OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE Special Revenue Funds are used to account for proceeds of specific revenue sources other than expendable trust that are legally restricted to expenditures for specific purposes. Traffic Safety Fund Traffic and court fines are collected in these funds. A transfer from this Fund to the General Fund is made at the end of the fiscal year by council action to be applied toward the eligible expenditures permitted by law. Gas Tax Fund Portions of the tax rate per gallon levied by the State of California on all gasoline purchases are allocated to cities throughout the State. These funds are restricted to expenditure for transit and streetrelated purposes. Housing Mitigation Fee Fund This fund is used to account for fees collected from construction of commercial and office buildings for low and moderate income mitigation purposes to be used strictly for projects and programs that benefit the low and moderate income households. Community Development Block Grant Fund This fund is used to account for the receipts and expenditures of CDBG funds received from the U.S. Department of Housing and Urban Development. Child Care Program Fund This fund is used to collect funds from developers for the purpose of providing child care programs. Public Safety Police Grants Fund This fund is used to account for grants received from the U.S. Department of Justice under the Local Law Enforcement Block Grant Program for the purpose of purchasing equipment related to public safety. New Construction Tax Fund This fund is used to account for tax collected upon application to the City for a building permit from every person/entity for the construction of any new building, addition or trailer space in the city according to a fee schedule. Its use is restricted for the acquisition and development of public facilities such as parks, playgrounds and public structures. Planned Drainage Fund This fund is used to account for offsite drainage fees based on an established fee schedule collected prior to approval of the final map in the case of land being subdivided or prior to the issuance of a building permit in the case of construction or improvement of subdivided land. Park and Recreation Facilities Fund This fund is used to account for fees collected for residential and subdivision developments collected either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to park development, maintenance and equipment. Traffic Signals Fund This fund is used to account for fees collected for residential, commercial and industrial developments either at the time grading permits are paid or prior to the approval of the final map. Its use is restricted for expenditures related to the acquisition and maintenance of traffic signals. Fire Facilities Restoration Fund This fund is used to collect funds from developers for the purpose of construction, restoration and purchase of equipment for fire stations within the City. Recycling Fund This fund is used to account for resources resulting from lower landfill tipping fees which have been reduced to zero in 2013, and State grant funds. Funds will be utilized for purposes of promoting recycling and recycling related activities. 119
OTHER GOVERNMENTAL FUNDS SPECIAL REVENUE (CONTINUED) Energy Independence Loan Fund This fund is used to provide funding for the AB811 Energy Loans and collect assessments from those AB811 loans through property tax collections. The assessments collected will be used to service debt issued and to provide additional funding for the AB811 loans. Air Quality Management Fund This fund accounts for receipts from South Coast Air Quality Management District, sixty percent of which is disbursed to the Coachella Valley Association of Governments. Aquatic Center Fund This fund is used to account for revenues and expenditures for the City s aquatic facility. El Paseo Assessment District Fund This fund is used to collect assessments on all business establishments located within the boundaries set for the El Paseo Parking and business improvement area based on a fee schedule established for the various types of businesses. Proceeds from all charges are used for the promotion of business activities in the area. Various Landscape and Lighting District Funds These funds are used to account for expenditures and receipts of property taxes and service fees levied to the property owners in the various landscaping and lighting districts, which were formed to provide landscaping and street lighting maintenance. Individual landscaping and lighting funds are set up for Districts No 1 through 17. Former RDA Low Income Housing Fund This fund is used to account for the management and operation of the City s housing assets. 120
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COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 Community Housing Development Traffic Safety Gas Tax Mitigation Fee Block Grant ASSETS: Pooled cash and investments $ $ 2,261,858 $ 2,797,065 $ 14,293 Receivables: Accounts Assessments Loans 14,870 Interest Prepaid costs Due from other governments 1,444 91,241 78,193 Inventories Advances to Successor Agency TOTAL ASSETS $ 1,444 $ 2,353,099 $ 2,797,065 $ 107,356 LIABILITIES: Accounts payable $ $ $ $ 68,154 Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES 68,154 DEFERRED INFLOWS OF RESOURCES: Unavailable revenues 14,870 FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes 1,444 2,353,099 Low income housing 2,797,065 Public facilities Special programs 24,332 Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES 1,444 2,353,099 2,797,065 24,332 TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES $ 1,444 $ 2,353,099 $ 2,797,065 $ 107,356 122
COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 (CONTINUED) ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Child Care Program Public Safety Police Grants New Construction Tax Planned Drainage $ 1,273,375 $ 23,543 $ 986,166 $ 2,026,500 1,441 102,024 27,282 654,000 $ 1,273,375 $ 52,266 $ 1,742,190 $ 2,026,500 $ $ 11,776 $ 23,267 $ 28,501 33,015 130,800 44,791 154,067 28,501 102,024 7,475 1,997,999 1,273,375 1,486,099 1,273,375 7,475 1,486,099 1,997,999 $ 1,273,375 $ 52,266 $ 1,742,190 $ 2,026,500 123
COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Parks and Recreation Facilities Traffic Signals Fire Facilities Restoration Recycling $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,754,417 4,194 24,072 $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,782,683 $ 1,880 $ $ $ 39,367 1,718 8,643 1,880 49,728 1,073,087 389,674 1,448,171 2,732,955 1,448,171 389,674 1,073,087 2,732,955 $ 1,450,051 $ 389,674 $ 1,073,087 $ 2,782,683 124
COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 (CONTINUED) ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Energy Independence Loan Air Quality Management Aquatic Center El Paseo Assessment District $ 1,061,418 $ 110,234 $ 1,939,572 $ 58,321 364,347 7,674 3,831,250 160,895 1,176 16,015 4,520 $ 5,061,237 $ 126,249 $ 2,309,615 $ 58,321 $ 35 $ 66,738 $ 156,302 $ 7,150 18,877 2,138,000 2,138,035 66,738 175,179 7,150 160,895 1,176 59,511 51,171 2,133,260 2,762,307 2,762,307 59,511 2,134,436 51,171 $ 5,061,237 $ 126,249 $ 2,309,615 $ 58,321 125
COMBINING BALANCE SHEET OTHER SPECIAL REVENUE FUNDS JUNE 30, 2017 ASSETS: Pooled cash and investments Receivables: Accounts Assessments Loans Interest Prepaid costs Due from other governments Inventories Advances to Successor Agency TOTAL ASSETS LIABILITIES: Accounts payable Accrued liabilities Unearned revenues Due to other funds TOTAL LIABILITIES DEFERRED INFLOWS OF RESOURCES: Unavailable revenues FUND BALANCES: Nonspendable: Prepaid costs Restricted for: Public safety Street related purposes Low income housing Public facilities Special programs Committed to: Aquatic center Energy loan program TOTAL FUND BALANCES TOTAL LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND FUND BALANCES Landscape and Lighting Districts Nos. 1 17 Former RDA Low Income Housing Total Other Special Revenue Funds $ 2,979,095 $ 8,825 $ 21,207,494 369,982 7,674 3,846,120 262,919 1,176 23,477 261,724 4,520 654,000 $ 3,002,572 $ 8,825 $ 26,615,609 $ 60,999 $ $ 464,169 8,825 10,543 60,535 2,268,800 60,999 8,825 2,804,047 277,789 1,176 1,080,562 4,742,216 2,797,065 4,207,645 2,941,573 5,809,542 2,133,260 2,762,307 2,941,573 23,533,773 $ 3,002,572 $ 8,825 $ 26,615,609 126
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COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS Housing Mitigation Fee Community Development Block Grant Traffic Safety Gas Tax REVENUES: Taxes $ $ $ 242,858 $ Special assessments collected Intergovernmental revenues 952,827 246,428 Charges for services Investment earnings 228 14,365 24,021 131 Fines and forfeitures 32,819 Miscellaneous 60,000 5,020 TOTAL REVENUES 33,047 967,192 326,879 251,579 EXPENDITURES: Current: General government 246,428 Public safety Parks, recreation and culture Public works Housing and redevelopment 60,000 Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES 60,000 246,428 EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 33,047 967,192 266,879 5,151 OTHER FINANCING SOURCES (USES) Transfers in Transfers out (45,352) TOTAL OTHER FINANCING SOURCES (USES) (45,352) NET CHANGE IN FUND BALANCES (12,305) 967,192 266,879 5,151 FUND BALANCES BEGINNING OF YEAR 13,749 1,385,907 2,530,186 19,181 FUND BALANCES END OF YEAR $ 1,444 $ 2,353,099 $ 2,797,065 $ 24,332 128
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS (CONTINUED) REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Child Care Program Public Safety Police Grants New Construction Tax Planned Drainage $ 69,482 $ $ 199,849 $ 37,030 305,185 6,904 349 4,940 11,695 100 76,386 305,634 204,789 48,725 28,787 305,185 8,550 130,687 305,185 37,337 130,687 76,386 449 167,452 (81,962) 76,386 449 167,452 (81,962) 1,196,989 7,026 1,318,647 2,079,961 $ 1,273,375 $ 7,475 $ 1,486,099 $ 1,997,999 129
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Park and Recreation Facilities Traffic Signals Fire Facilities Restoration Recycling $ 314,438 $ 36,566 $ 35,141 $ 15,896 73,007 113,791 7,761 2,088 5,922 16,179 972 338,095 38,654 41,063 203,949 433,293 27,099 35,651 195,279 144,606 195,279 640,649 142,816 38,654 41,063 (436,700) 122,517 122,517 142,816 38,654 41,063 (314,183) 1,305,355 351,020 1,032,024 3,047,138 $ 1,448,171 $ 389,674 $ 1,073,087 $ 2,732,955 130
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS (CONTINUED) REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Energy Independence Loan Air Quality Management Aquatic Center El Paseo Assessment District $ $ $ $ 235,225 63,001 779,687 308,097 603 13,840 58,000 308,097 121,604 793,527 235,225 10,035 33,901 243,736 1,394,974 132,132 12,386 196,000 204,820 410,855 166,033 1,407,360 243,736 (102,758) (44,429) (613,833) (8,511) 613,833 613,833 (102,758) (44,429) (8,511) 2,865,065 103,940 2,134,436 59,682 $ 2,762,307 $ 59,511 $ 2,134,436 $ 51,171 131
COMBINING STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES OTHER SPECIAL REVENUE FUNDS REVENUES: Taxes Special assessments collected Intergovernmental revenues Charges for services Investment earnings Fines and forfeitures Miscellaneous TOTAL REVENUES EXPENDITURES: Current: General government Public safety Parks, recreation and culture Public works Housing and redevelopment Capital outlay Debt service: Principal retirement Interest and fiscal charges TOTAL EXPENDITURES EXCESS OF REVENUES OVER (UNDER) EXPENDITURES OTHER FINANCING SOURCES (USES) Transfers in Transfers out TOTAL OTHER FINANCING SOURCES (USES) NET CHANGE IN FUND BALANCES FUND BALANCES BEGINNING OF YEAR FUND BALANCES END OF YEAR Landscape and Lighting Districts Nos. 1 17 Former RDA Low Income Housing Total Other Special Revenue Funds $ $ $ 935,364 849,062 1,084,287 1,656,344 893,478 9,728 426,851 32,819 124,092 858,790 5,153,235 996,180 305,185 1,422,073 706,370 881,258 651,827 711,827 484,403 196,000 204,820 706,370 651,827 5,201,746 152,420 (651,827) (48,511) 93,665 651,827 1,481,842 (45,352) 93,665 651,827 1,436,490 246,085 1,387,979 2,695,488 22,145,794 $ 2,941,573 $ $ 23,533,773 132
TRAFFIC SAFETY Budgetary Fund Balance, July 1 $ 13,749 $ 13,749 $ 13,749 $ Investment earnings 100 100 228 128 Fines and forfeitures 135,000 135,000 32,819 (102,181) Amounts Available for Appropriations 148,849 148,849 46,796 (102,053) Transfers out 135,000 135,000 45,352 89,648 Total Charges to Appropriations 135,000 135,000 45,352 89,648 Budgetary Fund Balance, June 30 $ 13,849 $ 13,849 $ 1,444 $ (12,405) 133
GAS TAX Budgetary Fund Balance, July 1 $ 1,385,907 $ 1,385,907 $ 1,385,907 $ Intergovernmental 1,320,790 1,320,790 952,827 (367,963) Investment earnings 1,500 1,500 14,365 12,865 Amounts Available for Appropriations 2,708,197 2,708,197 2,353,099 (355,098) Public works 1,000,000 1,000,000 1,000,000 Total Charges to Appropriations 1,000,000 1,000,000 1,000,000 Budgetary Fund Balance, June 30 $ 1,708,197 $ 1,708,197 $ 2,353,099 $ 644,902 134
HOUSING MITIGATION FEE Budgetary Fund Balance, July 1 $ 2,530,186 $ 2,530,186 $ 2,530,186 $ Taxes 78,300 78,300 242,858 164,558 Investment earnings 15,000 15,000 24,021 9,021 Miscellaneous 30,000 30,000 60,000 30,000 Amounts Available for Appropriations 2,653,486 2,653,486 2,857,065 203,579 Housing and redevelopment 450,000 450,000 60,000 390,000 Total Charges to Appropriations 450,000 450,000 60,000 390,000 Budgetary Fund Balance, June 30 $ 2,203,486 $ 2,203,486 $ 2,797,065 $ 593,579 135
COMMUNITY DEVELOPMENT BLOCK GRANT Budgetary Fund Balance, July 1 $ 19,181 $ 19,181 $ 19,181 $ Intergovernmental 294,670 294,670 246,428 (48,242) Investment earnings 131 131 Miscellaneous 5,020 5,020 Amounts Available for Appropriations 313,851 313,851 270,760 (43,091) General government 294,670 387,032 246,428 140,604 Total Charges to Appropriations 294,670 387,032 246,428 140,604 Budgetary Fund Balance, June 30 $ 19,181 $ (73,181) $ 24,332 $ 97,513 136
CHILD CARE PROGRAM Budgetary Fund Balance, July 1 $ 1,196,989 $ 1,196,989 $ 1,196,989 $ Taxes 44,600 44,600 69,482 24,882 Investment earnings 4,000 4,000 6,904 2,904 Amounts Available for Appropriations 1,245,589 1,245,589 1,273,375 27,786 Capital outlay 53,790 1,079,440 1,079,440 Total Charges to Appropriations 53,790 1,079,440 1,079,440 Budgetary Fund Balance, June 30 $ 1,191,799 $ 166,149 $ 1,273,375 $ 1,107,226 137
PUBLIC SAFETY POLICE GRANTS Budgetary Fund Balance, July 1 $ 7,026 $ 7,026 $ 7,026 $ Intergovernmental 100,000 300,000 305,185 5,185 Investment earnings 349 349 Miscellaneous 100 100 Amounts Available for Appropriations 107,026 307,026 312,660 5,634 Public safety 100,000 305,200 305,185 15 Total Charges to Appropriations 100,000 305,200 305,185 15 Budgetary Fund Balance, June 30 $ 7,026 $ 1,826 $ 7,475 $ 5,649 138
NEW CONSTRUCTION TAX Budgetary Fund Balance, July 1 $ 1,318,647 $ 1,318,647 $ 1,318,647 $ Taxes 202,520 202,520 199,849 (2,671) Investment earnings 2,000 2,000 4,940 2,940 Amounts Available for Appropriations 1,523,167 1,523,167 1,523,436 269 General government 32,085 28,787 3,298 Public works 75,000 201,313 8,550 192,763 Total Charges to Appropriations 75,000 233,398 37,337 196,061 Budgetary Fund Balance, June 30 $ 1,448,167 $ 1,289,769 $ 1,486,099 $ 196,330 139
PLANNED DRAINAGE Budgetary Fund Balance, July 1 $ 2,079,961 $ 2,079,961 $ 2,079,961 $ Taxes 152,500 152,500 37,030 (115,470) Investment earnings 5,000 5,000 11,695 6,695 Amounts Available for Appropriations 2,237,461 2,237,461 2,128,686 (108,775) Public works 300,000 1,665,800 130,687 1,535,113 Total Charges to Appropriations 300,000 1,665,800 130,687 1,535,113 Budgetary Fund Balance, June 30 $ 1,937,461 $ 571,661 $ 1,997,999 $ 1,426,338 140
PARK AND RECREATION FACILITIES Budgetary Fund Balance, July 1 $ 1,305,355 $ 1,305,355 $ 1,305,355 $ Taxes 110,000 110,000 314,438 204,438 Intergovernmental 15,896 15,896 Investment earnings 2,000 2,000 7,761 5,761 Amounts Available for Appropriations 1,417,355 1,417,355 1,643,450 226,095 Capital outlay 406,500 630,982 195,279 435,703 Total Charges to Appropriations 406,500 630,982 195,279 435,703 Budgetary Fund Balance, June 30 $ 1,010,855 $ 786,373 $ 1,448,171 $ 661,798 141
TRAFFIC SIGNALS Budgetary Fund Balance, July 1 $ 351,020 $ 351,020 $ 351,020 $ Taxes 115,000 115,000 36,566 (78,434) Investment earnings 500 500 2,088 1,588 Amounts Available for Appropriations 466,520 466,520 389,674 (76,846) Capital outlay 25,000 325,000 325,000 Total Charges to Appropriations 25,000 325,000 325,000 Budgetary Fund Balance, June 30 $ 441,520 $ 141,520 $ 389,674 $ 248,154 142
FIRE FACILITIES RESTORATION Budgetary Fund Balance, July 1 $ 1,032,024 $ 1,032,024 $ 1,032,024 $ Taxes 66,920 66,920 35,141 (31,779) Investment earnings 3,500 3,500 5,922 2,422 Amounts Available for Appropriations 1,102,444 1,102,444 1,073,087 (29,357) Capital outlay 30,565 1,000,171 1,000,171 Total Charges to Appropriations 30,565 1,000,171 1,000,171 Budgetary Fund Balance, June 30 $ 1,071,879 $ 102,273 $ 1,073,087 $ 970,814 143
RECYCLING Budgetary Fund Balance, July 1 $ 3,047,138 $ 3,047,138 $ 3,047,138 $ Intergovernmental 73,007 73,007 Charges for services 113,791 113,791 Investment earnings 10,000 10,000 16,179 6,179 Miscellaneous 972 972 Transfers in 122,517 122,517 Amounts Available for Appropriations 3,057,138 3,057,138 3,373,604 316,466 General government 538,780 609,220 433,293 175,927 Parks, recreation and culture 30,000 30,000 27,099 2,901 Public works 340,000 340,000 35,651 304,349 Capital outlay 155,000 155,000 144,606 10,394 Transfers out 40,000 40,000 40,000 Total Charges to Appropriations 1,103,780 1,174,220 640,649 533,571 Budgetary Fund Balance, June 30 $ 1,953,358 $ 1,882,918 $ 2,732,955 $ 850,037 144
ENERGY INDEPENDENCE LOAN Budgetary Fund Balance, July 1 $ 2,865,065 $ 2,865,065 $ 2,865,065 $ Investment earnings 576,500 576,500 308,097 (268,403) Amounts Available for Appropriations 3,441,565 3,441,565 3,173,162 (268,403) General government 10,000 10,000 10,035 (35) Debt service: Principal retirement 116,000 196,000 196,000 Interest and fiscal charges 206,940 206,940 204,820 2,120 Total Charges to Appropriations 332,940 412,940 410,855 2,085 Budgetary Fund Balance, June 30 $ 3,108,625 $ 3,028,625 $ 2,762,307 $ (266,318) 145
AIR QUALITY MANAGEMENT Budgetary Fund Balance, July 1 $ 103,940 $ 103,940 $ 103,940 $ Intergovernmental 62,000 62,000 63,001 1,001 Investment earnings 200 200 603 403 Miscellaneous 58,000 58,000 Amounts Available for Appropriations 166,140 166,140 225,544 59,404 General government 39,700 39,700 33,901 5,799 Capital outlay 132,135 132,132 3 Total Charges to Appropriations 39,700 171,835 166,033 5,802 Budgetary Fund Balance, June 30 $ 126,440 $ (5,695) $ 59,511 $ 65,206 146
AQUATIC CENTER Budgetary Fund Balance, July 1 $ 2,134,436 $ 2,134,436 $ 2,134,436 $ Charges for services 719,125 719,125 779,687 60,562 Investment earnings 4,500 4,500 13,840 9,340 Transfers in 680,000 680,000 613,833 (66,167) Amounts Available for Appropriations 3,538,061 3,538,061 3,541,796 3,735 Parks, recreation and culture 1,423,550 1,423,550 1,394,974 28,576 Capital outlay 12,386 (12,386) Total Charges to Appropriations 1,423,550 1,423,550 1,407,360 16,190 Budgetary Fund Balance, June 30 $ 2,114,511 $ 2,114,511 $ 2,134,436 $ 19,925 147
EL PASEO ASSESSMENT DISTRICT Budgetary Fund Balance, July 1 $ 59,682 $ 59,682 $ 59,682 $ Assessments 250,000 250,000 235,225 (14,775) Amounts Available for Appropriations 309,682 309,682 294,907 (14,775) General government 250,000 250,000 243,736 6,264 Total Charges to Appropriations 250,000 250,000 243,736 6,264 Budgetary Fund Balance, June 30 $ 59,682 $ 59,682 $ 51,171 $ (8,511) 148
LANDSCAPE AND LIGHTING DISTRICT NOS 1 17 Budgetary Fund Balance, July 1 $ 2,695,488 $ 2,695,488 $ 2,695,488 $ Assessments 861,667 861,667 849,062 (12,605) Investment earnings 400 400 9,728 9,328 Transfers in 75,000 75,000 93,665 18,665 Amounts Available for Appropriations 3,632,555 3,632,555 3,647,943 15,388 Public works 822,706 827,499 706,370 121,129 Total Charges to Appropriations 822,706 827,499 706,370 121,129 Budgetary Fund Balance, June 30 $ 2,809,849 $ 2,805,056 $ 2,941,573 $ 136,517 149
FORMER RDA LOW INCOME HOUSING Budgetary Fund Balance, July 1 $ $ $ $ Transfers in 824,324 824,324 651,827 (172,497) Amounts Available for Appropriations 824,324 824,324 651,827 (172,497) Housing and redevelopment 823,324 827,499 651,827 175,672 Capital outlay 1,000 1,000 1,000 Total Charges to Appropriations 824,324 828,499 651,827 176,672 Budgetary Fund Balance, June 30 $ $ (4,175) $ $ 4,175 150