OTHER GOVERNMENTAL FUNDS - SPECIAL REVENUE

Transcription

1 OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trust that are legally restricted to expenditures for specific purposes. Traffic Safety Fund Traffic and court fines are collected in these funds. A transfer from this Fund to the General Fund is made at the end of the fiscal year by council action to be applied toward the eligible expenditures permitted by law. Gas Tax Fund Portions of the tax rate per gallon levied by the State of California on all gasoline purchases are allocated to cities throughout the State. These funds are restricted to expenditure for transit and streetrelated purposes. Housing Mitigation Fee Fund This fund is used to account for fees collected from construction of commercial and office buildings for low and moderate income mitigation purposes to be used strictly for projects and programs that benefit the low and moderate income households. Community Development Block Grant Fund This fund is used to account for the receipts and expenditures of CDBG funds received from the U.S. Department of Housing and Urban Development. Child Care Program Fund This fund is used to collect funds from developers for the purpose of providing child care programs. Public Safety Police Grants Fund This fund is used to account for grants received from the U.S. Department of Justice under the Local Law Enforcement Block Grant Program for the purpose of purchasing equipment related to public safety. New Construction Tax Fund This fund is used to account for tax collected upon application to the City for a building permit from every person/entity for the construction of any new building, addition or trailer space in the city according to a fee schedule. Its use is restricted for the acquisition and development of public facilities such as parks, playgrounds and public structures. Planned Drainage Fund This fund is used to account for offsite drainage fees based on an established fee schedule collected prior to approval of the final map in the case of land being subdivided or prior to the issuance of a building permit in the case of construction or improvement of subdivided land. Park and Recreation Facilities Fund This fund is used to account for fees collected for residential and subdivision developments collected either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to park development, maintenance and equipment. Traffic Signals Fund This fund is used to account for fees collected for residential, commercial and industrial developments either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to the acquisition and maintenance of traffic signals. Fire Facilities Restoration Fund This fund is used to collect funds from developers for the purpose of construction, restoration and purchase of equipment for fire stations within the City. Recycling Fund This fund is used to account for resources resulting from lower landfill tipping fees which have been reduced to zero in 2013, and State grant funds. Funds will be utilized for purposes of promoting recycling and recycling related activities. 119

2 OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE (CONTINUED) Energy Independence Loan Fund This fund is used to provide funding for the AB811 Energy Loans and collect assessments from those AB811 loans through property tax collections. The assessments collected will be used to service debt issued and to provide additional funding for the AB811 loans. Air Quality Management Fund This fund accounts for receipts from South Coast Air Quality Management District, sixty percent of which is disbursed to the Coachella Valley Association of Governments. Aquatic Center Fund This fund is used to account for revenues and expenditures for the City s aquatic facility. El Paseo Assessment District Fund This fund is used to collect assessments on all business establishments located within the boundaries set for the El Paseo Parking and business improvement area based on a fee schedule established for the various types of businesses. Proceeds from all charges are used for the promotion of business activities in the area. Various Landscape and Lighting District Funds These funds are used to account for expenditures and receipts of property taxes and service fees levied to the property owners in the various landscaping and lighting districts, which were formed to provide landscaping and street lighting maintenance. Individual landscaping and lighting funds are set up for Districts No 1 through 17. Former RDA Low Income Housing Fund This fund is used to account for the management and operation of the City s housing assets. 120

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4 COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 Community Housing Development Traffic Safety Gas Tax Mitigation Fee Block Grant ASSETS: Pooled cash and investments $ $ 2,261,858 $ 2,797,065 $ 14,293 Receivables: Accounts Assessments Loans 14,870 Interest Prepaid costs Due from other governments 1,444 91,241 78,193 Inventories Advances to Successor Agency TOTAL ASSETS $ 1,444 $ 2,353,099 $ 2,797,065 $ 107,356 LIABILITIES: Accounts payable $ $ $ $ 68,154 Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES 68,154 DEFERRED INFLOWS OF RESOURCES: Unavailable revenues 14,870 FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes 1,444 2,353,099 Low income housing 2,797,065 Public facilities Special programs 24,332 Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES 1,444 2,353,099 2,797,065 24,332 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 1,444 $ 2,353,099 $ 2,797,065 $ 107,

5 COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 (CONTINUED) ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Child Care Program Public Safety Police Grants New Construction Tax Planned Drainage $ 1,273,375 $ 23,543 $ 986,166 $ 2,026,500 1, ,024 27, ,000 $ 1,273,375 $ 52,266 $ 1,742,190 $ 2,026,500 $ $ 11,776 $ 23,267 $ 28,501 33, ,800 44, ,067 28, ,024 7,475 1,997,999 1,273,375 1,486,099 1,273,375 7,475 1,486,099 1,997,999 $ 1,273,375 $ 52,266 $ 1,742,190 $ 2,026,

6 COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Parks and Recreation Facilities Traffic Signals Fire Facilities Restoration Recycling $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,754,417 4,194 24,072 $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,782,683 $ 1,880 $ $ $ 39,367 1,718 8,643 1,880 49,728 1,073, ,674 1,448,171 2,732,955 1,448, ,674 1,073,087 2,732,955 $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,782,

7 COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 (CONTINUED) ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Energy Independence Loan Air Quality Management Aquatic Center El Paseo Assessment District $ 1,061,418 $ 110,234 $ 1,939,572 $ 58, ,347 7,674 3,831, ,895 1,176 16,015 4,520 $ 5,061,237 $ 126,249 $ 2,309,615 $ 58,321 $ 35 $ 66,738 $ 156,302 $ 7,150 18,877 2,138,000 2,138,035 66, ,179 7, ,895 1,176 59,511 51,171 2,133,260 2,762,307 2,762,307 59,511 2,134,436 51,171 $ 5,061,237 $ 126,249 $ 2,309,615 $ 58,

8 COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Landscape and Lighting Districts Nos Former RDA Low Income Housing Total Other Special Revenue Funds $ 2,979,095 $ 8,825 $ 21,207, ,982 7,674 3,846, ,919 1,176 23, ,724 4, ,000 $ 3,002,572 $ 8,825 $ 26,615,609 $ 60,999 $ $ 464,169 8,825 10,543 60,535 2,268,800 60,999 8,825 2,804, ,789 1,176 1,080,562 4,742,216 2,797,065 4,207,645 2,941,573 5,809,542 2,133,260 2,762,307 2,941,573 23,533,773 $ 3,002,572 $ 8,825 $ 26,615,

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10 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS Housing Mitigation Fee Community Development Block Grant Traffic Safety Gas Tax REVENUES: Taxes $ $ $ 242,858 $ Special assessments collected Intergovernmental revenues 952, ,428 Charges for services Investment earnings ,365 24, Fines and forfeitures 32,819 Miscellaneous 60,000 5,020 TOTAL REVENUES 33, , , ,579 EXPENDITURES: Current: General government 246,428 Public safety Parks, recreation and culture Public works Housing and redevelopment 60,000 Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES 60, ,428 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 33, , ,879 5,151 OTHER FINANCING SOURCES (USES) Transfers in Transfers out (45,352) TOTAL OTHER FINANCING SOURCES (USES) (45,352) NET CHANGE IN FUND BALANCES (12,305) 967, ,879 5,151 FUND BALANCES BEGINNING OF YEAR 13,749 1,385,907 2,530,186 19,181 FUND BALANCES END OF YEAR $ 1,444 $ 2,353,099 $ 2,797,065 $ 24,

11 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS (CONTINUED) REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Child Care Program Public Safety Police Grants New Construction Tax Planned Drainage $ 69,482 $ $ 199,849 $ 37, ,185 6, ,940 11, , , ,789 48,725 28, ,185 8, , ,185 37, ,687 76, ,452 (81,962) 76, ,452 (81,962) 1,196,989 7,026 1,318,647 2,079,961 $ 1,273,375 $ 7,475 $ 1,486,099 $ 1,997,

12 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Park and Recreation Facilities Traffic Signals Fire Facilities Restoration Recycling $ 314,438 $ 36,566 $ 35,141 $ 15,896 73, ,791 7,761 2,088 5,922 16, ,095 38,654 41, , ,293 27,099 35, , , , , ,816 38,654 41,063 (436,700) 122, , ,816 38,654 41,063 (314,183) 1,305, ,020 1,032,024 3,047,138 $ 1,448,171 $ 389,674 $ 1,073,087 $ 2,732,

13 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS (CONTINUED) REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Energy Independence Loan Air Quality Management Aquatic Center El Paseo Assessment District $ $ $ $ 235,225 63, , , ,840 58, , , , ,225 10,035 33, ,736 1,394, ,132 12, , , , ,033 1,407, ,736 (102,758) (44,429) (613,833) (8,511) 613, ,833 (102,758) (44,429) (8,511) 2,865, ,940 2,134,436 59,682 $ 2,762,307 $ 59,511 $ 2,134,436 $ 51,

14 COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Landscape and Lighting Districts Nos Former RDA Low Income Housing Total Other Special Revenue Funds $ $ $ 935, ,062 1,084,287 1,656, ,478 9, ,851 32, , ,790 5,153, , ,185 1,422, , , , , , , , , ,827 5,201, ,420 (651,827) (48,511) 93, ,827 1,481,842 (45,352) 93, ,827 1,436, ,085 1,387,979 2,695,488 22,145,794 $ 2,941,573 $ $ 23,533,

15 TRAFFIC SAFETY Budgetary Fund Balance, July 1 $ 13,749 $ 13,749 $ 13,749 $ Investment earnings Fines and forfeitures 135, ,000 32,819 (102,181) Amounts Available for Appropriations 148, ,849 46,796 (102,053) Transfers out 135, ,000 45,352 89,648 Total Charges to Appropriations 135, ,000 45,352 89,648 Budgetary Fund Balance, June 30 $ 13,849 $ 13,849 $ 1,444 $ (12,405) 133

16 GAS TAX Budgetary Fund Balance, July 1 $ 1,385,907 $ 1,385,907 $ 1,385,907 $ Intergovernmental 1,320,790 1,320, ,827 (367,963) Investment earnings 1,500 1,500 14,365 12,865 Amounts Available for Appropriations 2,708,197 2,708,197 2,353,099 (355,098) Public works 1,000,000 1,000,000 1,000,000 Total Charges to Appropriations 1,000,000 1,000,000 1,000,000 Budgetary Fund Balance, June 30 $ 1,708,197 $ 1,708,197 $ 2,353,099 $ 644,

17 HOUSING MITIGATION FEE Budgetary Fund Balance, July 1 $ 2,530,186 $ 2,530,186 $ 2,530,186 $ Taxes 78,300 78, , ,558 Investment earnings 15,000 15,000 24,021 9,021 Miscellaneous 30,000 30,000 60,000 30,000 Amounts Available for Appropriations 2,653,486 2,653,486 2,857, ,579 Housing and redevelopment 450, ,000 60, ,000 Total Charges to Appropriations 450, ,000 60, ,000 Budgetary Fund Balance, June 30 $ 2,203,486 $ 2,203,486 $ 2,797,065 $ 593,

18 COMMUNITY DEVELOPMENT BLOCK GRANT Budgetary Fund Balance, July 1 $ 19,181 $ 19,181 $ 19,181 $ Intergovernmental 294, , ,428 (48,242) Investment earnings Miscellaneous 5,020 5,020 Amounts Available for Appropriations 313, , ,760 (43,091) General government 294, , , ,604 Total Charges to Appropriations 294, , , ,604 Budgetary Fund Balance, June 30 $ 19,181 $ (73,181) $ 24,332 $ 97,

19 CHILD CARE PROGRAM Budgetary Fund Balance, July 1 $ 1,196,989 $ 1,196,989 $ 1,196,989 $ Taxes 44,600 44,600 69,482 24,882 Investment earnings 4,000 4,000 6,904 2,904 Amounts Available for Appropriations 1,245,589 1,245,589 1,273,375 27,786 Capital outlay 53,790 1,079,440 1,079,440 Total Charges to Appropriations 53,790 1,079,440 1,079,440 Budgetary Fund Balance, June 30 $ 1,191,799 $ 166,149 $ 1,273,375 $ 1,107,

20 PUBLIC SAFETY POLICE GRANTS Budgetary Fund Balance, July 1 $ 7,026 $ 7,026 $ 7,026 $ Intergovernmental 100, , ,185 5,185 Investment earnings Miscellaneous Amounts Available for Appropriations 107, , ,660 5,634 Public safety 100, , , Total Charges to Appropriations 100, , , Budgetary Fund Balance, June 30 $ 7,026 $ 1,826 $ 7,475 $ 5,

21 NEW CONSTRUCTION TAX Budgetary Fund Balance, July 1 $ 1,318,647 $ 1,318,647 $ 1,318,647 $ Taxes 202, , ,849 (2,671) Investment earnings 2,000 2,000 4,940 2,940 Amounts Available for Appropriations 1,523,167 1,523,167 1,523, General government 32,085 28,787 3,298 Public works 75, ,313 8, ,763 Total Charges to Appropriations 75, ,398 37, ,061 Budgetary Fund Balance, June 30 $ 1,448,167 $ 1,289,769 $ 1,486,099 $ 196,

22 PLANNED DRAINAGE Budgetary Fund Balance, July 1 $ 2,079,961 $ 2,079,961 $ 2,079,961 $ Taxes 152, ,500 37,030 (115,470) Investment earnings 5,000 5,000 11,695 6,695 Amounts Available for Appropriations 2,237,461 2,237,461 2,128,686 (108,775) Public works 300,000 1,665, ,687 1,535,113 Total Charges to Appropriations 300,000 1,665, ,687 1,535,113 Budgetary Fund Balance, June 30 $ 1,937,461 $ 571,661 $ 1,997,999 $ 1,426,

23 PARK AND RECREATION FACILITIES Budgetary Fund Balance, July 1 $ 1,305,355 $ 1,305,355 $ 1,305,355 $ Taxes 110, , , ,438 Intergovernmental 15,896 15,896 Investment earnings 2,000 2,000 7,761 5,761 Amounts Available for Appropriations 1,417,355 1,417,355 1,643, ,095 Capital outlay 406, , , ,703 Total Charges to Appropriations 406, , , ,703 Budgetary Fund Balance, June 30 $ 1,010,855 $ 786,373 $ 1,448,171 $ 661,

24 TRAFFIC SIGNALS Budgetary Fund Balance, July 1 $ 351,020 $ 351,020 $ 351,020 $ Taxes 115, ,000 36,566 (78,434) Investment earnings ,088 1,588 Amounts Available for Appropriations 466, , ,674 (76,846) Capital outlay 25, , ,000 Total Charges to Appropriations 25, , ,000 Budgetary Fund Balance, June 30 $ 441,520 $ 141,520 $ 389,674 $ 248,

25 FIRE FACILITIES RESTORATION Budgetary Fund Balance, July 1 $ 1,032,024 $ 1,032,024 $ 1,032,024 $ Taxes 66,920 66,920 35,141 (31,779) Investment earnings 3,500 3,500 5,922 2,422 Amounts Available for Appropriations 1,102,444 1,102,444 1,073,087 (29,357) Capital outlay 30,565 1,000,171 1,000,171 Total Charges to Appropriations 30,565 1,000,171 1,000,171 Budgetary Fund Balance, June 30 $ 1,071,879 $ 102,273 $ 1,073,087 $ 970,

26 RECYCLING Budgetary Fund Balance, July 1 $ 3,047,138 $ 3,047,138 $ 3,047,138 $ Intergovernmental 73,007 73,007 Charges for services 113, ,791 Investment earnings 10,000 10,000 16,179 6,179 Miscellaneous Transfers in 122, ,517 Amounts Available for Appropriations 3,057,138 3,057,138 3,373, ,466 General government 538, , , ,927 Parks, recreation and culture 30,000 30,000 27,099 2,901 Public works 340, ,000 35, ,349 Capital outlay 155, , ,606 10,394 Transfers out 40,000 40,000 40,000 Total Charges to Appropriations 1,103,780 1,174, , ,571 Budgetary Fund Balance, June 30 $ 1,953,358 $ 1,882,918 $ 2,732,955 $ 850,

27 ENERGY INDEPENDENCE LOAN Budgetary Fund Balance, July 1 $ 2,865,065 $ 2,865,065 $ 2,865,065 $ Investment earnings 576, , ,097 (268,403) Amounts Available for Appropriations 3,441,565 3,441,565 3,173,162 (268,403) General government 10,000 10,000 10,035 (35) Debt service: Principal retirement 116, , ,000 Interest and fiscal charges 206, , ,820 2,120 Total Charges to Appropriations 332, , ,855 2,085 Budgetary Fund Balance, June 30 $ 3,108,625 $ 3,028,625 $ 2,762,307 $ (266,318) 145

28 AIR QUALITY MANAGEMENT Budgetary Fund Balance, July 1 $ 103,940 $ 103,940 $ 103,940 $ Intergovernmental 62,000 62,000 63,001 1,001 Investment earnings Miscellaneous 58,000 58,000 Amounts Available for Appropriations 166, , ,544 59,404 General government 39,700 39,700 33,901 5,799 Capital outlay 132, ,132 3 Total Charges to Appropriations 39, , ,033 5,802 Budgetary Fund Balance, June 30 $ 126,440 $ (5,695) $ 59,511 $ 65,

29 AQUATIC CENTER Budgetary Fund Balance, July 1 $ 2,134,436 $ 2,134,436 $ 2,134,436 $ Charges for services 719, , ,687 60,562 Investment earnings 4,500 4,500 13,840 9,340 Transfers in 680, , ,833 (66,167) Amounts Available for Appropriations 3,538,061 3,538,061 3,541,796 3,735 Parks, recreation and culture 1,423,550 1,423,550 1,394,974 28,576 Capital outlay 12,386 (12,386) Total Charges to Appropriations 1,423,550 1,423,550 1,407,360 16,190 Budgetary Fund Balance, June 30 $ 2,114,511 $ 2,114,511 $ 2,134,436 $ 19,

30 EL PASEO ASSESSMENT DISTRICT Budgetary Fund Balance, July 1 $ 59,682 $ 59,682 $ 59,682 $ Assessments 250, , ,225 (14,775) Amounts Available for Appropriations 309, , ,907 (14,775) General government 250, , ,736 6,264 Total Charges to Appropriations 250, , ,736 6,264 Budgetary Fund Balance, June 30 $ 59,682 $ 59,682 $ 51,171 $ (8,511) 148

31 LANDSCAPE AND LIGHTING DISTRICT NOS 1 17 Budgetary Fund Balance, July 1 $ 2,695,488 $ 2,695,488 $ 2,695,488 $ Assessments 861, , ,062 (12,605) Investment earnings ,728 9,328 Transfers in 75,000 75,000 93,665 18,665 Amounts Available for Appropriations 3,632,555 3,632,555 3,647,943 15,388 Public works 822, , , ,129 Total Charges to Appropriations 822, , , ,129 Budgetary Fund Balance, June 30 $ 2,809,849 $ 2,805,056 $ 2,941,573 $ 136,

32 FORMER RDA LOW INCOME HOUSING Budgetary Fund Balance, July 1 $ $ $ $ Transfers in 824, , ,827 (172,497) Amounts Available for Appropriations 824, , ,827 (172,497) Housing and redevelopment 823, , , ,672 Capital outlay 1,000 1,000 1,000 Total Charges to Appropriations 824, , , ,672 Budgetary Fund Balance, June 30 $ $ (4,175) $ $ 4,