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HomeMy WebLinkAbout2011-12-06; City Council; 20741; ANNUAL FINANCIAL REPORT CAPITAL FUNDS TAXESCITY OF CARLSBAD - AGENDA BILL AB# 20,741 MTG. 12/06/11 DEPT. FIN ANNUAL FINANCIAL REPORT ON CAPITAL FUNDS AND SPECIAL TAXES PURSUANT TO GOVERNMENT CODE SECTIONS 50075, 66001, AND 66006 DEPT. HEAD ^ CITY ATTY. ({&,. CITY MGR. \jj-^ RECOMMENDED ACTION: Adopt Resolution No. 2011-270 making certain findings pursuant to California Government Code Sections 50075 and 66001. ITEM EXPLANATION: California Government Code requires the City to annually report the status of certain fees and special taxes. More specifically, the City must annually make findings regarding any local special tax measure and any fee established, increased, or imposed after January 1, 1989. Government Code Sections 50075.1 & 50075.3: California Government Code Sections 50075 - 50077.5, inclusive, were enacted to earn the voter's confidence and support of special taxes by demonstrating to the voters that local agencies spend these funds on the intended facilities and services. To accomplish this goal, California Government Code Section 50075.1 requires that any local special tax/local bond measure subject to voter approval: 1. contain a statement indicating the specific purposes of the special tax, 2. have a requirement that the proceeds of the special tax be applied to those purposes, 3. have a separate account into which the proceeds shall be deposited, and 4. have an annual report containing information regarding the use of proceeds. The first three requirements of Government Code Section 50075.1 are met through the formation of the Special Tax District. Requirement four is satisfied annually via Government Code Section 50075.3. Government Code Section 50075.3 requires "the chief fiscal officer of the local agency to file a report with its governing body no later than January 1, 2002, and at least once a year thereafter", which contains the following information: 1. the amount of funds collected and expended, and 2. the status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1. DEPARTMENT CONTACT: Aaron Beanan 760-602-2414 aaron.beanan@carlsbadca.gov FOR CITY CLERKS USE ONLY. COUNCIL ACTION:APPROVED DENIED CONTINUED WITHDRAWN AMENDED CONTINUED TO DATE SPECIFIC D CONTINUED TO DATE UNKNOWN D RETURNED TO STAFF D OTHER - SEE MINUTES D Page 2 The City's Community Facilities District No. 1 and Community Facilities District No. 3 (Improvement Area 1 and Improvement Area 2) are included under this code section because they are local special tax measures subject to voter approval. The information to make the findings can be found in the 2011-12 Capital Improvement Program on file with the City Clerk. When findings are required by this subdivision, they need to be made in connection with the public information required by Code Sections 50075 - 50077.5, inclusive. The attached resolution makes these findings in accordance with Code Section 50075.1. Since these findings have been made, and the City is in compliance with the Code, no action is required. Government Code Sections 66001 & 66006: California Government Code Section 66006 requires local agencies to annually report certain financial information related to capital funds established to track fees charged in connection with the approval of a development project. The information required by the Government Code includes: 1. a description of the fee, 2. the amount of the fee, 3. the beginning and ending balance of the fund, 4. the amount of the fees collected and the interest earned, 5. an identification and amount of each public improvement on which fees were expended, 6. the total percentage of the project funded by that fee, 7. the approximate date by which the construction of the public improvement will commence, 8. a description of each interfund transfer or loan, including the project to be funded with the loan, the approximate date of repayment, and rate of interest, and 9. any refunds made to developers pursuant to the Code. This information must be made available within 180 days of the end of the fiscal year and must be reviewed at the next regularly scheduled meeting not less than 15 days after the information is available. The attached report provides the information required by the Government Code for the development fees that fall under this disclosure requirement. In some instances, the ending fund balance amount is less than the remaining appropriation because outstanding advances and loans are not included in the fund balance. Cash balances are sufficient for the remaining appropriations. No refunds have been made nor are any required. More information on these funds, and all other capital funds, is available in the 2011-12 Capital Improvement Program that was adopted by Council in June 2011 and in the Comprehensive Annual Financial Report that will be available in December 2011. In addition to the required annual reporting under Code Section 66006, California Government Code Section 66001 requires local agencies to make the following findings every five years with respect to that portion of the fund remaining unexpended, whether committed or uncommitted, for the development fee funds: 1. identification of the purpose to which the fee is to be put, 2. demonstration of a reasonable relationship between the fee and the purpose for which it is charged, Page 3 3. identification of all sources and amounts of funding anticipated to complete financing on incomplete improvements, and 4. the approximate dates on which the funding referred to above is expected to be deposited into the appropriate account or fund. The information to make the findings for the four (4) requirements can be found in the 2011- 12 Capital Improvement Program on file with the City Clerk. When findings are required by this subdivision, they need to be made in connection with the public information required by Code Section 66006. The attached resolution makes these findings in accordance with Code Section 66001. Since these findings have been made, and the City is in compliance with the Code, no refunds are required. This report, including all the above code sections, was compiled with the audited City financial records. These audited figures are also available in the City's Comprehensive Annual Financial Report. FISCAL IMPACT: There is no fiscal impact. ENVIRONMENTAL IMPACT: Pursuant to Public Resources Code section 21065, this action does not constitute a "project" within the meaning of CEQA in that it has no potential to cause either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, and therefore, does not require an environmental review. EXHIBITS: 1. Resolution No. 2011-270 making certain findings pursuant to California Government Code Sections 50075 and 66001. 2. Financial Information Report, Capital Funds and Special Taxes subject to Government Code Sections 50075 and 66006. 3. The 2011-12 Capital Improvement Program on file with the City Clerk. Exhibit 1 1 RESOLUTION NO. 2Q11-270 2 3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, TO MAKE 4 CERTAIN FINDINGS PURSUANT TO CALIFORNIA GOVERNMENT CODE SECTIONS 50075 AND 66001 6 7 WHEREAS, the City of Carlsbad is required to make certain findings every 8 five years with respect to the unexpended fund balance of certain development fee funds pursuant to California Government Code Section 66001; and WHEREAS, the City of Carlsbad is required to make certain findings 12 annually with respect to special taxes collected and expended pursuant to 13 California Government Code Section 50075; and 14 WHEREAS, the information to make the required findings can be found in the 2011-12 Capital Improvement Program on file with the City Clerk; and 16 WHEREAS, these findings need to be made in conjunction with the public17 information required by Code Sections 50075 and 66006. 19 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of 20 Carlsbad, California, as follows: 21 „ 1. That the above recitations are true and correct. 22 2. That the following findings are made as required under Government Code Sections 50075 and 66006:24 25 a. That the purpose to which the developer fee and special taxes are to 26 be put has been identified. 27 b. That a reasonable relationship has been demonstrated between the 28 Exhibit 1 1 developer fee and the purpose for which it is charged. 2 c. That all sources and amounts of funding anticipated to complete financing on incomplete improvements have been identified. 4 d. That the approximate dates on which the funding referred to above is 5 expected to be deposited into the appropriate fund have been designated. 6 3. That these findings are based on information provided in the City of 7 Carlsbad's 2011-12 Operating Budget and Capital Improvement Program, which is8 g incorporated herein by reference. 10 " 11 " 12 " 13 // 14 // 15 // 16 // 17 // 18 // 19 // 20 // 21 // 22 // 23 // 24 // 25 // 26 // 27 // 28 C 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 6th day of December 2011, by the following vote to wit: AYES: Council Members Hall, Kulchin, Blackburn, Douglas, Packard. NOES: None. ABSENT: None. ^MAtt HALL, Mayor ATTEST: (SEAL) INE M. WOOD, City Clerk Exhibit 2 FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 50075 YEAR ENDED JUNE 30, 2011 COMMUNITY FACILITIES DISTRICT #3 IMPROVEMENT AREA 1(1) Date of Issuance 05/11/2006 Initial Amount Deposited To Improvement Fund $ 9,989,741 Balance at 06/30/2011 (2) $ 1,527,154 Expenditures To Date (2) $ 12,219,196 Project Status In Progress (1) Pursuant to Government code section 50075 the following items are required to be disclosed: (a) The amount of funds collected and expended. (b) The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 or Section 53410. (2) Federal grant money, fair share contributions, and interest earnings account for the difference between the balance at 6/30/11 plus expenditures to date and the initial amount deposited. FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 50075 YEAR ENDED JUNE 30, 2011 COMMUNITY FACILITIES DISTRICT #3 IMPROVEMENT AREA 2(1) Date of Issuance 02/21/2008 Initial Amount Deposited To Improvement Fund $ 11,844,689 Balance at 06/30/2011 (2) $ 424,586 Expenditures To Date (2) $ 11,473,044 Project Status In Progress (1) Pursuant to Government code section 50075 the following items are required to be disclosed: (a) The amount of funds collected and expended. (b) The status of any project required or authorized to be funded as identified in subdivision (a) of Section 50075.1 or Section 53410. (2) Interest earnings account for the difference between the balance at 6/30/11 plus expenditures to date and the initial amount deposited. FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 BRIDGE AND THOROUGHFARE DISTRICT #2 BEGINNING BALANCE 2010-11 FEES INTEREST MISC. REVENUES CAPITAL EXPENDITURES OTHER EXPENDITURES ENDING BALANCE REMAINING APPR. + ENC. AT 6/30/1 1 201 1-12 AND FUTURE APPROPRIATIONS CONSTRUCTION DATE PERCENTAGE PAID BY FEE POINSETTIA LANE - REACHES A,B,C,F,G & AVIARA PKWY REIMB. POINSETTIA LANE - REACH E 349,302 1,411,000 13,503,000 2022-26 2013+ 100.00% 100.00% | 8,158,958 60,520 | 113,532 8,333,010 |349,302 14,914,000 Total: 15,263,302 Loan: None Fee: LFMP Zone Fee per ADT* 5 $ 20 21 "Average daily trip 291.00 1,513.00 1,222.00 FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 BRIDGE AND THOROUGHFARE DISTRICT #3 BEGINNING BALANCE 2010-11 FEES INTEREST OTHER REVENUE CAPITAL EXPENDITURES OTHER EXPENDITURES ENDING BALANCE Projects: CANNON ROAD - MITIGATION REMAINING APPR. + ENC. AT 6/30/1 1 2011-12 AND FUTURE APPROPRIATIONS CONSTRUCTION DATE PERCENTAGE PAID BY FEE 164,064 In Progress 100.00% | 100,756 |60,192 3,116 164,064 164,064 Total:164,064 Loan:None Fee:$171/Average daily trip FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 50075 & 66006 YEAR ENDED JUNE 30, 2011 COMMUNITY FACILITIES DISTRICT #1 BEGINNING BALANCE 2010-11 TAXES 2010-11 FEES INTEREST OTHER REVENUE (1) CAPITAL EXPENDITURES OTHER EXPENDITURES ENDING BALANCE REMAINING APPR. + ENC. AT 6/30/1 1 201 1-12 AND FUTURE APPROPRIATIONS CONSTRUCTION DATE PERCENTAGE PAID BY TAX/FEE MAINTENANCE AND OPERATIONS CENTER CIVIC CENTER I-S AND LA COSTA AVENUE AUXILIARY LANES LIBRARY EXPANSION (COLE) VETERAN'S MEMORIAL PARK ADMINISTRATION COSTS CFD TAXES BTD FEES TRAFFIC IMPACT FEES PUBLIC FACILITIES FEES (1) Consists of district annexation fees. 2,572,424 1,549,837 11,712,000 In Progress 60.76% 26,812,000 2012+ 100.00% 2,000,000 2022-26 100.00% 4,894,000 2022-26 32.76% 23,240,000 2022-26 100.00% 140,667 2,114,078 9,102 (1,285) 51,969 | 63,023,008 |2,114,078 |59,786 |796,354 |- | 2,572,424 |140,667 |63,280,135 |1,549,837 | Total: 68,658,000 70,207,837 BTD Fees: various Traffic Impact Fee: $2,290/Unit-Residential $91/Trip - Commercial/Industrial Public Facilities Fee: 1.82% of Building Permit Value CFD#1 Tax Rates: various FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 PARK IN LIEU FEES BEGINNING BALANCE 2010-11 FEES INTEREST OTHER REVENUE CAPITAL EXPENDITURES ENDING BALANCE Projects: NORTHEAST QUADRANT - ROBERTSON RANCH PARK DEVELOPMENT NORTHWEST QUADRANT - PINE AVENUE PARK -COMMUNITY BLDG - PHASE II NORTHWEST QUADRANT - PINE AVENUE PARK -PINE PARK MADISON PROPERTIES, PHASE 1 SOUTHEAST QUADRANT - LEO CARRILLO PARK - PHASE III SOUTHWEST QUADRANT - AVIARA REIMBURSEMENT AGREEMENT SOUTHWEST QUADRANT - AVIARA COMMUNITY PARK COMMUNITY BLDG REMAINING APPR. + ENC. AT 6/30/1 1 2011-12 AND FUTURE APPROPRIATIONS ESTIMATED CONSTRUCTION DATE PERCENTAGE PAID BY FEE 2,545 150,000 67,455 219,100 1,650,000 1,800,000 886,100 2,800,000 In Progress 2022-26 In Progress 2015-16 In Progress 2022-26 100.00% 18.52% 100.00% 45.04% 100.00% 25.56% (2,121,246)1 216,610 37,073 2,545 | (1,870,108)1 436,555 | Total: 7,136,100 7,572,655 Loans: - Received a $4,550,000 loan from the Public Facilities Fee Fund for the acquisition of the Robertson Ranch Park Site. Repayment is scheduled for 2022-26. Interest is not charged. Loans not included in ending balance above. Fee: $3,696 to $5,728/Dwelling Unit (NE.SW.SE Quadrants) $4,934 to $7,649/Dwelling Unit (NW Quadrant) FUND 330 FUND 331 FUND 332 FUND 333 BFB Fees Interest 66,125 7,649 1,081 (3,677,610) - 11,984 595,510 189,024 11,336 894,729 19,937 12,672 (2,121,246) 216,610 Other Rev Cap Exp 2,545 EFB 72,310 (3,665,626) 795,870 927,338 37,073 2,545 (1,870,108) FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 ZONES 5, 13 AND 16 FEES BEGINNING BALANCE 2010-11 CONTRIB INTEREST CAPITAL EXPENDITURES ENDING BALANCE REMAINING APPR. + ENC. AT 6/30/1 1 2011-12AND FUTURE APPROPRIATIONS CONSTRUCTION DATE PERCENTAGE PAID BY FEE BUSINESS PARK RECREATIONAL FACILITY 3,493,000 2022-26 100.00% 2,399,372 [ 102,173 | 35,885 \2,537,430 - I Total: 3,493,000 3,493,000 Loans: None Fee: .40 per square foot/ Industrial & Commercial Zones 5, 13, 16 FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 PLANNED LOCAL DRAINAGE FEE FUND BEGINNING BALANCE Projects: 2010-11 CAPITAL ENDIN FEES INTEREST EXPENDITURES BALAN PLD AREA A - MASTER DRAINAGE PLAN PROJECT AAA (Jefferson Street) PLD AREA A - MASTER DRAINAGE PLAN PROJECT AAAA (Madison Street) PLD AREA A - MASTER DRAINAGE PLAN PROJECT AC (Highland Drive/Hosp Grove) 66,390 PLD AREA A - MASTER DRAINAGE PLAN PROJECT AFA (Hidden Valley Drainage Re PLD AREA A - MASTER DRAINAGE PLAN PROJECT AFB (Calavera Hills Drainage Re PLD AREA B - AGUA HEDIONDA CHANNEL (FACILITY B + BN) 570,461 PLD AREA B - COLLEGE BLVD. BRIDGE (REIMB. FACILITY BL-L ) PLD AREA B - COLLEGE BLVD/CANNON RD (FACILITY BJ B + BNB + BJ-1) 20,636 PLD AREA B - PARK DRIVE AND TAMARACK AVENUE STORM DRAIN (FACILITY BC PLD AREA B - TAMARACK AND ECR STORM DRAIN AND SILT. BASIN (REIMB. BFB- PLD AREA B - MASTER DRAINAGE PLAN PROJECT BB 1 and 2 (Washington Street) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BCB (Magnolia Avenue) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BFA (Country Store) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BFB-U (El Camino Real) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BL-U (College Blvd. Drainage) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BM (College Blvd./Canatarini Bo: PLD AREA B - MASTER DRAINAGE PLAN PROJECT BQ (Sunnycreek Road) PLD AREA B - MASTER DRAINAGE PLAN PROJECT BR (Canatarini/College Blvd.) PLD AREA C - CARLSBAD BOULEVARD ENCINAS CREEK BRIDGE REPLACEMENT 41 1 ,131 PLD AREA C - MASTER DRAINAGE PLAN PROJECT C2 (Paseo Del Norte) PLD AREA C - MASTER DRAINAGE PLAN PROJECT CA (Avenida Encinas) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DBA (Poinsettia Village) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DBB (Avenida Encinas) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DFA (Batiquitos Lagoon) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DH (Altiva Place Canyon) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DQB (La Costa Town Center) PLD AREA D - MASTER DRAINAGE PLAN PROJECT DZ (Poinsettia Lane) 6,622,097 105,044 66,822 1,068,618 | 5,725 REMAINING 201 1-12 AND 3 APPR. + ENC. FUTURE IE AT 6/30/11 APPROPRIATIONS 289,534 416,500 61,755 842,913 91,608 163,164 1,621,823 200,000 1,816,101 512,196 1,068,613 904,329 1,086,065 468,096 963,673 138,220 384,509 204,077 131,355 180,773 275,535 727,730 529,402 167,215 429,108 256,423 232,812 745,842 642,063 345 2,471,309] 13,080,125 Total: 15,551,434 ESTIMATED CONSTRUCTION DATE 2022-26 2022-26 In Progress 2022-26 2022-26 In Progress 2017-21 In Progress 2013+ 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 In Progress 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 PERCENTAGE PAID BY FEE 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 PLANNED LOCAL DRAINAGE FEE FUND (Continued) Loans: None Fee Per Gross Acre: Area A - Buena Vista Lagoon Area B - Agua Hedionda Lagoon Area C - Encinas Creek Area D - Batiquitos Lagoon Low Runoff $ 5,270 $ 1,970 1,912 1,813 High Runoff 22,837 8,535 8,287 7,857 BFB FEES INTEREST CAP EXP EFB FUND 350 FUND 351 FUND 352 FUND 353 6,622,097 105,044 66,822 1,068,618 5,725,345 134,388 4,521,330 1,867,240 99,139 4,209 11,018 - 89,817 1,129 49,415 13,423 2,855 66,390 591,097 411,131 - 73,336 3,990,666 1,469,532 191,811 FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 TRAFFIC IMPACT FEE FUND BEGINNING BALANCE 2010-11 FEES INTEREST OTHER REVENUE (1) OTHER EXPENDITURES CAPITAL EXPENDITURES ENDING BALANCE Prole AVENIDA ENCINAS WIDENING - SOUTH OF PALOMAR AIRPORT ROAD CARLSBAD BLVRD REALIGNMENT / PALOMAR AIRPORT ROAD (SEGMENT 2) (20%) CARLSBAD BLVRD REALIGNMENT / PALOMAR AIRPORT ROAD (SEGMENT 2) (RTCIP / 20%) CARLSBAD BOULEVARD MOUNTAIN VIEW TO NORTHERLY CITY LIMITS (20% FUNDING) CARLSBAD BOULEVARD MOUNTAIN VIEW TO NORTHERLY CITY LIMITS -(RTCIP/20% FUNDING) CARLSBAD BOULEVARD WIDENING - CANNON TO MANZANO (SEGMENT 1) CARLSBAD VILLAGE DRIVE - PONTIAC TO VICTORIA CFD #3 - PAR TURN LANE TO MELROSE EL CAMINO REAL AND CARLSBAD VILLAGE DRIVE DUAL LEFT TURNS EL CAMINO REAL LEFT TURN LANE TO WEST TAMARACK EL CAMINO REAL RIGHT TURN LANE TO NORTH ALGA ROAD EL CAMINO REAL / CANNON ROAD INTERCHANGE IMPROVEMENTS EL CAMINO REAL WIDENING - ARENAL ROAD TO LA COSTA AVENEUE (RTCIP) EL CAMINO REAL WIDENING - ARENAL ROAD TO LA COSTA AVENEUE EL CAMINO REAL WIDENING - S. CHESTNUT & S. ALGA EL CAMINO REAL WIDENING - TAMARACK AVENUE TO CHESTNUT AVE. EL CAMINO REAL WIDENING - TAMARACK AVENUE TO CHESTNUT AVE. (RTCIP) MELROSE DRIVE AND ALGA ROAD DUAL LEFT TURN LANES (RTCIP) MELROSE DRIVE TURN LANE TO WEST PALOMAR AIRPORT ROAD PALOMAR AIRPORT ROAD AND COLLEGE BOULEVARD PALOMAR AIRPORT ROAD TURN LANE TO SOUTH EL CAMINO REAL PALOMAR AIRPORT ROAD TURN LANE TO NORTH EL FUERTE STREET PALOMAR AIRPORT ROAD WIDENING AT PASEO DEL NORTE POINSETTIA LANE WIDENING - PASEO DEL NORTE TO BATIQUITOS (RTCIP) SIDEWALK/STREET CONSTRUCTION - VALLEY AND MAGNOLIA SIDEWALKS SIDEWALK/STREET CONSTRUCTION - VALLEY AND MAGNOLIA SIDEWALKS (Reimb - 20A) SIDEWALK/STREET CONSTRUCTION PROGRAM TRAFFIC IMPACT FEE UPDATE TRAFFIC MONITORING PROGRAM TRAFFIC SIGNALS - AVIARA PARKWAY - POINSETTTIA TO EL CAMINO REAL REMAINING APPR. + ENC. AT 6/30/1 1 2011-12AND FUTURE APPROPRIATIONS ESTIMATED CONSTRUCTION DATE PERCENTAGE PAID BY FEE 713 39,745 306,086 26,685 8,718 24,309 29,862 81,083 55,369 36,561 6,523,157 115,914 383,316 574,437 414,766 1,020,706 160,910 13,597,937 | 1,508,342 |253,974 |12,147 |517,201 | 14,855,199 | (1) Includes reimbursement from various entities for their fair share contribution on various capital projects. 9,285,136 | Total: 32,536,000 41,821,136 5,177,000 762,000 3,008,000 804,000 1,041,000 5,728,000 2,535,000 - 925,000 286,000 358,000 589,000 625,000 1,773,000 - - - 1,011,000 - 25,000 591,000 979,000 - 849,000 1,120,000 490,000 2,200,000 200,000 1,440,000 20,000 In Progress 2022-26 2022-26 2022-26 2022-26 2022-26 2022-26 In Progress 2017-21 2012+ 2017-21 2012+ 2014-15 2014-15 In Progress In Progress In Progress 2022-26 2010-11 In Progress 2011-12 2017-21 In Progress 2022-26 In Progress 2011-12 Ongoing 2011-12 Ongoing In Progress 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 34.78% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 3.78% Loans: - Received a $2,857,238 loan from the CFD #1 Fund for the construction of several circulation element roadways. Repayment is scheduled as fees are collected. Interest is not charged. - $2,768,506 is still outstanding. Loans not included in ending balance above. Fees: $270.00/ADT - Single Family Residential $270.00/ADT - Condominium $270.00/ADT - Apartment $108.00/Trip - Commercial/Industrial FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 PUBLIC FACILITIES FEES BEGINNING 2010-11 BALANCE FEES INTEREST Projects: ALGA NORTE PARK - PHASE I - 30 ACRES DEVELOP. (SE QUAD) ALGA NORTE PARK- PHASE I I- 50 METER POOL (SE QUAD) AVIARA COMMUNITY PARK - COMMUNITY BUILDING CANNON ROAD AND AVENIDA ENCINAS EL CAMINO REAL MEDIANS EL CAMINO REAL MEDIANS - LA COSTA FIRE STATION #3 - RELOCATION FIRE STATION #6 - PERMANENT LEO CARRILLO PARK- PHASE III LEO CARRILLO BARN LIBRARY EXPANSION (COLE) PINE AVENUE PARK - PINE COMMUNITY BUILDING - PHASE II PINE AVENUE PARK-RESTROOMS/STORAGE BLDG POINSETTIA COMMUNITY PARK - PARKING POINSETTIA COMMUNITY PARK- PHASE III (SW QUAD) | 49,447,812 | 2,314,260 | 624,032 OTHER CAPITAL OTHER REVENUE EXPENDITURES EXPENDITURES 1,027,174 65 - - - - 19,285 8,792 - 452,583 - - - 435 577 - | 1,508,911 12,466 REMAINING ENDING APPR. + ENC. BALANCE AT 6/30/11 18,274,988 5,599,482 - 149,700 765,470 - 960,715 120,239 - 21,351 - - 376,656 - 16,476 50,864,727 26,285,077 Total: 2011-12 AND FUTURE APPROPRIATIONS - - 8,155,000 - - 1,426,000 6,650,000 - 1,057,000 - 10,044,000 8,137,000 - - 13,872,800 49,341,800 75,626,877 ESTIMATED CONSTRUCTION DATE In Progress In Progress 2022-26 In Progress In Progress 2013+ In Progress In Progress 2014+ In Progress 2022-26 2022-26 In Progress Complete In Progress PERCENTAGE PAID BY FEE 100.00% 21.54% 74.44% 100.00% 23.78% 100.00% 94.11% 100.00% 54.96% 100.00% 67.24% 81.48% 100.00% 100.00% 100.00% Loans:None Fee:3.50% of Building Permit Value FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 MAJOR FACILITIES FEE FUNDS (POTABLE/RECYCLED WATER) BEGINNING 2010-11 MISC CAPITAL BALANCE FEES INTEREST REVENUE EXPENDITU Projects: "D" RESERVOIR CALAVERA HILLS WATER BOOSTER STATION STANDBY GENERATOR MAERKLE PUMP STATION IMPROVEMENTS MAERKLE RESERVOIR STORAGE MARRON ROAD PRESSURE REGULATING STATION TO O'SIDE REMAINING 2011-12 AND ENDING APPR. + ENC. FUTURE RES BALANCE AT 6/30/11 APPROPRIATIONS 6,849,000 500,000 1,000,200 14,815,000 820,000 MASTER PLAN UPDATE 167,940 260,978 RECYCLED WATER - IRRIGATION SERVICE 583 RECYCLED WATER -INNOVATION WAY/GATEWAY 463,710 98,111 WATERLINE - COLLEGE BLVD - CANNON TO BADGER WATERLINE - COLLEGE BLVD - ECR TO CANNON - REIMBURSEMENT WATERLINE - EL FUERTE - NORTH OF LOKER - REIMBURSEMENT 1,066,000 183 1,059,817 185,902 WATERLINE - MELROSE DRIVE - PAR TO FARADAY - REIMBURSEMENT 102,526 WATERLINE - POINSETTIA LANE - EAST OF BLACK RAIL ROAD WATERLINE - POINSETTIA LANE - EL CAMINO REAL TO SKIMMER COURT WATERLINE - POINSETTIA LANE - SKIMMER COURT TO CASSIA 22,283,855 | 971,184 316,221 304,878 734 Loans: None. 247,000 135,000 410,000 ,942 23,141,196 | 2,670,808 | 24,776,200 Total 27,447,008 ESTIMATED CONSTRUCTION PERCENTAGE DATE PAID BY FEE 2017-21 75.50% 2011-12 100.00% 2014-15 51.00% 2013-14 100.00% 2022+ 100.00% In Progress 100.00% Complete 100.00% In Progress 100.00% 2011-12 100.00% 2011-12 100.00% In Progress 100.00% In Progress 100.00% 2016-20 50.00% 2016-20 100.00% 2016-20 44.00% Fee:$3,549 (5/8" Meter Size). Fees vary depending on meter size. FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 SEWER BENEFIT AREA FUNDS (516/517) BEGINNING BALANCE 2010-11 FEES INTEREST OTHER REVENUE CAPITAL EXPENDITURES ENDING BALANCE REMAINING APPR. + ENC. AT 6/30/1 1 201 1-1 2 AND FUTURE APPROPRIATIONS ESTIMATED CONSTRUCTION DATE PERCENTAGE PAID BY FEE AVIARA LAND ASSOCIATES REIMBURSEMENT AGREEMENT(J.L) SIMSBURY SEWER EXTENSION CONTINENTAL REIMBURSEMENT AGREEMENT (H) KELLY LAND COMPANY REIMBURSEMENT TERRACES AT SUNNY CREEK REIMBURSEMENT 5,746 105,135 221,800 259,444 589,875 567,000 460,313 467,093 546,372 Complete 2013-14 Complete Complete Complete 100.00% 100.00% 100.00% 100.00% 100.00% L 963,326 613,773 17,151 592,125 | 1,002,125 - I Total: 2,630,653 2,630,653 Loans: None. Fee:$ 955.00 1,087.00 2,003.00 2,007.00 2,960.00 2,976.00 -Area A -Area B -Area C -Area D -Area E -Area F $ 600.00 873.00 1,647.00 1,302.00 1,302.00 64.00 -Area G -Area H -Area J -Area K -Area L -Area M Areas I and K were merged into Area L. FINANCIAL INFORMATION REPORT CAPITAL FUNDS SUBJECT TO GOV. CODE SEC. 66006 YEAR ENDED JUNE 30, 2011 WASTEWATER CONNECTION FEE FUND BEGINNING BALANCE 2010-11 FEES INTEREST OTHER REVENUE (1) CAPITAL EXPENDITURES ENDING BALANCE Projects: (2) VISTA/CARLSBAD INTERCEPTOR - AGUA HEDIONDA LIFT STATION BUENA VISTA LIFT STATION FORCE MAIN ENCINA PHASE V EXPANSION ENCINA REVENUE BOND DEBT SERVICE SEWER MASTERPLAN UPDATE WASTEWATER MONITORING PROGRAM (2) VISTA/CARLSBAD TRUNK LINE INTERCEPTOR (REACH 11B) (2) VISTA/CARLSBAD TRUNK LINE INTERCEPTOR (REACH 3) (2) VISTA/CARLSBAD TRUNK LINE INTERCEPTOR (REACH 13-15) 199,487 75,914 915,618 26,750 27,414 111,913 | 21,387,984 | 622,031 | 240,957 | 341,719 | 1,357,096 | 21,235,595 | REMAINING APPR. + ENC. AT 6/30/1 1 201 1-12 AND FUTURE APPROPRIATIONS ESTIMATED CONSTRUCTION DATE PERCENTAGE PAID BY FEE (2) 15,456,632 5,541,706 351,324 9,694 55,250 5,675,689 14,989,032 6,300,000 3,717,548 330,000 2,688,200 42,079,327 | Total: 13,035,748 55,115,075 In Progress In Progress Complete In Progress In Progress In Progress In Progress 2013-14 In Progress 30.90% 10.40% 100.00% 100.00% 100.00% 100.00% 30.90% 10.40% 43.90% (1) Includes transfer in for debt service ($51,119) and revenue from other agencies ($290,600). (2) These are joint projects with the City of Vista - the percentage paid by fee is Carlsbad's percentage of the total future appropriations. Carlsbad is the lead agency and will receive reimbursement from the City of Vista for their share. Loans: None Fee: $1,096 - General Capacity Fee for all Areas