HomeMy WebLinkAboutAGENDA REPORT 2003 0604 CC REG ITEM 08BITEM 9 • B .
of -aoe3
ACT
Kc
MOORPARK CITY COUNCIL�0
AGENDA REPORT
TO: The Honorable City Council (74—
FROM: Kenneth C. Gilbert, Director of Public Works
DATE: May 23, 2003 (CC Meeting 6 -4 -03)
SUBJECT: Consider Final Review and Changes to the Engineer's
Report for Landscaping and Lighting Maintenance
Assessment Districts, Adoption of a Resolution
Confirming the Assessments for Fiscal Year 2003/2004
SUMMARY
This presents for approval a Resolution [Ex. 1] making changes, if
any, to the Engineer's Report for the City's Landscaping and
Lighting Maintenance Assessment Districts and confirming the
assessment and levy amounts for Fiscal Year 2003/04.
BACKGROUND
On February 19, 2003, the City Council adopted Resolution No.
2003 -2051 directing the preparation of an Engineer's Report for
the City's Landscaping and Lighting Maintenance Assessment
Districts for FY 03/04. On May 7, 2003, the City Council adopted
Resolution No. 2003 -2080 approving that report and setting June 4,
2003, as the date of a public hearing to consider the approval of
the assessment and levy amounts provided for in said report.
DISCUSSION
A. History
In 1984, a Landscaping & Lighting Maintenance Assessment
District (AD 84 -2) was created to fund costs associated with
citywide street lighting and landscape maintenance. This was a
successor to the District enacted by the County of Ventura
prior to the incorporation of the City. In 2001, three (3) new
Landscaping & Lighting Maintenance Assessment Districts (AD01-
1, AD01 -2 & AD01 -3) were formed at the request of the owner /
developer of the affected properties.
000105
AD-03-04—approve
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 2
B. Citywide Lighting & Landscaping
Assessment District AD84 -2 provides for the levy of an
assessment upon all of the parcels in the City, to fund street
lighting energy and maintenance costs. There is also a separate
assessment to fund maintenance and improvement costs for
certain designated landscaped parkways and medians.
C. Zones & Sub - Districts
In addition, a number of Zones and Sub - Districts have been
established to levy additional assessments upon the lots within
those areas, to fund the maintenance and improvement of certain
designated improvements within or adjacent to those areas.
D. Annual Review
As part of the annual budget process, the City Council
considers whether or not to renew the subject Assessment
Districts and levy assessments for the upcoming fiscal year. In
preparation for that consideration, it is necessary to prepare
an Engineer's Report setting forth certain relevant information
pertaining to such an action.
E. Improvements to be Maintained
The improvements and maintenance funded by the Assessment
Districts is generally described as follows:
• Citywide District:
a. Street Lighting: Street lighting energy and maintenance
costs.
b. Landscape Maintenance: The maintenance of certain
designated parkways and medians.
c. Zones:
1 Pecan Ave. [T -2851]
2 Steeple Hill Area [T -2865] * **
3 Buttercreek /Peppermill [T -3032]
4 Williams Ranch Rd. [T -3274]
5 Pheasant Run Area [T -3019 & T -3525] * **
6 Inglewood St. [T -3306]
7 Moorpark Business Park (L. A. Ave & Gabbert Rd.)
8 Home Acres Buffer
9 Moorpark Industrial Park (Condor Dr.)
10 Mountain Meadows (PC -3) * **
11 Alyssas Ct. [T -4174]
12 Carlsberg Specific Plan Area
13 Unassigned
d. Sub- Districts
14 Wilshire Builders [T -5201]
15 Toll Brothers [T -4928]
041-11 0 10 G
AD-03-04—approve
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 3
16 Cabrillo [T -5161] * **
* ** Landscape and Drainage Maintenance
F. FY 2003/04 Assessment Amounts
The assessment amounts proposed for FY03 /04, as set forth in
the Engineer's Report, are summarized as follows:
Total Per Lot Assessment
Assessment Landscape Maintenance US &Drainage Maint.
Description Amount ($) Number Amount ($) Number Amount ($)
Citywide 20.84
Streeet Lighting 221,956.00
Landscaping 164,632.00 17.24
38 08
Sub -Total 386,588.00
1. Tract 2851 9,702.00
2. Tract 2865 Landscaping 72,439.00
Drainage 1,400.00
3. Tract 3032
4. Tract 3274
5. T 3019/3525 Landscaping
Drainage
6. Tract 3306
7. NE L. A. Ave / Gabbert Rd
8. Buffer: City
Buffer: Home Acres
9. Condor Drive
10. PC -3: L/S - Comm. Prop.
L/S - Residential
Drainage
11. Tract 4174
12. Carlsberg - Residential
Com. / Ind.
Institutional
13. Unassigned
14. Tract 5201 (Wilshire)
15. Tract 4928 (Toll): Res
Golf Course [33 %]
16. T 5161 Landscaping
Drainage
/ J,UJ.7.vv
3,079.00
6,383.00
23,340.00
500.00
23,840.00
924.00
11,298.00
7,669.00
7,574.00
1,356.00
7,216.06
187,063.98
7,251.96
201,532.00
3,040.00
227,301.94
11,318.84
5,307.87
243,928.65
1,249.00
322,107.06
165,933.94
488,041.00
13,531.00
7,940.00
21,470.00
Total 1,491,512.65
22
91.74 ac
498
201
49.44 ac
11.23 ac
1,775
9
536
73.72 ac
3.84 ac
10
216
42.00
123.15 ac
15.40
37.68
27.43 ac
642.57 ac
76.54
337.78
424.07
153.54
1,382.26
124.90
1,491.24
165,933.94
48 145.63
75 114.22
669 87.38
59 363.90
AD-03-04-approve 0 ly9107
75
129.36
574
116.46
265
11.62
129
49.48
142
107.56
22
91.74 ac
498
201
49.44 ac
11.23 ac
1,775
9
536
73.72 ac
3.84 ac
10
216
42.00
123.15 ac
15.40
37.68
27.43 ac
642.57 ac
76.54
337.78
424.07
153.54
1,382.26
124.90
1,491.24
165,933.94
48 145.63
75 114.22
669 87.38
59 363.90
AD-03-04-approve 0 ly9107
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 4
G. Method of Assessment
The method used to establish the above assessment amounts is
set forth in the Engineer's Report. This method (benefit spread
formula, etc.) is unchanged from prior years.
H. District 16 Petition Waiver
In October of 2002, the City Council accepted and approved a
Petition and Waiver from the owner(s) of the properties within
District 16 [Cabrillo Economic Development Corporation] to
increase the scope of the improvements and the assessment
amounts for District 16. The approved changes to the assessment
amounts are summarized as follows:
These revised assessment amounts for District 16 are reflected
in the assessment summary set forth in Section F of this
report.
I. Cost of Living Adjustment
Pursuant to language set forth in the formation documents for
Zone 12 and Districts 14, 15 and 16, the annual assessments for
these Zones /Districts may be increased annually to cover cost -
of- living increases. The assessment amounts set forth in
Section F include these COLA Adjustments. The adjusted
assessment amounts for the above mentioned Zones /Districts as
set forth in the Engineer's Report and the attached Resolution,
are summarized as follows:
Prior Annual
C.O.L.A.
Revised Annual
Assessment
Change
Assessment
Description
Amount
[Incl. COLA]
Amount
Landscaping
$2,919.63
$10,611.71
$13,531.34
Drainage
$7,656.38
$283.29
$7,939.66
Total
$10,576.01
$10,894.99
$21,471.00
Number of Lots
59
$148.06
59
Per Lot Assessment
$179.25
12 - Institutional
$363.92
These revised assessment amounts for District 16 are reflected
in the assessment summary set forth in Section F of this
report.
I. Cost of Living Adjustment
Pursuant to language set forth in the formation documents for
Zone 12 and Districts 14, 15 and 16, the annual assessments for
these Zones /Districts may be increased annually to cover cost -
of- living increases. The assessment amounts set forth in
Section F include these COLA Adjustments. The adjusted
assessment amounts for the above mentioned Zones /Districts as
set forth in the Engineer's Report and the attached Resolution,
are summarized as follows:
AD-03-04—approve 0 0 3110 8
FY 02/03
C.O.L.A.
FY 03/04
Per Unit [Ac.]
Adjustment
Per Unit [Ac.]
Total
Assessment
Amount
Assessment
FY 03/04
Zone /District
Amount
[3.7 %]
Amount
Assessment
12 - Residential
$408.94
$15.13
$424.07
$227,301.94
12 - Commercial
$148.06
$5.48
$153.54
$11,318.84
12 - Institutional
$1,332.94
$49.32
$1,382.26
$5,307.87
$243,928.65
14
$120.48
$4.46
$124.94
$1,249.38
15
$1,452.56
$53.74
$1,506.30
$488,042.73
16
« « « « « « «< See Section H » » » » » » » » » » »>
AD-03-04—approve 0 0 3110 8
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 5
J. Improvement Reserve Ceiling
The Engineer's Report provides for a Capital Reserve Account
for each Zone or District. Consistent with past City Council
action, the Engineer's Report stipulates that the Capital
Reserve Account for any Zone or District should not exceed an
amount equal to three (3) times the annual operating budget for
that Zone or District. Should the projected Year -End Fund
Balance for any Zone /District exceed that "ceiling ", the amount
of the assessment to be levied upon the affected properties
shall be reduced to a lesser amount determined by the
Assessment Engineer to be consistent with these guidelines.
K. Decreased Levy Amounts
Pursuant to the above policy, the amounts to be levied upon the
parcels in certain Zones /Districts shall be less than the
assessment amount set forth in Section F above. A summary of
those adjustments is as follows:
Zone/
Beginning
District
Balance
1
$22,573
11
$6,657
12
$451,247
Three Years
Total
Total
Annual
Assessment
Levy
Expenses
Amount
Amount
$12,630
$9,702.00
$970.00
$2,460
$3,040.00
$304.00
$499,746
$243,928.65
$197,081.00
Remarks
Ten Percent of Assessment
Ten Percent of Assessment
81% of Assessment
Note: The above recommended levy amounts are less than the approved
assessment amounts set forth in Section F above.
L. Assessment Amounts Unchanged
Except as noted above, the assessment amounts set forth in the
subject Engineer's Report are the same as the assessments
approved last year. Any action to otherwise increase these
assessments may not be taken without first seeking approval of
such an increase via a mail ballot prepared and processed in
accordance with the requirements of Proposition 218.
M. Engineer's Report: Changes
The Engineer's Report was distributed to the City Council prior
to the May 7, 2003, City Council meeting. There are no changes
proposed by staff, to be made to that Engineer's Report.
00.3109
AD-03-04—approve
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 6
N. Fund Activit
Attached as Exhibit 2 are charts showing fund activity for all
Zones /Districts for FY01 /02 through FY03 /04. Page 4 of Exhibit
2 shows certain details with respect to the Reserve Fund
Ceilings and the assessment vs. recommended levy amounts for
FY03 /04.
0. Fund Deficits
1. Last Fiscal Year: For several years prior to FY 01/02, a few
of the Assessment District Funds had been carrying a year-
end deficit. It was noted by staff that the deficit for
Citywide Street Lighting was growing. In June of 2002 the
City Council approved certain fund transfers to correct this
problem. In November 2002, action was taken to adjust those
subsidies to the actual amounts necessary to "zero -out" the
FY 01/02 year -end deficits. A summary of those actions is as
follows:
FY 02/03
From From
Transfer to:
Gas Tax General Fund Total
Fund
Fund 2605 Fund 1000 Transfer Amt.
2300 - Lighting
$64,284.00 $0.00 $64,284.00
2304 - Zone 4
$18.00 $18.00 $36.00
2305 - Zone 5 [L/S1
$12,112.00 $12,112.00 $24,224.00
2307 - Zone 7
$1,614.00 $1,614.00 $3,228.00
2309 - Zone 9
$284.00 $284.00 $568.00
Total $78,312.00 $14,028.00 $92,340.00
2. FY 02103 Year -End Projection: As reflected on Page 2 of
Exhibit 2, it
is anticipated that certain Zones / Districts
will again show a deficit at the end of FY 02/03. A summary
of those anticipated deficits is as follows:
FY02 /03 FY02 /03
Beginning Ending
Fund
Balance Revenue Expenses Balance
2300 - Lighting
($24,284.00) $241,416.00 $255,000.00 ($37,868.00)
2307 - Zone 7
($129.00) $11,427.00 $13,000.00 ($1,702.00)
2309 - Zone 9
$433.00 $917.00 $2,100.00 ($750.00)
Total
($23,980.00) $253,760.00 $270,100.00 ($40,320.00)
0('119i$0
AD-03-04—approve
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 7
3. November 2003 Correction: The above summary is just an
estimated projection. The exact amounts of the FY 02/03
year -end deficits for the Assessment District Funds, will
not be known until the books are closed and audited.
Accordingly, it is recommended below that staff be directed
to bring to the City Council in November 2003, a Resolution
approving certain appropriations to "zero -out" the actual
amounts of those FY 02/03 year -end deficits. Using the
funding approach utilized last year, and the estimated
amounts noted above, that action would appear as follows:
FY 02/03
From
From
Transfer to:
Gas Tax
General Fund
Total
Fund
Fund 2605
Fund 1000
Transfer Amt.
2300 - Lighting
$37,868.00
$0.00
$37,868.00
2307 - Zone 7
$851.00
$851.00
$1,702.00
2309 - Zone 9
$375.00
$375.00
$750.00
Total $39,094.00
$1,226.00
$40,320.00
4. FY 03104 Projection: As noted on Exhibit 2, page 3, it is
anticipated that there will be year -end deficits for the
Assessment District Funds again at the end of FY 03/04. An
action in November 2004, similar to the one described above,
is summarized as follows:
FY 02/03
Transfer to:
Fund
2300 - Lighting
2307 - Zone 7
2309 - Zone 9
Total
P. Public Hearing
From From
Gas Tax General Fund Total
Fund 2605 Fund 1000 Transfer Amt.
$53,044.00 $0.00
$3,051.00 $3,051.00
$450.00 $450.00
$56,545.00 $3,501.00
Zg)3,U44.UU
$6,102.00
$900.00
$60,046.00
The "Landscaping and Lighting Act of 1972" (Streets and
Highways Code) requires a public hearing to be held prior to
the annual levy of assessments for the purpose of receiving
input and to hear any protests to the proposed assessments. Per
Resolution No. 2003 -2080, the public hearing to consider the
levy of the subject assessments for FY 2003/04 was set for June
4, 2003. A copy of that Resolution, which served as the public
hearing notice, was published and posted in accordance with the
requirements of law.
AD-03-04—approve 00 9:111
Landscaping & Lighting Assessment Districts
Confirm Assessments
May 23, 2003
Page 8
STAFF RECOMMENDATION (Roll Call Vote
It is the recommendation of staff that the City Council open the
public hearing, receive testimony, close the public hearing, and
then take the following actions:
1. Adopt Resolution No. 2003- (Exhibit 1) making certain
changes to and confirming the assessments for Fiscal Year
2003/04.
2. Direct staff that, for certain Zones / Districts, the amount of
the assessment to be levied upon the affected properties shall
be a reduced amount as generally set forth in Section K of this
report.
3. Direct staff to present to the City Council in November, 2003,
a Resolution amending the FY 03/04 Budget to fund certain Fund
transfers necessary to eliminate actual FY 02/03 year -end Fund
deficits for the Assessment District Funds.
Attachments:
Exhibit 1:
Exhibit 2:
AD-03-04—approve
Resolution
Fund Activity Charts
0 01 fl) 11110-20
Exhibit 1
RESOLUTION NO. 2003-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF MOORPARK, CALIFORNIA, APPROVING ENGINEER'S
REPORT, CONFIRMING DIAGRAM AND ASSESSMENT AND
ORDERING LEVY OF ASSESSMENT FOR FISCAL YEAR
2003/04 FOR THE CITY OF MOORPARK LANDSCAPING
AND LIGHTING MAINTENANCE ASSESSMENT DISTRICTS
WHEREAS, by Resolution No. 2003 -2051, the City Council
ordered the preparation of an Engineer's Report for the
City's Landscaping and Lighting Maintenance Assessment
Districts (the "Assessment Districts ") for fiscal year 2003-
04; and
WHEREAS, pursuant to said Resolution, the Engineer's
Report ( "Report ") was prepared by Shilts Consultants, Inc.,
Engineer of Work, in accordance with Section 22565, et.
seq., of the Streets and Highways Code and Article XIIID of
the California Constitution; and
WHEREAS, by Resolution No. 2003 -2080 the City Council
preliminarily approved the Engineer's Report for said
Districts and set a date for a Public Hearing; and
WHEREAS, said report was duly made and filed with the
City Clerk and duly considered by this Council and found to
be sufficient in every particular, whereupon it was
determined that the report should stand as the Engineer's
Report for all subsequent proceedings under and pursuant to
the aforesaid resolution, and that June 4, 2003, at the hour
of 6:30 p.m. in the Council Chambers, located at 799
Moorpark Avenue, Moorpark, California 93021, were appointed
as the time and place for a hearing by this Council on the
question of the levy of the proposed assessment, notice of
which hearing was given as required by law; and
WHEREAS, at the appointed time and place the hearing
was duly and regularly held, and all persons interested and
desiring to be heard were given an opportunity to be heard,
and all matters and things pertaining to the levy were fully
heard and considered by the Council, and all oral statements
and all written protests or communications were duly heard,
considered and overruled, and this council thereby acquired
jurisdiction to order the levy and the confirmation of the
diagram and assessment prepared by and made a part of the
Engineer's Report to pay the costs and expenses thereof.
0 (313:11-3
Resolution No. 2003 -
Page 2
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF
MOORPARK DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. The public interest, convenience and
necessity require that the levy be made.
SECTION 2. The Assessment Districts benefited by the
improvements and assessed to pay the costs and expenses
thereof, and the exterior boundaries thereof, are as shown
by a map thereof filed in the office of the City Clerk,
which map is made a part hereof by reference thereto.
SECTION 3. The Engineer's Report as a whole and each
part thereof, to wit:
(a) the Engineer's estimate of the itemized and total
costs and expenses of maintaining the improvements and
of the incidental expenses in connection therewith;
(b) the diagram showing the Assessment Districts, plans
and specifications for the improvements to be
maintained and the boundaries and dimensions of the
respective lots and parcels of land within the
Assessment Districts; and
(c) the assessment of the total amount of the cost and
expenses of the proposed maintenance of the
improvements upon the several lots and parcels of land
in the Assessment Districts in proportion to the
estimated special benefits to be received by such lots
and parcels, respectively, from the maintenance, and
of the expenses incidental thereto;
are finally approved and confirmed.
SECTION 4. Final adoption and approval of the
Engineer's Report as a whole, and of the plans and
specifications, estimate of the costs and expenses, the
diagram and the assessment, as contained in the report as
hereinabove determined and ordered, is intended to and shall
refer and apply to the report, or any portion thereof as
amended, modified, or revised or corrected by, or pursuant
to and in accordance with, any resolution or order, if any,
heretofore duly adopted or made by this Council.
SECTION 5. The assessment to pay the costs and
expenses of the maintenance of the improvements for fiscal
year 2003 -04 is hereby levied. For further particulars
pursuant to the provisions of the Landscaping and Lighting
Act of 1972, reference is hereby made to the Resolution
Directing Preparation of Engineer's Report.
Resolution No. 2003 -
Page 3
SECTION 6. Based on the oral and documentary evidence,
including the Engineer's Report, offered and received at the
hearing, this Council expressly finds and determines (a)
that each of the several lots and parcels of land will be
specially benefited by the maintenance of the improvements
at least in the amount if not more than the amount, of the
assessment apportioned against the lots and parcels of land,
respectively, and (b) that there is substantial evidence to
support, and the weight of the evidence preponderates in
favor of, the aforesaid finding and determination as to
special benefits.
SECTION 7. Immediately upon the adoption of this
resolution, but in no event later than the third Monday in
August following such adoption, the City Clerk shall file a
certified copy of the diagram and assessment and a certified
copy of this resolution with the Auditor of the County of
Ventura. Upon such filing, the County Auditor shall enter on
the County assessment roll opposite each lot or parcel of
land the amount of assessment thereupon as shown in the
assessment. The assessments shall be collected at the same
time and in the same manner as County taxes are collected
and all laws providing for the collection and enforcement of
County taxes shall apply to the collection and enforcement
of the assessments. After collection by the County, the net
amount of the assessments, after deduction of any
compensation due the County for collection, shall be paid to
the City of Moorpark Landscaping and Lighting Maintenance
Assessment Districts.
SECTION 8. Upon receipt of the moneys representing
assessments collected by the County, the County shall
deposit the moneys in the City Treasury to the credit of the
improvement funds previously established under the
distinctive designation of the Assessment Districts. Moneys
in the improvement funds shall be expended only for the
maintenance, servicing, construction or installation of the
improvements.
SECTION 9. 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 4" day of June, 2003.
ATTEST:
Patrick Hunter, Mayor
Deborah S. Traffenstedt, City Clerk
0 0 9.11 L 5
Landscape / Lighting
Assessment Districts
Fund Activity: FY01 /02
Page 1 of 4
[File: adfunds_03_04]
4/21/2003
Exp.
Total Available
Less
Ending
Revenue
Expenses
Less Expenses
Reserve
Balance
(24,284)
Beginning
Rev.
7901
173,616
105,904
Total
Fund
Description
Balance
Code
Assmnt
Misc
Interest
Revenue
256,766
2300 Lighting (11,076)
3100 216,766 > 40,000
7901
Landscaping
126,519
3102
144,347
8902
8,654
153,001
409,767
115,443
361,113 40,000 8,654
2301
Zone 1
9,499
3102
9,719
47,207
476
10,195
2302
Zone 2: US
67,540
3102
70,216
(2,678)
3,763
71,301
(1,999)
Zone 2: Drains
3,381
3103
1,403
(35)
1,403
34,010
Zone 2: Improvements
33,472
3101
6,230
2,678
1,740
8,908
81,612
104,393
77,849 0 3,763
2303
Zone 3
1,724
3102
3,084
(1,088)
67
3,151
2304
Zone 4
(689)
3102
6,394
12,270
12
6,406
2305
Zone 5: US
(13,596)
3102
23,382 >
30,000
7901
53,382
95,062
Zone 5: Drains
1,473
3103
501
24,017
(24,017)
501
53,883
(12,123)
23,883 30,000 0
2306
Zone 6
1,202
3102
925
0
175
1,100
2307
Zone 7
(260)
3102
11,318 >
3,100
24
14,442
2308
Zone 8
8,110
3102
15,270
427
373
15,643
2309
Zone 9
(7)
3102
1,352 >
1,000
4
2,356
2310
Zone 10: US
101,456
3102
194,624
7,500
5,248
199,872
Zone 10: Drains
18,052
3103
7,265
7,265
207,137
119,508
201,532 0 5,248
2311
Zone 11
4,874
3102
3,041
215
3,256
2312
Zone 12
165,339
3102
238,870
8,702
247,572
2313
Zone 13
5,752
3102
(4,517)
204
(4,313)
1,052,207
Sub -Total AD 84 -2 522,765
954,350 69,583 27,917
2314
AD01 -1 Wilshire Builder: (450)
3102
1,180
1,180
2315
AD01 -2 Toll Bros
1,259
3102
460,948
45
460,993
2316
AD01 -3 Cabrillo: US
1,412
3102
2,859
52
2,911
AD01 -3 Cabrillo: Drains
3103
7,500
7,500
10,411
1 1,412
10,359 0 52
Page 1 of 4
[File: adfunds_03_04]
4/21/2003
Exp.
Total Available
Less
Ending
Code
Expenses
Less Expenses
Reserve
Balance
(24,284)
8901 269,974
(24,284)
7901
173,616
105,904
(105,904)
0
443,590
81,620
(105,904)
(24,284)
7901
3,350
16,344
(16,344)
0
7901
55,415
83,426
(83,426)
0
8902
25
4,759
(4,759)
0
0
0
8019
47,207
(4,827)
(4,827)
102,647
(4,827)
83,358 (88,185)
7901
2,876
1,999
(1,999)
0
7901
5,752
(35)
(35)
7901
34,010
5,776
(5,776)
0
8902
234
1,740
(1,740)
0
7,516
(7,516)
0
34,244
7901
1,214
1,088
(1,088)
0
7901
14,311
(129)
(129)
7901
12,270
11,483
(11,483)
0
7901
1,916
433
(433)
0
7901
206,266
95,062
(95,062)
0
8902
1,300
24,017
(24,017)
0
119,079
(119,079)
0
207,566
7901
1,118
7,012
(7,012)
0
7901
101,722
311,189
(311,189)
0
7901
1,439
0
0
640,957
(670,232)
(29,275)
934,015
7901
427
303
(303)
0
7901
0
462,252
(462,252)
0
7901
0
4,323
(4,323)
0
8902
0
7,500
(7,500)
0
0
11,823
(11,823)
0
Total I 524,986 I 1,426,837 69,583 28,014 I 1,524,791 I 934,442 I 1,115,335 (1,144,610) I (29,275)
> Transfer
June 2002
Landscape /Lighting
Assessment Districts
Fund Activity: FY02 /03
Page 2 of 4
(File: adfunds_03_041
4/21/2003
11
-Rev.
Revenue
Total
Exp.
Total Available
Less
Ending
Fund
Description
Beginning
Balance
Code
Assmnt
Misc
Interest
Revenue
Code
Expenses
Less Expenses
Reserve
Balance
(37,868)
(37,868)
2300
Lighting
(24,284)
3100
217,132
> 24,284
241,416
8901
255,000
7,315
0
Improvements
Landscaping
7,315
98,589
3102
159,803
1,000
160,803
8033
7901
125,000
134,392
(134,392)
(37,8680)
81,620
376,935
24,284
1,000
402,219
380,000
103,839
(134,392)
2301
Zone 1
16,344
3102
9,702
527
10,229
7901
4,000
22,573
(22,573)
2302
Zone 2: US
83,426
3102
66,209
A 1,403
2,249
69,861
7901
46,000
258
107,287
5,901
(107,287)
(5,901)
0
0
Zone 2: Drains
4,759
3103
1,400
1,400
4,827
8902
8019
0
0
0
Zone 2: Improvements
( 4,827 )
3101
6,230
A (1,403)
0
2,249
76,088
65,445
113,188
(113,188)
0
83,358
73,839
2303
Zone 3
1,999
3102
3,079
100
3,179
7901
7901
2,300
5,000
2,878
1,383
(2,878)
(1,383)
0
0
2304
Zone 4
(35)
3102
6,383
> 35
6,418
2305
Zone 5: US
0
5,776
3102
23,340
> (5,776)
17,564
7901
3,100
272
2,240
1,968
1
(,240)
(1,968)
(1
0
0
Zone 5: Drains
1,740
3103
500
23,840
(5,776)
500
18,064
8902
3,372
22,208
(22,208)
0
0
7,516
2306
Zone 6
1,088
3102
924
161
1,085
11,427
7901
7901
1,200
13,000
973
(1,702)
(973)
0
(1,702)
2307
Zone 7
(129)
3102
11,298
15,243
> 129
209
15,452
7901
11,000
15,935
(15,935)
0
2308
Zone 8
11,483
433
3102
3102
1,350
> (433)
917
7901
2,100
(750)
(750)
2309
Zone 9
2310
Zone 10: US
95,062
3102
194,280
4,676
198,956
7901
8902
200,000
3,261
94,018
28,008
(94,018)
(28,008)
0
0
Zone 10: Drains
24,017
3103
7,252
201,532
0
4,676
7,252
206,208
258,437
122,026
(122,026)
0
119,079
2311
Zone 11
7,012
3102
304
<
241
11,610
545
250,058
7901
7901
900
110,000
6,657
451,2470
(6,657)
(451,247)
0
0
2312
Zone 12
311,189
3102
238,448
0
7901
0
2313
Zone 13
Sub -Total AD 84 -2
0
3102
962,877
18,239
20,773
1,001,889
856,754
860,455
(893,460)
(40,320)
640,957
2314
AD01 -1 Wilshire Builder:
303
3102
1,180
1,180
476,332
7901
7901
0
0
1,483
938,584
(1,483)
(938,584)
0
0
2315
AD01 -2 Toll Bros
462,252
3102
461,354
14,978
2316
AD01 -3 Cabrillo: US
4,323
3102
3,076
378
3,454
7901
8902
0
0
7,777
15,000
(7,777)
(15,000)
0
0
AD01 -3 Cabrillo: Drains
7,500
3103
7,500
0
0
378
7,500
10,954
0
22,777
(22,777)
0
11,823
10,576
Total
1,115,335
1,435,987
18,239
36,129
1,490,355
856,754
1,823,299
(1,856,304)
(40,320)
Est Transfer
pi
A: Surplus to go to US
> Transfer Nov 2002
Nov 2003
N
< Levy Amount Less Than Assessment Amount
11
Landscape /Lighting
Assessment Districts
Fund Activity: FY03 /04
Total
1,823,299
1,433,197 40,320 53,732
Page 3 of 4
[File: adfunds_03_041
4121/2003
Total
Exp.
Total Available
Less
Revenue
Ending
Revenue
Code
Beginning
Rev......._
Reserve
Balance
Fund
Description
Balance
Code
Assmnt
Misc
Interest
2300
Lighting
(37,868)
3100
221,956 >
37,868
0
164,632
Improvements
7,315
106,024
(106,024)
0
424,456
Landscaping
134,392
3102
164,632
(53,044)
1,470
7901
103,839
19,833
386,588
37,868
0
2301
Zone 1
22,573
3102
970 <
500
2302
Zone 2: US
107,287
3102
72,439
3,000
0
Zone 2: Drains
5,901
3103
1,400
0
76,839
Zone 2: Improvements
0
3101
0
0
3,179
7901
113,188
3,607
73,839
0
3,000
2303
Zone 3
2,878
3102
3,079
100
2304
Zone 4
1,383
3102
6,383
0
2305
Zone 5: US
20,240
3102
23,340
0
23,840
Zone 5: Drains
1,968
3103
500
0
1,056
7901
22,208
709
23,840
0
0
2306
Zone 6
973
3102
924
132
2307
Zone 7
(1,702)
3102
11,298 >
1,702
0
2308
Zone 8
15,935
3102
15,243
100
2309
Zone 9
(750)
3102
1,356 >
750
0
2310
Zone 10: US
94,018
3102
194,280
600
202,132
Zone 10: Drains
28,008
3103
7,252
0
604
7901
122,026
6,441
201,532
0
600
2311
Zone 11
6,657
3102
304 <
300
2312
Zone 12
451,247
3102
197,081 <
18,000
2313
Zone 13
0
3102
(929,711)
(60,045)
1,249
Sub -Total AD 84 -2
860,455
1,642
922,437
40,320
22,732
2314
Z -14: Wilshire Builders
1,483
3102
1,249
0
2315
Z -15: Toll Bros
938,584
3102
488,041
30,000
2316
Z -16: Cabrillo: US
7,777
3102
13,970
1,000
22,470
Z -16: Cabrillo: Drains
15,000
3103
7,500
0
1,527,249
22,777
1,939,209
21,470
0
1,000
Total
1,823,299
1,433,197 40,320 53,732
Page 3 of 4
[File: adfunds_03_041
4121/2003
Total
Exp.
Total Available
Less
Ending
Revenue
Code
Expenses
Less Expenses
Reserve
Balance
259,824
8901
275,000
(53,044)
(53,044)
7,315
(7,315)
0
164,632
7901
193,000
106,024
(106,024)
0
424,456
468,000
60,295
(113,339)
(53,044)
1,470
7901
4,210
19,833
(19,833)
0
75,439
7901
58,700
124,026
(124,026)
0
1,400
8902
258
7,043
(7,043)
0
0
8019
0
0
0
76,839
58,958
131,069
(131,069)
0
3,179
7901
2,450
3,607
(3,607)
0
6,383
7901
5,100
2,666
(2,666)
0
23,340
7901
33,200
10,380
(10,380)
0
500
8902
272
2,196
(2,196)
0
23,840
33,472
12,576
(12,576)
0
1,056
7901
1,320
709
(709)
0
13,000
7901
17,400
(6,102)
(6,102)
15,343
7901
20,250
11,028
(11,028)
0
2,106
7901
2,255
(899)
(899)
194,880
7901
192,200
96,698
(96,698)
0
7,252
8902
3,261
31,999
(31,999)
0
202,132
195,461
128,697
(128,697)
0
604
7901
820
6,441
(6,441)
0
215,081
7901
166,582
499,746
(499,746)
0
0
7901
0
0
0
985,489
976,278
869,666
(929,711)
(60,045)
1,249
7901
1,090
1,642
(1,642)
0
518,041
7901
412,500
1,044,125
(1,044,125)
0
14,970
7901
13,971
8,776
(8,776)
0
7,500
8902
7,500
15,000
(15,000)
0
22,470
21,471
23,776
(23,776)
0
1,527,249
1,411,339
1,939,209
(1,999,254)
(60,045)
Est Transfer
Nov 2004
> Est. Transfer November 2003
< Lew Amount Less Than Assessment Amount
Landscape /Lighting
Assessment Districts
Fund Activity: FY03 /04
Adjusted Assessment Calculation
FY 03/04 Amount of Amount Year -End
Beginning Projected Fund CAP Projected Balance Assessment Levy
Fund Description Balance Expenses [Est 3 Yr Costs] Exceeds CAP ** Amount Amount
2300 Lighting (37,868)
Improvements 7,315
Landscaping 134,392
Remarks
Page 4 of 4
[File: adfunds_03_041
4/21/2003
103,839
2301 Zone 1 22,573
4,210 12,630 15,935
9,702 970 <
Ten Percent of Assessment Amount
2302 Zone 2: US 107,287
58,700 176,100 0
72,439 72,439
Zone 9
Zone 2: Drains 5,901
258 774 0
1,400 1,400
Zone 10: Drains
Zone 2: Improvements 0
3,960
73 839
924
2303 Zone 3
2304 Zone 4
2305 Zone 5: US
Zone 5: Drains
2306
Zone 6
2307
Zone 7
2308
Zone 8
2309
Zone 9
2310
Zone 10: US
23,840
Zone 10: Drains
2311 Zone 11
2312 Zone 12
2313 Zone 13
113,188
2,878
1,383
20,240
1,968
58,958
2,450
5,100
33,200
272
176,874
7,350
15,300
99,600
816
0
0
0
0
0
73,839
3,079
6,383
23,340
500
3,079
6,383
23,340
500
22,208
33,472 100,416 0
23,840
23,840
973
1,320
3,960
0
924
924
488,041
(1,702)
17,400
52,200
0
11,298
11,298
41,913
15,935
20,250
60,750
0
15,243
15,243
15,000
(750)
2,255
6,765
0
1,356
1,356
7,500
22,777
0
21,471
64,413
0
94,018
192,200
576,600
0
194,280
194,280
28,008
3,261
9,783
0
7,252
7,252
122,026
195,461 586,383 0
201,532
201,532
6,657
820
2,460
6,717
3,040
304 <
Ten Percent of Assessment Ammount
451,247
166,582
499,746
46,848
243,929
197,081 <
81 %: Assmnt. Adj. to Not Exceed Fund Max.
0
0
0
0
i
2314 Z -14: Wilshire Builders
1,483
1,090
3,270
0
1,249
1,249
2315 Z -15: Toll Bros
938,584
412,500
1,237,500
0
488,041
488,041
2316 Z -16: Cabrillo: US
7,777
13,971
41,913
0
13,970
13,970
Z -16: Cabrillo: Drains
15,000
7,500
22,500
0
7,500
7,500
22,777
21,471
64,413
0
21,470
21,470
** [Begining Balance + Assessment + Interest - Expenses] Less Maximum Fund Amount
7