TOTAL COUNTY EXPENDITURE/ENCUMBRANCES (Excluding Reserves)

Transcription

1 TOTAL COUNTY EXPENDITURE/ENCUMBRANCES (Excluding Reserves) Billions Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY Actual FY Budget YTD Budget FY at Based Variance Percent Variance FY Current Modified on Prior Year Actual Actual to Budget Actual to Budget Actual Budget Actuals as of as of as of Exp/Enc % (In Billions of Dollars) 32

2 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) PROGRAM I - PUBLIC PROTECTION Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) District Attorney 111,824, ,151,593 87,973,086 77,585,268 10,387, % 032 Emergency Management Division 1,908,996 2,198,396 1,461,186 1,206, , % 041 Grand Jury 554, , , ,102 2, % 045 Juvenile Justice Commission 205, , , , % 047 Sheriff Court Operations 54,086,898 53,587,002 39,273,677 37,386,511 1,887, % 048 Detention Release 1,624,909 1,489,020 1,485,673 1,483,226 2, % 051 Office of Independent Review 356, , , , , % 055 Sheriff-Coroner Communications 10,563,103 11,459,953 8,690,118 7,625,786 1,064, % 057 Probation 169,473, ,828, ,565, ,285,864 5,279, % 058 Public Defender 63,912,320 62,288,867 46,846,380 45,210,925 1,635, % 060 Sheriff-Coroner 464,381, ,758, ,819, ,749,837 15,069, % 073 Alternate Defense 7,306,596 6,904,683 5,004,600 6,904,682 (1,900,082) (37.97%) 081 Trial Courts 64,098,681 66,254,814 33,474,502 31,727,671 1,746, % PROGRAM I - TOTAL 950,296, ,378, ,842, ,194,444 35,648, % 103 O.C. Methamphetamine Lab Investigation Team 712, , ,748 66,704 53, % 109 County Automated Fingerprint Identification 827,690 1,395, , , , % 116 Narcotic Forfeiture and Seizure 863,589 1,016, , ,678 76, % 118 Sheriff - Regional Narcotics Suppression Program 5,961,917 9,108,774 5,884,826 2,805,851 3,078, % 122 Motor Vehicle Theft Task Force 2,801,021 3,079,007 1,938,782 1,744, , % 12G Real Estate Prosecution Fund 26 1,241, ,036 (573,036) (100.00%) 12H Proposition 64 - Consumer Protection 374,545 6,499,845 64,349 3,848 60, % 12J DNA Identification Fund 1,020,299 2,568,254 67, ,326 (118,802) (175.94%) 12Y Juvenile Justice Reform 6,500,469 7,416, , , , % 132 Sheriff's Narcotics Program 521,549 5,728,277 4,255, ,358 3,953, % 134 Orange County Jail 1,203,876 4,608,795 8,978 2,735 6, % 13B Traffic Violator 502,179 1,803, , , , % 13J Children's Waiting Room 989, N/A 13P State Criminal Alien Assistance Program (SCAAP) 32,492,688 18,860, ,729 (137,572) 1,082, % 13R Sheriff-Coroner Replacement & Maintenance 9,145,610 16,731,398 1,233,054 2,424,508 (1,191,455) (96.63%) 141 Sheriff's Substation Fee Program 4,531 8,363,498 6,407,433 2,430 6,405, % 143 Jail Commissary 6,829,621 8,899,963 6,298,137 5,494, , % 144 Inmate Welfare 5,120,578 12,169,871 8,485,120 3,704,601 4,780, % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

3 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 14B County Public Safety Sales Tax Excess Revenue 39,884,246 15,400 12,361 17,760 (5,399) (43.68%) 14D CAL-ID Operational Costs 1,583 1,369, ,838 1, , % 14E CAL-ID System Costs 658,097 22,411,550 20,828, ,062 20,660, % 14G Sheriff's Supplemental Law Enforcement Service 1,773,469 1,273, (7,672) 8,440 1,099.43% 14H DA's Supplemental Law Enforcement Service 570,350 1,230, % 14Q Sheriff-Coroner Construction and Facility Development 12,844,558 34,071,573 6,225,209 9,681,316 (3,456,107) (55.52%) 14R Ward Welfare 205, , ,334 86, , % 14U Court Facilities 808,202 1,704,904 1,510, ,383 1,290, % 15C Theo Lacy Jail Construction 295, , ,284 (7,898) (2,049.39%) 15N Delta Special Revenue 9, ,644 73, , % PROGRAM I - TOTAL 132,923, ,848,917 68,369,354 29,168,892 39,200, % TOTAL PROGRAM I 1,083,220,163 1,128,227, ,212, ,363,336 74,848, % 34 PROGRAM II - COMMUNITY SERVICES 012 OC Community Resources 36,797,953 45,013,874 30,986,572 31,465,863 (479,291) (1.55%) 027 Department of Child Support Services 55,898,152 57,875,000 43,363,249 42,525, , % 029 Public Administrator/Public Guardian 5,859,538 6,108,855 4,186,133 3,670, , % 042 Health Care Agency 562,307, ,442, ,572, ,298,163 32,274, % 063 Social Services Agency 440,487, ,953, ,843, ,809,403 22,034, % 064 In-Home Supportive Services (IHSS) 33,510,343 32,474,424 25,993,738 26,512,546 (518,809) (2.00%) 065 CalWorks Family Group / Unemployed Parents 118,302, ,525, ,495, ,435,597 60, % 066 Aid to Families with Dependent Children - Foster Care 125,991, ,257,846 90,688,053 92,252,278 (1,564,226) (1.72%) 067 Aid to Refugees 463, , , ,292 (42,673) (11.55%) 069 General Relief 987,752 1,407,076 1,006, ,577 8, % PROGRAM II - TOTAL 1,380,605,772 1,455,559,812 1,157,506,150 1,104,380,798 53,125, % 102 Santa Ana Regional Centre Lease Conveyance 5,577 1,231, ,814 4, , % 106 County Tidelands - Newport Bay 7,301,269 7,484,717 5,799,013 2,338,141 3,460, % 114 Fish and Game Propagation 10,505 15, % 117 O.C. Housing Authority - Operating Reserves 3,036,584 1,955,306 1,654, ,382 1,280, % 119 OC Public Libraries - Capital 2,395,874 7,368,140 2,430, ,546 2,146, % 120 OC Public Libraries 44,392,071 42,182,000 28,211,873 28,611,129 (399,255) (1.42%) Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

4 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) 35 Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 123 Dispute Resolution Program 910,017 1,510,662 1,334, , , % 124 Domestic Violence Program 828, , , ,891 74, % 129 Off-Highway Vehicle Fees 22,338 34, % 12A MHSA Housing Fund 0 3,083, N/A 12B Department Of Labor Grants Fund 0 700, ,420 (24,420) (100.00%) 12C Child Support Program Development 2,786,477 8,908,186 34,381 11,911 22, % 12S SSA Donations & Fees 1,765,188 2,652,821 1,324, ,483 1,220, % 12W Wraparound Program 20,046,764 40,484,858 17,121,735 7,148,836 9,972, % 138 Medi-Cal Admin. Activities/Targeted Case Mgmt. 1,342,707 5,534,988 1,031, , , % 13N Orange County Tobacco Settlement 33,684,794 35,264,282 8,340,930 5,827,308 2,513, % 13S Emergency Medical Services 8,659,266 9,033,791 2,397,585 2,184, , % 13T HCA Purpose Restricted Revenues 1,631,799 1,933, , , , % 13U HCA Interest Bearing Purpose Restricted Revenue 338,244 4,988, ,359 6, , % 13W HCA Realignment 4,758,753 3,000, N/A 13X Substance Abuse & Crime Prevention Act Fund 6,828,362 84,867 46,571 79,852 (33,281) (71.46%) 13Y Mental Health Services Act 45,288, ,579, ,541,630 37,659,748 83,881, % 13Z Bioterrorism Center For Disease Control 5,070,403 9,841,331 2,147,692 2,195,363 (47,671) (2.22%) 146 Workforce Investment Act 12,040,157 30,780,639 25,177,496 21,444,289 3,733, % 147 HGI Bio Tech Grant 1, (143) % 14T Facilities Development and Maintenance 17,778,344 1,931, , , , % 15A OCDA Santa Ana Heights 1993 Bond Issue 345,776 13,971,572 5,133,785 7,875,751 (2,741,966) (53.41%) 15B CEO Single Family Housing 3,234 2,778,673 1,577,695 12,975 1,564, % 15E OCDA/S.A. Heights 1993 Low & Mod Income Housing , , , % 15G OC Housing 18,147,129 30,131,065 23,714,461 22,124,882 1,589, % 15H CalHome Program Reuse 21,669 34,495 34, , % 15K Limestone Regional Park Mitigation Endowment ,165 6, , % 15M OCHA Admin Fee Reserves N/A 15U Strategic Priority Affordable Housing 2, , , , , % 171 OCDA Low & Moderate Income Housing (SA Heights) 1,843,107 36,321,644 3,775, ,497 3,542, % 173 OCDA Santa Ana Heights - Surplus 718,490 10,371,714 5,407,607 2,021,382 3,386, % 405 OC Parks CSA26 79,283,122 92,694,050 62,835,752 42,979,850 19,855, % 406 OC Parks Capital 11,897,714 35,870,005 9,026,391 2,903,292 6,123, % 411 OCDA (NDAPP) Projects, 1992 Issue A 1, , , , % 412 OCDA (NDAPP) Low/Moderate Housing 1992 Issue A 7,846 3,130,532 2,648,513 2,043 2,646, % 413 OCDA (NDAPP) Projects, 1992 Issue B 1, , , , % 414 OCDA (NDAPP), 1992 Issue B, Low/Moderate Housing , , , % 425 OCDA Neighborhood Preserv. & Dev. - Construction , , , % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

5 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 428 OCDA (NDAPP) - Surplus 574,314 2,642,878 1,530, , , % 459 North Tustin Landscape & Lighting Assessment District 788,877 2,150, , , , % 477 County Service Area #22 - East Yorba Linda 39,366 92,014 69,106 43,345 25, % 590 In-Home Supportive Services Public Authority 865,811 1,250, , , , % PROGRAM II - TOTAL 335,467, ,429, ,949, ,841, ,107, % TOTAL PROGRAM II 1,716,073,386 2,080,989,743 1,497,455,237 1,295,221, ,233, % PROGRAM III - INFRASTRUCTURE & ENVIRONMENTAL RESOURCES OC Watersheds 16,259,774 25,807,702 19,473,910 10,897,740 8,576, % 040 Utilities 24,570,139 22,147,692 13,276,932 15,475,626 (2,198,693) (16.56%) 080 OC Public Works 51,319,844 53,849,253 40,069,599 38,161,946 1,907, % PROGRAM III - TOTAL 92,149, ,804,647 72,820,441 64,535,312 8,285, % 108 OC Dana Point Harbor 22,686,158 26,463,856 18,613,656 12,206,909 6,406, % 113 Building and Safety 8,935,274 7,702,228 6,340,737 3,486,361 2,854, % 115 OC Road 98,291, ,764, ,161,346 44,632,254 62,529, % 128 Survey Monument Preservation 112, ,404 31,243 (79,661) 110, % 12K Dana Point Marina DBW Emergency Repair Fund 1,005 1,528, , , % 130 District Community Priorities and Projects 4,729,549 2,915,134 2,593,480 1,613, , % 135 Real Estate Development Program 440, , , ,108 8, % 137 Parking Facilities 6,260,018 4,797,742 2,472,450 2,384,090 88, % 140 Air Quality Improvement 3, , ,883 50, , % 148 Foothill Circulation Phasing Plan 1,307,943 16,718,294 4,289, ,588 3,690, % 15T El Toro Improvement Fund 9, ,877 81, ,901 (143,408) (175.97%) 274 OCWR Corrective Action Escrow 0 195, N/A 275 OCWR Environmental Reserve 5,262,267 1,397,386 1,390,257 53,926 1,336, % 277 OCWR Rate Stabilization Fund 27,280 5,678,139 3,768,048 18,385 3,749, % 279 OCWR Landfill Post Closure Maintenance (5,132,279) 26,094,061 (3,393,400) 5,120,866 (8,514,266) (250.91%) 280 Airport - Operating Enterprise 123,284, ,982, ,236,736 94,794,664 51,442, % 281 John Wayne Airport Construction (3,112,389) 308,909, ,681, ,438,520 40,243, % 283 John Wayne Airport Debt Service 32,604, ,098, ,324,041 54,100, ,223, % 284 OCWR FRB/Bee Canyon Landfill Escrow Account (14,165,793) 1,127,484 (1,478) 18,855 (20,333) (1,375.98%) Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

6 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 285 OCWR Bankruptcy Recovery Plan 20,216,979 17,258,578 8,940,255 7,859,558 1,080, % 286 OCWR Brea/Olinda LandfillEscrow 1,426,946 28,236, ,414 25,038,528 (24,225,114) (2,978.20%) 287 OCWR Prima Deshecha Landfill Escrow 516, ,510 24,532 13,280 11, % 299 OC Waste & Recycling Enterprise 98,176, ,130, ,409,593 80,504,828 21,904, % 400 OC Flood 91,499, ,212,977 76,494,025 45,107,393 31,386, % 403 OC Santa Ana River 54 58,170 38, , % 404 OC Flood - Capital 36,110, ,999,433 86,227,235 49,652,648 36,574, % 468 County Service Area #13 - La Mirada 5,562 6,088 5,644 5, % 475 County Service Area #20 - La Habra , , , % PROGRAM III - TOTAL 529,499,140 1,470,648,516 1,025,437, ,090, ,347, % TOTAL PROGRAM III 621,648,897 1,572,453,163 1,098,258, ,625, ,632, % PROGRAM IV - GENERAL GOVERNMENT SERVICES Assessor 32,943,476 32,721,136 23,927,908 23,430, , % 003 Auditor-Controller 15,541,487 15,247,005 12,429,179 12,441,184 (12,006) (0.10%) 006 Board of Supervisors - 1st District 944, , , ,692 (8,591) (1.23%) 007 Board of Supervisors - 2nd District 858, , , ,614 77, % 008 Board of Supervisors - 3rd District 813, , , ,082 30, % 009 Board of Supervisors - 4th District 882, , , ,863 53, % 010 Board of Supervisors - 5th District 882, , , ,502 29, % 011 Clerk of the Board 3,375,590 3,275,670 2,632,821 2,615,518 17, % 014 CAPS Program 25,377,897 24,618,024 19,313,960 11,863,156 7,450, % 017 County Executive Office 16,529,461 16,838,359 11,719,530 11,067, , % 025 County Counsel 12,160,884 11,594,140 8,099,323 7,610, , % 031 Registrar of Voters 19,714,790 16,206,801 13,159,621 7,049,355 6,110, % 050 Office Of The Performance Audit Director 562, , , ,391 47, % 054 Human Resources Department 3,617,924 3,640,498 2,900,373 2,505, , % 059 Clerk-Recorder 12,204,137 10,991,908 8,016,349 7,945,426 70, % 074 Treasurer-Tax Collector 14,148,311 14,815,997 10,678,755 10,551, , % 079 Internal Audit 2,662,728 2,488,455 1,881,828 1,848,819 33, % PROGRAM IV - TOTAL 163,220, ,625, ,648, ,586,433 16,062, % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

7 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 107 Remittance Processing Equipment Replacement 161, ,382 3, ,011 (144,382) (3,978.50%) 127 Property Tax Admin State Grant 1,527,971 1,390, , , , % 12D Clerk Recorder's Special Revenue Fund 6,340,622 11,909,362 6,573,924 1,400,000 5,173, % 12P Assessor Property Characteristics Revenue 118, , ,941 (355,941) (100.00%) PROGRAM IV - TOTAL 8,148,757 13,855,420 7,530,922 2,344,519 5,186, % TOTAL PROGRAM IV 171,369, ,481, ,179, ,930,952 21,248, % PROGRAM V - CAPITAL IMPROVEMENTS Capital Projects 8,514,124 12,598,685 9,135,401 1,456,802 7,678, % 038 Data Systems Development Projects 10,018,529 11,791,029 6,669,023 4,034,040 2,634, % PROGRAM V - TOTAL 18,532,652 24,389,714 15,804,423 5,490,843 10,313, % 104 Criminal Justice Facilities - Accumulative Capital Outlay 3,984,293 13,871,376 8,950,169 2,997,810 5,952, % 105 Courthouse Temporary Construction 4,519,492 6,395,081 1,500,160 1,071, , % 112 County Infrastructure Project 521 5,230,829 4,845, ,845, % 15L 800 MHz CCCS 1,315,539 8,606,965 7,125, ,524 6,722, % 424 Aliso Viejo CFD 88-1 (A of 1992) - Construction 8,142 6,199,779 4,664,315 14,246 4,650, % 429 Arbitrage Rebate 343, , , , % 431 Special Assessment-Top of the World Improvement ,149 50, , % 480 CFD 99-1 Series A of 1999 Ladera - Construction , , , % 481 Rancho Santa Margarita CFD 86-2 (A of 1998) - Construction 1,882 1,633,523 1,160,837 1,271 1,159, % 483 Rancho Santa Margarita CFD 86-1(A) -Construction , , , % 486 Ladera CFD Construction 261,223 11,431,322 2,393,750 2,874,301 (480,551) (20.08%) 497 Lomas Laguna CFD Construction 5 396, , , % 510 Baker Ranch CFD Construction , , , % 514 Santa Teresita CFD Construction 4 67,041 44, , % 522 Newport Coast AD 01-1 Construction Group 2 20, , ,852 9, , % 524 Assessment District 01-1 Newport Coast IV - Constructruction 14,462 5,220 5,219 1,072 4, % 528 Mission Viejo CFD 87-3 (A of 1990) -Construction 16 16,130 10, , % 529 CFD Ladera Construction 19,932,138 44,687,709 31,309,261 7,061,246 24,248, % 531 Newport Coast AD 01-1 Construction '06 Variables 0 9,931, N/A Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

8 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 532 CFD 01-1 Ladera - Construction 12,741 46,625 46,565 4,339 42, % 542 Santa Teresita CFD 87-9 (A of 1991) - Construction ,423 91, , % 546 CFD 00-1 (Series A of 2000) Ladera -Construction 25 1,607,948 1,066, ,066, % 550 Assessment District 92-1 Newport Ridge - Construction ,003 95, , % 552 Assessment District 92-1 Newport Ridge (B) - Construction 2,652 83,468 55,308 1,803 53, % 553 Foothill Ranch CFD 87-4 (A of 1994) - Construction , , , % 554 CFD Ladera Construction 8,508,745 10,167,636 9,737,581 3,810,449 5,927, % 556 Rancho Santa Margarita CFD 87-5C (A of 1994) - Construction ,014 67, , % 558 Coto de Caza CFD 87-8 (A of 1994) - Construction ,567 63, , % PROGRAM V - TOTAL 38,927, ,960,735 75,215,750 18,254,212 56,961, % TOTAL PROGRAM V 57,460, ,350,449 91,020,173 23,745,055 67,275, % PROGRAM VI - DEBT SERVICE Lease Revenue Refunding Bonds 73,388,800 70,221,810 44,847,788 46,870,274 (2,022,486) (4.51%) 019 Capital Acquisition Financing 6,825,698 7,118,544 1,452,115 1,236, , % 020 Tax and Revenue Anticipation Notes 2,650,118 3,431, , ,000 (61,238) (16.21%) Refunding Recovery Bonds 18,432,500 18,430,250 2,643,427 2,315, , % PROGRAM VI - TOTAL 101,297,116 99,201,604 49,321,092 50,860,712 (1,539,620) (3.12%) 15J Pension Obligation Bonds Debt Service 7,014,087 14,461,099 13,777,595 14,404,737 (627,143) (4.55%) 15Q Pension Obligation Bond Amortization 36,500,000 11,000, N/A 15W 1996 Recovery Certificates of Participation (A) 3, , ,830 2, , % 15Y Teeter Series A Debt Service Fund 149,260,265 27,500,000 3,201,021 22,353,978 (19,152,957) (598.34%) 172 OCDA Debt Service (Santa Ana Heights) 9,867,997 17,350,170 7,997,419 4,524,498 3,472, % 427 OCDA (NDAPP) - Debt Service 16,427,433 27,613,842 7,210,872 3,664,833 3,546, % 433 Golden Lantern Reassessment District 94-1 Debt Service , , , % 479 CFD 99-1 Series A of 1999 Ladera - Debt Service 1,380,240 1,526,283 1,517,418 1,400, , % 482 Special Mello-Roos Reserve 229,241 3,615,827 3,615, ,615, % 484 Rancho Santa Margarita CFD Debt Service 1,667,056 3,345,658 3,327,504 1,650,383 1,677, % 487 Ladera CFD Debt Service 4,062,547 10,413,318 10,382,478 4,134,066 6,248, % 488 Rancho Santa Margarita CFD 86-1 (Series 1988) - Debt Service 2,776,903 2,782,385 2,772,877 2,753,286 19, % 490 Dimensions/Serrano Creek CFD Debt Service 744, , , ,031 60, % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

9 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) 40 Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 492 Mission Viejo CFD 87-3 (A) - Debt Service 4,813,746 4,909,416 4,900,801 4,876,437 24, % 494 Aliso Viejo CFD Debt Service 16,427,944 17,022,809 14,442,230 14,609,547 (167,317) (1.16%) 496 Lomas Laguna CFD Debt Service 189, , , ,562 48, % 501 Rancho Santa Margarita CFD 87-5(A) - Debt Service 867, , , ,876 12, % 503 Portola Hills CFD 87-2(A) - Debt Service 2,255,922 2,286,319 2,276,791 2,256,973 19, % 505 Foothill Ranch CFD Debt Service 7,320,036 8,414,847 8,402,560 7,334,919 1,067, % 507 Irvine Coast Assessment District Debt Service 4,755,738 7,742,185 6,074,018 3,610,205 2,463, % 509 Rancho Santa Margarita CFD 87-5B - Debt Service 2,358,684 2,497,296 2,489,076 2,398,224 90, % 511 Baker Ranch CFD Debt Service 964,447 1,039,412 1,027, ,871 53, % 513 Coto de Caza CFD Debt Service 2,662,013 2,723,083 2,715,193 2,655,021 60, % 515 Santa Teresita CFD Debt Service 666, , , ,081 75, % 516 Assessment Dist 01-1 Ziani Project-Debt Service 489, , , ,907 61, % 517 Rancho Santa Margarita CFD 87-5C - Debt Service 1,367,096 1,511,040 1,502,789 1,357, , % 519 Los Alisos CFD Debt Service 1,781,330 1,843,744 1,834,808 1,800,398 34, % 521 Rancho Santa Margarita CFD 87-5D (A) - Debt Service 1,083,990 1,198,538 1,190,430 1,064, , % 523 Newport Coast AD 01-1 Group 2 Debt Service 816, , , ,574 64, % 525 Assessment District 01-1 Newport Coast IV - Debt Service 152,974 1,142, ,047 40, , % 52T Newport Coast AD 01-1 Conversion #1 DS 1,338,209 1,340, , ,216 88, % 530 CFD Ladera Debt Service 4,279,862 11,008,067 10,867,919 4,311,120 6,556, % 533 CFD 01-1 Ladera - Debt Service 1,879,282 2,049,908 2,041,410 1,905, , % 534 AD 01-1 Group 3 Debt Service 692,755 1,777, , , , % 547 CFD 00-1 (Series A of 2000) Ladera -Debt Service 1,749,633 1,922,255 1,913,471 1,769, , % 549 Rancho Santa Margarita CFD 87-5E (A of 1993) - Debt Service 1,045,379 1,178,419 1,170,153 1,025, , % 551 Assessment District 92-1 Newport Ridge - Debt Service 786, , , ,855 54, % 555 CFD Ladera Debt Service 3,372,967 8,965,402 8,925,907 3,427,152 5,498, % 599 O. C. Special Financing Authority Debt Service 67,530, N/A PROGRAM VI - TOTAL 361,583, ,868, ,953, ,741,382 17,211, % TOTAL PROGRAM VI 462,880, ,070, ,274, ,602,094 15,672, % PROGRAM VII - INSURANCE, RESERVES & MISC 004 Miscellaneous 11,207,579 10,428,683 74,830,276 1,193,010 73,637, % 039 IBM Maintenance 4,325,955 4,598,949 3,009,810 2,952,560 57, % 056 Employee Benefits 281,822 2,074,249 31,827,366 4,798,228 27,029, % PROGRAM VII - TOTAL 15,815,357 17,101, ,667,451 8,943, ,723, % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

10 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Budget Variance % Variance at Actual to Actual to FY Based on Budget Budget FY Current Modified Prior Year Actual as of as of Actual Budget Actuals as of Fav/(Unfav) Fav/(Unfav) 41 13A Litigation Reserve - Escrow Agent FTCI , , , % 145 Revenue Neutrality 1,041,681 10,354, ,887 15, , % 14C Class B-27 Registered Warrants 3 17,621 11, , % 14F Deferred Compensation Reimbursement (HR) 138, , ,140 85, , % 14X Tobacco Settlement 39, N/A 14Y Indemnification Reserve 1,341 88,584 58, , % 14Z Litigation Reserve 4,250 4,346,526 2,884,382 2,864 2,881, % 15S Designated Special Revenue 2,282,766 10,301,389 6,995, ,000 6,345, % 15X Teeter Obligation Proceeds 418, N/A 15Z Plan of Adjustment Available Cash 12,922,417 18,763,045 18,763,012 10,951,467 7,811, % 270 Compressed Natural Gas Enterprise Fund 0 150, ,501 (1,501) (100.00%) 289 Information Technology Internal Service Fund 51,060,400 49,707,708 47,307,733 38,109,166 9,198, % 290 Insured Health Plans ISF 111,637, ,104, ,031, ,245,295 (7,213,796) (6.22%) 291 Unemployment Insurance Internal Service Fund 3,279,415 7,076, ,498 1,715,617 (1,014,119) (144.56%) 292 Self-Insured PPO Health Plans ISF 55,425,469 94,846,727 62,031,688 42,956,856 19,074, % 293 Workers' Compensation Internal Service Fund 22,374,459 21,818,072 (76,127,739) (71,929,319) (4,198,420) (5.51%) 294 Property and Casualty Risk Internal Service Fund 19,620,360 34,642,591 (21,812,782) (4,410,034) (17,402,748) (79.78%) 295 Retiree Medical Internal Service Fund 15, N/A 296 OC Fleet Services 20,342,757 25,703,945 19,125,839 13,390,651 5,735, % 297 Reprographics Internal Service Fund 3,980,263 4,427,349 3,293,589 2,732, , % 298 Self-Insured Benefits Internal Service Fund 3,626,430 9,502,133 6,647,288 2,416,880 4,230, % 29Z Life Insurance Internal Service Fund 1,423,926 2,420,556 1,296, , , % PROGRAM VII - TOTAL 309,636, ,943, ,911, ,538,357 27,373, % TOTAL PROGRAM VII 325,452, ,045, ,579, ,482, ,097, % TOTAL 2,721,918,469 2,810,062,287 2,217,611,228 1,994,992, ,618, % TOTAL 1,716,186,904 3,033,556,385 1,837,368,311 1,135,978, ,389, % TOTAL ALL FUNDS 4,438,105,372 5,843,618,672 4,054,979,540 3,130,971, ,008, % Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

11 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) PROGRAM I - PUBLIC PROTECTION Variance Explanation ( +/- 10% and +/- $100,000 OR +/- $1,000,000) District Attorney 032 Emergency Management Division Favorable variance is attributable to the Office's implementation of several expense reduction programs including Office-wide furlough program, temp layoffs, layoffs, and pay reductions to address anticipated Prop 172 revenue shortfall. The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to vacancy savings and decreased Services and Supplies expenditures. The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to a one-time purchase totaling $544K that 047 Sheriff Court Operations occurred during 1st Quarter FY for portable radios and more Overtime and Extra Help was obligated in Court Services in FY Office of Independent Review Favorable variance is due to deferral of additional investigator contract in the current fiscal year. 055 Sheriff-Coroner Communications 057 Probation 058 Public Defender 060 Sheriff-Coroner 073 Alternate Defense 081 Trial Courts The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, primarily due to the decrease in overtime expenditures, elimination of CEO Data Center services for IT technical support and lease payments for the Eckhoff building expired in December Expenditures for current year continue to be consistent with budget expectations. The Department is closely controlling use of overtime, which is the chief contributor to YTD cost savings. Additionally, the Department is monitoring Office and Professional expenditures, pending further developments in revenue sources. Last, the Department reduced its ongoing salary expense by layoff and attrition of over 60 personnel in March. Favorable variance is due to salaries and benefits savings by not filling many vacant positions over an extended period. Also, increased spending in services and supplies (contract renewals) is anticipated in the fourth quarter. The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, primarily due to layoffs, cost savings measures that have been implemented to reduce Overtime and Services & Supplies costs and Homeland Security Grant expenditures delayed to FY Unfavorable variance is caused by full-year MOU encumbrance requirement by Auditor-Controller starting FY Total Currently Year Encumbrances plus Expenditures matches the budget amount. The projected FY expenditures may exceed the budget and encumbered amount, which is still less than FY actual. Favorable variance is caused by increase in FY budget for the Court Facilities CFP payments, which will catch-up in 4th Quarter. One time cost apply for court facilities maintenance and utilities will occur in 4th Quarter. 109 County Automated Fingerprint Identification The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to the inclusion of Fund Balance Available in the Budget that will be utilized in the future for new technology for the CAL-ID System. 118 Sheriff - Regional Narcotics Suppression Program The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to the acquisition of a new building in FY Motor Vehicle Theft Task Force Variance is due to timing of reimbursement requests from law enforcement agencies that participate in the Task Force. 12G Real Estate Prosecution Fund Newly established fund. Variance is due to allocation of funds to the District Attorney's Real Estate Fraud Unit to prosecute real estate fraud cases as determined by the Real Estate Fraud Prosecution Trust Fund committee. 12J DNA Identification Fund Allocation of Prop 69 funds and subsequent expenditures/transfers occurred in the 2nd Quarter in FY rather than the 3rd Quarter like FY Y Juvenile Justice Reform Expenditures are on target for FY Spending is at a slower rate than last FY by design. 132 Sheriff's Narcotics Program The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to the inclusion of Fund Balance Available in the Budget to be utilized in future years for costs to investigate and combat illegal drug use. 13B Traffic Violator The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to a higher FY year-end accrual/reversal and the inclusion of the FY Salaries and Employee Benefits adjustment in FY Also, the Expenditure Actual as of 3/31/10 is lower, due to the 2nd and 3rd Quarter claim for FY scheduled to post during the 4th Quarter. 13P State Criminal Alien Assistance Program (SCAAP) The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to Journal Vouchers no longer processed for Coroner and Facility Operations position reimbursement to Budget Control R Sheriff-Coroner Replacement & Maintenance The Expenditure Actual as of 3/31/10 is higher than the Budget as of 3/31/10 Based on Prior Year Actuals, due to expenditures for Mobile Data Computer (MDC) equipment replacement. 141 Sheriff's Substation Fee Program The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to project being deferred to future years. Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

12 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Variance Explanation ( +/- 10% and +/- $100,000 OR +/- $1,000,000) 143 Jail Commissary The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to the inclusion of Fund Balance Available in the Budget to be utilized in the future for the purchase of Commissary product and operational costs. 144 Inmate Welfare The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, due to the inclusion of Fund Balance Available in the Budget to be utilized in the future for inmate programs to reduce recidivism. 14D CAL-ID Operational Costs The Expenditure Actual as of 3/31/10 reflects Administrative Fees only, which is consistent with prior year obligations. The Budget as of 3/31/10 Based on Prior Year Actuals includes Fund Balance Available to be utilized in the future to support Fund 109 CAL-ID operational costs. 14E CAL-ID System Costs The Expenditure Actual as of 3/31/10 is lower than the Budget as of 3/31/10 Based on Prior Year Actuals, primarily due to deferral of equipment purchases and the inclusion of Fund Balance Available in the Budget to be utilized in the future to replace, expand or upgrade the CAL-ID System. 14Q Sheriff-Coroner Construction and Facility Development The Expenditure Actual as of 3/31/10 is higher than the Budget as of 3/31/10 Based on Prior Year Actuals, due to an Operating Transfers-Out to Budget Control 060 in the amount of $9M during the 1st Quarter to accommodate the cash flow shortfall within the County General Funds. 14R Ward Welfare Variance is due to one-time education infrastructure project completed in FY Expenditures are on target for FY U Court Facilities Favorable variance is due to under spending of unplanned expenditures, which will be carried over to FY PROGRAM II - COMMUNITY SERVICES Public Administrator/Public Guardian 042 Health Care Agency 063 Social Services Agency 066 Aid to Families with Dependent Children - Foster Care Variance is primarily due to Salaries & Employee Benefits savings from: the layoff of four (4) positions; deletion of six (6) vacant positions; defunding of one (1) vacant position and lower retiree leave payouts than in the prior year. Also contributing to the favorable variance are: elimination of cost apply charges to SSA and to County Counsel; and cost saving measures related to services and supplies. This variance is primarily due to delayed start-up of new, funded human services contracts, changes in encumbrance processes throughout the fiscal year, savings in health insurance costs, and Agency cost containment measures. SSA's current vacancy rate is higher than the vacancy rate in the prior year causing expenditures to be lower. In addition, due to cost containment measures, SSA's expenditure rate is slower than last year. Family Self-Sufficiency Child Care expenses are lower than last year due to the implementation of a temporary waiver program. Due to the implementation of CAPS+ and new encumbrance policies, current year encumbrances are higher than during the same period in the prior year. 102 Santa Ana Regional Centre Lease Conveyance 106 County Tidelands - Newport Bay 117 O.C. Housing Authority - Operating Reserves 119 OC Public Libraries - Capital 123 Dispute Resolution Program 12S SSA Donations & Fees 12W Wraparound Program Fund 102 is a reserve fund which will be used to offset the negative cash flow at the end of the Santa Ana Regional Center lease term. The revenue earned cannot be recorded in a reserve balance sheet account until after it is actually received (this is handled during the following budget cycle). Appropriations are established based on revenue and fund balance available levels in order to balance the fund; actual expenditures are based on the fund's operating costs. Fund 106 is spending less on capital project in compared to CEO's projected expenditure amount is high because it includes the one-time award of the $3.2 million Newport Dunes Dredging capital project in Fund 106's encumbrances for will increase markedly in the next month or so since the Board recently approved $1.8 million to construct the Newport Harbor Seawall Replacement project. There were more contract expenditures and qualifying affordable housing project expenditures in the previous fiscal year than in the current fiscal year. The favorable variance is primarily due to delays in the Laguna Niguel Library expansion project resulting from re-design requirements requested by the City of Laguna Niguel. Also contributing to the variance are delays with the Los Alamitos, Westminster and Aliso Viejo HVAC/Air Handler projects as well as delays caused by staging the various Americans with Disabilities Act projects including Irvine University Park and Westminster library branches to maximize library services provided for patrons. Actual Services and Supplies are lower than budgeted due to less expenditures in the current fiscal year than previously anticipated during the FY budget preparation. The majority of transfers out to Budget Control 063 for contracts expenditures will not take place until the 4th quarter of the current year, as the SSA trust fund is the payer of last resort for most contracts. Transfers out related to the Orangewood Children's Home/Child Abuse Services Team remodel have also not yet been recorded. Reduced spending in Wraparound direct services and delayed invoicing in Budget Control 063 contracts has resulted in lower operating transfers out to Budget Controls 063 and 066. In addition, the unallocated appropriations budgeted in Object 1900 will not be spent. This amount is used to balance the fund. Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

13 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) Medi-Cal Admin. Activities/Targeted Case Mgmt. 13N 13T 13U 13Y Orange County Tobacco Settlement HCA Purpose Restricted Revenues HCA Interest Bearing Purpose Restricted Revenue Mental Health Services Act 146 Workforce Investment Act Variance Explanation ( +/- 10% and +/- $100,000 OR +/- $1,000,000) This variance is due to the timing of Medi-Cal Administrative Activities and Targeted Case Management revenues paid by the State, and of payments made for these services, which varies from year to year. Funds are paid to community based organizations as soon they are available and expenditure criteria have been met. In the current fiscal year, claims have been processed for 4 months as of March 31, 2010 compared to 5 months of claims processed in the prior year as of March 31, Claims are processed to the extent that cash is available in the fund. Funds are drawn down to offset general fund expenditures as eligible expenditures are identified. The drawdown of eligible expenditures for July through December 2009 is less than for the same time period in the prior fiscal year due to lower claims submitted in the current fiscal year. This variance is caused by applying the prior year percentage to the total appropriations budget in the current year. The current year appropriations are much greater than the expenditures recorded in the prior fiscal year due to the inclusion in the current year of a one-time budgeted drawdown of Managed Care reserves. Mental Health Services Act funds are drawn down monthly throughout the fiscal year to offset general fund expenditures as eligible expenditures are identified. The variance is caused by a change in accounting policy that requires budgeting of current year funding in Object 5000 rather than as an increase to reserves. Contract and services and supplies are spent at a slower rate than budgeted. Expenditures should catch up to budgeted levels by the end of the fiscal year. 14T Facilities Development and Maintenance As the Tustin Family Campus construction closes out this fiscal year, expenditures will be less than last year when progress payments were being made. 15A OCDA Santa Ana Heights 1993 Bond Issue $6.2 million was expended for the Utility Underground Project in this fiscal year. 15B CEO Single Family Housing Variance due to rollover of fund balance from previous fiscal year. 15E OCDA/S.A. Heights 1993 Low & Mod Income Housing OC Community Services budgets as if all projected multi-year housing projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. 15G OC Housing OC Community Services budgets as if all State and Federal revenues will be expended during the fiscal year. However, most affordable housing projects and certain Community Development Block Grant (CDBG) projects are multi-year and will not be completed during the fiscal year. Therefore, there will be relatively minimal revenues and at the same time, no corresponding expenditures will be completed until the project is completed. 15U Strategic Priority Affordable Housing So far in this fiscal year, there have been no qualifying S&S expenditures than in contrast to the previous fiscal year. 171 OCDA Low & Moderate Income Housing (SA Heights) OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. 173 OCDA Santa Ana Heights - Surplus OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. 405 OC Parks CSA26 Fund 405's actual expenditures have come in $20.9 million under CEO's projection primarily because CEO's projection is based on prior years costs that include the one-time operating transfer out expenditure of $16 million to Fund 406, that occurred around this time in FY OC Parks Capital Fund 406's actual expenditures have come in $7.3 million under CEO's projection primarily because CEO's projection is based on prior years costs that included two substantial one- time project payments made in 08-09, including the contribution of $2.4 million to City of Orange for the Santiago Creek Bike Trail and $5.0 million paid to the general fund for the purchase of the Records Center. Fund 406 is projected to spend less on capital projects by end of 09-10, compared to 08-09, because staff are currently devoting substantial time to the initial design and preparation phases required to complete capital projects and have devoted substantial time for project management training. 411 OCDA (NDAPP) Projects, 1992 Issue A OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. 412 OCDA (NDAPP) Low/Moderate Housing 1992 Issue A OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. 413 OCDA (NDAPP) Projects, 1992 Issue B OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary

14 Total County Expenditures/Encumbrances by Fund/Budget Control (Excluding Reserves) 414 OCDA (NDAPP), 1992 Issue B, Low/Moderate Housing 425 OCDA Neighborhood Preserv. & Dev. - Construction 428 OCDA (NDAPP) - Surplus 459 North Tustin Landscape & Lighting Assessment District 590 In-Home Supportive Services Public Authority Variance Explanation ( +/- 10% and +/- $100,000 OR +/- $1,000,000) OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. OC Community Services budgets as if all projects will be completed within the fiscal year. The number of projects completed vary year to year. Since most projects are usually not completed within one fiscal year, and will not be expected to be completed for another few years, there will continue to be large variances each year between budgeted to actual amounts. Fund 459's expenditures this time last year were higher than current fiscal year expenses because of the Tustin Branch Trail Improvement capital project, which was awarded last year. Fund 459 is completing less capital projects in compared to prior year. Expenditures are occurring at a slower rate due to salary and employee benefits related to vacancies and overall expenditure decreases due to State allocation reductions. PROGRAM III - INFRASTRUCTURE & ENVIRONMENTAL RESOURCES OC Watersheds Favorable variance is primarily due to the delay of capital projects and projects involving contributions to others. 040 Utilities Variance is due to the Cogeneration project start-up costs encumbered/paid in the first quarter of FY which were deferred from FY These include $780K for Natural Gas and $900K for the Turbine maintenance contract. A 3rd QBAR submitted to CEO in March to increase Cost Apply for the Cogeneration Testing and Start-up costs reimbursed by Budget Control 036 Capital Project budget. 080 OC Public Works Favorable variance is primarily due to cost saving measures which began in September 2008 and have continued through the third quarter of this year. 108 OC Dana Point Harbor Favorable expenditure variance is due to one-time capital expenditures in FY 08/09, lower services & supplies cost associated with the schedule modifications to the Revitalization Project and budgeted appropriation for the provision of reserve change which will not be expended. 113 Building and Safety Favorable variance is due to Building and Safety implementing cost reduction strategies in response to the downturn in the building permit applications and reduced revenue. 115 OC Road Services and Supplies (Professional Services) costs are low and some budgeted projects will not be awarded due to unforeseen delays. Also no major equipment purchase has been initiated through 3rd quarter. 128 Survey Monument Preservation Favorable variance due to job corrections that were charged to this Fund in prior year. 12K Dana Point Marina DBW Emergency Repair Fund The amount is unallocated expenditures as required by Department of Boating and Waterway Loan Agreement for unanticipated repairs. No such expenditures are anticipated in FY 09/ District Community Priorities and Projects Expenditures are dependent upon allocations approved by the Board and the timing of claims submitted by the entities money is allocated to. A comparison of prior year expenditures is not applicable for this fund as expenditures are one-time and not ongoing in nature. 140 Air Quality Improvement Expenses increased due to the Ride Share Program billing for FY08-09 and FY09-10 ride share costs for a total of $50,000. FY09-10 Budget is also higher by $128,106 than FY Foothill Circulation Phasing Plan Delay in awarding the Alton Parkway Project has kept activity in the fund low and therefore, the expenses are low. 15T El Toro Improvement Fund Unfavorable variance is caused by planned reimbursement of eligible costs for El Toro Improvement program. 275 OCWR Environmental Reserve The favorable expenditure variance is due to a transfer out in FY 08/09 for an environmental liability settlement. 277 OCWR Rate Stabilization Fund The favorable expenditure variance is due to the requirement to submit a balanced budget. The YTD actuals as of are investment administrative fees. Other than the posting of this expense, Fund 277 does not realize activity until just prior to the close of the fiscal year. 279 OCWR Landfill Post Closure Maintenance The unfavorable expenditure variance is due to the FY 09/10 loan to the General Fund, as well as the required Post-Closure Cost Liability decreasing in FY 08/09 for the Frank R. Bowerman Landfill revised expansion plan. 280 Airport - Operating Enterprise Favorable variance is the result of the timing of expenses for Insurance and billings from O.C. Sheriff Department for Airport Security. Variance is also due to operating transfers that are budgeted and used as needed. 281 John Wayne Airport Construction Favorable variance is attributable to project bids that were substantially less than anticipated. 283 John Wayne Airport Debt Service Favorable variance is attributable to budgeted operating transfers out to Fund 281 that were not used and the reclassification of bond principal reduction from expense to a balance sheet account at fiscal year end. Source: F-GA-06M01 Expense Budget to Actual and F-GA-06M51 Expense Budget to Actual Summary