First Quarter Financial Report – July 1 through September 30 ...

Quarterly Financial Report – City of San Juan Capistrano 1 First Quarter FY 2011-12

FISCAL YEAR 2011-12

C I T Y O F S A N J U A N C A P I S T R A N O

November 15, 2011 First Quarter Financial Report – July 1 through September 30, 2011 Table of Contents:

OVERVIEW 1

ECONOMIC ENVIRONMENT 1

GENERAL FUND 2 WATER FUND 6

SEWER FUND 10

CAPITAL PROJECTS 10

COMMUNITY REDEVELOPMENT FUNDS 11

STATUS OF CITY COUNCIL TOP 6 PRIORITIES FOR FY 2011-12 13

Overview The City of San Juan Capistrano Financial Services Department prepares quarterly financial reports for the City Council to review the status of revenues and expenditures for the City’s funds. This quarterly report contains information on resources and expenditures for the first quarter of the fiscal year, which is the period between July 1, 2011 and September 30, 2011. Overall, the City’s financial position is generally on track. Revenue categories are likely to perform at their projected levels for the year. Expenditures are thus far performing within expected levels.

Economic Environment Although the 2.5% economic growth in the first quarter of the fiscal year may have calmed fears of a double dip recession, the outlook for a sharp economic recovery appears dim. The 2.5% pace of growth—nearly twice that of the previous quarter—is too slow to create enough jobs to bring down the nation's high unemployment rate anytime soon. While most economists expect a slightly better growth in the second half of the year, that level of growth is not enough to make a noticeable dent in the national unemployment rate, which stands at about 9 percent. A recent survey of leading economists conducted by the Associated Press indicates that high unemployment and weak consumer spending will continue to hold back the U.S. economy into 2012. The labor market has been improving slowly, and the number of Americans filing new claims for jobless benefits fell again in mid-October by 2,000 to 402,000, according to the Labor Department. But budget cuts by state and local governments, signal more gloom for employment as well as economic growth. State and local governments subtracted 0.16 of a percentage point from growth last quarter. A recent survey of finance officers within cities of population greater than 10,000 by the National League of Cities indicates that 41% of city finance officers reported increasing fees for city services in 2011, and 23% reported increasing the number of fees applied to city services. Spending by state and local governments declined for the seventh time in eight quarters. Consumer spending rose 2.4% in the first quarter, after rising 0.7% in the earlier quarter. Overall, vehicle sales increased 10 percent, the fastest pace since April. U.S. buyers shrugged off economic worries and snapped up SUVs and pickups last month, surprising the auto industry and raising hopes that a bumpy year will end on a high note. In San Juan Capistrano, year-over-year (June 2010 to June 2011) sales tax in the transportation category increased 1.8%. Key predictions in a recent UCLA Anderson School Forecast indicates that the U.S. economy will expand 1.5 percent in 2011 and decelerate to 1.4 percent growth in 2012; California employment will expand by 0.1 percent in 2011 and 0.7 percent in 2012; the California jobless rate will average 11.9 percent in 2011 and average 12 percent in 2012; and taxable sales in California, adjusted for inflation, will increase 1.7 percent in 2011 and by 1.6 percent in 2012.


The First Quarter Report is an interim financial report based on the available fund balance projected during the budget process. Additionally, revenues in the governmental funds such as the City’s General Fund and certain Community Redevelopment Agency funds lag during the first quarter due to the timing of property tax and other major revenues. Many of these revenues are received in December and April of each fiscal year while expenditures in are incurred on a more even basis throughout the year. Other funds such as the Water and Sewer Enterprise and Internal Service Fund reflect revenues received and expenses incurred on a more similar basis during the year. This report includes the originally adopted budget as well as the amended budget for FY 2011/12. A detailed financial summary of the General Fund and all other operating funds, including the Community Redevelopment Agency is included in Appendix A to this report. The amended budget reflects adjustments through September 30, 2011, including “continuing appropriations” on certain operating budgets and capital improvement projects that were not completed or under contract in the prior year. Funding for these items was budgeted and unspent in the prior year. A list of all budget adjustments from July 1, 2011 to September 30, 2011 can be found in Appendix E.

General Fund General Fund Revenues General Fund revenues are derived from a variety of sources. Some revenues, such as property tax, sales tax, and vehicle license fees are sent to the county or state and remitted back to the City at a later time. Other funds are generated locally and received by the City Treasurer and remitted to the General Fund. Locally generated revenues are recognized immediately as they are received. The General Fund revenues account for approximately 29 percent of total City revenues. It is important to note the receipt of the General Fund’s largest revenue categories, Sales Tax, Property Tax, and Motor Vehicle License Fees do lag and first quarter results are not indicative of annual performance. These three revenue categories account for 65% of the General Fund’s revenue and are received in large part during the months of January and May.

General Fund Revenue Categories


Sales tax is trending upward as the City realized a 12% increase between fiscal year 2009-10 and 2010-11 and is projected to increase again in fiscal year 2011-12 (See table and chart below). Property taxes experienced a slight decline between fiscal year 2009-10 and 2010-11 however the fiscal year 2011-12 budget includes a slight increase. All other General Fund revenue is expected to decrease in fiscal year 2011-12 from the prior year due mainly to less projected revenue from development fees and permits. Overall the General Fund is projected to experience a revenue decrease from the prior year. Staff will continue to monitor the performance of all revenue categories and recommend to the City Council any necessary budget estimate changes as the year progresses.

With 25 percent of the year complete, General Fund revenues are at 7 percent of projections as summarized below. The revenue estimates below also reflect $687,964 for “continuing appropriations” on certain operating budgets and capital improvement projects that were not completed or under contract in the prior year. The columns in the table below summarize the FY 2011-12 Adopted Budget, any year-to-date amendments to the budget, actual revenues received through the quarter, percent of amended budget realized, prior year actual revenues for the same quarter, and percent variance between current year actual revenues versus prior year actual revenues. It should be noted that the General Fund 2011-12 Amended Budget is $334,742 less than it was at this same time last year. Actual revenue receipts for the General Fund are 12% less than at this same time last year.

General Fund Revenue Category 2009-10

Actual 2010-11

Actual 2011-12 Projected

Sales Tax 5,011,865$ 5,599,631$ 6,039,310$ Property Taxes 5,116,606 4,987,042 5,171,401 Motor Vehicle License Fees 2,787,162 2,867,639 2,700,000 Other 7,009,207 11,560,923 7,612,100

Grand Total 19,924,839$ 25,015,235$ 21,522,811$ Less One-Time Insurance/Bonds (3,175,000)$ Prior Year Carryover 687,964$ Net Total 19,924,839$ 21,840,235$ 22,210,775$ $0

$1,000,000$2,000,000$3,000,000$4,000,000$5,000,000$6,000,000$7,000,000$8,000,000$9,000,000

Sales Tax Property Taxes Motor VehicleLicense Fees

Other

2009-10 Actual 2010-11 Actual 2011-12 Projected


The status of the various General Fund revenue sources is described below. The percentages that appear by each revenue category represent the percent of total General Fund revenue budgeted for 2011/12. Property Taxes (24%). Secured property taxes are remitted during December and April of each year. The 3 percent realized in the quarter is largely represented by the receipt of unsecured property taxes. The decrease of 4%, or approximately $4,000, from this same time last year is the result of lower delinquent property tax, supplemental roll, and penalties and impounds. The recent release of the City’s property valuation indicates a 0.3% decrease from the prior year, which may cause a slight decrease in property taxes for the year. Sales Tax (28%). Businesses collecting sales and use taxes periodically remit the amount collected to the State Board of Equalization (BOE). To compensate for the lag time between the sales period and the time the tax is remitted to the City, each quarter the BOE advances 90% of the net sales tax collections for the same quarter of the prior year. The amount of sales tax realized in the first quarter represents one advance payment from the BOE. The decrease of 3%, or $9,900, is likely due to this 90% advancement based on last year’s first quarter results. Overall higher sales tax is anticipated this year due to the tenanting of the vacant car dealerships, the establishment of new restaurants, and the Costco expansion. A comparison of sales and use tax performance for the quarters ending June 30, 2010 and June 30, 2011 reveals that the City realized a 7.4% average increase (quarter over quarter) in sales tax. Overall, sales tax receipts are trending upward. There are six main categories of sales tax including Transportation, Miscellaneous, General Retail, Food Products, Construction, and Business to Business. The table below indicates that that the City overall is seeing a moderate 7.4% increase in sales tax revenue over the prior year quarter (April-June 2010 to April-June 2011). Much of the increase is due largely to higher business-to-business sales activity especially in the area of heavy industry supply.

Description Adopted Budget 2011/12

Amended Budget 2011/12

YTD Actual 2011/12

Percent Realized 2011/12

Prior Year YTD Actual

2010/11

Inc/Dec from PY

Property Taxes $5,171,401 $5,171,401 $175,962 3% $183,317 -4%Sales Tax 6,039,310 6,039,310 282,900 5% 292,800 -3%Other Taxes 670,000 670,000 37,796 6% 36,308 4%Franchise Fees 1,183,880 1,183,880 44,835 4% 27,233 65%Motor Vehicle License Fees 2,700,000 2,700,000 18,420 1% 46,058 -60%Intergovernmental - Other - 438,932 - 0% 6,733 -100%Licenses, Fees and Permits 1,433,074 1,433,074 276,195 19% 333,322 -17%Current Services 856,658 856,658 188,006 22% 219,455 -14%Use of Money & Property 493,556 493,556 104,488 21% 95,029 10%Fines & Forfeitures 1,661,200 1,661,200 241,583 15% 288,440 -16%Other Revenue 74,800 99,800 30,204 30% 53,573 -44%Transfers In 775,000 775,000 193,750 25% 227,154 -15%REVENUE TOTAL $21,058,879 $21,522,811 $1,594,139 7% $1,809,420 -12%Prior Year Carryover - 687,964 38,892REVENUE TOTAL, WITH CARRYOVER $21,058,879 $22,210,775 $1,633,031

General Fund Revenue Summary Q1 (September 30, 2011)


Sales Tax Receipts Comparison April-June 2010 vs. April-June 2011

Other Taxes (3%). This category includes real property transfer, business license, and transient occupancy taxes and is 4%, or $1,488, higher than the same period last year. This revenue category is expected to be higher than last year with the opening of the new 130 room Marriot Residence Inn in February. Franchise Fees (6%). These fees are levied on most utility companies for the right to operate within the City and are realized later in the year. This category is 65%, or $17,602, higher because of the timing payments – only 1 refuse franchise payment was received this same time last year and two were received through September 30 of this year. Gas and electrical franchise fees are received in April and cable TV revenues start flowing in November. Motor Vehicle License Fees (13%). This revenue source includes fees charged by the Department of Motor Vehicles and remitted to the City in large part beginning in January. Fees are down 60%, or $27,638, compared to last year due to the passage of SB 89 which shifts vehicle license fee revenues to fund the state law enforcement grants. For the City of San Juan Capistrano, this means the loss of $125,000 in vehicle license fees and the restoration of $100,000 in Supplemental Law Enforcement funding (SLESF) for a net decrease of $25,000 resulting from this legislative action. Other Agencies – Other (2%). This category accounts for grants received from federal, state, and county sources. Revenue receipts are down so far this year, but are expected to be higher when compared to last year due to the anticipated receipt of a $254,647 Gang Reduction and Intervention Program (GRIP) grant and an $184,285 energy conservation grant from the San Diego Gas and Electric Company. Licenses, Fees and Permits (7%). This category consists largely of charges to process building permits and engineering and planning division reviews of building development related projects. This category also accounts for revenue from participants of City sponsored recreation and leisure classes. The revenue assumptions built


into the 2011/12 adopted budget for the Licenses, Fees, and Permits revenue category projected a 14% decrease from the prior year due largely to lower anticipated development revenue (mainly engineering and grading) when compared to the prior-year. Generally consistent with this assumption, revenues through the first quarter are 17% lower than the same time last year. Special event revenue is up from last year due to a greater number of sponsorships for the San Juan Summer Nights concert series. Building permit activity is increasing slightly as the City received 862 building permits in FY 10-11 compared to 839 the year before. There were 256 permits issued in the first quarter of this year as compared to 215 permits during the first quarter of last year. This is welcome news given that permit issuance has experienced a dramatic downward trend since fiscal year 2005-06 (see the chart below).

City of San Juan Capistrano Building Permits Issued FY 05-06 to FY 10-11

Current Services (4%). This category consists of revenue from other funds for personnel overheads and is down 14%, or $32,000, from the prior year due to lower staff allocations to other funds this year when compared with last. This category also includes charges to the public for daily services such as recycling and the sale of publications. Use of Money and Property (2%). This category accounts for funds generated from the investment of City funds and rental or use of City properties and is generally on track. Revenue is 10% higher than the same period last year due to greater demand for the rental of community facilities. Fines and Forfeitures (8%). These revenues are remitted to the City from the County and State for legal violations and abandoned vehicle abatement. Revenues are at 15% of budget and are 16% less than this same time last year. Other Revenue (<1%). These revenues account for miscellaneous receipts for damage to city property and various other reimbursements. Revenues are down 44% or $23,369 when compared to last year. Transfers In (4%). These revenues are transferred from other funds to offset administrative and maintenance costs and are generally on track.


General Fund Expenditures With expenditures at 18% of actual budget, the General Fund is generally on-track. The table below summarizes General Fund expenditures by department through September 30, 2011. The columns in the table below summarize the FY 2011-12 adopted budget, any amendments (including carry-overs from the prior year) to the budget, actual expenditures incurred through the quarter, percent of amended budget spent, prior year actual expenditures during the same quarter, and percent variance between current year actual expenditures and prior year actual expenditures. It should be noted that the General Fund 2011-12 amended budget is $1.5 million less than it was at this same time last year.

The table below indicates how expenditure levels have changed since fiscal year 2009-10. Net of one-time settlement costs in 2009-10, General Fund expenditures remained almost level between fiscal years 2009-10 and 2010-11 and are projected to increase slightly in fiscal year 2011-12. In its continuing effort to improve fiscal sustainability, the City has reduced staffing costs, deferred maintenance and repair of city facilities, and made other reductions to certain expenditure categories as indicated in the “Change from Prior Year” column in the table below.

Adopted Budget 2011/12

Amended Budget 2011/12

YTD Actual 2011/12

Percent Realized 2011/12


2010/11

Inc/Dec from

PYCity Council/Commissions 152,503 152,503 31,919 21% 27,260 17%City Manager 1,339,792 1,327,842 264,990 20% 312,772 -15%City Attorney 489,991 489,991 96,459 20% 105,870 -9%City Clerk 395,467 407,417 84,386 21% 67,876 24%Administrative Services 1,073,969 1,073,969 236,264 22% 224,519 5%Police Services 7,531,244 7,531,744 1,256,454 17% 1,830,704 -31%Other Public Safety 628,167 627,667 81,422 13% 80,051 2%Community Services 1,811,937 2,066,584 464,977 22% 517,236 -10%Community Development 1,964,052 1,966,839 425,893 22% 407,371 5%Public Works 5,097,910 5,100,821 895,003 18% 830,907 8%Utilites 393,840 579,625 25,488 4% 22,226 15%Transfers Out 116,900 799,166 52,793 7% 215,776 -76%EXPENDITURE TOTAL 20,995,772$ 22,124,168$ 3,916,048$ 18% 4,642,568 -16%

General Fund Expenditure Summary Q1 (September 30, 2011)

General Fund Expenditure Category 2009-10

Actual 2010-11 Actual*

2011-12 Projected

Change from Prior

Year

Salary and Benefits 6,822,629$ 6,886,528$ 6,706,331$ (180,197)$ Contract/Outside Services 10,319,063 9,660,209 9,810,904 150,695 Special Expense 6,366,268 13,854 5,600 (8,254) Maintenance and Repair 2,082,749 2,234,129 2,178,084 (56,045) Supplies and Materials 160,741 196,988 275,355 78,367 Administration 2,343,887 1,894,477 2,348,228 453,751 Capital Outlay 4,366 305 500 195 Transfers Out 280,438 865,364 799,166 (66,198) Grand Total 28,380,140$ 21,751,853$ 22,124,168$ 372,314$ Less one-time settlement cost (6,350,000)$ -$ Net Total 22,030,140$ 21,751,853$ 22,124,168$ 372,314$ *Preliminary estimate of year-end actuals


With $1.15 million in General Fund revenue adjustments and $1.13 in General Fund expenditure adjustments, the amended projected General Fund contingency reserve is $5.802 million or 26.2% of amended expenditures, which is within the targeted range of 25% to 50%, in accordance with the City Council’s policy. The adopted budget projected a General Fund contingency reserve of $5.778 million or 27.5% of adopted expenditures. Although the dollar amount of the contingency reserve is increasing for Fiscal Year 2011-12, the calculated percentage is decreasing as the amount is calculated on the total expenditures including prior year carryovers (a larger amount). Overall, the City’s financial position is generally performing as planned. Staff continues to recommend that General Fund expenditures remain constrained and/or reduced over the next few years and the City continue its efforts toward increasing revenues. The City continues to work toward the goal of achieving $1 million in revenues over expenses. It is again noted, that General Fund revenues are expected to lag significantly behind expenditures during the first quarter of the fiscal year.

Water Funds The City maintains two enterprise funds to provide water and sewer services to the community. These funds represent the next two largest operating funds in the City. The costs to provide these services are funded by user rates which are set each year based on the projected expenses.

Revenues in the Water Enterprise Operations Fund are at 33% budget overall and are generally on track. Expenses in this fund are generally on target at 27% of budget.

$1.59 $3.92

$19.93 $18.21

0%

10%

20%

30%

40%

50%

60%

70%

80%

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100%

Revenues Expenditures

General Fund Q1 (millions)

YTD Actual YTD Remaining

Amended Budget

Actual to Date Percent

Revenues $21,522,811 $1,594,139 7%Prior Year Carryover $687,964 $38,892Total Revenues $22,210,775 $1,633,031Total Expenditures $22,124,168 $3,916,048 18%Revenues Over/(Under) Expenditures $86,607 ($2,283,017)

Available Fund Balance, July 1 $0 $0 Fund Balance, End of Period $0 $0

General Fund Status Summary Q1


The annual debt service includes interest payments and repayment of principal for bonds issued to construct capital replacement and improvement projects. Debt payments occur in December and June of every year, and as the result, there are no actual debt expenditures recorded as of September. Revenues are at 14% of budget and are generally on track.

Water Enterprise Debt Service Fund Q1 Amended

Budget Actual to

Date Percent

Total Revenues $4,943,952 $687,472 14% Total Expenditures $4,941,238 $0 0% Revenues Over/(Under) Expenses $2,714 $687,472 Available Fund Balance, July 1 $1,238,470 $1,238,470 Fund Balance, End of Period $1,241,184 $1,925,942

The Ground Water Recovery Plant (GWRP) Fund records all costs associated with GWRP projects, as well as, all sources of funding. The Metropolitan Water District (MWD) provides the City with a grant for the avoided cost of water. Revenue is at 32% of budget and is 155% higher than the same time last year due to the plant operating at higher production. Expenditures overall are at 16% of budget. The plant has increased production to an average of 3.8 MGD at end of August 2011 and is expected to reach 5.2 MGD by the end of the fiscal year (June 30, 2012).

Amended Budget

Actual to Date

Percent

Total Revenues $12,330,653 $ 4,059,707 33%Total Expenditures $11,353,872 $ 3,116,078 27%Revenues Over/(Under) Expenses 976,781$ 943,629$ Prior Year Carryover 62,764$ 22,764$ Net Revenues Over/(Under) Expenses 1,039,545$ 966,393$

Availavle Fund Balance, July 1* $ (1,705,868) $ (1,705,868)Fund Balance, End of Period $ (666,323) $ (739,475)* - Includes Penalty Reserve

Water Enterprise Operation Fund Q1


Sewer Fund The City is responsible for all sewer transmission and treatment. All City sewer lines are maintained by City staff or outside contract. Sewage treatment is performed through the South Orange County Wastewater Authority (SOCWA), a joint powers entity of various governmental agencies. Revenues in the Sewer Fund are on track at 24% of budget. Expenses in this fund are generally on target at 23% of budget.

Capital Projects Capital projects are economic activities that lead to the acquisition, construction, or extension of the useful life of capital assets. Capital assets include land, facilities, parks, streets, water and sewer infrastructure, transportation infrastructure, and other items of value from which the community derives benefit. Capital expenditures are primarily differentiated from operating expenditures by three characteristics:

1. Capital projects are of significant cost (over $50,000) and have a life expectancy of five or more years.

Amended Budget

Actual to Date

Percent

Total Revenues $5,192,238 $1,683,479 32%Total Expenditures $5,062,425 $786,502 16%Revenues Over/(Under) Expenses 129,813$ 896,976$ Prior Year Carryover 140,000$ 100,000$ Net Revenues Over/(Under) Expenses 269,813$ 996,976$

Available Fund Balance, July 1 $ (7,328,291) (7,328,291)$ Fund Balance, End of Period $ (7,058,478) $ (6,331,315)

Groundwater Recovery Plant Fund Q1

Amended Budget

Actual to Date

Percent

Total Revenues $3,529,320 $860,057 24%Total Expenditures $3,726,797 $840,493 23%Revenues Over/(Under) Expenses (197,477)$ 19,564$ Prior Year Carryover 90,000$ -$ Net Revenues Over/(Under) Expenses (107,477)$ 19,564$

Available Fund Balance, July 1 $ - $ - Fund Balance, End of Period $ - $ -

Sewer Enterprise Fund Q1


2. Capital projects are long-term in nature and are planned accordingly. Funding for a project that may take years to complete can be appropriated in one year and carried over to subsequent years. The City plans and allocates funds for capital projects over a seven-year period according to the best information available at the time of planning.

3. Capital projects are subject to delays. Delays result from project timing/coordination with other projects, outside agency requirements, public input and evaluation of environmental studies, commission review, weather conditions, and staffing availability. Consequently, the actual rate of expenditure for a project in any given year may appear smaller when compared to activities in the operational budget.

Funding for the CIP comes from a variety of fund sources including Federal, State, County, developer and local funding. The CIP includes projects across nine major categories. As part of the 2011/12 adopted budget, the City Council approved $7.1 million of additional appropriations for new or existing capital projects. The amended budget includes $21.6 million in carry-over funding for uncompleted projects from prior years and any budget changes approved by the City Council during the fiscal year for a total 2011/12 amended budget of $28.7 million. A Fiscal Year 2011-12 expenditure summary of all active capital projects can be found in Appendix B. Financial statements for each fund that contributes to the capital improvement program can be found in Appendix C.

Community Redevelopment Funds The Community Redevelopment Agency (CRA) issues debt to fund projects within the project area. Incremental increases in property values within the Agency generate tax increment, which is then used to repay the debt. Eighty percent of the tax increment is used for agency projects, while 20% is set-aside for affordable housing purposes. A detailed financial summary of the CRA funds can be found in Appendix D. The Administration Fund provides for all ongoing operations of the Agency including legal costs, maintenance of Agency-owned properties, and staff time related to CRA activities. Administrative costs are funded by rents, interest revenues, and current year tax increment transferred from the debt service fund. These loans are repaid from future tax increment generated from Agency projects. Revenues receipts through September 30, 2011 are at 14% of budget. Expenditures are at 13% of budget.

Capital Projects Expenditure Summary Q1 (September 30, 2011)Description Adopted

2011/12Amended

2011/12YTD Actual

2011/12Percent Realized 2011/12


2010/11

Inc/Dec from PY

Transportation 1,166,210 14,828,246 151,265 1% 738,176 -80%Parks and Open Space 1,368,050 2,289,501 117,888 5% 35,134 236%Buildings and Facilities 0 284,900 5,662 2% 26 21395%Historic Preservation 374,754 585,184 3,548 1% 6,961 -49%Drainage 174,000 321,390 24,524 8% 209,421 -88%Recycled Water 250,000 250,000 0 0% 5,533 -100%Sew er 1,390,800 4,113,851 258,417 6% 254,542 2%Water 2,352,904 3,584,919 50,764 1% 1,356,047 -96%Community Redevelopment 0 2,392,227 22,519 1% 80,952 -72%EXPENDITURE TOTAL $7,076,718 $28,650,218 $634,587 2% $2,686,793 -76%


The Affordable Housing Set Aside Fund was established pursuant to California Redevelopment law requiring 20% of tax increment for the funding of low and moderate income housing. This fund provides for all revenues and expenditures associated with the 24 Agency-owned rental units. Revenues are at 7% of budget and expenditures are at 49% of budget as only 2 debt service payments are made annually. Debt service and interest payments are made semi-annually while principal is paid annually in August.

Community Redevelopment - Affordable Housing Set Aside Fund Q1

Amended Budget

Actual to Date

Percent

Total Revenues $1,663,153 $130,494 8%

Total Expenditures $1,309,852 $644,941 49%

Revenues Over/(Under) Expenses

$353,301 ($514,447)

Available Fund Balance, July 1 $5,496,299 $5,496,299

Fund Balance, End of Period $5,849,600 $4,981,852

The Debt Service Fund contains the major expenditure component for the San Juan Capistrano Community Redevelopment Agency. Total current year expenditures are estimated to be approximately $7.6 million and are 23% spent through September 30. Planned expenditures include the repayment of loans, including interest between the Agency, and the Sewer Enterprise Fund of $250,000 and repayment of General Fund Loans of $150,000. Current year revenues through September 30 are at 14% of budget and are estimated to be $7.4 million, including

Amended Budget

Actual to Date

Percent

Total Revenues $ 524,478 $ 73,161 14%Total Expenditures $ 568,822 $ 73,161 13%Revenues Over/(Under) Expenses (44,344)$ -$

Available Fund Balance, July 1 $ 47,767 $ 47,767 Fund Balance, End of Period $ 3,423 $ 47,767

Community Redevelopment - Administration Fund Q1


transfers from the set-aside fund to cover workforce housing related debt service by year end. The Agency’s tax increment revenues and reserves are sufficient to meet the current and future years’ obligations, including the repayment of Sewer Enterprise and General Fund loans. Additionally, the Agency’s pledged tax increment revenues are sufficient to provide the required debt service coverage.

Status of City Council Top 6 Priorities for FY 2011-12 The following section describes the progress made through the first quarter of the 2011-12 fiscal year towards the implementation of the City Council’s Top Six priorities. The priorities below are not listed in any order of importance. Council Priority 1: Staff Reorganizations/Pensions, Contracts

• Hired Utilities Director with start date of Sep 26, 2011. • Removed the Human Resources (HR) Manager position from MPEA effective September 7th and

commenced recruitment for HR Manager position with focus on customer service culture transformation. • Recruiting for Accounting Manager position. Conducted second interview on November 3, 2011. • Commencing discussions and negotiations with employee associations on November 15, 2011. • Co-administration and handling of inquiries pertaining to Economic Development is undertaken by the

CM’s Office and Development Services (DS). Council Priority 2: Bring Groundwater Recover Plant to Design Capacity

• Completed implementation of Granular Activated Carbon (GAC) system on August 23, 2011. • Increased plant production to an average of 3.8 MGD through the end of September, 2011. • Placed Kinoshita and Dance Hall wells into operation effective August 29, 2011.

Council Priority 3: Prepare East and NW Open Space Resource for Best Use

• Installed in the East Open Space potable and recycled water pipelines at the Riding Park via San Juan Creek Road.

• Began in the NW Open Space five-year grant funded ($1.5 M) habitat restoration project on 53 acres of open space to remove invasives and reestablish native habitat.

Amended Budget

Actual to Date

Percent

Total Revenues $7,430,620 $1,017,098 14%Total Expenditures $7,606,256 $1,764,560 23%Revenues Over/(Under) Expenses (175,636)$ (747,462)$

Available Fund Balance, July 1 $ 634,306 $ 634,306 Fund Balance, End of Period $ 458,670 $ (113,156)

Community Redevelopment - Debt Service Q1


• East Open Space Citrus Grove • Received Council direction on Lemon Grove site enhancements for public use. • Received Council direction on development of the Draft Land Use Allocation Exhibit and proposed

infrastructure improvements. • Placed a gravel pack on entrance to act as an access road and staging/parking area. • Began trail connection between the Lemon Grove site and the horse berm. • Completed the environmental review for reestablishment of the Arizona Crossing pending review of

regulatory agencies. Northwest Open Space – Dog Park

• Received Council approval to proceed with Dog Park design (Option B-lower pad by staging area; 1.5 acres). • Staff is working with consultants to develop the conceptual layout design before proceeding with

Commission review. Council Priority 4: Finish Historic Town Center Master Plan

• Completed Program Environmental Impact Report (PEIR) and 45-day public review begun on November 1, 2011.

• Initiated formal public review process on September 20, 2011. • Approved project entitlements for the Mission SJC gate, entry way, and gift shop project . • Completed preliminary design plans for the Ortega Highway sidewalk widening along Mission Promenade. • Approved entitlements and development agreement for the Plaza Banderas Hotel project. • Review by Design Review Committee & Planning Commission is under way for the Mission Grille (Pedro’s

Tacos) preliminary development plans. • Approved permits and awaiting issuing of building permits for the Vaquero West building. • Approved entitlements for Vito’s Restaurant. Tenant improvements are completed and restaurant is open. • Retained design consultant to implement Blas Aguilar Adobe improvements with $500K CA State Nature

Education Facilities (NEF) Program grant. • Completed Draft Form-Based Code for the Historic Town Center Master Plan and is currently under public

review. Council Priority 5: Improve the Entitlement Process/Business Friendly Environment

• Initiated a Public Works and Development Services applicant survey to determine customer satisfaction with service related to obtaining a permit.

• Developing a plan to assess how best City Hall customers may be served with a “one stop shop” customer serve concept (includes PW, DS, and Finance).

Council Priority 6: Fiscal House in Order

• Began process of identifying costs and alternative methods of delivery as well as revenue enhancements that will produce cost savings and generate revenue to the City.

• Reduced lobbyist service cost by 55%. • Competitively bidding service and professional contracts.


Appendices

A. General and Other Operating Funds Detailed Financial Summaries B. CIP Expenditure Summary – By CIP Category C. CIP Fund Statements - City and CRA D. CRA Operating Funds Detailed Financial Summaries E. Budget Adjustments by Fund July 1, 2011 through September 30, 2011 – City and CRA F. Detailed Status Summary of City Council Top 6 and Other Priorities

APPENDIX A Quarterly Financial Report – City of San Juan Capistrano First Quarter FY 2011-12

Percent Prior YearAdopted Amended YTD Actual Realized YTD Actual Inc/Dec

Description 2011/12 2011/12 2011/12 2011/12 2010/11 From P/Y

PROJECTED REVENUE & OTHER SOURCES Property Taxes 5,171,401$ 5,171,401$ 175,962$ 3% 183,317$ -4% Sales Tax 6,039,310 6,039,310 282,900 5% 292,800 -3% Other Taxes 670,000 670,000 37,796 6% 36,308 4% Franchise Fees 1,183,880 1,183,880 44,835 4% 27,233 65% Motor Vehicle License Fees 2,700,000 2,700,000 18,420 1% 46,058 -60% Other Agencies - 438,932 - 0% 6,733 -100% Licenses, Fees and Permits 1,433,074 1,433,074 276,195 19% 333,322 -17% Current Services 856,658 856,658 188,006 22% 219,455 -14% Use of Money & Property 493,556 493,556 104,488 21% 95,029 10% Fines & Forfeitures 1,661,200 1,661,200 241,583 15% 288,440 -16% Other Revenue 74,800 99,800 30,204 30% 53,573 -44% Transfers In 775,000 775,000 193,750 25% 227,154 -15%

ESTIMATED REVENUE-TOTAL 21,058,879$ 21,522,811$ 1,594,139$ 7% 1,809,420$ -12%ESTIMATED EXPENDITURES & OTHER USES General Government 3,451,722$ 3,451,722$ 714,018$ 21% 738,296$ -3% Public Safety 8,159,411 8,159,411 1,337,877 16% 1,910,755 -30% Community Services 1,811,937 2,066,584 464,977 22% 517,236 -10%

Community Development 1,964,052 1,966,839 425,893 22% 407,371 5% Public Works 5,097,910 5,100,821 895,003 18% 830,907 8% Utilities 393,840 579,625 25,488 4% 22,226 15%

Transfers Out 116,900 799,166 52,793 7% 215,776 -76% ESTIMATED EXPENDITURES-TOTAL 20,995,772$ 22,124,168$ 3,916,048$ 18% 4,642,568$ -16% REVENUE OVER/(UNDER) EXPENDITURES 63,107$ (601,357)$ (2,321,909)$ (2,833,148)$ CONTRIBUTIONS FROM (TO) RESERVES Reserve for Encumbrance Carryovers - 687,964 Adjustment for Contingency Reserves (242,242) (265,742) Set-Aside for City Hall Replacement 1,600,000 1,600,000 Set Aside for Future Capital Improvement Project (1,600,000) (1,600,000) Set-Aside for CRA Loans 179,135 179,135 NET CHANGE IN AVAILABLE FUND BALANCE -$ 0$ BEGINNING FUND BALANCE - AVAILABLE -$ -$

ENDING FUND BALANCE - AVAILABLE $ - $ 0

FUND BALANCE, JUNE 30 9,435,495$ 9,458,995$ RESERVES: Loan to CRA (SOLAG Relocation) 355,753 355,753 Loan to CRA (Administration/CIP) 1,495,956 1,495,956 Future Capital Improvement Project 1,805,140 1,805,140 Contingencies (target 50%) 5,778,646 5,802,146 26.2% Encumbrances to Carryover - AVAILABLE FUND BALANCE, JUNE 30 -$ 0$

City of San Juan CapistranoGENERAL FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY

JULY 1, 2011 THROUGH SEPTEMBER 30, 2011

APPENDIX A - Page 1


Description 2011/12 2011/12 2011/12 2011/12 2010/11 From P/YPROPERTY TAXES

Secured 4,591,163$ 4,591,163$ -$ 0% -$ **Unsecured 205,245 205,245 139,306 68% 127,449 9%Prior Years 150,000 150,000 26,644 18% 35,613 -25%Supplemental Roll 69,574 69,574 4,726 7% 13,986 -66%Homeowners Exemp. Tax 40,365 40,365 - 0% - **Penalties & Impounds 47,354 47,354 5,286 11% 6,270 -16%AB1389 Pass Through From CRA 67,700 67,700 - 0% - **

PROPERTY TAXES - TOTAL 5,171,401$ 5,171,401$ 175,962$ 3% 183,317$ -4%SALES TAXES Sales Tax 4,596,680$ 4,596,680$ 282,900$ 6% 292,800$ -3% In-Lieu Sales Tax 1,442,630 1,442,630 - 0% - **SALES TAXES - TOTAL 6,039,310$ 6,039,310$ 282,900$ 5% 292,800$ -3%OTHER TAXES Real Property Transfer Tax 220,000$ 220,000$ 12,196$ 6% 19,100$ -36% Business License Taxes 230,000 230,000 25,600 11% 17,208 49% Transient Occ. Tax - 10% 220,000 220,000 - 0% - **OTHER TAXES - TOTAL 670,000$ 670,000$ 37,796$ 6% 36,308$ 4%FRANCHISE FEES Electrical Franchise 298,537$ 298,537$ -$ 0% -$ ** Gas Franchise 92,693 92,693 - 0% - ** Cable TV Franchise 540,350 540,350 - 0% - ** Refuse Franchise 237,300 237,300 44,835 19% 27,233 65% Video Franchise Fee 15,000 15,000 - 0% - **FRANCHISE FEES - TOTAL 1,183,880$ 1,183,880$ 44,835$ 4% 27,233$ 65%MOTOR VEHICLE LICENSE FEES

Vehicle License Fees -$ -$ 18,420$ ** 46,058$ -60%In-Lieu Vehicle License Fee 2,700,000 2,700,000 - 0% - **

MOTOR VEHICLE LICENSE FEES - TOTAL 2,700,000$ 2,700,000$ 18,420$ 1% 46,058$ -60%OTHER AGENCIES

Grants-Federal -$ -$ -$ 0% -$ **Grants-State - 254,647 - 0% 6,733 -100%Grants-Other - 184,285 - 0% - **

OTHER AGENCIES - TOTAL -$ 438,932$ -$ 0% 6,733$ -100%LICENSES, FEES, PERMITS

Planning-Other Permits 80,000$ 80,000$ 21,290$ 27% 17,293$ 23%Planning Chgs/Dev Deposits - - - 0% - **Engineering-Plan Check 45,129 45,129 80 0% 3,590 -98%Engineering-Map Check **Engineering-Inspection 41,810 41,810 - 0% 3,159 -100%Other Engineering Fees 1,500 1,500 56 4% 625 -91%Geo/Soils Review 3,000 3,000 5,192 173% 1,649 215%Encroachment Permits 35,845 35,845 8,801 25% 9,154 -4%Building Permits 396,102 396,102 77,510 20% 96,531 -20%Grading Permits 40,000 40,000 2,495 6% 7,866 -68%Mechanical Permits 15,000 15,000 3,554 24% 3,635 -2%Plumbing Permits 35,000 35,000 9,865 28% 8,663 14%Electrical Permits 30,000 30,000 7,338 24% 7,839 -6%Mobile Home Park Op Permits 7,000 7,000 - 0% - **Building Plan Check 244,467 244,467 32,146 13% 69,866 -54%Grading Plan Check 80,000 80,000 35,309 44% 45,101 -22%NPDES Permit Fees 40,000 40,000 9,239 23% 10,800 -14%NPDES Business Inspection Fee 41,475 41,475 875 2% 870 1%Code Violation Citations 20,000 20,000 4,394 22% 636 591%Green Building Standards Fee 400 400 279 70% 204 37%Comm Svcs-Contract Class 27,896 27,896 6,656 24% 8,557 -22%Comm Svcs-Youth Sports 1,000 1,000 - 0% - **Comm Svcs-Adult Sports **Comm Svcs-Afterschool Pgms **Comm Svcs-Special Events 42,170 42,170 33,815 80% 21,886 55%

City of San Juan CapistranoGENERAL FUND FY 2011/2012 FIRST QUARTER REVENUE DETAIL


APPENDIX A - Page 2



City of San Juan CapistranoGENERAL FUND FY 2011/2012 FIRST QUARTER REVENUE DETAIL


Comm Svcs-Senior Programs 7,000 7,000 1,020 15% 2,000 -49%Comm Svcs-Early Childhood Development 161,280 161,280 10,837 7% 6,216 74%

Neighborhood Parking Pgm 11,000 11,000 4,134 38% 4,042 2%Weed Abatement 25,000 25,000 1,311 5% 3,142 -58%Miscellaneous Permits 1,000 1,000 - 0% - **

LICENSES, FEES, PERMITS - TOTAL 1,433,074$ 1,433,074$ 276,195$ 19% 333,322$ -17%CURRENT SERVICES Recycling Program Revenue -$ -$ 10,019$ ** -$ ** Sale of Publications - - 6 ** 133 -95% Charges to CRA 82,778 82,778 15,887 19% 12,399 28% Charges to Other Funds 60,418 60,418 5,992 10% 12,930 -54% Charges to Water Enterprise 367,235 367,235 103,355 28% 106,567 -3%

Dev. Deposits 108,576 108,576 14,404 13% 34,275 -58%CIP Admin 237,651 237,651 38,344 16% 53,151 -28%

CURRENT SERVICES - TOTAL 856,658$ 856,658$ 188,006$ 22% 219,455$ -14%USE OF MONEY/PROPERTY Community Building Rental 43,550$ 43,550$ 15,655$ 36% 9,748$ 61% Park Rentals 7,200 7,200 2,625 36% 3,569 -26% Other Facility Rental 7,104 7,104 - 0% - ** Community Center Rental 65,400 65,400 18,402 28% 20,598 -11% Gymnasium Rental 80,000 80,000 12,087 15% 18,400 -34% Comm Svcs-Athletics/Rents 130,302 130,302 29,301 22% 19,577 50% Commercial Property Rental 45,000 45,000 16,041 36% 11,431 40% Investment Interest 100,000 100,000 10,377 10% 11,708 -11% Loan Interest 15,000 15,000 - 0% - ** Other Interest - Unrealized - 0% **USE OF MONEY/PROPERTY - TOTAL 493,556$ 493,556$ 104,488$ 21% 95,029$ 10%FINES/FORFEITURES Parking Fines 460,000$ 460,000$ 96,855$ 21% 95,354$ 2% Vehicle Code Fines 960,000 960,000 126,377 13% 176,675 -28% Other Fines and Forfeitures 2,000 2,000 786 39% 408 93% RNSP Forfeitures ** Abandoned Vehicle Abate 17,000 17,000 - 0% - ** Public Safety (sales tax) 222,200 222,200 17,565 8% 16,003 10% Booking Fee Recovery **FINES/FORFEITURES - TOTAL 1,661,200$ 1,661,200$ 241,583$ 15% 288,440$ -16%OTHER REVENUE Other Reimbursements 30,000$ 55,000$ 18,970$ 34% 31,648$ -40% Mandated Cost Reimb. 15,000 15,000 - 0% - ** Damage To City Property 22,000 22,000 9,201 42% 21,669 -58% Sale of City Property 5,000 5,000 - 0% - ** Miscellaneous Revenue 2,500 2,500 1,933 77% 206 841% CERT Revenue 300 300 100 33% 50 100%OTHER REVENUE - TOTAL 74,800$ 99,800$ 30,204$ 30% 53,573$ -44%TRANSFERS IN Trash Importation Fund 225,000$ 225,000$ 56,250$ 25% 79,654$ -29% Gas Tax Fund 450,000 450,000 112,500 25% 112,500 0% Open Space Fund - - - 0% 10,000 -100% C.O.P.S. Fund 100,000 100,000 25,000 25% 25,000 0%TRANSFERS IN - TOTAL 775,000$ 775,000$ 193,750$ 25% 227,154$ -15%GRAND TOTAL 21,058,879$ 21,522,811$ 1,594,139$ 7.41% 1,809,420$ -12%

APPENDIX A - Page 3


Description 2011/12 2011/12 2011/12 2011/12 2010/11 From P/YGENERAL GOVERNMENTLegislation: City Council 151,260$ 151,260$ 31,674$ 21% 27,260$ 16% Commissions & Committees 1,243 1,243 245 20% - **City Manager: ** Administration 815,213 802,015 193,052 24% 238,556 -19% Personnel 360,919 362,167 38,754 11% 73,946 -48% Economic Development 163,660 163,660 33,184 20% 269 12223%

Housing - - - 0% - **City Attorney 489,991 489,991 96,459 20% 105,870 -9%City Clerk 395,467 407,417 84,386 21% 67,876 24%Administrative Services: ** Administration 413,293 413,293 114,912 28% 102,155 12% Finance 574,431 574,431 105,666 18% 108,875 -3% Business License 57,284 57,284 9,726 17% 8,383 16% Customer Service 28,961 28,961 5,961 21% 5,106 17%GENERAL GOVERNMENT - TOTAL 3,451,722$ 3,451,722$ 714,018$ 21% 738,296$ -3%PUBLIC SAFETY - Law Enforcement 7,531,244$ 7,531,744$ 1,256,454$ 17% 1,830,704$ -31% Public Safety Contract Services 532,717 532,217 60,232 11% 40,194 50% A.S.A.P. Volunteer Program 28,405 28,405 4,513 16% 13,514 -67% Emergency Preparedness 67,045 67,045 16,678 25% 26,344 -37%PUBLIC SAFETY - TOTAL 8,159,411$ 8,159,411$ 1,337,877$ 16% 1,910,755$ -30%COMMUNITY SERVICES - Administration 593,384$ 848,031$ 184,881$ 22% 157,708$ 17% Commissions Boards Committees 1,068 1,068 - 0% - ** Facility Operations 163,615 163,615 44,417 27% 62,204 -29% Special Events 150,037 150,037 67,172 45% 69,160 -3% Class Programs 32,008 32,008 5,471 17% 6,794 -19% Athletic Programs 64,996 64,996 6,015 9% 17,633 -66% Youth Programs 85,551 85,551 1,756 2% 798 120% Early Childhood Development 128,986 128,986 15,819 12% 24,657 -36% Senior Citizens Services 55,958 55,958 8,958 16% 5,575 61% Community Center Operations 363,934 363,934 86,767 24% 109,575 -21% Gymnasium Operations 172,400 172,400 43,721 25% 63,131 -31%COMMUNITY SERVICES - TOTAL 1,811,937$ 2,066,584$ 464,977$ 22% 517,236$ -10%COMMUNITY DEVELOPMENT - Administration 985,059$ 987,846$ 191,333$ 19% 215,817$ -11%Commissions Boards Committees 2,136 2,136 - 0% - **Planninng Services 352,838 352,838 99,000 28% 82,728 20%Permit Services: **

Building Permit Services 210,624 210,624 36,828 17% 33,551 10%Environmental Permit Services 10,592 10,592 1,894 18% 1,726 10%

Inspection Services: **Building Inspection 240,829 240,829 48,725 20% 41,939 16%Environmental Inspection - - - 0% 256 -100%

Code Enforcement: **Building 158,392 158,392 47,387 30% 30,737 54%Business License 3,582 3,582 727 20% 619 17%

COMMUNITY DEVELOPMENT- TOTAL 1,964,052$ 1,966,839$ 425,893$ 22% 407,371$ 5%PUBLIC WORKS - Administration 956,750$ 956,750$ 301,304$ 31% 259,916$ 16%Commissions Boards Committees 534 534 - 0% - **

City of San Juan CapistranoGENERAL FUND FY 2011/2012 FIRST QUARTER EXPENDITURE DETAIL


APPENDIX A - Page 4



City of San Juan CapistranoGENERAL FUND FY 2011/2012 FIRST QUARTER EXPENDITURE DETAIL


Engineering: ** General Engineering 353,511 353,511 71,617 20% 46,623 54% Development Engineering 213,210 213,210 27,470 13% 23,646 16% Traffic Engineering 277,212 280,123 17,963 6% 10,095 78% Engineering Inspection Services 72,481 72,481 4,870 7% 10,278 -53%Maintenance and Support: ** Building/Facility Operations 68,565 68,565 5,304 8% 13,807 -62% General Maintenance 427,787 427,787 64,152 15% 80,166 -20% Special Event Support 93,917 93,917 13,470 14% 19,702 -32% Weed Abatement 136,878 136,878 5,832 4% 16,495 -65%Streets and Traffic: ** Street Maintenance 309,053 309,053 52,136 17% 44,049 18% Street Cleaning 146,955 146,955 11,565 8% 23,328 -50% Street Lighting 195,425 195,425 37,472 19% 15,204 146% Traffic Control 161,424 161,424 13,845 9% 15,561 -11% Storm and Winter Preparation 63,500 63,500 10,284 16% 3,506 193%Parks and Open Space: ** Parkways, Medians, & Landscaping 324,433 324,433 49,880 15% 43,511 15% Park Maintenance 642,720 642,720 123,339 19% 106,118 16% Open Space Maintenance 143,328 143,328 9,138 6% 1,097 733% Trail Maintenance 161,710 161,710 16,334 10% 3,297 395% Parking Maintenance - - - 0% 373 -100% Sportspark Maintenance 334,277 334,277 58,706 18% 69,994 -16%Environmental: ** NPDES/Water Quality 14,240 14,240 322 2% 15,934 -98% Trash/Recycling - - - 0% 8,209 -100%PUBLIC WORKS - TOTAL 5,097,910$ 5,100,821$ 895,003$ 18% 830,907$ 8%UTILITIES

Engineering - Development Eng 16,901$ 16,901$ 3,151$ 19% 2,101$ 50%Maint and Support - General Maint - - 166 ** 540 -69%Domestic Water Park Maintenance - - 227 ** 305 -26%Environmental-Eng/NPDES Water Quality 188,093 188,093 11,435 6% 5,545 106%Environmental - Environmental/Trash/Recycle 9,091 193,376 1,322 1% 2,598 -49%Storm Drain Maintenance - General Services 35,146 35,146 5,972 17% 7,425 -20%Storm Drain Maintenance - Maint Services 144,609 146,109 2,849 2% 3,239 -12%Storm Drain Maintenance - Emergency Response - - 366 ** 475 -23%

UTILITIES - TOTAL 393,840$ 579,625$ 25,488$ 4% 22,226$ 15%TRANSFERS OUT - To Debt Services 64,000$ 64,000$ 16,000$ 25% 6,000$ 167% To Capital Projects 52,900 735,166 36,793 5% 209,776 -82% To Parking Maintenance Fund 0% **TRANSFERS OUT - TOTAL 116,900$ 799,166$ 52,793$ 7% 215,776$ -76%GENERAL FUND EXPENDITURES - TOTAL 20,995,772$ 22,124,168$ 3,916,048$ 17.70% 4,642,568$ -16%

- REVENUES NET EXPENSES 63,107$ (601,357)$ (2,321,909)$ (2,833,148)$

APPENDIX A - Page 5



PROJECTED REVENUE AND OTHER SOURCESAgricultural Preservation Fees 77,810$ 77,810$ 2,500$ 3% 6,000$ -58%Interest Income 1,200 1,200 - 0% 218 -100%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 79,010$ 79,010$ 2,500$ 3% 6,218$ -60% TOTAL - PROJECTED REVENUES AND OTHER SOURCES ESTIMATED EXPENDITURES AND OTHER USESTransfers Out - Farm Operations -$ -$ -$ 0% -$ **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES -$ -$ -$ -$ ** CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 79,010$ 79,010$ 2,500$ 6,218$ CONTRIBUTIONS FROM (TO) RESERVES

Transfers from (to) reserves -$ -$

CHANGE IN AVAILABLE FUND BALANCE 79,010$ 79,010$ AVAILABLE FUND BALANCE, JULY 1 218,567 218,567 AVAILABLE FUND BALANCE, JUNE 30 $ 297,577 $ 297,577

FUND BALANCE, JUNE 30 503,052$ 503,052$ RESERVES

Long-term receivables 205,475$ 205,475$

AVAILABLE FUND BALANCE, JUNE 30 297,577$ 297,577$

City of San Juan CapistranoAGRICULTURAL PRESERVATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX A - Page 6



PROJECTED REVENUE AND OTHER SOURCES Parking Revenue: Parking Fees 45,000$ 45,000$ 12,416$ 28% 13,413$ -7% Parking Permits-Commuter 6,500 6,500 52 1% 185 -72% Parking Permits-Employees 950 950 48 5% 106 -55%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 52,450$ 52,450$ 12,516$ 24% 13,704$ -9%

ESTIMATED EXPENDITURES AND OTHER USES Operating Costs: Personnel Charges 8,938$ 8,938$ 2,706$ 30% 2,636$ 3% Traffic Studies/Engineering 0% ** Outside Services 2,960 2,960 - 0% - ** Utilities 9,123 9,123 2,425 27% 1,323 83% Facility Lease Payments 106,200 106,200 13,786 13% - ** Support Services 0% ** Supplies 1,500 1,500 481 32% - ** Printing 1,050 1,050 - 0% - ** Maintenance Supplies 0% ** Dues/Subscriptions 0% ** Grounds Maintenance 1,250 1,250 - 0% - ** Other Maintenance 27,000 27,000 1,310 5% 1,435 -9% Admin/Overhead Charges 1,017 1,017 536 53% 547 -2% Capital Improvements: 0% ** Parking Lot Improvements 0% ** Machinery/Equipment - - - 0% - **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 159,038$ 159,038$ 21,243$ 13% 5,941$ 258% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (106,588)$ (106,588)$ (8,727)$ 7,763$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE (106,588)$ (106,588)$ AVAILABLE FUND BALANCE, JULY 1 318,943 318,943

AVAILABLE FUND BALANCE, JUNE 30 $ 212,355 $ 212,355


-$ -$


City of San Juan CapistranoPARKING MAINTENANCE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX A - Page 7



PROJECTED REVENUE AND OTHER SOURCES Reimbursement from CRA 651,676$ 651,676$ 69,505$ 11% 110,972$ -37%

TOTAL - PROJECTED REVENUES AND OTHER 651,676$ 651,676$ 69,505$ 11% 110,972$ -37%

ESTIMATED EXPENDITURES AND OTHER USESAdministration Charges

City Clerk's Office 4,597$ 4,597$ 809$ 18% 191$ 323% City Manager's Office 260,606 260,606 38,642 15% 26,456 46% Community Services 0% ** Development Services 50,938 50,938 16,642 33% 11,218 48% Financial Services 92,760 92,760 9,404 10% 11,492 -18% Public Works-Maintenance - - 1,393 ** 2,774 -50% Utilities 0% ** Allocated Charges 173,214 173,214 43,304 25% 33,911 28%

Total Administration Charges 582,115 582,115 110,194 19% 86,042 28%Housing Charges 0% ** City Manager's Office 14,923 14,923 3,881 26% 24,474 -84% Development Services 64,013 64,013 12,167 19% 146 8217%

Total Housing Charges 78,936 78,936 16,049 20% 24,620 -35% TOTAL - ESTIMATED EXPENDITURES AND OTHER 661,051$ 661,051$ 126,243$ 19% 110,662$ 14% CURRENT YEAR REVENUE OVER (UNDER) (9,375)$ (9,375)$ (56,738)$ 309$ CONTRIBUTIONS FROM (TO) RESERVES





-$ -$


City of San Juan CapistranoREDEVELOPMENT ADMINISTRATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX A - Page 8



PROJECTED REVENUE AND OTHER SOURCESAgricultural Preservation Fees 77,810$ 77,810$ 2,500$ 3% 6,000$ -58%Interest Income 1,200 1,200 - 0% 218 -100%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 79,010$ 79,010$ 2,500$ 3% 6,218$ -60% TOTAL - PROJECTED REVENUES AND OTHER SOURCES ESTIMATED EXPENDITURES AND OTHER USESTransfers Out - Farm Operations -$ -$ -$ 0% -$ **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES -$ -$ -$ -$ ** CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 79,010$ 79,010$ 2,500$ 6,218$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE 79,010$ 79,010$ AVAILABLE FUND BALANCE, JULY 1 218,567 218,567 AVAILABLE FUND BALANCE, JUNE 30 $ 297,577 $ 297,577




City of San Juan CapistranoAGRICULTURAL PRESERVATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX A - Page 9



PROJECTED REVENUE AND OTHER SOURCES Swanner Ranch Crop Sales -$ -$ -$ 0% -$ ** Farm Lease Revenue 29,200 29,200 6,750 23% 55,830 -88% Swanner Ranch House Lease Revenue 26,400 26,400 6,600 25% 6,600 0%


ESTIMATED EXPENDITURES AND OTHER USES Utilities -$ -$ 10,578$ ** 2,593$ 308% Grounds Maintenance 31,430 31,430 174 1% 3,498 -95% Other Maintenance 3,000 3,000 - 0% - ** Machinery & Equipment Repair 1,000 1,000 464 46% 309 50% Maintenance and Repairs 9,000 9,000 - 0% - **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 44,430$ 44,430$ 11,216$ 25% 6,400$ 75% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 11,170$ 11,170$ 2,134$ 56,030$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE 11,170$ 11,170$ AVAILABLE FUND BALANCE, JULY 1 (8,213) (8,213) AVAILABLE FUND BALANCE, JUNE 30 $ 2,957 $ 2,957


-$ -$


City of San Juan CapistranoFARM OPERATIONS FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX A - Page 10



PROJECTED REVENUE AND OTHER SOURCESLicense and Lease Agreement Revenue* 215,000 215,000 50,001 23% 50,038 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 215,000$ 215,000$ 50,001$ 23% 50,038$ 0%

ESTIMATED EXPENDITURES AND OTHER USES Grounds Maintenance 50,000$ 50,000$ 395$ 1% -$ ** Utilities - - 48 ** - ** Transfers Out - Open Space Construction Fund (CIP) - - - 0% 156,250 -100%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 50,000$ 50,000$ 443$ 1% 156,250$ -100% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 165,000$ 165,000$ 49,557$ (106,212)$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE 165,000$ 165,000$ AVAILABLE FUND BALANCE, JULY 1 (361,050) (361,050) AVAILABLE FUND BALANCE, JUNE 30 $ (196,050) $ (196,050)

FUND BALANCE, JUNE 30 (196,050)$ (196,050)$ RESERVES

-$ -$

AVAILABLE FUND BALANCE, JUNE 30 (196,050)$ (196,050)$

* - License Agreement Payments were received at the water payment lockbox and returned to the licenseeAmount Receivalble has been recorded and replacement payments have are being processed.

City of San Juan CapistranoEASTERN OPEN SPACE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES State S.O.N.G.S Reimbursement 178,310$ 178,310$ 142,648 80% 52,800$ 170%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 178,310$ 178,310$ 142,648$ 80% 52,800$ 170%

ESTIMATED EXPENDITURES AND OTHER USES City Manager's Office -$ -$ -$ 0% 215$ -100% Financial Services 4,552 4,552 1,046 23% 283 269% City Clerk 0% ** Community Services - - 169 ** 171 -1% Emergency Preparedness 182,552 182,552 24,360 13% 27,692 -12% Development Services 0% ** Public Works - - 45 ** 3,439 -99% Utilities - - 0% 180 -100%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 187,104$ 187,104$ 25,620$ 14% 31,980$ -20% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (8,794)$ (8,794)$ 117,028$ 20,820$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE (8,794)$ (8,794)$ AVAILABLE FUND BALANCE, JULY 1 (42,517) (42,517) AVAILABLE FUND BALANCE, JUNE 30 $ (51,311) $ (51,311)


-$ -$


City of San Juan CapistranoSAN ONOFRE NUCLEAR GENERATING STATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Housing In-Lieu Fees 731,181$ 731,181$ -$ 0% -$ ** Interest Income - 0% **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 731,181$ 731,181$ -$ 0% -$ **

ESTIMATED EXPENDITURES AND OTHER USES Affordable Housing - Project Participation -$ -$ -$ 0% -$ **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES -$ -$ -$ #DIV/0! -$ ** CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 731,181$ 731,181$ -$ -$ CONTRIBUTIONS FROM (TO) RESERVES

Transfers from (to) reserves -$ -$ CHANGE IN AVAILABLE FUND BALANCE 731,181$ 731,181$ AVAILABLE FUND BALANCE, JULY 1 (220,286) (220,286)


FUND BALANCE, JUNE 30 1,460,895$ 1,460,895$ RESERVES



City of San Juan CapistranoHOUSING IN LIEU FEE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT



OLD FUND 37Percent Prior Year

Adopted Amended YTD Actual Realized YTD Actual Inc/DecDescription 2011/12 2011/12 2011/12 2011/12 2010/11 From P/Y

PROJECTED REVENUE AND OTHER SOURCES Importation Mitigation Fees-County of Orange 130,000$ 130,000$ -$ 0% -$ **


ESTIMATED EXPENDITURES AND OTHER USES Transfer Out-General Fund 225,000$ 225,000$ 56,250$ 25% 79,654$ -29%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 225,000$ 225,000$ 56,250$ 25% 79,654$ -29% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (95,000)$ (95,000)$ (56,250)$ (79,654)$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE (95,000)$ (95,000)$ AVAILABLE FUND BALANCE, JULY 1 165,932 165,932 AVAILABLE FUND BALANCE, JUNE 30 $ 70,932 $ 70,932


-$ -$


City of San Juan CapistranoTRASH IMPORTATION FEE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES State AQMD/AB2766 Fees 43,000$ 43,000$ -$ 0% -$ ** Grants - Other 0% ** Interest Income - - - 0% 409 -100%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 43,000$ 43,000$ -$ 0% 409$ -100%

ESTIMATED EXPENDITURES AND OTHER USES Capital Outlay-Vehicles 0% ** Capital Outlay-Online Service Access 0% ** Traffic Studies & Engineering -$ 9,471$ -$ 0% -$ ** Transfer Out-Facility Operations Fund - - - 0% - **

0% ** TOTAL - ESTIMATED EXPENDITURES AND OTHER USES -$ 9,471$ -$ 0% -$ ** CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES 43,000$ 33,529$ -$ 409$ CONTRIBUTIONS FROM (TO) RESERVES

Reserve for Encumbrance Carryovers 9,471$ Future Technology 60,000$ 60,000$

CHANGE IN AVAILABLE FUND BALANCE 103,000$ 103,000$ AVAILABLE FUND BALANCE, JULY 1 (77,076) (77,076)



Future Technology 135,000$ 135,000$


City of San Juan CapistranoAIR QUALITY MANAGEMENT DISTRICT FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES State Grant -$ -$ -$ 0% -$ ** Program Income-State CDBG 10,000 10,000 12,000 120% 25,774 -53% Program Income-State HOME 50,000 50,000 44,447 89% 60,833 -27%


ESTIMATED EXPENDITURES AND OTHER USES Personnel Charges 5,084$ 5,084$ 2,142$ 42% 810$ 164% Admin Overhead 3,123 3,123 - 0% - ** CDBG-Program Income 0% ** HOME-Program Income 50,000 50,000 - 0% 4,656 -100% CDBG-Planning & Technical Assistance 10,000 10,000 117 1% 5 2217% HOME-Owner Occupied Rehab (2010) - - - 0% 25,350 -100%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 68,207$ 68,207$ 2,259$ 3% 30,822$ -93% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (8,207)$ (8,207)$ 54,188$ 55,785$ CONTRIBUTIONS FROM (TO) RESERVES

Program Income -$ Deferred Grant Revenues - -

CHANGE IN AVAILABLE FUND BALANCE (8,207)$ (8,207)$ AVAILABLE FUND BALANCE, JULY 1 (13,319) (13,319)

AVAILABLE FUND BALANCE, JUNE 30 $ (21,526) $ (21,526)


Program Income/Grant Funds 58,063 58,063 Deferred Grant Revenues - -


City of San Juan CapistranoCDBG/HOME GRANT FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES State Grant (COPS) 100,000$ 100,000$ -$ 0% -$ **


ESTIMATED EXPENDITURES AND OTHER USES Transfer Out-General Fund 100,000$ 100,000$ 25,000$ 25% 25,000$ 0%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 100,000$ 100,000$ 25,000$ 25% 25,000$ 0% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES -$ -$ (25,000)$ (25,000)$ CONTRIBUTIONS FROM (TO) RESERVES


CHANGE IN AVAILABLE FUND BALANCE -$ -$ AVAILABLE FUND BALANCE, JULY 1 (9,987)$ (9,987)$



-$ -$


City of San Juan CapistranoCOPS/LLEBG FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Property Tax Rate/$100 of AV - Measure D (1990) 0.01060$ 0.16800$ -100% Property Tax Rate/$100 of AV - Measure Y (2008) 0.02770$ 0.02020$ -100%

** Property Tax Levy-Series "A" of 1998, Measure D 630,365$ 630,365$ 17,631$ 3% 22,786$ -23% Property Tax Levy-Series 2009A, Measure Y 1,612,982 1,612,982 34,225$ 2% 26,748 28% Interest Income - Measure D 26,468 26,468 0% ** Interest Income - Measure Y 22,266 22,266 0% ** Bond Proceeds-Measure Y (Cap Int/COI) - 0% ** Transfers In - General Fund 64,000 64,000 16,000 25% **

TOTAL - PROJECTED REVENUES AND OTHER 2,356,081$ 2,356,081$ 67,856$ 3% 49,534$ 37%

ESTIMATED EXPENDITURES AND OTHER USES General Obligation Bonds - Measure D Principal 1,100,000$ 1,100,000$ 1,100,000$ 100% 1,495,000$ -26% Interest 152,333 152,333 88,679 58% 121,943 -27% Administration 4,500 4,500 850 19% 850 0% General Obligation Bonds - Measure Y 0% ** Principal 520,000 520,000 800,000 154% - ** Interest 1,375,300 1,375,300 699,650 51% 746,293 -6% Administration 4,500 4,500 - 0% **

Bond Issuance Costs - - 0% ** Judgement Obligation Bonds 0% ** Principal - - 0% ** Interest 38,295 38,295 - 0% ** Administration 1,705 1,705 - 0% **

Bond Issuance Costs - - 0% ** Old Fire Station Acquisition Loan 24,000 24,000 5,834 24% 5,834 0%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 3,220,633$ 3,220,633$ 2,695,013$ 84% 2,369,920$ 14% CURRENT YEAR REVENUE OVER (UNDER) (864,552)$ (864,552)$ (2,627,157)$ (2,320,386)$ CONTRIBUTIONS FROM (TO) RESERVES

Transfers from (to) reserves - Measure D 600,000$ 600,000$ Transfers from (to) reserves - Measure Y 264,552$ 264,552$

CHANGE IN AVAILABLE FUND BALANCE -$ -$ AVAILABLE FUND BALANCE, JULY 1 (5,835) (5,835)



Debt Service - Measure D (1990) 1,164,546$ 1,164,546$ Debt Service - Measure Y (2008) 1,219,850$ 1,219,850$


City of San Juan CapistranoDEBT SERVICE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Water Commodity Chgs (DWMP) 8,507,669$ 8,507,669$ 3,061,862$ 36% 3,053,551$ 0% Customer Svcs Chgs (DWMP) 3,430,683 3,430,683 894,818 26% 886,295 1% Meter, Inspection, Plan Check Fees 28,776 28,776 1,460 5% 717 104% Other Water Service Revenues 363,525 363,525 101,567 28% 93,681 8% Investment Interest - - - 0% - ** Grants & Other Reimbursements **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 12,330,653$ 12,330,653$ 4,059,707$ 33% 4,034,243$ 1%

ESTIMATED EXPENDITURES AND OTHER USESASD Administration 520,223$ 520,223$ 130,056$ 25% 89,459$ 45%Customer Service 684,023 685,273 139,890 20% 142,385 -2%Information Technology and Communications - - - 0% 30,938 -100%Building-Inspection Services 0% **Public Works Admin 500 500 1,376 275% - **Public Works Development Engineering - - - 0% 411 -100%Public Works Maintenance and Support 0% **Water Administration 0% **Domestic Water Operations 8,214,128 8,235,642 2,352,011 29% 2,177,974 8%Recycled Water 271,246 311,246 38,451 12% 32,921 17%

0%TRANSFERS OUT 0% To GWRP Fund 1,600,988$ 1,600,988$ 454,295$ 28% 139,038$ 227% To Facility Operations Fund 0% **TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 11,291,108$ 11,353,872$ 3,116,078$ 27% 2,613,126$ 19%REVENUE OVER (UNDER) EXPENDITURES 1,039,545$ 976,781$ 943,629$ 1,421,118$ -33.60%CONTRIBUTIONS FROM (TO) RESERVES

Reserve for Encumbrance Carryovers 62,764 Penalty Reserve 431,263 431,263

CHANGE IN AVAILABLE FUND BALANCE 1,470,808$ 1,470,808$ AVAILABLE FUND BALANCE, JULY 1 (2,137,131) (2,137,131) AVAILABLE FUND BALANCE, JUNE 30 $ (666,323) $ (666,323)


Contingencies (target 25%-50%) -$ Penalty Revenue Reserve (Estimated) -


City of San Juan CapistranoWATER ENTERPRISE OPERATIONS FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Property Taxes-General 941,744$ 941,744$ 30,665$ 3% 31,434$ -2% Water Commodity Chgs (WMP) 1,825,000 1,825,000 656,807 36% 1,153,895 -43% Interest Income 5,000 5,000 0 0% 4,332 -100% Transfer from GWRP Fund 2,172,208 2,172,208 0 0% 0 **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 4,943,952$ 4,943,952$ 687,472$ 14% 1,189,661$ -42%

ESTIMATED EXPENDITURES AND OTHER USES Administration 18,500$ 18,500$ -$ 0% -$ ** Lease Payment-SJCPFA Series 2002 621,566 621,566 0 0% 0 ** Lease Payment-SJCPFA Series 2004 1,355,462 1,355,462 0 0% 0 ** Lease Payment-SJCPFA Series 2009 783,502 783,502 0 0% 0 ** Lease Payment-SJBA Series 2002 2,162,208 2,162,208 0 0% 0 ** Lease Payment-SJCPFA (Proposed) 0 0 0 0% 0 ** Transfer to Capital Project Funds 0 0 0 0% 0 **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 4,941,238$ 4,941,238$ -$ 0% -$ **REVENUE OVER (UNDER) EXPENDITURES 2,714$ 2,714$ 687,472$ 1,189,661$ -42.21%CONTRIBUTIONS FROM (TO) RESERVES

Transfers from (to) reserves -$

CHANGE IN AVAILABLE FUND BALANCE 2,714$ 2,714$ AVAILABLE FUND BALANCE, JULY 1 1,238,470 1,238,470 AVAILABLE FUND BALANCE, JUNE 30 $ 1,241,184 $ 1,241,184


Debt Reserve Requirement 1,296,425$ 1,296,425$

AVAILABLE FUND BALANCE, JUNE 30 1,241,184$ 1,241,184$

City of San Juan CapistranoWATER ENTERPRISE DEBT SERVICE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES MWD Grant @ $250/af 831,250$ 831,250$ 235,875$ 28% 49,425$ 377% Water Commodity Chgs (GWRP) 2,760,000 2,760,000 993,308 36% 449,652 121% MTBE Water Surcharge - - - 0% - ** Transfer from Operating Fund 1,600,988 1,600,988 454,295 28% 139,038 227% (Avoided Cost of Imported Water) 0% **TOTAL - PROJECTED REVENUES AND OTHER SOURCES 5,192,238$ 5,192,238$ 1,683,479$ 32% 638,115$ 164%

ESTIMATED EXPENDITURES AND OTHER USESDomestic Water General Operations -$ -$ -$ 0% 8,038$ -100%Ground Water Recovery - - 1,469 ** 328 General Services 243,290 243,290 136,494 56% 102,748 33%Water Quality 170,390 170,390 34,166 20% 9,031 278%Plant 1,301,350 1,441,350 528,805 37% 128,422 312%Granulated Activated Carbon (GAC) 425,000 425,000 - 0% - **Well Maintenance 567,767 567,767 78,242 14% 11,067 607%Reservoir Maintenance 3,000 3,000 - 0% - **Emergencies and After Hour Response 39,420 39,420 7,326 19% 9,494 -23%

Transfers Out To Water Debt Service Fund 2,172,208 2,172,208 - 0% - **TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 4,922,425$ 5,062,425$ 786,502$ 16% 269,129$ 192%REVENUE OVER (UNDER) EXPENDITURES 269,813$ 129,813$ 896,976$ 368,986$ 143.09%CONTRIBUTIONS FROM (TO) RESERVES

Reserve for Encumbrance Carryovers -$ 140,000$

CHANGE IN AVAILABLE FUND BALANCE 269,813$ 269,813$ AVAILABLE FUND BALANCE, JULY 1 (7,328,291) (7,328,291) AVAILABLE FUND BALANCE, JUNE 30 $ (7,058,478) $ (7,058,478)

FUND BALANCE, JUNE 30 (7,058,478)$ (7,058,478)$ RESERVES

Contingencies (target 25%-50%) -$ Capital Replacement -$

AVAILABLE FUND BALANCE, JUNE 30 (7,058,478)$ (7,058,478)$

City of San Juan CapistranoWATER ENTERPRISE GWRP FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCESSewer Service Charges 3,270,500$ 3,270,500$ 780,479$ 24% 775,050$ 1%Sewer Connection Fees 0 0 0 0% 78,086 -100%Interest 8,820 8,820 0 0% 15,994 -100%Other Reimbursement 0 0 17,078 ** 0 **Transfer In - Capital Improvement/Replacement 250,000 250,000 62,500 25% 0 **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 3,529,320$ 3,529,320$ 860,057$ 24% 869,130$ -1%

ESTIMATED EXPENDITURES AND OTHER USESAdministrative Services - Customer Service 163,525$ 163,525$ 39,024$ 24% 38,753$ 1%Community Development - Inspection Services - - - 0% 81 -100%Public Works - Engineering 14,483 14,483 1,756 12% 4,384 -60%Public Works - Fleet Maintenance - 90,000 - 0% - **Public Works - NPDES/Water Quality 69,625 69,625 6,097 9% 1,423 328%Utilities - General Operations - - 1,009 ** 4,225 -76%Utilities Wastewater Operations 2,758,064 2,758,064 634,833 23% 540,670 17%Transfer Out to Other Funds 631,100 631,100 157,775 25% - ** TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 3,636,797$ 3,726,797$ 840,493$ 23% 589,535$ 43% REVENUE OVER (UNDER) EXPENDITURES (107,477)$ (197,477)$ 19,564$ 279,596$ -93.00%CONTRIBUTIONS FROM (TO) RESERVES

Reserve for Encumbrance Carryovers - 90,000 Reserve for Contingencies 100,033 107,477

CHANGE IN AVAILABLE FUND BALANCE (7,444)$ -$ AVAILABLE FUND BALANCE, JULY 1 - -

AVAILABLE FUND BALANCE, JUNE 30 $ (7,444) $ -


Contingencies (target 25%-50%) 1,223,186$ 1,215,742$

AVAILABLE FUND BALANCE, JUNE 30 (7,444)$ -$

City of San Juan CapistranoSEWER OPERATIONS FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Fixed Asset/Occupancy Charges 891,153 891,153 222,788 25% 304,044 -27% Vehicle Operation Charges 295,155 295,155 73,789 25% 73,789 0% IT/Communication Charges 912,282 912,282 228,071 25% 213,239 7% Interest 10,000 10,000 - 0% 3,650 -100% Other - - 4,750 ** 11,222 -58%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 2,108,590$ 2,108,590$ 529,397$ 25% 605,944$ -13%

ESTIMATED EXPENDITURES AND OTHER USESFleet Maintenance 356,345 356,345 37,984 11% 35,733 6%Building Maintenance 994,109 994,109 89,422 9% 115,269 -22%Business Services 46,075 46,075 8,546 19% 8,621 -1%Information Tech and Communication Services 968,860 1,021,349 261,538 26% 174,533 50%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 2,365,389$ 2,417,878$ 397,491$ 16% 334,157$ 19%CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (256,799)$ (309,288)$ 131,906$ 271,787$ CONTRIBUTIONS FROM (TO) RESERVES

Reserve for Encumbrance Carryovers 705,068$ Investment in Capital Assets 424,399 424,399 Draw from Reserves-One Time Costs/EmergenciesCapital Outlay* (1,500,259) (918,279)

CHANGE IN AVAILABLE FUND BALANCE (1,332,659)$ (98,100)$ AVAILABLE FUND BALANCE, JULY 1 1,436,834 1,436,834 AVAILABLE FUND BALANCE, JUNE 30 $ 104,175 $ 1,338,734


Investment in Capital Assests 5,538,118$ 5,538,118$

AVAILABLE FUND BALANCE, JUNE 30 104,175$ 1,338,734$

CAPITAL OUTLAYCapital Outlay - Fleet Operations - 315,190 Capital Outlay - Building/Facilities - - Capital Outlay - Business Services - - Capital Outlay - Network/Information Technology 265,700 603,088 Capital Outlay Subtotal 265,700$ 918,279$

City of San Juan CapistranoFACILITIES OPERATIONS FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Medical Charges 1,195,475$ 1,195,475$ 244,391$ 20% 260,284$ -6% Dental Charges 109,337 109,337 21,724 20% 23,136 -6% Vision Charges 24,978 24,978 5,431 22% 5,784 -6% Worker's Compensation Charges 258,066 258,066 52,221 20% 35,529 47% Other Benefit Charges 240,757 240,757 48,819 20% 52,308 -7% Retiree Health Ins. Charges 166,500 166,500 46,206 28% 34,694 33% Retirement Charges 2,086,646 2,086,646 431,101 21% 425,336 1% OPEB Liability Charges 150,000 150,000 22,690 15% 22,386 1% Bilingual Pay Charges 24,478 24,478 5,424 22% 5,812 -7% General Liability Charges 1,201,548 1,201,548 300,387 25% 232,152 29%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 5,457,785$ 5,457,785$ 1,178,393$ 22% 1,097,421$ 7%

ESTIMATED EXPENDITURES AND OTHER USES Health Insurance Reimbursement 139,138$ 139,138$ 29,649$ 21% 22,715$ 31% Medical Insurance Premiums 1,056,337 1,056,337 234,550 22% 217,966 8% Dental Insurance Premiums 109,337 109,337 25,012 23% 26,980 -7% Vision Insurance Premiums 24,978 24,978 5,973 24% 6,228 -4% Life Insurance Premiums 23,968 23,968 5,718 24% 5,956 -4% Disability Insurance 115,506 115,506 25,069 22% 26,514 -5% Worker's Compensation Premiums 258,066 258,066 55,848 22% 91,458 -39% Retiree Health Insurance Premiums 186,500 186,500 48,175 26% 41,429 16% Bilingual Pay 26,700 26,700 5,185 19% 4,534 14% O.C.Employees Retirement System 2,057,700 2,057,700 437,761 21% 373,750 17% ICMA Retirement System 10,226 10,226 2,754 27% 3,059 -10% Medicare 101,283 101,283 21,451 21% 19,305 11% Health Savings Account 18,720 18,720 3,856 21% 3,611 7% OPEB Liability Charges 150,000 150,000 - 0% - ** Liability Insurance/Bonds 1,201,869 1,201,869 1,093,713 91% 1,224,113 -11%

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 5,480,328$ 5,480,328$ 1,994,712$ 36% 2,067,619$ -4% CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (22,543) (22,543) (816,319) (970,198) CONTRIBUTIONS FROM (TO) RESERVES

Transfers from (to) reserves -$ -$ -$ -$


FUND BALANCE, JUNE 30 258,248 258,248 RESERVES

-$ -$


City of San Juan CapistranoINSURANCE AND BENEFITS FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT





PROJECTED REVENUE AND OTHER SOURCES Lease Revenue - City of SJC Water Enterprise : Series 2002 Certificates of Participation 621,566$ 621,566$ -$ 0% -$ ** Series 2004 Certificates of Participation 1,355,462 1,355,462 - 0% - ** Series 2009 Certificates of Participation 783,502 783,502 - 0% - ** Interest Income: 0% ** Series 2002 Certificates of Participation 38,398 38,398 - 0% - ** Series 2004 Certificates of Participation 73,807 73,807 - 0% - ** Series 2009 Certificates of Participation 16,042 16,042 - 0% - **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 2,888,777$ 2,888,777$ -$ 0% -$ **

ESTIMATED EXPENDITURES AND OTHER USES Certificates of Participation, Series 2002: Principal 400,000$ 400,000$ -$ 0% ** Interest 254,964 254,964 0 0% ** Administration 5,000 5,000 0 0% ** Amortization of COI 10,774 10,774 0 0% ** Certificates of Participation, Series 2004: 0% ** Principal 530,000 530,000 0 0% ** Interest 891,769 891,769 0 0% ** Administration 7,500 7,500 1,908 25% ** Amortization of COI 4,985 4,985 0 0% ** Certificates of Participation, Series 2009: 0% ** Principal 265,000 265,000 0 0% ** Interest 529,544 529,544 0 0% ** Administration 5,000 5,000 0 0% ** Amortization of COI 6,707 6,707 0 0% **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 2,911,243$ 2,911,243$ 1,908$ 0% -$ ** CURRENT YEAR REVENUE OVER (UNDER) EXPENDITURES (22,466) (22,466) (1,908) - CONTRIBUTIONS FROM (TO) RESERVES

2002 Bond Reserve 2004 Bond Reserve 2009 Bond Reserve


FUND BALANCE, JUNE 30 3,406,076 3,406,076 RESERVES: Series 2002 Bond Reserve 698,141 698,141 Series 2004 Bond Reserve 1,476,137 1,476,137 Series 2009 Bond Reserve 802,065 802,065


City of San Juan CapistranoSAN JUAN CAPISTRANO PUBLIC FINANCING AUTHORITY FY 2011/2012 FIRST QUARTER FINANCIAL REPORT



APPENDIX B Quarterly Financial Report – City of San Juan Capistrano First Quarter FY 2011-12

Proj No. Description Adopted

Budget 2011/12Amended

Budget 2011/12YTD Actual

2011/12Percent Realized

2011/12

Transportation7103 Highland Dr.Prelim. Geotechnical Review 1,739 - 0%7105 Preventive Street Maintenance 1,043,847 12,475 1%7107 D.O. Circulation Improv & Bridge Widen. 6,200,016 68,315 1%7109 Arterial Street Major Rehab. 86,114 - 0%7111 El Camino Real @ Don Juan Retaining Wall 81,000 81,000 - 0%7112 Ortega @ I-5 Interchange (Prelim Design) 2,500,000 7,740 0%7115 CIP Administration 60,000 60,000 15,000 25%7116 J. Serra Rd/Rch Viejo Rd Intersect Imp 352,548 8,985 3%7117 SJ Creek Rd Widen, Valle Rd to Cam. Cap 319,445 17,156 5%7118 Quiet Zone 319,210 781,211 4,172 1%7119 Del Obisp Rehab-Aguacate to Blue Fin 647,888 3,026 0%7120 Non-TCRP Bus Bench Shelters 2,000 307 15%8101 Del Obispo & Junipero Serra Rd. Rehab. 431,666 2,983 1%8102 Pavement Management Progrm 3,616 1,905 53%8103 Cam Del Avion/Ave Descanso Pafe/Lt CW 301,069 384 0%9105 Trabuco Creek Bridge @ D.O. Approach Rpr 258,785 33 0%

10101 Alipaz Street Calle Lucana to 140' North 12,467 - 0%10103 Camino Capistrano and LaZanja Street 210,849 - 0%10104 Trabuco Creek Road Improvements 205,000 205,000 - 0%11101 Sign Retroflectivity Program 106,000 135,504 454 0%11104 Infrastructure Assessment 100,000 109,072 - 0%11107 Feasibility Study - alias Extension 165,812 1,264 1%11108 Rancho Mission Viejo Rd Rehab 295,000 913,598 3,645 0%11109 Camino Lacouague Sidewalk 5,000 3,421 68%

Total Transportation $1,166,210 $14,828,246 $151,265 1%

Parks and Open Space7204 New Trail Improv/Existing Trail Easement 75,000 75,000 - 0%8201 Trail Signage Program 16,558 752 5%9202 New Skateboard Park 5,894 - 0%9203 Playground Upgrades 84,248 - 0%9209 Northwest Open Space - Phase 1 Park 95,500 170,000 4,610 3%9210 Landslide Repair/Restoration - 277,165 - 0%9211 Placida - Habitat Restoration and Monitoring 52,900 100,711 3,599 4%

10201 Dog Park 63,250 80,681 7,009 9%11202 Eastern Open Space Lemon Grove Improvements 500,100 785,733 79,763 10%11203 Eastern Open Space Grounds Trails 100,000 135,997 14,782 11%11204 2C Ranch/Trabuco Creek Habitat Restoration 377,800 415,942 3,935 1%11205 Trabuco Creek Habitat Restoration (Caltrans Funded) 40,500 46,596 1,962 4%11206 Trabuco Creek Habitat Restoration (California HCF) 63,000 94,976 1,476 2%

Total Parks and Open Space $1,368,050 $2,289,501 $117,888 5%

Buildings and Facilities7301 Library Repairs and Rehab 284,900 5,662 2%

Total Buildings and Facilities $0 $284,900 $5,662 2%

Historic Preservation7402 Para Adobe Structural Rehabilitation 64,881 1,474 2%7403 Blas Aguilar Adobe (Phase C) 374,754 461,028 2,074 0%7405 Para Adobe/Harrison Farm House Mstr Pln 20,486 - 0%7406 Montanez Adobe Structural Improvement 2,573 - 0%

City of San Juan CapistranoCAPITAL IMPROVEMENT PROJECTS FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX B - Page 1

Proj No. Description Adopted

Budget 2011/12Amended

Budget 2011/12YTD Actual

2011/12Percent Realized

2011/127407 Para Adobe/Harrison Farm Hse Site Imp. 36,217 - 0%

Total Historic Preservation $374,754 $585,184 $3,548 1%

Drainage7501 Calle Resplendor Drainage Improvement 10,000 1,579 16%

11503 Sun Ranch Public Drainage Easement Improvements 150,000 212,390 22,945 11%12501 Paseo Peregrino Cul de Sac Drainage Mitigation 24,000 24,000 - 0%12502 Camino Capistrano Off Ramps Catch Basins 75,000 - 0%

Total Drainage $174,000 $321,390 $24,524 8%

Recycled Water7605 Recycled Water System Retrofits 250,000 250,000 - 0%

Total Transportation $250,000 $250,000 $0 0%

Sewer7701 SOCWA PC#2 Rehabilitation 250,800 520,700 25,010 5%7702 Hydraulic Cap Proj #4-Trunk Line Reconst. 14,193 - 0%7703 New Hydraulic Capital Project #1 & #6 2,353,958 - 0%7704 Hyd Cap. Project #2 - Trunk Line Recon 10,000 158 2%8701 Grease Food Interceptor Program 75,000 2,070 3%

11701 Annual Sewer Replacement Program 450,000 450,000 - 0%12701 Offsite Sewer Reimbursement - Tract 16634 690,000 690,000 231,179 34%

Total Sewer $1,390,800 $4,113,851 $258,417 6%

Water7801 Annual Valve Replacement Program 94,171 - 0%7803 Terminal Reservoir No. 3 - 16,367 743 5%7808 Chiquita Reservoir 21,506 3,876 18%7810 MNWD High West Side Interconnect 2,501 - 0%7811 760S Reservoir 230,000 385,693 7,467 2%8801 Tri-Cities Trans. Main Capital Outlay 939,067 939,067 2,269 0%8804 Pump Station Improvements Design 310,000 315,409 2,571 1%8806 Ocean Desalination Plant Feasib. Study 55,000 130,471 20,035 15%

10802 GWRP Plant/Regional Domestic Distribution Facility Expansion 37,799 3,716 10%10803 San Juan Hills Waterline Replacements 282,000 416,608 686 0%10804 GAC - Granular Activated Carbon Filter 287,562 1,879 1%11803 Annual Asset Replacement - Water 10,688 1,524 14%11805 Water and Sewer Lines at Ortega Hwy/Del O/I-5 536,837 927,079 5,999 1%

Total Water $2,352,904 $3,584,919 $50,764 1%

Community Redevelopment9905 Del Obispo/Cam Cap City 85,896 921 1%9906 J.Serra Road/Rch Viejo Road Intersect Imp 436,590 - 0%9908 Paseo de Verdugo 1,248,000 0%9910 CIP #07107 - UUD-Del Obispo Bridge - - 0%9911 Downtown Master Plan 37,154 19,455 52%9912 RDA Amendment - - 0%9913 El Adobe Plaza/Union Bank 74,647 - 0%

10901 Ortega Sidewalk Widening 219,000 - 0%10906 The Groves 290,940 2,143 1%

Total Community Redevelopment $0 $2,392,227 $22,519 1%

GRAND TOTAL $7,076,718 $28,650,218 $634,587 2%

APPENDIX B - Page 2

APPENDIX C Quarterly Financial Report – City of San Juan Capistrano First Quarter FY 2011-12



BEGINNING FUND BALANCE 205,140$ 205,140$ REVENUESGeneral Fund Contributions

Transfer from City Hall Replacement 1,600,000$ 1,600,000$ 0% **Other 52,900 52,900 36,793 70% 209,776 **Reserve for Prior Year Encumbrances 682,266 0% **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 1,652,900$ 2,335,166$ 36,793$ 2% 209,776$ -82%TOTAL FUNDS AVAILABLE 1,858,040$ 2,540,306$ 36,793$ 1% **

EXPENDITURES7301-Library Repairs and Rehab 284,900$ 5,662$ 2% **7501-Calle Resplendor Drainage Improvement 10,000 1,579 16% 209,421 **7811-760S Reservoir 2,790 ** **8301-Library Expansion Remodel 218 ** **9210-Landslide Repair/Restoration 277,165 0% **9211-Placida - Habitat Restoration and Monitoring 52,900 100,711 3,599 4% 355 **11503-Sun Ranch Public Drainage Easement Improvements 62,390 22,945 37% **

TOTAL EXPENDITURES 52,900$ 735,166$ 36,793$ 5% 209,776$ -82%ENDING FUND BALANCE 1,805,140$ 1,805,140$ 0$ **

City of San Juan CapistranoFUND 1 GENERAL FUND CAPITAL PROJECTS FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE (67,942)$ (67,942)$ REVENUESSystems Development Tax 459,530$ 459,530$ 23,326$ 5% 48,711$ -52%AB 2928 Fundng 18,970 18,970 - 0% - **Grants - Federal - - - 0% - **Development Fees - - 650 ** 1,260 -48%Investment Interest - - - 0% 227 -100%Miscellaneous Revenue - - 135,139 ** - **Reserve for Prior Year Encumbrances 1,597,813 0% **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 478,500$ 2,076,313$ 159,115$ 8% 50,198$ 217%TOTAL FUNDS AVAILABLE 410,558$ 2,008,371$ 159,115$ 8% **

EXPENDITURES7103-Highland Dr.Prelim. Geotechnical Review -$ 1,739$ -$ 0% 44$ -100%7104-Del Obispo/Cam Cap City - - 92 ** 2,303 -96%7105-Preventive Street Maintenance - - 3,970 ** 338,411 -99%7114-Ortega Highway Traffic Observation Project (Ortega Hwy Traffic Signal Timimg & Coord) - - - 0% 439 -100%7116-J. Serra Rd/Rch Viejo Rd Intersect Imp - 352,548 8,985 3% 15,982 -44%7119-Del Obisp Rehab-Agacuate to Blue Fin (2) - 15,557 74 0% 234 -69%7120-Non-TCRP Bus Bench Shelters - 1,200 182 15% 5,221 -97%8103-Cam Del Avion/Ave Descanso Pafe/Lt CW - 301,069 384 0% 105 266%10101-Alipaz Street Calle Lucana to 140' North - 12,467 - 0% - **11103-Strategic Transport Plan Update - - - 0% 2,768 -100%11104-Infrastructure Assessment - 9,072 - 0% 985 -100%11108-Rancho Viejo Rd Rehab - 899,161 740 0% 47 1458%11109-Camino Lacougue Sidewalk 5,000 3,421 68% **11503-Sun Ranch Public Drainage Easement Improvements 150,000 150,000 - 0% - **12501-Paseo Peregrino Cul de Sac Drainage Mitigation 24,000 24,000 - 0% - **

TOTAL EXPENDITURES 174,000$ 1,771,813$ 17,849$ 1% 366,540$ -95%ENDING FUND BALANCE 236,558$ 236,558$ 141,267$

City of San Juan CapistranoFUND 10 SYSTEMS DEVELOPMENT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 1,326,324$ 1,326,324$ REVENUESPark/Recreatin Fees 386,528$ 386,528$ -$ 0% -$ **Investment Interest 19,900 19,900 - 0% 1,705 **Miscellaneous Revenue - - 6,798 ** 4,400 **Grants - State - - - 0% 62,793 **Reserve for Prior Year Encumbrances 334,561 0% **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 406,428$ 740,989$ 6,798$ 1% 68,898$ -90%TOTAL FUNDS AVAILABLE 1,732,752$ 2,067,313$ 6,798$ 0% **

EXPENDITURES7115-CIP Administration 30,000$ 30,000$ 2,273$ 8% -$ **7203-Los Rios Park - - - 0% 30 -100%7204-New Trail Improv/Existing Trail Easement 75,000 75,000 - 0% - **7402-Para Adobe Structural Rehabilitation - 64,881 1,474 2% 3,135 -53%7403-Blas Aguilar Adobe (Phase C) - 86,274 2,074 2% 2,001 4%7405-Para Adobe/Harrison Farm House Mstr Pln - 20,486 - 0% 246 -100%7406-Montanez Adobe Structural Improvement - 2,573 - 0% 1,579 -100%7407-Para Adobe/Harrison Farm Hse Site Imp. - 36,217 - 0% - **8201-Trail Signage Program - 16,558 752 5% 5,100 -85%9202-New Skateboard Park - 5,894 - 0% 3,280 -100%9203-Playground Upgrades - 84,248 - 0% 958 -100%9204-Cook Lane Trail - - - 0% - **9207-La Novia Park @ San Juan Creek Road - - - 0% 2,072 -100%10201-Dog Park 63,250 80,681 7,009 9% 225 3008%11202-Eastern Open Space Lemon Grove Improvements 500,100 500,100 - 0% - **11203-Eastern Open Space Grounds Trails 100,000 100,000 - 0% - **11301-New Roof For City Gym - - - 0% 26 -100%

TOTAL EXPENDITURES 768,350$ 1,102,911$ 13,581$ 1% 18,653$ -27%ENDING FUND BALANCE 964,402$ 964,402$ (6,783)$

City of San Juan CapistranoFUND 11 PARK AND RECREATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE (556,558)$ (556,558)$ REVENUESDrainage Fees 20,656$ 20,656$ 1,725$ 8% 862$ 100%Other Reimbursement - 75,000 - 0% - **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 20,656$ 95,656$ 1,725$ 2% 862$ 100%TOTAL FUNDS AVAILABLE (535,902)$ (460,902)$ 1,725$ 0% **

EXPENDITURES12502-Camino Capistrano Off Ramps Catch Basins -$ 75,000$ -$ 0% -$ **

TOTAL EXPENDITURES -$ 75,000$ -$ 0% -$ **ENDING FUND BALANCE (535,902)$ (535,902)$ 1,725$

City of San Juan CapistranoFUND 12 DRAINAGE FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 26,561$ 26,561$ REVENUESGas Tax 2103 412,547$ 412,547$ 18,068$ 4% -$ **Gas Tax 2105 196,310 196,310 14,711 7% - **Gas Tax 2106 127,833 127,833 10,251 8% - **Gas Tax 2107 261,248 261,248 23,528 9% - **Gas Tax 2107.5 6,000 6,000 - 0% - **Investment Interest 400 400 - 0% 48 **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 1,004,338$ 1,004,338$ 66,558$ 7% 48$ 138619%TOTAL FUNDS AVAILABLE 1,030,899$ 1,030,899$ 66,558$ 6% **

EXPENDITURES7105-Preventive Street Maintenance -$ -$ 1,743$ ** 162,698$ -99%10104-Trabuco Creek Road Improvements 185,899 185,899 - ** - **11104-Infrastructure Assessment 100,000 100,000 - ** - **11108-Rancho Viejo Rd Rehab 295,000 14,437 1,475 ** 10 14435%Transfer Out - General Fund (Street Maintenance) 450,000 450,000 112,500 ** 112,500 0%

TOTAL EXPENDITURES 1,030,899$ 750,336$ 115,719$ 15% 275,208$ -58%ENDING FUND BALANCE -$ 280,563$ (49,161)$

City of San Juan CapistranoFUND 17 GAS TAX FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 770,678$ 770,678$ REVENUESCirculation Fees 1,542,195$ 1,542,195$ 44,322$ 3% 88,644$ -50%Investment Interest 11,600 11,600 - 0% 6,345 -100%Reserve for Prior Year Encumbrances 4,394,746 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 1,553,795$ 5,948,541$ 44,322$ 1% 94,989$ -53%TOTAL FUNDS AVAILABLE 2,324,473$ 6,719,219$ 44,322$ 1% **

EXPENDITURES7101-Del Obispo St.Widen.S.O. Aspero to 400'N -$ -$ -$ 0% 70,781$ -100%7104-Del Obispo/Cam Cap City - - 171 ** 789 -78%7106-D.O StWiden.400' N of Calle Aspero to Aguacate Rd - - - 0% 42,696 -100%7107-D.O. Circulation Improv & Bridge Widen. - 3,650,705 40,413 1% 6,906 485%7115-CIP Administration 30,000 30,000 4,205 14% - **7117-SJ Creek Rd Widen, Valle Rd to Cam. Cap - 319,445 17,156 5% 1,637 948%9105-Trabuco Creek Bridge @ D.O. Approach Rpr - 258,785 33 0% - **11102-TCRP Program Update - - - 0% 3,083 -100%11107-Feasibility Study - alipaz Extension - 165,812 1,264 1% - **

TOTAL EXPENDITURES 30,000$ 4,424,746$ 63,240$ 1% 125,894$ -50%ENDING FUND BALANCE 2,294,473$ 2,294,473$ (18,918)$

City of San Juan CapistranoFUND 18 CCFP FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 214,643$ 214,643$ REVENUESMeasure M - Specific Projects 500,210$ 3,000,210$ 106,717$ 4% 57,290$ 86%Investment Interest 3,200 3,200 - 0% 3,147 -100%Reserve for Prior Year Encumbrances 4,941,126 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 503,410$ 7,944,536$ 106,717$ 1% 60,436$ 77%TOTAL FUNDS AVAILABLE 718,053$ 8,159,179$ 106,717$ 1% **

EXPENDITURES7104-Del Obispo/Cam Cap City -$ -$ 252$ ** 1,165$ -78%7105-Preventive Street Maintenance - 534,932 3,047 1% - **7107-D.O. Circulation Improv & Bridge Widen. - 2,549,312 27,903 1% 4,791 482%7109-Arterial Street Major Rehab. - 86,114 - 0% 93 -100%7111-El Camino Real @ Don Juan Retaining Wall 81,000 81,000 - 0% - **7112-Ortega @ I-5 Interchange (Prelim Design) - 2,500,000 7,740 0% 2,707 186%7118-Quiet Zone 319,210 781,211 4,172 1% 3,025 38%7119-Del Obisp Rehab-Agacuate to Blue Fin (2) - 632,331 2,953 0% 863 242%7120-Non-TCRP Bus Bench Shelters - 800 125 16% 2,967 -96%8101-Del Opispo & Junipero Serra Rd. Rehab. - 431,666 2,983 1% 1,141 161%8102-Pavement Management Progrm - 3,616 1,905 53% 13 14959%10103-Camino Capistrano and LaZanja Street - 210,849 - 0% 105 -100%10104-Trabuco Creek Road Improvements 19,101 19,101 - 0% - **11101-Sign Retroflectivity Program 106,000 135,504 454 0% 1,076 -58%11108-Rancho Mission viejo Rd Rehab - - 1,430 ** 10 14446%

TOTAL EXPENDITURES 525,311$ 7,966,437$ 52,963$ 1% 17,955$ 195%ENDING FUND BALANCE 192,742$ 192,742$ 53,754$

City of San Juan CapistranoFUND 32 MEASURE M FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 377,800$ 377,800$ REVENUESGrants - County 409,300$ 409,300$ -$ 0% **Grants - State 446,754 446,754 - 0% - **Reserve for Prior Year Encumbrances 76,214 0% **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 856,054$ 932,268$ -$ 0% -$ **TOTAL FUNDS AVAILABLE 1,233,854$ 1,310,068$ -$ 0% **

EXPENDITURES7403-Blas Aguilar Adobe (Phase C) 374,754$ 374,754$ -$ 0% -$ **11204-2C Ranch/Trabuco Creek Habitat Restoration 377,800 415,942 3,935 1% - **11205-Trabuco Creek Habitat Restoration (Caltrans Funded) 40,500 46,596 1,962 4% - **11206-Trabuco Creek Habitat Restoration (California HCF) 63,000 94,976 1,476 2% - **

TOTAL EXPENDITURES 856,054$ 932,268$ 7,373$ 1% -$ **ENDING FUND BALANCE 377,800$ 377,800$ (7,373)$

City of San Juan CapistranoFUND 36 PARK/REC/OPEN SPACE GRANT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCEREVENUESReserve for Prior Year Encumbrances 451,928$

TOTAL - PROJECTED REVENUES AND OTHER SOURCES -$ 451,928$ -$ 0% -$ **TOTAL FUNDS AVAILABLE -$ 451,928$ -$ 0% **

EXPENDITURES7105-Preventive Street Maintenance -$ 451,928$ 2,596$ 1% -$ **

TOTAL EXPENDITURES -$ 451,928$ 2,596$ 1% -$ **ENDING FUND BALANCE -$ -$ (2,596)$

City of San Juan CapistranoFUND 37 TRANSPORTATION GRANT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 1,992,722$ 1,992,722$ REVENUESInvestment Interest 29,900$ 29,900$ -$ 0% 3,172$ -100%Bond Proceeds - - 45,711 ** - **Transfer In - East Open Space Fund - - - 0% 156,250 Reserve for Prior Year Encumbrances 396,130 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 29,900$ 426,030$ 45,711$ 11% 159,422$ -71%TOTAL FUNDS AVAILABLE 2,022,622$ 2,418,752$ 45,711$ 2% **

EXPENDITURES9209-Northwest Open Space - Phase 1 Park 95,500$ 170,000$ 4,610$ 3% 5,770$ -20%10203-RMV Riding Park Acquisition - - - 0% 4 -100%11202-Eastern Open Space Lemon Grove Improvements - 285,633 79,763 28% 21,574 270%11203-Eastern Open Space Grounds Trails - 35,997 14,782 41% 36 41517%Transfer Out - General Fund - - - 0% 10,000 -100%

TOTAL EXPENDITURES 95,500$ 491,630$ 99,156$ 20% 37,383$ 165%ENDING FUND BALANCE 1,927,122$ 1,927,122$ (53,445)$

City of San Juan CapistranoFUND 51 OPEN SPACE FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 806,407$ 806,407$ REVENUESInvestment Interest 4,032$ 4,032$ -$ 0% 2,586$ -100%Reserve for Prior Year Encumbrances 325,875 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 4,032$ 329,907$ -$ 0% 2,586$ -100%TOTAL FUNDS AVAILABLE 810,439$ 1,136,314$ -$ 0% **

EXPENDITURES7105-Preventive Street Maintenance -$ 28,493$ 559$ 2% 32,540$ -98%7801-Annual Valve Replacement Program - 94,171 - 0% 3,741 -100%7802-Undefined Replacement Projects - - - 0% 10,990 -100%8801-Tri-Cities Trans. Main Capital Outlay 939,067 939,067 2,269 0% 1,620 40%10803-San Juan Hills Waterline Replacements 282,000 416,608 686 0% 6,729 -90%11803-Annual Asset Replacement - Water - 3,563 782 22% 582 34%11805-Water and Sewer Lines at Ortega Hwy/Del O/I-5 169,828 234,868 1,000 0% - **

TOTAL EXPENDITURES 1,390,895$ 1,716,770$ 5,296$ 0% 56,201$ -91%ENDING FUND BALANCE (580,456)$ (580,456)$ (5,296)$

City of San Juan CapistranoFUND 63 WATER REPLACEMENT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE (345,476)$ (345,476)$ REVENUESWater Capital Improvement Charges 97,807$ 97,807$ -$ 0% 4,430$ -100%Water Capacity Charge 127,064 127,064 - 0% 5,815 -100%Water Storage Fees 116,960 116,960 - 0% 6,646 -100%Reserve for Prior Year Encumbrances - 734,097 -

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 341,831$ 1,075,928$ -$ 0% 16,891$ -100%TOTAL FUNDS AVAILABLE (3,645)$ 730,452$ -$ 0% **

EXPENDITURES7115-CIP Administration -$ -$ 2,841$ ** -$ **7803-Terminal Reservoir No. 3 - 16,367 743 5% 288 158%7804-Pipeline Improvements at Various Locs. - - 817 ** 1,976 -59%7806-SCADA System Expansion - - 9,715 ** 4,360 123%7808-Chiquita Reservoir 5,415 21,506 3,876 18% 509 661%7810-MNWD High West Side Interconnect - 2,501 - 0% 131 -100%7811-760S Reservoir 230,000 385,693 4,677 1% 12,732 -63%8802-Additional Ground Recovery Wells - - 4,737 ** 864,853 -99%8803-Pipelines E13 & E14 - - 493 ** 7,492 -93%8804-Pump Station Improvements Design 310,000 315,409 2,571 1% 29,375 -91%8806-Ocean Desalination Plant Feasib. Study 55,000 130,471 20,035 15% 140,937 -86%10801-City Water Facilities Security Upgrades - - - 0% 2,994 -100%10802-GWRP Plant/Regional Domestic Distribution Facilty Expansion - 37,799 3,716 10% 263,080 -99%10804-GAC - Granular Activated Carbon Filter - 287,562 1,879 1% 1,341 40%11801-Pressure Regulating Stations - - - 0% 651 -100%11802-Utilities master Plan Update - - - 0% 303 -100%11803-Annual Asset Replacement - Water - 7,125 743 10% 364 104%11804-Emergency Standby Electrical Generation - - - 0% 260 -100%11805-Water and Sewer Lines at Ortega Hwy/Del O/I-5 340,167 470,248 2,000 0% - **Transfer Out - - - 0% 151 -100%

TOTAL EXPENDITURES 940,582$ 1,674,679$ 58,841$ 4% 1,331,796$ -96%ENDING FUND BALANCE (944,227)$ (944,227)$ (58,841)$

City of San Juan CapistranoFUND 64 WATER CAPITAL IMPROVMEENT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE (1,829,111)$ (1,829,111)$ REVENUESWater Capacity Charge 72,258$ 72,258$ -$ 0% -$ **Bond Proceeds - - - 0% - **

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 72,258$ 72,258$ -$ 0% -$ **TOTAL FUNDS AVAILABLE (1,756,853)$ (1,756,853)$ -$ 0% **

EXPENDITURES7115-CIP Administration -$ -$ 2,841$ ** -$ **7605-Recyled Water System Retrofits 250,000 - - 0% 4,523 -100%7606-Recycled Water-EIR &LILA - - - 0% 151 -100%8602-Recycled Water Pressure Reducing Valve - - - 0% 521 -100%10601-Recycled Water Pipelines - - - 0% 651 -100%11802-Utilities master Plan Update - - - 0% 72 -100%

TOTAL EXPENDITURES 250,000$ -$ 2,841$ #DIV/0! 5,918$ -52%ENDING FUND BALANCE (2,006,853)$ (1,756,853)$ (2,841)$

City of San Juan CapistranoFUND 65 RECYCLED WATER FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE (8,681)$ (8,681)$ REVENUESTransfer In - Sewer Enterprise Operations (Depreciation) 631,100$ 631,100$ 157,775$ 25% -$ **Transfer In - Capital Improvement Fund 250,000 250,000 62,500 25% - **Reserve for Prior Year Encumbrances - 298,614

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 881,100$ 1,179,714$ 220,275$ 19% -$ **TOTAL FUNDS AVAILABLE 872,419$ 1,171,033$ 220,275$ 19% **

EXPENDITURES7105-Preventive Street Maintenance -$ 28,493$ 559$ 2% 32,540$ -98%7704-Hyd Cap. Project #2 - Trunk Line Recon - - - 0% - **7706-Preventive Maint. - Major Construction - - 2,603 ** 6,700 -61%8701-Grease Food Interceptor Program - 75,000 2,070 3% 10,453 -80%11701-Annual Sewer Replacement Program 450,000 450,000 - 0% 1,750 -100%11805-Water and Sewer Lines at Ortega Hwy/Del O/I-5 26,842 221,963 2,999 1% - **Transfers Out 250,000 250,000 - 0% - **

TOTAL EXPENDITURES 726,842$ 1,025,456$ 8,232$ 1% 51,442$ -84%ENDING FUND BALANCE 145,577$ 145,577$ 212,043$

City of San Juan CapistranoFUND 71 SEWER REPLACEMENT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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BEGINNING FUND BALANCE 2,620,017$ 2,620,017$ REVENUESSewer Connection Fees 739,261$ 739,261$ 26,325$ 4% -$ **Investment Interest 39,300 39,300 - 0% - **Other Interest - - - 0% - **Other Reimbursements 250,000 250,000 - 0% - **Reserve for Prior Year Encumbrances 2,648,051 0%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 1,028,561$ 3,676,612$ 26,325$ 1% -$ **TOTAL FUNDS AVAILABLE 3,648,578$ 6,296,629$ 26,325$ 0% **

EXPENDITURES7115-CIP Administration -$ -$ 2,841$ ** -$ **7701-SOCWA PC#2 Rehabilitation 250,800 520,700 25,010 5% 153,362 -84%7702-Hydraulic Cap Proj #4-Trunk Line Reconst. - 14,193 - 0% 30,311 -100%7703-New Hydraulic Capital Project #1 & #6 - 2,353,958 - 0% 9,268 -100%7704-Hyd Cap. Project #2 - Trunk Line Recon - 10,000 158 2% 40,543 -100%7705-Sewer System Monitoring Project - - - 0% - **9701-Avenida Dela Vista Sewer Lift Station - - - 0% 1,987 -100%10704-SOCWA PC5 - - - 0% 130 -100%11802-Utilities master Plan Update - - - 0% 145 -100%12701-Offsite Sewer Reimbursement - Tract 16634 690,000 690,000 231,179 34% - **Transfer Out - Sewer Capital Replacement 250,000 250,000 62,500 25% - **Transfer Out - Sewer Ops 250,000 250,000 62,500 25%

TOTAL EXPENDITURES 1,440,800$ 4,088,851$ 384,188$ 9% 235,746$ 63%ENDING FUND BALANCE 2,207,778$ 2,207,778$ (357,863)$

City of San Juan CapistranoFUND 72 SEWER CAPITAL IMPROVMENT FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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age 15



BEGINNING FUND BALANCE 2,942,955$ 2,942,955$ 0%Reserve for Prior Year Encumbrances - 2,392,227

TOTAL FUNDS AVAILABLE 2,942,955$ 5,335,182$ -$ 0% -$ **

ESTIMATED EXPENDITURES AND OTHER USES9905-Del Obispo/Cam Cap City -$ 85,896$ 351$ 0% -$ **9906-J.Serra Road/Rch Viejo Road Intersect Imp - 436,590 - 0% - **9908-Paseo de Verdugo 1,248,000 0% 590 **9911-Downtown Master Plan - 37,154 3,033 8% 66,254 **9913-El Adobe Plaza/Union Bank - 74,647 - 0% **10901-Ortega Sidewalk Widening - 219,000 - 0% - **10906-The Groves - 290,940 361 0% 1,605 -78%

TOTAL EXPENDITURES -$ 2,392,227$ 3,745$ 0% 68,450$ -95%ENDING FUND BALANCE 2,942,955$ 2,942,955$ (3,745)$ (68,450)$ -94.53%

City of San Juan CapistranoFUND 28 COMMUNITY REDEVELOPMENT CAPITAL FUND FY 2011/2012 FIRST QUARTER FINANCIAL SUMMARY


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APPENDIX D Quarterly Financial Report – City of San Juan Capistrano First Quarter FY 2011-12



PROJECTED REVENUE AND OTHER SOURCES

Interest Income 478$ 478$ 5,513$ 1153% 1,817$ 203% Rental Income 24,000 24,000 9,500 40% 4,500 111% Transfer In - Debt Service Fund 500,000 500,000 58,148 12% - ** TOTAL - PROJECTED REVENUES AND OTHER SOURCES 524,478$ 524,478$ 73,161$ 14% 6,317$ 1058%ESTIMATED EXPENDITURES AND OTHER USES

Director's Salaries 4,000$ 4,000$ 540$ 14% 540$ 0% Advertising/Public Notices 800 800 - 0% 8 -100% Engineering/Design Services 0% ** Professional Services 88,380 88,380 19,628 22% 5,947 230% Utilities 3,820 3,820 - 0% - ** Office Supplies/Postage 550 550 19 3% 16 19% Stationery/Printed Material 150 150 - 0% - ** Maintenance 3,900 3,900 - 0% - ** Mileage Reimbursements 100 100 57 57% - ** Training/Meetings 0% ** Subscription/Dues 4,000 4,000 1,980 50% 465 326% Administrative Charges 463,122 463,122 50,937 11% 73,849 -31%TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 568,822$ 568,822$ 73,161$ 13% 80,825$ -9%REVENUE OVER (UNDER) EXPEDITURES $ (44,344) $ (44,344) $ - (74,508)$ CONTRIBUTIONS FROM (TO) RESERVES

-$ -$ -$




Community Redevelopment AgencyADMINISTRATION FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX D - Page 1



PROJECTED REVENUE AND OTHER SOURCES Tax Increment 1,541,957$ 1,541,957$ 114,891$ 7% 132,288$ ‐13% Interest Income 57,196 57,196 ‐ 0% 36,437 ‐100% Residential Rental Income 64,000 64,000 15,603 24% ‐ **TOTAL ‐ PROJECTED REVENUE AND OTHER SOURCES 1,663,153$ 1,663,153$ 130,494$ 8% 168,724$ ‐23%ESTIMATED EXPENDITURES AND OTHER USES

Advertising/Public Notices 1,015$ 1,015$ ‐$ 0% 113$ ‐100% Engineering/Design Services 0% ** Legal/Professional Services 11,000 11,000 ‐ 0% 6,955 ‐100% Training/Meetings 2,200 2,200 ‐ 0% ‐ ** Administrative Charges 78,936 78,936 17,777 23% 24,620 ‐28% Rental Subsidy Program 276,115 276,115 69,631 25% 110,427 ‐37% Transfers Out‐Debt Service 940,586 940,586 557,533 59% 586,331 ‐5% TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 1,309,852$ 1,309,852$ 644,941$ 49% 728,446$ ‐11% REVENUE OVER (UNDER) EXPEDITURES 353,301$ 353,301$ (514,447)$ (559,721)$ CONTRIBUTIONS FROM (TO) RESERVES

Loans to/Payoff of Afforable Housing Loans 54,000 54,000 Bond Proceeds Reserve ‐

CHANGE IN AVAILABLE FUND BALANCE 407,301$ 407,301$ AVAILABLE FUND BALANCE, JULY 1 5,442,299 5,442,299 AVAILABLE FUND BALANCE, JUNE 30 $ 5,849,600 $ 5,849,600


LT Receivable ‐ Affordable Housing Projects 5,516,552 5,516,552 Bond Proceeds Reserve 277,326 277,326

AVAILABLE FUND BALANCE, JUNE 30 5,849,600$ 5,849,600$

Community Redevelopment AgencyAFFORDABLE HOUSING SET-ASIDE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX D - Page 2



PROJECTED REVENUE AND OTHER SOURCES Rental Income 164,000$ 164,000$ 32,692$ 20% 52,873$ ‐38% TOTAL ‐ PROJECTED REVENUES AND OTHER SOURCES 164,000$ 164,000$ 32,692$ 20% 52,873$ ‐38%

ESTIMATED EXPENDITURES AND OTHER USES Property Mgmt & Programs 98,940$ 98,940$ 22,060$ 22% 12,842$ 0% Utilities 0% Maintenance 19,050 19,050 7,408 39% 11,659 0% Capital Outlay 59,000 59,000 5,478 9% 11,126 0%

0% TOTAL ‐ ESTIMATED EXPENDITURES AND OTHER USES 176,990$ 176,990$ 34,946$ 20% 35,627$ ‐$ REVENUE OVER (UNDER) EXPEDITURES (12,990)$ (12,990)$ (2,254)$ 17,246$ CONTRIBUTIONS FROM (TO) RESERVES

Set‐aside for future Repair/Maintenance (186,297)$ (186,297)$



Repair/Maintenance Existing Housing Stock 240,000 240,000


Community Redevelopment AgencyAFFORDABLE RENTAL HOUSING FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX D - Page 3



PROJECTED REVENUE AND OTHER SOURCESInterest 20,000 20,000 - 0% 25,837 -100%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 20,000$ 20,000$ -$ 0% 25,837$ -100%

ESTIMATED EXPENDITURES AND OTHER USESPrincipal Payments - Kinoshita 0%Principal Payments - F & M Bank (LRR) 0% **Transfer to Debt Service Fund 0% **Transfer to Capital Improvement Fund 0% **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES -$ -$ -$ 0% -$ ** REVENUE OVER (UNDER) EXPEDITURES 20,000$ 20,000$ 25,837$ CONTRIBUTIONS FROM (TO) RESERVES

Set-aside for Future Debt Service

CHANGE IN AVAILABLE FUND BALANCE 20,000$ 20,000$ AVAILABLE FUND BALANCE, JULY 1 2,000,000 2,000,000

AVAILABLE FUND BALANCE, JUNE 30 $ 2,020,000 $ 2,020,000

FUND BALANCE, JUNE 30 RESERVES 2,020,000 2,020,000

Reserve for Debt Service

AVAILABLE FUND BALANCE, JUNE 30 2,020,000$ 2,020,000$ -$

Community Redevelopment AgencyDEBT SERVICE SINKING FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX D - Page 4



PROJECTED REVENUE AND OTHER SOURCESTax Increment 6,167,829$ 6,167,829$ 459,564$ 7% 529,150$ -13%Interest Income 23,739 23,739 - 0% 4,449 -100%City of SJC-Interest Accrued 298,466 298,466 - 0% - **Transfer In-Affordable Housing Set-aside 940,586 940,586 557,533 59% 586,331 -5%

TOTAL - PROJECTED REVENUES AND OTHER SOURCES 7,430,620$ 7,430,620$ 1,017,098$ 14% 1,119,930$ -9%

ESTIMATED EXPENDITURES AND OTHER USES17.1% Pass Thru Payment 1,318,400$ 1,318,400$ -$ 0% -$ Developer Participation 305,000 305,000 - 0% - **CUSD Pass Thru Payments 1,532,951 1,532,951 - 0% - **SOCCD Pass-Thru 160,042 160,042 - 0% - **AB1389 Pass Thru 197,200 197,200 - 0% - **Bond Principal 820,000 820,000 820,000 100% 780,000 5%Note Principal 250,000 250,000 - 0% - **Loan Principal 179,750 179,750 47,370 26% - **Bond Interest 1,175,921 1,175,921 561,116 48% 615,053 -9%Note Interest 620,000 620,000 223,507 36% 398,692 -44%Loan Interest 533,716 533,716 52,018 10% - **Bond Administration 13,276 13,276 2,400 18% 7,185 -67%Transfers Out-Admin Fund 500,000 500,000 58,148 12% - **

TOTAL - ESTIMATED EXPENDITURES AND OTHER USES 7,606,256$ 7,606,256$ 1,764,560$ 23% 1,800,929$ -2% REVENUE OVER (UNDER) EXPEDITURES (175,636)$ (175,636)$ (747,462)$ (680,999)$ 9.76%CONTRIBUTIONS FROM (TO) RESERVES

Cash with Fiscal Agent Long-term receivables 35,000 35,000 Long-term loans to City




Cash with Fiscal Agent 1,774,618 1,774,618 Long-term receivables 36,783 36,783 Long-term loans to City - AVAILABLE FUND BALANCE, JUNE 30 458,670$ 458,670$

Community Redevelopment AgencyDEBT SERVICE FUND FY 2011/2012 FIRST QUARTER FINANCIAL REPORT


APPENDIX D - Page 5

APPENDIX E Quarterly Financial Report – City of San Juan Capistrano First Quarter FY 2011-12

APPENDIX E - Page 1

DESCRIPTION DATE REVENUES EXPENDITURES NET REVENUE

Fund 1- GENERAL FUND 07/01/11 $21,058,879 $20,995,772 $63,107Community Services -

Prior Year Carryover: GRIP Grant 9/1/2011 254,647 254,647 - Development Services -

Prior Year Carryover: Derek Ostensen & Associates 9/1/2011 2,787 (2,787) Public Works -

Prior Year Carryover: Hartzog and Crabill 9/1/2011 2,911 (2,911) Utilities -

Prior Year Carryover: SDG&E Grant 9/1/2011 184,285 184,285 - Transfers -

Prior Year Capital Projects 9/1/2011 682,266 (682,266) Other -

Council Action: OCTA/Caltrans Revenue for I-5 Interchange Project 08/02/11 25,000 1,500 23,500 Reserve for Encumbrances and Reappropriations (1)

687,964 - 687,964 Total Budget 9/30/2011 $22,210,775 $22,124,168 $86,607

Fund 31- AQMD/AB2766 07/01/11 $43,000 $0 $43,000Public Works

Prior Year Carryover: Traffic Studies 9/1/2011 - 9,471 (9,471) Reserve for Encumbrances and Reappropriations (1)

9,471 - 9,471 Total Budget 9/30/2011 $52,471 $9,471 $43,000

Fund 50- CAPTIAL PROJECTS FUND 07/01/11 $7,076,718 $7,076,718 - Prior Year Carrryover: 7103-Highland Dr.Prelim. Geotechnical Review 09/01/11 1,739 1,739 - Prior Year Carrryover: 7105-Preventive Street Maintenance 09/01/11 1,043,847 1,043,847 - Prior Year Carrryover: 7107-D.O. Circulation Improv & Bridge Widen. 09/01/11 6,200,016 6,200,016 - Prior Year Carrryover: 7109-Arterial Street Major Rehab. 09/01/11 86,114 86,114 - Council Budget Amendment: 7112-Ortega @ I-5 Interchange (Prelim Design) 08/02/11 2,500,000 2,500,000 - Prior Year Carrryover: 7116-J. Serra Rd/Rch Viejo Rd Intersect Imp 09/01/11 352,548 352,548 - Prior Year Carrryover: 7117-SJ Creek Rd Widen, Valle Rd to Cam. Cap 09/01/11 319,445 319,445 - Prior Year Carrryover: 7118-Quiet Zone 09/01/11 462,001 462,001 - Prior Year Carrryover: 7119-Del Obisp Rehab-Aguacate to Blue Fin (2) 09/01/11 647,888 647,888 - Prior Year Carrryover: 7120-Non-TCRP Bus Bench Shelters 09/01/11 2,000 2,000 - Prior Year Carrryover: 7301-Library Repairs and Rehab 09/01/11 284,900 284,900 - Prior Year Carrryover: 7402-Para Adobe Structural Rehabilitation 09/01/11 64,881 64,881 - Prior Year Carrryover: 7403-Blas Aguilar Adobe (Phase C) 09/01/11 86,274 86,274 - Prior Year Carrryover: 7405-Para Adobe/Harrison Farm House Mstr Pln 09/01/11 20,486 20,486 - Prior Year Carrryover: 7406-Montanez Adobe Structural Improvement 09/01/11 2,573 2,573 - Prior Year Carrryover: 7407-Para Adobe/Harrison Farm Hse Site Imp. 09/01/11 36,217 36,217 - Prior Year Carrryover: 7501-Calle Resplendor Drainage Improvement 09/01/11 10,000 10,000 - Prior Year Carrryover: 7701-SOCWA PC#2 Rehabilitation 09/01/11 269,900 269,900 - Prior Year Carrryover: 7702-Hydraulic Cap Proj #4-Trunk Line Reconst. 09/01/11 14,193 14,193 - Prior Year Carrryover: 7703-New Hydraulic Capital Project #1 & #6 09/01/11 2,353,958 2,353,958 - Prior Year Carrryover: 7704-Hyd Cap. Project #2 - Trunk Line Recon 09/01/11 10,000 10,000 - Prior Year Carrryover: 7801-Annual Valve Replacement Program 09/01/11 94,171 94,171 - Prior Year Carrryover: 7803-Terminal Reservoir No. 3 09/01/11 16,367 16,367 - Prior Year Carrryover: 7808-Chiquita Reservoir 09/01/11 21,506 21,506 - Prior Year Carrryover: 7810-MNWD High West Side Interconnect 09/01/11 2,501 2,501 - Prior Year Carrryover: 7811-760S Reservoir 09/01/11 155,693 155,693 - Prior Year Carrryover: 8101-Del Obispo & Junipero Serra Rd. Rehab. 09/01/11 431,666 431,666 - Prior Year Carrryover: 8102-Pavement Management Progrm 09/01/11 3,616 3,616 - Prior Year Carrryover: 8103-Cam Del Avion/Ave Descanso Pafe/Lt CW 09/01/11 301,069 301,069 - Prior Year Carrryover: 8201-Trail Signage Program 09/01/11 16,558 16,558 - Prior Year Carrryover: 8701-Grease Food Interceptor Program 09/01/11 75,000 75,000 -

City of San Juan CapistranoBudget Adjustments by Fund July 1, 2011 through September 30, 2011

First Quarter Adjustments

APPENDIX E - Page 2



Prior Year Carrryover: 8804-Pump Station Improvements Design 09/01/11 5,409 5,409 - Prior Year Carrryover: 8806-Ocean Desalination Plant Feasib. Study 09/01/11 75,471 75,471 - Prior Year Carrryover: 9105-Trabuco Creek Bridge @ D.O. Approach Rpr 09/01/11 258,785 258,785 - Prior Year Carrryover: 9202-New Skateboard Park 09/01/11 5,894 5,894 - Prior Year Carrryover: 9203-Playground Upgrades 09/01/11 84,248 84,248 - Prior Year Carrryover: 9209-Northwest Open Space - Phase 1 Park 09/01/11 74,500 74,500 - Prior Year Carrryover: 9210-Landslide Repair/Restoration 09/01/11 277,165 277,165 - Prior Year Carrryover: 9211-Placida - Habitat Restoration and Monitoring 09/01/11 47,811 47,811 - Prior Year Carrryover: 10101-Alipaz Street Calle Lucana to 140' North 09/01/11 12,467 12,467 - Prior Year Carrryover: 10103-Camino Capistrano and LaZanja Street 09/01/11 210,849 210,849 - Prior Year Carrryover: 10201-Dog Park 09/01/11 17,431 17,431 - Prior Year Carrryover: 10802-GWRP Plant/Regional Domestic Distribution Facility Expansion 09/01/11 37,799 37,799 - Prior Year Carrryover: 10803-San Juan Hills Waterline Replacements 09/01/11 134,608 134,608 - Prior Year Carrryover: 10804-GAC - Granular Activated Carbon Filter 09/01/11 287,562 287,562 - Prior Year Carrryover: 11101-Sign Retroflectivity Program 09/01/11 29,504 29,504 - Prior Year Carrryover: 11104-Infrastructure Assessment 09/01/11 9,072 9,072 - Prior Year Carrryover: 11107-Feasibility Study - Alipaz Extension 09/01/11 165,812 165,812 - Prior Year Carrryover: 11108-Rancho Viejo Rd Rehab 09/01/11 618,598 618,598 - Prior Year Carrryover: 11109-Camino Lacouague Sidewalk 09/01/11 5,000 5,000 - Prior Year Carrryover: 11202-Eastern Open Space Lemon Grove Improvements 09/01/11 285,633 285,633 - Prior Year Carrryover: 11203-Eastern Open Space Grounds Trails 09/01/11 35,997 35,997 - Prior Year Carrryover: 11204-2C Ranch/Trabuco Creek Habitat Restoration 09/01/11 38,142 38,142 - Prior Year Carrryover: 11205-Trabuco Creek Habitat Restoration (Caltrans Funded) 09/01/11 6,096 6,096 - Prior Year Carrryover: 11206-Trabuco Creek Habitat Restoration (California HCF) 09/01/11 31,976 31,976 - Prior Year Carrryover: 11503-Sun Ranch Public Drainage Easement Improvements 09/01/11 62,390 62,390 - Prior Year Carrryover: 11803-Annual Asset Replacement - Water 09/01/11 10,688 10,688 - Prior Year Carrryover: 11805-Water and Sewer Lines at Ortega Hwy/Del O/I-5 09/01/11 390,242 390,242 - Council Budget Amendment: 12502 - Camino Capistrano Off Ramps Catch Basins 08/02/11 75,000 75,000 - Total Budget 9/30/2011 $26,257,992 $26,257,992 -

Fund 60- WATER ENTERPRISE-OPERATIONS 07/01/11 $12,330,653 $11,291,108 $1,039,545Financial Services -

Prior Year Carryover: Advanced Utility Systems 9/1/2011 250 (250) Prior Year Carryover: Advanced Utility Systems 9/1/2011 - 1,000 (1,000)

Utilities - Prior Year Carryover: Environ Strategy Consultants 9/1/2011 6,850 (6,850) Prior Year Carryover: SWRCB 9/1/2011 14,664 (14,664) Prior Year Carryover: Repair/Maintenance Wells 9/1/2011 - 40,000 (40,000) Reserve for Encumbrances and Reappropriations (1)

62,764 - 62,764 Total Budget 9/30/2011 $12,393,417 $11,353,872 $1,039,545

Fund 62- WATER ENTERPRISE-GWRP 07/01/11 $5,192,238 $4,922,425 $269,813Utilities -

Prior Year Carryover: Machinery & Equipment Repair 9/1/2011 - 140,000 (140,000) Reserve for Encumbrances and Reappropriations (1)

140,000 - 140,000 Total Budget 9/30/2011 $5,332,238 $5,062,425 $269,813

Fund 70- SEWER ENTERPRISE FUND 07/01/11 $3,529,320 $3,636,797 ($107,477)Public Works -

Prior Year Carryover: Vehicles 9/1/2011 85,000 (85,000) Prior Year Carryover: Vehicles Equipment 9/1/2011 - 5,000 (5,000) Reserve for Encumbrances and Reappropriations (1)

90,000 - 90,000 Total Budget 9/30/2011 $3,619,320 $3,726,797 ($107,477)

APPENDIX E - Page 3



Fund 81- FACILITIES OPERATIONS FUND 07/01/11 $2,108,590 $2,631,089 ($522,499)Public Works -

Prior Year Carryover: Tuttle Click's Capo Ford 9/1/2011 356 (356) Prior Year Carryover: Downtown Ford Sales 9/1/2011 24,834 (24,834) Prior Year Carryover: Vehicles 9/1/2011 270,000 (270,000) Prior Year Carryover: Vehicles Equipment 9/1/2011 20,000 (20,000)

Financial Services - Prior Year Carryover: Advanced Utility Systems 9/1/2011 3,000 (3,000) Prior Year Carryover: Panterra Networks 9/1/2011 5,411 (5,411) Prior Year Carryover: Cannon Business Solutions 9/1/2011 9,078 (9,078) Prior Year Carryover: N Harris Computer Corp 9/1/2011 137,548 (137,548) Prior Year Carryover: Maintstar 9/1/2011 - 234,840 (234,840) Reserve for Encumbrances and Reappropriations (1)

705,068 - 705,068 Total Budget 9/30/2011 $2,813,658 $3,336,157 ($522,499)

CRAFund 28 AND Fund 04 (Sal and Ben) - CAPITAL PROJECT FUND 07/01/11 $0 $0 -

Prior Year Carrryover: 9905-Del Obispo/Cam Cap City 9/1/2011 85,896 (85,896) Prior Year Carrryover: 9906-J.Serra Road/Rch Viejo Road Intersect Imp 9/1/2011 436,590 (436,590) Prior Year Carrryover: 9908-Paseo De Verdugo 9/1/2011 1,248,000 (1,248,000) Prior Year Carrryover: 9911-Downtown Master Plan 9/1/2011 37,154 (37,154) Prior Year Carrryover: 9913-El Adobe Plaza/Union Bank 9/1/2011 74,647 (74,647) Prior Year Carrryover: 10901-Ortega Sidewalk Widening 9/1/2011 219,000 (219,000) Prior Year Carrryover: 10906-The Groves 9/1/2011 - 290,940 (290,940) Reserve for Encumbrances and Reappropriations (1)

2,392,227 - 2,392,227 Total Budget 9/30/2011 $2,392,227 $2,392,227 -

(1) The adjusted budget includes carry-over funding and associated prior year revenue from the Reserve for Encumbrances and Reappropriations for uncompleted projects from prior years.

First Quarter Financial Report – July 1 through September 30 ...

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