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HomeMy WebLinkAboutAGENDA REPORT 2019 0116 REG CCSA ITEM 10DCITY OF MOORPARK, CALIFORNIA City Council Meeting of 1.16.2019 ACTION Adopted Reso No. 2019-3781 BY M. Benson D. Consider Resolution Amending the Fiscal Year 2018/2019 Budget and Authorizing the Transfer of General Fund and Gas Tax Monies to Cover Fiscal Year 2017/2018 Year-End Deficits in Certain Funds for the City’s Landscaping and Lighting Assessment Districts. Staff Recommendation: Adopt Resolution No. 2019-3781. ROLL CALL VOTE REQUIRED Item: 10.D. MOORPARK CITY COUNCIL AGENDA REPORT TO: Honorable City Council FROM: Ron Ahlers, Finance Director BY: Irmina Lumbad, Deputy Finance Director DATE: 01/16/2019 Regular Meeting SUBJECT: Consider Resolution Amending the Fiscal Year 2018/2019 Budget and Authorizing the Transfer of General Fund and Gas Tax Monies to Cover Fiscal Year 2017/2018 Year-End Deficits in Certain Funds for the City’s Landscaping and Lighting Assessment Districts BACKGROUND On June 6, 2018, the City Council approved the assessments for the City’s Landscaping and Lighting Districts for fiscal year (FY) 2018/2019. In the staff report accompanying that action, it was mentioned that certain Assessment District Funds were projected to show an aggregate FY 2017/2018 year-end deficit of $404,147.00. Continuing the policy from prior years, the projected FY 2017/2018 deficits were funded in the succeeding fiscal year. When the actual FY 2017/2018 year-end figures are known, staff would present to the City Council a budget amendment approving changes to the appropriations and fund transfers to “zero-out” the actual deficits. DISCUSSION The FY 2018/2019 adopted budget included $404,147.00 appropriation (Gas Tax Fund - $273,016.00 and General Fund - $131,131.00) to subsidize the estimated FY 2017/2018 Assessment District Funds deficit. The aggregate actual FY 2017/2018 year-end deficit is $210,370.42. Attachment 2 is a schedule showing the Fund Activity for the Assessment District Funds for FY 2017/2018. Certain Funds show a year-end deficit, summarized as follows: Item: 10.D. 528 Honorable City Council 01/16/2019 Regular Meeting Page 2 FY17/18 Transfer In2 FY17/18 Fund Begin Balance Dec-17 Revenue Expenses End Balance 2300: Citywide - Street Lighting ($104,581.60)$104,581.60 $258,693.86 $368,844.36 ($110,150.50) 2300: Citywide - Landcaping ($64,484.48)$72,278.48 $190,968.18 $239,084.22 ($40,322.04) 2301: Dist 1 Pecan Ave Tract 28511 ($7,019.36)$8,175.36 $9,715.77 $16,322.34 ($5,450.57) 2305: Dist 5 Pheasant Run Area1 ($41,179.81)$46,468.81 $23,873.89 $75,898.81 ($46,735.92) 2308: Dist 8 Home Acres Buffer1 ($515.90)$1,671.90 $15,249.10 $19,608.86 ($3,203.76) 2309: Dist 9 Moorpark Industrial Par ($3,551.25)$3,881.25 $1,358.53 $4,459.69 ($2,771.16) 2314: Dist 14 Silver Oak Lane1 ($3,008.33)$3,249.33 $1,702.16 $3,679.63 ($1,736.47) Total ($224,340.73)$240,306.73 $501,561.49 $727,897.91 ($210,370.42) Notes: 1 Landscaping deficits only 2 Include transfers from General and Gas Tax Funds of $224,340.73 to zero-out FY16/17 actual deficits; and subsidy of $15,966.0 from General Fund for CalPERS Pension paydown and 3-year irrigation subscription. The actual FY 2017/2018 deficit is $193,776.58 less than expected primarily due to fewer tree trimming, removal and replacement ($82,596); ongoing Tierra Rejada Streetscape Project ($78,445); and reduced streetlight energy cost ($31,733.50). The FY 2017/2018 assessment districts’ actual deficit of $210,370.42 will require transfer as follows: Transfer FROM Transfer TO Fund: General Fund Gas Tax Fund Total Actual Deficit 2300: Citywide - Street Lighting $110,150.50 $110,150.50 2300: Citywide - Landcaping $20,161.02 $20,161.02 $40,322.04 2301: Dist 1 Pecan Ave Tract 2851 $2,725.28 $2,725.29 $5,450.57 2305: Dist 5 Pheasant Run Area1 $23,367.96 $23,367.96 $46,735.92 2308: Dist 8 Home Acres Buffer1 $1,601.88 $1,601.88 $3,203.76 2309: Dist 9 Moorpark Industrial Park1 $1,385.58 $1,385.58 $2,771.16 2314: Dist 14 Wilshire Builders 1 868.24 $868.23 $1,736.47 Total 2017/18 Actual Deficits $50,109.96 $160,260.46 $210,370.42 2018/2019 Budget Transfers $131,131.00 $273,016.00 $404,147.00 Savings $81,021.04 $112,755.54 $193,776.58 Note: 1 Landscaping deficits For informational purposes, the total projected FY 2018/19 fund balance deficit is $382,069.28 (lighting - $117,607.00 and landscape - $264,462.28). This is $171,698.86 over the FY 2017/2018 actuals and is attributed to the completion of the Tierra Rejada Streetscape ($84,301.00); and increased water rates ($49,482.00) and landscape contract rates ($33,022.00). FY 2018/2019 Estimated Fund Activity chart is presented in Attachment 3. Consistent with the current year funding, the $117,607.00 street lighting shortfall will be 100% subsidized Gas Tax Fund and the $264,462.28 landscaping deficit will be funded by 50/50 by General and Gas Tax Funds. Those subsidies will be transferred in FY 2019/2020. 529 Honorable City Council 01/16/2019 Regular Meeting Page 3 FISCAL IMPACT The attached Resolution amends the FY 2018/2019 budget by revising the appropriated amounts of the fund transfers to equal the actual FY 2017/2018 year-end deficits. The General Fund will have savings of $81,021.04 General Fund (1000) Gas Tax (2415)TOTAL FY 2018/2019 Adopted Budget $131,131.00 $273,016.00 $404,147.00 FY 2017/2018 Actual Deficits $50,109.96 $160,260.46 $210,370.42 FY 2018/2019 Budget Adjustment Spending / (Savings)($81,021.04) ($112,755.54) ($193,776.58) STAFF RECOMMENDATION (Roll Call Vote) Adopt Resolution No. 2019 - _____. Attachments: 1: Resolution 2019-______ 2: FY 2017/2018 Actual Fund Activity 3: FY 2018/2019 Estimated Fund Activity 530 ATTACHMENT 1 RESOLUTION NO. 2019-____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, AMENDING THE FISCAL YEAR 2018/2019 BUDGET TO APPROVE APPROPRIATION ADJUSTMENTS AND FUND TRANSFERS FROM THE GENERAL FUND (1000) AND THE GAS TAX FUND (2415) TO COVER FISCAL YEAR 27/2018 YEAR-END DEFICITS FOR CERTAIN ASSESSMENT DISTRICT FUNDS WHEREAS, on June 6, 2018, the City Council adopted Resolution No. 2018-3702 approving the Engineer’s Report; confirming diagram and assessment; and ordering the continuation of assessments for fiscal year (FY) 2018/2019 for the City Landscaping and Lighting Maintenance and Assessment Districts (AD); and WHEREAS, on June 20, 2018, the City Council adopted Resolution No. 2018-3714 approving the Operating and Capital Improvement Budget for FY 2018/2019, which includes an aggregate of $404,147.00 transfers from the General Fund ($131,131.00) and Gas Tax Fund ($273,016.00) to cover the estimated FY 2017/2018 deficits in certain AD funds; and WHEREAS, a staff report has been presented to the City Council summarizing the actual FY 2017/2018 fund deficits of $210,370.42 in various AD funds; and the same report is recommending a decrease in appropriations totaling $193,776.58 in the General Fund ($81,021.04) and Gas Tax Fund ($112,755.54) to match the required fund transfers to eliminate the mentioned deficits; and WHEREAS, said staff report has been presented to the City Council requesting fund transfers in the aggregate amount of $210,370.42 from the General Fund ($50,109.96) and Gas Tax Fund ($160,260.46); and WHEREAS, Exhibit "A", attached hereto and made a part hereof, describes said budget amendments and the resultant impact to the budget line items. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. An aggregate budget amendment decrease of $193,776.58 in General Fund ($81,021.04) and Gas Tax Fund ($112,755.54) to eliminate the FY 2017/2018 deficits in certain AD funds, as more particularly described in Exhibit "A", is hereby approved. SECTION 2. That a fund transfer in the aggregate amount of $210,370.42 as particularly described in Exhibit “A”, is hereby approved. 531 Resolution No. 2019-____ Page 2 SECTION 3. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. PASSED AND ADOPTED this 16th day of January, 2019. _________________________________ Janice S. Parvin, Mayor ATTEST: _______________________________ Maureen Benson, City Clerk Attachment: Exhibit 'A': Budget Amendment and Fund Transfer Detail 532 Resolution No. 2019-____ Page 3 Exhibit A Budget Amendment for General Fund and Gas Tax fund to Adjust Transfers Required to Fund FY 2017/2018 Year-End Deficits In Certain Assessment District Funds FY 2018/2019 A. Fund Allocation B. Fiscal Year 2018/2019 Budget Appropriation Budget Number Adjusted Budget Budget Change Revised Budget FROM: 1000-542-00000-59010 $131,131.00 ($81,021.04)$50,109.96 2415-312-00000-59010 $141,884.00 ($31,733.50)$110,150.50 2415-542-00000-59010 $131,132.00 ($81,022.04)$50,109.96 Total $404,147.00 ($193,776.58)$210,370.42 TO: 2300-000-00000-49010 (Lighting)$141,884.00 ($31,733.50)$110,150.50 2300-000-00000-49010 (Landscaping)$101,270.00 ($60,947.96)$40,322.04 2301-000-00000-49010 $8,890.00 ($3,439.43)$5,450.57 2302-000-00000-49010 $65,589.00 ($65,589.00)$0.00 2305-000-00000-49010 $66,602.00 ($19,866.08)$46,735.92 2306-000-00000-49010 $336.00 ($336.00)$0.00 2308-000-00000-49010 $9,826.00 ($6,622.24)$3,203.76 2309-000-00000-49010 $5,480.00 ($2,708.84)$2,771.16 2314-000-00000-49010 $4,270.00 ($2,533.53)$1,736.47 Total $404,147.00 ($193,776.58)$210,370.42 C. Appropriation Allocation From From To Be Transferred to Account Fund 1000 Fund 2415 TOTAL 2300-000-00000-49010 Street Lighting $0.00 $110,150.50 $110,150.50 2300-000-00000-49010Landscaping $20,161.02 $20,161.02 $40,322.04 2301-000-00000-49010 $2,725.28 $2,725.29 $5,450.57 2305-000-00000-49010 $23,367.96 $23,367.96 $46,735.92 2308-000-00000-49010 $1,601.88 $1,601.88 $3,203.76 2309-000-00000-49010 $1,385.58 $1,385.58 $2,771.16 2314-000-00000-49010 $868.24 $868.23 $1,736.47 Total $50,109.96 $160,260.46 $210,370.42 Fund/Account No.Fund Description Amount 1000-000-00000-33990 General Fund ($81,021.04) 2415-000-00000-33990 Gax Tax Fund ($112,755.54) Total ($193,776.58) 533 Attachment 2 S:\Finance\Ron Folder\Assessment District\2018-2019 Assessment District\LMD\1718 Actuals\LMD_1718Actual-1819Adjusted/FY17-18 ACTUAL/12/20/2018 CITY OF MOORPARK Assessment District - Lighting and Landscape Fund Activity: FY 2017/2018 (Actual as of 6/30/2018) AD Fund Description Fund Balance, Begin net of Reserves for Equip Rplc (Projected) Rev Code Assmt Levy FY 17/18 Transfers In for FY 16/17 Deficits Transfer for CalPERS Pension Paydown & Irrigation Subscriptio n Others (includin g Interest) Total Revenue Exp Code Expenditures Net Revenue / (Expenditure) Fund Balance, Ending before Transfers Proposed Transfers in FY 18/19 Fund Balance, Ending After Transfers 84-2 2300 Lighting (104,581.60)3100 258,693.86 104,581.60 363,275.46 P0006 (368,844.36)(5,568.90)(110,150.50)110,150.50 0.00 84-2 2300 Landscaping (64,484.48)3102 190,595.04 64,484.48 7,794.00 373.14 263,246.66 P0004 (239,084.22)24,162.44 (40,322.04)40,322.04 0.00 84-2 2301 D1: Pecan Ave T-2851 (7,019.36)3102 9,715.77 7,019.36 1,156.00 17,891.13 P0004 (16,322.34)1,568.79 (5,450.57)5,450.57 0.00 84-2 2302 D2: Steeple Hill Area T-2865 79,470.40 3102 73,943.62 461.44 74,405.06 P0004 (136,710.42)(62,305.36)17,165.04 17,165.04 84-2 2302 D2: Steeple Hill Area T-2865 Drains 17,887.95 3103 0.00 P0007 (815.78)(815.78)17,072.17 17,072.17 84-2 2303 D3: Buttercreek/Peppermill T-3023 2,153.01 3102 3,083.66 (2.08)3,081.58 P0004 (3,735.18)(653.60)1,499.41 1,499.41 84-2 2304 D4: Williams Ranch Rd T-3274 1,455.84 3102 6,392.00 (9.35)6,382.65 P0004 (7,099.54)(716.89)738.95 738.95 84-2 2305 D5: Pheasant Run Area T-3019/3525 (41,179.81)3102 23,873.89 41,179.81 5,289.00 70,342.70 P0004 (75,898.81)(5,556.11)(46,735.92)46,735.92 0.00 84-2 2305 D5: Pheasant Run Area T-3019/3525 Drains 1,347.00 3103 0.00 P0007 (815.78)(815.78)531.22 531.22 84-2 2306 D6: Inglewood St T-3306 99.77 3102 925.31 9.00 (1.98)932.33 P0004 (767.36)164.97 264.74 264.74 84-2 2307 D7: Moorpark Business Park (LA Ave & Gabbert) 6,923.23 3102 11,238.07 (21.95) 11,216.12 P0004 (7,742.10)3,474.02 10,397.25 10,397.25 84-2 2308 D8: Home Acres Buffer (515.90)3102 15,249.10 515.90 1,156.00 16,921.00 P0004 (19,608.86)(2,687.86)(3,203.76)3,203.76 0.00 84-2 2309 D9: Moorpark Industrial Park (Condor Drive) (3,551.25)3102 1,358.53 3,551.25 330.00 5,239.78 P0004 (4,459.69)780.09 (2,771.16)2,771.16 0.00 84-2 2310 D10: Mountain Meadows PC-3 75,729.77 3102 201,741.30 (313.47)201,427.83 P0004 (248,907.28)(47,479.45)28,250.32 28,250.32 84-2 2310 D10: Mountain Meadows PC-3 Drains 38,424.35 3103 0.00 P0007 (9,801.39)(9,801.39)28,622.96 28,622.96 84-2 2311 D11: Alyssas Ct T-4174 419.55 3102 3,044.35 (8.88)3,035.47 P0004 (1,469.62)1,565.85 1,985.40 1,985.40 84-2 2312 D12: Calrsberg Specific Plan Area 261,283.33 3102 248,874.79 (304.32)248,570.47 P0004 (189,640.33)58,930.14 320,213.47 320,213.47 84-2 2313 D13: unassigned 0.00 0.00 P0004 0.00 0.00 0.00 01-1 2314 D14: Silver Oak Lane (3,008.33)3102 1,702.16 3,008.33 241.00 4,951.49 P0004 (3,679.63)1,271.86 (1,736.47)1,736.47 0.00 01-2 2315 D15: Country Club Estates T-4928 1,550,936.48 3102 65,075.11 2,433.49 67,508.60 P0004 (256,968.41)(189,459.81)1,361,476.67 1,361,476.67 01-2B 2315 D15: Masters @ Moorpark CC 159,346.93 20,175.47 250.02 20,425.49 P0004 20,425.49 179,772.42 179,772.42 01-3 2316 D16: Mountain View T-5161 14,150.31 3102 5,359.36 88.86 5,448.22 P0004 (4,834.67)613.55 14,763.86 14,763.86 01-3 2316 D16: Mountain View T-5161 Drains 46,273.99 3103 0.00 P0007 0.00 46,273.99 46,273.99 2317 D17: unassigned 0.00 0.00 0.00 0.00 0.00 04-1 2318 D18: Moonsong Court T-5307 9,951.40 3102 17,521.34 (43.22)17,478.12 P0004 (9,350.09)8,128.03 18,079.43 18,079.43 05-01 2319 D19: M&M PM-5264 (Back-up)64,868.90 3102 112.88 112.88 P0004 112.88 64,981.78 64,981.78 07-2 2320 D20: Meridian Hills T-5187 920,676.51 3102 73,993.20 1,253.23 75,246.43 P0004 (112,707.11)(37,460.68)883,215.83 883,215.83 06-01 2321 D21: Canterbury Lane T-5133 126,132.89 3102 3,470.77 239.69 3,710.46 P0004 (674.69)3,035.77 129,168.66 129,168.66 06-01B2321 D21: Ivy Lane T-5425 Zone B 21,894.47 1,495.56 1,495.56 P0004 (226.74)1,268.82 23,163.29 23,163.29 07-01 2322 D22: Pardee Homes T-5045 Landscape 2,244,400.17 3102 397,581.11 4,693.26 402,274.37 P0004 (1,574,376.19)(1,172,101.82)1,072,298.35 1,072,298.35 07-01 2322 D22: Pardee Homes T-5045 Park Maint 40,444.59 3104 0.00 0.00 40,444.59 40,444.59 2323 D23: Suncal/Vistas T-5130 (not completed) 5,732.17 3102 9.98 9.98 9.98 5,742.15 5,742.15 07-04 2324 D24: Casino Storage (Back-up)23,498.13 3102 40.00 40.00 40.00 23,538.13 23,538.13 07-03 2325 D25: Nearon Village at Moorpark (Back-up) 7,151.47 3102 12.46 12.46 12.46 7,163.93 7,163.93 09-01 2326 D26: Warehouse Discount Center 4,642.54 8.09 8.09 8.09 4,650.63 4,650.63 10-01 2331 D31: Tuscany Square Park Lane & Moorpark Ave CPD2005-02 (Back-up) 720.96 5.22 5.22 5.22 726.18 726.18 10-02 2332 D32: HFR 145 Park Lane CPD2005-03 (Back-up) 812.60 5.77 5.77 5.77 818.37 818.37 TOTAL 5,502,487.98 1,635,103.37 224,340.73 15,975.00 9,282.28 1,884,701.38 (3,294,540.59)(1,409,839.21)4,092,648.77 210,370.42 4,303,019.19 534 Attachment 3 S:\Finance\Ron Folder\Assessment District\2018-2019 Assessment District\LMD\1718 Actuals\LMD_1718Actual-1819Adjusted/FY18-19EST CITY OF MOORPARK Assessment District - Lighting and Landscape Fund Activity: FY 2018/19 (Estimate as of 12/18/2018) Adopted Proposed Adopted Adopted AD Fund Description Fund Balance, Begin net of Reserves for Equip Rplc (Projected) Assmt Levy FY 18/19 Transfers In for FY 17/18 Deficits Interest Total Revenue Exp Code Expenditures Net Revenue / (Expenditure) Fund Balance, Ending before Transfers Proposed Transfers in FY 18/19 Fund Balance, Ending After Transfers 84-2 2300 Lighting (110,150.50)258,468.00 110,150.50 368,618.50 P0006 (376,075.00)(7,456.50)(117,607.00)117,607.00 0.00 84-2 2300 Landscaping (40,322.04)190,605.00 40,322.04 230,927.04 P0004 (274,079.45)(43,152.41)(83,474.45)83,474.45 0.00 84-2 2301 D1: Pecan Ave T-2851 (5,450.57)9,702.00 5,450.57 15,152.57 P0004 (18,032.00)(2,879.43)(8,330.00)8,330.00 0.00 84-2 2302 D2: Steeple Hill Area T-2865 17,165.04 73,840.00 1,000.00 74,840.00 P0004 (173,569.25)(98,729.25)(81,564.21)81,564.21 0.00 84-2 2302 D2: Steeple Hill Area T-2865 Drains 17,072.17 0.00 P0007 (521.00)(521.00)16,551.17 16,551.17 84-2 2303 D3: Buttercreek/Peppermill T-3023 1,499.41 3,080.00 3,080.00 P0004 (11,319.04)(8,239.04)(6,739.63)6,739.63 0.00 84-2 2304 D4: Williams Ranch Rd T-3274 738.95 6,383.00 6,383.00 7901 (7,351.00)(968.00)(229.05)229.05 0.00 84-2 2305 D5: Pheasant Run Area T-3019/3525 (46,735.92)23,840.00 46,735.92 70,575.92 P0004 (80,732.00)(10,156.08)(56,892.00)56,892.00 0.00 84-2 2305 D5: Pheasant Run Area T-3019/3525 Drains 531.22 0.00 P0007 (521.00)(521.00)10.22 10.22 84-2 2306 D6: Inglewood St T-3306 264.74 924.00 924.00 P0004 (1,541.00)(617.00)(352.26)352.26 0.00 84-2 2307 D7: Moorpark Business Park (LA Ave & Gabbert) 10,397.25 11,298.00 11,298.00 P0004 (10,358.00)940.00 11,337.25 11,337.25 84-2 2308 D8: Home Acres Buffer (3,203.76)15,243.00 3,203.76 18,446.76 P0004 (20,836.00)(2,389.24)(5,593.00)5,593.00 0.00 84-2 2309 D9: Moorpark Industrial Park (Condor Drive) (2,771.16)1,357.00 2,771.16 4,128.16 P0004 (6,804.00)(2,675.84)(5,447.00)5,447.00 0.00 84-2 2310 D10: Mountain Meadows PC-3 28,250.32 201,532.00 500.00 202,032.00 P0004 (242,498.00)(40,466.00)(12,215.68)12,215.68 0.00 84-2 2310 D10: Mountain Meadows PC-3 Drains 28,622.96 0.00 P0007 (6,327.00)(6,327.00)22,295.96 22,295.96 84-2 2311 D11: Alyssas Ct T-4174 1,985.40 3,040.00 3,040.00 P0004 (1,348.00)1,692.00 3,677.40 3,677.40 84-2 2312 D12: Calrsberg Specific Plan Area 320,213.47 206,519.00 2,500.00 209,019.00 P0004 (197,436.00)11,583.00 331,796.47 331,796.47 84-2 2313 D13: unassigned 0.00 0.00 P0004 0.00 0.00 0.00 0.00 01-1 2314 D14: Silver Oak Lane (1,736.47)1,761.00 1,736.47 3,497.47 P0004 (5,386.00)(1,888.53)(3,625.00)3,625.00 0.00 01-2 2315 D15: Country Club Estates T-4928 1,361,476.67 151,810.00 15,000.00 166,810.00 P0004 (1,215,864.83)(1,049,054.83)312,421.84 312,421.84 01-2B 2315 D15: Masters @ Moorpark CC 179,772.42 17,000.00 17,000.00 P0004 0.00 17,000.00 196,772.42 196,772.42 01-3 2316 D16: Mountain View T-5161 14,763.86 5,900.00 1,000.00 6,900.00 P0004 (6,478.29)421.71 15,185.57 15,185.57 01-3 2316 D16: Mountain View T-5161 Drains 46,273.99 0.00 P0007 (5,000.00)(5,000.00)41,273.99 41,273.99 2317 D17: unassigned 0.00 0.00 0.00 0.00 0.00 0.00 04-1 2318 D18: Moonsong Court T-5307 18,079.43 17,500.00 200.00 17,700.00 P0004 (13,068.00)4,632.00 22,711.43 22,711.43 05-01 2319 D19: M&M PM-5264 (Back-up)64,981.78 500.00 500.00 P0004 0.00 500.00 65,481.78 65,481.78 07-2 2320 D20: Meridian Hills T-5187 883,215.83 86,800.00 15,000.00 101,800.00 P0004 (406,005.00)(304,205.00)579,010.83 579,010.83 06-01 2321 D21: Canterbury Lane T-5133 129,168.66 3,850.00 1,000.00 4,850.00 P0004 (6,237.00)(1,387.00)127,781.66 127,781.66 06-01B2321 D21: Ivy Lane T-5425 Zone B 23,163.29 1,980.00 1,980.00 P0004 (12,629.00)(10,649.00)12,514.29 12,514.29 07-01 2322 D22: Pardee Homes T-5045 Landscape 1,072,298.35 343,485.00 22,000.00 365,485.00 P0004 (1,381,982.10)(1,016,497.10)55,801.25 55,801.25 07-01 2322 D22: Pardee Homes T-5045 Park Maint 40,444.59 0.00 0.00 0.00 40,444.59 40,444.59 2323 D23: Suncal/Vistas T-5130 (not completed) 5,742.15 100.00 100.00 0.00 100.00 5,842.15 5,842.15 07-04 2324 D24: Casino Storage (Back-up)23,538.13 300.00 300.00 0.00 300.00 23,838.13 23,838.13 07-03 2325 D25: Nearon Village at Moorpark (Back-up) 7,163.93 100.00 100.00 0.00 100.00 7,263.93 7,263.93 09-01 2326 D26: Warehouse Discount Center 4,650.63 100.00 100.00 0.00 100.00 4,750.63 4,750.63 10-01 2331 D31: Tuscany Square Park Lane & Moorpark Ave CPD2005-02 (Back-up) 726.18 100.00 100.00 0.00 100.00 826.18 826.18 10-02 2332 D32: HFR 145 Park Lane CPD2005-03 (Back-up) 818.37 100.00 100.00 0.00 100.00 918.37 918.37 0.00 TOTAL 4,092,648.77 1,635,917.00 210,370.42 59,500.00 1,905,787.42 (4,481,997.96)(2,576,210.54)1,516,438.23 382,069.28 1,898,507.51 535