Capital Improvement Projects

Transcription

1 Capital Improvement Projects

2 CAPITAL IMPROVEMENT PROGRAM Introduction The Capital Improvement Program (CIP) is a coordinated program for maintenance and development of the City infrastructure system. The Capital Improvement Program is a dynamic planning tool based on the City's financial resources and improvement needs spread over a specified period of time, based on available revenues and staffing resources. AB 471, the State Congestion Management Program (CMP) and Measure M2, the County Growth Management Program (GMP) both require cities to adopt seven-year CIPs to be eligible for funding. Definition All potentially eligible capital projects must meet one or more of the following four criteria listed below. Capital projects should be of significant cost ($50,000 or more) and life expectancy of five or more years. Capital projects should involve the acquisition or construction of a new structure, building or land. Capital projects should involve/include enhancement of existing buildings, facilities, or infrastructure. Funding requests for technical studies or consultant services that will lead to the construction of a capital improvement/facility. Process The CIP process is a cooperative effort involving all departments within the City. The budget staff begins the process annually in December by requesting submittals. A detailed submittal form is completed for each project that includes a project description, justification, and requested funding. Projects are then grouped into eight major categories including Transportation, Parks and Open Space, Buildings and Facilities, Historic Preservation, Drainage, Water, Non-Potable Water and Sewer. A CIP Committee, consisting of the Public Works/Utilities Director, Assistant Public Works Director, and contracted City Engineer, reviews the project request forms and provides input in March. Projects are prioritized within the five major groups using a point rating system and/or master plan priority. Concurrently, staff works to estimate the revenues for each funding source over the seven-year span of the program. Based on available funding by category, and priority ranking, projects are then programmed into each fiscal year as funding allows. The CIP funding proposal is presented to the City Council in June during a budget workshop session. Final adoption of the CIP occurs during a public hearing in June. All changes made during the public process are incorporated into the adopted budget document which is published on the City website and distributed to City Staff. CIP Funding Sources Funding for the CIP comes from a variety of fund sources including Federal, State, County, developer and local funding. Most of these funds are earmarked for a specific purpose and cannot be used to offset operating costs. The following is only a partial list of some of the more common fund sources: City Funds Systems Development Tax revenues collected from new development to help defray City's cost for roadway improvements. Parks and Recreation Fees Revenues collected from new development; to be used for development of City parks, recreational facilities and historic buildings. Drainage Fees Revenues collected from new development to pay for development of the City's Master Plan 193

3 of Drainage. Agricultural Preservation Fees Revenues collected from new development; to be used for purchase and restoration to preserve the City's agricultural heritage. Capistrano Circulation Fee Program (CCFP) Revenues collected by traffic impact fees assessed on new development, and is based on either number of dwelling units or building square footage. Water Rates Revenues from water rates allocated for replacements as well as improvements and upgrades to the existing water system. Water Capital Improvement and Non-Potable Water Fees Revenues collected from new development to pay for new and upgraded water facilities necessary to service new development. Sewer Improvement Fees - Sewer connection fees normally collected from new development as a cost to connect to the existing system. These fees help to pay for costs of the City s treatment plant facilities, as well as development of new and upgraded sewer facilities as a result of City growth. Sewer Rates Revenue from sewer rates allocated for replacement in the existing sewer system. County Funds Measure M2 Local Return Funds are allocated by the Orange County Transportation Authority to each City for purposes of roadway improvement and maintenance on a pro-rata share basis. Measure M Project Specific Grant Funds Funds are allocated by the Orange County Transportation Authority on a competitive countywide basis. Funds are mainly for roadway improvements. State and Federal Funds Gas Tax - Gas Tax funds are allocated on population-based formula. With the exception of the annual preventative maintenance, the funds are used to offset costs for the street maintenance operations. Other Grants - Various State and Federal grants are available on a competitive basis for a number of programs such as: Safe, Accountable, Flexible, Efficient Transportation Equity Act (SAFETEA); Highway Planning and Construction; Transportation Enhancement Activities (TEA); and State and Local Transportation Funds. Bond Funds Community Facilities District (CFD) Bonds - On July 1, 2005, the City entered into a joint community facilities agreement with the Capistrano Unified School District (CUSD) and Whispering Hills, LLC to form Community Facilities District No of the Capistrano Unified School District ( District). Bonds issued by the District include funding for City-wide facilities which benefit the District. On June 14, 2004, the City entered into a joint community facilities agreement with CUSD and SJD Partners, LTD related to Community Facilities District No. 98-1A (98-1A) for the Pacifica San Juan residential development project. Pacific Point Development Partners LLC is the current developer for the project. The agreement was amended on March 1, Bonds issued by the 98-1A District include funding for City-wide facilities which benefit the 98-1A District. Successor Agency Non-Housing Bonds The San Juan Capistrano Community Redevelopment Agency (former Redevelopment Agency) issued the 2008 Series A Tax Allocation Bonds to provide financing for certain redevelopment projects. Upon dissolution of the former Redevelopment Agency the remaining bond 194

4 proceeds were transferred to the Successor Agency. On May 6, 2014, the City entered into a bond expenditure agreement with the Successor Agency to utilize the remaining bond proceeds of $1,980,000 to provide funding for the Verdugo Street Beautification Project (Project Number 14106). Commission Input At the start of the annual process, the City's Commissions are asked to provide input to be included in the CIP. The Capital Improvement Program is consistent with the Commissions' requests. Additionally, the Planning Commission reviews the Seven-Year CIP for consistency with the City s General Plan. Document Layout The Capital Budget document provides readers with cost estimates, methods of financing, and recommended project schedules for the City of San Juan Capistrano s CIP for the next seven years. Detailed project descriptions for new or existing projects that have additional appropriations planned between fiscal years 2016/17 and 2022/23 are also included in the document. Project descriptions include narrative summary of project work and the following information: Project Location Map provides a general location within the city for the project. New or Continuing A project is designated as new the year it first receives funding; thereafter it is continuing. Project Status The project s status is classified as one of the status types: New (Not Started), Continuing, Project Feasibility, Environmental, Design (includes pre-design and right of way acquisition), Bid/Award, and Construction. Managing Department The department within the City that is primarily managing the project. Project Type The type of project based on the City s eight project category types. Each project is assigned a five-digit number. The first two digits in the sequence relate to the fiscal year the project first received funding. The third digit represents one of eight project types: 1. Transportation 2. Parks and Open Space 3. Buildings and Facilities 4. Historic Preservation 5. Drainage 6. Non-Potable Water 7. Sewer 8. Water The final two digits are sequentially assigned to the projects in that specific year and project type. Annual Operating Impact The on-going operating budget impact a project will have on the City s budget. Life to Date Budget The sum total of all appropriations through the current fiscal year. Life to Date Expenditures The sum total of all expenditures through the current fiscal year. Prior Year Budget The amended budget for the current fiscal year. Prior Year Actuals The year to date actuals for the current fiscal year. Future Financial Requirements The projected future financial project requirements for the next seven fiscal years. Project Manager The person who manages the day-to-day activities of the project. Funding Sources The source of funds that will support the financial requirements of the project. 195

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7 CIP PROJECT SUMMARY BY TYPE ADOPTED ADOPTED PROJECT 2016/ /18 TRANSPORTATION xx105-local Streets Pavement Rehabilitation $ 1,120,000 $ 996,000 xx109-arterial Street Major Rehabilitation Program 516, , I-5/San Juan Creek Road Underpass Improvements Citywide Sign Replacement Program 173, Neighborhood Traffic Calming Projects 72,000 72, Countdown Pedestrian Signals 55, Traffic Signal Cabinet Upgrades 208, Del Obispo Street Widening Project 300,000 1,197, Ortega/Del Obispo New Left Turn 10, Vista Montana Pedestrian Improvements 50,000 SUBTOTAL $ 2,123,000 $ 3,207,550 PARKS AND OPEN SPACE Citywide Trail Improvements $ 70, Citywide Playground Upgrades 126, , Northwest Open Space Community Park 1,780, Malaspina Trail Connection Project 277, Riding Park Fire Flow and Recycled Water Supply Project 515, Cook La Novia Park Picnic Area Enhancements 175, Arce Park Renovation 75, Parks and Recreational Needs Assessment Report 97, Los Rios Park Phase II Improvements 330,000 SUBTOTAL $ 2,698,000 $ 853,000 BUILDINGS AND FACILITIES ADA Self Evaluation and Transition Plan Implementation $ 152,000 $ 152,000 xxxxx-el Camino Real Parkway Safety Lighting xxxxx-historic Town Center Park Storage Facility SUBTOTAL $ 152,000 $ 152,000 DRAINAGE Camino Capistrano Storm Drain, Del Obispo Street to San Juan Creek $ 50, Calle Arroyo and Sundance Drive Drainage Improvements 54, , La Novia and Camino La Ronda Drainage Improvements 38, San Juan Creek Road at Calle Caballero Drainage Improvements 55,000 xxxxx-avenida Aeropuerto at Calle Aviador & Calle Perfecto Drainage Improvements SUBTOTAL $ 104,000 $ 203,

8 CIP PROJECT SUMMARY BY TYPE ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2018/ / / / /23 TOTAL $ 1,063,500 $ 1,224,000 $ 1,259,000 $ 1,294,000 $ 1,327,000 $ 8,283, , , , , ,000 4,251,000 7,140,000 7,140, , , ,000 55, , ,000 1,497,550 10,000 50,000 $ 9,226,500 $ 1,850,000 $ 1,909,000 $ 1,925,000 $ 1,976,000 $ 22,217,050 $ 75,000 $ 75,000 $ 75,000 $ 295, , , , ,000 78, ,000 1,780, , , ,000 75,000 97,000 1,300,000 1,630,000 $ 1,481,000 $ 106,000 $ 181,000 $ 106,000 $ 153,000 $ 5,578,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 1,064,000 35,000 35, , ,000 $ 352,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 1,264,000 $ 110,000 $ 160, ,000 89, , , ,000 62,000 78, , , ,000 $ 391,000 $ 78,000 $ 170,000 $ 170,000 $ - $ 1,116,

9 CIP PROJECT SUMMARY BY TYPE ADOPTED ADOPTED PROJECT 2016/ /18 WATER Joint Regional Water Supply System Capital Replacements $ 20,000 $ 20, Pump Station Component Replacements 55, I-5 Utility Relocation 150, La Pata Pipeline Relocation 472, , San Juan Hills Greens Cathodic Protection System 184, S Zone Pump Station Discharge Line Replacement 25,000 50, Valve Insertion Program 100, , Capistrano Royale Fire Flow Pump 180, Palletization and Space Consolidation 40,000 40, Water Facility Control Systems 200, , Well Facility Equipment Replacement Program 140,000 xxxxx-system Repairs and Upgrade of Appurtenances xxxxx-san Juan Hills Greens Pipeline Replacement SUBTOTAL $ 1,566,000 $ 882,000 NON-POTABLE WATER Recycled Water Service Conversions Project $ 150,000 $ 150, Trampas Canyon Recycled Water Reservoir 101, , Recycled Expansion - Grants Application 165, Calle Arroyo Recycled Pipeline 324,000 SUBTOTAL $ 416,000 $ 575,000 SEWER xx701-annual Sewer Replacement Program $ 450,000 $ 450, South Orange County Wastewater Authority PC#2 Rehabilitation 1,460,000 1,755, New Hydraulic Capital Project #6 100, , South Orange County Wastewater Authority PC#5 Ocean Outfall Rehabilitation 75, , Sewer Flow Metering & SCADA Monitoring Project 200,000 SUBTOTAL $ 2,285,000 $ 2,555,000 GRAND TOTAL $ 9,344,000 $ 8,427,

10 CIP PROJECT SUMMARY BY TYPE ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2018/ / / / /23 TOTAL $ 620,000 $ 145,000 $ 187,000 $ 100,000 $ 100,000 $ 1,192,000 1,000,000 1,055, , ,000 1,149, , , ,000 1,065, , , , , ,000 80, , , , ,000 1,000,000 1,100,000 2,300,000 2,300,000 $ 1,035,000 $ 445,000 $ 1,167,000 $ 1,100,000 $ 3,400,000 $ 9,595,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 420, , , , , , , ,000 2,306,000 2,630,000 $ 125,000 $ 125,000 $ 2,431,000 $ 125,000 $ 125,000 $ 3,922,000 $ 500,000 $ 500,000 $ 550,000 $ 550,000 $ 600,000 $ 3,600,000 2,470,000 2,310,000 1,410, ,000 1,570,000 11,970,000 1,400,000 1,700, ,000 20, , ,000 $ 3,070,000 $ 4,230,000 $ 1,960,000 $ 1,545,000 $ 2,170,000 $ 17,815,000 $ 15,680,500 $ 6,986,000 $ 7,970,000 $ 5,123,000 $ 7,976,000 $ 61,507,

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13 CONSOLIDATED CIP FUNDS FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 21,749,994 $ 9,991,291 $ 12,405,723 REVENUES Revenue/Fees In 5,792,861 12,911,520 5,739,880 Current year project funding 49, , ,000 Project Specific Grants 1,785,320 23, ,000 Interest Earned 202,347 98, ,660 Other Reimbursements 2,200,901 1,580 1,171,000 Other Revenue 30,085 30,085 30,990 Loan Repayments 240,000 Transfers in/(out) 975,000 2,520, ,000 TOTAL PROJECTED REVENUES AND OTHER SOURCES $ 11,035,948 $ 16,064,060 $ 9,146,530 TOTAL FUNDS AVAILABLE $ 32,785,942 $ 26,055,351 $ 21,552,253 EXPENDITURES Transportation Projects 1,415,140 1,830,700 2,123,000 Parks and Open Space Projects 622, ,000 2,698,000 Buildings and Facilities Projects 25, , ,000 Historic Preservation Projects 137,587 Drainage Projects 29, , ,000 Non Potable Water Projects 250, ,000 Sewer Projects 1,155,528 2,390,797 2,285,000 Water Projects 981,208 2,186,000 1,566,000 Operating Expenditures ,000 TOTAL EXPENDITURES $ 4,367,252 $ 7,506,497 $ 9,404,000 ENDING FUND BALANCE $ 28,418,690 $ 18,548,854 $ 12,148,253 UNFUNDED PROJECTS Transportation Projects $ $ $ 2,159,500 Parks and Open Space Projects 200,000 Water Projects 1,500,000 TOTAL UNFUNDED PROJECTS $ $ $ 3,859,

14 CONSOLIDATED CIP FUNDS FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 12,148,253 $ 15,311,428 $ 11,780,603 $ 21,219,608 $ 20,469,848 $ 21,121,368 8,437,940 8,727,030 11,200,440 2,729,035 2,042,815 1,789, , , , , , , , , , , , , ,210 31,920 32,880 33,865 34,880 35,925 37, , , , , ,000 1,550,000 3,550,000 2,800,000 2,800,000 5,050,000 $ 11,590,725 $ 12,149,675 $ 16,425,005 $ 7,220,240 $ 5,774,520 $ 7,773,625 $ 23,738,978 $ 27,461,103 $ 28,205,608 $ 28,439,848 $ 26,244,368 $ 28,894,993 3,207,550 9,226,500 1,850,000 1,909,000 1,925,000 1,976, ,000 1,481, , , , , , , , , , , , ,000 78, , , , , ,000 2,431, , ,000 2,555,000 3,070,000 4,230,000 1,960,000 1,545,000 2,170, ,000 1,035, ,000 1,167,000 1,100,000 3,400,000 $ 8,427,550 $ 15,680,500 $ 6,986,000 $ 7,970,000 $ 5,123,000 $ 7,976,000 $ 15,311,428 $ 11,780,603 $ 21,219,608 $ 20,469,848 $ 21,121,368 $ 20,918,993 $ 555,000 $ 594,500 $ 561,500 $ 604,000 $ 698,000 $ 743,500 1,800, ,000 6,200, , , ,000 1,735,000 1,735, ,000 $ 1,290,000 $ 3,129,500 $ 1,876,500 $ 8,539,000 $ 2,433,000 $ 1,478,

15 FUND 1 - GENERAL FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 2,065,420 $ 2,000,000 $ 2,000,000 REVENUES Current Year Project Funding 23,694 60, ,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 23,694 $ 60,000 $ 600,000 TOTAL REVENUE AVAILABLE $ 2,089,114 $ 2,060,000 $ 2,600,000 EXPENDITURES xx105-local Streets Pavement Rehabilitation 450,000 xx109-arterial Street Major Rehabilitation Program 150, Placida - Habitat Restoration and Monitoring Camino Capistrano Athletic Arena Court Resurfacing Cook Cordova Park Softball Field #1 and Soccer Field #1 Rehabilitation Project 60,000 xxxxx-el Camino Real Parkway Safety Lighting TOTAL EXPENDITURES $ 1,064 $ 60,000 $ 600,000 ENDING FUND BALANCE $ 2,088,050 $ 2,000,000 $ 2,000,

16 FUND 1 - GENERAL FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000, , , , , , ,000 $ 600,000 $ 635,000 $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 2,600,000 $ 2,635,000 $ 2,600,000 $ 2,600,000 $ 2,600,000 $ 2,600, , , , , , , , , , , , ,000 35,000 $ 600,000 $ 635,000 $ 600,000 $ 600,000 $ 600,000 $ 600,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,000 $ 2,000,

17 FUND 10 - SYSTEMS DEVELOPMENT FY 2016/2018 ACTUAL ADOPTED Description 2014/ /16 BEGINNING FUND BALANCE $ 518,953 $ 250,506 REVENUES Systems Development Tax 195, ,070 Development Fees - Ord 211 4,240 35,125 Grants - Measure M Specific Projects 18,166 Investment Interest 3, TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 221,585 $ 984,015 TOTAL FUNDS AVAILABLE $ 740,538 $ 1,234,521 EXPENDITURES xx105-local Streets Pavement Rehabilitation 50, El Camino Real at Don Juan Retaining Wall 97, Citywide Sign Replacement Program 88, , Verdugo Street Beautification Project 2, ADA Self Evaluation and Transition Plan 19, Camino Capistrano Storm Drain, Del Obispo Street to San Juan Creek Road 49, Calle Arroyo and Sundance Drive Drainage Improvements 161, La Novia and Camino La Ronda Drainage Improvements Vista Montana Pedestrian Improvements San Juan Creek Road at Calle Caballero Drainage Improvements xxxxx-avenida Aeropuerto at Calle Aviador & Calle Perfecto Drainage Improvements TOTAL EXPENDITURES $ 187,570 $ 452,000 ENDING FUND BALANCE $ 552,968 $ 782,

18 FUND 10 - SYSTEMS DEVELOPMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2016/ / / / / / /23 $ 116,078 $ 708,718 $ 1,327,703 $ 1,265,413 $ 1,736,448 $ 1,715,953 $ 1,626, , , , , ,385 74,435 21,415 22,470 27,660 20,645 29,595 1,575 1, ,365 4,410 4,455 4,500 4,545 4,590 4,635 $ 746,640 $ 994,985 $ 608,710 $ 549,035 $ 149,505 $ 80,600 $ 26,575 $ 862,718 $ 1,703,703 $ 1,936,413 $ 1,814,448 $ 1,885,953 $ 1,796,553 $ 1,653, , ,000 50, ,000 54, ,000 38,000 89,000 50,000 55, ,000 62,000 78, , ,000 $ 154,000 $ 376,000 $ 671,000 $ 78,000 $ 170,000 $ 170,000 $ - $ 708,718 $ 1,327,703 $ 1,265,413 $ 1,736,448 $ 1,715,953 $ 1,626,553 $ 1,653,

19 FUND 11- PARK AND RECREATION FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 817,646 $ 1,154,490 $ 968,754 REVENUES Park/Recreation Fees 835,200 3,578, ,040 Investment Interest 6,783 4,640 10,745 Other Revenue 30,085 30,085 30,990 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 872,068 $ 3,612,885 $ 862,775 TOTAL REVENUE AVAILABLE $ 1,689,714 $ 4,767,375 $ 1,831,529 EXPENDITURES Citywide Trail Improvements 75, Blas Aguilar Adobe (Phase C) 21, Playground Upgrades 25,387 50, , Northwest Open Space Community Park 181, Eastern Open Space Trails/Citywide Bikeway Gap Closure 17, Reata Park & Event Center 27, Los Rios Park Drainage Improvements 6, Cook Cordova Park Playground Equipment Project 91, Malaspina Trail Connection Project 56, , Cook La Novia Park Picnic Area Enhancements Arce Park Renovation Parks and Recreational Needs Assessment Report Los Rios Park Phase II Improvements TOTAL EXPENDITURES $ 91,806 $ 278,000 $ 584,000 ENDING FUND BALANCE $ 1,597,908 $ 4,489,375 $ 1,247,

20 FUND 11- PARK AND RECREATION FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 1,247,529 $ 1,258,339 $ 1,255,179 $ 3,853,649 $ 3,718,709 $ 3,659, ,040 1,434,000 2,659,535 10,850 10,960 11,070 11,180 11,290 11,405 31,920 32,880 33,865 34,880 35,925 37,005 $ 863,810 $ 1,477,840 $ 2,704,470 $ 46,060 $ 47,215 $ 48,410 $ 2,111,339 $ 2,736,179 $ 3,959,649 $ 3,899,709 $ 3,765,924 $ 3,708,334 70,000 75,000 75,000 75, , , , , ,000 78, ,000 75,000 97, ,000 1,300,000 $ 853,000 $ 1,481,000 $ 106,000 $ 181,000 $ 106,000 $ 153,000 $ 1,258,339 $ 1,255,179 $ 3,853,649 $ 3,718,709 $ 3,659,924 $ 3,555,

21 FUND 12 - DRAINAGE FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ (379,153) $ (389,662) $ (341,622) REVENUES Drainage Fees 45, ,625 31,300 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 45,250 $ 114,625 $ 31,300 TOTAL REVENUE AVAILABLE $ (333,903) $ (275,037) $ (310,322) EXPENDITURES Camino Capistrano Off-Ramp Catch Basins 2,759 TOTAL EXPENDITURES $ 2,759 $ - $ - ENDING FUND BALANCE $ (336,662) $ (275,037) $ (310,322) 212

22 FUND 12 - DRAINAGE FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ (310,322) $ (247,332) $ (135,527) $ (119,867) $ (89,537) $ (69,647) 62, ,805 15,660 30,330 19,890 $ 62,990 $ 111,805 $ 15,660 $ 30,330 $ 19,890 $ - $ (247,332) $ (135,527) $ (119,867) $ (89,537) $ (69,647) $ (69,647) $ - $ - $ - $ - $ - $ - $ (247,332) $ (135,527) $ (119,867) $ (89,537) $ (69,647) $ (69,647) 213

23 FUND 13 - AGRICULTURAL PRESERVATION FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 816,821 $ 579,777 $ 961,131 REVENUES Agricultural Preservation Fees 17, , ,400 Investment Interest 4, ,125 Other Interest 8,200 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 30,655 $ 197,905 $ 113,525 TOTAL REVENUE AVAILABLE $ 847,476 $ 777,682 $ 1,074,656 EXPENDITURES Riding Park Fire Flow and Recycled Water Supply Project 515,000 TOTAL EXPENDITURES $ - $ - $ 515,000 ENDING FUND BALANCE $ 847,476 $ 777,682 $ 559,

24 FUND 13 - AGRICULTURAL PRESERVATION FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 559,656 $ 704,441 $ 863,611 $ 1,005,111 $ 1,043,761 $ 1,064, , , ,500 37,650 19,500 2,500 7,195 1,000 1,000 1,000 1,000 1,000 $ 144,785 $ 159,170 $ 141,500 $ 38,650 $ 20,500 $ 3,500 $ 704,441 $ 863,611 $ 1,005,111 $ 1,043,761 $ 1,064,261 $ 1,067,761 $ - $ - $ - $ - $ - $ - $ 704,441 $ 863,611 $ 1,005,111 $ 1,043,761 $ 1,064,261 $ 1,067,

25 FUND 17 - GAS TAX FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 741,862 $ 372 $ 133,584 REVENUES Gas Tax 2103 (New HUTA) 382, ,010 85,435 Gas Tax , , ,235 Gas Tax , , ,230 Gas Tax , , ,165 Gas Tax ,000 6,000 6,000 Investment Interest 3, ,125 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 1,045,297 $ 957,065 $ 753,190 TOTAL REVENUE AVAILABLE $ 1,787,159 $ 957,437 $ 886,774 EXPENDITURES xx105-local Streets Pavement Rehabilitation 74, ,000 xx109 - Arterial Street Major Rehabilitation Program 3, , , El Camino Real at Don Juan Retaining Wall 219, Citywide Sign Replacement Program 65,000 Transfer Out-General Fund (Street Maintenance) 450, , ,000 TOTAL EXPENDITURES $ 812,380 $ 928,000 $ 835,000 ENDING FUND BALANCE $ 974,779 $ 29,437 $ 51,

26 FUND 17 - GAS TAX FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 51,774 57,429 57,634 57,459 40,979 51,279 86,290 87,155 88,025 88,905 89,795 90, , , , , , , , , , , , , , , , , , ,490 6,000 6,000 6,000 6,000 6,000 6,000 6,185 6,245 6,305 6,370 6,435 6,500 $ 760,655 $ 768,205 $ 775,825 $ 783,520 $ 791,300 $ 799,155 $ 812,429 $ 825,634 $ 833,459 $ 840,979 $ 832,279 $ 850, , , , , , , , , , , , ,000 $ 755,000 $ 768,000 $ 776,000 $ 800,000 $ 781,000 $ 799,000 $ 57,429 $ 57,634 $ 57,459 $ 40,979 $ 51,279 $ 51,

27 FUND 18 - CCFP FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 5,769,559 $ 4,341,019 $ 4,512,891 REVENUES Circulation Fees 203,074 2,312, ,865 Investment Interest 33,057 27,435 35,790 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 236,131 $ 2,339,490 $ 605,655 TOTAL AVAILABLE $ 6,005,690 $ 6,680,509 $ 5,118,546 EXPENDITURES Del Obispo Circulation Improvements & Bridge Widening 12, I-5/San Juan Creek Road Underpass Improvements Camino Las Ramblas and I-5 Northbound Traffic Signal Modification Alipaz Street Widening, Camino Del Avion to Calle Rolando 2, San Juan Creek Rd and Calle Cartegena Traffic Signal Del Obispo Street Widening Project 125, Ortega/Del Obispo New Left Turn 10,000 Operating Expenditure - CCFP Fee Study 914 TOTAL EXPENDITURES $ 16,505 $ - $ 135,000 ENDING FUND BALANCE $ 5,989,185 $ 6,680,509 $ 4,983,

28 FUND 18 - CCFP FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 4,983,546 $ 6,445,316 $ 1,269,896 $ 2,920,906 $ 3,276,686 $ 3,370,436 2,024,395 1,928,070 1,614, ,535 56,135 36,935 36,150 36,510 36,875 37,245 37,615 37,990 $ 2,060,545 $ 1,964,580 $ 1,651,010 $ 355,780 $ 93,750 $ 74,925 $ 7,044,091 $ 8,409,896 $ 2,920,906 $ 3,276,686 $ 3,370,436 $ 3,445,361 7,140, ,775 $ 598,775 $ 7,140,000 $ - $ - $ - $ - $ 6,445,316 $ 1,269,896 $ 2,920,906 $ 3,276,686 $ 3,370,436 $ 3,445,

29 FUND 31 - AIR QUALITY MANAGEMENT DISTRICT (AQMD)/AB2766 FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ - $ - $ - REVENUES Current Year Project Funding 1, , ,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 1,504 $ 136,360 $ 127,000 TOTAL REVENUE AVAILABLE $ 1,504 $ 136,360 $ 127,000 EXPENDITURES Regional Traffic Signal Synchronization Program (Del Obispo Street) 638 4, Neighborhood Traffic Calming Projects ,000 72, Countdown Pedestrian Signals ,000 55,000 TOTAL EXPENDITURES $ 1,504 $ 136,360 $ 127,000 ENDING FUND BALANCE $ - $ - $ - 220

30 FUND 31 - AIR QUALITY MANAGEMENT DISTRICT (AQMD)/AB2766 FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ - $ - $ - $ - $ - $ - 72,000 $ 72,000 $ - $ - $ - $ - $ - $ 72,000 $ - $ - $ - $ - $ - 72,000 $ 72,000 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 221

31 FUND 32 - MEASURE M FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 386,949 $ 149,418 $ 50,915 REVENUES Measure M Local Turnback $ 599,334 $ 677,140 $ 662,525 Investment Interest 1,562 6,860 6,930 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 600,896 $ 684,000 $ 669,455 TOTAL AVAILABLE $ 987,845 $ 833,418 $ 720,370 EXPENDITURES xx105-local Streets Pavement Rehabilitation 131, , ,000 xx109-arterial Street Major Rehabilitation Program 58, , El Camino Real at Don Juan Retaining Wall 126, Cam Del Avion/Ave Descanso-Lighted Crosswalk & Via Positiva Sidewalk 6, Citywide Sign Replacement Program 322, Bridge at Acjachema Street and La Calera Street Traffic Signal Cabinet Upgrades 90,000 TOTAL EXPENDITURES $ 646,282 $ 793,000 $ 670,000 ENDING FUND BALANCE $ 341,563 $ 40,418 $ 50,

32 FUND 32 - MEASURE M FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 50,370 $ 485 $ 650 $ 1,455 $ 1,520 $ 1,705 $ 697,115 $ 731,595 $ 767,665 $ 801,855 $ 836,905 $ 870,380 7,000 7,070 7,140 7,210 7,280 7,355 $ 704,115 $ 738,665 $ 774,805 $ 809,065 $ 844,185 $ 877,735 $ 754,485 $ 739,150 $ 775,455 $ 810,520 $ 845,705 $ 879, , , , , , , , ,000 $ 754,000 $ 738,500 $ 774,000 $ 809,000 $ 844,000 $ 877,000 $ 485 $ 650 $ 1,455 $ 1,520 $ 1,705 $ 2,

33 FUND 37 - HIGHWAYS, STREETS, AND ROADS GRANTS FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ (503,611) $ - $ - REVENUES Grants - State 627,229 Grants - Federal 4,585 Grants - Measure M Specific Projects 25,749 23, ,000 Investment Interest 3,211 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 660,774 $ 23,760 $ 175,000 TOTAL REVENUE AVAILABLE $ 157,163 $ 23,760 $ 175,000 EXPENDITURES Del Obispo Circulation Improvements & Bridge Widening 24, Cam Del Avion/Ave Descanso-Lighted Crosswalk & Via Positiva Sidewalk 107, Regional Traffic Signal Synchronization Program (Del Obispo Street) 23, Ortega Highway Widening from Calle Entradero to East City Limits 28, Del Obispo Street Widening Project 175,000 TOTAL EXPENDITURES $ 161,402 $ 23,760 $ 175,000 ENDING FUND BALANCE $ (4,239) $ - $ - 224

34 FUND 37 - HIGHWAYS, STREETS, AND ROADS GRANTS FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ - $ - $ - $ - $ - $ - 598,775 $ 598,775 $ - $ - $ - $ - $ - $ 598,775 $ - $ - $ - $ - $ - 598,775 $ 598,775 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 225

35 FUND 38 - OTHER GRANTS FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ (42,196) $ - $ - REVENUES Measure M Project Specific Grants 55,566 Other Reimbursements 2,081 1,580 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 57,647 $ 1,580 $ - TOTAL REVENUE AVAILABLE $ 15,451 $ 1,580 $ - EXPENDITURES Trash Capturing Screens 26, Regional Traffic Signal Synchronization Program (Del Obispo Street) 18,194 1,580 TOTAL EXPENDITURES $ 44,494 $ 1,580 $ - ENDING FUND BALANCE $ (29,043) $ - $ - 226

36 FUND 38 - OTHER GRANTS FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 227

37 FUND 51 - OPEN SPACE FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 2,107,834 $ - $ 428,778 REVENUES Investment Interest 10,960 10,100 2,500 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 10,960 $ 10,100 $ 2,500 TOTAL REVENUE AVAILABLE $ 2,118,794 $ 10,100 $ 431,278 EXPENDITURES Northwest Open Space Community Park 384, ,000 TOTAL EXPENDITURES $ 384,862 $ - $ 428,000 ENDING FUND BALANCE $ 1,733,932 $ 10,100 $ 3,

38 FUND 51 - OPEN SPACE FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 3,278 $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ 5,778 2,500 $ 2,500 $ - $ - $ - $ - $ - $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ - $ - $ - $ - $ - $ - $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ 5,778 $ 5,

39 FUND 52 - COMMUNITY FACILITIES DISTRICT BONDS FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ - $ 131,000 $ - REVENUES Other Reimbursements - Pacifica San Juan CFD ,000 Other Reimbursements - Whispering Hills CFD ,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ - $ - $ 1,171,000 TOTAL REVENUE AVAILABLE $ - $ 131,000 $ 1,171,000 EXPENDITURES Northwest Open Space Community Park 1,171,000 TOTAL EXPENDITURES $ - $ - $ 1,171,000 ENDING FUND BALANCE $ - $ 131,000 $ - 230

40 FUND 52 - COMMUNITY FACILITIES DISTRICT BONDS FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - 231

41 FUND 53 - SUCCESSOR AGENCY NON-HOUSING BONDS FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ - $ 59,050 $ 8,314 REVENUES Other Reimbursements $ 1,970,750 Investment Interest 11,011 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 1,981,761 $ - $ - TOTAL REVENUE AVAILABLE $ 1,981,761 $ 59,050 $ 8,314 EXPENDITURES Verdugo Street Beautification Project $ 22,217 $ 25, Historic Town Center Drainage Improvement Project TOTAL EXPENDITURES $ 22,217 $ 25,000 $ - ENDING FUND BALANCE $ 1,959,544 $ 34,050 $ 8,

42 FUND 53 - SUCCESSOR AGENCY NON-HOUSING BONDS FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ - $ - $ - $ - $ - $ - $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ - $ - $ - $ - $ - $ - $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,314 $ 8,

43 FUND 63 - WATER REPLACEMENT FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 1,442,277 $ 2,633 $ 648,450 REVENUES Transfer In - Water Operations 325,000 1,500,000 Other Reimbursements 228,070 Investment Interest 8,860 2,110 13,160 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 561,930 $ 1,502,110 $ 13,160 TOTAL REVENUE AVAILABLE $ 2,004,207 $ 1,504,743 $ 661,610 EXPENDITURES South Reservoir Habitat Restoration 2,475 30, Joint Regional Water Supply System Capital Replacements 17,260 20, Pump Station Component Replacements 55, San Juan Hills Waterline Replacements , I-5 Utility Relocation 943, Las Ramblas Sewer Activo Slope Replacement 87, La Pata Pipeline Relocation 467, Krum Reservoir 25, S Zone Pump Station Discharge Line Replacement 25, Water Facility Control Systems 180, Well Facility Equipment Replacement Program 100,000 xxxxx-system Repairs and Upgrade of Appurtenances xxxxx-san Juan Hills Greens Pipeline Replacement TOTAL EXPENDITURES $ 963,386 $ 773,500 $ 380,000 ENDING FUND BALANCE $ 1,040,821 $ 731,243 $ 281,

44 FUND 63 - WATER REPLACEMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 281,610 $ 44,900 $ 78,325 $ 496,885 $ 443,580 $ 357, , ,000 1,000,000 1,000,000 3,200,000 13,290 13,425 13,560 13,695 13,830 13,970 $ 13,290 $ 763,425 $ 763,560 $ 1,013,695 $ 1,013,830 $ 3,213,970 $ 294,900 $ 808,325 $ 841,885 $ 1,510,580 $ 1,457,410 $ 3,571,380 20, , , , , ,000 1,000,000 50, , , , , ,000 1,000,000 2,300,000 $ 250,000 $ 730,000 $ 345,000 $ 1,067,000 $ 1,100,000 $ 3,400,000 $ 44,900 $ 78,325 $ 496,885 $ 443,580 $ 357,410 $ 171,

45 FUND 64 - WATER CAPITAL IMPROVEMENT FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 286,835 $ 634,647 $ 2,198,014 REVENUES Water Capital Improvement Charge 569, , ,815 Water Capacity Charge 900, , ,970 Water Storage Fees 681, , ,240 Grants - State 246,432 Investment Interest 2,948 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 2,401,628 $ 2,334,490 $ 917,025 TOTAL REVENUE AVAILABLE $ 2,688,463 $ 2,969,137 $ 3,115,039 EXPENDITURES S Reservoir 2, I-5 Utility Relocation 150, Upper Chiquita Reservoir Recirculation Pump and Upgrade Project 13, La Pata Pipeline Relocation 472, Groundwater Recharge 1,500, San Juan Hills Greens Cathodic Protection System 184, Valve Insertion Program 100, Capistrano Royale Fire Flow Pump 180, Palletization and Space Consolidation 40,000 TOTAL EXPENDITURES $ 16,498 $ 1,500,000 $ 1,126,000 ENDING FUND BALANCE $ 2,671,965 $ 1,469,137 $ 1,989,

46 FUND 64 - WATER CAPITAL IMPROVEMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 1,989,039 $ 2,495,894 $ 3,775,389 $ 6,547,224 $ 6,613,154 $ 6,727, , , ,125 44,745 31,245 12, , ,835 1,063,115 58,445 40,775 15, , , ,595 62,740 42,760 14,640 $ 1,118,855 $ 1,584,495 $ 2,871,835 $ 165,930 $ 114,780 $ 42,790 $ 3,107,894 $ 4,080,389 $ 6,647,224 $ 6,713,154 $ 6,727,934 $ 6,770, , , , , , ,000 40,000 $ 612,000 $ 305,000 $ 100,000 $ 100,000 $ - $ - $ 2,495,894 $ 3,775,389 $ 6,547,224 $ 6,613,154 $ 6,727,934 $ 6,770,

47 FUND 65 - NON-POTABLE WATER CAPITAL IMPROVEMENT FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ (1,620,963) $ (885,101) $ (374,362) REVENUES Water Capacity Charge 322,576 41, ,620 Transfer In - Recycled Water Operations 600, , ,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 922,576 $ 861,595 $ 813,620 TOTAL REVENUE AVAILABLE $ (698,387) $ (23,506) $ 439,258 EXPENDITURES Recycled Water Service Conversions 250, , Water Facility Control Systems 20, Well Facility Equipment Replacement Program 40, Trampas Canyon Recycled Water Reservoir 101, Recycled Expansion - Grants Application 165, Calle Arroyo Recycled Pipeline TOTAL EXPENDITURES $ - $ 250,000 $ 476,000 ENDING FUND BALANCE $ (698,387) $ (273,506) $ (36,742) 238

48 FUND 65 - NON-POTABLE WATER CAPITAL IMPROVEMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ (36,742) $ 380,868 $ 1,114,188 $ 1,797,173 $ 162,668 $ 637, , , , , , , , , , ,000 $ 1,012,610 $ 858,320 $ 807,985 $ 796,495 $ 600,000 $ 600,000 $ 975,868 $ 1,239,188 $ 1,922,173 $ 2,593,668 $ 762,668 $ 1,237, ,000 24,000 24,000 24,000 24,000 24,000 20, , , , , , , ,000 2,306,000 $ 595,000 $ 125,000 $ 125,000 $ 2,431,000 $ 125,000 $ 125,000 $ 380,868 $ 1,114,188 $ 1,797,173 $ 162,668 $ 637,668 $ 1,112,

49 FUND 71 - SEWER REPLACEMENT FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 3,290,774 $ 331,442 $ 351,281 REVENUES Transfer In - Sewer Operations 500, , ,000 Investment Interest 18,806 23,220 23,390 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 518,806 $ 523,220 $ 523,390 TOTAL REVENUE AVAILABLE $ 3,809,580 $ 854,662 $ 874,671 EXPENDITURES xx701-annual Sewer Replacement Program 58, , , South Orange County Wastewater Authority PC#2 Rehabilitation 341, New Hydraulic Capital Project #6 100, I-5 Utility Relocation 1, Las Ramblas Sewer Activo Slope Replacement 262, South Orange County Wastewater Authority PC#5 Ocean Outfall Rehabilitation 75,000 TOTAL EXPENDITURES $ 402,023 $ 712,500 $ 625,000 ENDING FUND BALANCE $ 3,407,557 $ 142,162 $ 249,

50 FUND 71 - SEWER REPLACEMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 249,671 $ 123,296 $ 47,156 $ 116,256 $ 235,596 $ 710, , ,000 2,000,000 1,000,000 1,000,000 1,000,000 23,625 23,860 24,100 24,340 24,585 24,830 $ 523,625 $ 523,860 $ 2,024,100 $ 1,024,340 $ 1,024,585 $ 1,024,830 $ 773,296 $ 647,156 $ 2,071,256 $ 1,140,596 $ 1,260,181 $ 1,735, , , , , , ,000 35, , ,000 1,400, ,000 20,000 $ 650,000 $ 600,000 $ 1,955,000 $ 905,000 $ 550,000 $ 600,000 $ 123,296 $ 47,156 $ 116,256 $ 235,596 $ 710,181 $ 1,135,

51 FUND 72 - SEWER CAPITAL IMPROVEMENT FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ 6,758,001 $ 1,631,700 $ 743,517 REVENUES Sewer Connection Fees 376,013 1,716, ,765 Loan Repayment from Successor Agency 240,000 Loan Repayment from Water Operations Fund Transfer In - Sewer Replacement Investment Interest 41,902 22,390 35,350 Loan Interest 42,980 33,180 Current Year Funding from Reserves 60,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 460,895 $ 1,738,860 $ 1,338,295 TOTAL REVENUE AVAILABLE $ 7,218,896 $ 3,370,560 $ 2,081,812 EXPENDITURES South Orange County Wastewater Authority PC#2 Rehabilitation 739,829 1,460, New Hydraulic Capital Project #6 1,277, Grease Food Interceptor Program 15, Hydraulic Capacity Project #5 250, South Orange County Wastewater Authority PC#5 Ocean Outfall Rehabilitation 63, Sewer Flow Metering & SCADA Monitoring Project 200,000 Write-off 20% of Successor Agency Loan Repayment 60,000 TOTAL EXPENDITURES $ 754,829 $ 1,590,797 $ 1,720,000 ENDING FUND BALANCE $ 6,464,067 $ 1,779,763 $ 361,

52 FUND 72 - SEWER CAPITAL IMPROVEMENT FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ 361,812 $ 705,997 $ 174,597 $ 792,817 $ 1,292,687 $ 969,572 1,465,300 1,154,360 1,609, , ,730 22, , , , , , , , ,000 35,705 36,060 36,420 36,785 37,155 37,525 33,180 15,000 7,500 7,500 $ 2,249,185 $ 1,938,600 $ 2,893,220 $ 1,554,870 $ 671,885 $ 609,735 $ 2,610,997 $ 2,644,597 $ 3,067,817 $ 2,347,687 $ 1,964,572 $ 1,579,307 1,755,000 2,470,000 2,275,000 1,055, ,000 1,570, ,000 $ 1,905,000 $ 2,470,000 $ 2,275,000 $ 1,055,000 $ 995,000 $ 1,570,000 $ 705,997 $ 174,597 $ 792,817 $ 1,292,687 $ 969,572 $ 9,

53 FUND 81 - FACILITIES OPERATIONS FUND FY 2016/2018 ACTUAL ADOPTED ADOPTED Description 2014/ / /17 BEGINNING FUND BALANCE $ - $ - $ - REVENUES Current Year Project Funding 16, , ,000 TOTAL - PROJECTED REVENUES AND OTHER SOURCES $ 16,332 $ 101,000 $ 152,000 TOTAL REVENUE AVAILABLE $ 16,332 $ 101,000 $ 152,000 EXPENDITURES Friends of the Library Bookstore Relocation Library Exterior Repairs and Painting 3, La Sala Parking Lot Resurfacing Project Camino Capistrano Athletic Arena Court Resurfacing Project City Hall Complex Exterior Siding and Roof Repairs Replacement Project ADA Self Evaluation and Transition Plan Implementation 12,372 26, , Trabuco Creek Footbridge Renovation 75,000 xxxxx-historic Town Center Park Storage Facility TOTAL EXPENDITURES $ 16,332 $ 101,000 $ 152,000 ENDING FUND BALANCE $ - $ - $ - 244

54 FUND 81 - FACILITIES OPERATIONS FUND FY 2016/2018 ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED ADOPTED 2017/ / / / / /23 $ - $ - $ - $ - $ - $ - 152, , , , , ,000 $ 152,000 $ 317,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 317,000 $ 152,000 $ 152,000 $ 152,000 $ 152, , , , , , , ,000 $ 152,000 $ 317,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ - $ - $ - $ - $ - $ - 245

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56 Detailed Descriptions by Type 247

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58 Transportation 249

59 CIP#- XX105 Local Streets Pavement Rehabilitation PROJECT LOCATION: PROJECT DESCRIPTION: The project continues the City's pavement rehabilitation efforts for local streets pursuant to the requirements of the Orange County Transportation Authority (OCTA) Measure M Agreement and in accordance with the 2015 Citywide Pavement Management Program (PMP) Final Report. The following local streets will be rehabilitated and completed in Fiscal Year 16/17: Avenida De La Vista, Calle San Diego, Calle San Antonio, and Via Belardes. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Design Public Works-Utilities Transportation None Paul Meshkin PRIOR YEAR Life to Date Budget $ 8,182,846 Life to Date Actual Expenditures $ 7,965,293 PY Budget $ 1,704,395 PY Actuals $ 316,508 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 25,000 $ 35,000 $ 75,000 $ 40,000 Environmental (CEQA) Right of Way Acquisition Final Design 95,000 $ 96, ,000 $ 129, ,000 $ 134, ,000 Utility Relocation Construction (includes contingencies) 880, , , , , , ,000 Construction Management Services 120, , , , , , ,000 Other Costs TOTAL FUNDING $ 1,120,000 $ 996,000 $ 1,063,500 $ 1,224,000 $ 1,259,000 $ 1,294,000 $ 1,327,000 FUNDING SOURCE 32-Measure M $ 670,000 $ 546,000 $ 613,500 $ 774,000 $ 809,000 $ 844,000 $ 877,000 1-General Fund 450, , , , , , ,000 TOTAL FUNDING $ 1,120,000 $ 996,000 $ 1,063,500 $ 1,224,000 $ 1,259,000 $ 1,294,000 $ 1,327,

60 CIP XX109 - Arterial Street Pavement Rehabilitation PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the design/rehabilitation of arterial City streets in accordance with the pavement management program. This also allows for shelf-ready plans, which helps staff compete for grant funding from the County and State. Work is inclusive of replacement of damaged curb and gutter, sidewalks, and ADA ramps. Programmed FY streets include pavement design and construction for Camino Capistrano between Avenida Aeropuerto to Southern City Limit. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Pre-Design Public Works-Utilities Transportation None Paul Meshkin PRIOR YEAR Life to Date Budget $ 1,717,820 Life to Date Actual Expenditures $ 579,207 PY Budget $ 1,244,075 PY Actuals $ 105,462 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 25,000 $ 25,000 $ 30,000 $ 35,000 Environmental (CEQA) 2,500 $ 3,000 3,500 $ 3,500 3,500 $ 4,000 4,500 Right of Way Acquisition Final Design 154,000 88,000 94,000 94,000 98, , ,000 Utility Relocation Construction (includes contingencies) 1,540, , , , ,500 1,045,000 1,067,000 Construction Management Services 255, , , , , , ,000 Other Costs TOTAL FUNDING $ 1,976,500 $ 1,116,000 $ 1,212,500 $ 1,187,500 $ 1,254,000 $ 1,329,000 $ 1,392,500 FUNDING SOURCE 1-General Fund $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150,000 $ 150, Gas Tax 366, , , , , , ,000 Unfunded 1,460, , , , , , ,500 TOTAL FUNDING $ 1,976,500 $ 1,116,000 $ 1,212,500 $ 1,187,500 $ 1,254,000 $ 1,329,000 $ 1,392,

61 CIP# I-5/SAN JUAN CREEK UNDERPASS IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This intersection and road improvement project listed in the City's 2002 CCFP as project 10.4 will improve traffic circulation on San Juan Creek Road between Camino Capistrano and Valle Road, and including heavy truck turning movements at both intersections. Proposed improvements include: 1) one additional WB and one EB lanes on San Juan Creek Road for exclusive right turn movements to NB Camino Capistrano and SB Valle Road respectively; 2) one additional NB exclusive right turn lane on Camino Capistrano to EB San Juan Creek Road between the Interstate 5 off-ramp and San Juan Creek Road; 3) two additional NB left turn lanes on Valle Road to WB San Juan Creek Road; 4) one additional left turn lane on WB San Juan Creek Road to SB Valle Road; 5) bike lane and pedestrian sidewalk on the north side of San Juan Creek Road. Note that the SCRIP funding of $300,000 that was previously programmed for the project is based on the equivalent dwelling unit (EDU) tier of and may not be available until CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Design Public Works-Utilities Transportation None Khoon Tan PRIOR YEAR Life to Date Budget $ 1,327,892 Life to Date Actual Expenditures $ 393,849 PY Budget $ 940,440 PY Actuals $ 6,396 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 6,600,000 Construction Management Services 540,000 Other Costs TOTAL FUNDING $ - $ - $ 7,140,000 $ - $ - $ - $ - FUNDING SOURCE 18 - CCFP Developer Fees $ 7,140,000 TOTAL FUNDING $ - $ - $ 7,140,000 $ - $ - $ - $ - 252

62 CIP# Citywide Sign Replacement Program PROJECT LOCATION: PROJECT DESCRIPTION: This Project continues the Citywide sign replacement project which is required to meet one of the Federal Mandates outlined in the Manual on Traffic Control Devices (MUTCD) - Sign Compliance Requirements. Pursuant to the Federal Guidelines, Retro reflectivity requirements for all regulatory and warning signs must be met by January 2015, and the same requirements for all overhead signs must be met by All signs will be replaced to meet the requirements by the deadlines. Federal compliance requires a regular replacement program to be ongoing from that point forward, which will be programmed within the traffic operations budget. CIP FACTS: New or Continuing: Continuing Current Project Status: Continuing Managing Department: Public Works-Utilities Project Type: Transportation Annual Operating Impact: $1,000 Project Manager: Jim Devore PRIOR YEAR Life to Date Budget $ 887,404 Life to Date Actual Expenditures $ 631,505 PY Budget $ 285,515 PY Actuals $ 29,616 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 5,000 Utility Relocation Construction (includes contingencies) 162,000 $ 270,000 Construction Management Services 4,500 7,500 Other Costs 1,500 2,500 TOTAL FUNDING $ - $ 173,000 $ 280,000 $ - $ - $ - $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 173,000 $ 280,000 TOTAL FUNDING $ - $ 173,000 $ 280,000 $ - $ - $ - $ - 253

63 CIP# Neighborhood Traffic Calming Projects PROJECT LOCATION: PROJECT DESCRIPTION: This Project will evaluate, design and install traffic calming improvements such as; traffic pedestrian islands, stripping and restriping of crosswalks, speed humps, and flashing beacons to calm traffic and reduce vehicle speeds within various City locations. The specific projects will be identified in accordance with the AQMD AB 2766 Subvention Fund Program Resources Guidelines within the Citywide study. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Traffic None Jim Devore PRIOR YEAR Life to Date Budget $ 107,000 Life to Date Actual Expenditures $ 9,060 PY Budget $ 106,570 PY Actuals $ 8,630 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 10,000 $ 10,000 Utility Relocation Construction (includes contingencies) 55,000 55,000 Construction Management Services 5,000 5,000 Other Costs 2,000 2,000 TOTAL FUNDING $ 72,000 $ 72,000 $ - $ - $ - $ - $ - FUNDING SOURCE 31-AQMD $ 72,000 $ 72,000 TOTAL FUNDING $ 72,000 $ 72,000 $ - $ - $ - $ - $ - 254

64 CIP# Countdown Pedestrian Signals Project PROJECT LOCATION: PROJECT DESCRIPTION: Project consists of replacing existing pedestrian signals with countdown pedestrian signals at various locations within the City. The specific locations will be identified in accordance with the AQMD AB 2766 Subvention Fund Program Resources Guidelines within a Citywide study. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Transportation None Jim Devore PRIOR YEAR Life to Date Budget $ 87,501 Life to Date Actual Expenditures $ 891 PY Budget $ 87,065 PY Actuals $ 455 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 50,000 Construction Management Services 5,000 Other Costs TOTAL FUNDING $ 55,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 31- AQMD $ 55,000 TOTAL FUNDING $ 55,000 $ - $ - $ - $ - $ - $ - 255

65 CIP# Traffic Signal Cabinet Upgrades PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the upgrade of existing traffic signal controllers and cabinets to current standards. This project will include the addition of Battery Backup Units (BBU) at various locations as determined by a Traffic Signal Inventory Report. A number of cabinets are years old. The outdated equipment is no longer supported by the manufacturers and repairs are expensive. The BBU's provide temporary traffic signal operation during power outages. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Not Started Public Works-Utilities Transportation None Jim Devore PRIOR YEAR Life to Date Budget $ 25,000 Life to Date Actual Expenditures $ 354 PY Budget $ 25,000 PY Actuals $ 354 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 16,000 $ 16,000 $ 5,000 Utility Relocation Construction (includes contingencies) 176, , ,000 Construction Management Services 16,000 16,000 10,000 Other Costs TOTAL FUNDING $ 208,000 $ 208,000 $ 125,000 $ - $ - $ - $ - FUNDING SOURCE Unfunded $ 208, Measure M Turnback $ 208,000 $ 125,000 TOTAL FUNDING $ 208,000 $ 208,000 $ 125,000 $ - $ - $ - $ - 256

66 CIP# Del Obispo Street Widening Project Project Location: Description: The proposed Del Obispo Street Widening Project will eliminate the current traffic bottle-neck situation on the west side of Del Obispo Street from Calle Aspero to Paseo De La Paz. The widening of Del Obispo Street between Calle Aspero and Paseo De La Paz is within the Capistrano Circulation Fee Program, with completion of the widening project the traffic circulation improvement would be complete. The widening project will provide two south bound and two north bound lanes where it is currently one lane. A portion of the widening of Del Obispo from Calle Aspero to Paseo De La Paz was completed by the Oliva Subdivision Development Tentative Tract Map The remaining gaps north and south of the Private Development (Oliva Development) would be widened by the grants funds from OCTA 2014 Call For Projects. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Design Public Works- Utilities Transportation None Paul Meshkin PRIOR YEAR Life to Date Budget $ 220,000 Life to Date Actual Expenditures $ 105,945 PY Budget $ 220,000 PY Actuals $ 105,945 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Architectural Right of Way Acquisition $ 300,000 Design Direct Construction $ 870,000 Construction Management Services 143,550 Contingencies 87,000 Contract Administration 87,000 Mitigation Monitoring 10,000 Total Estimated Project Cost $ 300,000 $ 1,197,550 $ - $ - $ - $ - $ - Funding Source 37- Measure M Grant (Project O) $ 175,000 $ 598, CCFP Developer Fees 125, ,775 Total Funding $ 300,000 $ 1,197,550 $ - $ - $ - $ - $ - 257

67 CIP# Ortega/ Del Obispo New Left Turn PROJECT LOCATION: PROJECT DESCRIPTION: Construct a new left turn at the intersection of Ortega Highway and Del Obispo. The left turn will be from westbound Ortega Highway into the Del Taco driveway. Caltrans would not include this left turn during the interchange construction. The left turn will be completed when the intersection is relinquished by Caltrans to the City. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works- Utilities Transportation None Jim Devore PRIOR YEAR Life to Date Budget $ 30,000 Life to Date Actual Expenditures $ 131 PY Budget $ 30,000 PY Actuals $ 131 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 10,000 Construction Management Services Other Costs TOTAL FUNDING $ 10,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 18- CCFP Developer Fees $ 10,000 $ - $ - $ - $ - $ - $ - TOTAL FUNDING $ 10,000 $ - $ - $ - $ - $ - $ - 258

68 CIP# Vista Montana Pedestrian Improvements PROJECT LOCATION: SAN JUAN CREEK RD CAMINO LA PROJECT DESCRIPTION: Install Flashing beacon, striping, signage and handicap ramp improvements. Students cross Vista Montana just east of the San Juan Hills High School. Currently there is no ADA handicap ramp. To enhance pedestrian safety, a flashing beacon is recommended with the construction of the ADA ramp on the north side of Vista Montana. COUAGUE Vista Montana Pedestrian Improvements SAN JUAN HILLS HIGH SCHOOL LA PATA AVE VISTA MONTANA CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works Utilities Transportation None George Alvarez PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre Design/Study $ 5,000 Environmental (CEQA) Right of Way Acquisition Final Design 5,000 Utility Relocation Construction (includes contingencies) 40,000 Construction Management Services Other Costs TOTAL FUNDING $ 50,000 $ $ $ $ $ $ FUNDING SOURCE 10 Systems Development Taxes & Fees $ 50,000 $ $ $ $ $ $ TOTAL FUNDING $ 50,000 $ $ $ $ $ $ 259

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70 Parks & Open Space 261

71 CIP# Citywide Trails Improvements PROJECT LOCATION: PROJECT DESCRIPTION: The Citywide Trails Improvements Project continues the efforts to provide various trail improvements within the many trail/ open space areas in the City - ideally the first year would consist of the development of a trails needs assessment. The priorities laid out in the assessment will then be completed every two years. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Parks & Open Space None Joe Mankawich PRIOR YEAR Life to Date Budget $ 746,783 Life to Date Actual Expenditures $ 671,782 PY Budget $ 75,000 PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 60,000 Environmental (CEQA) 10,000 Right of Way Acquisition Final Design $ 8,000 $ 8,000 $ 8,000 Utility Relocation Construction (includes contingencies) 62,000 62,000 62,000 Construction Management Services Other Costs 5,000 5,000 5,000 TOTAL FUNDING $ - $ 70,000 $ 75,000 $ - $ 75,000 $ - $ 75,000 FUNDING SOURCE 11- Parks & Recreation Developer Fees $ 70,000 $ 75,000 $ 75,000 $ 75,000 TOTAL FUNDING $ - $ 70,000 $ 75,000 $ - $ 75,000 $ - $ 75,

72 CIP# Citywide Playground Upgrades PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for necessary upgrades to the pre-existing playground equipment (PE) that does not meet safeguards according to Safety Standards for public park use as identified by the 2007 Needs Assessment Report, and/or shade structures (SS) for public playground equipment at: Bonita Park - both (SS) and (PE). Cook La Novia Park - (SS) only, (PE) upgrades installed in Cook Del Campo Park - (SS) only, (PE) upgrades installed. Descanso Park - both (SS) and (PE). Four Oaks Park - (SS) only, (PE) upgrades installed in Junipero Serra Park - both (SS) and (PE). La Ronda Park - (SS) only, (PE) upgrades installed in Mission Bell Park - both (SS) and (PE). San Juan Creek Neighborhood Park - both (SS) and (PE). Los Rios Park - both (SS) and (PE). ACU Canyon Park - both (SS) and (PE). CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Community Services Parks & Open Space None Gil Leon PRIOR YEAR Life to Date Budget $ 210,178 Life to Date Actual Expenditures $ 136,013 PY Budget $ 74,165 PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 5,000 Environmental (CEQA) 15,000 Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) 106,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 78,000 Construction Management Services Other Costs TOTAL FUNDING $ 126,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 78,000 FUNDING SOURCE 11- Park and Recreation Developer Fees $ 126,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 78,000 TOTAL FUNDING $ 126,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 106,000 $ 78,

73 CIP NORTHWEST OPEN SPACE COMMUNITY PARK PROJECT LOCATION: Project Location PROJECT DESCRIPTION: This project will provide for final design and construction of a new Concept Plan (referred to as Option 4) that was approved by the City Council on May 3, The approximately 3.3 acres of park improvements will include (1) a northbound left turn lane on Camino Capistrano into the park; (2) a paved entry/access road, entry gate and soil-cement parking lot; (3) a prefabricated restroom with attached drinking fountain; (4) a group picnic area with pavilion, shelters and supporting amenities; (5) a group cultural area depicting a cultural village that includes an entry monument, discovery trail, interpretive trail signage, educational signage/depictions, directional elements/markers, ramadas, kiichas, manos, metates, a Corrone statue with rock water feature, a naturally designed amphitheater with seating for about 150 persons, a storage area, shade trees, and native plant habitat; (6) a multi-use trail w/ segregated hitching posts and bicycle racks; (7) a pole corral at the existing equestrian staging area. CIP FACTS: New or Continuing: Continuing Current Project Status: Design Managing Department: Public Works-Utilities Project Type: Parks & Open Space Annual Operating Impact: $60,000-$70,000 Project Manager: Khoon Tan PRIOR YEAR Life to Date Budget $ 1,907,628 Life to Date Actual Expenditures $ 664,962 PY Budget $ 1,315,255 PY Actuals $ 72,589 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 300,000 Utility Relocation Construction (includes contingencies) 1,480,000 Construction Management Services Other Costs TOTAL FUNDING $ 1,780,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 51 - Open Space Bond Funds $ 428, CFD 98-1 Funds (Pacifica San Juan) 850, CFD Funds (Whispering Hills) 321, Park and Recreation Fees 181,000 TOTAL FUNDING $ 1,780,000 $ - $ - $ - $ - $ - $ - 264

74 CIP# Malaspina Trail Connection Project PROJECT LOCATION: PROJECT DESCRIPTION: The Malaspina Trail Connection Project will establish a new trail along the westerly edge of the Malaspina Tract development to connect the Mission Hills Trail to Helicopter Trail. This trail link will allow access to Malaspina Road and an existing trail that is located behind Endevco which connects to Helicopter Hill. The project consists of establishing a 10 foot wide trail within Lots B, 1, 2, and 3 of Tract 9184 (Malaspina) approximately 1,000 ft. Even though the grade across the above mentioned lots would be steep, the HOA has requested that no switchbacks be incorporated as part of this project. Therefore, the design will incorporate landing areas along the trail length in order to comply with ADA requirements. The project will be comprised of the following improvements, (1) Clearing and grubbing, (2) Grading (including water bars), (3) Culvert/ drainage work (pipe installation), and (4) Trail fencing. Because portions of the trail will cross private property the project will require right-of -way acquisition. CIP FACTS: New or Continuing: Continuing Current Project Status: Design Managing Department: Public Works-Utilities Project Type: Parks & Open Space Annual Operating Impact: $1,000 Project Manager: Joe Mankawich PRIOR YEAR Life to Date Budget $ 56,000 Life to Date Actual Expenditures $ - PY Budget $ 56,000 PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 24,000 Utility Relocation Construction (includes contingencies) 230,000 Construction Management Services 23,000 Other Costs TOTAL FUNDING $ 277,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 11- Parks and Recreation Developer Fees $ 277,000 TOTAL FUNDING $ 277,000 $ - $ - $ - $ - $ - $ - 265

75 CIP# Riding Park Fire Flow and Recycled Water Supply PROJECT LOCATION: PROJECT DESCRIPTION: The City's Rancho Mission Viejo Riding Park (RMV-RP) needs to have a reliable supply of both fire flow protection to key buildings on this City owned property and recycled water supply for irrigation of public athletic fields. CIP FACTS: New or Continuing: New Current Project Status: Not Started Managing Department: Public Works-Utilities Project Type: Parks & Open Space Annual Operating Impact: $500 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 35,000 Right of Way Acquisition Final Design 30,000 Utility Relocation Construction (includes contingencies) 430,000 Construction Management Services 20,000 Other Costs TOTAL FUNDING $ 515,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 13-Agricultural Preservation Developer Fees $ 515,000 $ - $ - $ - $ - $ - $ - TOTAL FUNDING $ 515,000 $ - $ - $ - $ - $ - $ - 266

76 CIP# Cook La Novia Park Picnic Area Enhancements PROJECT LOCATION: PROJECT DESCRIPTION: The project area would be in the space referred to by Community Services as the "Green-belt area". The project would include four (4) cement pads with shade structures. The project would also include one (1) Bar-B-Que pit and one (1) trash can per pad. This will enhance the use of Cook La Novia Park and provide for rental opportunities. This project would enhance the park and also provide a safer environment for public use. Project Location CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Community Services Parks & Open Space None Gil Leon PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 10,000 Environmental (CEQA) 5,000 Right of Way Acquisition Final Design 40,000 Utility Relocation Construction (includes contingencies) 120,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ 175,000 $ - $ - $ - $ - $ - FUNDING SOURCE 11- Park and Recreation Developer Fees $ 175,000 TOTAL FUNDING $ - $ 175,000 $ - $ - $ - $ - $ - 267

77 CIP Arce Park Renovation PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the renovation of the existing Arce Park by converting the small turf area to brick paving with drought-tolerant planting within landscape pockets. Existing irrigation will be maintained and reconfigured to irrigate the landscape pockets. Project Location CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Community Services Parks & Open Space None Kipp Lyons PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 5,000 Right of Way Acquisition Final Design 10,000 Utility Relocation Construction (includes contingencies) 60,000 Construction Management Services Other Costs TOTAL FUNDING $ 75,000 $ - $ - $ - $ - $ - FUNDING SOURCE 11- Parks and Recreation Developer Fees $ 75,000 TOTAL FUNDING $ 75,000 $ - $ - $ - $ - $ - 268

78 CIP Parks and Recreational Needs Assessment Report PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for a Parks and Recreation Needs Assessment for recreation services, City amenities and facilities and future projections as it relates to demographics, service needs and facilities. A new assessment is needed in order to update the last assessment report that was completed back in CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Community Services Parks & Open Space None Gil Leon/ Heidi Ivanoff PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 97,000 Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) Construction Management Services Other Costs TOTAL FUNDING $ - $ 97,000 $ - $ - $ - $ - $ - FUNDING SOURCE 11- Parks and Recreation Developer Fees $ 97,000 TOTAL FUNDING $ - $ 97,000 $ - $ - $ - $ - $ - 269

79 CIP Los Rios Park Phase II Improvements PROJECT LOCATION: PROJECT DESCRIPTION: The Los Rios Park Phase 2 project is proposed on a 2.9 acre site located at the corner of Paseo Adelanto and Ramos Street. The site directly abuts the Phase 1 improvements which opened in August The park design includes a native plant garden and a presentation area that is nestled into the Coast live oak grove. The gardens accessed via decomposed gravel walkways will provide three links to the Phase 1 area as well as to the City s Trabuco Creek equestrian trail. Interpretive displays will be provided to tell the story of the highlighted native habitat communities. A Native American sculpture, depicting Native Acjachemen (Juaneño Band of Mission Indians) people engaged in hunting/gathering with interpretive educational boards will also be provided to depict the connection between the Native American inhabitants of the area and the natural ecology. A permanent parking lot will replace the existing temporary gravel parking area that was previously installed to serve as overflow parking for downtown. Project Location CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Parks & Open Space TBD Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 20,000 Environmental (CEQA) 60,000 Right of Way Acquisition Final Design 250,000 Utility Relocation Construction (includes contingencies) $ 1,300,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ 330,000 $ 1,300,000 $ - $ - $ - $ - FUNDING SOURCE 11- Parks and Recreation Developer Fees $ 330,000 $ 1,300,000 TOTAL FUNDING $ - $ 330,000 $ 1,300,000 $ - $ - $ - $ - 270

80 Buildings & Facilities 271

81 CIP# ADA Transition Plan Implementation PROJECT LOCATION: PROJECT DESCRIPTION: The City s Americans with Disabilities Act (ADA) Compliance Program includes an ADA Self-Evaluation and Transition Plan that will fulfill the requirements set forth in Title II of the ADA. The ADA states that a public entity must reasonably modify its policies, practices, or procedures to avoid discrimination against people with disabilities. The Program will also assist the City in identifying policy, program, and physical barriers to accessibility and in developing barrier removal solutions that will facilitate the opportunity of access to all individuals. The City s ADA Self-Evaluation and Transition Plan include: Phase I Self- Evaluation: Survey, review, and analysis of facilities, public buildings, parks, streets, programs, services and activities; Phase II Transition Plan: Collaborating with various stakeholders to review Phase I results, establish priorities and schedules for completion, and reach consensus for a finished product. Phase I is complete and Phase II is underway. The cost in FY and subsequent years provides for design and construction of improvements as identified in the Transition Plan. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Buildings & Facilities None Paul Meshkin PRIOR YEAR Life to Date Budget $204,002 Life to Date Actual Expenditures $90,197 PY Budget $191,630 PY Actuals $77,825 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 Environmental (CEQA) Right of Way Acquisition Final Design 10,000 10,000 10,000 10,000 10,000 10,000 10,000 Utility Relocation Construction (includes contingencies) 125, , , , , , ,000 Construction Management Services 12,000 12,000 12,000 12,000 12,000 12,000 12,000 Other Costs TOTAL FUNDING $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 FUNDING SOURCE 81- Facilities Operations $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 TOTAL FUNDING $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,000 $ 152,

82 CIP XXXXX - EL CAMINO REAL PARKWAY SAFETY LIGHTING PROJECT LOCATION: Project Location PROJECT DESCRIPTION: This project will provide low level safety lighting along the landscape parkway that was recently created along El Camino Real by Don Juan Avenue as part of CIP The low level safety lighting was recommended by the Design Review Committee (DRC) during project review and electrical conduits were pre-installed as part of CIP in anticipation of future implementation of the low level lighting. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Building & Facilities None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 5,000 Right of Way Acquisition Final Design 5,000 Utility Relocation Construction (includes contingencies) 25,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ - $ 35,000 $ - $ - $ - $ - FUNDING SOURCE 1- General Fund $ 35,000 TOTAL FUNDING $ - $ - $ 35,000 $ - $ - $ - $ - 273

83 CIP XXXXX- Historic Town Center Park Storage Facility PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for a storage facility behind the HTC Park staging for the Community Services Department to use. The storage unit would enable Community Services to store equipment that is only used for special events like San Juan Summer Nites and Tree Lighting. A prefabricated storage facility is planned. Project Location CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Community Services Buildings & Facilities None Gil Leon/ Heidi Ivanoff PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 5,000 Environmental (CEQA) Right of Way Acquisition Final Design 10,000 Utility Relocation Construction (includes contingencies) 150,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ - $ 165,000 $ - $ - $ - $ - FUNDING SOURCE 81- Facilities Operations $ 165,000 TOTAL FUNDING $ - $ - $ 165,000 $ - $ - $ - $ - 274

84 Drainage 275

85 CIP CAMINO CAPISTRANO STORM DRAIN, DEL OBISPO STREET TO SAN JUAN CREEK PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the evaluation of the Camino Capistrano storm drain system between Del Obispo Street and San Juan Creek which serve the areas bounded by Del Obispo Street to the north, Trabuco Creek to the west, San Juan Creek to the south and the I-5 freeway to the east. Identification of system deficiencies along with recommended improvements and associated costs will be provided as part of the evaluation. Programming of recommended improvements and related budget to address system deficiencies can be implemented on the next CIP cycle once the necessary evaluation is complete. The $110,000 budget for construction (based on previous programming) will also be adjusted accordingly for the next CIP cycle. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 50,000 Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 110,000 Construction Management Services Other Costs TOTAL FUNDING $ 50,000 $ - $ 110,000 $ - $ - $ - $ - FUNDING SOURCE 10-Systems Development Taxes & Fees $ 50,000 $ 110,000 TOTAL FUNDING $ 50,000 $ - $ 110,000 $ - $ - $ - $ - 276

86 CIP CALLE ARROYO AND SUNDANCE DRIVE DRAINAGE IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the evaluation of existing tributary area drainage and for the implementation of improvements to prevent localized area flooding. Improvements may include modifications to the existing inlet at the NW corner of Calle Arroyo and Sundance Drive to allow the capture of Calle Arroyo's northerly street flows (as opposed to only parkway flows along the westerly side of Sundance Drive), and a new catch basin at the south side of Calle Arroyo to capture the street's southerly runoff. Drainage Improvements CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 39,000 Environmental (CEQA) 5,000 Right of Way Acquisition Final Design 10,000 Utility Relocation Construction (includes contingencies) $ 110,000 Construction Management Services Other Costs TOTAL FUNDING $ 54,000 $ 110,000 $ - $ - $ - $ - $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 54,000 $ 110,000 TOTAL FUNDING $ 54,000 $ 110,000 $ - $ - $ - $ - $ - 277

87 CIP LA NOVIA AND CAMINO LA RONDA DRAINAGE IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This project will address excessive runoff at the intersection of La Ronda and La Novia. Evaluation of the area will be performed to identify specific site constraints and improvement options prior to final design of improvements for appropriate storm drain facilities. The existing cross gutter at the intersection and adjacent alligatored paving area will also be considered for reconstruction as necessary. Drainage Improvement CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 10,000 Environmental (CEQA) 5,000 Right of Way Acquisition Final Design 23,000 Utility Relocation Construction (includes contingencies) $ 89,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ 38,000 $ 89,000 $ - $ - $ - $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 38,000 $ 89,000 TOTAL FUNDING $ - $ 38,000 $ 89,000 $ - $ - $ - $ - 278

88 CIP SAN JUAN CREEK ROAD AT CALLE CABALLERO DRAINAGE IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the evaluation of existing tributary area drainage and drainage system serving the communities adjacent to the San Juan Hills Golf Club, including the San Juan Hills Community West development by San Juan Creek Road and Calle Caballero (previous public request) to prevent localized area flooding. Construction of appropriate storm drain facilities (catch basins, slotted drains, pipe laterals, etc.) as necessary may then be implemented to address necessary drainage deficiencies. Drainage Improvements CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 40,000 Environmental (CEQA) 5,000 Right of Way Acquisition Final Design 10,000 Utility Relocation Construction (includes contingencies) $ 130,000 Construction Management Services Other Costs TOTAL FUNDING $ - $ 55,000 $ 130,000 $ - $ - $ - $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 55,000 $ 130,000 TOTAL FUNDING $ - $ 55,000 $ 130,000 $ - $ - $ - $ - 279

89 CIP XXXXX - AVENIDA AEROPUERTO AT CALLE AVIADOR & CALLE PERFECTO DRAINAGE IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the evaluation of area drainage conditions and for the design / construction of storm drain facilities as appropriate to improve localized drainage conditions within this industrial area of the City. Area flooding during large storm events have previously occured along Avenida Aeropuerto which includes the intersection of Calle Aviador and Calle Perfecto, and may be linked to the outlet pipe at the end of Avenida Aeropuerto that discharges runoff directly to the San Juan Creek Channel. Due to grade limitations, the outlet pipe is located towards the bottom of the channel (about 1/3 of the channel height measured from the base/floor) and does not have a flap gate installed. A secondary drainage pump system is planned as part of the evaluation and design of storm drain facilities for the area. Drainage Improvements CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 62,000 Environmental (CEQA) $ 8,000 Right of Way Acquisition Final Design 70,000 Utility Relocation Construction (includes contingencies) $ 152,000 $ 152,000 Construction Management Services 18,000 18,000 Other Costs TOTAL FUNDING $ - $ - $ 62,000 $ 78,000 $ 170,000 $ 170,000 $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 62,000 $ 78,000 $ 170,000 $ 170,000 TOTAL FUNDING $ - $ - $ 62,000 $ 78,000 $ 170,000 $ 170,000 $ - 280

90 CIP CALLE ARROYO AND SUNDANCE DRIVE DRAINAGE IMPROVEMENTS PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the evaluation of existing tributary area drainage and for the implementation of improvements to prevent localized area flooding. Improvements may include modifications to the existing inlet at the NW corner of Calle Arroyo and Sundance Drive to allow the capture of Calle Arroyo's northerly street flows (as opposed to only parkway flows along the westerly side of Sundance Drive), and a new catch basin at the south side of Calle Arroyo to capture the street's southerly runoff. Drainage Improvements CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Drainage None Khoon Tan PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 39,000 Environmental (CEQA) 5,000 Right of Way Acquisition Final Design 10,000 Utility Relocation Construction (includes contingencies) $ 110,000 Construction Management Services Other Costs TOTAL FUNDING $ 54,000 $ 110,000 $ - $ - $ - $ - $ - FUNDING SOURCE 10- Systems Development Taxes & Fees $ 54,000 $ 110,000 TOTAL FUNDING $ 54,000 $ 110,000 $ - $ - $ - $ - $ - 281

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92 Water 283

93 CIP# Joint Regional Water Supply System Capital Replacements PROJECT LOCATION: PROJECT DESCRIPTION: The Joint Regional Water Supply System (JRWSS) is an existing pipeline, conveying imported water to the South Orange County area, including San Juan Capistrano, Laguna Niguel, Dana Point, and San Clemente. Included in the Domestic Water Master Plan, as the primary import feed, with a capacity of 15 cfs, this line continues to provide the City of San Juan Capistrano with import capacity as needed. This project is for the continued repair, relocation, and upgrading of this line between its connection point at the CM 10 meter from MET and its connection to San Juan Capistrano. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget $ 2,574,797 Life to Date Actual Expenditures $ 1,534,487 PY Budget $ 1,041,500 PY Actuals $ 1,190 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 2,000 $ 2,000 $ 62,000 $ 14,500 $ 18,700 $ 10,000 $ 10,000 Utility Relocation Construction (includes contingencies) 16,000 16, , , ,600 80,000 80,000 Construction Management Services 2,000 2,000 62,000 14,500 18,700 10,000 10,000 Other Costs TOTAL FUNDING $ 20,000 $ 20,000 $ 620,000 $ 145,000 $ 187,000 $ 100,000 $ 100,000 FUNDING SOURCE 63-Water Capital Replacement Fund $ 20,000 $ 20,000 $ 620,000 $ 145,000 $ 187,000 $ 100,000 $ 100,000 TOTAL FUNDING $ 20,000 $ 20,000 $ 620,000 $ 145,000 $ 187,000 $ 100,000 $ 100,

94 CIP # Pump Station Component Replacements PROJECT LOCATION: PROJECT DESCRIPTION: Four booster pump stations that are critical to system operations are in need of significant upgrades/replacement due to age and wear. The component replacements include pumps, electrical switch gear, piping, and replacing leaking roofs or termite damaged walls. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget $ 80,380 Life to Date Actual Expenditures $ 80,380 PY Budget $ - PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 5,000 Environmental (CEQA) Right of Way Acquisition Final Design 50,000 Utility Relocation Construction (includes contingencies) $ 950,000 Construction Management Services 50,000 Other Costs TOTAL FUNDING $ 55,000 $ - $ - $ - $ - $ 1,000,000 $ - FUNDING SOURCE 63- Water Capital Replacement Fund $ 55,000 $ 1,000,000 TOTAL FUNDING $ 55,000 $ - $ - $ - $ - $ 1,000,000 $ - 285

95 CIP # I-5 Utility Relocations PROJECT LOCATION: PROJECT DESCRIPTION: This project has designed, permitted, and will complete the construction of the relocation of the water and sewer lines at the I-5 interchange. The work coordinates with Caltrans' reconstruction of the I-5 Bridge. The project includes funds for a new pipeline to support the downtown master plan. The project is currently under construction with the concurrent work by Caltrans. CIP FACTS: New or Continuing: Continuing Current Project Status: Continuing Managing Department: Public Works-Utilities Project Type: Water Annual Operating Impact: $1,000 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget $ 3,236,475 Life to Date Actual Expenditures $ 2,676,414 PY Budget $ 668,090 PY Actuals $ 108,030 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 150,000 Construction Management Services Other Costs TOTAL FUNDING $ 150,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 64-Water Fund Capital Improvements $ 150,000 TOTAL FUNDING $ 150,000 $ - $ - $ - $ - $ - $ - 286

96 CIP# La Pata Pipeline Relocation PROJECT LOCATION: PROJECT DESCRIPTION: This project relocates an existing water transmission line. The realignment and grade changes of the La Pata roadway necessitated the relocation of this line. The work will be performed by the County per an existing agreement, and the City is required to reimburse the County for the completed work. Currently the work is complete, and the City must pay the County for the work per the terms of the agreement. Payments of $467,000 are due in FY 2016/17 and 2017/18. Also included are funds for change orders in the work that have accumulated and City staff time. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget $ 467,000 Life to Date Actual Expenditures $ 415 PY Budget $ 467,000 PY Actuals $ 415 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 472,000 $ 472,000 $ 205,000 Construction Management Services Other Costs TOTAL FUNDING $ 472,000 $ 472,000 $ 205,000 $ - $ - $ - $ - FUNDING SOURCE 64-Water Capital Improvement Fund $ 472,000 $ 472,000 $ 205,000 TOTAL FUNDING $ 472,000 $ 472,000 $ 205,000 $ - $ - $ - $ - 287

97 CIP# San Juan Hills Greens Cathodic Protection System PROJECT LOCATION: PROJECT DESCRIPTION: The project proposes to install cathodic protection on domestic water lines in the San Juan Hills Greens, due to the extensive corrosion of ductile iron pipeline. The cathodic protection installation at the San Juan Hills Greens will slow the rate of failure but not stop it entirely. The need for replacement will be assessed in the future; but based on the experience at the San Juan Hills Estates it is expected to delay the need for replacement by 10 or more years. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 20,000 Utility Relocation Construction (includes contingencies) $ 164,000 Construction Management Services Other Costs TOTAL FUNDING $ 184,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 64-Water Capital Improvement Fund $ 184,000 TOTAL FUNDING $ 184,000 $ - $ - $ - $ - $ - $ - 288

98 CIP# S Zone Pump Station Discharge Line Realignment PROJECT LOCATION: PROJECT DESCRIPTION: Potential landslide conditions, and chronic soil erosion on the slope supporting the existing pipeline to the Krum reservoir from the 760S Zone Pump station have left this line with as little as 18-inches of cover in large sections. The conditions require the realignment of this pipeline to more stable ground. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 25,000 Environmental (CEQA) $ 50,000 Right of Way Acquisition Final Design $ 110,000 Utility Relocation Construction (includes contingencies) $ 770,000 Construction Management Services 110,000 Other Costs TOTAL FUNDING $ 25,000 $ 50,000 $ 110,000 $ - $ 880,000 $ - $ - FUNDING SOURCE 63- Water Capital Replacement Fund $ 25,000 $ 50,000 $ 110,000 $ 880,000 TOTAL FUNDING $ 25,000 $ 50,000 $ 110,000 $ - $ 880,000 $ - $ - 289

99 CIP# Valve Insertion Program PROJECT LOCATION: PROJECT DESCRIPTION: Of the 140 tapping valves in the City's domestic distribution system, 25 of them have been identified by operations staff as problematic for system isolation. This causes shut downs involving five to as many as eleven isolation valves, and impacting a larger number of the customers than is desirable. This program will insert three valve cluster in the existing pipelines system that will allow more efficient shut downs in the event of line breaks. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 Construction Management Services Other Costs TOTAL FUNDING $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - $ - FUNDING SOURCE 64-Water Capital Improvement Fund $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 TOTAL FUNDING $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ 100,000 $ - $ - 290

100 CIP# Capistrano Royale Fire Flow Pump PROJECT LOCATION: PROJECT DESCRIPTION: The Capistrano Royale Booster Pump Station is in need of a fire flow pump to help promote the safety and welfare of local residents in the event of a fire. This project proposes to install a new fire flow pump, motor, and related electrical equipment at this facility. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Michael Marquis PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 26,000 Utility Relocation Construction (includes contingencies) 130,000 Construction Management Services 24,000 Other Costs TOTAL FUNDING $ 180,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 64-Water Capital Improvement Fund $ 180,000 TOTAL FUNDING $ 180,000 $ - $ - $ - $ - $ - $ - 291

101 CIP# Palletization and Space Consolidation PROJECT LOCATION: PROJECT DESCRIPTION: Palletize operations storage building area to create more interior working space and secure more of the valuable equipment and spare parts used for operations in enclosed and locked areas as needed. This project will install industrial pallet racks, storage bins and trays, and purchase a special narrow gauge pallet lift to store and retrieve the storage bins. CIP FACTS: New or Continuing: New Current Project Status: Not Started Managing Department: Public Works-Utilities Project Type: Water Annual Operating Impact: $1,000 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 5,000 $ 5,000 Utility Relocation Construction (includes contingencies) 35,000 35,000 Construction Management Services Other Costs TOTAL FUNDING $ 40,000 $ 40,000 $ - $ - $ - $ - $ - FUNDING SOURCE 64-Water Capital Improvement Fund $ 40,000 $ 40,000 TOTAL FUNDING $ 40,000 $ 40,000 $ - $ - $ - $ - $ - 292

102 CIP# Water Facility Control Systems PROJECT LOCATION: PROJECT DESCRIPTION: Control systems at critical water facilities are obsolete and in need of replacement in order to ensure reliable and efficient flow of water to customers. This project proposes to install programmable logic controllers and related equipment at critical facilities in the City's water system. It is also anticipated that the control logic will need to be revised to accommodate the new equipment. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Michael Marquis PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 200,000 $ 200,000 Construction Management Services Other Costs TOTAL FUNDING $ 200,000 $ 200,000 $ - $ - $ - $ - FUNDING SOURCE 63- Water Capital Replacement Fund $ 180,000 $ 180, Non-Potable Water Capital Improvement F $ 20,000 $ 20,000 Fund TOTAL FUNDING $ 200,000 $ 200,000 $ - $ - $ - $ - 293

103 CIP# Well Facility Equipment Replacement PROJECT LOCATION: PROJECT DESCRIPTION: Mechanical and electrical equipment at several of the City's supply wells is old and in need of replacement. This project includes replacement of the well pump, motor, column piping and appurtenances as required, as well as cleaning of the well screens and video inspection which are necessary to improve well efficiency and document screen condition. A variable frequency drive will be installed at each location, which improves efficiency and saves electrical costs. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Michael Marquis PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 140,000 $ 100,000 Construction Management Services Other Costs TOTAL FUNDING $ 140,000 $ - $ - $ 100,000 $ - $ - $ - FUNDING SOURCE 63- Water Capital Replacement Fund $ 100,000 $ 100, Non-Potable Water Capital Improvement 40,000 Fund TOTAL FUNDING $ 140,000 $ - $ - $ 100,000 $ - $ - $ - 294

104 CIP# xxxxx-system Repairs and Upgrade of Appurtenances PROJECT LOCATION: PROJECT DESCRIPTION: This project includes the installation of "blow-off" assemblies at all dead ends to improve system water quality; replaces sections of pipeline and services that leak and/ or show degradation; installs new or replacement valves where needed to facilitate operations; replaces corroding cast iron pipe and fire hydrant runs; replaces critical pressure reducing valves that have shown repeated failures, augments the cathodic protection system. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study $ 37,500 Environmental (CEQA) 37,500 Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 900,000 $ 900,000 $ 900,000 Construction Management Services 85,000 85,000 85,000 Other Costs 25,000 15,000 15,000 15,000 TOTAL FUNDING $ - $ - $ - $ 100,000 $ 1,000,000 $ 1,000,000 $ 1,000,000 FUNDING SOURCE 63- Water Capital Replacement Fund $ 100,000 $ 1,000,000 Unfunded $ 1,000,000 $ 1,000,000 TOTAL FUNDING $ - $ - $ - $ 100,000 $ 1,000,000 $ 1,000,000 $ 1,000,

105 CIP# XXXXX - San Juan Hills Greens Pipeline Replacement PROJECT LOCATION: PROJECT DESCRIPTION: The project proposes to replace ductile iron pipe water linesin the San Juan Hills Greens, due to the extensive corrosion of pipelines. The cathodic protection to be installed at the San Juan Hills Greens is projected to slow the rate of failure but did not stop it entirely. The replacement of the pipeline is will be required. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 115,000 Right of Way Acquisition Final Design 230,000 Utility Relocation Construction (includes contingencies) 1,840,000 Construction Management Services 115,000 Other Costs TOTAL FUNDING $ - $ - $ - $ - $ - $ - $ 2,300,000 FUNDING SOURCE 63-Water Capital Replacement Fund $ 2,300,000 TOTAL FUNDING $ - $ - $ - $ - $ - $ - $ 2,300,

106 Non-Potable Water 297

107 CIP# Recycled Water Conversions PROJECT LOCATION: PROJECT DESCRIPTION: This project will convert existing customers using domestic water, that are adjacent to existing recycled water supply systems to the use of recycle water. The existing domestic use sites must be converted through a process that requires cross connection verification, disconnection and separation from any contact with the domestic system, and marking. To cover the cost of the project funding is being sought from the MET On Site Retrofit Program. CIP FACTS: New or Continuing: Continuing Current Project Status: Continuing Managing Department: Public Works-Utilities Project Type: Recycled Water Annual Operating Impact: $2,000 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget $ 110,000 Life to Date Actual Expenditures $ 66,539 PY Budget $ 110,000 PY Actuals $ 66,539 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design $ 50,000 $ 50,000 Utility Relocation Construction (includes contingencies) 100, ,000 Construction Management Services Other Costs (Loan Repayment) $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 TOTAL FUNDING $ 150,000 $ 150,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 FUNDING SOURCE 65-Non-Potable Water Capital Improvement Fund $ 150,000 $ 150,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 TOTAL FUNDING $ 150,000 $ 150,000 $ 24,000 $ 24,000 $ 24,000 $ 24,000 $ 24,

108 CIP# Trampas Canyon Recycled Water Reservoir PROJECT LOCATION: PROJECT DESCRIPTION: Trampas Canyon recycled water reservoir is a 5,000 acre-foot seasonal storage reservoir that will allow the City's recycled water system to both expand and meet peak summer demands for recycled water; and not have to use groundwater to meet demands. The City is looking to purchase 150 acre-feet of capacity in this project. It is to be a joint project with participation from the surrounding water Districts including Santa Margarita Water District, Moulton Niguel Water District, South Coast Water District. This is the only one of its class to be built in the foreseeable future. The project has been short listed for the Proposition 1 Grant and low interest loan funding; and is intended to be financed by prop 1 loan funds. The cost provided is the amortized loan cost of a loan on $2,340,000 in capital costs that would cover the City's portion after the Proposition 1 Grant at 1.7% over 30 years. CIP FACTS: New or Continuing: New Current Project Status: Not Started Managing Department: Public Works-Utilities Project Type: Recycled Water Annual Operating Impact: $5,000 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) Construction Management Services $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 Other Costs (Conversions) TOTAL FUNDING $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 FUNDING SOURCE 65-Non-Potable Water Capital Improvement Fund $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 TOTAL FUNDING $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,000 $ 101,

109 CIP# Recycled Expansion - Grants Application PROJECT LOCATION: PROJECT DESCRIPTION: The recycled water system requires grant funding to be able to expand at a customer sales rate that is competitive with the current rate of domestic water. Staff is applying for these grants but for the process needs key studies completed. These include the revision and recirculation of the CEQA completed in 2008, a reevaluation of the feasibility and costs of constructing a recycled water treatment facility at JB Latham WWTP in Dana Point, and an examination of the rate that would be needed to be charged considering the costs of expansion and the receipt of the grants and low interest loans currently available. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: New Not Started Public Works-Utilities Recycled Water None Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 50,000 Right of Way Acquisition Final Design 75,000 Utility Relocation Construction (includes contingencies) Construction Management Services Other Costs (Financial Analysis) 40,000 TOTAL FUNDING $ 165,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 65-Non-Potable Capital Improvement Fund $ 165,000 TOTAL FUNDING $ 165,000 $ - $ - $ - $ - $ - $ - 300

110 CIP# Calle Arroyo Recycled Pipeline PROJECT LOCATION: PROJECT DESCRIPTION: The Calle Arroyo pipeline will bring recycled water from the end of the 12-inch pipeline connected to the interconnection with Santa Margarita Water District (SMWD). The line will allow for sufficient flow capacity to meet existing and future recycled water demands. Currently supply is limited by the flow capacity of the 6-inch line in San Juan Creek road. The line will also allow for the supply of recycled water to the HOAs and City parks along Calle Arroyo; and includes funding to convert these sites. The line will start at the east end of San Juan Creek road and travel west, at Camino La Couague it will travel north under the creek to the east end of Calle arroyo, from there it will head west to a connection point with the main recycled water distribution system at the intersection of Calle Arroyo and Via Para. CIP FACTS: New or Continuing: New Current Project Status: Not Started Managing Department: Public Works-Utilities Project Type: Recycled Water Annual Operating Impact: $3,000 Project Manager: Eric Bauman PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 162,000 Right of Way Acquisition Final Design 162,000 Utility Relocation Construction (includes contingencies) $ 1,784,000 Construction Management Services 162,000 Other Costs (Conversions) 360,000 TOTAL FUNDING $ - $ 324,000 $ - $ - $ 2,306,000 $ - $ - FUNDING SOURCE 65-Non-Potable Water Capital Improvement Fund $ 324,000 $ 2,306,000 TOTAL FUNDING $ - $ 324,000 $ - $ - $ 2,306,000 $ - $ - 301

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112 Sewer 303

113 CIP# XX701 - Annual Sewer Replacement PROJECT LOCATION: PROJECT DESCRIPTION: This project will provide for the investigation, design and repairs to City sewer facilities. The Sanitary Sewer Master Plan calls for a program of regular videotaping of the Citywide sewer system and development of plans to repair found defects. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Ongoing Public Works-Utilities Sewer None Michael Marquis PRIOR YEAR Life to Date Actual Budget $ 2,277,065 Life to Date Actual Expenditures $ 1,542,460 PY Budget $ 2,005,525 PY Actuals $ 1,270,920 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Architectural Right of Way Acquisition Design $ 45,000 $ 45,000 $ 49,500 $ 49,500 $ 54,000 $ 54,000 $ 60,000 Direct Construction 319, , , , , , ,000 Construction Management Services 38,000 38,000 43,000 43,000 47,000 47,000 51,000 Contingencies 32,000 32,000 35,000 35,000 39,000 39,000 43,000 Contract Administration 16,000 16,000 18,000 18,000 20,000 20,000 21,000 Mitigation Monitoring TOTAL ESTIMATED PROJECT COST $ 450,000 $ 450,000 $ 500,000 $ 500,000 $ 550,000 $ 550,000 $ 600,000 FUNDING SOURCE 71- Sewer Capital Replacement Fund $ 450,000 $ 450,000 $ 500,000 $ 500,000 $ 550,000 $ 550,000 $ 600,000 TOTAL FUNDING $ 450,000 $ 450,000 $ 500,000 $ 500,000 $ 550,000 $ 550,000 $ 600,

114 CIP# SOCWA PC2 Rehabilitation PROJECT LOCATION: PROJECT DESCRIPTION: The project will provide for the City's share of the costs needed to construct ongoing capital improvements to the J. B. Latham Wastewater Treatment Plant. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Continuing Public Works-Utilities Sewer None Eric Bauman PRIOR YEAR Life to Date Budget $ 13,023,602 Life to Date Actual Expenditures $ 11,393,505 PY Budget $ 4,692,981 PY Actuals $ 3,062,884 FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 1,460,000 $ 1,755,000 $ 2,470,000 $ 2,310,000 $ 1,410,000 $ 995,000 $ 1,570,000 Construction Management Services Other Costs TOTAL FUNDING $ 1,460,000 $ 1,755,000 $ 2,470,000 $ 2,310,000 $ 1,410,000 $ 995,000 $ 1,570,000 FUNDING SOURCE 71-Sewer Replacement Fund $ - $ - $ - $ 35,000 $ 355,000 $ - $ - 72-Sewer Capital Improvement Fund 1,460,000 1,755,000 2,470,000 2,275,000 1,055, ,000 1,570,000 TOTAL FUNDING $ 1,460,000 $ 1,755,000 $ 2,470,000 $ 2,310,000 $ 1,410,000 $ 995,000 $ 1,570,

115 CIP# New Hydraulic Capacity Project #6 PROJECT LOCATION: PROJECT DESCRIPTION: This project, identified in the sewer master plan and originally programmed for FY , will design and construct a trunk sewer siphon across San Juan Creek and connect to the existing sewer behind the City yard. The project timing runs concurrently with the project to widen the I5 underpass at San Juan Creek Road. The project also includes rehabilitation of the existing trunk sewer lines between the San Juan Creek siphon and the Trabuco Creek siphon. CIP FACTS: New or Continuing: Continuing Current Project Status: Continuing Managing Department: Public Works-Utilities Project Type: Sewer Annual Operating Impact: $3,000 Project Manager: Michael Marquis PRIOR YEAR Life to Date Budget $ 3,060,406 Life to Date Actual Expenditures $ 713,166 PY Budget $ 2,347,240 PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) $ 50,000 Architectural Right of Way Acquisition 50,000 Design $ 200,000 Direct Construction $ 1,100,000 Construction Management Services 110,000 Contingencies 150,000 Contract Administration 40,000 Mitigation Monitoring TOTAL ESTIMATED PROJECT COST $ 100,000 $ 200,000 $ - $ 1,400,000 $ - $ - $ - FUNDING SOURCE 71- Sewer Capital Replacement Fund $ 100,000 $ 200,000 $ 1,400,000 TOTAL FUNDING $ 100,000 $ 200,000 $ - $ 1,400,000 $ - $ - $ - 306

116 CIP# SOCWA PC5 Ocean Outfall Rehabilitation PROJECT LOCATION: PROJECT DESCRIPTION: The project will provide for the City's share of the costs needed to construct ongoing capital improvements to the ocean outfall serving the J. B. Latham Wastewater Treatment Plant. CIP FACTS: New or Continuing: Current Project Status: Managing Department: Project Type: Annual Operating Impact: Project Manager: Continuing Design Public Works-Utilities Sewer None Eric Bauman PRIOR YEAR Life to Date Actual Expenditures $ 67,370 Life to Date Actual Expenditures $ - PY Budget $ 67,370 PY Actuals $ - FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Right of Way Acquisition Final Design Utility Relocation Construction (includes contingencies) $ 75,000 $ 150,000 $ 100,000 $ 20,000 Construction Management Services Other Costs TOTAL FUNDING $ 75,000 $ 150,000 $ 100,000 $ 20,000 $ - $ - $ - FUNDING SOURCE 71- Sewer Capital Replacement Fund $ 75,000 $ 100,000 $ 20, Sewer Capital Improvement Fund $ 150,000 TOTAL FUNDING $ 75,000 $ 150,000 $ 100,000 $ 20,000 $ - $ - $ - 307

117 CIP# Sewer Flow Metering & SCADA Monitoring Project PROJECT LOCATION: PROJECT DESCRIPTION: This project will install approximately 3 gravity sewer flow meters at strategic locations within the City sewer collection system. These meters will be equipped with SCADA functionality, allowing operators to monitor flow conditions remotely for more efficient operation of the sewerage conveyance system. It will also promote more accurate reporting and allow engineers to identify and plan future repair and replacement projects. CIP FACTS: New or Continuing: New Current Project Status: Not Started Managing Department: Public Works-Utilities Project Type: Sewer Annual Operating Impact: $1,500 Project Manager: Michael Marquis PRIOR YEAR Life to Date Budget Life to Date Actual Expenditures PY Budget PY Actuals FUTURE FINANCIAL REQUIREMENTS FY FY FY FY FY FY FY Pre-Design/Study Environmental (CEQA) Architectural Right of Way Acquisition Design $ 20,000 Direct Construction 150,000 Construction Management Services Contingencies 25,000 Contract Administration 5,000 Mitigation Monitoring TOTAL ESTIMATED PROJECT COST $ 200,000 $ - $ - $ - $ - $ - $ - FUNDING SOURCE 72- Sewer Capital Improvement Fund $ 200,000 TOTAL FUNDING $ 200,000 $ - $ - $ - $ - $ - $ - 308

118 Glossary & Appendix A

119 Glossary of Key Budget Terms Adjusted Budget: Represents the adopted budget as modified by changes made during the fiscal year. Adopted Budget: Annual City budget approved by the City Council on or before June 30. Appropriation: The allocation of an expense budget for a particular project or program usually for a specific period of time. Capital Improvement Program (CIP): Accounts for projects related to the acquisition, expansion, or rehabilitation of the City's buildings, equipment, parks, streets, and other public infrastructure. Capital Budget: A plan of proposed capital outlays and the means of financing them for the current fiscal period. In a two-year budget, the second year of the Capital Improvement Program is adopted-in-concept. Capital Improvement Fund: The Capital Improvement Fund accounts for projects related to the acquisition, expansion, or rehabilitation of the City s buildings, equipment, parks, streets, and other public infrastructure. Capital Projects Fund: A fund created to account for all resources to be used for the construction or acquisition of designated fixed assets by a governmental unit except those financed by proprietary or fiduciary funds. Cost Accounting: The branch of accounting that provides for the assembling and recording of all the elements of cost incurred to accomplish a purpose, to carry on an activity or operation, or to complete a unit of work or a specific job. Enterprise Funds: Enterprise funds account for City operations which are financed and operated in a manner similar to private enterprise. Costs of providing service to the public are covered by user charges, grant funds, and impact fees. The City of San Juan Capistrano owns and operates its own water and sewer utilities. Fiscal Agent: A bank or other corporate fiduciary that performs the function of paying, on behalf of the governmental unit, or other debtor, interest on debt or principal of debt when due. Fiscal Year: A 12-month period of time to which the annual budget applies and at the end of which a governmental unit determines its financial position and the results of operations. The City s fiscal year begins on July 1 and ends on June 30 th of the following year. Fixed Assets: Assets of a long-term character that are intended to continue to be held or used, such as land, buildings, machinery, furniture, and other equipment. Funds: Local government budgets are made up of funds, which help to organize and account for restricted resources. Each fund is considered a separate accounting entity. Governmental Funds: A generic classification used to refer to all funds other than proprietary and fiduciary funds. The capital projects fund is one example of the type of funds referred to as Governmental Funds. Infrastructure Assets: Roads, bridges, curbs and gutters, streets, sidewalks, drainage systems, and lighting systems installed for the common good. Internal Service Funds: These funds provide services to City departments and recover their costs through user charges. The Facility Operations Fund is an Internal Service Fund managing the replacement and maintenance of City s facilities, vehicle fleet, and information technology assets. 309

120 Method of Accounting: The City's General Fund budget is developed using a modified accrual basis of accounting, with revenues being recorded when measurable and available, and expenditures recorded when the liability is incurred. Enterprise Funds and Internal Service Funds are budgeted on a generally accepted accounting principles (GAAP) basis, which for Proprietary Funds is on a full accrual accounting basis. Operating Transfer: Amounts transferred between funds; not considered a revenue or expense. For example, legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. Pay-As-You-Go-Basis: A term used to describe the financial policy of a governmental unit that finances all of its capital outlays from current revenues rather than by borrowing. Performance Measures: Performance measures are included in the budget document and are shown for each department and, where available, at the division level in each department. The performance measures determine how a program is accomplishing its mission through the delivery of products, services, or processes. Measures of performance are gathered through ongoing (periodic) data collection efforts. Proposed Budget: The budget that is sent to the City Council by the City Manager. The proposed budget as modified by changes made by the City Council during their review is approved and then becomes the adopted budget. Reimbursements: Interfund transactions that constitute reimbursements to a fund for expenditures or expenses initially made from it but that properly apply to another fund. Reserve: Represents the portion of fund balance set aside for financing future capital improvements or the outlay of capital projects in any given year, and addressing one-time emergency needs. Revenues: Revenues include compensation received by the project for specific services to the public (external revenues), as well as revenues received from other funds (internal revenues). Special Revenue Funds: These funds account for the proceeds derived from specific revenue sources that are legally restricted to expenditures for specified purposes. The Gas Tax Fund is a Special Revenue Fund that derives its funding from state gas tax revenues. Capital appropriations from the Gas Tax Fund must be spent on the construction and maintenance of the road network system of the City. 310

121 APPENDIX A FINANCIAL POLICIES and GUIDELINES The City of San Juan Capistrano has developed the following financial policies and guidelines to ensure the fiscal stability of the City and guide the development and administration of the annual operating and capital budgets through wise and prudent management of municipal finances, while providing for the adequate funding of the services desired by the public and the maintenance of public facilities. I. ACCOUNTING AND OPERATING BUDGET POLICIES A. Annual Comprehensive Annual Financial Report The City s Comprehensive Annual Financial Report presents the government and its component units (entities for which the government is considered to be financially accountable) financial and operating activities. The City's blended component units, although legally separate entities, are, in substance, part of the City's operations and financial data from these units are combined with data of the City. The government-wide financial statements report information on all of the non-fiduciary activities of the primary government and its component units. The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered available when they are collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the City considers revenues available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences are recorded only when payment is due. Each year an audit will be conducted by an independent Certified Public Accountant Firm (CPA Firm). The selection of the independent CPA Firm shall be in conformance with the City s competitive bidding procedures. The City shall request bids for audit services no less frequently than every five years. The CPA Firm may provide the City Council with a Management Letter addressing the findings of the auditors in conjunction with their opinion on the City s Comprehensive Annual Financial Report. These reports shall be submitted to the City Council within 60 days of receipt of the report. B. Periodic Financial Reporting At the conclusion of the 1st fiscal quarter, and through the third quarter of each fiscal year, a financial report, which evaluates and details financial performance relative to the adjusted budget, shall be provided to the City Council. On a monthly basis, the Finance Department will evaluate financial performance relative to the adopted and adjusted budget, and prepare and present reports to the City management. The purpose of these reports is as follows: Provide an early warning of potential concerns and problems. Identify, investigate and correct accounting errors. Evaluate and explain significant on-going variances. Give decision makers time to consider actions that may be needed if major deviations in budget-toactual expenditures or revenues become evident. 311

122 C. Operating Budget Policy Including Budget Basis The General, Special, Debt Service, and Capital Projects Funds are prepared on a modified accrual basis of accounting except that encumbrances are treated as the equivalent of expenditures. Under the modified accrual basis of accounting, revenues are recognized only when they become measurable and available to finance expenditures of the fiscal period. Expenditures are recognized when the fund liability is incurred except for unmatured interest on general long-term debt which is recognized when due. And the noncurrent portion of accrued vacation and sick leave which is recorded in the general long-term debt group. At year end, open encumbrance balances lapse. The budgets for the Proprietary Funds (Enterprise and Internal Service Funds) are generally prepared on the full accrual basis of accounting. Revenue estimates are based on resources expected to be earned. Expenses are budgeted based on the total expected obligations to be incurred. Depreciation is not budgeted and capital outlay is budgeted. During the course of the year, encumbrances are recorded against appropriations when a commitment is made (e.g., at the time a purchase order is issued). II. REVENUE POLICIES AND GUIDELINES A. Balanced Budget A balanced budget will be adopted by the City Council before the beginning of the fiscal year. It is the City s policy to fund current year operating expenses with current year revenues. The budget proposal as presented to the City Council by the City Manager shall be balanced, with recurring revenues meeting or exceeding recurring expenditures for ongoing operations. Non-recurring revenues may not be used to fund recurring expenditures without the approval of the City Council. It is the City s policy to maintain a reserve of 25-50% or more of General Fund adopted budget operating appropriations, excluding capital project transfers. The City Council may authorize the use of reserves and/or non-recurring revenues to balance the budget when unforeseen events occur that reduce the City s recurring revenues, and to direct the City Manager to make budgetary recommendations that will re-balance the budget within a specified timeframe. B. Diversification The City seeks to diversify general fund revenue sources to spread the cost of government services to users in the most equitable manner possible, to reduce the City s reliance on the sales tax, and to develop a stable and reliable revenue program for municipal services. To accomplish this goal, the City will review opportunities for fees and other revenue sources within local control and will continue to support the idea of revenue diversification as a key strategy of the Long Term Strategic Plan. C. Fees and Cost Recovery Guideline User fees and charges shall be established at a level related to the direct and indirect cost of providing the service, wherever possible. The City will recalculate annually the full cost of activities supported by user fees to identify the impact of inflation and other cost increases. Fees shall be adjusted annually in the Municipal Fees and Charges Schedule where appropriate to reflect these increases. Development process costs and related administrative expense shall be totally offset by development fees, wherever possible. Direct costs are expenses that can be separately identified and charged as part of the cost of a product, service, or department. Typical direct costs include items such as supplies and materials, tools and equipment, and equipment repair. Indirect costs are those costs that cannot be directly charged to a particular program, but are attributed to services, which are necessary to operate the program. Such services include, but are not limited to 312

123 charges for facility operations, fleet operations, information technology and centralized data processing, and liability/insurance charges. Overhead costs include costs for personnel related benefits, the cost of the administrative functions of the City operation (i.e. budgeting, payroll preparation, personnel management, legal services), and each department s administrative costs. The City shall set program fees that recover costs under the following guidelines: 1. Self-sufficient activities (these include programs and services for the benefit of certain individuals and/or entities that do not benefit the general public): up to 100% recovery of direct, indirect, and overhead costs. 2. Rentals and Leases of City Facilities: 100% recovery of direct, indirect and overhead costs. 3. Programs for encouraging participation by certain targeted groups such as senior citizen, persons with disabilities or lower income persons: 100% recovery of direct costs. 4. Contract activities for adults, adult Recreation, excursions for adults and contract excursions: Up to 100% recovery of direct and indirect costs. 5. Staffed activities and or instruction for children, youth, and families; contract activities for children, youth, and families: Up to 100% recover of direct, indirect, and overhead costs. 6. Reasonable fees for individual activities and/or services may be set above or below these standards at the discretion of the director, not to exceed the Department Cost Level. 7. Fees for NON-RESIDENT users of Community Services fee-based activities and services such as those itemized on the Municipal Fees and Charges Schedule can be set higher than the fees charged to RESIDENTS; however, the total paid shall not result in cost recovery exceeding the Department Cost Level. D. Use of One-time and Unpredictable Revenues The City shall pay current operating expenses from current revenues. Only revenues that will be annually available will fund ongoing expenses. Ongoing expenses shall never funded by a nonrecurring or onetime Revenue source. Future and current funding sources are identified for all new programs and program expansions. III. FINANCIAL PLANNING GUIDELINE The City shall enhance the economic development of the community as a whole through prudent long-range financial planning, as well as providing competitive economic inducements to businesses locating within the City. In the context of the Long-Term Strategic Business Plan, the City will project revenues for the current and following ten fiscal years, re- evaluating each existing and potential revenue source. The City shall develop and maintain methods for the inventory and projection of current and future development in the City and the related fiscal impacts in current budget dollars; these models should be maintained and refined on an annual basis. IV.INVESTMENT POLICY It is the policy of the City of San Juan Capistrano (the "City") to invest public funds in a manner which will provide the security of principal invested with secondary emphasis on providing the highest yield while meeting the daily cash flow needs of the City and conforming to all applicable State and local statutes governing the investment of public funds. 313

124 This Investment Policy applies to all financial assets and funds held by the City of San Juan Capistrano with the exception of deferred compensation assets (pension and other post-employment benefits) held in a trust and funds held by bond trustee that are controlled by the legal requirements of a debt indenture. For purposes of this policy, the City of San Juan Capistrano includes all funds of the City, the funds of the Successor Agency to the Community Redevelopment Agency of the City of San Juan Capistrano, the funds of the San Juan Capistrano Housing Authority, and the funds of any component unit that may be established by the City. Objectives The primary objectives, in priority order, of the City of San Juan Capistrano's investment activities shall be: A. SAFETY OF PRINCIPAL - Safety of principal is the foremost objective of the City. Investments of the City shall be undertaken in a manner that seeks to insure the preservation of capital in the portfolio. One of the methods to obtain this goal is diversification which is required in the portfolio's composition. B. LIQUIDITY - The City's investment portfolio will remain sufficiently liquid to enable it to meet all operating requirements which might be reasonably anticipated. "Liquidity" refers to the ability to sell at any given moment with a minimal chance of losing some portion of principal or interest. C. RETURN - The City's investment portfolio shall be designed with the objective of attaining a market average rate of return throughout budgetary and economic cycles, taking into account the City's risk constraints and cash flow needs. The City shall not engage in any activity that is designed to raise funds specifically for the purpose of investing (i.e., borrowing funds to invest, or leveraging). The City is not restricted from investing proceeds from a bonafide debt issuance in accordance with this investment policy until such time as funds are needed for the purpose intended. Delegation of Authority A. The authority of the City Council to invest or reinvest funds of the City is delegated for a one-year period to the City Treasurer, who shall thereafter assume full responsibility for those transactions until the delegation of authority is revoked or expires. Subject to review, the City Council may renew the delegation of authority each year. B. The City may delegate investment authority to an investment advisor. The advisor will follow the Investment Policy and such other written instructions as are provided. C. The City Treasurer shall designate a staff person as a liaison/deputy in the event circumstances require timely action and the City Treasurer is not present. D. No officer or designee may engage in an investment transaction except as provided under terms of this Investment Policy and the procedures established by the City Treasurer and approved by the City Manager. E. The City Treasurer shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials. F. The City Treasurer and other personnel involved in the investment process shall refrain from personal business activities that could conflict with proper execution of the investment program, or which could impair their ability to make impartial investment decisions. 314

125 Prudence A. The standard of prudence to be used in the investment function shall be the "prudent investor" standard and shall be applied in the context of managing the overall portfolio. This standard states, "When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence under the circumstances then prevailing, including, but not limited to, the general economic conditions and the anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency." B. The City Treasurer, acting in accordance with written procedures and this Investment Policy, shall not be held personally accountable for a specific security's credit risk or market price change, provided that any unexpected deviations are reported in a timely manner and that appropriate action is taken to control adverse development. C. The City may invest debt issuance proceeds to match or meet the anticipated timing of the expenditures. The City may not incur debt with the specific and sole purpose of arbitrage investment. Internal Controls A. The City Treasurer shall establish a system of written internal controls which will be reviewed annually with the independent auditor. The controls shall be designed to prevent loss of public funds due to fraud, employee error, misrepresentation by third parties, unanticipated market changes or imprudent actions by employees of the City. B. The City Treasurer shall develop and maintain written investment procedures for the operation of the investment program which are consistent with this Investment Policy. Procedures will include reference to safekeeping/custody, wire transfer agreements, collateral and deposit agreements, and other investment related activities. Authorized Investments Where this Policy specifies a percentage limitation for a particular security type or issuer, that percentage is applicable at the time the security is purchased. Credit criteria listed in this section refers to the credit rating at the time the security is purchased. If an investment s credit rating falls below the minimum rating required at the time of purchase, the City s investment advisor (if any) and Treasurer will review the rating agency action and decide whether to sell or hold the investment. A. Obligations of the United States Government, its agencies and instrumentalities and government sponsored enterprises. B. Non-negotiable deposits in a state or national bank, savings association or federal association, federal or state credit union in the State of California. In accordance with California Government Code Section , to be eligible to receive City deposits, a financial institution shall have received an overall rating of not less than "satisfactory" in its most recent evaluation by the appropriate federal financial supervisory agency of its record of meeting the credit needs of California's communities. Certificates of deposit are required to be collateralized as specified under Government Code Section et seq. The City, at its discretion, may waive the collateralization requirements for any portion that is covered by Federal Deposit Insurance Corporation (FDIC) insurance. The City shall have a signed agreement with any depository accepting City funds per Government Code Section No deposits shall be made at any time in certificates of deposit 315

126 issued by a state or federal credit union if a member of the City Council or the Chief Financial Officer serves on the board of directors or any committee appointed by the board of directors of the credit union. In accordance with Government Code Section 53638, any deposit shall not exceed that total shareholder s equity of any depository bank, nor shall the deposit exceed the total net worth of any institution. C. Negotiable certificates of deposit issued by a nationally or state-chartered bank, a savings association or a federal association (as defined by Section 5102 of the Financial Code), a state or federal credit union, or by a federally- or state-licensed branch of a foreign bank. Negotiable certificates of deposit with maturities in excess of one year must be rated A or its equivalent or better by at least two (NRSROs). Negotiable certificates of deposit with maturities under one year must be rated at least A-1, its equivalent, or better by at least two nationally recognized statistical-rating organizations (NRSRO). No more than 30% of the City s investment portfolio may be invested in negotiable certificates of deposit. D. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1, et seq.). To be eligible for investment pursuant to this subdivision these companies shall either: have an investment advisor registered or exempt from registration with the Securities and Exchange Commission with not less than 5 years experience managing money market mutual funds and with assets under management in excess of $500,000,000, or attain the highest ranking letter or numerical rating provided by not less than two of the three largest NRSROs. E. The State of California Local Agency Investment Fund (LAIF), as authorized by the Government Code Section F. Orange County Investment Pool, as authorized by the Government Code Section G. Local government investment pools (LGIPs), as authorized by the Government Code Section 53601(p). H. Passbook Savings Account Demand Deposits in California financial institutions. I. Taxable or tax-exempt warrants, notes, bonds or similar evidences of indebtedness issued by the State of California, a department, board, agency, or authority of the State, or any local agency within the State of California having received a rating of A or better by at least two NRSROs. J. Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue-producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California. Obligations eligible for investment under this subdivision must be rated "A" or its equivalent or better by at least two NRSROs. Obligations eligible for investment under this subdivision with maturities under one year must be rated at least A-1, its equivalent, or better by two NRSROs. K. Bankers acceptances that are drawn on and accepted by a commercial bank. Eligible bankers acceptances shall have the highest ranking or the highest letter and number rating as provided for by at least two NRSROs and a maximum maturity of 180 days. 316

127 L. Commercial paper of prime quality of the highest ranking or of the highest letter and number rating as provided for by at least two NRSROs. The entity that issues the commercial paper shall meet all of the following conditions in either paragraph (1) or paragraph (2): 1. The entity meets the following criteria: a. Is organized and operating in the United States as a general corporation. b. Has total assets in excess of five hundred million dollars ($500,000,000). c. Has debt other than commercial paper, if any, that is rated A or higher, or the equivalent, by at least two NRSROs. 2. The entity meets the following criteria: a. Is organized within the United States as a special purpose corporation, trust, or limited liability company. b. Has program wide credit enhancements including, but not limited to, over collateralization, letters of credit, or surety bond. c. Has commercial paper that is rated A-1 or higher, or the equivalent, by at least two NRSROs. Eligible commercial paper shall have a maximum maturity of 270 days. Investments may not represent more than 10% of the outstanding commercial paper of any single corporate issue. M. Medium-term corporate notes, defined as all corporate and depository institution debt securities with a maximum remaining maturity of 5 years or less, issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the United States. Medium-term corporate notes shall be rated in a rating category A or its equivalent or better by at least two NRSROs. N. Supranationals, defined as United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development (IBRD), International Finance Corporation (IFC), or Inter-American Development Bank (IADB), with a maximum remaining maturity of five years or less, and eligible for purchase and sale within the United States. Investments under this subdivision shall be rated AAA or its equivalent or better by at least two NRSROs. O. Asset-Backed Securities (ABS). Any mortgage pass-through security, collateralized mortgage obligation, mortgage-backed or other pay-through bond, equipment lease-back certificate, consumer receivable pass-through certificate, or consumer receivable-backed bond of a maximum of five years maturity. Securities eligible for investment under this subdivision shall be issued by an issuer having an A or its equivalent or better for the issuer s debt by at least two by NRSROs and rated in a rating category of AA or its equivalent or better by at least two NRSROs. If additional types of securities are approved for investment of public funds by the California Government Code, they will not be eligible for investment by the City of San Juan Capistrano until this Investment Policy is amended and the amendment is passed by the City Council. Diversification and Maturity A. It is the policy of the City to diversify its investment portfolio. Invested funds shall be diversified to minimize the risk of loss resulting from over concentration of assets in a specific maturity, specific issuer, or specific class of securities. Diversification strategies shall be established and periodically 317

128 reviewed by the City Treasurer and City Manager. The minimum diversification standards by security type and issuer shall be: U.S. Treasuries and securities having principal and interest guaranteed by the U.S. Government % U.S. Government agencies, instrumentalities and government Sponsored enterprises...no more than 100% Non-negotiable CDs...no more than 25% Negotiable CDs...no more than 30% Money market funds...no more than 20% Local Agency Investment Funds (LAIF)...no more than 100% Orange County Investment Pool...no more than 40% Local government investment pools (LGIPs)...no more than 40% Passbook Savings Account Demand Deposit... no more than 5% Municipal obligations...no more than 25% Bankers acceptances...no more than 30% Commercial paper...no more than 25% Medium-term corporate notes...no more than 30% International Bank for Reconstruction and Development (IBRD), International Finance Corporation (IFC), and Inter-American Development Bank (IADB) (Supranationals). no more than 15% Asset-Backed Securities...no more than 20% No more than 5% of the City s investment portfolio may be invested in the securities of any one issuer regardless of security type excluding U.S. Treasuries, U.S. Government agencies, Supranationals, and pooled investments such as LAIF, LGIPs, and money market funds. B. The City shall not invest in a security whose maturity exceeds five years from the date of purchase unless City Council has provided approval for a specific purpose at least 90 days before the investment is made. C. The City Treasurer shall be required to diversify maturities. The City Treasurer, to the extent possible, will attempt to match investments with anticipated cash flow requirements. Matching maturities with cash flow dates will reduce the need to sell securities prior to maturity, thus reducing market risk. Unless matched to a specific requirement, the City Treasurer may not invest more than 25% of the portfolio for a period greater than three years. When matched to a specific requirement and with approval by the Council, the City Treasurer may invest more than 25% of the portfolio for a period greater than three years. Authorized Financial Dealers and Institutions The City Treasurer will maintain a list of financial dealers and institutions qualified and authorized to transact business with the City. The purchase by the City of any investment other than those purchased directly from the issuer, will be purchased either from an institution licensed by the State as a broker-dealer, as defined in Section of the Corporations Code, which is a member of the Financial Industry Regulatory Authority (FINRA), or a member of a federally regulated securities exchange, a national or state chartered bank, a federal or state association (as defined by Section 5102 of the Financial Code), or a brokerage firm designated as a Primary Government Dealer by the Federal Reserve Bank. 318

129 The City Treasurer will investigate all institutions that wish to do business with the City to determine if they are adequately capitalized, make markets in securities appropriate for the City s needs, and agree to abide by the conditions set forth in this City s Investment Policy and any other guidelines that may be provided. This will be done annually by having the financial institutions: 1. Provide written notification that they have read, and will abide by, the City s Investment Policy. 2. Submit their most recent audited Financial Statement within 120 days of the institution s fiscal year end. If the City has an investment advisor, the investment advisor may use its own list of authorized broker/dealers to conduct transactions on behalf of the City. Purchase and sale of securities will be made on the basis of competitive bids and offers with a minimum of three quotes being obtained. Investment Pools The City will perform an annual review of the investment policy and portfolio of any investment pools in which the City invests, including LAIF, the Orange County Investment Pool, and LGIPs. Safekeeping and Collateralization A. All security transactions entered into by the City shall be conducted on a delivery versus payment (DVP) basis. B. Where applicable, all securities shall be held by a third-party bank custodian designated by the City Treasurer. The third-party custodian shall be required to issue a safekeeping receipt to the City listing the specific instrument, rate, maturity and other pertinent information. The only exception to the foregoing shall be depository accounts and securities purchases made with: (i) LAIF and local government investment pools; (ii) placement certificates of deposit, and, (iii) money market mutual funds, since the purchased securities are not deliverable. Evidence of each these investments will be held by the City Treasurer. C. Collateralization on bank deposits (including Certificates of Deposit and Passbook Savings Account Demand Deposit) shall be required in accordance with state law. Reporting A. The City Treasurer shall make a monthly report of investment transactions and holdings to the City Council. B. If the City has an investment advisor, the investment advisor shall report periodically on the activity and results of the funds being managed by the investment advisor. C. The City Treasurer shall include a report on investment holdings activity in the City's Comprehensive Annual Financial Report as required by generally accepted accounting principles (GAAP) and the Governmental Accounting Standards Board (GASB). Performance Evaluation The City shall establish an appropriate performance benchmark and compare the total return of its investment portfolio to the total return of the benchmark. 319

130 Affiliated Agencies and Joint Powers Agreement The City representative to any affiliated agency or joint powers agreement such as California JPIA or SOCWA, will encourage adoption of an investment policy similar to this Investment Policy and in conformance with State guidelines. On an annual basis a report will be made to the City Council by the City Treasurer disclosing any significant differences in policies and investment holdings. Investment Policy Adoption The City's Investment Policy shall be reviewed annually. Any recommended modifications shall be reviewed and approved by the City Council. V. EXPENDITURE POLICIES AND GUIDELINES Fund Balance Reserves Policy The purpose of this policy is to establish parameters, provide guidance, and set forth authoritative governance for the classification of fund balance as reported by the City of San Juan Capistrano. In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54). GASB 54 changes the reporting presentation of fund balance components for governmental fund-types. While there is no prescribed change to the total amount of a given fund balance, the categorization and terminology used to describe fund balance components are substantially altered. The new approach focuses on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the fund can be spent, not on financial resources available for appropriation within a fund. In addition to the GASB 54 compliance of governmental fund-types, this policy also defines the components of budget reserves for the enterprise funds. This policy shall define the components of fund balance, authorize the Chief Financial Officer to prepare financial reports which accurately categorize fund balance in compliance with GASB 54, and establish contingency limits. The term fund balance is used to describe the difference between assets (what is owned) and liabilities (what is owed) reported within a fund. Prior to GASB 54, fund balances were classified into three separate components: Reserved, Designated and Undesignated. Frequently, important limitations are placed on the purpose for which all or a portion of a fund s resources can be used. The authoritative level of these limitations can vary significantly, depending on their source. The five components of fund balance under the GASB 54 reporting standard are designed to indicate the extent to which the City is bound by limitations which may be placed upon resources. This policy shall also define the budget reserve components of the City s enterprise funds. Fund Balance Governing Policies The City shall report governmental fund-type fund balances in compliance with GASB 54 and shall categorize budget reserves in the enterprise funds according to the following five components: Non-spendable Fund Balance: The portion of fund balance that includes amounts that cannot be spent because they are either (a) not in a spendable form, such as prepaid items, inventories of supplies, noncurrent assets, or in certain instances, loans receivable; or (b) legally or contractually required to be maintained intact, such as the principal portion of an endowment. This category was reported as a reserved fund balance prior to GASB 54. Restricted Fund Balance: The portion of fund balance that reflects constraints placed on the use of resources (other than Non-spendable items) that are either (a) externally imposed by creditors (such as 320

131 through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. This category was reported as a reserved fund balance prior to GASB 54. Committed Fund Balance: The portion of fund balance that includes amounts which can only be used for specific purposes pursuant to constraints imposed by formal action of the highest level of decision making authority, City Council. Such constraints shall remain binding unless removed in the same manner. For example, City Council may enact an ordinance or adopt a resolution which identifies spending certain amounts of fund balance for specific purposes. Committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. Action taken to commit fund balance shall occur within the fiscal reporting period; however, the amount may be subsequently determined. This category was reported as designated fund balance prior to GASB 54. Assigned Fund Balance: The portion of fund balance that includes amounts constrained by the City s intent to be used for specific purposes, but cannot be categorized as either restricted or committed. Such intent shall be established by non-formal action of City Council, the highest level of decision making, or by an official designated for that purpose. This policy hereby delegates the authority to assign amounts to be used for specific purposes to the Chief Financial Officer for the purpose of reporting these amounts in the annual financial statements. An example of assigned fund balance is an amount of existing fund balance that is planned to be used to eliminate a projected deficit in the subsequent year s budget. Assigned fund balance shall not exceed total fund balance less the sum of the non-spendable, restricted, and committed fund balance components. This category was reported as designated fund balance prior to GASB 54. Unassigned Fund Balance: The portion of fund balance that includes amounts that do not fall into one of the above four categories. The general fund shall include this classification for residual positive net resources in excess of amounts properly classified as one of the other four components. In funds other than the general fund, this classification shall be used only to report a deficit balance resulting from residual net resources which are less than total fund balance less the sum of the non-spendable, restricted, and committed, and assigned fund balance components. This category was reported as undesignated fund balance prior to GASB 54. The accounting policies of the City consider restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unassigned fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unassigned classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. On June 21, 2016, the City Council approved a new reserve policy to reallocate General Fund reserves to specific reserves that more clearly define the needs and priorities of the City. As result, the following long-term reserve targets were established based on the percentage of General Fund budgeted expenditures: Cash flow reserve 20% Economic uncertainty reserve 40% Other contingencies reserve 10% Pension contributions reserve 10% Capital replacement reserve 10% 321

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