(July 1, 2017 June 30, 2018)

Transcription

1 (July 1, 2017 June 30, 2018)

2 1995 Market Street Riverside, California OFFICERS RESPONSIBLE FOR BUDGET REPORT Jason E. Uhley - General Manager-Chief Engineer Robert J. Cullen - Assistant Chief Engineer Jeanine J. Rey Finance Director

3 RIVERSIDE COUNTY FLOOD CONTROL AND WATER CONSERVATION DISTRICT ANNUAL BUDGET (INFORMATIONAL) FISCAL YEAR TABLE OF CONTENTS MESSAGE FROM THE GENERAL MANAGER-CHIEF ENGINEER Where We Have Been & Where We Are Headed SUMMARY I Introduction 1 Executive Summary 3 Budget Highlights 4 Fund Summary 8 District Overview 10 District Organizational Chart 11 District Zone Boundary Map 12 SUMMARY SCHEDULES II Summary of Additional Financing Sources - (Schedule 4) 13 Analysis of Financing Sources by Source and Fund - (Schedule 5) 14 Summary of Operating Budgets - (Schedule 13) 18 Analysis of Fund Balance Unassigned/Committed - (Schedule 14) 19 Analysis of Retained Earnings - (Schedule 14A) 20 Detail of Provision for Reserves - (Schedule 15) 21 Summary of Authorized Positions - (Schedule 20) 22 Request for Fixed Assets - (Schedule 21C) 24 Request for Vehicles - (Schedule 23) 26 District Budget Summary - (Schedule S-1) 27 Gann Appropriation Limit - (Schedule S-2) 28 Travel and Training - (Schedule S-3) 29 -i-

4 RIVERSIDE COUNTY FLOOD CONTROL AND WATER CONSERVATION DISTRICT ANNUAL BUDGET (INFORMATIONAL) FISCAL YEAR TABLE OF CONTENTS FUND BUDGETS III GOVERNMENTAL FUNDS GENERAL FUNDS Special Accounting Administration SPECIAL REVENUE FUNDS Zone 1 Const / Maint / Misc Zone 2 Const / Maint / Misc Zone 3 Const / Maint / Misc Zone 4 Const / Maint / Misc Zone 5 Const / Maint / Misc Zone 6 Const / Maint / Misc Zone 7 Const / Maint / Misc NPDES Whitewater Assessment NPDES Santa Ana Assessment NPDES Santa Margarita Assessment CAPITAL PROJECT FUND Flood Control Capital Project Fund DEBT SERVICE FUND Zone 4 Debt Service PROPRIETARY FUNDS ENTERPRISE FUNDS Photogrammetry Operations Subdivision Operations Encroachment Permits INTERNAL SERVICE FUNDS Hydrology Services Garage/Fleet Operations Project/Maintenance Operations Mapping Services Data Processing ii-

5 MESSAGE FROM THE GENERAL MANAGER CHIEF ENGINEER

6 It s in the Accomplishments A Message from Jason E. Uhley General Manager Chief Engineer The Fiscal Year has been another great year for the District. A few highlights: Eagle Canyon Dam in Cathedral City was named Outstanding Flood Control Project for the entire State of California by the American Society of Civil Engineers (ASCE). It is now competing for national recognition. The District finished the $67 million Romoland Line A and Homeland Line 1 project, which included $20 million in in-kind contributions from local landowners and developers. This project removes over 3 square miles of land from historic flood hazard resulting in the protection of Heritage High School, local roads and residents. The project will also facilitate the future economic development of the region bringing homes and jobs to these communities. The District sponsored a $1 million grant to San Gorgonio Pass water agencies to facilitate needed updates to local groundwater management models, water reliability studies and reclaimed water feasibility studies and to support the formation of an Integrated Regional Water Management Plan that will qualify the region to compete for additional state grant funds. The District, working with Congressman Ken Calvert and the local congressional delegation, was able to secure $2.4 million in federal funding to ensure completion of the $18 million Murrieta Creek Phase IIa project. This project will improve flood protection for Old Town Temecula and reduce the likelihood of a repeat of the catastrophic 1993 floods that resulted in over $22 million in damages to the Old Town Temecula community. The project also incorporates extensions of existing trails for residents and new habitat conservation corridors for the environment. We continue to work with Congressman Calvert and the local congressional delegation to obtain the remaining $100 million in funds necessary to complete this critical flood protection, environmental restoration and recreation project for the communities of Murrieta and Temecula. The District advertised the $17 million Heacock Channel project. This project is a partnership between the District, City of Moreno Valley, March Joint Powers Authority and March Air Reserve Base. When complete, the project will protect over 300 homes and federal facilities from flooding and thereby assist redevelopment efforts for the east end of the Base.

7 The District partnership with the City of Corona to facilitate the extension of Foothill Parkway was completed this year. The 2-mile road extension included modifications to the Mabey Canyon Dam embankment to accommodate the road and over 1,000 feet of new storm drain. The District continues to partner with the County Transportation Department and local cities to facilitate the completion of smaller drainage projects that fix historic flood hazards in local communities such as Lake Elsinore, Good Hope, Mead Valley, Norco, Corona, Eastvale and Moreno Valley. These smaller projects focus on local flood safety issues that impact roads, business and homes. These projects and awards speak to the quality and capabilities of our staff and the support our Board provides to us. As I noted last year though, to remain successful, we need to be regularly assessing the needs of our communities and adapting to them. To that end, the District management team engaged in a series of strategic planning sessions to evaluate our strengths, weaknesses, opportunities and threats and to develop goals necessary to enhance our service to our communities. The outcome included development of three focus areas that we are now refining into actionable goals with staff: Ensuring that the District provides best in class customer service service that not only ensures that our District s mission is met efficiently and effectively, but that also looks for opportunities to help residents, businesses and our sister agencies find a way forward when their goals may preliminarily conflict with the District s mission. In other words, proactively help our customers find solutions that can meet both our needs. Maximizing the return on taxpayer investments in stormwater management The District s mission is, in part, to protect public health and safety by effectively managing stormwater for our communities. However, that is not an end unto itself. The District also needs to ensure that its plans and projects are compatible with, and support, broader goals for safe, livable and sustainable communities. The District needs to actively look for opportunities to partner with other local agencies to integrate parks, trails, water conservation, water quality and other compatible uses into our projects to help maximize the value of and return on taxpayer investments. Developing Staff In 2016, approximately half of the District s managers and supervisors were retirement age. Although the District has a deep well of talented and capable staff, the District needs to enhance succession planning and staff development activities to ensure continuity of service through the coming wave of retirements. The District management team also updated the District s mission statement to better reflect the integrated and collaborative approach to our mission laid out above, and developed vision and

8 values statements to lay the foundation for future staff development and to reinforce and promote a culture of excellence. Mission We responsibly manage stormwater in service of safe, sustainable and livable communities. Vision To be a leader in the field of stormwater management, achieve extraordinary results for our customers, be the home of high-quality teams and returned value to our community. Values Integrity Speak honestly and follow through. We make commitments responsibly and honor them. We will be fair and consistent in our actions. Transparency Our actions will be visible and understandable. We will share ideas and information freely and promote a culture of openness and transparency in all our work. We will facilitate access to information and actively engage the community, partner agencies and stakeholders in our decisions and initiatives. Trust We count on each other and others can count on us. Our community trusts us to deliver results with their tax dollar. We are committed to a workplace where honest communication fosters collaboration, competency and character. By creating trust, delegation and shared responsibility follow; this is critical to delivering results and ensuring staff development. Accountability We are responsible for results. We set goals, measure how we re doing and seek feedback. We continuously use that data to inform decision making, recognize successes and learn from mistakes. Focusing on results promotes initiative, individual responsibility and team effectiveness. Teamwork Shared purpose, shared values, shared achievement. Collaboration between staff, community stakeholders and partner agencies leads to better results. Effective teamwork builds on and reinforces the shared values of integrity, trust, transparency and accountability. We value an atmosphere of honest communication, respect, support and encouragement. Excellence We deliver outstanding results and exceed expectations. We are dedicated to providing high quality, appropriate, professional and timely service. We provide proactive and innovative solutions, to go beyond and ask, "What more can we do?" We support continuous learning and embrace change as it will enable us to quickly and effectively adapt to community needs and expectations.

9 In closing, I am very proud of the District s accomplishments. I also recognize that, in today s environment, organizations must regularly assess and adapt to the changing needs of their communities to remain effective. I believe that the ongoing strategic planning exercises will position the District to continue to provide best in class service to our communities for the next several years. We look forward to demonstrating that service to you.

10 SUMMARY

11 INTRODUCTION The County of Riverside, Board of Supervisors serves ex-officio as the governing Board for the Riverside County Flood Control and Water Conservation District. As a component unit of the County whose financial affairs are under the Board s supervision, the District's adopted budget is incorporated into the budget adopted by the Board of Supervisors for the County of Riverside and, in a separate meeting, is legally adopted by the Board on behalf of the District. The District s legally adopted budget bridges the gap between the information available in the County's legally adopted budget and the more detailed information sought by the public, the cities and the District's Zone Commissioners. The District is divided into seven geographically defined Zones and its jurisdiction extends generally over the western half of Riverside County through the city of Palm Springs. The District realizes tax revenue from the Cities within its boundaries as well as from the unincorporated areas, and constructs, owns and operates flood control facilities within those cities. The revenue generated from each Zone must be spent for projects either located within or for the benefit of that Zone. Each Zone has three Commissioners appointed by the Board. The Zone Commissioners hold annual budget hearings within their respective zones where any person may make requests for new or ongoing projects to be included in the District's budget. This broad public involvement in the District's annual budget process creates a demand for more budget detail than is available in the County's budget, especially pertaining to the individual flood control and drainage projects proposed for construction in each Zone. The public's knowledge of District activities comes primarily from activities they see in their own neighborhoods, namely construction and maintenance of projects in the field. The budget for these activities is detailed in the District's seven Zone budgets. Revenue to support the District's various activities in the Zones (construction, maintenance, operations and administration) is realized primarily from ad valorem taxes. The estimated property tax revenue by Zone for FY is shown on the following graph: PROPERTY TAX REVENUE BY ZONE FY Amount $18,000,000 $15,000,000 $12,000,000 $9,000,000 $6,000,000 $3,000,000 $0 $16,879,435 $16,477,923 $9,850,969 $5,203,598 $5,199,371 $3,579,846 $2,584,994 Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7

12 Revenue for construction activities is supplemented by revenue from Area Drainage Plan (development impact) fees, contributions from other governmental entities, developer contributions and occasionally through financing districts. The District actively seeks and encourages project partnering to maximize financial resources for capital infrastructure projects. The demand for infrastructure generally outpaces available financial resources leaving many unmet needs. The District must consider public safety above all else, but also strive to develop the most economical project possible consistent with this obligation. The Fund Balance usually makes up the difference if projected revenue does not cover projected appropriations, illustrated by the graph below, showing total projected revenue and appropriations by Zone for FY : 50,000,000 ZONE REVENUE AND APPROPRIATION BUDGETS FY ,000,000 Amount 30,000,000 20,000,000 10,000, Revenue 10,282,052 18,361,178 2,799,119 18,405,391 3,702,945 5,359,715 5,615,024 Appropriation 12,837,427 33,817,443 5,020,487 45,750,070 9,889,645 8,707,316 7,708,605 The District has earned a reputation as a highly responsible and respected technical organization and constantly strives to improve efficiency in storm water management through: Expansion of the District's strong technological base Development of strong community and interagency relationships Implementation of economical and environmentally sensitive projects Optimization of District financial resources through project partnering Scheduling projections for construction projects is difficult because factors outside the District's control can significantly influence the timing of a particular project. Environmental and regulatory permitting issues, for example, often cause unforeseen delays. The District attempts to include the environmental and regulatory communities early in the planning and design process to avoid the time loss and expense of a major redesign. The District also contracts with private sector firms for design services, as required, to minimize peaks and valleys in the flow of projects to the construction phase. Timely project development is further facilitated by the District's five-year Capital Improvement Plan (CIP), which provides a long-range plan for funding of designated flood control and drainage infrastructure projects along with water quality and conservation projects. The CIP details revenues and expenditures anticipated for each project for the five-year period, FY through FY , and are included herein for each Zone. The capital infrastructure projects listed in the Design and Construction budget, plus selected projects in the Operations and Maintenance budget for FY , comprise the first year of the CIP. At the close of FY , the total book value of the District's flood control and drainage infrastructure, including land, facilities, and the Riverside headquarters complex was $966.3 million, an increase of $45.8 million over the prior year. 2

13 EXECUTIVE SUMMARY Zone Fund Budgets Total estimated revenue for the seven Zones is $64.5 million for FY , a decrease of $8.9 million, or 12%, from FY The revenue decrease for FY is due primarily to the decrease in external project contribution towards design and construction projects. The Zone budgets for FY propose appropriations totaling $123.7 million, a decrease of $25.2 million, or 16.9%, from the prior year budget. This represents 79.4% of the District's total appropriations of $155.8 million. The $123.7 million in Zone appropriations will provide for all District activities in the Zones and includes funds for fifty-five (55) capital infrastructure projects, seven (7) water conservation projects and ten (10) uncategorized/other contributions projects. The seven Zone funds are all projected to have positive balances remaining at the end of the FY budget year. These restricted fund balances are set aside for long-range projects identified for consideration in the last four years (FY through FY ) of the District's Five-Year CIP. Non-Zone Fund Budgets Non-Zone fund revenues are estimated to be $26.8 million for FY , an increase of $.1 million, or.005%, from FY Non-Zone fund appropriations are proposed to be $32.0 million for FY This represents an increase of $.5 million, or 1.6%, from the prior year budget. The increase in appropriations is primarily due to the increase in cost for the services, provided RCIT to the District Internal Service Fund, construction in the Capital Project Fund, and plan check services in the Subdivision Operation Fund. Budget Summary The budget presented herein includes twenty-two (22) separate funds that detail the range of activities and projects the District proposes to undertake in FY The District estimates total revenue of $91.4 million for FY , a decrease of $8.7 million from FY Total appropriations are estimated to be $155.8 million, a decrease of $24.7 million from FY The Annual Budget presented herein provides a framework for the District to pursue its mission to responsibly manage stormwater in service of safe, sustainable and livable communities and its vision to be a leader in the field of stormwater management, achieve extraordinary results for our customers, be the home of high-quality teams and returned value to our community through FY

14 FY2017/18 BUDGET HIGHLIGHTS Tax Revenue The District's principal source of general-purpose revenue is ad valorem property taxes. The Tax Revenue Graph shows the revenue history from this source for the past four (4) fiscal years and the revenue estimated for FY The estimated property tax revenue for FY is $63.9 million, an increase of $3.6 million from the District s FY legally adopted budget. The County Assessor is projecting an approximate 5.0 percent increase in tax revenue on the County assessment roll for FY The District is taking a more conservative approach and is estimating an increase of 4.0 percent in tax revenues for FY based on the County Assessor projections and on actual tax revenue receipted over the last three years. PROPERTY TAX REVENUE HISTORY Amount $65,000,000 $60,000,000 $55,000,000 $50,000,000 $50,317,894 $54,794,581 $59,305,595 $61,794,004 $63,919,357 $45,000,000 $40,000, Actual Actual Actual Projected Budget Fiscal Year History Revenue Budget The District's total revenue budget for FY is estimated to be $91.4 million, a decrease of $8.7 million from the prior year budget. The revenue in the General funds is projected to increase by $.2 million. The Special Revenue funds revenue is projected to decrease by $8.8 million due to less external contributions towards design and construction projects. Projected revenue allocations to the Capital Project fund for capital improvements is increasing by $300,000 in FY to accommodate additional expected cost, the District plans include the architect for Bldg. and Maintenance Office, Reconfigure Office Space, continue with the Solar Conversion and Roof Resurface previously budgeted and not yet completed. Fee revenue for the Enterprise funds is projected to decrease $.1 million as a result of the District adjusting its fee rates in response to its efforts to achieve rate stabilization. The revenue for the Internal Service funds is projected to decrease by $332,000 due to a decrease in Garage/Fleet Operations Revenue from Equipment. The total revenue budget for FY is shown on the Revenue Budget by Fund Type Table and Graph with prior year values provided for comparison. 4

15 REVENUE BUDGET BY FUND TYPE FY FY ADOPTED ADOPTED PERCENT FUND BUDGET BUDGET CHANGE GOVERNMENTAL FUNDS: General $6,516,011 $6,731, % Special Revenue 79,403,134 70,605, % Capital Project 950,300 1,250, % Debt Service 2,856,200 2,847, % Total Governmental Funds $89,725,645 $81,435, % PROPRIETARY FUNDS: Enterprise $2,342,554 $2,235, % Internal Service 8,024,235 7,692, % Total Proprietary Funds $10,366,789 $9,928, % Total All Funds $100,092,434 $91,363, % Special Revenue, 77.28% Capital Project, 1.37% General, 7.37% Internal Service, 8.42% Enterprise, 2.45% Debt Service, 3.12% Appropriation Budget The District's appropriation budget for all funds totals $155.8 million for FY , a decrease of $24.7 million from the District s FY adopted budget. The Zone funds as a group have appropriations of $123.7 million for FY , or 79.4% of the District's total appropriations. This represents a net decrease of $25.2 million from the prior year s budgeted appropriations primarily due to the near completion of a $25 million project in Zone 4. 6

16 Appropriations are projected to decrease by $.4 million in the General funds. The Capital Project fund appropriation is proposed to increase by $300,000 due to increased Building Upgrade plans. The newly established Debt Service Fund requires $2.8 million in payments for Zone 4 promissory note. Enterprise fund appropriations are expected to increase by $341,000 based on increased service requests in the Photogrammetry fund and plan check services in the Subdivision Operations fund. Appropriations for the Internal Service funds are proposed to increase by $304,000 due to increased cost in RCIT services provided to the District in the Data Processing fund. The appropriation budget for FY is shown on the Appropriation Budget by Fund Type Table and Graph with the adopted prior year values provided for comparison. APPROPRIATION BUDGET BY FUND TYPE FY FY ADOPTED ADOPTED PERCENT FUND BUDGET BUDGET CHANGE GOVERNMENTAL FUNDS: General $7,241,302 $6,886, % Special Revenue 154,929, ,668, % Capital Project 950,000 1,250, % Debt Service 2,855,500 2,847, % Total Governmental Funds $165,976,403 $140,652, % PROPRIETARY FUNDS: Enterprise $2,359,384 $2,700, % Internal Service $12,099,117 $12,403, % Total Proprietary Funds $14,458,501 $15,103, % Total All Funds $180,434,904 $155,756, % Special Revenue 83.25% General 4.42% Internal Service 7.96% Debt Service 1.83% Enterprise 1.73% Capital Project 0.8% 7

17 FUND SUMMARY The following paragraphs summarize the five different fund groups or types budgeted by the District with commentary on major changes for FY from the prior year budget. Detailed descriptions and budgets for each fund are provided in the Fund Budgets' section of this report. GOVERNMENTAL FUNDS: General Funds The District has two General funds: an Administration fund which serves as the District's "General fund" and a Special Accounting fund which is primarily for recovering costs associated with inspection of developer constructed facilities to be accepted into the District's maintained system. All District salaries and benefits are budgeted in, and paid by, the Administration fund. The Administration fund is reimbursed by the other funds for these costs. The Administration fund also incurs the costs of operation and maintenance of the District's headquarters complex, the costs of the accounting, purchasing and secretarial functions, and most of the costs of the management staff. The revenue from taxes available to the Administration Fund is insufficient to meet the costs of its operation; therefore, the other funds reimburse the Administration Fund for the services they receive to make up the shortfall. Special Revenue Funds The District has ten Special Revenue funds. Seven of these funds service the District's seven tax Zones and provide funds for the maintenance, design and construction programs, as well as a number of miscellaneous and administrative activities. The other three funds service the National Pollutant Discharge Elimination System (NPDES) permit program, a federally mandated water quality program. Capital Project Fund The District has one Capital Project fund to support capital improvements to District facilities. Capital improvements to the District's headquarters in Riverside in the FY budget includes funding to conduct a solar conversion design consultant and installation, to resurface roofs, reconfigure office space for additional cubicle space, and for the design a new maintenance building and structure for additional storage space. Funds are allocated from the seven Zone funds to the Capital Projects fund to offset the costs. Debt Service Fund The District currently has one debt service fund. The Zone 4 Debt Service fund services debt incurred by the Zone for the promissory note issued in June 2015 for the Romoland MDP, Line A project and receives its revenue from the Zone. All outstanding Zone 4 debt is scheduled to be retired in FY Revenue and appropriations for the Debt Service fund will both increase or decrease annually by the amount of the debt service payment. 8

18 PROPRIETARY FUNDS: Enterprise Funds The District has three Enterprise Funds. They are Photogrammetry Operations, Subdivision Operations and Encroachment Permits. Revenue and appropriation estimates are very difficult to precisely make for the Subdivision and Encroachment Permit funds because they are directly related to the level of private development activity occurring during any given period. Accordingly, these funds require frequent monitoring, and mid-year adjustments are often required. Internal Service Funds The District has five Internal Service Funds. These funds are Hydrology Services, Garage/Fleet Operations, Project Maintenance Operations, Mapping Services and Data Processing. As a group, revenue is estimated to decrease and appropriations are expected to increase by 4.1% and 2.5% respectively over the prior year. Conclusion The District s proposed budget projects total revenues of $91.4 million and total appropriations of $155.8 million for FY The District will begin FY with an estimated total in fund balance and retained earnings of $231.5 million. The starting balances in all funds are adequate to offset the gap between revenue and appropriations expected in certain funds. 9

19 DISTRICT OVERVIEW MISSION STATEMENT The mission of the Riverside County Flood Control and Water Conservation District is to protect people, property and watersheds from damage or destruction from flood and stormwaters and to conserve, reclaim and save such waters for beneficial use. GENERAL Established... July 7, 1945 Form of Government... Special District of the State of California The five member Riverside County Board of Supervisors, ex-officio, serve as the District's governing Board The District is divided into seven geographic Zones, numbered One through Seven. Property taxes and other revenue generated from each Zone must be spent for projects within or proportionally beneficial to that Zone. Each Zone has three Commissioners appointed by the Board. The Commissioners hold annual Budget Hearings in their respective Zones, open to the public, to hear requests for new and pending projects. Staff then develops a draft budget that is reviewed at a Public Budget Workshop by the Commissioners who then recommend a Proposed Zone Budget to the Board. COST RANGE OF DISTRICT PROJECTS Low...$10,761 High...$18,721,998 BOND RATING Moody's... A3 Standard & Poor's... A+ MAJOR DISTRICT PROGRAMS Master Drainage Plan development Flood control facility design and construction Operation and maintenance of facilities Hydrologic monitoring and record keeping Flood emergency patrol and response Aerial topographic mapping and sales National Pollutant Discharge Elimination System (NPDES) program Geographic Information System (GIS) Land development review/plan check Floodplain management services Environmental review Water conservation SERVICE STATISTICS Open Channels miles Storm Drains miles River Levees miles Dams, Debris Dams and Detention Basins Staff employees (60 Engineers 63% registered) VALUE OF INFRASTRUCTURE Book Value $966.3 million (Includes land, facilities and Riverside headquarters complex) DEMOGRAPHICS Land Area... 2,676 square miles Population... approximately 2.02 million Annual Budget... $155.8 million 10

20 RIVERSIDE COUNTY FLOOD CONTROL & WATER CONSERVATION DISTRICT Board of Supervisors 1. Kevin Jeffries 2. John Tavaglione 3. Chuck Washington 4. Manuel Perez 5. Marion Ashley GENERAL MANAGER CHIEF ENGINEER Jason E. Uhley ZONE COMMISSIONERS Seven Zones Three Commissioners for each Zone EXECUTIVE ASSISTANT Beth DeHayes ASSISTANT CHIEF ENGINEER Robert J. Cullen SECRETARY Vacant DESIGN AND CONSTRUCTION Claudio Padres FINANCE Jeanine Rey INFORMATION TECHNOLOGY Letty Villela OPERATIONS AND MAINTENANCE Henry Olivo PLANNING Mark Wills REGULATORY Mekbib Degaga SURVEYING AND MAPPING Jim McNeill WATERSHED PROTECTION Stuart McKibbin DESIGN 1 Simon Tse DESIGN 2 Helio Takano ASST. FINANCE APPLICATIONS OPERATIONS DEVELOPMENT ENVIRONMENTAL SURVEY DIRECTOR DEVELOPMENT ENGINEERING REVIEW & PLAN CHECK SERVICES - I Joshua Tremba Regina Neal John Carrillo Kamyar Ghods Deborah de Chambeau Randy Sheppeard RIGHT OF WAY ACCTS. PAYABLE DATABASE MAINTENANCE SPECIAL PROJECTS ENVIRONMENTAL ENGINEERING /RECEIVABLE ADMINISTRATION Vacant Alberto Martinez SERVICES - II Steven Lewis Vacant Christy Yu Joan Valle PROJECT PLANNING RIGHT OF WAY CONTRACT ACCOUNTING/ GEOGRAPHICAL Mike Wong FLOODPLAIN ACQUISITION ADMINISTRATION HR/PAY/SYS/RPT INFORMATION MANAGEMENT Ruben Duran David Garcia Darrylenn Prudholme- SERVICES ADMINISTRATIVE Edwin Quinonez Brockington Alma Hidalgo SERVICES PHOTOGRAMMETRY ENGINEERING Cassandra Sanchez Keith Ream SERVICES BUDGET REPRODUCTION Imad Guirguis Sunita Jain Juan Martinez WATER QLTY COMPLIANCE Julianna Adams WATERSHED MONITORING Kris Flanigan WATER CON PLANNING Kyle Gallup PURCHASING Marilyn Weisenberg SYSTEMS ADMINISTRATION AND SUPPORT GARAGE PROJECT PROJECT Michael Haywood MAINTENANCE MAINTENANCE EAST Miguel Negrete WEST Mark Luna 11

21 Riverside County Flood Control & Water Conservation District SUNNYSLOPE YX15 EASTVALE NORCO Ã71 à 91 CORONA GLEN AVON MIRA LOMA RUBIDOUX PEDLEY JURUPA VALLEY RIVERSIDE EL CERRITO BELLTOWN HOME GARDENS ZONE 2 ZONE 1 Lake Mathews WOODCREST GLEN VALLEY PERRIS HIGHGROVE à 60 ARNOLD MORENO VALLEY HEIGHTS YX215 MEAD VALLEY GOOD HOPE Lake Perris NUEVO LAKEVIEW JUNIPER FLATS CALIMESA YX 10 à 79 à 79 SAN JACINTO CHERRY VALLEY BEAUMONT GILMAN HOT SPRINGS BANNING ZONE 5 CABAZON WHITEWATER SAN GORGONIO YX 10 PINE COVE à 62 YX10 NORTH PALM SPRINGS à 111 PALM SPRINGS DESERT HOT SPRINGS DESERT HAVEN CATHEDRAL CITY ZONE 6 SKY VALLEY GLEN IVY HOT SPRINGS YX15 ALBERHILL LAKE ELSINORE EL CARISO Lake Elsinore CANYON LAKE LAKELAND VILLAGE à 74 SEDCO HILLS PERRIS SUN CITY QUAIL VALLEY YX215 MENIFEE WILDOMAR ROMOLAND HOMELAND à 79 GREEN ACRES WINCHESTER HEMET à 74 ZONE 4 IDYLLWILD MOUNTAIN CENTER Lake Hemet à 74 ZONE 3 MURRIETA MURRIETA HOT SPRINGS Lake Skinner RANCHO CALIFORNIA ZONE 7 à 371 ANZA TEMECULA AGUANGA Vail Lake YX15 à 79 GIS 12

22 SUMMARY SCHEDULES

23 SUMMARY OF ADDITIONAL FINANCING SOURCES (ESTIMATED REVENUE, OTHER FINANCING SOURCES AND RESIDUAL EQUITY TRANSFERS) FISCAL YEAR SUMMARIZATION BY SOURCE SOURCE CLASSIFICATION BOS ACTUAL PROJECTED REQUESTED ADOPTED TAXES $59,305,595 $61,794,004 $63,919,357 $63,919,357 USE OF MONEY & PROPERTY 1,354,760 1,700,252 1,613,714 1,613,714 STATE AID 601, , , ,847 CHARGES FOR SERVICES 13,471,517 13,429,582 13,115,468 13,115,468 OTHER REVENUE 5,563,069 17,474,791 12,124,074 12,124,074 TOTALS - SUMMARIZATION BY SOURCE $80,296,689 $94,989,412 $91,363,460 $91,363,460 SUMMARIZATION BY FUND BOS FUND NUMBER FUND NAME ACTUAL PROJECTED REQUESTED ADOPTED (139) SPECIAL ACCOUNTING $524,170 $974,450 $919,026 $919, (220) ADMINISTRATION 4,556,413 4,124,722 5,967,402 5,967, (221) ZONE 1 CONST/MAINT/MISC 7,208,936 10,430,221 12,837,427 12,837, (222) ZONE 2 CONST/MAINT/MISC 15,198,335 8,862,676 33,817,444 33,817, (223) ZONE 3 CONST/MAINT/MISC 1,844,956 1,950,739 5,020,487 5,020, (224) ZONE 4 CONST/MAINT/MISC 52,697,481 22,016,872 45,750,070 45,750, (225) ZONE 5 CONST/MAINT/MISC 1,368,597 4,064,420 9,889,645 9,889, (226) ZONE 6 CONST/MAINT/MISC 9,656,754 3,219,430 8,707,317 8,707, (227) ZONE 7 CONST/MAINT/MISC 6,015,845 5,535,463 7,708,605 7,708, (675) NPDES-WHITEWATER ASSESSMENT 276, , , , (677) NPDES SANTA ANA ASSESSMENT 2,125,267 2,591,427 3,079,181 3,079, (679) NPDES SANTA MARGARITA ASSMNT 1,732,926 2,044,053 2,334,941 2,334, (100) FC - CAPITAL PROJECT FUND 0 100,000 1,250,000 1,250, (165) ZONE 4 DEBT SERVICE 1,010,222 2,855,500 2,847,100 2,847, (135) PHOTOGRAMMETRY OPERATIONS 167, , , , (137) SUBDIVISION OPERATIONS 1,871,800 1,908,460 2,124,194 2,124, (138) ENCROACHMENT PERMITS 175, , , , (156) HYDROLOGY SERVICES 678, , , , (179) GARAGE/FLEET OPERATIONS 2,995,004 4,514,556 6,977,548 6,977, (180) PROJECT/MAINTENANCE OPERATIONS 391, , , , (181) MAPPING SERVICES 334, , , , (182) DATA PROCESSING 2,191,539 2,759,607 3,616,510 3,616,510 TOTALS - SUMMARIZATION BY FUND $113,023,290 $80,066,168 $155,756,258 $155,756,258 13

24 ANALYSIS OF FINANCING SOURCES BY SOURCE AND FUND FISCAL YEAR BOS ACTUAL PROJECTED REQUESTED ADOPTED SOURCE CLASSIFICATION FUND NUMBER TAXES PROP TAX CURRENT SECURED (220) $3,225,831 $3,194,282 $3,353,996 $3,353,996 PROP TAX CURRENT SECURED (221) 6,911,133 7,256,689 7,546,957 7,546,957 PROP TAX CURRENT SECURED (222) 12,176,494 12,785,319 13,296,731 13,296,731 PROP TAX CURRENT SECURED (223) 1,628,408 1,709,828 1,778,221 1,778,221 PROP TAX CURRENT SECURED (224) 12,403,417 13,023,588 13,544,531 13,544,531 PROP TAX CURRENT SECURED (225) 2,672,441 2,806,063 2,918,306 2,918,306 PROP TAX CURRENT SECURED (226) 3,609,724 3,790,210 3,941,818 3,941,818 PROP TAX CURRENT SECURED (227) 4,066,699 4,270,034 4,440,835 4,440,835 PROP TAX CURRENT UNSECURED (220) 139, , , ,074 PROP TAX CURRENT UNSECURED (221) 297, , , ,598 PROP TAX CURRENT UNSECURED (222) 529, , , ,611 PROP TAX CURRENT UNSECURED (223) 70,228 73,740 76,689 76,689 PROP TAX CURRENT UNSECURED (224) 533, , , ,514 PROP TAX CURRENT UNSECURED (225) 115, , , ,687 PROP TAX CURRENT UNSECURED (226) 153, , , ,360 PROP TAX CURRENT UNSECURED (227) 177, , , ,288 PROP TAX PRIOR UNSECURED (220) 8,026 12,877 13,521 13,521 PROP TAX PRIOR UNSECURED (221) 17,374 18,242 18,972 18,972 PROP TAX PRIOR UNSECURED (222) 30,739 32,276 33,567 33,567 PROP TAX PRIOR UNSECURED (223) 4,082 4,286 4,458 4,458 PROP TAX PRIOR UNSECURED (224) 30,293 31,808 33,080 33,080 PROP TAX PRIOR UNSECURED (225) 6,498 6,823 7,096 7,096 PROP TAX PRIOR UNSECURED (226) 8,789 9,228 9,597 9,597 PROP TAX PRIOR UNSECURED (227) 10,178 10,687 11,559 11,559 PROP TAX CURRENT SUPPLEMENTAL (220) 47,166 48,756 51,193 51,193 PROP TAX CURRENT SUPPLEMENTAL (221) 100, , , ,504 PROP TAX CURRENT SUPPLEMENTAL (222) 179, , , ,716 PROP TAX CURRENT SUPPLEMENTAL (223) 23,759 28,511 29,652 29,652 PROP TAX CURRENT SUPPLEMENTAL (224) 180, , , ,226 PROP TAX CURRENT SUPPLEMENTAL (225) 38,939 46,727 48,596 48,596 PROP TAX CURRENT SUPPLEMENTAL (226) 51,850 62,220 64,709 64,709 PROP TAX CURRENT SUPPLEMENTAL (227) 59,963 71,955 77,827 77,827 PROP TAX PRIOR SUPPLEMENTAL (220) 19,637 20,233 21,245 21,245 PROP TAX PRIOR SUPPLEMENTAL (221) 42,509 44,635 46,420 46,420 PROP TAX PRIOR SUPPLEMENTAL (222) 75,210 78,971 82,129 82,129 PROP TAX PRIOR SUPPLEMENTAL (223) 9,989 10,488 10,907 10,907 PROP TAX PRIOR SUPPLEMENTAL (224) 74,119 77,825 80,938 80,938 PROP TAX PRIOR SUPPLEMENTAL (225) 15,900 16,695 17,362 17,362 PROP TAX PRIOR SUPPLEMENTAL (226) 21,504 22,579 23,482 23,482 PROP TAX PRIOR SUPPLEMENTAL (227) 24,903 26,148 28,281 28,281 REDEVELOPMENT PASS THRU (220) 608, , , ,192 REDEVELOPMENT PASS THRU (221) 1,753,449 1,788,518 1,788,518 1,788,518 REDEVELOPMENT PASS THRU (222) 2,612,432 2,664,681 2,664,681 2,664,681 REDEVELOPMENT PASS THRU (223) 692, , , ,067 REDEVELOPMENT PASS THRU (224) 1,972,190 2,011,634 2,011,634 2,011,634 REDEVELOPMENT PASS THRU (225) 453, , , ,799 REDEVELOPMENT PASS THRU (226) 977, , , ,632 REDEVELOPMENT PASS THRU (227) 444, , , ,581 TOTAL TAXES $59,305,595 $61,794,004 $63,919,357 $63,919,357 14

25 ANALYSIS OF FINANCING SOURCES BY SOURCE AND FUND FISCAL YEAR BOS ACTUAL PROJECTED REQUESTED ADOPTED SOURCE CLASSIFICATION FUND NUMBER USE OF MONEY INTEREST-INVESTED FUNDS (220) $24,529 $20,000 $20,000 $20,000 INTEREST-INVESTED FUNDS (221) 110, , , ,400 INTEREST-INVESTED FUNDS (222) 335, , , ,750 INTEREST-INVESTED FUNDS (223) 48,962 70,000 71,050 71,050 INTEREST-INVESTED FUNDS (224) 265, , , ,350 INTEREST-INVESTED FUNDS (225) 57,563 75,000 76,125 76,125 INTEREST-INVESTED FUNDS (226) 61,851 80,000 81,200 81,200 INTEREST-INVESTED FUNDS (227) 98, , , ,950 INTEREST-INVESTED FUNDS (675) 7,021 7,200 8,000 8,000 INTEREST-INVESTED FUNDS (677) 28,737 38,000 45,000 45,000 INTEREST-INVESTED FUNDS (679) 8,360 5,144 5,144 5,144 INTEREST-INVESTED FUNDS (100) INTEREST-INVESTED FUNDS (165) (12) INTEREST-INVESTED FUNDS (135) 3,984 4,000 4,500 4,500 INTEREST-INVESTED FUNDS (137) 37,306 45,000 50,000 50,000 INTEREST-INVESTED FUNDS (138) 2,609 3,600 3,600 3,600 INTEREST-INVESTED FUNDS (156) INTEREST-INVESTED FUNDS (179) 18,218 23,000 25,000 25,000 INTEREST-INVESTED FUNDS (180) ,000 1,000 INTEREST-INVESTED FUNDS (181) 361 1,200 1,500 1,500 INTEREST-INVESTED FUNDS (182) 5,611 10,000 15,000 15,000 INTEREST-OTHER (222) (32,433) INTEREST-OTHER (224) 1,367 1,000 1,000 1,000 RENTS (220) 0 126, RENTS (221) 212, , , ,000 RENTS (222) RENTS (224) 7,800 7,800 7,800 7,800 RENTS (226) 48,496 3,600 3,600 3,600 TOTAL USE OF MONEY $1,354,760 $1,700,252 $1,613,714 $1,613,714 STATE AID CA-HOMEOWNERS TAX RELIEF (220) $41,618 $47,457 $49,830 $49,830 CA-HOMEOWNERS TAX RELIEF (221) 88,734 86,072 83,490 83,490 CA-HOMEOWNERS TAX RELIEF (222) 158, , , ,893 CA-HOMEOWNERS TAX RELIEF (223) 20,964 20,335 20,335 20,335 CA-HOMEOWNERS TAX RELIEF (224) 159, , , ,463 CA-HOMEOWNERS TAX RELIEF (225) 34,359 33,328 33,661 33,661 CA-HOMEOWNERS TAX RELIEF (226) 45,751 44,378 44,822 44,822 CA-HOMEOWNERS TAX RELIEF (227) 52,909 51,322 52,353 52,353 TOTAL STATE AID $601,748 $590,783 $590,847 $590,847 15

26 ANALYSIS OF FINANCING SOURCES BY SOURCE AND FUND FISCAL YEAR BOS ACTUAL PROJECTED REQUESTED ADOPTED SOURCE CLASSIFICATION FUND NUMBER CHARGES FOR SERVICES EQUIPMENT (135) 81,005 75,000 75,000 75,000 EQUIPMENT (179) 3,526,377 3,526,377 3,000,000 3,000,000 EQUIPMENT (182) 2,969,563 3,100,000 2,700,000 2,700,000 SPECIAL ASSESSMENTS (675) 302, , , ,000 SPECIAL ASSESSMENTS (677) 2,353,714 2,400,000 2,500,000 2,500,000 SPECIAL ASSESSMENTS (679) 511, , , ,000 ENGINEERING SERVICES (139) ENGINEERING SERVICES (223) ENGINEERING SERVICES (224) ENGINEERING SERVICES (227) ENGINEERING SERVICES (156) 768, , , ,228 IMPROVEMENT PLAN CHECK FEES (137) 1,358,476 1,360,000 1,400,000 1,400,000 SALE OF PLANS-SPECIFICATIONS (221) SALE OF PLANS-SPECIFICATIONS (222) SALE OF PLANS-SPECIFICATIONS (224) 965 1,500 1,500 1,500 SALE OF PLANS-SPECIFICATIONS (225) 0 1,000 1,000 1,000 SALE OF PLANS-SPECIFICATIONS (226) SALE OF PLANS-SPECIFICATIONS (100) SALE OF PLANS-SPECIFICATIONS (181) DEPOSIT BASED FEE DRAWS (137) 127, , , ,000 TOPO SALES-FEES (181) 14,242 15,000 25,000 25,000 PHOTOGRAMMETRY FEES (135) 94,184 92,000 69,000 69,000 PHOTO SALES-SERVICES (135) 3,679 3,000 3,000 3,000 FLIGHT PHOTO SURCHARGE (135) REVERSION TO ACREAGE (137) 15,658 50,000 80,000 80,000 INSPECTIONS (139) 281, , , ,000 INSPECTIONS (138) 191, , , ,000 CHARGES FOR ADMIN SERVICES (220) 634 8,000 8,000 8,000 CARPOOL MILEAGE (179) 24,112 30,000 26,000 26,000 MAINTENANCE SERVICES (227) 87,700 10,000 10,000 10,000 REIMB OF SPECIAL PURCHASE (220) 49,113 59,000 95,000 95,000 REIMB FOR SERVICES (139) 256, , , ,000 REIMB FOR SERVICES (220) 15 15,000 20,000 20,000 REIMB FOR SERVICES (221) 10,000 7,000 7,000 7,000 REIMB FOR SERVICES (222) 5, REIMB FOR SERVICES (225) 73, REIMB FOR SERVICES (226) 284, REIMB FOR SERVICES (182) 77, TOTAL CHARGES FOR SERVICES $13,471,517 $13,429,582 $13,115,468 $13,115,468 OTHER REVENUE REIMB FOR ACCIDENT DAMAGE (220) $240 $140 $0 0 REIMB FOR ACCIDENT DAMAGE (224) 2, REIMB FOR ACCIDENT DAMAGE (179) 5, STORES-COUNTY (180) 366, , , ,000 AREA DRAINAGE PLAN FEES (221) 3, ,000 5,000 5,000 AREA DRAINAGE PLAN FEES (222) 19,929 95,000 20,000 20,000 AREA DRAINAGE PLAN FEES (224) 281,031 1,000, , ,000 AREA DRAINAGE PLAN FEES (227) 283,377 50,000 50,000 50,000 SALE OF MISCELLANEOUS MATERIALS (135) 71,740 25,000 30,000 30,000 SALE OF MISCELLANEOUS MATERIALS (179) 566 1, SALE OF MISCELLANEOUS MATERIALS (181) 154, , , ,000 16

27 ANALYSIS OF FINANCING SOURCES BY SOURCE AND FUND FISCAL YEAR BOS ACTUAL PROJECTED REQUESTED ADOPTED SOURCE CLASSIFICATION FUND NUMBER OTHER REVENUE (Continued) SALE OF SURPLUS PROPERTY (221) 7, SALE OF SURPLUS PROPERTY (225) 6,450 6,500 6,450 6,450 CONTRIBUTIONS & DONATIONS (224) WITNESS JURY FEES-EMPLOYEES (220) UNCOLLECTIBLE RECEIVABLES (137) (20) 20,000 20,000 20,000 UNCOLLECTIBLE RECEIVABLES (138) (24) OPERATING TRANSFERS-IN (139) 0 5,000 5,000 5,000 OPERATING TRANSFERS-IN (221) 0 119,820 19,443 19,443 OPERATING TRANSFERS-IN (222) 0 100, , ,000 OPERATING TRANSFERS-IN (223) 0 22,545 22,545 22,545 OPERATING TRANSFERS-IN (224) 0 877,470 26,250 26,250 OPERATING TRANSFERS-IN (225) 0 5,000 5,863 5,863 OPERATING TRANSFERS-IN (226) 0 18,000 18,000 18,000 OPERATING TRANSFERS-IN (227) 0 10,710 10,710 10,710 OPERATING TRANSFERS-IN (156) 0 1,000 1,000 1,000 OPERATING TRANSFERS-IN (181) 315, CONTRIBUTIONS FROM OTHER FUNDS (220) 527,561 1,180,331 1,525,612 1,525,612 CONTRIBUTIONS FROM OTHER FUNDS (221) 0 5, CONTRIBUTIONS FROM OTHER FUNDS (222) 0 100, , ,000 CONTRIBUTIONS FROM OTHER FUNDS (224) 44, , , ,605 CONTRIBUTIONS FROM OTHER FUNDS (227) 0 74, , ,640 CONTRIBUTIONS FROM OTHER FUNDS (100) 0 100,000 1,250,000 1,250,000 CONTRIBUTIONS FROM OTHER FUNDS (165) 1,010,222 2,855,500 2,847,100 2,847,100 CONTRIBUTIONS FROM OTHER FUNDS (179) 0 200, , ,000 OTHER MISC REVENUE (220) 1, OTHER MISC REVENUE (224) 50, CONTRIBUTIONS-OTHER AGENCIES (221) 199, CONTRIBUTIONS-OTHER AGENCIES (222) 0 100,000 1,500 1,500 CONTRIBUTIONS-OTHER AGENCIES (223) 0 100, , ,000 CONTRIBUTIONS-OTHER AGENCIES (224) 32,072 7,606, , ,000 CONTRIBUTIONS-OTHER AGENCIES (226) 0 1, CONTRIBUTIONS-OTHER AGENCIES (227) 0 1,000 1,000 1,000 CONTRIBUTIONS-OTHER AGENCIES (675) 296, , ,513 CONTRIBUTIONS-OTHER AGENCIES (677) 500, , ,000 CONTRIBUTIONS-OTHER AGENCIES (679) 1,185,541 1,100,000 1,705,893 1,705,893 CONTRIBUTIONS-OTHER AGENCIES (156) , ,000 LOSS OR GAIN SALE FIXED ASSET (179) 14, SALE OF REAL ESTATE (221) 1,568 5,000 5,000 5,000 SALE OF REAL ESTATE (222) 2,253 8,000 1,000 1,000 SALE OF REAL ESTATE (224) 566 5,000 5,000 5,000 SALE OF REAL ESTATE (226) 0 8,000 8,000 8,000 SALE OF EQUIPMENT (179) 118,793 50,000 50,000 50,000 REIMBURSEMENT OF SALARIES (221) 60, TOTAL OTHER REVENUE $5,563,069 $17,474,791 $12,124,074 $12,124,074 GRAND TOTALS BY SOURCE & FUND $80,296,689 $94,989,412 $91,363,460 $91,363,460 17

28 SUMMARY OF OPERATING BUDGETS FISCAL YEAR CANCELLATION PROVISION FUND TYPE OF PRIOR ESTIMATED FOR FUND NUMBER & DESCRIPTION AVAILABLE FINANCING FINANCING REQUIREMENTS FUND YEARS ADDITIONAL TOTAL ESTIMATED RESERVES TOTAL BALANCE RESERVES/ FINANCING AVAILABLE FINANCING AND/OR FINANCING JUNE 30, 2017 DESIGNATN SOURCES FINANCING USES DESIGNATN REQUIREMNTS GENERAL FUNDS (139) SPECIAL ACCOUNTING $1,369,337 0 $870,000 $2,239,337 $919,026 0 $919, (220) ADMINISTRATION 3,128, ,861,864 8,989,944 5,967, ,967,403 SUBTOTALS $4,497,417 $0 $6,731,864 $11,229,281 $6,886,429 $0 $6,886,429 SPECIAL REVENUE FUNDS (221) ZONE 1 CONST/MAINT/MISC $25,056,701 0 $10,282,052 $35,338,753 $12,837,427 0 $12,837, (222) ZONE 2 CONST/MAINT/MISC 78,575, ,361,178 96,936,950 33,817, ,817, (223) ZONE 3 CONST/MAINT/MISC 11,522, ,799,119 14,321,490 5,020, ,020, (224) ZONE 4 CONST/MAINT/MISC 45,437, ,405,391 63,842,714 45,750, ,750, (225) ZONE 5 CONST/MAINT/MISC 12,748, ,702,945 16,451,601 9,889, ,889, (226) ZONE 6 CONST/MAINT/MISC 14,144, ,359,715 19,504,087 8,707, ,707, (227) ZONE 7 CONST/MAINT/MISC 20,122, ,615,024 25,737,381 7,708, ,708, (675) NPDES WHITEWATER ASMT 1,804, ,513 2,579, , , (677) NPDES SANTA ANA ASMT 6,371, ,045,000 9,416,581 3,079, ,079, (679) NPDES SANTA MARGARTA 945, ,261,037 3,206,479 2,334, ,334,941 SUBTOTALS $216,729,358 $0 $70,605,974 $287,335,332 $129,668,942 $0 $129,668,942 CAPITAL PROJECT FUND (100) FC - CAPITAL PROJECT FD $18,473 0 $1,250,325 $1,268,798 $1,250,000 0 $1,250,000 SUBTOTALS $18,473 $0 $1,250,325 $1,268,798 $1,250,000 $0 $1,250,000 DEBT SERVICE FUND (165) ZONE 4 DEBT SERVICE $108 0 $2,847,120 $2,847,228 $2,847,100 0 $2,847,100 SUBTOTALS $108 $0 $2,847,120 $2,847,228 $2,847,100 $0 $2,847,100 ENTERPRISE FUNDS (135) PHOTOGRAMMETRY OPER $874,523 0 $182,100 $1,056,623 $343,820 0 $343, (137) SUBDIVISION OPERATION (943,144) 0 1,800, ,856 2,124, ,124, (138) ENCROACHMENT PERMITS 374, , , , ,497 SUBTOTALS $305,850 $0 $2,235,700 $2,541,550 $2,700,512 $0 $2,700,512 INTERNAL SERVICE FUNDS (156) HYDROLOGY SERVICES $101,068 0 $977,728 $1,078,796 $976,228 0 $976, (179) GARAGE/FLEET OPER 7,300, ,281,650 10,582,097 6,977, ,977, (180) PROJECT MAINT/ OPER 283, , , , , (181) MAPPING SERVICES 156, , , , , (182) DATA PROCESSING 2,124, ,715,000 4,839,883 3,616, ,616,510 SUBTOTALS $9,966,305 $0 $7,692,478 $17,658,783 $12,403,275 $0 $12,403,275 GRAND TOTALS $231,517,511 $0 $91,363,461 $322,880,972 $155,756,258 $0 $155,756,258 18

29 ANALYSIS OF FUND BALANCE UNASSIGNED / RESTRICTED FISCAL YEAR FUND TYPE FUND NUMBER & DESCRIPTION PROJECTED UNRISTRICTED PROJECTED GENERAL UNASSIGNED BALANCE AND OTHER FUND BALANCE JUNE 30, 2017 ENCUMBRANCES RESERVES RESTRICTED JUNE 30, 2017 GENERAL FUNDS (139) SPECIAL ACCOUNTING $1,369,337 $0 $0 $0 $1,369, (220) ADMINISTRATION 3,128, ,127,480 SUBTOTALS $4,497,417 $0 $600 $0 $4,496,817 SPECIAL REVENUE FUNDS (221) ZONE 1 CONST/MAINT $25,056,701 $0 $0 $25,056,701 $ (222) ZONE 2 CONST/MAINT 78,575, $78,575, (223) ZONE 3 CONST/MAINT 11,522, $11,522, (224) ZONE 4 CONST/MAINT 45,437, $45,437, (225) ZONE 5 CONST/MAINT 12,748, $12,748, (226) ZONE 6 CONST/MAINT 14,144, $14,144, (227) ZONE 7 CONST/MAINT 20,122, $20,122, (675) NPDES WHITEWATER ASMNT 1,804, $1,804, (677) NPDES SANTA ANA ASMNT 6,371, $6,371, (679) NPDES SANTA MARGARITA ASMNT 945, $945,442 0 SUBTOTALS $216,729,358 $0 $0 $216,729,358 $0 CAPITAL PROJECT FUNDS (100) FC - CAPITAL PROJECT FUND $18,473 $0 $0 $18,260 $213 SUBTOTALS $18,473 $0 $0 $18,260 $213 DEBT SERVICE FUND (165) ZONE 4 DEBT SERVICE FUND $108 $0 $0 $108 $0 SUBTOTALS $108 $0 $0 $108 $0 GRAND TOTALS $221,245,356 $0 $600 $216,747,726 $4,497,030 19

30 ANALYSIS OF RETAINED EARNINGS FISCAL YEAR PROJECTED FUND TYPE PROJECTED GENERAL RETAINED BALANCE AND OTHER EARNINGS FUND NUMBER & DESCRIPTION JUNE 30, 2017 ENCUMBRANCES RESERVES UNRESTRICTED JUNE 30, 2017 ENTERPRISE FUNDS (135) PHOTOGRAMMETRY OPERATION $874,523 $0 $0 $0 $874, (137) SUBDIVISION OPERATION (943,144) (943,144) (138) ENCROACHMENT PERMITS 374, ,471 SUBTOTALS $305,850 $0 $0 $0 $305,850 INTERNAL SERVICE FUNDS (156) HYDROLOGY SERVICES $101,068 $0 $0 $0 $101, (179) GARAGE/FLEET OPERATIONS 7,300, , ,228, (180) PROJECT / MAINTENANCE OPER 283, , , (181) MAPPING SERVICES 156, , (182) DATA PROCESSING 2,124, ,124,883 SUBTOTALS $9,966,305 $0 $239,624 $0 $9,726,681 GRAND TOTALS $10,272,155 $0 $239,624 $0 $10,032,531 20

31 DETAILS OF PROVISIONS FOR RESERVES OF SPECIAL DISTRICTS WITH SUPPLEMENTAL DATA AFFECTING RESERVE BALANCES FISCAL YEAR RESERVE AMOUNT INCREASES/ TOTAL FUND TYPE BALANCE FROM ADOPTED NEW ADOPTED RESERVES FUND NUMBER & DESCRIPTION GENERAL FUNDS AS OF CANCELLATNS BY THE RESERVES BY THE FOR JUNE 30, 2017 REQUESTED BOARD REQUESTED BOARD BUDGET YR (139) SPECIAL ACCOUNTING $0 $0 $0 $0 $0 $ (220) ADMINISTRATION SUBTOTALS $600 $0 $0 $0 $0 $600 INTERNAL SERVICE FUNDS (156) HYDROLOGY SERVICES $0 $0 $0 $0 $0 $ (179) GARAGE / FLEET OPERATIONS 71, , (180) PROJECT / MAINT. OPERATNS 168, , (181) MAPPING SERVICES (182) DATA PROCESSING SUBTOTALS $239,624 $0 $0 $0 $0 $239,624 GRAND TOTALS $240,224 $0 $0 $0 $0 $240,224 21

32 SUMMARY OF CHANGES IN AUTHORIZED POSITIONS FISCAL YEAR POSITION INFORMATION CURRENT CURRENT RECOMMENDED NUMBER OF POS. POSITION NUMBER OF NUMBER OF NUMBER OF AUTHORIZED NO. TITLE FILLED AUTHORIZED POSITION POSITIONS POSITIONS POSITIONS CHANGES FY Real Property Coordinator Office Assistant II Office Assistant III Secretary I Secretary II Executive Assistant II Sr Auto Equipment Parts Storekeeper Buyer I Buyer II Equipment Parts Storekeeper Storekeeper Accounting Assistant I Accounting Assistant II Senior Accounting Assistant Accounting Technician I Accounting Technician II Supervising Accounting Technician Senior Building Maintenance Worker Garage Attendant Automotive Mechanic I Automotive Mechanic II Equipment Service Supervisor Truck Mechanic Heavy Equipment Mechanic Senior Heavy Equipment Mechanic Regional Flood Control Maint Supervisor 2 3 (1) Assistant Regional Flood Control Maint Equipment Operator I Equipment Operator II Senior Equipment Operator Maintenance & Const. Worker Operations and Maint. Superintendent Administrative Services Analyst II Administrative Assistant Administrative Services Supervisor Administrative Services Officer Public Information Specialist Gen Mgr.-Chief Flood Control Engineer Administrative Services Manager III

33 SUMMARY OF CHANGES IN AUTHORIZED POSITIONS FISCAL YEAR POSITION INFORMATION CURRENT CURRENT RECOMMENDED NUMBER OF POS. POSITION NUMBER OF NUMBER OF NUMBER OF AUTHORIZED NO. TITLE FILLED AUTHORIZED POSITION POSITIONS POSITIONS POSITIONS CHANGES FY Gov't Relations Officer 0 1 (1) Real Property Agent III Real Property Agent II Real Property Agent I Supervisor Real Property Agent Senior Real Property Agent Supervising Land Surveyor Engineering Project Manager Junior Engineer Assistant Engineer Assistant Civil Engineer Associate Civil Engineer Senior Civil Engineer Flood Control Chief of Technical Information Chief of Survey & Mapping Flood Control Principal Engineer Flood Control Dist Gov't Affairs Officer Assistant Chief Flood Control Engineer Assoc. Flood Control Planner Assoc. Flood Control Planner Sr Flood Control Planner GIS Specialist II GIS Analyst GIS Supervisor Analyst Accountant II Senior Accountant Principal Accountant Flood Control Finance Officer IT Supervising Database Administrator Senior Photogrammetrist Engineering Photographic Technician Principal Construction Inspector Engineering Aide Engineering Technician I Engineering Technician II Senior Engineering Technician Principal Engineering Technician Senior Engineering Tech.- PLS/PE Principal Engineering Tech - PLS/PE Flood Control Eng. Information Coord TOTALS - PERMANENT POSITIONS

34 REQUEST FOR FIXED ASSETS FISCAL YEAR FUND NO. FUND/ ITEM DESCRIPTION REQUESTED BOARD OF SUPERVISORS ADOPTED UNIT COST UNITS AMOUNT UNIT COST UNITS AMOUNT ADMINISTRATION (220) Compression Machine $14,000 1 $14,000 $14,000 1 $14,000 Spar 300 PPS Trimble 14, ,252 14, ,252 Fund Total $28,252 $28, CAPITAL PROJECT (100) Storage/Maintenance Buildings Design $150,000 1 $150,000 $150,000 1 $150,000 Solar Conversion 600, , , ,000 Building Roof Resurface 200, , , ,000 Reconfigure Office Space 100, , , ,000 Fund Total $1,250,000 $1,250, PHOTOGRAMMETRY OPERATIONS (135) Capitalized Equipment Repairs $15,000 1 $15,000 $15,000 1 $15,000 Fund Total $15,000 $15, HYDROLOGY SERVICES (156) Auto Sampling Equipment $12,000 2 $24,000 $12,000 2 $24,000 Fund Total $24,000 $24, GARAGE / FLEET OPERATIONS (179) Capitalized Equipment Repairs $150,000 1 $150,000 $150,000 1 $150,000 Fuel Tank - Dispenser Upgrade, Sat Pump 450, , , ,000 3-Axle 50k GVW Equip Trailer 30, ,000 30, ,000 Dump Truck 30K PLUS GVW 2X4 129, , , ,438 Water Truck 4X4 150, , , ,000 Tracked Skid Steer Loaders 102, , , ,000 Wheeled Skid Streer Loaders 55, ,000 55, ,000 Spray Truck 75, ,000 75, ,000 Dozer 245, , , ,000 Mini Loader W/Bucket 30, ,000 30, ,000 Fund Total $2,443,438 $2,443, MAPPING SERVICES (181) Canon B & W Copier 4235 $7,500 2 $15,000 $7,500 2 $15,000 Fund Total $15,000 $15,000 24

35 REQUEST FOR FIXED ASSETS FISCAL YEAR FUND NO. FUND/ ITEM DESCRIPTION REQUESTED BOARD OF SUPERVISORS ADOPTED UNIT COST UNITS AMOUNT UNIT COST UNITS AMOUNT DATA PROCESSING (182) Server Hardware $12,500 2 $25,000 $12,500 2 $25,000 Plotter 8, ,000 8, ,000 Worm Storage 45, ,000 45, ,000 Fund Total $78,000 $78,000 GRAND TOTAL - REQUEST FOR FIXED ASSETS $3,853,690 $3,853,690 25

36 REQUEST FOR VEHICLES FISCAL YEAR FUND FUND/ITEM REQUESTED BOARD OF SUPERVISORS NO. DESCRIPTION ADOPTED UNIT COST UNITS AMOUNT UNIT COST UNITS AMOUNT GARAGE / FLEET OPERATIONS (179) 1 Ton Crew Cab 4X4 65, ,000 $65,000 2 $130,000 1/2 Ton Ext Cab Long Bed 4X4 38, ,000 38, ,000 SUV 4X4 35, ,000 35, ,000 3/4 Ton 4X4 46, ,000 46, ,000 Fund Total $295,000 $295,000 GRAND TOTAL - REQUEST FOR VEHICLES $295,000 $295,000 26

37 DISTRICT BUDGET SUMMARY FISCAL YEAR TOTAL FUND TYPE TOTAL NON- TOTAL TOTAL PROJECTED TOTAL APPROP- DEPT. DEPT. BUDGETED FY FUNDS FUND NUMBER & DESCRIPTION RIATIONS REVENUES REVENUES REVENUE BEG. BAL. AVAILABLE GENERAL FUND (139) SPECIAL ACCOUNTING $919,026 $0 $870,000 $870,000 $1,369,337 $2,239, (220) ADMINISTRATION 5,967,403 4,213,052 1,648,812 5,861,864 3,128,080 8,989,944 SUBTOTALS $6,886,429 $4,213,052 $2,518,812 $6,731,864 $4,497,417 $11,229,281 SPECIAL REVENUE FUNDS (221) ZONE 1 CONST / MAINT / MISC $12,837,427 $10,101,859 $180,193 $10,282,052 $25,056,701 $35,338, (222) ZONE 2 CONST / MAINT / MISC 33,817,443 17,489, ,100 18,361,178 78,575,772 96,936, (223) ZONE 3 CONST / MAINT / MISC 5,020,487 2,676, ,740 2,799,119 11,522,371 14,321, (224) ZONE 4 CONST / MAINT / MISC 45,750,070 16,932,736 1,472,655 18,405,391 45,437,323 63,842, (225) ZONE 5 CONST / MAINT / MISC 9,889,645 3,689,632 13,313 3,702,945 12,748,656 16,451, (226) ZONE 6 CONST / MAINT / MISC 8,707,316 5,337,620 22,095 5,359,715 14,144,372 19,504, (227) ZONE 7 CONST / MAINT / MISC 7,708,605 5,383, ,350 5,615,024 20,122,357 25,737, (675) NPDES WHITEWATER ASMT 523,827 8, , ,513 1,804,783 2,579, (677) NPDES SANTA ANA ASMT 3,079,181 45,000 3,000,000 3,045,000 6,371,581 9,416, (679) NPDES SANTA MARGARITA ASMT 2,334,941 5,144 2,255,893 2,261, ,442 3,206,479 SUBTOTALS $129,668,942 $61,669,122 $8,936,852 $70,605,974 $216,729,358 $287,335,332 CAPITAL PROJECT FUND (100) FC - CAPITAL PROJECT FUND $1,250,000 $125 $1,250,200 $1,250,325 $18,473 $1,268,798 SUBTOTALS $1,250,000 $125 $1,250,200 $1,250,325 $18,473 $1,268,798 DEBT SERVICE FUND (165) ZONE 4 DEBT SERVICE $2,847,100 $20 $2,847,100 $2,847,120 $108 $2,847,228 SUBTOTALS $2,847,100 $20 $2,847,100 $2,847,120 $108 $2,847,228 ENTERPRISE FUNDS (135) PHOTOGRAMMETRY OPERATNS $343,820 $4,500 $177,600 $182,100 $874,523 $1,056, (137) SUBDIVISION OPERATIONS 2,124,195 50,000 1,750,000 1,800,000 (943,144) 856, (138) ENCROACHMENT PERMITS 232,497 3, , , , ,071 SUBTOTALS $2,700,512 $58,100 $2,177,600 $2,235,700 $305,850 $2,541,550 INTERNAL SERVICE FUNDS (156) HYDROLOGY SERVICES $976,228 $500 $977,228 $977,728 $101,068 $1,078, (179) GARAGE/FLEET OPERATIONS 6,977,548 25,000 3,256,650 3,281,650 7,300,447 10,582, (180) PROJECT/MAINT. OPERATIONS 397,659 1, , , , , (181) MAPPING SERVICES 435,330 1, , , , , (182) DATA PROCESSING 3,616,510 15,000 2,700,000 2,715,000 2,124,883 4,839,883 SUBTOTALS $12,403,275 $43,000 $7,649,478 $7,692,478 $9,966,305 $17,658,783 GRAND TOTALS $155,756,258 $65,983,419 $25,380,042 $91,363,461 $231,517,511 $322,880,972 27

38 GANN APPROPRIATION LIMIT FISCAL YEAR FUND BALANCE AVAILABLE $231,517,511 TOTAL ESTIMATED REVENUE 91,363,461 Total Available Funding $322,880,972 TOTAL APPROPRIATIONS $155,756,258 LESS PROCEEDS FROM TAXES 63,919,357 Non-Tax Funded Appropriations $91,836,901 ADJUSTMENTS: Non-Tax Funded Appropriations $91,836,901 Social Security Costs 1,443,104 Medicare Costs 353,555 Total Adjustments $93,633,559 TOTAL APPROPRIATIONS $155,756,258 LESS TOTAL ADJUSTMENTS 93,633,559 Appropriations Subject to Limit $62,122,699 PRIOR YEAR GANN LIMIT (FY ) $250,476,097 TIMES GANN ADJUSTMENT FACTOR Gann Appropriation Limit FY $261,926,274 Appropriations Over/(Under) Limit ($199,803,575) NOTE - The Gann limit hereon is based on the District's gross appropriations only. The District's legal Gann limit is that adopted by the County of Riverside which includes the District's gross appropriations. 28

39 TRAVEL, TRAINING AND SEMINAR REQUESTS FISCAL YEAR NO. NO. FUND & DESCRIPTION STAFF/ OF OF ESTIMATED TOTAL TITLE OF MEETING LOCATION CLASSIFICATION STAFF NIGHTS DATES COST FUND (220) - ADMINISTRATION County Engineers Assoc. of Calif. (CEAC) TBD GM-CE, Engr 2 1 As Needed $2,272 NAFSMA Annual Conference Charleston, SC GM-CE, ACE, Engr 3 5 As Needed 6,715 NAFSMA Quarterly Meeting Misc GM-CE, Engr 1 3 As Needed 1,383 Washington DC Meetings - Congress Washington, DC GM-CE, Engr 6 4 As Needed 7,964 Public Works Secretaries Sacramento, CA Executive Secretary, Secretary 2 2 As Needed 2,444 Misc. Fed Agencies Misc GM-CE, Engr 6 2 As Needed 4,732 Misc. State Agencies Sacramento, CA GM-CE, Engr 6 1 As Needed 3,116 On-Campus (Local) Local Engineering Staff 6 0 As Needed 1,500 On-Campus (Overnight Travel) Various Engineering Staff 4 1 As Needed 2,494 Managers Academy Local Engineering Staff 2 0 As Needed 2,000 Supervisory Academy Local Supervisory Staff 4 0 As Needed 4,000 Miscellaneous Training for Engineers (Local) Local Engineering Staff 15 0 As Needed 7,500 Misc.Training for Engineers(Overnight Travel)Various Engineering Staff 10 3 As Needed 15,480 World of Concrete Las Vegas, NV Engineering/Tech Staff 2 4 February, ,188 ACI Conference Various Engineering/Tech Staff 6 0 Sept-Fall 3,600 ACI Certification Training Various Engineering/Tech Staff 2 3 As Needed 4,216 ASDSO PA Engineering Staff 2 4 September 4,188 FMA Long Beach, CA Engineering Staff 6 4 September 10,154 ASFPM Conference Phoenix, AZ Engineering Staff 3 4 As Needed 6,482 Operating Technical Partners Conference Washington, DC Engineering Staff 4 2 As Needed 3,188 State of CEQA Local Engineering Staff 6 1 As Needed 3,416 National Monitoring Conference Tampa, FL Engineering/Tech Staff 2 5 As Needed 4,460 CASQA Conference California Engineering/Tech Staff 6 3 September 9,648 Public Ed Events Various Various District Staff 4 0 As Needed 4,000 CSMFO Annual Conference Southern California DOF, ADOF, Accountants 2 3 February, ,366 National SUGA Conference Orlando, FL DOF, ADOF, Accountants 2 4 June, ,608 GFOA Annual Conference St. Louis, MO DOF, ADOF, Accountants 2 4 May, ,000 Association of Public Treasurers Conference Orlando, FL DOF, ADOF, Accountants 2 4 Aug, ,400 Miscellaneous Finance Training Out of State DOF, Accountants, Buyers 6 0 As Needed 4,500 Miscellaneous Finance Training Local DOF, Accountants, Buyers 6 0 As Needed 4,500 Miscellaneous ROW Acquisition Training So. California RWA Staff 5 3 As Needed 6,325 Subdivision Map Act Update Seminar So. California Various District Staff 4 0 As Needed 1,400 Advanced Public Lands Seminar So. California Survey & RWE Staff 4 0 As Needed 800 CLSA Public Lands Conference Out of State Sup Land Surveyor 2 5 Spring, ,760 CSRC Semi-Annual Meetings Northern California Sup Land Surveyor 2 0 Spring, ,100 SUBTOTAL - ADMINISTRATION $158,899 29

40 TRAVEL, TRAINING AND SEMINAR REQUESTS FISCAL YEAR NO. NO. FUND & DESCRIPTION STAFF/ OF OF ESTIMATED TOTAL TITLE OF MEETING LOCATION CLASSIFICATION STAFF NIGHTS DATES COST FUND (135) - PHOTOGRAMMETRY OPERATIONS State of NGS Seminar Local Sr Tech, Sr Land Surv 4 0 April, Landfill Mapping Control Blythe, CA Survey Staff 3 1 As Needed 833 ASPRS Conference Out of State Sup Phtgramtrst, Sr Land Surv 2 5 May, ,960 Drone World Expo San Jose, CA Sup Land Surveyor, Prin Eng Tech 2 2 Nov, ,644 SUBTOTAL - PHOTOGRAMMETRY OPERATIONS $9,637 FUND (156) - HYDROLOGY Hydron Users Group California Sr Eng, Sr Tech & Eng Tech II 2 2 September, 2017 $2,544 Quarterly Alert Users Group California Sr Civil, Eng Tech 2 1 As Needed 572 Alert Equipment Training California Sr Civil, Eng Tech 1 2 As Needed 1,372 Hydrology Training California Eng Techs 2 1 As Needed 1,072 National Hydrologic Warning Council Out Of State Sr Civil, Eng Tech 1 4 June, ,144 SUBTOTAL - HYDROLOGY $7,704 FUND (179) - GARAGE/FLEET OPERATIONS Miscellaneous Mechanic Training Local Mechanics 8 0 As Needed 400 Cartegraph Users Conference Out Of State Fleet Maintenance & Staff 2 3 Fall, ,716 SUBTOTAL - GARAGE/FLEET OPERATIONS $4,116 FUND (180) - PROJECT MAINTENANCE OPERATIONS Miscellaneous Equipment Operator Training Local Equipment Operators 10 0 As Needed $1,000 Herbicide Application Training Local O & M Staff 8 0 Fall, ,600 Herbicide Application Training California O & M Staff 2 2 January, ,444 AssetWorks User Conference Out Of State O & M Staff 2 2 As Needed 2,444 SUBTOTAL - PROJECT MAINTENANCE OPERATIONS $7,488 FUND (182) - DATA PROCESSING ESRI Conference San Diego, CA GIS Analysts & ITO 4 3 July, ,002 ESRI GIS Training Local App Developer, GIS Staff 5 0 As Needed 5,350 Oracle 91/Microsoft SQL Server Training Northern California IT Sup. DBA 1 0 As Needed 2,000 SUBTOTAL - DATA PROCESSING $12,352 GRAND TOTAL $200,196 30

41 FUND BUDGETS