan Check 30,000 60,000 (60,000)
NPDES Permit Fees 55,000 60,000 55,000 55,000
NPDES Business Inspection Fee 35,460 36,460 35,460 1,540 37,000
Commercial Filming/Photography Permits 2,000 2,000 2,000
Code Violation Citations 20,925 20,925 21,135 (135) 21,000
Student Mitigation Fee 99,770 99,770 101,765 78,235 180,000
Green Building Standards Fee 330 330 330 (330)
Comm Svcs-Contract Class 18,500 18,500 18,500 127,500 146,000
Comm Svcs-Youth Sports 13,000 13,000 13,000 13,000
EXHIBIT A-Page 8 of 34
City of San Juan Capistrano
GENERAL FUND-ESTIMATED REVENUE DETAIL BY TYPE
FY 2017/18 UPDATE
Description
Comm Svcs -Special Events
Comm Svcs-Senior Programs
Comm Svcs-Early Childhood Development
Neighborhood Parking Program
Weed Abatement
·LICENSES, FEES, PERMITS-TOTAL
CURRENT SERVICES
Charges to SACRA
Charges to Other Funds
Charges to Water/Sewer Enterprise
Dev. Deposits
CIP Admin
CURRENT SERVICES-TOTAL
USE OF MONEY /PROPERTY
Community Building Rental
Park Rentals
Community Garden Rental
Community Center Rental
Gymnasium Rental
Comm Svcs-Athletics/Rents
Commercial Property Rental
Investment Interest
USE OF MONEY/PROPERTY-TOTAL
FINES/FORFEITURES
Parking Fines
Vehicle Code Fines
Other Fines and Forfeitures
Public Safety (sales tax)
FINES/FORFEITURES-TOTAL
OTHER REVENUE
Other Reimbursements
Mandated Cost Reimbursements
Miscellaneous Revenue
CERT Revenue
Loan Repayments
Donation Revenues
OTHER REVENUE-TOTAL
TRANSFERS IN
Gas Tax Fund
AQMD Fund
C.O.P .S. Fund
Street and Highway Grants Fund
TRANSFERS IN -TOTAl
Adopted
2016/17
56,085
2,450
124,200
11,100
7,595
2,073,070
19,545
220,495
380,755
183,880
132,360
937,035
50,110
17,215
7,000
69,200
74,340
88,000
55,000
60,000
420,865
531,400
160,000
5,000
278,525
974,925
30,000
30,000
5,000
3,000
68,000
469,000
10,195
100,000
579195
Second Quarter
Amended
2016/17
62,085
2,450
76,200
11,100
7,595
2,220,775
19,545
213,495
351,755
135,880
143,360
864,035
68,110
20,215
7,000
69,200
45,340
47,000
55,000
60,000
371,865
531,400
160,000
5,000
278,525
974,925
104,800
30,000
5,000
3,000
43,460
186,260
469,000
65,669
112,138
95,486
742 293
Adopted
2017/18
56,085
2,450
124,200
11,100
7,595
2,087,415
19,565
222,270
376,435
186,030
132,500
936,800
50,210
17,970
7,000
69,250
74,340
88,000
55,000
60,000
421,770
531,400
160,000
5,000
286,880
983,280
30,000
30,000
5,000
3,000
68,000
344,000
10,195
100,000
454195
Adjustments
5,915
(450)
(124,200)
(100)
(595)
(214,415)
(565)
(53,270)
(18,435)
(71,030)
(6,500)
(149,800)
(210)
30
(250)
(9,340)
56,000
46,230
(2,400)
(13,880)
(16,280)
(2,000)
10,000
8,000
805
805
Amended
2017/18
62,000
2,000
11,000
7,000
1,873,000
19,000
169,000
358,000
115,000
126,000
787,000
50,000
18,000
7,000
69,000
65,000
88,000
111,000
60,000
468,000
529,000
160,000
5,000
273,000
967,000
30,000
30,000
5,000
1,000
10,000
76,000
344,000
11,000
100,000
455 000
TOTAL GENERAL FUND REVENUE $ 26,622,505 $ 26,952,568 $ 27,260,845 $ (731,845) $ 26,529,000
EXHIBIT A-Page 9 of 34
City of San Juan Capistrano
GENERAL FUND-EXPENDITURE DETAIL BY DIVISION
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted Amended
Description 2016/11 2016/11 2017/18 Adjustments 2017/18
GENERAL GOVERNMENT
Legislation:
City Council $ 163,225 $ 165,295 $ 165,148 $ (253) $ 164,895
City Manager:
Administration 935,205 975,335 960,194 110,076 1,070,270
Human Resources 311,000 354,040 313,974 (21,994) 291,980
Economic Development 150,115 147,970 151,318 (31,848) 119,470
City Attorney
City Attorney 612,830 612,830 613,182 28 613,210
Litigation & Settlement Costs 842,580 6,000 6,000
City Clerk 618,480 626,250 586,284 6,316 592,600
Finance:
Administration 660,001 636,031 684,121 (61,821) 622,300
Finance 681,925 747,605 683,719 (49,364) 634,355
Business License 103,310 101,295 107,761 16,324 124,085
Customer Service 73,120 76,205 75 ,140 2,825 77,965
GENERAL GOVERNMENT-TOTAL 4,309,211 5,285,436 4,340,841 (23,711) 4,317,130
PUBLIC SAFETY
Law Enforcement 9,247,220 9,412,650 9,656,468 435,622 10,092,090
Public Safety Contract Services 411,035 411,035 411,035 104,000 515,035
A.S.A .P. Volunteer Program 33 ,360 30,200 34,165 (10,620) 23,545
Emergency Preparedness 104,330 83,740 109,840 (75,725) 34,115
PUBUCSAFETY-TOTAL 9,795,945 9,937,625 10,211,508 453,277 10,664,785
COMMUNITY SERVICES
Administration 821,304 794,107 855,416 (43,771) 811,645
Facility Operations 201,233 204,638 205,963 21,767 227,730
Special Events 228,519 230,054 225,174 2,836 228,010
Class Programs 53,175 53,255 55,687 96,853 152,540
Athletic Programs 104,385 104,545 105,656 1,054 106,710
Youth Programs 109,025 109,075 110,378 102 110,480
Early Childhood Development 104,075 101,920 108,245 (108,245)
Senior Citizens Services 135,447 135,592 136,456 3,789 140,245
Community Center Operations 282,350 286,650 287,118 (13,123) 273,995
Gymnasium Operations 121,180 121,245 116,196 (12,046) 104,150
COMMUNITY SERVICES-TOTAL 2,160,693 2,141,081 2,206,289 (50,784) 2,155,505
DEVELOPMENT SERVICES
Administration 910,035 910,840 950,075 (64,190) 885,885
Planning Services 543,930 758,082 554,344 43,931 598,275
Building Permit Services 374,574 451,129 368,586 (22,411) 346,175
Environmental Permit Services 17,600 17,630 17,829 31 17,860
Building Inspection 309,510 286,130 312,451 27,439 339,890
Code Enforcement 337,040 334,055 347,539 (4,929) 342,610
DEVELOPMENT SERVICES-TOTAL 2,492,689 2,757,866 2,550,824 (20,129) 2,530,695
PUBLIC WORKS/UTILITIES
Administration 1,137,510 1,212,525 1,173,508 10,377 1,183,885
Engineering:
General Engineering 482,940 576,710 488,262 (111,482) 376,780
Development Engineering 445,275 553,940 393,974 (35,064) 358,910
Traffic Engineering 331,525 278,910 333,247 9,668 342,915
Engineering Inspection Services 114,690 82,700 116,747 (69,607) 47,140
Maintenance and Support:
Building/Facility Operations 43,755 58,775 56,036 (161) 55,875
EXHIBIT A-Page 10 of 34
City of San Juan Capistrano
GENERAL FUND-EXPENDITURE DETAIL BY DIVISION
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted Amended
Description 2016/17 2016/17 2017/18 Adjustments 2017/18
General Maintenance 565,725 541,053 563,149 (83,819) 479,330
Special Event Support 81,015 81,030 82,168 1,227 83,395
Weed Abatement 168,815 158,855 168,907 (14,777) 154,130
Streets and Traffic:
Street Maintenance 328,715 391,310 331,101 25,119 356,220
Street Cleaning 164,970 158,125 197,709 (39,084) 158,625
Street Lighting 186,165 186,150 186,577 (12,797) 173,780
Traffic Control 191,310 191,440 187,260 (22,905) 164,355
Storm and Winter Preparation 77,765 77,770 77,788 (1,118) 76,670
Parks and Open Space:
Parkways, Medians, & Landscaping 371,275 386,195 379,855 16,885 396,740
Park Maintenance 862,630 913,552 888,653 (44,983) 843,670
Open Space Maintenance 110,235 140,870 110,262 (2,252) 108,010
Trail Maintenance 107,225 107,230 107,252 (2,252) 105,000
Sports Park Maintenance 436,345 407,770 450,721 10,094 460,815
Environmental:
NPDES/Water Quality 293,470 293,825 281,647 44,328 325,975
Trash/Recycling 15,665 15,695 14,838 11,482 26,320
Storm Drain Maintenance:
General Services 53,055 46,495 53,190 (6,775) 46,415
Maintenance Services 222,175 224,130 229,819 (10,319) 219,500
Emergency Response 3,790 3,795 3,817 398 4,215
PUBLIC WORKS/UTILITIEs-TOTAL 6,796,040 7,088,850 6,876,487 (327,817) 6,548,670
OTHER
Write-off of Successor Agency Loan 20,000 20,000
OTHER-TOTAL 20,000 20)00;0
TRANSFERS OUT
To Debt Service 308,330 308,580 307,980 307,980
To Capital Projects 600,000 616,785 600,000 (600,000)
To Parking Maintenance Fund 76,705 76,705 77,941 (77,941)
To Eastern Open Space Operations Fund 64,860
TRANSFERS OUT-TOTAL
EXHIBIT A-Page 11 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Parking Fees
Parking Permits-Commuter
Parking Permits-Employees
Transfers In -General Fund
City of SanJuan Capistrano
PARKING MAINTENANCE FUND
FY 2017/18 UPDATE
$
Adopted
2016/17
55,000
5,800
3,000
76,705
Second Quarter
Amended
2016/17
$ 55,000
5,800
3,000
76,705
TOTAL-PROJECTED REVENUES AND O'THER S0URCES 140,505 140,505
ESTIMATED EXPENDITURES AND OTHER USES
Operating Costs:
Personnel Charges
Merchant Credit Card Fees
Utilities
Facility lease Payments
Network Computer Services
Parking Permit Supplies
Maintenance Supplies
Grounds Maintenance
Other Maintenance
Administrative Overhead
Capital Improvements:
Transfers Out to Capital Project Fund
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES
15,990
7,080
15,830
54,120
3,250
3,000
600
11,690
26,535
2,285
140,380
12,910
7,080
15,830
54,120
3,250
3,000
600
11,690
26,535
1,900
22 1,656
3581571
$
Adopted
2017/18
55,000
5,800
3,000
77,941
141,741
16,618
7,080
16,270
54,120
3,250
3,000
600
11,720
26,625
2,335
141,618
Amended
Adjustments 2017/18
$
(77,941)
(77,941)
(2,393)
450
(620)
(2,563)
$ 55,000
5,800
3,000
63,800
14,225
7,080
16,720
54,120
3,250
3,000
600
11,720
26,625
1,715
.139,055
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 125 $ (218,066) $ 123 $ (75 ,378) $ (75,255)
EXHIBIT A-Page 12 of 34
City of San Juan Capistrano
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY/
HOUSING AUTHORITY ADMINISTRATION FUND
FY 2017/18 UPDATE
Description
Adopted
2016/17
Second Quarter
Amended
2016/17
Adopted
2017/18 Adjustments
Amended
2017/18
PROJECTED REVENUE AND OTHER SOURCES
Reimbursement from Successor Agency
Reimbursement from Housing Authority
Commercial Property Rental
Proceeds from 2016 Subordinate Tax Allocation Notes
TOTAL-PROJECTED ~EVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Issuance Costs for 2016 Subordinate Tax Allocation Notes
Successor Agency Administration Costs:
City Manager
City Clerk
Finance
Housing Authority Administration Costs:
Finance
Development Services
The Groves Affordable Housing Project
TOTAl -ESTIMATED EXPENDITURES AND OTHER USES
$ 179,340 $
74,205
253,545
71,075
9,190
99,075
4,035
40,210
29,960
253,5 45
221,110
44,295
78,000
61,000
404,405
61,000
112,680
9,205
95,190
4,040
45,520
327,635
$ 181,550 $
79,527
261,077
71,909
9,407
100,234
4,079
45,249
30,199
261,077
42,66S $
(21,782)
20,883
43,026
3
(364)
3,626
4,791
(30,199)
20,883
224,215
57,745
114,935
9,410
99,870
7,705
50,040
281,960
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ · $ 76,770 $ - $ -$ ·
EXHIBIT A-Page 13 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Commercial Property Rental
Farm Lease Revenue
Swanner Ranch Crop Sales
Other Reimbursements
City of San Juan Capistrano
FARM OPERATIONS FUND
FY 2017/18 UPDATE
$
Adopted
2016/17
88,300
25,000
2,000
Second Quarter
Amended
2016/17
$ 88,300
25,000
2,000
11,600
TOTAl· PROJECTED REVENUES AND OTHER SOURCES 11S,300 126,900
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges 1,140 345
Utilities 10,515 10,515
Grounds Maintenance 15,750 15,750
Machinery Equipment & Repairs 1,000 1,000
Other Maintenance & Repairs 3,300 63,530
Administrative Overhead 140 40
TOTAl· ESTIMATED EXPENDITURES AND 0THER USES 31,845 91,180
$
Adopted
2017/18
88,300
25,000
2,000
115,300
1,147
10,810
15,750
1,000
3,365
140
32,212
Adjustments
$
{682)
{1,850)
(85)
(2 ,617)
$
Amended
2017/18
88,300
25,000
2,000
115,300
465
8,960
15,750
1,000
3,365
55
29,595
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 83,455 $ 35,720 $ 83,088 $ 2,617 $ 85,705
EXHIBIT A-Page 14 of 34
City of San Juan Capistrano
EASTERN OPEN SPACE FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Riding Park Revenue
Commercial Property Rental
Transfers In-General Fund
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges
Legal Services
Facility Lease Pursuant to Settlement Agreement
Professional & Contract Services
Grounds & Building Maintenance
Other Maintenance & Repairs
Utilities
Administrative Overhead
Transfers Out :
Transfer Out to Water Opera ti ons Fund
TOTAL· ESTIMATED EX·PENDITURES AND OTHER USES
$
Adopted
2016/17
225,000
4,800
229,800
980
155,810
33,000
21,785
265
211,840
Second Quarter
Amended
2016/17
$ 225,000
2,800
64,860
292,660
27,485
15,000
27,000
56,000
167,710
146,340
21,785
265
35,000
496,585
$
Adopted
2017/18
225,000
4,800
229,800
992
157,915
33,000
22,575
265
214,747
Adjustments
$
{4,800)
(4,800)
85,943
18,000
{5,300)
$
Amended
2017/18
225,000
22S,OOO
86,935
18,000
152,615
33,000
22,575
265
313,390
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ 17 ,960 $ (203,925) $ 15,053 $ (103,443) $ (88,390)
EXHIBIT A-Page 15 of 34
City of San Juan Capistrano
CONSTRUCTION & DEMOLITION (C&D) FORFEITED BONDS
FY 2017/18 UPDATE
Description
Adopted
2016/17
Second Quarter
Amended
2016/17
Adopted
2017/18 Adjustments
PROJECTED REVENUE AND OTHER SOURCES
Forfeited C&D Bonds
TOTAL -PROJECTED REV ENU ES AND OT HER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges
Contract Services for Records Destruction
Administrative Overhead
TOTA L-ESTIMATED EXPENDITURES AND OTHER USES
$ $ 24,000 $
24,000
$
8,285
4,995
1,000
14,280
Amended
2017/18
$
8,285
4,995
1,000
14,280
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ · $ 24,000 $ · $ {14,280) $ (14,280)
..
EXHIBIT A-Page 16 of 34
Description
City of San Juan Capistrano
LANDSCAPE MAINTENANCE DISTRICT FUND
FY 2017/18 UPDATE
Adopted
2016/17
Second Quarter
Amended
2016/17
Adopted
2017/18 Adjustments
PROJECTED REVENUE AND OTHER SOURCES
Current Assessments $ 177,300 $ 177,300 $ 216,158 $
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges
Professional & Contract Services
Utilities
Grounds Maintenance
Materials, Services & Repairs
Administrative Overhead
Capital Ou tlay
TOT AL-ESTIMATED EXPENDITURES AND OTHER USES
177/300 177,300 216,1S8
24,285
45,150
62,000
33,130
6,540
6,000
177,105
24,315
45,150
62,000
33,130
6,540
6,000
177,135
24,621
35,005
47,295
63,375
33,130
6,540
6,000
215,966
2,839
(35,005)
(5,610)
(1,320)
740
(38,356)
Amended
2017/18
$ 216,158
216,158
27,460
41,685
62,055
33,130
7,280
6,000
177,610
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES S 195 $ 165 $ 192 $ 38,356 $ 38,548
EXHIBIT A-Page 17 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Program Income-State CDBG
Program Income-State HOME
Investment Interest
City of San Juan Capistrano
CDBG/HOME GRANT FUND
FY2017/18 UPDATE
Adopted
2016/17
Second Quarter
Amended
2016/17
$ 40,280 $
TOTAL • PROJECTED REVENUES AND OTHER SOURCES
127,215
1,200
168,695
40,280 $
127,215
1,200
168,695
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges
Professional & Contract Services
TOTAL· ESTIMATED EXPENDITURES AND OTHER USES
19,150
124,300
14-3,450
19,180
124,300
143,480
Adopted
2017/18 Adjustments
40,280 $
127,215
1,200
168,695
19,402
12 4,300
143,702
28
28
$
Amended
2017/18
40,280
127,215
1,2 00
168,695
19,430
124,3 00
14.3,730
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ 25,245 $ 25,215 $ 24,993 $ {28) $ 24,965
EXHIBIT A-Page 18 of 34
City of San Juan Capistrano
SAN ONOFRE NUCLEAR GENERATING STATION (SONGS) FUND
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted Amended
Description 2016/17 2016/17 2017/18 Adjustments 2017/18
PROJECTED REVENUE AND OTHER SOURCES
SONGS Reimbursement $ 196,600 $ 22 0 ,640 $ 196,600 $ (3,0 0 0) $ 193,600
TOTAL -PROJECTED REVENUES AND OTHER SOURCES 196,600 220,640 196,600 (3,000} 193,600
ESTIMATED EXPENDITURES AND OTHER USES
Personnel Charges 50,100 50,100 50,100 255 50,355
Professional & Contract Services 1,500 1,500 1,500 15,000 16,500
Utilities 3,000 3,000 3,000 3,000
Supplies & Materials 7,000 13,990 7,000 575 7,575
Machinery & Equipment Maintenance 3,400 20,450 3,400 3,400
Building Maintenance 4,520 4,520 4,520 4,520
Training 12,250 12,250 12,250 (3,000) 9,250
Administrative Overhead 33,400 33,400 33,400 (400) 33 ,000
Program Overhead 75,430 75,430 75,430 (15,430) 60,000
Equ1pment 6,000 6,0 00 6,000 6,000
TOTAL · ESTI MATE D EXP END ITURES AND OTHER US ES 196,600 220,640 196,600 (3,000) 193,600
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ -$ • $ · $ -$ -
EXHIBIT A -Page 19 of 34
City of San Juan Capistrano
AIR QUALITY MANAGEMENT DISTRICT (AQMD)/ AB 2766 FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
State AQMD/AB2766 Fees
Investment Interest
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Transfer Out to General Fund
Transfers Out to Cap ita l Project Fund
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES
$
Adopted
2016/17
43,200
3,090
46,290
10,195
127,00 0
137,195
Second Quarter
Amended
2016/17
$ 43,200
3,090
46,290
65,669
338,450
404,119
$
Adopted
2017/18
43,200
3,120
46,320
10,195
72,000
82,195
Adjustments
$ 1,800
(120)
1,680
805
(72 ,000)
(71,195)
Amended
2017/18
$ 45,000
3,000
48,000
11,000
11,000
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ (90,905) $ (357,829) $ (35,875) $ 72,875 $ 37,000
EXHIBIT A -Page 20 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Housing In-Lieu Fees
Investment Interest
City of San Juan Capistrano
HOUSING IN-LIEU FEE FUND
FY 2017/18 UPDATE
Adopted
2016/17
Second Quarter
Amended
2016/17
$ 899,000 $
TOTAL · PROJECTED REVENUES AND OTHER SOURCES
10,000
909,000
617,000 $
10,000
627,000
ESTIMATED EXPENDITURES AND OTHER USES
Affordable Housing -Project Participa tion
TOTAL· ESTIMATED EXPENDITURES AND OTHER USES
Adopted
2017/18 Adjustments
319,000 $
10,000
3Z9,000
341,000 $
341,000
Amended
2017/18
660,000
10,000
670,000
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 909,000 $ 627,000 $ 329,000 $ 341,000 $ 670,000
EXHIBIT A-Page 21 of 34
City of San Juan Capistrano
LAW ENFORCEMENT GRANTS FUND
FY 2017/18 UPDATE
Description
Adopted
2016/17
Second Quarter
Amended
2016/17
Adopted
2017/18 Adjustments
PROJECTED REVENUE AND OTHER SOURCES
State Grant (C OP S}
TOTAL ~ PROJECTED REVENUES AND OTHER SOUR CE S
ESTIMATED EXPENDITURES AND OTHER USES
Transfer Out -General Fund
TOTAL · ESTIMATED ()(PENDITURES AND OTHER USES
$ 100,000 $
100,000
100,000
100,000
112,000 $
112,000
112,138
112,138
100,0 00 $
100,000
100,000
100,000
Amended
2017/18
$ 100,000
1 00,000
100,000
100,000
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ -$ (138) $ -$ -$ -
EXHIBIT A-Page 22 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Property Ta x Levy -Seri e s "A" of 1998, Measure D
Property Tax levy-Series 2009A, Measure Y
Investment Interest -Measure D
Investment Interest -Measure Y
Transfers In-General Fund
City of San Juan Capistrano
DEBT SERVICE FUND
FY 2017/18 UPDATE
$
Adopted
2016/17
415,000
2,036,400
1,100
3,400
308,330
Second Quarter
Amended
2016/17
s 41S,OOO
2,036,400
1,100
3,400
308,580
TOTAL-PROJECTED REVENUES AND OTHER SOURCES 2,764,230 2,764,480
ESTIMATED EXPENDITURES AND OTHER USES
General Obligation Bonds -Measure D
Principal
Interest
Bond Administration Costs
General Obligation Bonds -Measure Y
Principal
Interest
Bond Admin istration Costs
Refunding General Obligation Bonds -Measure Y
Professional & Contract Services
Principal
Interest
Bond Admin istration Costs
Judgment Obligation Bonds
Principal
Interest
Bond Administration Costs
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES
465,000
36,125
4,500
600,000
1,283,300
6,500
265,000
40,830
2,500
2,703,155
465 ,000
36 ,125
4,500
600,000
1,283,300
6,500
265,000
40,830
2,500
2,703,755
s
Adopted
2017/18
411 ,46 7
2,0 35,345
1,200
3,705
307,980
2,759,697
490,000
12,250
4,500
630,000
1,252,550
6,500
270,000
35,480
2,500
2,7 0 3,780
Adjustments
s
(630,000)
(1,252,550)
(6,500)
20,000
875,000
872,485
6,500
(115,06S)
$
Amended
2017/18
411,467
2,0 35,345
1,200
3,705
307,980
2,759,697
490,000
12,250
4,500
20,000
875,000
872,485
6,500
270,000
35,480
2,500
2,588,715
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 60,475 $ 60,725 $ 55,917 $ 115,065 $ 170,982
Property Tax Rate/$100 of AV-MeasureD (1990)
Property Tax Rate/$100 of AV-Measure Y (2008/2017)
$ 0 .00605 $
$ 0 .02298 s
0.00605 $
0.02298 s
0.00591 s
0 .02922 $
s
$
0.00591
0.02922
EXHIBIT A-Page 23 of 34
Description
PROJECTED REVENUE AND OTHER SOURCES
Water Commodity Charges
Cu stomer Service Charges
Meter, Inspection, Plan Check Fees
Administrative Citations for Drought Penalties
Charges to Other Funds
Other Water Service Revenues
Transfer from Water Capital Replacem e nt Fund
Transfer from Eastern Open Space Operations Fund
Transfer from GWRP Fund
City of San Juan Capistrano
WATER OPERATIONS FUND
FY 2017/18 UPDATE
Adopted
2016/17
Second Quarter
Amended
2016/17
$ 8, 795,685 $ 11,476,685
4,693,400
102,535
30,000
193,600
116,000
4,693,400
34,535
177,800
193,600
138,895
796,060
35,000
Funding from Drought Penalty Revenue Reserve
TOTAL-PROJECTED REVENUES AND OTHER SOURCES $ 13,931,220 $ 17,545,975
ESTIMATED EXPENDITURES AND OTHER USES
General Liability Insurance
Legal Services (including settlement payments)
Finance Customer Serv i ce
General Engineering
Development Engineering
Engineering-Inspection
WATER OPERATIONS
General Services
Water Conservation
Field Customer Service
Strategic Planning
Regulatory Compliance
Import Water Supply
Distribution & Pumping
System Water Quality
Cross & Backtlow Connection
System Maintenance
Well Mainte nance
Reservoir Maintenance
Preventative Maintenance
Booster & Facilities Maintenance
Emergency & After-Hours Re sponse
Interest on Loan from Sewer Funds
Principal Repayment on Loan from Sewer Funds
Amounts funded by Drought Penalty Revenues :
Public relations related to drought
Printing of drought materials
Extra staff help
Cellular equipment for meters
Leak correlator equipment
Laptops for field staff
TRANSFERS OUT
520,515 450,545
450,000 1,582,775
696,705 744,550
45,815 196,380
94,175 86,320
118,260 142,795
1,449,564 1,663,799
274,790 141,535
133,475 151,890
160,635 296,450
39,720 34,295
4,498,795 6,258,310
280,965 251,345
250,585 401,295
49,895 45,345
953,715 825 ,660
61,150 60,560
84,988 63,928
54,010 56,240
117,200 105,020
60 ,645 60,730
66,360 66,360
10,000 10,000
20,000 20,000
72 ,800
40,000
25 ,000
10,000
180,000
$
$
Adopted
2017/18
9,235,515
4,928,000
111,015
18,000
199,000
116,000
14,607,530
535 ,915
50,000
711,047
48,920
95,272
117,858
1,472,789
274,888
138,132
166,855
39,952
4,606 ,330
293 ,106
254,937
50,456
969,573
63,279
85,967
54,970
100,664
61,056
66,360
1,430,000
3,000
15,000
To Capital Projects Fund (for CIP 17808)
To Water Debt Service Fund 1,447,995 1,447,995 1,416,645
$
$
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 11,939,957 $ 15,49U22 $ 13,U2,9J1 $
Adjustments
(2,329,515)
(9,015)
(18,000)
39,900
488,270
74,000
(1,754,360)
(123 ,545)
450,000
6,653
95,825
143
25,162
5,327
(139,493)
17,363
60,404
12,003
(904 ,485)
(34,521)
206,443
(9 ,321)
(52,293)
(1,554)
(18,602)
37 ,706
6,344
34,640
(3,000)
(15,000)
74,000
$
$
Amended
2017/18
6,906,000
4,928,000
102,000
238,900
116,000
488,270
74 ,000
12,853,170
412 ,370
500,000
717,700
144,745
95 ,415
143,020
1,478,116
135,395
155,495
227,259
51,955
3,701,845
258,585
461,380
41,135
917,280
61 ,725
67,365
54,970
138,370
67,400
101,000
1,430,000
74,000
1,416,645
(269,80i) $ 12,853,170
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 1,991,263 $ 2,054,053 $ 1,484,559 $ (1,484,559) $ -
EXHIBIT A-Page 24 of 34
City of San Juan Capistrano
WATER ENTERPRISE-DEBT SERVICE FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Property Taxes -General
Investment Interest
Transfer from GWRP Fund
Transfer from Water Operations Fund
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Bond administration costs
Lease Payment-SJCPFA Series 2009
Lease Payment-SJBA Series 2014
Bond Principal-2014 Water Refunding Bonds
Bond lnterest-2014A Water Refund ing Bonds
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES
$
$
$
Adopted
2016/17
1,026,865
10,000
1,907,965
1,447,995
4,392,825
7,500
793,545
1,905,465
1,006,285
680,030
4,392,825
Second Quarter
Amended
2016/17
s 1,026,865
1.0,000
1,907,965
1,447,995
$ 4,392,825
7,500
793,545
1,905,465
1,006,285
680,030
$ 4,392,_825
$
$
$
Adopted
2017/18 Adjustments
1,0 62 ,560 s
10,000
1,906,715
1,416,645
4,395,920 s
7,500
795,445
1,904,215
1,046,500
642,260
4,395,920 $
Amended
2017/18
s 1,06 2,560
10,000
1,90 6,715
1,416,64 5
$ 4,395,920
7,500
795,445
1,904,215
1,046,500
642,260
$ 4,395,920
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ - $ -$ -$ -$ -
EXHIBIT A-Page 25 of 34
City of San Juan Capistrano
GROUNDWATER RECOVERY PLANT OPERATIONS FUND
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted Amended
Description 2016/17 2016/17 2017/18 Adjustments 2017/18
PROJECTED REVENUE AND OTHER SOURCES
MWD Grant @ $250/af $ 368,750 $ 270,250 $ 368,750 $ 495,250 $ 864,000
Water Commod ity Ch arges 2,826,90 0 2,001,900 2,968,200 3,6 66,800 6,63 5,000
TOTAL· PROJEGTED REVENUES AND OTHER SOURCES s 3,195,650 $ 2 ,272,150 $ 3,336,950 $ 4,162,050 $ 7,499,000
ESTIMATED EXPENDITURES AND OTHER USES
General liability and Property Insurance 122,635 89,720 123,535 (635) 122,900
General Services 112,425 100,720 98,089 2,103 100,192
Water Quality 177,990 177,990 185,110 185,110
Plant 1,408,395 1,174,715 1,248,306 (21,811) 1,226,495
Granular Active Carbon (GAC) Treatment 180,000
Well Maintenance 354,250 203,165 365,563 3,855 369,418
Reservoir Maintenance 3,185 3,185 3,345 3,345
Emergencies and After-Hours Response 75,800 75,910 76,317 7,933 84,250
Transfers Out To Water Debt Service Fund 1,907,965 1,907,965 1,906,715 1,906,715
Transfers Out To Capital Projects Fund (for CIP 17808) 220,000
Transfers Out To Water Operatio ns Fund 488,270 488,27 0
l'OTA'l · ESlltMATED EXPBmlTURE& AN» O'Aif!R USES $ 4,342,645 $ 3,953,370 $ 4,00o ,9SO $ 479,715 $ 4,4.86,695
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ {1,146,995) $ (1,681,220) $ {670,030) $ 3,682,335 $ 3,012,305
EXHIBIT A-Page 26 of 34
City of San Juan Capistrano
NON-POTABLE WATER OPERATIONS FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Water Commodity Charges
Customer Service Charges
Meter, Inspection, Plan Check Fees
MWDGrant
Investment Interest
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
General Liability Insurance
Customer Service
General Engineering
Development Engineering
Engineering-In spection
NON-POTABLE WATER OPERATIONS
General Services
Water Conservation
Strategic Planning
Regulatory Compliance
Import Water Supply
Cross & Backflow Connection
System Maintenance
Well Maintenance
TR~SFERS OUT
Transfers Out-Non-Potable Water CIP
$
$
Adopted
2016/17
1,201,700
66,000
1,550
1,000
1,270,250
15,675
9,100
53,580
34,265
5,280
1,500
780
112,025
5,770
282,345
3,000
34,525
70,510
Second Quarter
Amended
2016/17
$ 943,700
66,000
1,015
1,000
$ 1,011,715
13,570
9,100
30,070
20,115
1,2.10
1,500
780
40,655
3,475
289,345
3,000
24,560
83,760
$
$
Adopted
2017/18
1,201,700
69,000
1,550
5,250
1,000
1,278,500
16,545
9,400
54,212
37,239
5,342
1,500
787
93,840
5,506
296,462
3,000
34,816
71,379
641,000 496,885 647,000
Adjustments
$ (244,700)
(3,000)
450
$ (247,250)
(7,890)
700
(23,192)
(14,959)
(3,557)
(787)
(44,095)
(3,511)
20,133
(6,656)
1,265
$
Amended
2017/18
957,000
66,000
2,000
5,250
1,000
$ 1,031,250.
8,655
10,100
31,020
22,280
1,785
1,500
49,745
1,995
316,595
3,000
28,160
72,644
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES $ 1,269,355 $ 1,018,025 $ 1,277,028 $
(169,500) 477,500
(252,049) $ 1,024,979
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ 895 $ (6,310) $ 1,472 $ 4,799 $ 6,271
EXHIBIT A-Page 27 of 34
San Juan Capistrano Public Financing Authority
DEBT SERVICE FUND
Description
PROJECTED REVENUE & OTHER SOURCES
Lease Revenue from City of SJC Water Enterprise
for Series 2009 Certificates of Participation
TOTAL · PROJ ECT ED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES & OTHER USES
Certificates of Participation, Series 2009:
Principal
Interest
Bond administration costs
TOTA L· ESTIMATED EXPEN9 1TU RE S AND OTHER USES
FY 2016/18 UPDATE
s
Adopted
2016/17
Second Quarter
Amended
2016/17
793,545 s
793,54 5
793,545 $
793,5 45
320,000
471,045
2,500
793,545
320,000
471,045
2,500
793,545
Adopted
2017/18 Adjustments
795,445 s
79 5,445
335,000
457,945
2,500
795,445
$
Amended
2017/18
795,445
795,44 5
335,000
457,945
2,500
795,445
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ · $ · $ · $ · S •
EXHIBIT A-Page 28 of 34
City of San Juan Capistrano
SEWER ENTERPRISE FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Sewer Service Charges
Investment Interest
Other Interest
Lo an Repayment from Water Operations Fund
TOTAL -PROJ ECTED REV ENUES AND OTHER SOUR CES
ESTIMATED EXPENDITURES AND OTHER USES
General Liability Insurance
Customer Service
General Engineering
Engineering Inspection Se rvices
NDP ~S/Water Qua li!Y
WAS lfEWATER OPERATIONS
General Services
Strategic Plann i ng
Regulatory Compliance
Lift Stations
Plant
System Maintenance
Emergency & After Hours Response
TRANS FE RS OUT
Transfers Out to Sewer Capital Rep lacement Fund
TOTAL -ESTI MATED EXP ENDIT UR ES AND OTHER USES
Second Quarter
$
$
Adopted
2016/17
3,408,610
15,000
33,180
3,456,790
18,325
184,500
8,670
17,615
20,000
150,600
6,335
7,425
74,253
2,332,876
450,840
11,370
500,00 0
$
s
$ 3 ,782,809 $
Amended
2016/17
3,408,610
15,000
33,180
3 456,790
15,860
184,500
13,315
7,450
20,965
132,190
855
6,825
70,958
2,463,256
430,980
11,385
500,000
3,858,539
Adopted Amended
2017/18 Adjustments 2017/18
$ 3,408,610 $ $ 3,408,610
15,000 15,000
33,180 17,320 50,500
715,000 715,000
$ 4,171,790 $ 1 7,320 $ 4,189,110
19,345 (4,640) 14,705
189,600 39,200 228,800
8,768 19,672 28,440
17,819 (14,249) 3,570
20,000 20,0 00
149,925 (31,790) 118,135
6,405 (5,405) 1,000
7,441 (516) 6,925
75,149 73,830 148,979
2,402,196 21,278 2,423,474
459,730 (13,347) 446,383
11,449 1,191 12,640
500,000 5 00,00 0
$ 3 ,867,8 27 $ 85,224 $ 3,9 53,0 51
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ (326,019) $ (401,749) $ 303,963 $ (67,904) $ 236,059
EXHIBIT A-Page 29 of 34
San Juan Capistrano Housing Authority
HOUSING AUTHORITY ADMINISTRATION FUND
FY 2017/18 UPDATE
Second Quarter
Adopted Amended Adopted
Description 2016/17 2016/17 2017/18
PROJECTED REVENUE AND OTHER SOURCES
Rental Income $ 4,100 $ 11,600 $ 4,100
Investment Interest 3,500 3,500 3,500
Interest from outstanding loans receivable 155,000 155,000 155,000
Loan Repayments from Successor Agency per AB 1484 80,000 80,000
Miscellaneous Revenue 1,000
TOTAL-PROJECTED REVENUES AND OTHER SOURCES 242,600 251,100 162,600
ESTIMATED EXPENDITURES AND OTHER USES
Board Stipends 3,000 3,000 3,000
Legal Services 200 15,200 200
Financial Services 1,600 1,600 1,600
Outside Contract Services 3,625
Annual Conferences 100 100 100
Office Supplies 500 500 500
Housing Administrative Charges 27,050 27,050 32,000
Rental Subsidy Program 12,600 39,260 12,600
TOTAL· ESTIMATED E.)(PENDITURES AND OTHER USES 45,050 90,335 50,000
Amended
Adjustments 2017/18
$ $ 4,100
3,500
155,000
162,600
3,000
200
1,800 3,400
100
500
10,565 42,565
60 12,660
12,425 62,425
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 197,550 S 160,765 $ 112,600 $ (12,425) $ 100,17'i
EXHIBIT A-Page 30 of 34
San Juan Capistrano Housing Authority
LITTLE HOLLYWOOD RENTAL HOUSING FUND
FY2017/18 UPDATE
Second Quarter
Adopted Amended Adopted
Description 2016/17 2016/17 2017/18
PROJECTED REVENUE AND OTHER SOURCES
Rental income $ 213,000 $ 190,000 $ 213,000
Miscellaneous revenue 500 500 500
TOTAL· PROJECTED REVENUES AND OTHER SOURCES 213,500 190,500 213,500
ESTIMATED EXPENDITURES AND OTHER USES
Management Services 115,595 115,595 115,595
Grounds and Building Maintenance 25,800 25,800 25,800
Building Improvements 16,000 16,000 16,000
legal Services 8,000 1,000 1,000
Outside Contract Services 400
Utilities 3,700 3,700 3,700
Housing Administrative Charges 17,195 17 ,195 17,327
TOTAL· ESTIMATED EXPENDITURES AND OTHER USES 186,690 179,290 179,422
Amended
Adjustments 2017/18
$ (18,000} $ 195,000
500
(18,000) 195,500
115,595
25,800
16,000
7,000 8,000
600 600
3,700
(2,147) 15,180
5,453 184,875
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ 26,810 $ 11,210 $ 34,078 $ (23,453) $ 10,625
EXHIBIT A-Page 31 of 34
San Juan Capistrano Housing Authority
SUCCESSOR AGENCY HOUSING BONDS FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Investment Interest
TOTAl-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
The Groves Administrative Charges
Loan to Seasons Apartments approved by CC 11.1.16
TOTAL· ESTIMATED EXPENDITURES AND OTHER USES
$
Adopted
2016/17
25,000
25,000
29,960
29,960
Second Quarter
$
Amended
2016/17
25,000
25,000
1,000,000
1,000,000
Adopted
2017/18
$ 25,000
25,000
30,200
30,200
Amended
Adjustments 2017/18
$ $ 25,000
25,000
(30,200)
(30,200)
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ (4,960) $ (975 ,000) $ (5,200) $ 30,200 $ 25,000
EXHIBIT A-Page 32 of 34
City of San Juan Capistrano
INSURANCE & BENEFITS FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Medical Charges
Dental Charges
Vision Charges
Worker's Compensation Charges
Other Benefit Charges
Retiree Health Ins. Charges
Retirement Charges
OPEB Liability Charges
Bilingual Pay Charges
General Liability Charges
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Health Insurance Reimbursement
Medical Insurance Premiums
Dental Insurance Premiums
Vision Insurance Premiums
Life Insurance Premiums
Disability Insurance
Worker's Compensation Premiums
Retiree Health Insurance Premiums
Bilingual Pay
O.C. Employees Retirement System
/CMA Retirement System
Medicare
OPEB Liability Charges
Liability Insurance/Bonds
TOTAL-ESTIMATED EXPENDITURES AND OTHER USES
$
Adopted
2016/17
1,659,882
125,601
27,798
274,885
178,965
213,712
2,480,540
137,427
19,800
1,433,610
6,552,220
35,100
1,624,782
125,601
27,798
37,935
23,600
274,885
213,712
19,800
2,455,760
24,780
117,430
137,427
1,433,610
6,55"2,220
Second Quarter
Amended
2016/17
$ 1,659,882
125,601
27,798
270,185
209,600
213,712
2,480,540
137,427
19,800
1,240,900
6,385,445
35,100
1,624,782
125,601
27,798
29,735
62,435
270,185
213,712
19,800
2,455,760
24,780
117,430
137,427
1,240,900
6,385,44-5
$
Adopted
2017/18
1,739,928
131,449
28,336
289,645
180,205
235,234
2,564,056
137,427
19,800
1,545,055
6,871,135
35,100
1,704,828
131,449
28,336
38,130
23,700
289,645
235,234
19,800
2,539,036
25,020
118,375
137,427
1,545,055
6,871,135
Adjustments
$ (39,158)
5,506
(921)
48,985
54,130
31,241
111,009
1,698
{248,660)
(36,170)
3,900
(43,058)
5,506
(921)
(8,630)
38,245
48,985
31,241
107,959
3,050
24,515
1,698
(248,660)
(36,170)
$
Amended
2017/18
1,700,770
136,955
27,415
338,630
234,335
266,475
2,675,065
139,125
19,800
1,296,395
6,834,965
39,000
1,661,770
136,955
27,415
29,500
61,945
338,630
266,475
19,800
2,646,995
28,070
142,890
139,125
1,296,395
6,834,965
CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES $ -$ -$ -$ -$ -
EXHIBIT A-Page 33 of 34
City of San Juan Capistrano
FACILITIES OPERATIONS FUND
FY 2017/18 UPDATE
Description
PROJECTED REVENUE AND OTHER SOURCES
Fixed Asset/Occupancy Charges
Vehicle Operation Charges
IT/Communication Charges
Investment Interest
Other Reimbursements
Transfer In-General Fund
TOTAL-PROJECTED REVENUES AND OTHER SOURCES
ESTIMATED EXPENDITURES AND OTHER USES
Fleet Acquisition & Maintenance
Facility Maintenance
Business Services
Information Tech & Communication Services
Transfer Out to Capital Projects Fund
TOTAL· ESTIMATED EXPENDITURES AND OTHER USES
$
Adopted
2016/17
679,650
237,030
1,060,070
15,000
1,991,750
286,870
967,175
38,700
1,230,300
152,000
2,675,045
Second Quarter
$
Amended
2016/17
699,180
237,030
1,060,070
15,000
23,500
7,350
2,042,130
339,640
1,025,490
38,700
1,381,760
428,280
3,213~870
$
Adopted
2017/18
680,980
259,000
1,097,395
15,000
2,052,375
666,837
968,504
38,700
1,217,635
152,000
3,043,676
Adjustments
$ (48,685)
(6,550)
(79,715)
2,000
(132,950)
(82,427)
8,061
(11,640)
(86,006)
Amended
2017/18
$ 632,295
252,450
1,017,680
17,000
1,919,425
584,410
976,565
38,700
1,205,995
152,000
2,957,670
CURRENT YEAR REVENUE OVER {UNDER) EXPENDITURES $ {683,295) $ (1,171,740) $ (991,301) $ (46,944) $ (1,038,245)
EXHIBIT A-Page 34 of 34