HomeMy WebLinkAbout1992-06-09; City Council; 11733; 1992-93 TO BUILDOUT CAPITAL IMPROVEMENT PROGRAMI
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AB # I!, 733 TITLE: DEP
CITY
CITY
MTG. 6/9/92 1992-93 TO BUILDOUT
FIN CAPITAL IMPROVEMENT PROGRAM DEPT.
RECOMMENDED ACTION:
Staff report, no action required.
ITEM EXPLANATION:
The 1992-93 to buildout Capital Improvement Program (CIP) totals $428
million and funds 174 future projects. Capital Improvement Projects schedulc
for 1992-93 total $31 million which will fund 25 projects. This represents
decrease of $19.1 million or 38% from the adopted 1991-92 CIP. Revenues f
the 1992-93 projects total an estimated $33.9 million and come from a varie
of funding sources which include development fees, Community Facilities Disti
bonds, and Transnet sales taxes for road improvements.
The largest single smrce of 1992-93 revenue is from the Community Faciliti
District (CFD) at $13.6 million, or 42% of the total. The second largest reveni
is a $5 million water reclamation State loan anticipated to be received, while tl
third major resource is through Transnet at $4.5 million, or 14% of tot
revenues. Development fees bring in a total of $1.1 million or 3% of the to1
projected revenues. Projects funded through development fees inclul
community parks, traffic signals, and roadway improvements. While developme
related fees appear to represent a small part of the total revenues, the completic
of many scheduled projects are dependent upon these fees, and their importan
should not be underestimated.
Historically, projects have been scheduled to meet or exceed growth manageme
standards. The slow economy has resulted in less growth than anticipated, whi
has affected the scheduling of projects. The 1992-93 to buildout CIP includes t
deferral of most park and roadway projects until funds become available. The
actions maintain a balanced fiscal position while continuing to meet t
standards of a growing citizenry. Revenues for 1992-93 to buildout CIP ha
been projected using the Growth Management Plan phasing schedule which nc
reflects a reduced level of development over the next 5 years.
Major projects scheduled for appropriation in 1992-93 include the South Carlsb
Library and the Interchange at 1-5 and Palomar Airport Road. Additional fun
will be appropriated to the Alta Mira Park project, allowing it to proceed into t
construction phase.
The CIP presented IO Council is intended to be a working document which c
be modified or adjusted as Council sees fit. The final CIP will be brought ba
to City Council in one week for a public hearing and adoption.
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11, 333 *
Page Two of Agenda Bill No.
FISCAL IMPACT:
The fiscal impact of the CIP is very broad and pervasive as all projects ai
scheduled concurrent with available revenues or debt financing. The funding fc
the majority of projects depends on development revenue and if growth does nc
occur as projected, the City may defer projects.
EXHIBITS:
1. Capital Imprcwement Program Summary
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1992-93 Capital Improvement Program
Introduction
The Capital Improvement Program (CIP) for 1992-93 totals $31 million, which is $15
million or 38% below the 19\91-92 adopted budget of $50.1 million. Projected reveni
for the 1992-93 program total $33.9 million and are down by $7.5 million or 18% frc
the 1991-92 budget. Weak economic conditions nationally and locally, in conjunction w
low construction levels, have resulted in reduced development related revenues. Reveni
collected as the result of new residential and commercial/industrial development are dol
by $3.3 million or 64% from the 1991-92 projections. This has resulted in modificatic
to the scheduling of projects. This report and the accompanying CIP documents reflect I
actions taken to address the issue of funding availability weighed against the demand
facilities, and growth.
As the City continues to monitor growth in conjunction with revenues, it has beco
apparent that there is a correlation between the amount of funds that can be spent
projects, and the amount of growth. If development subsides, so too do revenues, wh
in turn impacts expenditure schedules. Most expenditure schedules were established usi
the Growth Management standards as guidelines. Interwoven into this formula are fis
constraints which have become important to the scheduling of projects. This year, lack
available funds has resulted in deferring most major projects reliant upon developmc
related revenues. Previously, the City chose to build facilities to meet maximum populatj
expectations. The philosoplhy has shifted to one where phasing of projects will mc
closely match the incremental growth demands. Further, in cases where facility availabil
fails to meet growth management standards, developers may be required to finance desj
and construction costs. The1 Growth Management system used by the City needs to
viewed with flexibility, as wldl as in concurrence with other external issues, including 1
general economy. The fiscal resources, and the assumptions used in projecting thc
resources, as well as specific expenditures will be addressed separately.
Revenue
Revenues for Capital Projects may be broken down into three major categories as folloJ
1) fees generated by development in Carlsbad, 2) the Community Facilities District and
other sources including grants, bond issues, and letters of credit. The pie chart on 1
following page provides an overview of the estimated revenues which are projected
support the CIP projects. Approximately 53% of all CIP revenues are received as a res
of development, and are dependent upon assumptions made about the City's growth
dwelling units and commercial/industrial square feet each year. These revenues inch
the Public Facilities Fee (PFF), Traffic Impact Fee (TIF), Park-In-Lieu (PIL), Major Fad
Fee and Sewer Construction revenues. Community Facilities District revenues occupy 2
of the total with resources coming in as a result of project scheduling. The remaining 2r
of revenues are related to the receipt of grants, the county sales tax program (Transnc
the issuance of bonds, and the Water District's Replacement Fund.
1
Residential
91 -92 Totd 92-93 Told
No Unfls No Unris Otff 91 -92
Resid Resid lo 92-93
115 (411)
93-94 170 (1.138)
1,356 345 (1 011)
95-96 490 (860)
490 (756) 96-97 1.248
~~ 94-95
Years 5 - 10 * 1,246 1,514 268
Years - 2W2+ 1,332 244
Non-Residential
91 -92 Tot4 92-93 Total
Totd Sq Ft Tow Sq Ft Otf 91 -92
Commllnd Commflnd to 92-93
1 WOW 11 5,KQ (~~,WO)
1,KQOW 170,000 (830 000)
1.oooooo moo0 (710,000)
l,W,OW 430.000 (570.000)
l.KQ,OW 430.000 (570,000)
l,oOO,OoO 7w,m (3cQmQ)
l.Wo,OoO l,oOo,OoO 0
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The line chart below further demonstrates the growth and development patterns which
have occurred and are projected to occur in Carlsbad. As can be seen, the developmenl
rates fell dramatically in 1987-88 and have continued to decline since that point. It is
anticipated that permits will be issued on 55 residential units during 1991-92. Curreni
Growth Management projections show a slight recovery to 115 units in 1992-93. Non
residential growth patterns and projections were also reviewed, and modified downward
CITY OF CARLSBAD
RATE OF RESIDENTIAL DEVELOPMENT
PERMITS ISSUED
UNITS
3000 .
2500 -
2000 -
1500-
1000 -
YEARS 1 TO 5 OF CIP
500 - I
0 I I I I I I I 1 I I
85 86 87 88 89 90 91 92 93 94 95 96 97
FISCAL YEAR
+ DWELLING UNITS
Using the Growth Management forecast identified above, revenue projections show shik
declines. This has resulted in changes in project scheduling that have occurred q
development remains low.
Growth AssumDtions
The mix of attached and detached residential units is assumed to be 55% and 45
respectively. This is the same ratio as has been applied in the past and continues to be tl
anticipated mix of residential development. The building permit valuation used f;
computing public facilities fees was $89,500 per attached dwelling unit, and $153,000 p
detached dwelling unit. The itnix of commercial and industrial is assumed to be 40% ai
60% respectively. The commercial category also includes office development.
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In order to calculate estimated revenues for the Traffic Impact Fee (TIF), the number
average daily trips had to be computed for each type of use. An attached dwelling ui
was assigned eight trips per dlay, and a detached unit ten trips per day, based on data us
in developing the TIF. Each residential trip was valued at $77.00. The trips-per-day Val
for commercial/industrial was averaged at 17 trips per 1,000 square feet of developmei
The volume of trips generated by commercial/industrial development can vary widc
depending on the ultimate land use. The value of each commercial/industrial trip M
established at $63.00.
Sewer fees were calculated by assessing each residential unit (EDU) $1,675. Commerc
was assessed $1,675 for each 1,800 square feet of development and industrial was assess
$1,675 for each 3,400 square feet based on the City's procedure for calculating EDU's j
non-residential uses.
Park in Lieu revenue projections have increased by 45% throughout the life of the C
This is the result of applying the new fees which were implemented in May, 1991.
This is the second year that the Community Facilities District (CFD) funding mechanii
has been incorporated into the CIP. The implementation of the CFD in 1991 has reduc
the total amount of PFF, and TIF revenues projected, as projects which were previou
funded from these sources will now be funded through the CFD. Revenues for the PFF a
TIF have been reduced accordingly.
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ExDenditures
The 1992-93 to buildout CIP outlines a total of 174 future projects at a total cost o
$428.2 million. The pie chart below indicates that the largest segment of expenditures arc
within the Water category at $93 million or 22% and include new and replacemen
pipelines and reservoir maintenance. Water Projects are followed in dollar value by Par1
projects at $89.4 million and include acreage within all quadrants of Carlsbad as well a
Veteran’s Memorial Park. Other major park projects include Alta Mira Park, the Go1
Course, Lamin Park, Alga Norte Park, and a community park in Zone 19. Major stree
projects in the CIP total $73 rnillion and include the widening of the railroad overpasse
at Poinsettia Boulevard., and Pidomar Airport Road, La Costa Boulevard widening, and th
extension of Faraday Boulevard. The smallest expenditure category for projects is Traffi
Signals, at $3.5 million or 1%. Specific timing and cost estimates for projects are identifiel
in the table immediately following the narrative.
CAPITAL IMPROVEMENT PROGRAM
PROJECT ALILOCATION 1992-93 TO BUILDOUT
PARKS
TRAFFIC SIGNALS $894 21% LOAN REPAYMENTS
$35 1% $97 2%
CIVIC
$55 7 13% SEWER
$71 7 17%
1-5 INTERCHANGES $322 8%
WATER - STREET PROJECTS
$9.3 22% $73 17%
Total CIP to Bufldout = $428.2 Mllllon
Specific phasing of projects is reliant upon fund availability as well as efforts taken to me
established growth management standards for facilities. Wherever recommended projc
scheduling changes occurred, they were based upon a thorough review of the Grow
Management Plan, in unison with revenue projections. In order to balance the first fi
years of the CIP in conjunction with the decline in projected revenues, selected park ai
street projects have been phased and deferred. The altered projects were funded by eith
TEF or the PFF, and both are now balanced as a result of the timing changes. The
projects and related issues are identified on the following page.
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Southeast Ouadrant Parks
Alna Norte Park - Construction for this park is now scheduled in two phases, using a let1
of credit for the first construction phase, which has allowed construction in 1995-96 vers
1996-2001. Phase I was moved forward as it is anticipated that the developer will beE
construction within the 1995-96 time period. The City's share of the funding for Phase
has been deferred until 2002:+ whereas the 1991-92 CIP had both phases scheduled i
the same time. The deferral was necessary to balance the PFF.
Carrillo Ranch Park - This park has also been deferred and placed in the 2002+ ti1
frame. The 1991-92 CIP had this park scheduled for 1994-95, however sufficient funds i
not projected to be available until 2002+.
Southwest Quadrant Parks
Alta Mira Park - The construction of Alta Mira park has now been phased in th
segments. The prior year CIF' showed the construction of about two thirds of the 42 aci
in 1992-93. Due to fund availability, construction funds for the first phase will be reduc
by $2.5 million for a total 1992-93 appropriation of $2.9 million, including carry fonvai
from 1991-92. The remainder of the funds are shown in the 2002+ time frame, whi
include the remaining park construction as well as a community center.
Zone 19 Park - The first phase of this park will be funded with $1,687,000 in the form
a letter of credit from the developer, and will be used to construct 15 acres of the Zone
Park. Phase I has been deferred from 1992-93 until 2002 + as the decline in growth in tl
area has alleviated the immediate need for construction.
Northeast Quadrant Parks
Larwin Park - The 1991-92 C1 P contained an appropriation of $2.5 million for Lanvin Pa
Due to lack of immediate funds, staff is recommending that this amount be disappropriat
and rescheduled in 1996-97 at $1.5 million.
Streets
Several street projects using a variety of funding sources have been deferred until fur
become available or anticipated growth requires their construction. Examples of tht
projects include Carlsbad Boulevard/Cannon to Monzano, La Costa Ave Widening, a
Poinsettia Lane Widening/I-5 to Batiquitos.
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1992-93 Projects
The 1992-93 CIP identifies 25 projects which have been budgeted at a total cost of $3’1
million. The following chart shows that Civic projects occupy just over one third of tht
total 1992-93 expenditures at :$11.5 million.
CAPITAIL IMPROVEMENT PROGRAM
1992-93 PROJECTS BY MAJOR CATEGORY
CIVIC
$11 5 37%
OTHER
$06 2%
STREET PROJECTS \-/ $28 9% 1-5 INTERCHANGES
$90 32%
Total 02-93 CIP = $31 Yllllon
Thirty two percent or $9.8 million of the budget is allocated to 1-5 Interchange projects
Sewer projects account for the least amount of expenditures at $1.7 million or 5% of th
total. Following is a detailed explanation of the significant 1992-93 CIP projects b
category.
Civic Projects
The significant project scheduled for 1992-93 appropriation is the expenditure of CFI
fhds toward the South Carlshad Library at $11.1 million. Design funds of $100,000 fc
the Cole Library Remodel are idso budgeted in 1992-93.
Park Projects
Alta Mka Park contains an appropriation of $1.6 million in 1992-93 and is the only par
project which will be immediately pursued.
Sewer Projects
The CIP reflects Carlsbad’s share of funding the Encina Budget. Included is $844,000 i
funds to repay the debt for the Phase IV Expansion, and $539,000 for the Outfall Reballas
In addition, $300,000 is scheduled in the 1992-93 budget to complete the Home Plant Li
Station project.
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Water Proiects
This is the first year the CIP reflects the Water Certificate of Participation payments at $1
million for 1992-93. The Water District will begin design on the Maerkle Dam Lining a
Covering at $587,000 in 1992-93. Construction is scheduled to begin in 1993-94 j
which a bond issue will need to be considered. Sufficient funds are not available
complete this project on a pay as you go basis.
Traffic Simals
There is one traffic signal requiring appropriation in 1992-93 and it is located at Ranc
Santa Fe and Questhaven at $125,000.
Street Proiects
A total of $2.8 million in new appropriations are scheduled for street projects. The largc
expense is for the undergrounding of utilities in Districts 12 and 14 at $1.5 million and
funded by San Diego Gas anid Electric. Transnet Local funds totaling $750,000 will
used to construct Hidden Valley Road which is needed to access Alta Mira Park. Tht
funds will be reimbursed by developers within this area as units are built.
1-5 InterchanRes
The I-S/Palomar Airport Road Overpass is budgeted for a total $7.5 million during 195
93. The majority of funds will come from the CFD at $6.9 million. Design work on I-5/
Costa will continue with an additional $1 million appropriation in 1992-93 from the CF
Construction is scheduled for 1994-95.
Summary
While many projects need to be deferred due to lack of available funds, there are seve
major projects which will be accomplished during the next two years. Carlsba
circulation plan has been of concern to the City Council as evidenced by prior yf
appropriations within this area. Palomar Airport Road east of El Camino Real will bel
construction with the installation of a larger pipeline and subsequently widened. Also, t
segment of El Camino Real from Faraday to Palomar Airport Road will be widened
conjunction with the previously mentioned widening project. Last, the overpass at Palorr
Airport Road and 1-5 will begin construction in 1992-93.
Review of the CIP finds that all projects identified in the 1991-92 CIP continue to
included in 1992-93. There :have been some significant project scheduling changes as 1
effects of the slow economy are felt on Carlsbad’s revenue stream. Lack of funds 1
caused the City to rethink how it can accomplish its capital projects. Generally 1
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philosophy has been to build quality capital facilities which meet, and at times excec
growth management standards whenever economically beneficial. This philosophy work
when growth and related revenues were substantial. Concepts such as phasing projei
over a period of years, and timing them when funds are available have now be
implemented. As the new philosophy emerges, the City still expects to provide qual
capital facilities which meet the needs of Carlsbad's citizens. The 1992-93 CIP reflei
these concepts.
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0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 1 1992-93
BEG1 NNING
FUND BAL 7/1/92 REVENUE EXPENDITURES END I NG -------------_-__-_.----------------------------------------------------
GCC 1,290,212 317,000 973,212
PFF 3,189,025 326,669 1,910,000 1,605,694
ZONE 5 PARK FEE 1,537,000 23,000 1,560,000
PIL AREA 1 NU 1,498,985 25,720 1,524,705
PIL AREA 2 NE 400,023 51,440 451,463
PIL AREA 3 SW 657,224 6,430 663,654
PIL AREA 4 SE 693,681 27,006 720,687
TIF 630,731 11 1,043 140,000 601,774
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 10,057,894 977,108 1,708,178 9,326,824
TRANSNET/BIKE (250,000) 250,000
TRANSNET/HIGHWAY (1,581,767) 1,600,000 18,233
TRANSNET/LOCAL (2,597,144) 3,350,000 750,000 2,856
CAL TRANS 1,043,000 1,043,000
PARTNERSHIP FUNDS
FEDERAL HWY 566,667 566,667
SDG&E 1,450,000 1,450,000
COUNTY GRANTS 363,668 165,375 529,043
GOLF BONDS 726,165 726,165
PUBLIC ART 44,171 3,170 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - ?!I9 1,687,500 1,687,500
L/C FIELDSTONE
REDEVELOPMENT 116,509 116,509
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS (386,006) 520,000 95,000 38,994
CDBG (713,046) 713,046
CMMTY FACILITY DISTI;! 6,397,036 13,615,000 20,011,000 1,036
WATER DISTRICT FUNDS
-RECLAIMED WATER (4,949,000) 5,000,000 51,000
-MAJOR FACILITY 2,047,827 300,000 1,841,843 505,984
-REPLACEMENT 1,604,308 2,050,000 1,128,399 2,525,909
TOTAL 23,747,605 33,862,174 31,012,087 26,597,692
-------------------.. ----------- ---------_- ----------- -----------
........................................................................ ........................................................................
23
0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 2 1993-94
BEGINNING
FUND BAL 7/1/93 REVENUE EXPENDITURES ENDING -----_-__----------..----------------------------------------------------
GCC 973,212 973,212
PFF 1,605,694 482,902 2,085,ooo 3,596
ZONE 5 PARK FEE 1,560,000 34,000 1,594,000
PIL AREA 1 NU 1 ,524,705 25,720 1,550,425
PIL AREA 2 NE 45 1,463 51,440 502,903
PIL AREA 3 SW 663,654 5,504 669,158
PIL AREA 4 SE 720,687 20,576 741,263
TIF 601,774 164,151 240,000 525,925
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 9,326,824 1,022,072 1,751,885 8,597,011
TRANSNET/HIGHWAY 18,233 18,233
TRANSNET/LOCAL 2,856 2, a56
TRANSNET/BIKE
CALTRANS
PARTNERSHIP FUNDS 456,000 456,000
FEDERAL HWY 566,667 566,667
SDG&E 630,000 630,000
COUNTY GRANTS 529,043 173,650 702,693
GOLF BONDS 726,165 14,000,000 14,000,000 726,165
PUBLIC ART 47,341 47,341
LETTER OF CREDIT - i! 1,687,500 1,687,500
L/C FIELDSTONE 2,241,265 2,241,265
REDEVELOPMENT 116,509 116,509
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,036 17,265,000 16,263,000 1,003,036
WATER DISTRICT FUND!;
ASSESSMENT DISTRICTS 1,881,038 I ,aa1,03a
-RECLAIMED WATER
-MAJOR FACILITY 505,984 10,366,000 8,820,176 2,051,808
-REPLACEMENT 2,525,909 7,050,ooo 8,724,796 851,113
TOTAL 26,597,692 54,554,947 53,537,524 27,615,115
--------------_----.. --_________ ___________ -__-------- -----------
-------------------~.---------------------------------------------------- -------------------..----------------------------------------------------
24
0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 3 1994-95
BEG1 NN I NG
FUND BAL 7/1/94 REVENUE EXPENDITURES ENDING ........................................................................
GCC 973,212 973,212
PFF 3,596 94 1 ,969 405,000 540,565
ZONE 5 PARK FEE 1,594,000 58,000 1,652,000
PIL AREA 1 NU 1,550,425 55,298 1 ,605,723
PIL AREA 3 SW 669,158 10,946 680,105
PIL AREA 4 SE 741,263 37,294 778,557
TIF 525,925 304,144 240,000 590,069
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 8,597,011 1,269,760 9,124,232 742,539
TRANSNET/BIKE
TRANSNET/HIGHWAY 18,233 18,233
TRANSNET/LOCAL 2,856 4,450,000 4,450,000 2,856
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HWY 566,667 566,667
SDG&E 550,000 550,000
COUNTY GRANTS 702,693 182,300 884,993
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - 2 1,687,500 1,687,500
L/C FIELDSTONE 2,241,265 375,000 375,000 2,241,265
REDEVELOPMENT 116,509 116,509
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,003,036 8,503,000 8,500,000 1,006,036
WATER DISTRICT FUNDS
PIL AREA 2 NE 502,903 92,592 595,495
-RECLAIMED WATER
-MAJOR FACILITY 2,051,808 712,000 1,320,564 1,443,244
-REPLACEMENT 851,113 2,050,000 410,108 2,491,005
TOTAL 27,615,115 20,158,970 25,391,571 22,382,515
-------_-----------.. ---------__ _________-_ ----------- _____------
_________________________________________-_-----_____----------_---__--- ________________________________________--_----______-_--------_---____-
25
0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 4 1995-96
BEGINNING
FUND BAL 7/1/95 REVENUE EXPENDITURES END I NG ........................................................................
GCC 973,212 973,212
PFF 540,565 1,890,398 1,170,000 1,260,963
ZONE 5 PARK FEE 1,652,000 86,000 1,738,000
PIL AREA 2 NE 595,495 131,172 726,667
PIL AREA 3 SW 680,105 104,860 784,965
PIL AREA 4 SE 778,557 51,440 829,997
TI F 590,069 441,520 540,000 491,589
OTHER 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 742,539 1,567,315 1,752,380 557,474
TRANSNET/BIKE
TRANSNET/HIGHWAY 18,233 3,435,000 3,450,000 3,233
TRANSNET/LOCAL 2,856 3,245,000 1,585,000 1,662,856
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HWY 566,667 566,667
SDG&E 550,000 550,000
COUNTY GRANTS 884,993 191,450 91 0,000 166,443
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - Z19
L/C FIELDSTONE 2,241,265 2,241,265
REDEVELOPMENT 116,509 564,74 1 656,250 25,000
TAX INCREMENT BOND 16,981 16,981
PIL AREA 1 NU 1,605,723 74,588 2,380,000 (699,689)
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,006,036 16,950,000 16,950,000 1,006,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 1,443,244 3,628,000 5,008,210 63,034
-REPLACEMENT 2,491,005 2,050,000 3,950,844 590,161
TOTAL 20,695,015 34,978,151 41,160,616 14,512,550
-------------__----. ----------- ---______-_ ----_______ -----__----
........................................................................ ........................................................................
26
0 a
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 5 1996-97
BEG1 NN I NG
FUND BAL 7/1/96 REVENUE EXPENDITURES END I NG -------------------..----------------------------------------------------
GCC 973,212 973,212
PF F 1,260,963 1,350,398 2,235,000 376,361
ZONE 5 PARK FEE 1,738,000 86,000 1,824,000
PIL AREA 1 NU (699,689 ) 74,588 (625,101 )
PIL AREA 2 NE 726,667 131 ,I 72 857,839
PIL AREA 3 SW 784,965 104,860 889,825
PIL AREA 4 SE 829,997 51,440 881,437
TI F 491,589 441,520 240,000 693,109
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 557,474 1,567,315 3,101,180 (976,391)
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 3,233
TRANSNET/LOCAL 1,662,856 300,000 300,000 1,662,856
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HWY 566,667 566,667
SDG&E 550,000 550,000
COUNTY GRANTS 166,443 201,025 367,468
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
1,881,038 ASSESSMENT DISTRICTS 1,881,038
LETTER OF CREDIT - 219
L/C FIELDSTONE
REDEVELOPMENT 25,000 656,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,006,036 3,915,000 4,921,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 63,034 2,628,000 2,364,468 326,566
-REPLACEMENT 590,161 2,050,000 1,886,684 753,477 .................... ---------__ _---------_ _-_________ ___________
TOTAL 14,512,550 14,124,235 10,693,999 17,942,786 ........................................................................ ........................................................................
27
0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 6-10 1997-2002
BEG INN I NG
FUND BAL 7/1/97 REVENUE EXPENDITURES ENDING ........................................................................
GCC 973,212 973,212
PFF 376,361 19,192,828 9,995,250 9,573,939
ZONE 5 PARK FEE I ,824,000 700,000 700,ooo 1,824,000
PIL AREA 1 NU (625,101) 1,523,910 898, 809
PIL AREA 2 NE 857,839 1,908,424 2 , 766,263
PIL AREA 3 SW 889,825 2,033,346 308,750 2,614,421
TIF 693,109 5,165,519 5,307,000 551,628
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST (976,391) 15,310,575 10,927,700 3,406,484
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 3,233
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HWY 566,665 566,665
SDG&E 550,000 550,000
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
PIL AREA 4 SE 881,437 61 7,280 1,498,717
TRANSNET/LOCAL 1,662,856 1,500,ooo 1,500,ooo 1,662,856
COUNTY GRANTS 367,468 1,128,700 1,332,500 I 63,668
ASSESSMENT DISTRICTS i,aai,03a 1,881,038
LETTER OF CREDIT - 219
L/C FIELDSTONE
REDEVELOPMENT 681,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTF! 4,921,036 26,385,000 30,300,000 1,006,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 326,566 16,086,000 17,223,532 (810,966)
-REPLACEMENT 753,477 14,250,000 1,724,215 13,279,262 .................... ----------- -------_-__ ----_------ -______-__-
TOTAL I 7,942,786 I 06,368,247 79,885,612 44,425,421 --------------------.---------------------------------------------------- ........................................................................
28
0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
2002 +
BEG1 NN I NG
FUND BAL 7/1/2002 REVENUE EXPENDITURES END I NG ________________________________________--------------------------------
GCC 973,212 4,843,000 5,816,212
PFF 9,573,939 48,170,779 40,033,015 17,711,703
PIL AREA 1 NU 898,809 2,790,620 3,689,429
PIL AREA 2 NE 2,766,263 3,975,026 6,741,289
PIL AREA 4 SE 1,498,717 1,503,334 3,002,051
TIF 551,628 17,517,019 15,763,000 2,305,647
PLD 1,072,090 300,000 772,090
SEWER BONDS 6,882,560 6,882,560
SEWER CONST 3,406,484 40,045,670 36,912,582 6,539,572
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 1,600,000 1,603,233
TRANSNET/LOCAL 1,662,856 6,020,000 2,700,000 4,982,856
CALT RAN S
PARTNERSHIP FUNDS
FEDERAL HWY
SDG&E 550,000 550,000
COUNTY GRANTS 163,668 163,668
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - 219 1,687,500
L/C FIELDSTONE
REDEVELOPMENT 681,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,006,036 14,500,000 14,500,000 1,006,036
WATER DISTRICT FUNDS
ZONE 5 PARK FEE 1,824,000 3,983,815 5,807,815 0
PIL AREA 3 SW 2,614,421 3,292,006 5,906,427 0
-RECLAIMED WATER
-MAJOR FACILITY (810,966) 45,300,000 32,856,087 11,632,947
-REPLACEMENT 13,279,262 20,500,000 9,737,404 24,041,858
TOTAL 44,425,421 220,923,829 186,519,159 80,517,592
.................... --_-_---_-- -__-------- -_--------- -----------
........................................................................ ........................................................................
29
e 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
GRAND TOTALS ALL YEARS
TOTAL TOTAL
FUND BEGINNING BAL REVENUE EXPENDITURES END I NG --______________________________________-----------------~--------------
GCC 1,290,212 4,843,000 31 7,000 5,816,212
PFF 3,189,025 72,355,943 57,833,265 17,711,703
PIL AREA 1 lrlW 1,498,985 4,570,444 6,069,429
PIL AREA 2 NE 400,023 6,341,266 6,741,289
PIL AREA 4 SE 693,681 2,308,370 3,002,051
TIF 630,731 24,144,916 22,470,000 2,305,647
PLD 1,072,090 300,000 772,090
SEWER BONDS 6,882,560 6,882,560
SEWER CONST 10,057,894 61,759,815 65,278,137 6,539,572
TRANSNET/BIKE (250,000) 250,000
TRANSNET/HIGHWAY (1,581,767) 6,635,000 3,450,000 1,603,233
TRANSNET/LOCAL (2,597,144) 18,865,000 11,285,000 4,982,856
CALTRANS 1,043,000 1,043,000
PARTNERSHIP FUNDS 456,000 456,000
FEDERAL HWY 3,400,000 3,400,000
SDG&E 2,630,000 2,080,000 550,000
COUNTY GRANTS 363,668 2,042,500 2,242,500 163,668
GOLF BONDS 726,165 14,000,000 14,000,000 726,165
PUBLIC ART 44,171 3,170 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - Z19 1,687,500 1,687,500
L/C FIELDSTONE 2,616,265 2,616,265
REDEVELOPMENT 116,509 1,220,991 656,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS (386,006) 520,000 95,000 38,994
CDBG (713,046) 71 3,046
CMMTY FACILITY DISTR 6,397,036 101,133,000 106,524,000 1,006,036
WATER DISTRICT FUNDS
ZONE 5 PARK FEE 1,537,000 4,970,815 6,507,815 0
PIL AREA 3 SW 657,224 5,557,953 6,215,177 0
-RECLAIMED WATER (4,949,000) 5,000,000 51,000
-MAJOR FACILITY 2,047,827 79,020,000 69,434,880 11,632,947
-REPLACEMENT 1,604,308 50,000,000 27,562,450 24,041,858
TOTAL 23,747,605 484,970,555 428,200,568 80,517,592
-----------"---_---.. --_________ _---------- -__________ -----------
........................................................................ ........................................................................
30
e 0
CITY OF CARLSBAD
PROJECTED FUND BALANCES FOR FY 1991 -92
PROJECTE
BALANCE
FUND JULY 1,1991 REVENUES EXPENDITURES TRANSFERS JUNE 30,19
UNRESERVED
BALANCE ESTIMATED ESTIMATED FUND
REVENUE SHARING 235,600 (235,600)
PUBLIC FACILITIES FEE 11,021,483 300,000 1,529,117 (2,574,777) 7,217,5
ZONE 5 PARK FEE 1,534,000 3,000 0 1,537,c
PARK DEVELOPMENT (290,663) 51 8,000 8,230 219,1(
TRAFFIC IMPACT 2,276,507 81,000 60,919 (477,500) 1,819,01
PLANNED LOCAL DRAINAGE 1,810,850 150,000 58,272 1,9025
SEWER CONSTRUCTION 10,802,818 1,123,000 932,841 10,992,9;
TRANSNET/LOCAL 71 7,856 0 71 7,8
TRANSN ET/HI G H WAY (1 9,320) 1,164,000 382,424 762,2!
TRANSNET/BIKE 0 0 0
GOLF COURSE 1,029,294 349,800 1 16,207 1,262,8(
PUBLIC ART (1 % FUND) 324,123 5,000 29,810 299.3
(61 2 STATE GRANTS (1 4,586) 200,000
ASSESSMENT DISTRICTS 3,579,443 200,000 (1 35,583) 372,277 4,287,31
LTR CREDIT/ZONE 19 0 0
CDBG 0 40,000 39,343 6
BRIDGE AND THOROUGHFARE 2,492,595 (2,492,595)
COMM'TY FACILITIES DlSTR #1 (31 2,223) 3,025,000 365,858 5,172,595 7,519,51
COUNW GRANTS 606,059 157,500 0 763,5:
246,632
WATER DISTRICT
RECLAIMED WATER 0 0 21,652 (21,6E
MAJOR FACILITIES 7,040,932 200,000 107,128 7,133,8(
REPLACEMENT 5,848,823 1,710,000 482,752 7,076,Oi
REDEVELOPMENT
TAX INCREMENT BONDS 3,250,424 100,000 499,383 2,851 ,Of
REDNELOPM ENT PROJECTS 308,952 25,000 7,797 326,lf
TOTAL CAPITAL FUNDS $55,042,161 $9,601,300 $4,929,594 $1 1,200 $59,725,06
32
0 e
CITY OF CARLSBAD
PROJIECTED FUND BALANCES FOR FY 1992-93
1991 -92 1992-93 PROJECT
BALANCE ESTIMATED CARRY- NEW TOTAL BAIANC
FUND JULY 1,1992 REVENUES FORWARD APPFOP APPROP. JUNE30,l
0 1,828,960 31 7,000 2,145,960 973
PUBLIC FACILITIES FEE 7,217,589 326,669 4,980,564 1,910,000 6,890,564 653
0 0 1,560 ZONE 5 PARK FEE 1,537,000 23,000 0
PARK DEVELOPMENT 219,107 110,596 19,194 0 19,194 31 0
TRAFFIC IMPACT 1,819,088 11 1,043 2,231,357 140,000 2,371,357 (441,
PLANNED LOCAL DRAINAGE 1,902,578 0 1,130,488 0 1,130,488 772,
SEWER CONSTRUCTION 10,992,977 977,108 935,083 1,708,178 2,~3,26i 9,326,
TRANSNET/LOCAL 717,856 3,350,000 3,315,000 750,000 4,065,000 2,
TRANSNET/HIGHWAY 762,256 1,600,000 2,344,023 0 2,344,023 18,
TRANSNETBIKE 250,000 0 250, 250,000
CAL TRANS 0 1,043,000 0 1,043,000 1,043,000
SDG&E 0 1,450,000 0 1,450,000 1,450,000
GOLF COURSE 1,262,887 0 536,722 0 536,722 726,
PUBLIC ART (1% FUND) 299,313 3,170 255,142 0 255,142 47,
324,788 95,000 41 9,788 38, STATE GRANTS (61,218) 520,000
COUNTY GRANTS 763,559 165,375 399,891 365,375 928,
ASSESSMENT DISTRICTS 4,287,303 2,406,265 0 2,406,265 1,881
LTR CREDIT/ZONE 19 1,687,500 0 0 1,687,
CDBG 657 713,046 713,703 0 713,703
COMM’TY FACILITIES DISTR #1 7,519,514 13,615,000 1,487,478 20,011,000 21,498,478 (363,
FEDERAL HIGHWAY 0 566,667 0 566,667 566,667
WATER DISTRICT
RECLAIMED WATER (21,652) 5,000,000 4,927,348 51,000 4,978,348
MAJOR FACILITIES 7,133,804 300,000 5,085,977 1,841,843 6,927,820 505,
REPLACEMENT 7,076,071 2,050,000 5,471,763 1,128,399 6,600,162 2,525,
REDEVELOPMENT
TAX INCREMENT BONDS 2,851,051 0 2,834,070 o 2,834,070 16,
REDEVELOPMENT PROJECTS 326,155 0 209,646 0 209,646 116,
TOTAL CAPITAL FUNDS $59,725,067 $33,862,174 $41,687,462 $31,377,462 $72,049,658 $21,537,
33
0 0
CITY OF CARLSBAD
BUDGET EXPENDITURE SCHEDULE
1990-91 TO 1992-93
%INC
1991 -92 91 -92
1990-91 ESTIMATED 1991 -92 1992-93 1
FUND ACTUALS EXPENDITURES BUDGET BUDGET 92-93
PARK DEVELOPMENT 2,681,514
TRAFFIC IMPACT
PLANNED LOCAL DRAINAGE 393,184 58,272
SEWER CONSTRUCTION
TRANSNETLOCAL 21 3,235
TRANSNETMIGHWAY
TRANSNETBIKE
CAL TRANS 0 0
SDG&E 0 0
GOLF COURSE
PUBLIC ART (1% FUND) 85,558 29,810
STATE GRANTS
ASSESSMENT DISTRICTS 14,346,746 (1 35,583)
LTR CREDIT/ZONE 19
CDBG 173,501 39,343
CMM’TY FACILITIES DISTRICT #1 0 365,858
FEDERAL HIGHWAY
COUNTY GRANTS 0 0
WATER DISTRICT
-RECLAIMED WATER
-MAJOR FACILITY FEE
-REPLACEMENT
REDEVELOPMENT FUNDS
-TAX INCREMENT BONDS
-REDEVELOPMENT PROJECTS
TOTAL CAPITAL FUNDS $26,989,590 $4,929,594 $37,431,581 $31,377,462 -
34
0 0
CITY OF CARLSBAD
REVENUE ESTIMATES FOR 1992-93
ACTUAL PROJECTED ESTIMATED AS % DIFFERENCE
REVENUES REVENUE REVENUE OF FY 91 -92 1991 -92TO
REVENUE SOURCE W 1990-91 FY 1991 -92 1992-93 PROJECTED 1992-93
GENERAL CAPITAL CONSTR 505,847 250,000 0 -1 00.00% (250,000)
PUBLIC FACILITY FEE 5,458,933 300,000 326,669 8.89% 26,669
ZONE 5 PARK FEE 274,832 3,000 23,000 666.67% 20,000
PARK DEVELOPMENT 559,712 51 8,000 11 0,596 -78.65% (407,404)
TRAFFIC IMPACT 743,529 81,000 11 1,043 37.09% 30,043
PLANNED LOCAL DRAINAGE 172,371 150,000 0 (1 50,000)
SEWER CONSTRUCTION 2,906,724 1,123,000 977,108 -1 2.99% (1 45,892)
TRANSNET/LOCAL 649,054 0 3,350,000 3,350,000
TF#NSNET/HIGHWAY 9,390 1,164,000 1,600,Ocx) 37.46% 436,000
TRANSNET/BIKE 0 0 250,000 100.00% 250,000
CAL TRANS 1,043,Ooo
SDG&E 1,450,000
GOLF COURSE 1,188,759 349,800 0 -1 00.00% (349,800)
PUBLIC ART (1% FUND) 261,231 5,000 3,170 -36.60% (1,830)
STATE GRANTS 420,573 200,000 520,000 160.00% 320,000
COUNN GRANTS 339,277 157,500 165,375 5.00% 7,875
ASSESSMENT DISTRICTS 16,691,991 200,000 0 -1 00.00% (200,000)
LTR CREDIT/ZONE 19 0 0 1,687,500 100.00% 1,687,500
CDBG 326,999 40,000 713,046 1682.6% 673,046
CMMTY FACILITIES DISTRICT #1 1,622 3,025,000 13,615,000 100.00% 10,590,000
FEDER4L HIGHWAY 0 0 566,667
WATER DISTRICT FUNDS ~
-RECLAIMED WATER 0 0 5,000,000 100.00% 5,000,000
-MAJOR FAClLlTl ES 1,779,841 200,000 300,000 50.00% 100,000
340,000 19.88% -REPLACEMENT 871,917 1,710,000 2,050,000
REDEVELOPMENT FUNDS
-TAX INCREMENT BONDS 262,655 100,000 0 -100.00% (1 00,000)
-REDEVELOPMENT PROJECTS 25,000 25,000 0 -100.00% (25,000)
TOTALCAPITAL FUNDS $33,450,257 $9,601,300 $33,862,174 352.68% $24,260,874
35
THE CITY C6U
uuma --,~*-~~~-~-= -a- fzkaso <gzzcb+b 8 I in87 r mnLL- I LL. &'tu. >I L*-YTYI ' '* June 8, 1992 flc, w
Page 2
Taken together, our Working Group beliaves that: these crite ria couid develop options that could aave the Stata General Fund up to $5 billion in 2992-93,
The Working Group looked at nor8 nearly 80 optfans but we a
e not yet r8Ccxn~~ending specific options. Our Working Group h not reached consensus (or even majority agreement) on any option; many remain highly controversial.
The Woxtking Group emphasizes that any restructuring m ba ance competing state and local needs. information from your other WOrlrffig Groups, so it is impos- sible to advise you on how our suggested criteria lnay affec their work. We would need to know more about their work be fore offering specific recommendations. We recommend that you conarult with the appropriate policy experts before you finally settle an any reformet,
It is our intention to begin a detailed examination of how the criteria might apply to the options.
We have not had any
Very truly yours,
ASS'EMBLYMAN RICHARD L. MOUNT
,.
T 0 0 & .%d E-
June 8, 1!3%
TO: CITY MANAGEEUDEPARTMENT HEADS
FROM: FINANCIAL MANAGEMENT DIRECTOR
RE: STATE BUDGET DEFICTT - LOCAL GOVERNMENT BUDGET WORKING GROUP
On Thursday June 4, I attended a meeting of the Local Government Budget Working Group which was hl
in Sacramento. There the working group received input from the public on various proposals related
balancing the State budget, now believed to be $11 billion.
More than 120 local government representatives were present to provide input to the working group and
listen to what the group had to say about the fiscal condition of the State. The meeting ended on a relath
somber note with the working group members indicating their position that solving the State’s budget probl
must be shared by all levels of government. Clearly, it is the working groups intent to attack local reven
as one method of balancing the State’s budget.
There are about 75 options on the table which could affect local revenues to varying degrees. The n
damaging of these would take funds from Property Tax, Saies Tax and Vehicle In-Lieu fees (VLF).
attached briefing paper distributed at the June 4 meeting covers options aimed at these as well as o
revenue sources.
At a meeting with Assemblyman Frazee on June 5,1992 representatives of all north county cities had a Chi
to question his understanding of the State’s budget problem and the various solutions. Although Assembly
Frazee listened and answered queslions for almost two hours, his message was the same as the one deliv(
in Sacramento the day before. Local government will be part of the solution to balancing the State’ buc
The only unknown is the extent of the revenue loss we will suffer.
The most recent budget information available is included in the attached June 8,1992 memo from the Le of California Cities which shows the amount at risk for the City of Carlsbad under the VLF and properr
proposals. If the state were to take all VLF and AB 8 related property tax revenue, it would cost the
about $3.3 million.
The Local Government Budget Working Group is attempting to get %5 billion out of local govern]
revenues as their part of balancing an $11 billion deficit. On a per capita basis, the City of Carlsbad‘s s of the deficit would be as much as $5.5 million. Although there is no way of knowing how the state
n, we can be certain that some significant revenue reductions will be comin
d the Council informed as the situation develops.
I
Attachments
C: Jim Stanton 1. s.
Ron Ball
Lori Lieberman
Cheryl Allen
Debbie Neville
+ JY 0 0
CALIFORNIA LEGISLATURE
STATE CAPITOL
SACRAMENTO. CAUFORNIA
958 Id
LOCAL GO- BUDGICT WORXZXG GROUP
S ator Marian Bergeson Assemblyman Sam Farr
Assemblyman Phillip Isenberg Senator Charles M. Calderon Assemblyman Robert C. Frazee
Assemblyman Richard Mountjoy
1
~riefinu P amars and -ti 00q
* Principles * Sales Tax Allocation * Property Tax Allocation * Vehicle License Fee Allocation * Subvention Issues * Mandate Issues * Review of Recent Cases and Lawsuits
*. *.
4:OO p.m. June 4, 1992
State Capitol, Room 3191
,+Y 0 0
Local Gove.rment Resaaxch Group Principles
1. State fiscal policy should recognize that all local
governments have a fiscal relationship with the state,
2. State fiscal policy should recognize that levels of government differ in their responsibilities. Counties administer state programs, and provide countpi.de and municipal services. Cities provide municipal services.
Special districts are limited service providers. Redevelopment agencies provide financing for infrastructure and housing.
3. Allocations of local revenue (including state-allocated sales tax, property tax and vehicle license fee revenue)
should give priority to basic human, fire, life and safe services.
4. State assistance. (notably, subventions) to local governments should be linked to a statewide fiscal or
policy interest .,
5. Fiscal accountability should be encouraged by providing that the government agency which makes the funding
decision should also make decisions about program servic
levels.
6. By provisions of the State constitution, mandates which existed prior to 1975 are not reimburseable and are
assumed to be part of the local government's underlying
responsibility. When considering fiscal reforms, the stat. should consider the costs associated with these underlying responsibilities.
. 7. my adjustments to the state/local and local/local fisc relationships should be sensitive to:
a) b) The impact of changes on federal financial
C) The impact of changes on land use decisions.
e.
The fiscal capacity of each lev61 of government,
participati,on, and
gdT 0 0
-
8. Becausccounties have both state and municipal responsibilities, counties should have a balance of revenues for funding both state-required programs and local programs.
9. Local governments should rely on a mix of funding sources
1o.Local governments should exhaust their own revenue source
before seeking more state aid.
1l.Legislators should try to anticipate the unintended consequences of changing fiscal relationships.
example, shifting property tax revenue to schools may
set off a new round of redevelopment activity in an attempt to recoup lost property tax revenue. Such
activity could end up costing the state General Fund mor€
money. )
(For.
::
rdt e 0
>
SALE 8 TAX UT, OCATTON
-- The State-levied sales tax rate is 6%. The rate will drc July I, 1993. 0.5% of the rate is dedicated to the Local Revenue FW realignment pwoses.
-- The 9asic8# local sales tax rate is 1 1/42. 1/43 is des:
county transportation programs. 1% is allocated based on site of sa: sale takes place in an unincorporated area of the county, revenue frc levy is allocated to the county. Tax revenues from sales in incorpo: are allocated to the city in which the sale took place.
In some counties y there are tzx-sharing arrangements whic: the csunty with a portion of Sales tax revenue from sales in incorpo The amount shared ranges from .02% to .07%, depending upon the citie counties involved. Tax-sharing arrangements must be approved by a 1
-- A sales tax override (also known as the transactions and may De levied by local agencies subject to certain voting requiremen maximu rate which can be levied is generally 1%. A county, city, t district, transportation agency, or other special agency may impose
-- The use tax is a companion to the sales tax. It is levi purchased outside the state but used in California -- e.g., a car pt:
Oregon or a shirt ordered by catalogue. The rate levied is 7 1/4%; overrides are not included. The local portion of the use tax (1 l/4 allocated based on the proportion of sales tax revenues received by agency. As a result of the U case recently decided by the Suprc
out-of-state retailers are not responsible for collecting the use ti consumers. However, consumers are still liable for the tax.
-- When sales tax has been collected or allocated in error, agency must nake refunds within two years. As a result of the Aero!
decision, which ruled that sales tax cannot be imposed on overhead purchased by defense contractors, approximately $800 million in sal
revenues must be refunded. The local share of refunds is about $20 -- A 1/40 increase in the sales tax rate raises about $700 annually. An altunate method of increasing sales tax revenues wou expand the sales tax base by repealing exemptions or taxing service
1992-93 8al.s & Use Tart ReVOnU8s
State purposes (5 1/23) $15.565 billion Local Revenue Fund (l/2%) 1.415
Counties (1%) . 566 county transportation (1/49) . 707 Local overrides 1.430
- 20830 cities (1%) **
,J1 e e
b
SUES TAX ALL OCXTION OPTIONS
I. Distribute revenue from the 1% local sales tax rate to cities and
based on population or need, rather than site of sale. Alternatively, distribute sales tax revenues which exceed a base year amount by popul
need and distribute base revenues by site of sale. For example, in 19 each local agency would receive the same amount of sales tax revenues received in 1991-92, but any new sales tax revenues would be distribut
on a need formula devised in statute.
2. propose a constitutional amendment to eliminate the requirement u tax-sharing arrangements among local governments be approved by the vc
3. Disconnect the local 1 1/4% sales tax and local sales tax overridc
state's sales tax systems. Allow locals to set their own rates and c(
their own sales taxes.
4. Adopt a rate for collection of the use tax equal to the statewide sales tax rate (7.5 - 7.75%) which would be "ratified" by a majority t
agencies .
5. Use the statewide use tax pool as a means of making local refunds
AerosDace case. Reenact the sales tax on defense contractors by taxi
possessory use of overhead items to preserve the local -- and state -
oase.
5. Propose a constitutional amendment to allow all local sales tax i
;ith a majority vote.
7. Increase the state sales tax rate and decrease the local rate
correspondingly.
Negotiate with the federal government to extend the repayment
**
._
*
PROP^^ TX AfJx) CATION
,'I 0
13 1991-42, Californians paui an estunated 517.7 billion Ln proper-;? tams. ( recarved $5.8 billion, cities recaived S2.3 billion: speczal districtn racoivq
billion, and school dfatricts received 56.2 billion.
Before the votmX8'p8S8rd PX01POSITXON 13 in 1970, local goverrunents could rain, ;roper,r tax rat** whenover needs excaeded ravonues. But Propartion 13 lhi
valcrerq property tax88 to 1% Of th full cash value of properq and cape amu
increases in property taxes at 29 per year. Further, Propoition 13 requires
agproval for SPSCXAL TXXXS (twas designated for a spacial purposo). he u.s
C3ur-t will issue an opinion an ProposLtion 13 in June (ser ~ORDL~IZX v. m
In 1978 and 1979, lawmak8rs scrambled to find way8 to bail out local gove-
Their long-term solution wa8 AB 8 which allocated property tax revenues back
governments based on thoir historic eharos of property tax revenues. Further,
shifted $772 million of school8' property tax revenue to local govomnunts ar!
BACXT~LLLO 8ChOOls' 108t revenues wrth subsidies from the State General Fund.
SHIPT is now worth about $2.8 billion to local governments.
Under ilB 8, local governments receive a combination of "base" revenues (tha 1
year'8 property tax) and "increment" revenues (the inCtea8ed revmnuos from nc
construction, changes on ownership, and thr 2% incrsaso allowed by Propositii
T3e increment goes back to Local agencies on tha SITUS ba8i8. In other word
generated from a shopping centar built insido a city'. limits go to tho city
srtua method results in the ?ISc3uIIIzATIOI OF LAXD US. Local officials favo
land uses which generate high tax revenue8 (like 8hOppLng chntet8) ovor tho8
generat8 le88 tax rrvenue (].&a affordabl8 housing).
Another link between tax polLicy and land use policy is 1965's W-X ACT
tadUC8s landowners' proprty taxes if thay agree to keeo their land in opn
agriculture. In 1988-89, local goverrunents loat $120 million; tho State Gea
replaced Sf9 million for schools and S15 million for counties.
AB 8's formula based on prior years' taxes gavo less revenue to low taxing/l
spending governments and mo:ce to high taxing/high spending gov8rnmmt8. Sax
County, which lowered ita pxoperty tax rates prior to 1978, now receives SO.
property tax dollar (atatewide average = 50.33). La8 Angeles County receivd
every proprty tax dollar. Superior Court JUDGZ G- concluded that AB 8 1
unconstitutional and ordered the State to Fmplement a constitutional system
tax allocation by July 1993 that does not adversely affect low taxing/low s
counties (see SAN DTZCC) Cm 11. CORY).
Statewide, Citf.8 raCativ0 an average of S0.13 of each property tax dollar.
cities, known a# XOs A#o m8, did not receive any of AB 8'a benefit bacaus
never levied a proprrty tax rate or had levied a low property tax rats befc
Proposition 13. Countias must shift up to 7% of thm property tax revenues
within the C0Unti.S to theme citi8s over a .even-yoar period.
COMXUXITI RH)-- AUIWCftS (as) r.cmiv8 pmprty TAX Ill- revd
declata a PROJZCT ARXA blighted and freat. the amour?t of preprty taxes thl
local governments receivr from the area. As the aganky improves tha prop.]
all the property tar revmnue (the "incraarnt') genrratd above tho frozen 1
cRA may agree to PASS-~IB with other local govrmmrnts to offset their f.
burdens.
passed-through $101 million. Redevelopant affects thr Stata General and
State must backfill schools' lost property tax revanu8. As schools' prop
stays frozen, the State must backfill rchoo18' 1o.t property tax ravonuo t
State's obligations under gtRRAN 0 0. PR1ZS-g . In Decamber 1989, thm Legis1
CRAS r8CaiVod $1.1 billion in proprrty tax increment rev8nue Frl
JT a, 0 'Analyst's Office estlmate that reaeveloPment may cost the General tund up to mrllion annually. Crtres and countzes forned 120 new project armas rn 1986-90
~ Proper-y taxes ara the moat common funding source for California'. 3,440 rwci
districts. SpoCLal di8tricts receive S0.19 of every proprrty tax dollar. Q~T
SPECIAL DfSZarCTS, like ar--port, electrrc , harbor and port, hospital, tranmit,
disposal, and wat8r di8trictsv received 5759.7 million in proprrzy taxos, d&t
taxes, augmentatioaS, and property assessments in 1989-90. After AB 8 Created
SPECIAL DISTXICT -ION P"D (SDAF) in each county, tho proprty tax rev
that had gone to schoola naw yo to the SDAF. county suparvisora have nearly C
control over how to allocate these funds.
SBORT TZRX OPT10 NS
OPTION 1: Reverse AB 8 and shift property tax revenuos to mchools (S2.8a).
OPTION 2: Phaoo in a reversal of AB 8 over tinu (St??).
oPTXON 3: Reserve a statewide uniform share of tho countywide proprtyLtax rl
OPTION 4: Lower all county Share8 of property tax allocations that of Orang.
OPTION 5: Repeal AB 8's allocation formula and distributa property taxes on
OPTION 6: Levy property taxes against properties not currently taxed (busine
schools, counties (5???).
canit4 or "nsedo" basis (St??).
inventories - 51.2a; welfare exemption - 5237y; college exomption
3488; religious exemption - S63y).
OPTION 7: Reassess property when 50% of property transfers ownership (21-28)
OPTION 8: Assess businer8es at a higher rat. than remidontial proparty (33-5
OPTION 9: Eliminate the Spacial District AUgmrILtAtfOn Fund ($-).
OPTION 10: Remove property taxes from Enterpriso Spocirl Districts (5347B).
OPTION 11: Tako redoveiopsont agencies' unreserved capital projoct8 fund8 (a
OPTION 12: Taka a portion of property tax08 away from district hospitals (thr
difference between taxes and charity bad debt - m).
OPTION 13: Take all property taxa8 away from district hOSpitAlS (5468).
OPTION 14: Temporarily suspend Williamson Act (37524).
OPTION 15: Treat schools' tax increment revenue as AB 8 income (34008).
OPTION 16: Take property tax allocations away from community colleges (394781
OPTION 17: Take prOp8rty tax from No's and LOW'S ($-).
LONG TZRX OPTfQ NQ
OPTXON 18: Place a on.-year moratorium on new rdevelopaent agencies or projc
OPTION 19: Place a on.-year moratorium on city incorporations.
OPTION 20; LFmit tho amount of Land a jurisdiction may havo under redeveloppl
OPTION 21: Placo timm l.imfts on redevolopment project area..
OPTION 222 Expand the definition of pra-1978 debt to include pension obligat
OPTION 23: Eliminate Proposition 13'8 parent-child transfer/sanior provision
OPTION 24: Revism Proposition 13 to allow incroased as8essments at the CPS.
OPTION 25: Limit rmdevelopnent agencies' use of debt to infrastructure and h
OPTfOl? 26: Requiro rdovolopment agencies to fund cfty/county services.
OPTION 27; Require all enterpris8 activities to be self-supporting by 19960
OPTION 28: Allow the state to be an affected taxhg agoncy for rodevelopnmt .. OPTfONS To 1NCxE.A S8 LOW GO- FLEXIBILIp
OPTIOX 28: Allow local governmanta to increase local property tax rat08 w/VC
OPTIOH 29: Allow local governments to ismue GO bonds with majority votor an
OPTXON 301 Allow general law counties to contract out any county servicr.
OPTION 31: Allow counties to levy taxes on incorporated armas.
OPTION 32: Allow increas.8 in property transfor taxes.
OPTION 33: Reduce barriers to tax sharing agrsaments.
4 J 0 - __ --- e
VEHICLE LIENSE FEES
BACKGROUND.
Vehicle license fees (VLF) are imposed in lieu of a Id penond propeq tax on vehictcs ai
case equal to two percent of the vehicie’s market vaiue, which is the cost to the purchaser
exciusive of saies tax adjusted by a fried depreciation schedule- Motor vehicies are deprecia
on a ten-year scheduie and traiier coaches are depreciated on an eighteen-year scheduie.
1991 LEGISLATION
Chapter 87, Statutes of 1991, rcvised the VLF depreciation scheduIe by extending it one yea
by providing a fht-year factor of 100 percenf rather than 85 percent The scheduie now de
by ten-percent increments untd the 8th year and by five-percent increments thereafter, with
ha1 depreciation factor of 15 percent.
Chapter 87 also rec1assi;fied used vehicies based on their purchase price upon transfer of
ownership. This efiminatcd the VLF differentiation with regard to nonresident used vehicie
(which addressed the concern of the Woosley class action suit).
In order to recapture revenue that had been bst due to the one-month delay in irnplementi
legislation, a 22 peaat surcharge is imposed from August 1,1991 through July 31.1992
ALLOCATION FORMULA
Article XI. Section 15 of the CaIifornia Coastitutionpovides that ail rmnues from the VI
other than fees on trailer coaches and mobiiehornes, over and above the costs of collection
any refunds authorized by law, shall be allocated to counties and cities according to statutc
The allocation formula for the base VLF revenues is as follows:
I) 18.75 percent is atlocated to cities and cities and counties in proportion to the amount o
personai property tax subvention rtceived in the 1982-83 fi year and to cities which did
levy a property tax prior to the enactment of Proposition 13.
2) The remainAn is ahat& 50 percent to Cities and cities and counties and 50 percent tc
counties and dtk and counties based on population.
Revenues attn’butable to the legislation enacted in 1991 are transferred to local governmei
based on a percentage allocation as part of the realignment program. This allocation fa=
25.72 percent for the 1991-92 kal year and 2433 percent for fiscal years thereafter.
In 1992-93, it is estimated that cities will receive $900 million and counties will rebe $1-
for general purposes, Counties arc estimated to receive S756 million for program redip
#. *.
I -1 e e
OPTIONS
1. Reducc or eiiminate the city share oE VLF revcnues and instead shift the revenues to
counties and dedicate the funds to funher program reaiipmcnt (up to $900 miilion)
2 Transfer VLF revenues from cities to counties and shih the same amount of the county
share of the property tax to schools. (up to $900 million)
Eliminate the constitutional provisions that require VLF to be allocated to cities and
counties.
3.
4. Eliminate the exemption for vehicles owned by Id agencies, (Overall increase in rtve
of $30 to S75 million) Revenues from this proposal would be allocated back to cities a:
counties.
(Counties would have a net gain of $10-S20 million. cities would have a net loss o
to S5 million and special districts have a net loss of $5 to $15 miilion)
5. Decline the depreciation schedule based on a weighted average of KtUcy retail and
whoiesale vaiuts ($300 - 5400 million)
Impose a one percent fee, rather than two percent, but do not change the value on the
vehicle unless the vehicie changes ownership (unknown revenue impact) 6.
'* -*
W I 0
SUBVENTIONS
Subventions are monies collected by the state (both General Fund and spec
funds) and allocated to local governments and schools for a variety of spedic an
general purposes. In fact, most of the money spent by the state each year is for
subventions (about $31 billion of the $56 billion budget proposed in January), an(
most of this spending is for subventions to school districts ($18 billion). County
governments receive the second largest share, primarily for health and welfare
programs (about $12 billion). City receipts are primarily from the VLF and the g
tax (about $13 billion).
The state allocates non-school subvention monies in different ways, induc
formuladriven grants, matching grants, shareof cost allocations, cost-reimburse
ments, incentive payments and “block” grants. Each subvention program has its
rules for spending, documentation and audit of funds, and many have federal
requirements as well. Generally, all of the subventions are required to be spent
specific purposes, with the exception of the “old‘ vehide license fee and homeoi
exemption program subventions, which can be spent for any purpose the local
agency wants. In many cases, subventions are directly linked to spec& progra
requirements (such as AFDC pants), while in others the subventions are linked
to general program goals (such as Public Health). Counties normally spend prc
restricted subvention funds in combination with local and federal funds. There
information available as to how non-restricted subvention funds are spent, as tl
are codngied with other monies in local General Funds.
*. ..
L \ a
OFTIONS
Reducing subventions to local agenaes in most cases carries with it the
programmatic impkition that less service will be provided. In many cases, the
subvention can't be reduced without eliminating or reduang legal mandates asso
ed with the provision of the affected service, because of mandate liability. Some
examples of changes that could be made indude:
Trial Court Funding .- Repeal new block grants, restore old state funding
programs, allow counties to retain new revenues as offset to loss of block
funds. (Net State Impact - +S137 million)
Realignment - Back out of the realignment arrangement the portion of fund
which is attributable to the old AB 8 County Health Services Subvention
program (Net State Impact - +9500 million). Revise distribution of funds
between realignment accounts in order to transfer a corresponding amoun
realignment sales tax revenues to the GF and deal with potential Prop 99
issues. Mitigate county impact either by revision of indigent health requii
. ments or revising distribution of "old" VLF allocations between cities and
counties.
Hmemner's Exemption Reimbursements - In the context of a two-year plan
horizon, the Legisliature could seek passage of a constitutional amendmer
eliminate the hommwners' exemption and thereby rid itseif of its obligat
reimburse the associated local revenue losses (Net State Impact - +$362
million).
::
f I 0 0
MANDATES
The term "state mandates" has at least three different meanings in practical
use. These indude state-reimbursable legal mandates, which are "new programs or
higher levels of service" enacted after 1975 and for which the state must reimbun
local government costs. More prevalent and important from a policy perspective
the non-reimbursable pre-1975 legal mandates, such as W&I Code Section 17000, w
control much of how local government operates. Finally, there are the practical
mandates, such as mahtenance-of-effod and matching funds provisions, which dc
require compliance but leave little practical choice in the matter.
The state budget includes approximately $300 million for reimbursement c
mandated costs in 1992-93. The bulk of this money ($220 million) is paid to schc
districts out of Proposition 98 funds. The remainder (about SO million) goes to
and counties for a variety of programs, and most of this money (over $50 millioi
for reimbursement of costs already incurred. These funds generally are paid oui
through an annual daims process, and are subject to audit. Newly enacted le@
mandates get funded after review by the Commission on State Mandates and
approval by the Legislature in the annual local government-claims bill. Recent
legislation now allows the Legislature to make existing funded mandates "optioi
by action in the Budget Act, thereby removing the state's reimbursement obliga
The administration has requested that 30 non-school mandates be on optional si
for 1992-93, including the 21 grven this treatment last year. The budget confere
committee restored funding for five mandates and deleted funding for one (ma
optional).
.. , *.
, " L 0 e
OPTIONS
In general, the issue faang the state is not what to do about the reimbursa
legal mandates, because the potential for achieving significant savings is very 1in
Rather, the issue is whether actions on the other existing legal and practical man
should be considered to free up focal resources for higher (state or local) prioritie
essence, freed-up local resources might be used to backfill for reduced state func
in other areas.
Options for action on mandates fall into the categories of repeal or super
modification, and shifting costs to other parties. All of these actions cany with
programmatic implications, such as service level reductions, and some may hav
"business climate'' implications as well. Specific exampies of options include:
RepeaUsuspend W&I Code Section 17000
0 Eliminate healt:h/welfare data reporting requirements
Repeal/suspend Bielensen Act hearing procedures
0 Limit judiaal authority to order services in child abuse cases
Relax licensing/sekmic safety requirements for county hospitals
Mcxhfy Prop */Realignment "Maintenance Of Effort" requirements
0 Require cities to share in jail detention costs
Relax due process requirements for arraignments
Require full cost reimbursement for use of state aime lab
Limit judicial authority to order expenditure of local funds
Convert County Medical Services Program from Media model to
4y Indigent Services Program model (emergency services only)
Repeal all California Children's Services requirements
0 Eliminate county guardianship requirements in Developmentally Di!
Services program and Foster Care program
Authorize counties to institute Wetier retirement I. programs under I
SI
, J’ . 0 0
RETIEV OF RECENT CASES AtiD LAOSUITS
The current state of chaos in the area of local govement finance is pari
the result of several recent Court decisions. This briefing paper highliE some of these cases and presents some options for addressing the problems
present.
Nordlinger v. LOS Anneles County challenges the constitutionality of prop
on the grounds that its aCqUiSitiOn value assessment rules violate the eqr
protection clause of the U.S. Constitution. The plaintiff cites dramatic
differences in property tax liabilities among properties of identical mar!
values as a result of different purchase dates. The U.S. Supreme Court i
expected to render its decision in this case by the end of June.
In February, the San Diego Superior Court in County of San Diego v. Keme
Coq ruled that the AB 8 system for allocating property tax revenues is
unconstitutional on the grounds that it violates several state and federa
constitutional provisions including equal protection, due process, the ic
ok Prop. 13, and the Crimes Victim Initiative of 1982. The state intends
appeal this ruling.
Fielder v. City of Los Anneles challenges the ability of cities to enact
increase property transfer taxes on the grounds that it violates provisic
the CA Constitution. Additionally, a recent Leg. Counsel opinion concluc
that in most cases, property transfer taxes are a violation of the CA
Constitution. However, in 1990, the 1st District Court of Appeals uphelc
tax in Cohn v. City of Oakland on the grounds that the tax proceeds vere
earmarked for a specific purpose, thus constituting a general tax.
On May 5th. the Los Angeles Superior Court upheld the tax levied by the (
Los Angeles in the Fielder case. The plaintiff has appealed the case to
2nd District Court of Appeals.
California Federal Savcntzs and Loan Association v. City of Los Anpeles
challenged the City’s imposition of a business license tax. In 1979, th
Legislature enacted provisions declaring that a state income tax on fina
corporations is in lieu of all other taxes and licenses, including chart
business taxes. The City defended on the ground that its tax was a loca
revenue measure to raise funds for local expenditures, thereby constitut
“municipal affair‘ immune from state legislative interference pursuant t
CA Constitution. In July 1991, the CA Supreme Court ruled that taxatior
municipal affair vhich may be superseded by state statute.
city of Voodlake v. Loass challenged the lev of a local utility user tz
vas not pl8crd on the ballot. Prop. 62, a statutory initiative enacted
1988, provider that local general taxes require majority voter approval<
Hovever, the CA Constitution states that taxes are not subject to initi
referendum. The provisions of Prop. 62, because it vas a statutory ini are subject to this constitutional provision. In May 1991, the Court o
Appeals ruled it is unconstitutional to require majority voter approval
local general tax.
In December 1991, the CA Supreme Court invalidatida transactions and u
levied by San Diego County to finance criminal justice facilities in u
County of San Dieaq, claiming it violated the requirement under Prop. 1
nev special taxes require 2/3 voter approval.
County Regional Justice Facility Financing Agency that levied the tax t
in its general fund. the Court ruled that the Agency vas a limited puq
agency vhich vas ‘essentially controlled’ by one or more cities and cot
4.
Although it vas the Saa
, 1' , 0 0 CsnsequentLy, the tax it levied constitutes a scecial tax. The Caurx rese
the rrght to revrev the 1egaii::r of ixdiviaual special districts and their
transactions and use taxes and refused to rule on tSe prospective applicat
of its decision.
In 1990, the state appellate courc raled in AerOSDaCe Cornoration v. state
Board of Eaual ization that the imposition of state sales and use tax on
purchases made in connection vith federal defense contracts is illegal, or
grounds that defense contracts provide for the federal government obtain11
ovnership of materials at the moment of purchase. Refunds and interest
payments are made to private defense contractors. vhich in turn must pap ,
refunds received to the federal Department of Defense. Since liability f,
refunds is based on the location of the vendor (not the contractor).
jurisdictions vith few cir no defense contractors may be responsible for refunds.
The plaintiffs in Kinlan v. State of California sought to cimpel the stat
provide the funds necessary for providing health services to medically in
adults (MIAs) by arguing that the state imposed an unfunded mandate on cc
in its 1982 action to eliminate Hedi-Cal coverage for MIAs. In August 1s
the CA Supreme Court refused to order the state to pay up to $500 millior
annually for MIA health care. The Court held that MIAs and taxpayers hat
standing to enforce the state's obligation to reimburse local agencies fc
costs of programs and services vhich they must provide pursuant to a stat
mandate. Hovever, local agencies and school districts may enforce the st
obligation. and the merits of the reimbursement claim is currently being
litigated by San Bernardino and Los Angeles counties.
Some options for addressing the problems these cases present are as foll
0 Withhold legislative action vhile lavsuits are pending.
0 Increase the Prop. 13 limits on the property tax rate to generate nev
revenues for revising the AB 8 system.
0 Maintain the current: Prop. 13 limits on the property tax rate, and es
a formula for allocating property tax revenues by defining the base w
consideration of factors such as population, program expenditures, ar
e f f oft.
Allocate property tax revenues to all local govenunents based on curl
statevide averages for counties, cities, and special districts.
0 Complete state bailout of schools to free up revenues to address curl
AB 8 inequities among other local governments.
e Ensure that a91 counties and cities have exercised local general tax
authorities (ptor, business license tax and utility user tax), since
taxes do not require voter approval.
Grant cities additional revenue-raising authority (e.p., cigarette t
authority, sales tax authority, etc.).
Grant counties additional revenue-raising authority (e.z., countyvid
authority, fees for costs related to services of process, etc.).
0 Restore the ability of counties and special districts to levy trans8
and use taxes vith majority voter approval for certain purposes (at minimum, for the purposes for vhich counties and districts are curre
Redesign the Special District Augmentation Fund to afford special dj
a measure of independence from county government.
Reduce the voter approval requirement for general obligation bonds
majority vote.
levying a transactions and use tax). ::
0
0
0 Finance local governments' liability resulting from the Aerospace d
0 Finance the state's liability resulting from the Aerosoace decision
reduce the state budget deficit.
/I 1 * a
#21- 1992
June 5, 1992
Local Government Working Group Hears From City, County and Special Oistrict Representatives on Proposed Budget Cuts; "Big 5" Meets on Overall Budget Strategy - Governor Pleased with Progress; June 15 Deadline for Budget Adoption Still a Realistic Target for Governor and Speaker.
There was a lot of activity this Thursday in the Capitol on State Budget issues. The "Big 5" (The Governor, Speaker, President Pro Tern, and both Minority Leaders) met and appear to have made some preliminary progress on budget talks. Both the Governor and Speaker boldly predicted that they will meet the June 15 constitutional deadline for sending the budget to the Governor. The Governor went on to say, according to the Sacramento Bee, "We expect to be . . . acting on certain bills next week."
Meanwhile, the Local Government Working Group held a meeting at 4:OO p.m. yesterday to solicit input from cities, counties and special districts on a list of proposed options (77 to be accurate) to deal with the severe state budget deficit. The proposals contained some items which the League could support, some items which are incomprehensible and need further explanation and some items which are totally unacceptable. Among the most alarming proposal s are the fol1ow.i ng:
1. Reduce or el'iminate the city share of VLF revenues and instead shift the revenues to counties and dedicate the funds to further program realignment (up to $900 million).
2. Transfer VLF revenues from cities to counties and shift the same amount of the county share of the property tax to schools (up to $900 million).
3. Reverse AB 8 property tax allocation scheme (i.e., the "bailout") and shift property tax revenues to schools ($2.8 billion).
4. Redistribute revenue from the 1 percent local sales tax rate to cities and counties based on population or need rather than site of sales..
5. Take redevelopment agencies unreserved capital projects funds.
6. Take property tax from No- and Low-property. tax cities.
7. Place a one-year moratorium on new redevelopment agencies or project areas.
8. Place a one-year moratorium on incorporations.
de
e 0 ev , e' n
9. Require cities to share in county jail detention operating costs (this is in addition to "booking fees").
While the members of the Working Group did not, and were not about to, reveal the exact cuts or other options which they prefer, logic, along with comments from some of the Working Group members, would indicate that property tax and vehicle license fee options seem to be the leading contenders.
The next step for the Working Group is to meet on Monday and finalize any recommendations it will make for the Budget Conference Committee. These recommendations will be presented to the Budget Conference Committee on Tuesday. The members of the Budget Conference Committee are: Senators Alquist, Hart and Hill; Assembly Members Vasconcell os, Hannigan and Wright.
Now is the time to discuss %with your Senator and Assembly Member and the members of the State Budget Conference Committee, the impact of the above proposals on city services. The state budget deficit is very real and will be difficult and painful for a17 levels of government and more importantly its citizens, but many of the proposals being entertained by the Working Group do nothing to solve the state budget deficit. They are merely proposals which further some group's agenda at the expense of others.
The myth persists in the Legislature that cities are relatively "well off" financially. It is time to dispel this myth. Contact your Assembly Member and Senator today and over the weekend!
4.1
ra
;EN 08 '52 a5:54 ~ct-5~6/4aa-5~: .. 2'
0 -> blY (.&I Yqbl Lapisbad &rn/Yi 0 13: 15:nb 0
FOR THE INFORMATI( THE ClTY COUVC
. .nrt;) 7 ,: t b - /!SST TO Td Cin
League of California Cities
'a K mEET SACRAMENTO, CA 85614 (978) 444-5790 t fi
ca&wn& cm "mmm URGENT URGE2
sanamento, CA June 8, 1992
TO: All Mayors and City hlranagtrs
RE: Budget Workhg Group Appears Focused On Tahg City Property Tax and VI
On Thursday, June 4, the Legislature's Local Government Budget Working Group he! brief public heating on BL "E8riejgng Paper and Option$ which conIw 76 qdom develo
by their staff on how local government can help sake the state's budget defidt. '
Working Group heard opposition from the League, tu well aa the many city offfdals pre! who responded to the League's request to cities from the districu of Worldng Gr legislators.
Based upon comments of leghlators on tht Working Group ad some of their std
appears that the prfmpry target will be citkr' Property Tax and Vehicle License
revenuer (yLF), which could most easily be shifted to schools and/or counties to res
state 'responsibilities for funding their piograms. Tbc follom summarizes 11 approaches: - Am much 81 $2.8 billion in property tax menu% could be shifted ! cltlcs, qwcial Utricla and countiec to rchoolr, M) that the stata muid reduc obllgatlon to school fbdhg by the ram4 axnoun& The amount of $13 billioi been dedbed na I, mors probable amount. This is referred to a8 the "Reven
8 Bailout" @on because it would reverse the amount of "bailout" provfded to
in 1979 by AB 8 (Chapter 282, Statutes of 1979). In 197940, approximately million wu rhifted from Schoab' property tax base to ddcs, counties and q districts, and the state replaced that revenue to dooh from state fun& Thi referred to then aa a "'permanent" replacement for the one-tima bailout In 19
to ddgate the propem tax low after Ropoddoa 13 (that bailout dy co one-Wd to cities' loam), It fs claimed that the AB.8.ahift L now worth S2.8 t
after growth fn property tax revemes over the Iast 12 yean, and add sh approximately $1.1 billion. For over 12 years now, dties have relied on this a of the tax base.
-, CWer carrsntly redm opprordmntdy 5900 mfllion an
in VLF IWV~U- One of the options ir to rhift all at pr4 of thir ama COPIP~W, 30 that the state c%n, in n~n, reduce its - of CQUDX~ hedl
0"I"VI A- --. Ad. A.4 c; 0 ,,:y 0E '92 09:55 icc-315*--ao71 -
welfare casts. The Calijfornia Constitution guarantees VLF as a revenue to cities
counties, however it docs not specify how much goes to each, and the Legislature enact a statute that would change dties' current share.
Attached la I print-out that altimates the losm to cities if all of the VLF ia taken, as T
a# an astimate of each dtfr share of a shift of $13 billion in property tax km dl
countie8 and medal districts. Not included in this analysis if the cancellation anc revenal of the no/low propem tax shift, which fs also being considered by the War' Group. The bcal Governant Wotfdng Group will be mnLing recommendations to Leghiaturt's Budget Conference Committee on Tuesday June 9. Members of the Bu Conference Commfttec are: Senators Alquist, Hart and Hill; Assembly Members Vwndoa, Hannigan and Wright,
Citles rhould immediately centact their Senator and Aasernbly Member, 08 well ai
Governor and membera of the Budget Conferwrca Committee. If possible, it is : effective if city officials can mt face to face with their legUatars, either in their field c
, or in Sacramento. Otherwise, dtiei should communicate by personal telephone calls to legislator and/or overnight mail. Ea& dty should descriie their - budget situi and how the las of property tax or VLF would affect them. As an example, Sa delfvcrtd the maage to Assembly Member Sam Fan that they've paid $1 million to counry BS a redt of SB 2557 and trial court funds and have already enacted a bus license tax and utility users tax. The county, on the other hand, refused to implement e tax 8Ild has actually added staff. Every city fn Assembly Member Faris distric delivered the same message in the ame fashion and the impact ir definitely beiq Some of the League's arguments against tdng property tax, VLF, or other city rcvc include:
1. Citfka are already shaing the same budget pain BS the state. The State Emp1o)l Dmlopmnt Department repom that the atate ELnd Cities arc the only lev(
Woda government that have less employees in 1992 than in 1991. All otht: governments have B their number of employee8 (counties( special dil
and schools). Citiea have essentially the same revenue base as the state (e&
tax) and tho recession has caused severe revenue losses for cities thrwgho~
state. Cities receive little or no state general fund revenue; dty costs are pa
locally and do not sect state WSU. In the current 1991.92 fiscal year,
stat&& have already eliminated over 4,200 dty jobs in spite of the fact tha of the dtiu have had to increue mes and fees.
Cities have already repaid the state for the so-called "bailout", In prior yea state has already mken from dtier: 1/2 of all non-parking fines and forfe
Cigarette Tax, Booking Fees, Property Tax Charger,.Liquor License Fees, H1 Carriers Uniform Budness Tax, Pinand Aid to Local Agencies, and reirnbur!
for the Business Inventory Examption. In just the last two years alone, the str
taka over $240 million in annual revenues from cities.
2.
&/WdYC 13: Ib ;'JL 0 -> blY (& '3qbl @Shad ra
P. 3 JJN 08 '92 aS:56 LCC-916/444-S67?
3. Rather than shift loa! government revenue to the state, allow/require loc government to make CU.U or fund shortfalls for their own progtams locally. Loc
government &odd bo given the authority to makc service cuts and/or raise revem
locally in response to state funding defiaeades. Counties have revenue author they have not used, yet are stilt asking for money &om dties (who have already dl
taxes). Q& five af t& 58 -have lea a BW (aver 4
Cities, or 96% levy this tax); -e lavied v xniqjority of city residents pay the Utility Users Tar).
Local govetnmernt should be given additional revenue authority to replaci e ravenuts shifted to the atate, erg,, local cigarett8 Tax authority to rqk8 amou
shifted to the state; local des tax authority to cities (coude8 already hr countywtde sales tax authority for general fund purposes); reduce the voter appro requirement for general obligation bonds to ahple majority; eliminate local match
requircrnenti for transportation funds.
-
4.
H:\kg~h\bdgtatsfax
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A801 rnto $341,303 StQ , tB? Crrrioea 81,857,UO ¶ laour8 HfLLa sno ,770 sa Chico si ,sir, 209 =?,a ALIIIldr s2, m, no $2, 192,806 ChhO a092,dba %.%, 14 Albany SS78, MS Ul7,lSS ChoYdlt\t. S225,225 18,11
At tW8@ S119,fb5 a,= 5 1 aramt si, w,asa wS4,Y Mor s7,2?7 snt c 1 ryron un,w U3.d Anahdm S9,609,210 S2,120,U0 C I ow tako LIu,463 ! mrron (796, as4 s72,tn E lonrb la s182,m m,2: bqds Caw LV,Y7 u4, nb Clov(r S1,916,145 UW,4 hntfoch 82,30?,600 sw, ma cC4ehr1 Ir u9,m Y7,l &plr valley Sl,767,1SO so COr\ftlfM uO9,2st SelJ ArC.df8 S1,69Q, 9K) s745,594 Coifu W,164 S13,S
Arcltr ssab, oa1 s179,Ss6 Calm u9,u
w,q Arroyo Orando 8SC4,lSb si21 ,nx COLton SI ,hf&?bJ Arvtn =SO, 908 Sb,401 Cob88 81 76, TIS MOO 1 Artmi8 SSU ,na so Camoror UY, 19s Atrserdrro ma,aio so Corrpton U,lTI,bM #,915,UO 81,OS2,1 Sl,l29,l Atherton S249,UO S176,W cancord
-,I u7, [
Atka t or sn1 , n5 S144,nf Eorcor n =tw Auburn UM,S44 Sll3,W corntng 8213,061
Avr 1 on S1 04,297 s101,s11 cor- U,OS9,19Y -91 8a Cororvdo 8925,lSS W9,I COftO Wl'8 8289J2a -7,
COlt8 m 83,413,025 $1,436,; *a*w %92,22S AmaL
AtW8 81 ,AS0,105 lrkrrrf 1014 U,~,NS ai ,a76,u1 artdwtn Park U,LC6,290 ut9,m Cotrtl S211,W 15511 lmntng sirw,9so S132,StO CWiM s1 ,gm,%3 (660, Brrrtow 874,JW sa4,m crtrowt city Sl&,U! m,
8-t #58,628 S86,541 fdrhY -,m ami t ST ,226,610 8160,316 Culver City 87,349,418 m7, aot Ltlowr St, 142,930 Io Cuportfno 81,424, I15 890, LOLL Qrdw si ,302,an S151,9#4 CVprus 81,931 ,no -7, Brlmt sa5 ,ass un,w OILY City U433O,b3i 81,331, BelrJ.drrr $75,537 %ll7,379 Prns Point 8lIlU,4M amtot4 W913,026 StO2,a9Q Dm{ L 1, 81,141,718 aor~y S3,410,530 U ,7U, b24 DIVlS 81,718,640 aw 4 smriy niitr S1,l ?S, 730 S2,19S, 814 Doluro U17,uI $162, 8Ig 8mr Lrkr 8194,540 w Dol Ikf r1n,sst 8121 ( S47,519 SO, I61 011 Rw 0.lU U7,S19 sa 869 8 { 901 atikop S 1 ill,% 5 w,924 Dosort not sprin(r S4U,310 BLuo Lab SUI 352 S21,226 DImmd UP 81 ,W,l7U DLytha s417,m ¶laO,OSb Dl- 849,~~ I1 06 ala s6 WaQxur W,7@ sc\,n7 Dlxon m,m Dr8wl.y w,4&s 8259,690 Dorrlr Ut ,678 Drw 81 , 162, 508 u37, a5 DO) ?r\M 8148,301 sa Brrntwod uQA,m S39,SW D#nry U,206,5W 11 ,327 Irlrkrw 81os,6a 8100,StJ ourtte 8727, WO 8101
8UUU ?Wf M,453,220 8W2,IW Dcbl in ut1 ,Iu1 hrrbrnk a,3W,lto a,m,Sa6 Duwarl r sn , 537 w1 Burl lnoiar fwS,349 3499,111 Eut Palo Alto 3843,728
11 M, 713 I1 calorr u,123,430 88% MU, 691 1\ tontro 81,199,423 84v ca 1 *x1 eo -,m crltfmia Cfty H74,401 ca1 imna W7,W I ai krrito 8798,483 m! CJ1Imtrf& SlU0,l~ Wl1998 SI worrca SS,W,S7U res:
C.#rf 1 lo 81,923,On I I\ am $511 ,a78 sui e#oat 1 31 ,w,m m7,437 anwr)rItI* ' - 8208,746 w1
crpt tala ass, 1u 8S9,bu) #-la Sl7u,132 1L Carlrkd 82,276,505 Sl,Q28,582 Ireondido U,?11,= $?I
CaPld sago, as S78,rn ttN up, 106 a
carpi nrorl -,= Carson a, 927,9as w Catkodrri Efty si, Tei ,163 to fat rtu S24s.149 sia cam =,OM $1 35,110 fa1 rtlotd (t,966,014 89!
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Alhmbr8 S2,92?, 925 S1,M t l 732 Chub Vfrt8 IL,913,3m 11,076,U
c1 i f 8tw S19?,WI ¶76 I 4n I1 ?am Do labla H,101 819
wrm Lato 83%,89s $0 tnatnttn S1 ,Sf,=
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Cannrrvf 1 lr S227,m SZS,bl9 tagunr NlgmL SI ,n9,430 f FrrbLe S47,Ltl 111,S61 La Hrbri 11,615,660 STw,z( f t I Imorr w1,393 S101,616 La Hlbr8 HriMt8 $220, a94 !
fotaan s1,2t%,m S117.432 Lakrport S159,OU -,a fmtlN a, 378, sn u02,03a Laked s2,360,~5 tlWJ fort Brrgg S217,b29 ma, ao7 L8 hSa ti ,m, loo 3%,7 fort Jom 8t2,W s6,320 L8 C(fr8d8 81,491,683 fortw U14,449 s50 , 222 L.ncast8r a, 627, ns5 rooter Cfty m, 433 80 La PrLm s54oI34a U1SJ fountain Va1l.y SI ,867,635 W5,294 La rwtr (1 ,SlS,rSJ fawlrr Sl 26,111 9 U8 ,002 Lr autntr SS 14,553 frmt a, 150 , 373 a2,467, I 63 Larksptr %07,138 83al,1 rrrrno 81 S ,790,160 SS ,3 09,Z 10 Larnrop sa,aa rut Lorton 84,087,910 SI, 71 2,178 La Vrrm 81,082,813 -7,l
OILt 8312 , 883 831,251 L8wnda1C a9n ,39a
G8&M s1,&29,329 sw,a16 ~~lpan Orow 8854,123 SlU,! 0rrdan Urow SS,151,661 Sl,125,658 L~(ROQPO UPS, w5 Sl74,l Of troy SI, 105,333 8230,M Lihtaln #70,2')0 W,!
Gtrndorr Sl ,685,725 SS62,455 Live 08k S164,fbb *,I Eonzr L n s183,645 SO , 023 Lfvmrnran U,O~d,llO m, arud ~rrrrar WO,b30 w L! vlngrton Gas, tab 8?2* arrrr Vattry S523,lll Sl18,lW Lodl 81,863,380 w7,
artdloy t?&, 141 $5 1 , 098 Lad ti 86n,408 arowr Cfty S412,335 867,2U . Laqroc 81 ,337, bOa 3222 ,
Gat i m S158,254 U0,M Loani a u05,569 Half Noon Bay S3b2,169 ~7,894 LO8 A(M{tOI 8422,no $145, nrnford Sl,155,578 uai , is 1 LOr Alto8 SaI 159 8S74, nwdirn Oardons 8493,763 =,a34 Lor ALtcS H!\h Ubl ,Ma Sl9,
HrUthOrM S2,550,2bO s717,fSs LO8 mO\r SlU,OS3,140 S114,341,
n8WJrd 1;4,099,650 $2,421,073* LO8 -a $45~4, boa s138, H8a t drbg S335,239 SIS3,963 LO8 OItN s9s9,aOs -4 Hmt S1,696,118 8298 I U2 Loyrlton 831,532 ut Hrrculn W7,165 S75,W LVd U, lV3,%3 %2Q,
HOrm08a 8wch sQI7,560 sm, 9ao nrdera 81,10O,lS8 8184( Hwprr I a 81,945,8645 a0 lkaraoth Lrkw 8176,983 tiiddon Ht\la %3,756 831,Ifb Mnhrttur kreh Sl ,126,llf 9876 xightand SI ,%85,51S (0 nanta- S1,460,4W 8312 nt L laborough 8?47?,#S s4a7,w Urtfcqa S42,uo 8s 8145 8sW I401 1 f 8t.f am ,s9s sia4,m MWfN -,fo5
nuehron S917,117 SlY,W MIfy8Vf 1 LC suo , 055 U1¶ Hcnticgton lud! s66,BlO,bO U,l\J,P;H MeWood S990,WO s106 Hwtlngton Park 8i,O13,16S S527,OSO Warland sa?, 276 822
HuFOtl a172,211 129, 850 uondeta S2U,%S %2 hporlal 81 $5,232 S83,4IS Mmlo Park )999,a3 $44 Imrfrl BO&& 8oIo f 7bd 8288,500 WorcJ U, 023, S60 tu1
Indim u.iLs 8901,178 u, 162 ni 1 lbrro sm,m s2a fndfo 81,599,860 s262,269 WILL VrLlq S57,Sao an Indurtry sals62 S584,W Hi Lpt tu Sl,W,%Q u?i
I OM UbS, 149 SlO,h00 Mbd08t0 %,rn,OSo N,t?!
1rV{M ~,W,b9¶ 8390,274 Nonrovtr *1,246,458 886'
loleton 823,051 823,160 Ilont$htP 4 * s1,02otk48 sw Jackson S129,938 SZi,bOS want^ L Lo s2,006,3a (61 Klrn 8210,499 us,u5 mt8m 81 , 119,195 $449 KIW City 828?, 595 S95,OSl Mantwy P8rk #,IU,135 s1.02
Kf r\g8krrg $260,206 SS8 , 740 Mmts kW S1 12,9)9 S
La1 rptt 0 S816,OOa 80 wocagr 8uI,795 s12
L~O- am& S29, W 8681,312 Moreno VILLY u,57Q,m
li robugh s172,211 U7,512 Lakr ttrinorr SXS, 765 SS6, dl
O\lcrd8LO S6,389,W S3,37S, 687 Lindr8Y 8300,56p m!
Grrrnt irld S276,334 S30,410 Loin8 Lid w1,268 $1 14,
OWdaLupI $196,539 81 6,808 Lona Bruh SlS,S16,7bS S12,4968
Hoitvi L to t174,96S t73 ,593 M8rt{MX 81,122,660
fcgtruaod #,b44,12¶ 81,463,901 Nforfon VIeJo U,609,14S
; rwinarlo 837,076 S159, bo7 Mom- 849,203 81!
La Canada ?llntrldgr s673,W so Meorpark 8906,096
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W? Rwmams ProprtyTu VLFR- PrOprty.7.r n a-93 Fp/(Io Ballart n 92-93 79m brla
Cf tr ?lrn Incrrnr cw rku !=err
Morgan Hi I 1 S&Vl 963 t;llZ,bo6 Rirlto U.678,bU Wl ,! Morro Bay S336,Wl S183,932 Richmond n ,201,590 u , sa,* Mmtain vtw s2,387,SW S1,480,831 R f Qacrrrt Sl , 01s , 249 sw,; ut, UIaata St24 , 047 Ub,O61 It0 Doli 81as,wI sio,! Haw S2,231,L60 $969 , CIS6 Rlo Vista 81 24,760 UT,
Nrodl~s S190,575 ao , sa9 Rivrrhnk um,n5 suo, Novrdr Ct ty 199,444 143 , 676 R(vwri do sa,zsa,ia s1,4t2, Nrwrf 8l,U2,293 S?59,&9 Rocrkl !n SMS,613 sa5, Naumn 81 S9,S90 u9,w Rohnrrf Park S1,323,630 s192, Yonport leach #,3fQ,MS )2,3011,790 Rolli;~ Hili8 w,u9 w,
Kovoeo 81,685,723 8440,714 Rwd \ Le Sl ,ICt,M =I
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Nationat Cfty U,030,490 US3,123 Ripan sm, 130 171 ,
Wore0 )826,405 stn, 172 Rolling Hllh fatate $275,601 Yorwrlk U ,316,OOS so RMWWd )1,829,520
OIkdalr us2,183 S19S,9?9 Roar $75,191 892 , Olklrnd S13,094,23S S12,664,669 8acrlllynzo 813,SS,?lS S?,5211
OCI~M 1 de 34,799,025 81,495,329 Sal inrr U,911,9US 11,053,
OJ4f $264 $sa $1 LO l 5 11 lrrr Anaolmo U14,048 SS38, mtario U,bW,420 81,386,503 San 8rrrrdho 86,091,47U 81,388 Orrngo U I 967, it3 S1,306,619 San truno 81 ,S72,100 u64 Oranae Cow 82Ql ,a& 822,996 tan lurnrvonturr U,M7,49¶ 81,086 artnda ss83u,8s M Sari Cartor W25,lSJ a97 Orlud 8187,110 8885,758 tm Clrawntr 81,495,IU Wb Orovt\to Ulb,l% 8196 I 2a sud Cfty Sb,!iJM 83 axnard s5,072,760 s1,694,6ss am wrgo (39,=,610 $12,530
P8Ci f I C8 si ,w,m S448,261 ¶an Bitnaa 81,1SO,~ 1231 rrolflc Orow Sf68,lbO 8254 41 7 Ian forudo M14,27¶ u69
rrLmdrl0 s2,917,530 80 ¶an trwtroo a ,249,h95 Palm Dnort S859,320 so 8m hbrfol 81 ,Sl&,W SS07 Palm Springs si,w,os~ si,m,w tan Jrcjnro tm,m MI Ian Jom 927,823,950 S7,5M ?8LO Atto si ,Malm *si ,WITS ?#lor Vordm trtatn %69,S08 w2 , m 8Ul J(M hUtfrt8 s4, 747 s12
PWXdf80 WOO, 9QQ 80 8813 Loodro U,Ua,l?s S1,W Parwnwnt $1 ,T14,080 SO smurr Wl,W s214 Parliar sm,194 819,790 Scm Joaqdn $91 , b76 SI Pardon. u, 62s ,m ulss2,59a 8.n Jwn Capistrrno 89!!1,W St3i
?attOClOn U20,513 s48,420 s8n Lutr ObfOpo s1,472,623 J41 i ?err 16 a965 1 945 W,311 88l7 h%Or s1,483,020 Sl I! PNr\UIU SI l 550, Sa )OT1,760 Sm brim %48,718 ST5(
P~CO Mwrr t2 , on, 53 so srn Hat# IJ,o43,m Pi&lmt un , 953 S79t , 550 Ian PIto MlO,?(Q Pfnolo 8627,169 8225 , 387 SW hfld $1 ,7a,cn 17k ?Irm Imeh Sa44 l 805 8&,4'15 San QUI $1,2%,SuI Pt ttrburg s4 I 7'13 ,445 L612,ws lmtr AM 810,561,?8S . U,2Q P t atont I a S1,43OI1U3 Ubt, WI Smta Barbrrr S3 f 028, b10 a82 ?hctrvf 1 le $301 , 455 8117,039 mta ctrrr a,m,2a s9s P14rr.nt ill\\ $1 ,a%, 409 a manta CLarita U, 213, UO P\Or88ntWl S1,822,fW 11 ,U16,4wI tmta cfur S1,746,360 863 PlymwtS 829f104 87,632 lMta ?e 8prlng8 #Sf, on u3 Point Arum 814,ZOt st,no tmtr Marie S2,217,b00 839 ?emonr 84,?29,725 82,11b,516 ornti nonlar S3,028,blO tt,W rortrrv{llr 81 , 098,405 921 4 , 636 amta ?&Uh tdOJ,m us Port Hwrau ~ Mb9,IU S245 ,367 hl3t8 R8M U,l44,9SO S1,37 Portolr 877,616 817,6U SMtw s1,867,&35 Portoir Valley 91 46,223 H?, 076 88rrt-r 1971.933 $14 Pwry SI ,575,l IO sa kwl tto mi ,213 (31 Rrnca CUcmgr 83,828,829 9299,322 8eottr Wly $316,181 n Rancho Wlr- s362,093 UJ Sod 80&, . SaB,S?S U' ~incho Pilor Vdrr 81 ,UI,STU $4 19,017 8oarId, s1,3M,000 sz Rd siut+ %43 , 2S3 (170,749 8Wtopat us2,079 s Srlmr a11 ,m a1 that tar Wl,b98 f Rdfng M o 522,510 -,w Rrdtud. u ,zfb I 9n sbb9,m Rd#do Beach 82,1l7,1lJ SlI&5,SS2 8Iorra Mrdro a74 ,220 u acldwood ctty UiIW,IIJJ SI ,260~579 $l#nal nt LL 82924tQs Radloy %02,910 SlOS,a69 Sfmf Vatiy #,327,37Q
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SW$ 8148,993 #2,W knrth It Mt8 8%,049 so WAfLyIM
so LJO Tahae 87S, 823 8614,112 South ?waden8 M38, S30 wn, 2ss Sa 8m ?ramtwo 81,916,935 w,m stmton SI ,Obb,an (tOS,blO
st. Hrlm8 8176,713 a,m 8tocirtnn s~,~,uo u,m,nv 8Uf8m fltY 8614,008 SW,7l, n,vs,szs ~2,227,151 U07, IN 8166,q65 -to k*.nvflto wtror Crd 8&4,528 81 6,392
t8f t 8ZtboSU Ut, 890
T.hrch8pl 82l2,231 -,m Trk- 813,bbB 82,b7l . Torculc 81,001,?48 to Tuple Ctty s1,091 ,cn (0 80 sic\,291 lhd a8 u,m,m Tfbuton ut0,m torrulcr W,b39,)3S 82,933,296 Trwy s1 ,315,23s un,ss7 1 r i nl dad S12,474 n,bio
TUL8rr 11,24b,m m,#l
TUL 0 L .Lo a9,m 89,159 Tur I oclr st ,374,w #90,224 Tutftl 81, a99,SN 1576 , 1% Tmtyntn PaLr w1,133 60 UkiM 9% 1 a, 01 a 1105,w unfon city Sl,Pt3,075 81,007,m a,m,wa WS6,lU #,lW WS,l73 UPtd VmOn
YWIVf t 18 (7,713,m W,%l VIllrjo 83,977,820 11,143,543 v1 otwvi 1 to 81 (6nr328 80 VllL8 Pwk S219,161 898,965 Vtmlir st, a0,ws 8670,933
Vl8tr u,b26,47Q yi7,666 Yllnut St,029,lO sn ,231 uatnur Crnk U,l&i3,fQo tn2,923
h8CO u90,m U5,m ultrrt wd 5191 lUl s12,m
u8troclv! 110 Sl, 1os,533 U%,106
wad 9108,101 =Id90
Ywt Mollywoed 81,259,528 84 YIltlrkr VlUW !U6&4?4 (;o Uootminstar u, ?U, 33s w,m
Yut 8urYll)te si, ose, si8 so
Vhrrtlnd M2,71Y s1;2,309
wt lllw SI, b76 8224IU
Yfl\it8 8177,Ulli 880,915 0. Yl 1 lovr 8213.944 sm, 2Q4 u t ntor8 8171,483 $11 ,040 yoodlako u11,36!4 826,221 Yoodlmd sa ,463,- ~9912,014 Yoo&iL tITI,J81 n5 ,on Yo* Lfndr SI, wp,21?) so Yomtvi 1 Lo SII?,U 816,rU
SaJth ut. a,w,w 879,978 mAu raa2,rn.ttn ssa,uo,i
YOIt COVIN SS 0371 t&S 81 , la ,brso
wa8Mrlnd U9,W 819,292
uhl Wer s2 , 747,74% 8tO1,StD
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1992-93 Capital Improvement Program
Introduction
The Capital Improvement Program (CIP) for 1992-93 totals $31 million, which is $1
million or 38% below the 1991-92 adopted budget of $50.1 million. Projected reven
for the 1992-93 program total $33.9 million and are down by $7.5 million or 18% fr
the 1991-92 budget. Weak economic conditions nationally and locally, in conjunction v
low construction levels, have resulted in reduced development related revenues. Reven
collected as the result of new residential and commercial/industrial development are dc
by $3.3 million or 64% fkom the 1991-92 projections. This has resulted in modificati
to the scheduling of projects. This report and the accompanying CIP documents reflect
actions taken to address the issue of funding availability weighed against the demand
facilities, and growth.
As the City continues to monitor growth in conjunction with revenues, it has becc
apparent that there is a correlation between the amount of funds that can be spent
projects, and the amount of growth. If development subsides, so too do revenues, wl
in turn impacts expenditure schedules. Most expenditure schedules were established u!
the Growth Management standards as guidelines. Interwoven into this formula are fi
constraints which have become important to the scheduling of projects. This year, lac
available funds has resulted in deferring most major projects reliant upon developn
related revenues. Previously, the City chose to build facilities to meet maximum popula
expectations. The phi1osop:hy has shifted to one where phasing of projects will r~
closely match the incremental growth demands. Further, in cases where facility availab
fails to meet growth manageiment standards, developers may be required to finance de,
and construction costs. The Growth Management system used by the City needs tc
viewed with flexibility, as well as in concurrence with other external issues, including
general economy. The fiscal resources, and the assumptions used in projecting tl
resources, as well as specific expenditures will be addressed separately.
Revenue
Revenues for Capital Projects may be broken down into three major categories as folk
1) fees generated by development in Carlsbad, 2) the Community Facilities District an
other sources including grants, bond issues, and letters of credit. The pie chart on
following page provides an overview of the estimated revenues which are projecte
support the CIP projects. Approximately 53% of all CIP revenues are received as a rc
of development, and are dependent upon assumptions made about the City's growt
dwelling units and commercialhdustrial square feet each year. These revenues inc
the Public Facilities Fee (PFF), Traffic Impact Fee (TIF), Park-In-Lieu (PIL), Major Fa(
Fee and Sewer Construction revenues. Community Facilities District revenues occupy ,
of the total with resources coming in as a result of project scheduling. The remaining
of revenues are related to the receipt of grants, the county sales tax program (Trans]
the issuance of bonds, and the Water District's Replacement Fund.
1
Residential
91-SZTaW 92-93ToW
No Unm No Units Oifl 91 -92
vy R08ld Resid lo 92-93
tp-83 526 115 (411)
S3-94 1 ,a 1 70 (1,138)
94-95 1,356 345 (1 011)
95-98 1 350 490 (860)
96-97 1.248 490 (7%)
Years 5 - 10 * 1,246 1,514 268
Yean - 20(32+ 7 1 ,m 1,332 214
Non-Residential
W-gZToW 1#-S3Tot.l
TOW Sq Ft TOW Sq Ft DIU 91 -SZ
Commllnd Commhd to 92-93
l,Mx),000 115,000 (885 000)
1 Mx).ooo 170.000 (W ooa)
1.ooo.000 29o.Mx) v0,00q
1.ooo1OW 430.000 (970,000)
l.oo0,OM) 430.000 (570.004
1,oM),000 700.000 (W.Oo0)
1,ooo,ooo 1,ooo,ooo 0
1 0 0
The he chart below further demonstrates the growth and development pattern whit]
nave occurred and are projected to occur in Carlsbad. As can be seen, the developmen
re~es fell dramatically in 1987-88 and have continued to decline since that point. It i
xticipated that permits will be issued on 55 residential units during 1991-92. Curren
‘Jrowth Management projections show a slight recovery to 115 units in 1992-93. Nor
-esidential growth patterns and projections were also reviewed, and modified downwarc
CITY OF CARLSBAD
RATE OF RESIDENTIAL DEVELOPMENT
PERMITS ISSUED
UNITS
3000
2500
2800
1580
1008
500
0
YEARS 1 TO 5 OF CIP
FISCAL YEAR - DWELLING UNITS
J:ing the Growth Management forecast identified above, revenue projections show sim
-xilnes. This has resulted in changes in project scheduling that have occurred
riveloprnent remains low.
: :3wh Assumptions
-x mix of artached and detached residential units is assumed to be 55% and 4
zr?ecrivefy. This is the same ratio as has been applied in the past and continues to be xicipated aniX of residentid development. The building permit valuation used
zrnpucing public facilities fees was $89,500 per attached dwelling unit, and $153,000
ked dwelling unit. The mix of commercial and industrial is assumed to be 40%
respectively. The commercial category also includes office development.
3
" x 0 0
3
In order to calculate estimated revenues for the Traffic Impact Fee (TIF), the numbe
average daily trips had to be computed for each type of use. An attached dwelling 1
was assigned eight trips per day, and a detached unit ten trips per day, based on data t
in developing the TIF. Each residential trip was valued at $77.00. The trips-per-day Vi
for commercialhdustrial was averaged at 17 trips per 1,000 square feet of developm
The volume of trips generated by commercial/industrial development can vary wic
depending on the ultimate land use. The value of each commercial/industrial trip
established at $63.00.
Sewer fees were calculated by assessing each residential unit (EDU) $1,675. Commei
was assessed $1,675 for each 1,800 square feet of development and industrial was asse:
$1,675 for each 3,400 square feet based on the City's procedure for calculating EDU3
non-residential uses.
Park in Lieu revenue projections have increased by 45% throughout the life of the
This is the result of applying the new fees which were implemented in May, 1991.
This is the second year that the Community Facilities District (CFD) funding mechar
has been incorporated into the CIP. The implementation of the CFD in 1991 has redl
the total amount of PFF, and TIF revenues projected, as projects which were previo
funded from these sources will now be funded through the CFD. Revenues for the PFF
TIF have been reduced accordingly.
4
% 0 0
Expenditures
The 1992-93 to buildout CIP outlines a total of 174 future projects at a total cost
$428.2 million. The pie chart below indicates that the largest segment of expenditures a
within the Water category at $93 million or 22% and include new and replaceme
pipelines and reservoir maintenance. Water Projects are followed in dollar value by Pa projects at $89.4 million and include acreage within all quadrants of Carlsbad as well
Veteran’s Memorial Park. Other major park projects include Alta Mira Park, the Gc
Course, Larwin Park, Alga Norte Park, and a community park in Zone 19. Major strc
projects in the CIP total $73 inillion and include the widening of the railroad overpas5
at Poinsettia Boulevard, and Palomar Airport Road, La Costa Boulevard widening, and t
extension of Faraday Boulevard. The smallest expenditure category for projects is Traf
Signals, at $3.5 million or 1%. Specific timing and cost estimates for projects are identifi
in the table immediately following the narrative.
CAPITAL IMPROVEMENT PROGRAM
PROJECT ALLOCATION 1992-93 TO BUILDOUT
PARKS TRAFFIC SIGNALS $894 21% LOAN REPAYMENTS
1-5 INTERCHANGES
WATER - STREET PROJECTS $93 22% $73 17%
Total CIP to Wldout = 84282 Mllllon
Specific phasing of projects is reliant upon fund availability as well as efforts taken to r
established growth management standards for facilities. Wherever recommended prc
scheduling changes occurred, they were based upon a thorough review of the Grc
Management Plan, in unison with revenue projections. In order to balance the first
years of the CIP in conjunction with the decline in projected revenues, selected park
street projects have been phased and deferred. The altered projects were funded by ei
TIF or the PFF, and both are now balanced as a result of the tdg changes. T
projects and related issues are identified on the following page.
5
? 0 0
Southeast Quadrant Parks
Alga Norte Park - Constmction for this park is now scheduled in two phases, using a let
of credit for the first construction phase, which has allowed construction in 1995-96 ver:
1996-2001. Phase I was moved forward as it is anticipated that the developer will be
construction within the 1995-96 time period. The City's share of the funding for Phasc
has been deferred until 2002+ whereas the 1991-92 CIP had both phases scheduled
the same time. The deferral was necessary to balance the PFF.
Carrillo Ranch Park - This park has also been deferred and placed in the 2002+ ti
frame. The 1991-92 CIP had this park scheduled for 1994-95, however sufficient funds
not projected to be available until 2002+.
Southwest Quadrant Parks
Alta Mira Park - The construction of Alta Mira park has now been phased in tk
segments. The prior year CIP showed the construction of about two thirds of the 42 ai
in 1992-93. Due to fund availability, construction funds for the first phase will be redu
by $2.5 million for a total 1992-93 appropriation of $2.9 million, including carry forw:
from 1991-92. The remainder of the funds are shown in the 2002+ time frame, wl
include the remaining park construction as well as a community center.
Zone 19 Park - The first phase of this park will be funded with $1,687,000 in the forr
a letter of credit from the developer, and will be used to construct 15 acres of the Zonc
Park. Phase I has been deferred from 1992-93 until 2002+ as the decline in growth in
area has alleviated the immediate need for construction.
Northeast Quadrant Parks
Larwin Park - The 1991-92 CEP contained an appropriation of $2.5 million for Larwh P
Due to lack of immediate funds, staff is recommending that this amount be disappropri;
and rescheduled in 1996-97 at $1.5 million.
Streets
Several street projects using a variety of funding sources have been deferred until fi
become available or anticipated growth requires their construction. Examples of t
projects include Carlsbad Boulevard/Cannon to Monzano, La Costa Ave Widening,
Poinsettia Lane Widening/I-S to Batiquitos.
6
0 \ 0 e
1992-93 Proiects
The 1992-93 CIP identifies 25 projects which have been budgeted at a total cost of $3
million. The following chart shows that Civic projects occupy just over one third of th
total 1992-93 expenditures at !§ll.S million.
CABITAIL IMPROVEMENT PROGRAM
1992-93 PROJECTS BY MAJOR CATEGORY
c VlC
811 5 37%
OTHER $06 2%
STREET PROJECTS \ -
1-5 INTERCHANGES $98 32%
828 9%
Totd s24 CIP - u1 YllSOn
Thirty two percent or $9.8 million of the budget is allocated to 1-5 Interchange projecl
Sewer projects account for the least amount of expenditures at $1.7 million or 5% of tl
:otd Following is a detailed explanation of the significant 1992-93 CIP projects 1
xregory.
*Civic Proiects
:he sigdicant project scheduled for 1992-93 appropriation is the expenditure of Cl
5mds toward the South Carlsbad Library at $11.1 million. Design funds of $100,000 f
:he Cole Library Remodel are also budgeted in 1992-93.
>ark Proiects
:&a Mira Park contains an appropriation of $1.6 million in 1992-93 and is the only p:
-7roject which will be immediately pursued.
Sewer Proiects
The CIP reflects Carlsbad’s share of funding the Encha Budget. Included is $844,000
xnds to repay the debt for the Phase IV Expansion, and $539,000 for the Outfall Reball:
k. addition, $300,000 is scheduled in the 1992-93 budget to complete the Home Plant I
Jzation project.
7
b 'L 0 0
Water Proiects
This is the first year the CIP reflects the Water Certificate of Participation payments at $:
million for 1992-93. The Water District will begin design on the Maerkle Dam Lining a
Covering at $587,000 in 1992-93, Construction is scheduled to begin in 1993-94
which a bond issue will need to be considered. Sufficient funds are not available
complete this project on a pay as you go basis.
Traffic §imals
There is one. traffic signal requiring appropriation in 1992-93 and it is located at Ran#
Santa Fe and Questhaven at $125,000.
Street Proiects
A total of $2.8 million in new appropriations are scheduled for street projects. The larj
expense is for the undergrounding of utilities in Districts 12 and 14 at $1.5 million an
funded by San Diego Gas arid Electric. Transnet Local funds totaling $750,000 Will
used to construct Hidden Valley Road which is needed to access Alta Mka Park. Tk
funds will be reimbursed by developers within this area as units are built.
1-5 Interchanges
The I-S/Palomar Airport Road Overpass is budgeted for a total $7.5 million during 15
93. The majority of funds will come from the CFD at $6.9 million. Design work on 1-5
Costa will continue with an additional $1 million appropriation in 1992-93 from the C
Construction is scheduled for 1994-95.
Summary
While many projects need to be deferred due to lack of available funds, there are sei
major projects which will be accomplished during the next two years. Carlsk
circulation plan has been of concern to the City Council as evidenced by prior
appropriations within this area. Palomar Airport Road east of El Camino Real will b
construction with the installidon of a larger pipeline and subsequently widened. Also
segment of El Camino Real from Faraday to Palomar Airport Road Will be widene
conjunction with the previously mentioned widening project. Last, the overpass at Palc
Airport Road and 1-5 will begin construction in 1992-93.
Review of the CIP finds that all projects identified in the 1991-92 CIP continue t
included in 1992-93. There have been some significant project scheduling changes a
effects of the slow economy are felt on Carlsbad's revenue stream. Lack of fund:
caused the City to rethink how it can accomplish its capital projects. Generall!
8
I ? 0 0
philosophy has been to build quality capital facilities which meet, and at times exce
growth management standards whenever economically beneficial. This philosophy worl
when growth and related revenues were substantial. Concepts such as phasing projc
over a period of years, and timing them when funds are available have now bc
implemented. As the new philosophy emerges, the City still expects to provide qua
capital facilities which meet the needs of Carlsbad’s citizens. The 1992-93 CIP reflf
these concepts.
9
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i2
1 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDWT
YEAR 1 1992-93
BEG1 NNING
FUND BAL 7/1/92 REVENUE EXPENDITURES END I NG -__-_-_-----------______________________------------.-------------------
GCC 1,290,212 31 7,000 973,212
PFF 3,189,025 326,669 1,910,000 1,605,694
ZONE 5 PARK FEE 1,537,000 23,000 1,560 , 000
PIL AREA 1 NU 1,498,985 25,720 1,524,705
PIL AREA 2 NE 400 , 023 51,440 451,463
PIL AREA 3 SU 657,224 6,430 663,654
PIL AREA 4 SE 693,681 27,006 720,687
TIF 630,731 111,043 140,000 601 , 774
PlD 1,072,090 1,072,090
SEUER BONDS
SEUER CONST 1 0, 057, 894 977,108 1,708,178 9,326,824
TRANSNET/BIKE (250,000) 250,000
TRANSNET/HIGHWAY (1,581,767) i,6oo,ooo 18,233
CAL TRANS 1,043,000 1,043,000
PARTNERSHIP FUNDS
TRANSNET/LOCAL (2,597,144) 3,350,000 750,000 2,856
FEDERAL HUY 566,667 566,667
SDG&E 1,450,000 1,450,000
COUNTY GRANTS 363,668 165,375 5 29,043
GOLF BONDS 726,165 726,165
PUBLIC ART 44,171 3,170 47,341
ASSESSMENT DISTRICTS il88i,o3a 1,881,038
LETTER OF CREDIT - Z19 1,687,500 1,687,500
L/C FIELDSTONE
116,509 REDEVELOPMENT 116,509
TAX INCREMENT BOND 16,981 16,981
CDBG (713,046) 713,046
CMMTY FACILITY DISTR 6,397,036 13,615,000 20,011,000 1,036
WATER DISTRICT FUNDS
STATE GRANTS (386,006) 520,000 95,000 38,994
-RECLAIMED WATER (4,949,000) 5,000,000 51,000
-REPLACEMENT 1,604,308 2,050,ooo i,i28,3w 2,525,909
-MAJOR FACILITY 2,047,827 300,000 1,841,843 505,984
_____________--_____ ------_-___ ----------- ----------- -----------
TOTAL 23,747,605 33,862,174 31,012,087 26,597,692
==ap*===================================================================
23
< e 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 2 1993-Y4
BEGINNING
FUND BAL 7/1/93 REVENUE EXPENDITURES END I NG ____________.-_---------------------------------------------------------
GCC 973,212 973,212
PFF 1,605,694 482,902 2,085, ooo 3,596
ZONE 5 PARK FEE 1,560,000 34 , 000 1,594,000
PIL AREA 1 NU 1,524,705 25 , 720 1 , 550,425
PIL AREA 2 NE 451,463 51,440 502,903
PIL AREA 3 SU 663,654 5,504 ' 669,158
PIL AREA 4 SE 720,687 20,576 741 , 263
TI F 601,774 164,151 240,000 525,925
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 9,326,824 1,022,072 1,751,885 8,597,011
TRANSNET/BIKE
TRANSNET/HIGHUAY 18,233 la, 233
TRANSNET/LOCAL 2,856 2,856
CA L T RANS
PARTNERSHIP FUNDS 456,000 456,000
FEDERAL HUY 566,667 566,667
SDG&E 630,000 630,000
CWNTY GRANTS 529,043 173,650 702,693
GOLF BONDS 726,165 14,000,000 14,000,000 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881 , 038
LETTER OF CREDIT - 2 1,687,500 1,687,500
L/C FIELDSTONE 2,241,265 2,241 , 265
REDEVELOPMENT 116,509 116,509
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,036 17,265,000 16,263,000 1,003,036
WATER DISTRICT FUNDS
-RECLAIMED UATER
-MAJOR FACILITY 505,984 10,366,000 8,820,176 2,051,808
851,113 -REPLACEMENT 2,525,909 7,050,000 8,724,796
TOTAL 26,597,692 54,554,947 53,537,524 27,615,115
_________________--- ----------- -------_--- ----------- -----------
--- =-------------------------------------------------------------------- ___ ....................................................................
24
9 a e
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 3 1994-95
BEG1 NNING
FUND BAL 7/1/94 REVENUE EXPENDITURES ENDING -------------------.----------------------------------------------------
GCC 973,212 973,212
PFF 3,596 941,969 405,000 540,565
ZONE 5 PARK FEE 1,594,000 58,000 1,652,000
PIL AREA 1 MU 1,550,425 55,298 1,605,723
PIL AREA 3 SU 669,158 10,946 680,105
PIL AREA 4 SE 741,263 37,294 778,557
TIF 525,925 304,144 240,000 590,069
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST 8,597,011 1,269,760 9,124,232 742,539
TRANSNETDIKE
TRANSNET/HIGHWAY 18,233 18,233
TRANSNET/LOCAL 2,856 4,450,000 4,450,000 2,856
CALTRANS
PARTNERSHIP FUNDS
PIL AREA 2 ME 502,903 92,592 595,495
FEDERAL HUY 566,667 566,667
CWNTY GRANTS 702,693 182,300 884,993
SDGLE 550,000 550,000
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICT!; 1,881,038 1 ,881 , 038
LETTER OF CREDIT - Z 1,687,500 1,687,500
L/C FIELDSTONE 2,241,265 375,000 375,000 2,241,265
REDEVELOPMENT 116,509 116,509
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILlTY DISTR 1,003,036 8,503,000 8,500,000 1,006,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 2,051,808 712,000 1,320,564 1,443,244
-REPLACEMENT 851,113 2,050,000 410,108 2,491,005
TOTAL 27,615,115 20,158,970 25,391,571 22,382,515
.................... ----_____-_ _---------- ------___-- -----------
........................................................................ ........................................................................
25
4 , 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDWT
YEAR 4 1995-96
BEG1 NNING
FUND BAL 7/1/95 REVENUE EXPENDITURES ENDING ........................................................................
GCC 973,212 973,212
PFF 540,565 1,890,398 1,170,000 1,260,963
PIL AREA 1 NU 1 , 605,723 74,588 2,380,000 (699,689)
PIL AREA 2 NE 595 , 495 131,172 726,667
PIL AREA 3 SW 680,105 104,860 784,965
PIL AREA 4 SE 778,557 51,440 829 , 997
TIF 590,069 441,520 540,000 491,589
OTHER 1,072,090 1,072,090
SEWER BONDS
ZONE 5 PARK FEE 1,652,000 86,000 1 ,738,000
SEWER CONST 742,539 1,567,315 1,752,380 557,474
TRANSNET/BIKE
TRANSNET/HIGHWAY 18,233 3,435,000 3,450,000 3,233
TRANSNET/LOCAL 2,856 3,245,000 1,585,000 1,662,856
PARTNERSHIP FUNDS
CALTRA~S
FEDERAL HWY 566,667 566,667
SDG&E 550,000 550,000
COUNTY GRANTS 884,993 191,450 91 0,000 166,443
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - 219
L/C FIELDSTONE 2,241,265 2,241,265
REDEVELOPMENT 116,509 564,741 656,250 25,000
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,006,036 16,950,000 16,950,000 1,006,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 1,443,244 3,628,000 5,008,210 63,034
-REPLACEMENT 2,491,005 2,050,000 3,950,844 590,161
TQTAL 20,695,015 34,978,151 41,160,616 14,512,550
___________---____-.. -------_-__ ----------- ---_------- --___------
___________-----_--.~---------------------------------------------------- ___________________.____________________---------------------------------
26
i , 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
YEAR 5 1996-97
BEGINN I NG
FUND BAL 7/1/96 REVENUE EXPENDITURES ENDING --__-__----__-_----------------------.----------------------------------
GCC 973,212 973,212
PFF 1,260,963 1,350,398 2,235,000 376,361
ZONE 5 PARK FEE 1,738,000 86,000 1,824,000
PIL AREA 1 NU (699,689) 74,588 (625,101 )
PIL AREA 2 NE 726,667 131,172 857,839
PIL AREA 3 SU 784,965 104,860 889,825
PI1 AREA 4 SE 829,997 51,440 881 , 437
TI F 491,589 441,520 240 , 000 693,109
PLD 1 ,072,090 1,072,090
SEWER BONDS
SEWER CONST 557,474 1,567,315 3,101,180 (976,391)
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 3,233
TRANSNET/LOCAL 1,662,856 300,000 300,000 1,662,856
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HUY 566,667 566,667
SDG&E 550,000 550,000
COUNTY GRANTS 166,443 201 , 025 367,468
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - 219
L/C FIELDSTONE
REDEVELOPMENT 25,000 656,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 1,006,036 3,915,000 4,921,036
UATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 63,034 2,628,000 2,364,468 326,566
-REPLACEMENT 590,161 2,050,000 1,886,684 753,477 _________-______---. ------____- __-________ _______-___ __-________
TOTAL 14,s 12,550 14,124,235 10,693,999 17,942,786 ........................................................................ ........................................................................
27
1 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSrS OF AVAILABLE BALANCES
1992 TO BUILDWT
YEAR 6-10 1997-2002
BEGINNING
FUND BAL 7/1/97 REVENUE EXPENDITURES END I NG ........................................................................
GCC 973,212 973,212
PFF 376,361 19,192,828 9,995,250 9,573,939
ZONE 5 PARK FEE 1,824,000 700,000 700,000 1,824,000
PIL AREA 1 NU (625,101 1 1,523,910 898,809
PIL AREA 2 NE 857,839 1,908,424 2,766,263
PIL AREA 4 SE 881,437 61 7,280 1,498,717
TI F 693,109 5,165,519 5,307,000 55 1 ,628
PLD 1,072,090 1,072,090
SEWER BONDS
SEWER CONST (976,391) 15,310,575 10,927,700 3,406,484
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 3,233
TRANSNET/LOCAL 1,662,856 1,500,000 1,500,000 1,662,856
CALTRANS
PARTNERSHIP FUNDS
PIL AREA 3 SW 889,825 2,033,346 308,750 2,614,421
FEDERAL HUY 566,665 566,665
SDG&E 550 , 000 550,000
COUNTY GRANTS 367,468 1,128,700 1,332,500 163,668
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT 0 I STR I CTlS 1,881,038 1,881,038
LETTER OF CREDIT - 219
L/C FIELDSTONE
REDEVELOPMENT 681,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
CDBG
CMMTY FACILITY DISTR 4,921,036 26,385,000 30,300,000 1,006,036
WATER DISTRICT FUNDS
-RECLAIMED WATER
-MAJOR FACILITY 326,566 16,086,000 17,223,532 (810,966)
-REPLACEMENT 753,477 14,250,000 1,724,215 13,279,262
TOTAL 17,942,786 106,368,247 79,885,612 44,425,421
.................... ----------- --.-------- ----------- -----------
........................................................................ ........................................................................
28
\ ? 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1592 TO BUILDOUT
2002 +
BEG1 NNING
FUND BAL 7/1/2002 REVENUE EXPENDITURES END I NG ........................................................................
GCC 973,212 4,843,000 5,816,212
PFF 9,573,939 48,170,779 40,033,015 17,711,703
PIL AREA 1 NU 898,809 2,790,620 3,689,429
PIL AREA 2 NE 2,766,263 3,975,026 6,741,289
PIL AREA 4 SE 1,498,717 1,503,334 3,002,051
TIF 551,628 17,517,019 15,763,000 2,305,647
PLD 1,072,090 300,000 772,090
SEWER BONDS 6,882,560 6,882,560
SEWER CONST 3,406,484 40,045,670 36,912,582 6,539,572
TRANSNET/BIKE
TRANSNET/HIGHWAY 3,233 1 ,600,000 1,603,233
TRANSNET/LOCAL 1,662,856 6,020,000 2,700,000 4,982,856
CALTRANS
PARTNERSHIP FUNDS
FEDERAL HWY
SDG&E 550,000 550,000
COUNTY GRANTS 163,668 163,668
GOLF BONDS 726,165 726,165
PUBLIC ART 47,341 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881 ,038
LETTER OF CREDIT - 219 1,687,500
L/C FIELDSTONE
REDEVELOPMENT 681,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS 38,994 38,994
COBG
CMMTY FACILITY DISTR 1,006,036 14,500,000 14,500,000 1,006,036
WATER DISTRICT FUNDS
ZONE 5 PARK FEE 1,824,000 3,983,815 5,807,815 0
PIL AREA 3 SW 2,614,421 3,292,006 5,906,427 0
-RECLAIMED WATER
-MAJOR FACILITY (810,966) 45,300,000 32,856,087 11,632,947
-REPLACEMENT 13,279,262 20,500, ooo 9,737,404 24,041,858 .................... ----------- --------_-- ----------- -----------
TOTAL 44,425,421 220,923,829 186,519,159 80,517,592
.........................................................................
29
I 1% , 0 0
CAPITAL IMPROVEMENT PROGRAM
ANALYSIS OF AVAILABLE BALANCES
1992 TO BUILDOUT
GRAND TOTALS ALL YEARS
TOTAL TOTAL
FUND I3EGINNING BAL REVENUE EXPENDITURES ENDING -------__-----_-___---------------.-------------------------------------
GCC 1,290,212 4,843,000 3 17,000 5 , 8 16,212
PFF 3,189,025 72,355,943 57,833,265 17,711,703
ZONE 5 PARK FEE 1,537,000 4,970,815 6,507,815 0
PIL AREA 1 NU i,498,9a5 4,570,444 6,069,429
PIL AREA 3 Sbl 657,224 5,557,953 6,215 , 177 0
PIL AREA 2 NE 400,023 6,341,266 6,741,289
PIL AREA 4 SE 693,681 2,308,370 3,002,051
TIF 630,731 24,144,916 22,470,000 2,305,647
PLD 1,072,090 300,000 772,090
SEWER BONDS 6,882,560 6,882,560
SEWER CONST 10,057,894 61,759,815 65,278,137 6,539,572
TRANSNET/BIKE (250,000) 250,000
TRANSNET/HIGHWAY ( 1,581,767) 6,635,000 3,450,000 1,603,233
TRANSNET/LOCAL (2,597,144) 18,865,000 11,285,000 4,982,856
CALTRANS 1,043,000 1,043,000
PARTNERSHIP FUNDS 456,000 456,000
FEDERAL HWY 3,400,000 3,400,000
COUNTY GRANTS 363,668 2,042,500 2,242,500 163,668
GOLF BONDS 726,165 14,000,000 14,000,000 726,165
PUBLIC ART 44,171 3,170 47,341
ASSESSMENT DISTRICTS 1,881,038 1,881,038
LETTER OF CREDIT - 219 1,687,500 1,687,500
L/C FIELDSTONE 2,616 , 265 2 , 616,265
REDEVELOPMENT 116,509 1,220,991 656,250 681,250
TAX INCREMENT BOND 16,981 16,981
STATE GRANTS (386,006) 520,000 95,000 38,994
CDBG (713,046) 713,046
CMMTY FACILITY DISTF! 6,397,036 101,133,000 106,524,000 1,006,036
WATER DISTRICT FUNDS
SDC&E 2,630,000 2,080,000 550,000
-RECLAIMED WATER (4,949,000) 5,000,000 51,000
-MAJOR FACILITY 2,047,827 79,020,000 69,434,880 1 1 , 632,947
-REPLACEMENT 1,604,308 50,000,000 27,562,450 24,041,858
TOTAL 23,747,605 484,970,555 428,200,568 80,517,592
---_---_____--__---.. ----------- ----------- ----------- -----------
__--______----_-_--I---------------------------------------------------- _---_-_------_----.-----------------------------------------------------
30
d " , e 0
CITY OF CARLSBAD
PROJECTED FUND BALANCES FOR FY 1991 -92
UNRESERVED PROJECTE
BALANCE ESTIMATED ESTIMATED FUND BALANCE
FUND JULY 1,1991 REVENUES EXPENDITURES TRANSFERS JUNE 30,19
RNENUE SHARING 235.600 (235,600)
WBUC FACILITIES FEE 1 1,021,483 300,000 1,529.1 17 (2,574,777) 7,217,s
ZONE 5 PARK FEE 1,534,000 3,000 0 1,537,c
PARK DEVELOPMENT (290,663) 51 8,ooO 8,230 219,l
TRAFFIC IMPACT 2,276,507 81 ,ooO 60,919 (477,500) 1,819,C
PLANNED LOCAL DRAINAGE 1,810,850 150,000 58,272 1,902,:
SEWER CONSTRUCTION 10,802,818 1,123,000 932,841 10,992,s
TRANSNET/LCCAL 71 7,856 0 71 7,E
TRANSNETNIGHWAY (19,320) 1,164,ooO 382,424 762,
TRANSNET/BIKE 0 0 0
GOLF COURSE 1,029,294 349,800 1 16,207 1,262,
PUBLIC ART (1% FUND) 324,123 5,000 29,810 299,
(61, STATE GRANTS (1 4.W 200,000
ASSESSMENT DISTRICTS 3,579,443 200,000 (1 35,583) 372,277 4,287,
LTR CREDITEONE 19 0 0
CDBG 0 40,000 39,343
BRIDGE AND THOROUGHFARE 2,492,595 (2,492,595)
COMMW FACILITIES DISTR #1 (31 2.223) 3,025,000 365,858 5,172,595 7.51 9,
COUNTY GRANTS 606,059 157,500 0 763,
RECLAIMED WATER 0 0 21,652 (21 I
246,632
WATER DISTRZ
MAJOR FAClUilES 7,040,932 200,000 107,128 7,133,
REPLACEMENT 5,848,823 1,710,000 482,752 7,076,
REDEVELOPMEM_
TAX INCREMENT BONDS 3,250,434 100,000 499,383 2,851
REDEVELOPMENT PROJECTS 308,952 25,000 7,797 326
$1 1,200 $59,725 TOTAL CAPITAL FUNDS $55,0421 61 $9,601,300 $4,929,594
32
e
CITY OF CARLSBAD
4 ;' 7 0
PROJECTED FUND BALANCES FOR FY 1992-93
1991 -92 1992-93 PROJEC
BALANCE ESTIMATED CARRY- NEW TOTAL BAlAN(
FUND JULY 1,1992 REVENUES FORWARD APPIWP APPFKlP. JUNE 30,
31 7,000 2,145,960 97:
PUBLIC FACILITIES FEE 7,217,589 326,669 4,980,564 1,910,000 6,890,564 65;
ZONE 5 PARK FEE 1,537,000 23.000 0 0 0 1,s
PARK DEVELOPMENT 21 9,107 11 0,596 19,194 0 19,194 31(
TRAFFIC IMPACT 1,819,088 1 11,043 2,231,357 140,000 2,371,357 (44'
PLANNED LOCAL DRAINAGE 1,902,578 0 1,130,488 .o 1,130,488 77:
SEWER CONSTRUCTION 10,992,977 977,108 935,083 1,708,178 2,643,261 9,32
TF!ANSNET/LOCAL 717,856 3,350,000 3,315,000 750,000 4,065,000
2,344,023 0 2,344,023 TRANSNETRl IGH WAY 762,256 1,600,000
TRANSNET/BIKE 250,000 250,000 0 25
CAL TRANS 0 1,043,000 0 1,043,000 1,043,000
SDG&E 0 1,450,000 0 1,450,000 1,450,000
GOLF COURSE 1,262,887 0 536,722 0 536,722 72
PUBLIC ART (1% FUND) 299,313 3,170 255,142 0 255,142 4
COUNTY GRANTS 763,559 165,375 399,891 365,375 92
ASSESSMENT DISTRICTS 4,287,303 2,406,265 0 2,406,265 1,M
LTR CREDITZONE 19 1,687,500 0 0 1,a
COMMV FACILITIES DlSTR #1 7.51 9,514 13.61 5,000 1,487,478 20,011 ,000 21,498,478 (X
FEDERAL HIGHWAY 0 566,667 0 566,667 566,667
li
STATE GRANTS (61,218) 520,000 324,788 95,000 419,788
CDBG 657 71 3,046 71 3,703 0 713,703
WATER DISTRICT
RECLAIMED WATER (21,652) 5,000,000 4,927,348 51,000 4,978,348
MAJOR FACILITIES 7,133,804 34w-m 5,085,977 1,841,843 6,927,820 5(
REPLACEMENT 7,076,071 2,050,000 5,471,763 1,128,399 6,600,162 2,5:
REDEVELOPMENT
2,834,070 0 2,834,070 TAX INCREMENT BONDS 2,651,051 0
REDEVELOPMENT PROJECTS 326,155 0 209,646 0 209,646 1
TOTAL CAPITAL FUNDS $59,725,067 $33,862,174 $41,687,462 $31,377,462 $72,049,658 $21,5
33
c *' ) e 0
CITY OF CARLSBAD
IBUDGET EXPENDITURE SCHEDULE
1990-91 TO 1992-93
%INC
1991-92 91 -9;
1990-91 ESTIMATED 1991-92 1992-93
FUND ACTUALS EXPENDITURES BUDGET BUDGET 92-9:
PARK DEVELOPMENT 2,681,514
TRAFFIC IMPACT
PLANNED LOCAL DRAINAGE 393,184 58,272
SEWER CONSTRUCTION
TPANSN ETLOCAL 21 3,235
TRANSNETMIGHWAY
TRANSNETBIKE
CAL TRANS 0 0
SDG&E 0 0
GOLF COURSE
PUBLIC ART (1% FUND) 85,558 29,810
STATE GRANTS '
ASSESSMENT DISTRICTS 14,346.746 (1 35583)
LTR CREDIT/ZONE 19
CDBG 173,501 39,343
CMMTY FACILITIES DISTRICT X1 0 365,858
FEDERAL HIGHWAY
COUNT GRANTS
WATER DISTRICT
-RECLAIMED WATER
-MAJOR FACILITY FEE
-REPLACEMENT
REDEVUOMNT FUND2
-TAX INCREMENT BONDS
-REDEVELOPMENT PROJECTS
I 1 TOTAL CAPITAL FUNDS $26,989,590 $4,929,584 $37,431.581 $31,377,462
I / TOTAL BUDGET $90,782246 $73,568,248 $1 1 1,950,165 $105,424,844
34
r* '1 a 0 e
CITY OF CARLSBAD
REVENUE ESTIMATES FOR 1992-93
ACTUAL PROJECTED ESTIMATED AS % DIFFERENCE
IREVENUES REVENUE REVENUE OF FY 91 -92 1991 -92 TO
REVENUE SOURCE I? 1990-91 p/ 1991 -92 1992-93 PROJECTED 1992-93
GENERAL CAPITAL CONSTR 505,847 250,000 0 -100.00% (250,ooo)
PUBLIC FACluly FEE 5,458,933 ~,000 326,669 8.89% 26,669
ZONE 5 PARK FEE 274,832 3,000 23,000 666.67% 20,000
PARK DEVELOPMENT 559,712 51 8,000 110,596 -78.65% (407,404)
TRAFFIC IMPACT 743,529 81 ,000 111,043 37.09% 30,043
PLANNED LOCAL DWINAGE 172,371 150,000 0 (1 =,ow)
SEWER CONSTRUCTION 2,906,724 1,123,ooO 977,108 -12.99% (1 45,892)
TRANSN ET/LOCAL 649,054 0 3,350,000 3,350,000
TRANSNETNIGHWAY 9,390 1,164,000 1,M)o,000 37.46% =,000
TRANSNETIBIKE 0 0 250,000 100.00% 250,000
CAL TRANS 1 ,043.000
SDG&E 1,450,000
GOLF COURSE 1,188,759 349,800 0 -100.00% (349,809
PUBLIC ART (1% FUND) 261,231 5,000 3,170 -36.60% (1,830)
STATE GRANTS 420,573 ~,000 520,000 160.00% =,000
COUNlY GRAMS 339,277 157,500 165,375 5.00% 7,875
ASSESSMENT DISTRICTS 16,691,991 200,000 0 -100.00% (2mow)
LTR CREDITEONE 19 0 0 1,687,500 100.00% 1,687,500
CDBG 326,999 4o.m 71 3,046 1682.62% 673,046
CMMTY FACILITIES DISTRICT #l 1,622 3,025,000 13,615,000 100.00% 10,590,000
FEDEPAL HIGHWAY 0 0 566,667
WATER DISTRICT FUNDS
-RECLAIMED WATER 0 0 5,000,000 100.00% 5,000,000
-MAX)R FACILITIES 1,779,841 200,000 ~,000 50.00% 100,000
-REPLACEMENT 871,917 1,710,000 2,050,000 19.88% 340,000
-TAX INCREMENT BONDS 262,655 100,000 0 -1 00.00% (1 00-ooa)
-REDEVELOPMENT PROJECTS 25,000 25,000 0 -100.00% (25,000)
REDEVELOPMENT NNDS
I 1 TOTAL CAPKAL FUNDS $33,450,257 $9,601 ,X0 $33,862,174 352.68% $24,260,874