HomeMy WebLinkAboutAGENDA REPORT 2013 0116 CCSA REG ITEM 10D ITEM 10.1).
MOORPARK CITY COUNCIL `S z Y ,._,__
AGENDA REPORT
TO: The Honorable City Council
FROM: Ron Ahlers, Finance Director
By: Irmina Lumbad, Budget and Finance Manager
DATE: December 26, 2012 (CC Meeting of January 16, 2013)
SUBJECT: Consider Resolution Amending the Fiscal Year 2012/2013 Budget and
Authorizing the Transfer of Gas Tax and General Funds to Cover Fiscal
Year 2011/2012 Year-End Deficits in Certain Funds for the City's
Landscaping and Lighting Assessment Districts
BACKGROUND
On June 6, 2012, the City Council approved the assessments for the City's Landscaping
and Lighting Districts for fiscal year (FY) 2012/2013. In the staff report accompanying that
action, it was mentioned that certain Assessment District Funds were projected to show a
FY 2011/2012 year-end deficit. Continuing the policy from last year, the projected FY
2011/2012 deficits were funded in the adopted budget for the succeeding FY 2012/2013. It
was also mentioned in the report that, when the actual FY 2011/2012 year-end figures
were known, staff would present to the City Council, a budget amendment approving
appropriations and fund transfers to "zero-out" the actual deficits.
DISCUSSION
A. Actual FY 2011/2012 Year-End Deficits
Attachment 2 (Pages 1 & 2) is a schedule showing the Fund Activity for the
Assessment District Funds for FY 2011/2012. Certain Funds show a year-end deficit,
summarized as follows:
102
Honorable City Council
January 16, 2013.
Page 2
FY 11/12 FY 11/12
Beginning Transfer In Ending
Fund Balance Nov-11 Revenue Expenses Balance?
2300:Citywide-Street Lighting ($134,617.89) $134,617.89 $252,509.03 $369,156.73 ($116,647.70)
2300:Citywide-Landcaping ($191,391.33) $191,391.33 $186,964.73 $380,663.32 ($193,698.59)
2303:Dist3 Buttercreek/Peppermill' ($2,642.00) $2,642.00 $3,098.38 $4,135.14 ($1,036.76)
2304:Dist4 Williams Ranch Road' ($7,474.98) $7,474.98 $6,496.61 $10,448.08 ($3,951.47)
2305: Dist 5 Pheasant Run Area' ($21,155.38) $21,155.38 $23,487.74 $51,909.45 ($28,421.71)
2306: Dist6 Inglewood Street' ($3,561.35) $3,561.35 $1,268.97 $3,633.33 ($2,364.36)
2307: Dist 7 Moorpark Business Park' ($9,994.66) $9,994.66 $11,294.10 $20,333.20 ($9,039.10)
2308: Dist8 Home Acres Buffer' ($17,417.64) $17,417.64 $15,292.02 $36,528.70 ($21,236.68)
2309: Dist9 Moorpark Industrial Park' ($4,385.93) $4,385.93 $1,399.27 $4,859.48 ($3,460.21)
2310: Dist 10 Mountain Meadows PC-3' $5,544.44 $0.00 $195,424.67 $238,447.08 ($37,477.97)
2314: Dist 14 Wilshire Builders' ($3,288.61) $3,288.61 $1,542.12 $4,161.59 ($2,619.47)
Total ($390,385.33) $395,929.77 $698,777.64 $1,124,276.10 ($419,954.02)
Note: ' Landscaping deficits
B. Proposed Adjustments
During the budget development for FY 2012/2013, assessment districts were
projected to have an aggregate deficit of$440,955.00 and budgeted transfers from
the General Fund and Gas Tax were estimated to be:
From From Total
To be Transferred to Fund: Gas Tax Fund General Fund Projected Deficit
2300: Citywide-Street Lighting ($61,446.00) ($77,254.00) ($138,700.00)
2300: Citywide-Landcaping $0.00 ($210,730.00) ($210,730.00)
2301: Dist 1 Pecan Ave Tract 2851 $0.00 ($455.00) ($455.00)
2303: Dist 3 Buttercreek/Peppermill' $0.00 ($1,692.00) ($1,692.00)
2304: Dist 4 Williams Ranch Road' $0.00 ($4,254.00) ($4,254.00)
2305: Dist 5 Pheasant Run Area' $0.00 ($34,311.00) ($34,311.00)
2306: Dist 6 Inglewood Street' $0.00 ($2,642.00) ($2,642.00)
2307: Dist 7 Moorpark Business Park' $0.00 ($11,116.00) ($11,116.00)
2308: Dist 8 Home Acres Buffer' $0.00 ($22,194.00) ($22,194.00)
2309: Dist 9 Moorpark Industrial Park' $0.00 ($4,192.00) ($4,192.00)
2310: Dist 10 Mountain Meadows' $0.00 ($7,677.00) ($7,677.00)
2314: Dist 14 Wilshire Builders' $0.00 ($2,992.00) ($2,992.00)
Total ($61,446.00) ($379,509.00) ($440,955.00)
Note: ' Landscaping deficits
103
Honorable City Council
January 16, 2013
Page 3
Based on the budgeted transfers, the Gas Tax Fund is expected to have a zero
fund balance at the end of FY 2012/13. Customarily, the street lighting deficit is
funded by the Gas Tax Fund, and the deficits in the various landscaping districts
are funded 50-50 by the General Fund and the Gas Tax Fund. However in FY
2010/2011 when we eliminated the actual FY 2009/10 deficits, we modified the
funding scheme to prevent the Gas Tax Fund from incurring a deficit fund balance.
The lighting district's shortfall was subsidized similar to the landscaping deficits.
The actual FY 2011/2012 gap is $21,000.98 less than expected and the General
Fund appropriations will be reduced accordingly. Using the traditional funding
policy, the FY 2011/2012 assessment districts' actual deficit of $419,954.02 will
require the transfers from the Gas Tax Fund and General Fund as follows:
From From Total
To be Transferred to Fund: Gas Tax Fund General Fund ACTUAL Deficit
2300: Citywide- Street Lighting ($61,446.00) ($55,201.70) ($116,647.70)
2300: Citywide- Landcaping ($193,698.59) ($193,698.59)
2303: Dist 3 Buttercreek/Peppermill' ($1,036.76) ($1,036.76)
2304: Dist 4 Williams Ranch Road' ($3,951.47) ($3,951.47)
2305: Dist 5 Pheasant Run Area' ($28,421.71) ($28,421.71)
2306: Dist 6 Inglewood Street' ($2,364.36) ($2,364.36)
2307: Dist 7 Moorpark Business Park' ($9,039.10) ($9,039.10)
2308: Dist 8 Home Acres Buffer' ($21,236.68) ($21,236.68)
2309: Dist 9 Moorpark Industrial Park' ($3,460.21) ($3,460.21)
2310: Dist 10 Mountain Meadows PC-3' ($37,477.97) ($37,477.97)
2314: Dist 14 Wilshire Builders' ($2,619.47) ($2,619.47)
Total ($61,446.00) ($358,508.02) ($419,954.02)
Note: ' Landscaping deficits
104
Honorable City Council
January 16, 2013
Page 4
C. FY 2012/13 Projected Deficits
Compared to FY 2011/2012, it is anticipated that the Landscaping and Lighting
Maintenance District Funds will show a higher deficit amount at the end of FY
2012/2013, from $419,954.02 to $425,714.39. This projection reflects two major
components:
a) Implemented a new basis of allocation of personnel cost and cost plan charges
using the Zone/District's size relative to the total acreage of 147.12. This method
would have reduced the total deficit to about $276,001.89; as costs were shifted
to the three largest Districts - 15, 20 and 22, collectively 64% of the total acreage.
However, the City has not yet accepted Districts 20 and 21, this expected savings
may not be realized this year as personnel and cost plan charges totaling about
$81,188.00 would have to be re-distributed to other funds. The net impact to the
General Fund is about $23,978.58.
b) Correction of prior years' (FY 2007/2008 to FY 2011/2012) actual salary and
benefit cost allocation from various outstanding landscaping districts. During the
annual budget development, personnel cost allocation is established with the
assumption that any outstanding District would have been accepted by the City at
the beginning of the fiscal year. At budget adoption, the cost distribution was
applied during each fiscal year. A reconciliation was completed last September to
determine the status of the City's acceptance of the newer Districts (15, 19, 20, 21
and 22) and the pro-rated allocation of staff expenditures. The analysis resulted
in a $215,508.83 adjustment to various funds or $125,733.92 increase deficit in
those Districts subsidized by the General Fund.
Pending any other changes to the spending plan, staff expects General Fund
subsidy to rise by $5,760.37 in FY 2013/2014 as shown in the FY 2012/2013
Fund Activity chart Attachment 3 (Pages 1 & 2). The estimated amounts are
summarized as follows:
105
Honorable City Council
January 16, 2013
Page 5
FY12113 FY12/13
Beginning Transfer In Ending
Fund Balance Jan-2013 Revenue Expenditures2 Balance
2300: Citywide-Street Lighting ($116,647.70) $116,647.70 $244,300.00 ($395,000.00) ($150,700.00)
2300: Citywide- Landcaping ($193,698.59) $193,698.59 $180,600.00 ($268,304.77) ($87,704.77)
2301: Dist 1 Pecan Ave T-2851 $470.11 $0.00 $9,700.00 ($21,598.13) ($11,428.02)
2303: Dist 3 Buttercreek/Peppermill' ($1,036.76) $1,036.76 $3,100.00 ($4,937.81) ($1,837.81)
2304: Dist 4 Williams Ranch Road' ($3,951.47) $3,951.47 $6,500.00 ($8,680.97) ($2,180.97)
2305: Dist 5 Pheasant Run Area' ($28,421.71) $28,421.71 $23,500.00 ($87,077.74) ($63,577.74)
2306: Dist 6 Inglewood Street' ($2,364.36) $2,364.36 $1,000.00 ($1,818.04) ($818.04)
2307: Dist 7 Moorpark Business Park' ($9,039.10) $9,039.10 $11,300.00 ($18,990.35) ($7,690.35)
2308: Dist 8 Home Acres Buffer' ($21,236.68) $21,236.68 $15,300.00 ($33,018.12) ($17,718.12)
2309: Dist 9 Moorpark Industrial Park' ($3,460.21) $3,460.21 $1,400.00 ($6,342.17) ($4,942.17)
2310: Dist 10 Mountain Meadows' ($37,477.97) $37,477.97 $195,000.00 ($269,116.01) ($74,116.01)
2314: Dist 14 Wilshire Builders' ($2,619.47) $2,619.47 $1,500.00 ($4,500.39) ($3,000.39)
Total ($419,483.91) $419,954.02 $693,200.00 ($1,119,384.50) ($425,714.39)
Note: ' Landscaping deficits.
2 Expenditures reflect re-allocated personnel and cost plan charges from outstanding Districts.
It is likely that the Gas Tax Fund will not have enough fund balance to support the
projected FY 2012/2013 year-end deficit. Thus, the $425,714.39 will need to be
funded by General Fund transfers in FY 2013/2014 or further service or cost
reductions will need to be implemented.
FISCAL IMPACT
The attached Resolution amends the FY 2012/2013 budget by revising the appropriated
amounts of the fund transfers to equal the actual FY 2011/2012 year-end deficits. There
will an aggregate appropriation decrease of$21,000.98 as described below:
Gas Tax Fund General Fund TOTAL
FY 2012/2013 Budget $61,446.00 $379,509.00 $440,955.00
FY 2011/2012 Actual $61,446.00 $358,508.02 $419,954.02
Budget Adjustment $0.00 ($21,000.98) ($21,000.98)
As stated in this report, combined Gas Tax and TDA Article 8 fund balance will not be
enough to fund the continuing lighting deficits in future years due to other street
expenditures. This will require more funding from the General Fund Reserve unless
assessment revenue is increased or services reduced.
106
Honorable City Council
January 16, 2013
Page 6
STAFF RECOMMENDATION (Roll Call Vote)
Adopt Resolution No. 2013 -
Attachments:
1: Resolution
2: FY 2011/2012 Actual Fund Activity
3: FY 2012/2013 Estimated Fund Activity
107
ATTACHMENT 1
RESOLUTION NO. 2013 -
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MOORPARK, CALIFORNIA, AMENDING THE FISCAL YEAR
2012/2013 BUDGET TO APPROVE APPROPRIATION
ADJUSTMENTS AND FUND TRANSFERS FROM THE
GENERAL FUND (1000) AND THE GAS TAX FUND (2605)
REQUIRED TO FUND FISCAL YEAR 2011/2012 YEAR-END
DEFICITS FOR CERTAIN ASSESSMENT DISTRICT FUNDS
WHEREAS, on June 6, 2012, the City Council adopted Resolution No. 2012-3109
approving the Engineer's Report; confirming diagram and assessment; and ordering the
continuation of assessments for fiscal year (FY) 2012/2013 for the City Landscaping and
Lighting Maintenance and Assessment Districts (AD); and
WHEREAS, on June 20, 2012, the City Council adopted the Operating and Capital
Improvement Budget for FY 2012/2013, which includes $440,955.00 transfers from Gas
Tax and General Funds, to cover the FY 2011/2012 deficits in certain AD Funds; and
WHEREAS, a staff report has been presented to the City Council summarizing the
actual FY 2011/2012 fund deficits of $419,954.02 in various Assessment District Funds;
and the same report is requesting an aggregate appropriations decrease of $21,000.98 in
the General Fund 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 transfer in the aggregate amount of$419,954.02; 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. That a Budget Amendment in the aggregate appropriation
decrease of$21,000.98, as more particularly described in Exhibit "A", is hereby approved.
SECTION 2. That a fund transfer in the aggregate amount of $419,954.02 as
particularly described in Exhibit "A", is hereby approved.
108
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, 2013.
Janice S. Parvin, Mayor
ATTEST:
Maureen Benson, City Clerk
Attachment: Exhibit 'A': Budget Amendment and Fund Transfer Detail
109
Exhibit A
Budget Amendment for
General Fund to Adjust Transfers
Required to Fund FY 201112012 Year-End Deficits
In Certain Assessment District Funds
FY 201212013
A. Fund Allocation
Fund No. Fund Description Amount
1000 General Fund $21,000.98
Total $21,000.98
B. Fiscal Year 2012/2013 Budget Appropriation
Budget Number Adopted Budget Budget Change Revised Budget
FROM:
1000-7900-0000-9820 $379,509.00 ($76,202.68) $303,306.32
1000-8900-0000-9820 $0.00 $55,201.70 $55,201.70
2605-7900-0000-9820 $61,446.00 ($61,446.00) $0.00
2605-8900-0000-9820 $0.00 $61,446.00 $61,446.00
Total $440,955.00 ($21,000.98) $419,954.02
TO:
2300-3720 (Lighting) $138,700.00 $22,052.30) $116,647.70
2300-3720 (Landscaping) $210,730.00 ($17,031.41) $193,698.59
2301-3720 $455.00 ($455.00) $0.00
2303-3720 $1,692.00 ($655.24) $1,036.76
2304-3720 $4,254.00 ($302.53) $3,951.47
2305-3720 $34,311.00 ($5,889.29) $28,421.71
2306-3720 $2,642.00 ($277.64) $2,364.36
2307-3720 $11,116.00 ($2,076.90) $9,039.10
2308-3720 $22,194.00 ($957.32) $21,236.68
2309-3720 $4,192.00 ($731.79) $3,460.21
2310-3720 $7,677.00 $29,800.97 $37,477.97
2314-3720 $2,992.00 ($372.53) $2,619.47
Totall $440,955.00 ($21,000.98) $419,954.02
110
C. Appropriation Allocation
To Be Transferred to: From From
Fund Fund 2605 Fund 1000 Total
2300-3720 $61,446.00 $248,900.29 $310,346.29
2303-3720 $0.00 $1,036.76 $1,036.76
2304-3720 $0.00 $3,951.47 $3,951.47
2305-3720 $0.00 $28,421.71 $28,421.71
2306-3720 $0.00 $2,364.36 $2,364.36
2307-3720 $0.00 $9,039.10 $9,039.10
2308-3720 $0.00 $21,236.68 $21,236.68
2309-3720 $0.00 $3,460.21 $3,460.21
2310-3720 $0.00 $37,477.97 $37,477.97
2314-3720 $0.00 $2,619.47 $2,619.47
Total $61,446.00 $358,508.02 $419,954.02
Approved as to Form:
111
ATTACHMENT
Page 1 of 2
CITY OF MOORPARK
Assessment District Lightinq and Landscape !_
- -- --- - -
1) ACTUAL -_-
AD Fund' Description - - - --- -- -- -- -
-_ ACTUAL ACTUAL ACTUAL ACTUAL
0 12(A_ UAL 6131/201 _ _ I ---- -- _----- � --- -
u n c rvt _
p Fund Balance Rev Assmt Levy r FY 11/12 Interest Others Total E•P Expenditures Net Revenue/ Fund Balance, Proposed Fund
Code Codel
Beginning % Transfers In Revenue �, (Expenditure) Ending before Transfers in Balance,
(Adjusted) for FY 10/11 Transfers I 12/13 Ending After
Transfers
I -
84-2 2300 Li hung _
(134,617.89)! sioa{ 252,408 10 134,617.89 - 100.93 387,126.92 8901: 369,156.73_,_-- - --- - -----
17,970.19 X116,647.70 116,647.70 0.00
----
84 2 2300 Total dsca in �- 326,009.22 ? 439,0 5.6 -326,009.22 0.00 297 22 378,356.06 7901 380,663.32 (2,307.26) (193,698.59)1 193 698.59 0.00
P 9 ( ) 31oz
( - ) 398.15_ 765,482.98 749,820.05 _15 662.93 _ (310,346.29) 310 346.29 0.00
84-2 12301 lD1 Pecan Ave T_2851 3,899.12 31oz 9,694.94 13.35 1 9,708.29 1 7901 13,137.30 X429.01 470.11 470.11
2301 Total _ 3 899.12 f - 9'694.94 0.00 13.35 _ 0.00 _ 9,708.29 13,137.30 -_(3,429.01 470.11 _ _0.00 470.11
84-2 '2302 D2_Steeple-Hill Area T-2865 93.363 80 31 02 72,462.16 1_,215.70 775.00 _ 74,4_52.86 7907 93,174.61 18_,721.75 74,642.05 74,642.05
84-2 2302 D2:Steeple Hill Area T 2865 Drains 17,015 21 3ioa 1,399.27 _1 1,399.27 8902 439.24 960.03 17,975.24 17,975.24
2302 Total 110,379.01 j- 73,861.43 0.00 1,215.70 775.00 75,852.13 93,613.85 (17,761.72) 92,617.29 _0.00 92,617.29
84-2 2303 D3:Buttercreek/Peppermill T-3023 - �2,642.00 ; 31 02 _3,098.38 2,642.00 _ 5,740.38 7901 4,135.14 1,605.24 - 1,036.76 1,036.76 _ 0.00
2303 Total (2,642.00)1 3,098.38 2,642.00 0.00 _ 0.00 5,740.38 1 1 4,135.14 1,605.24 (1,036.76) 1,036.76 _ 0.00
84-2 2304 1�D4:Williams Ranch Rd T-3274 ; 7 474.98 3102 6,496.61 7,474.98 _ 13,971.59 7901 10,448.08 3,523.51 3,951.47 3,951.47 0.00
2304 Total (7,474.98) 61496.61 7,474.98 0.00 0.00 13,971.59 10,448.08 3,523.51 3,951.47 3,951.47 0.00
84-2 2305 D5:Pheasant Run Area T-3019/3525 21,155.38 3102 23,487.74 21,155.38 _44,643.12 7so1 51,909.45 7,266.33 28,421.71 28,421.71 0.00
84-2 2305 D5:Pheasant Run Area T-3019/3525 1,779.53 3103 499.74 -� 499.74 8902 439.24 60.50 1,840.03 1,840.03
2305 Total (19,375.85) 23,987.48 21,155.38 0.00 0.00 L 45,142.86 52,348.69 (7,205.83 26,581.68) 28,421.71 1,840.03
84-2 2306 D6:In lewood St T-3306 3,561.35 3702 999.48 3 561.35 269.49 4,830.32 7so1 3,633.33 1,196.99 _ 2,364.36 2,364.36 0.00
2306 Total_ _ (3,561.35) 999.48 3,561.35 _ 0.00 269.49 4,830.32 3,633.33 1,196.99 - (2,364.36) 2,364.36 _ 0.00
84-2 2307 TD7:Moorpark Business Park(LA Ave (9,994.66) 3102 11,294.10 9,994.66 21,288.76 7901 20,333.20 955.56 (9,039.10) 9,039.10 0.00
_� 1&Gabbe_rt)_ --_ - -
12307 Total _ _ (91994._66)'�_ 11,294.10 9,994.66 1 0.00 0.00 21,288.76 1 20,333.20 955.56 x,039.10 9,039.10 0.00
84-2 2308 D8:Home Acres Buffer X17,417.64 3102 15,292.02 17,417.64 32,709.66 7901 36,528.70 3,819.04 21,236.68 21,236.68 0.00
2308 Total 17,417.64) 1 15,292.02 17,417.64 0.00 0.00 32,709.66 36,528.70 (3,819.04) _ 21,236.68) 21,236.68 0.00
84-2 12309 :Moorpark Industrial Park(Condor (4,385.93) 3102 1,399.27 4,385.93 5,785.20 7901 4,859.48 925.72 (3,460.21) 3,460.21 0.00
gD9ive --- ---- - ---
12309 Total _ (4,385.93) _ 1,399.27 4,385.93 0.00 0.00 5,785.20 4,859.48 925.72 (3,460.21 3,460.21 0.00
84-2 2310 1D 0 Mountain Meadows PC-3 5,544.44 3102 193,898.76 131.57 1,394.34 195,424.67 7901 238,447.08 (43,022.411__ (37,477.97 37,477.97_ 0.00
84-2 12310 D10:Mountain Meadows PC-3 36,845.93 3103 7,496.09 7,496.09 8902 5,261.86 2,234.23 39,080.16 39,080.16
I _ _ _
2310 Total 42,390.37 201,394.85 0.00 131.57 1,394.34 202,920.76 243,708.94 (40,788.18) 1,602.19 37,477.97 39,080.16
------- ---------- ----- - - --
84-2 2311 L 11Ayssas Ct T_-4174__ ___ 1,665.46 3102 2,998.43 14.53 3,012.96 7901 3,459.24 (446.28 1,219.18 1,219.18
2311 Total 1,665.46 L-� _2,998.43 0.00 14.53 0.00 3,012.96 3,459.24 (446.28) 1,219.18 0.00 1,219.18
_2312 Total _ g- 523,957.20 1 _2 266,660.76 0.00 7,147.76 2'750.00 276,558.52 7901 230,441.07 46,117.45 570,074.65 570,074.65
�l 3102-_ - - --_ --__
84-2 2312 012:Calrsber S ecific Plan Area 523,957.20 266,660.76 7,147.76
2,750.0 76,558.52 230,441.07 46,117.45 570,074.65 0.00 570,074.65
84-2 2313 161 unassigned 0.00 31oz 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00
01 1 2314 014 Wilshire Builders T 5201 3,288 61 1,542.12 3,288.61 1 4,830.73 7901 4,161.59 669.14 2 619.47 2 619.47 0.00
_- - - - - ( �-- --- - --- s� ) ---
2314 Total _ (3,288.61) T 1,542.12 ! 3,288.61 0.00 0.00 4,830.73 4.161.59 669.14 (2,619.47 2,619.47 0.00
- - - - - --
01-2 12315 D15 Toll Brothers T-4928 1,876 107.85 3102 62,939.99 24,145.47 3,850.00 90,935.46 7901 125,859.24 34,923.78 1,841,184.07 11841,184.07
2315_ otal 1,876,107.85 62,939.99 0.00 24,145.47 _3,850.00 90,935.46 125,859.24 _(34,923.78) 1,841,184.07 0.00 1,841,184.07
01-3 �316 TI 016 Cabrillo T-5161 33 266 55 1 3102 2,656.50 1,000.04 3,656.54 7901 7,379.52 3,722.98 29,543.57 29,543.57
01-3 316 D16_C_abrillo T 5161 Drains 46,273.99 ' 31 03 0.00 8902 0.00 _0.00 46,273.99 _ 46,273.99
- --
t 79,540.54 _ _ �I 1,000.04 L 0.00 3,656.54 _ 7,379.52 r X722.98) 75,817.56 _ _ 0_00 75,817.56
2317 T Total 1 2,656.50 0.00 _
- --- - - - - _-- ----- _ 0.00 0.00 _ _ 0.00
Total -- 0.00 0.00 0.00 0.00 0.00 0.00
'2317 1D17 unassigned 000 _ 0.00 ! _
I 0.00 0.00 0.00 0.00 0.00
- -_ T 3103 _- r_-_-. T
-- - _- _ 2,855.98 7901L 10,078.31 (7,22233). 16,833.26 16,833.26
_ 2,365.16 0.00 490.82 89oz 0.00 0.00 18,727 43 1 18,727.43
2318 Total Colmer T 5307 Drains 18,727 43 2,365.16 490.82
04.1 2318 1 018 Colmer T 5307 24,055 59 - I - 0.00 I _ _
otal 42,783.02 3 0 - 000 2,855.98 790 -10,078.31 X7,222.33) 35,560.69 0.00 35,560.69
05-01 2319 D19.M&M PM-5264 -_ 37,684.43 500.99 500.99 _ 0.00 500.99 _38,185.42 38,185.42
- T -- --
2319 Total _ _ 37,684.43 _� 0.00 0.00 500.99 0.00 _ 500.99 0.00 500.99 38,185.42 _ 0.00 38,185.42
07-2 320 I D20:Lyon Homes T-5187 1 088 353.08 3102 59 221.30 14 950.06 74 171.36 7901 12 037.30 62 134.06 11150,487,147 1 150 487.14
N S'.\Finance\Ron FoldeMSSessment Distnct\2012-2013 Assessment Distncts\LMD\FY11-12ACTUALWD_1 1-12ACTUAL&12-13ESTIMATE_drafUl2/19/2012/Page 1 of2
ATTACHMENT 2
Page 2 of 2
CITY OF MOORPARK
Assessment District UghtLing arld i
Landscape
Fund Activity: FY 2011/2012(ACTUAL 6/31/2011)
I ACTUAL ACTUAL AC ACTUAL
AD Fund Description Fund Balance, Rev FLAL ACTUAL
Assrnt Levy FY 11/12 Interest Others Total __Ep Expenditures Net Revenue I Fund Balance, Proposed Fund
Code : j Code
Beginning Transfers In Revenue (Expenditure) Ending before Transfers in Balance,
(Adjusted) for FY 10/11
Transfers FY 12113 Ending After
Transfers
2320 Tota 1 1,088,353.08 59,221.30 0.00 14,950.06 0.00 74,171.36 1 1203730 62,134.06 1.150,487.14 0.00 1,150,487.14
06-01 2321 1 D21:Shea Homes T-5133 1 44,546.47 3102 3,07075 45,816.88
599.42 3,670.17 2,399.76 1,270.41 45,816.88
2321 Total 44,546.47 3.070.75 .00 59942 0.00 3,670.17
- 2,399.7 1,270.41 45,816.88 0.00 45,816.88
M2 M-.Pandee-Homes.es t_ 2,820,204.42 180,035.35 0_ 7901!
!Landscape _5645 3102 33,565.00 1 11,450.00 225,050.35 1 559,787.04 (334,736.69) 2,485,467.73 2,485,467.73
07-01 I -T-504! 4,156.04 ---4,156.04 --- .-- 4,156.04 40,444.59-01 t2322 D22:Pardee Homes 5 Park 36288.55 3104 7 ---
Mai nt
2322 Total -----j-2.856'492.97 184,191.39 0.00 33,565.00 11,450.00 229,206.39 1 559,787.04 (330,580.65) 2,525,912.32 0.00 2,525,912.32
2323 D23:Suncal/Vistas T-5130(not 5.395.34 3102 71.74 71.74 71.74 5,467.08 5,467.08
---_ completed) I
2323 Total 5,395.34 0.00 0.00 1 71.74 0.00 0.00 71.74 5,467.08 0.00 5,467.08
2 3102
-07--04 32-4JD 4�Casinq Storage(Back-up) 22,147.96 287.52 287.52 287.52 22,435.48 22,435.48
2-324 Tota 1 22,147.96 0.00 0.00 287.52 0.00 287.52 0.00 287.52 22,435.48 0.00 22,435.48
_2 D25: Nearon Village at Moorpark 6,731.28 89.48 89.48 89.48 6,820.76 6,820.76
-07-03 325T 3102
2325 Total 6,731.28 0.00 0.00 89.48 0.00 89.48 0.00 89.48 6,820.76 0.00 6,820.76
09-01 2326 7D26-Warehouse Discount Center 4,369.03 0.34 58.45 58.79 58.79 4,427.82 4,427.82
2326 Total 4,369.03 0.34 0.00 58.45 0.00 58.79 0.00 58.79 4,427.82 0.00 4,427.82
-1-0_-01 any Square Park Lane& 544.20 0.34 37.84 38.18 38.18 582.38 582.38
Moorpark Ave CPD2005-02(Back-
2331 Total
544.20 0.34 0.00 37.84 0.00 38.18 0.00 38.18 582.38 0.00 582.38
--- 2:HFR 145 Park Lane CP
0-02 M2 73
D2005- 1 302.74 316.24 37.27 353.51 353.51 656.25 656.25
�03(Back-up) I
2332 Total i 302.74 316.24 0.00 37.27 0.00 - 353.51 0.00 353.51 656.25 0.00 656.25
,Grand Total 1 6,353,139.83 1,372,557.49 395,929.77 84,357.01 20,886.98 1,873,711 25 1 1 2,188,169.83 (314,438.58) 6.038,701.25 419,954.02 6,458,655.27
F-`
1--A
(A) S.TinancelRon FoldeMssessment Distdct2012-2013 Assessment DistdctslLMD\FY11-12ACTUAL�AD-11-12ACTUAL&12-13ESTIMATE_dmft/12/19/2012/Page 2 of2
ATTACHMENT 3
Page 1 of 2
CITY OF MOORPARK
Assessment District-Lighting and Landscape
-T-
Eund Activity: FY 2012/201 (ESTIMATE as of 12/18/2012)
7 BUDGET
DdIfF PROPOSED BUDGET ESTIMATE
r Expenditures ADJUST Ex Net Revenue I Fund Balance Proposed Fund
7 Fund Description Fund-Balance, Assrnt Levy FY 12/13 Interest :-P i
4b Re,
code Transfers In Outstanding (Expenditure) En( Transfers in Balance,
Beginning Revenue Ending before
(Adjusted) for FY 11/12 LMD's Tran sfers FY 13/14 Ending After
(JE 7190) Transfers
00 H61-
84-2 :2300 Liqhtinq (116.647.70) 31ff 244,300.00 116,647.70 360,947.70 -3 9--9-.'0-C-0--.0-0- (34,052.30) (150,700.00) 150,700.60
374,298.5 ) 87,704.77 0.00
- 228,751.00 3 9,5 5 3-37 1- 2
84-2 Landscaping t--�-163,698.59� it"i 1 180,600.00 9 7901 1 0.00
7902
L
8�2 ..Total (310.346.29)1 1 424,900.00 310,346.29 0.00 1 735,246.29 1 623,751.00 39,553.77 L11-941.52 (238,404.77) 2_38 404.77 0.00
4 2kl-61:Pecan Ave T-2-91 �---47-CVIT,-3102! 9,700.00 1 1 9,700.00 1 7111 15,763.00 5,835.13 (11,898.13), (11,428.02) 11,428.02 0.00
0.00 0.00 9,700.00 15.763.00 5 0.00
�2301 Total 470.11 9,700.00 8M.131 (11,898,13) (11,428.02) 11.426.62____
4 r 3102
84-2 12302 �D2 Steeple HIWI-Area T-2865 42�05 7250000 1,000.00 73.500.00 7111 81.:�93.58 13,754.21 (21,647.79) K.N4.26 52,994.26
84-2 �2302 D2:Steeple H_111 Area T-2865 Drains i 17,975.24 3103 1-400-0-0 1,400.00 8902 446.00 954.00 18,929.24 18,929.24
2302 Total 1:623.-50 0:00 71,923.50
92,617.29 -73,900.90_1____0.00 1,000-00 L_ 74,900.00 81,839.58 --(-201693.79) 71,923.50 - ---- --
84-2 --
84-2 12303 ID3:Buftercreek/Peppermill T-3023 (I_OH.76) 3102 3,100.00 1 1,036.76 4,136.76 7901 4,521.00 416.81 (801.05) (1,837.81) 837.81 0.00
(1,036.76) 3,100.00 1,036.76 0.00 4,136.76 4,521-00 ----416.81l (801.05) (1,837.81) 1 83781 0.00
�2303 Total
-C4---2-- 1 2304 1 D4:Williams Ranch Rd T-3274 (3,65-1 A-Tj 102 1 6,500.00 3,951.47 1 10,451.47 7901 6,597.00 2,083.97 1 1,770.50 (2,18 .97) .97 .00
18-0.
,2304 Total (3,951.47) 6,500.00 3,951.47 0.00 10,451 A7 6,597.00 2,083.97 11770.50 -(2,180.97) 2,180.97 1 --.--0.00
-F 0.00
8�4 3102 .74) 63,577.74
_LZ305 D5:Pheasant Run-Area T-3019/3525 (28,421.71) 02� 23,500.00 28,421.71 51,921. 1,1111 68.322.00 18,755.74 (35,156.03)
84-2 12305 IbD Pheasant Run Area T-3019/3525 1,840.03 3103 500.00 500.00 1 1902 i 446.00 54.00 1,894.03 1,894.03
Drains
2305 Total (26,581.68)1 1 24,000.00 28,421.71 0.00 52,421.71 1 68,768.00 18,755.74 1 (35,1 02M)- (61,683.71) 63,577.74 1,894.03
84-2 2306 ID6 Inglewood St T-3306 (2,364.36), 3102_1 1,000.00 2,364.36 3,364.36 7101 11693,00 125.04 _ 1,546.32 (818.04)_ 818.04 0.00
-- 2306 Total (2,364.36) 1,000.00 2,364.36 0.00 3,364.36.. 1,693.00 125.04 1,54632 (818.04) 818.04 0.00
84-2 2307 'D7:Moorpark Business Park(LA Ave (9,039.10) 3112 11,300.00 9,039.10 20,339.10 7901 15,656.00 3.334.35 1,348.75 (7,690.35) 7,690.35 0.00
1--abbert)
12307 Total ____ __ 11,300.00 9,039.10 0.00 20,339.10 15,656.00 3,334.35 1,348.75 (7,690.35) 7,690.35 0.00
84-2 12308 Torme-Acres-Buffer- (21,236.68)_L3102 15,300.00 21,236.68 36.536.68 7901 27,183.00 5,835.12 3,518.56 (17,718.12) 17,718.12 0.00
308 Total (21,236.68)- 15,300.00 21,236.68 1 0.00 36,536.68 27,183.00 83512 3.518.56 (17,718.12) 17,718.12 0.00
84-2 � 'A230 6-9-Moorparik-h-dustrial Park(Condor (3,460.21 3102 1,400.00 3,460.21 4,860.21 7901 4,675.00 1,667.17 (1,481.96) (4,942.17) 4,942.17 0.00
rive)
--- 12309 Total -_ - - -1 (3,460.21)1 60.21 0.00 4,860.21 4,675.00 1,667 (1,481.96) (4�942.17) 4,942.17 0.00
84-2 F231-0 '-15-16.-Moun�tin Me�id-ows PC-3 (37,477.97) 31 11 7901 198.261.00 70,855.01 1 (36,638.04) (74,116.01) 74,116.01 0.00
$902 4-
84-2 2310--b-10:Mountain Meadows PC-3 Drains 39,080.16 3103 7,500.00 7,500.00 5,351.00 2,149.00 1,229 16 41,229.16
2310 Total 1,602.19 201.500.00 37,477.97 1,000.00 239,977.97 203,612.00 70,855.01 (34,489.04)1 (32,886.85) 74,116.01 41,229.16
84 2 ----
311 011:Alyssas Ct T-4174 11219.18 3102 3,000.00 3,000.00 1 791, 1,421.00 416.80 1,162.20 2,381.38 -2-,381.38
2311 Total 1,219.18 1,421.00 4 1660
- -----;�000 00 0.00 0.00 --- 3,000.00 1 1,162.20 � 2,381.38 0.00 2,381.38
84-2 12312 J DI 2:Calrsberg Specific Plan Area 3102 266,800.00 1,00000 267,800,00 7901 1 175,725.48 50,848.90 41.225.62 1 611,300.27 611,300.27
- �Z�3-1-2 Total 1 570,074.65 --.-T----LL266800.90 0.00 1,000.00 267,800.00 1 175,725.48 50,848.90 1 __41,225.62 611,300.27 0.00 611,300.27
842 123-1 3FD-13 unassigned -0-0-0-- 1
Red J__ 0.00 0.00 0.00 0.00
2313 Total 0.00 (i-00 0.00 0.00 0.00 0.00 0.00 1 0. 0.00 0.00 0.00
2
oDIJ-3-14--1-6-1�wil-s�i-r-e--B-uil-d-ers--T--5-20-1--------(-2-,-619.47)I 1,500�00 2,619.47 4,119.47 1,250.39 3,000.39 0.00
--- 315wo(2 619.47 12314 T�ial 1,500.00 2,619,471 0.00 4,119.47 3,250.00 11'250.�3:!-;�-----(380-9 i)� (3,000.39) 3,000.39 0.00
0�2-12315� ID15:TollBrothersT-49281,841184.07 3112 59,400.00 2,000.00 61,400.00 7901 216,618.00 (8,983,52) (146,234.48) 1,694,949.59 1,694,949.59
2315 Total---- _Lq"4.07 59,400.00 0.00 2,000.00 61,400.00 216,618.00 (8,983.52) (146,234.48) 1,694,949.59 0.00 1,694,949.59
01-3 '2316 'D16 Cabrilo-T-5161 _____29543.57 3102 2,600.00 1,000.00 3,600.00 7101 11,935.00 1,667.17 (10,002.17) 19,541.40 19,541.40
9 3103 0.00 8902
)-44 T-516- -4-6-,-27-3-.9- --- 41,273.99
91-3 2316 D16:Cabrillo I-Drains 5,000.00 (5,000.00) 41,273.99
12316 Total 75,817.56 2,600.00 0.00 1,000.00 3,600.00 16,935.00 1,667.17 (15,002.17) 60,815.39 0.00 60,815.39
-T231�7 -DW 0.00 0.00 1 0.00 0.00 0.00
2 3�1 7 Total I unassigned 0.00 0.00
0,00 0.00 1 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2 3 16,833-- 2,30 0.0-0
8 7
3 F8 D 1&ifohmer -5-307 .26 3102 0.00 2,300.00 1 7901 L 12,190 8.00 2,083.97 (11,981.97) 4,851.29 4 851.29
04-1 12318 151-8:Colmer T-5307 Drains 18,727.43 -3 t�0�3 0.00 8902 .00 18,727.43 18,727.43
35,560.69 2,300.00 000 �17-6.6-0 2,300.00 12,198.00 1 2.08397 (11,981.97)l 23,578.72 1 0.00 23,578.72
2318 Total
05-0112 -5264( 3311602
_�019:M&M PM Back-up) 38,185.42 0.00 1 7901 (23,515.86) 23,515.86 61,701.28 61,701.28
12319 Total 38,185.42 0.00 0.00 i 0.001 0.00 0:00 (2.3,515.86) 23,515.86 61,701..28+_ 0.00 61.701.28
439
-67--T;2320- 7 :Lyon Homes T-5187 1.150,487.14 3102 58,200.00 1,000.00 59,200.00 _7901 0.00 (59,097.25) 118,297.25 1,268.784.39 1,268,784.39
1�-320 T't ----------- 1'150'48714 58,200.00 0.00 1,000.00 59,200.00 -- 0.00 (59,097.25) 118,297.25 1.268,784.39 0.-00 11268,784.39
1:Shea Homes T-5133. - 45,816 88 6,100.00 6,100.00 7901 0.00 (44,221.94)!, 50,321.94 96,138.82 96,138.82
142321 Total 45,816.88 1 6,100.00 0.00�---0.00-! 6,100.00 0.00 (44,221.94)1 50,321.94 1 96,138.82 0.00 96, 38.82
N
1A S:1Fimmce\Ron FolderlAssessrnent D,strict12012-2013 Assessment District nLMD\FY11-12ACTUAL\AD 11-12ACTUAL&12-13ESTIMATE_d,afV12272012/Page 1 02
ATTACHMENT
Page 2 of 2
CITY OF MOORPARK -
Assessment District Lightingand_Landscape
-- -- --- _ _._. -�--- -__.. ---- ----- ---- - -- ---� - ---- L-- __ --- --- -.- -- - - - --- --- ---
Fund Activity. FY 2012/2013(ESTIMATE as of 12/1812012)
_ ___I '-
- - -
.___ i-....- Code i. BUDGET PROPOSED BUDGET Coe UDGET ESTIMATE p
AD Fund Description Fund Balance,i Assmt Levy FY 12/13 Interest Total Expenditures I ADJUST Ex Net Revenue/ !Fund Balance,I Proposed Fund
Begmmng Transfers In ( Revenue Outstanding (Expenditure) Ending before Transfers in Balance,
(Adjusted) for FY 11/12 ! LMD's Transfers FY 13/14 Ending After
(JE 7190) Transfers
07-01 _ -- - -- 3102 ! _ ----- --- . - i 81,583 52 L - - - ---
2322 D22 Pardee Homes T-5045 2,485,467.73 7901 (637,325.22) 1,848,142.51 1,848,142.51
Landscape
07-01 - ----- --- 71,500.00 --- 3 OOOAO 174,500 00 - -893 408.74 ii.__--- ___._--
2322 D22:Pardee Homes T-5045 Park 40,444.59 3104 0.00 j ( )' 0.00 40,444.59 40,444.59
Maint -_ - ------ - - - -------
- - - - - - -- 1- ---- _- - - - - -- 00.00 -1 - -i.__ - -- -- -( --� - .- --- -- ---- --- --
-- 2323 Total 2,525 912.32 3 Oz _ 171 500,00 0.00 3,000.00 17.4,500 00 893,408.74 81,583 52 (637,325 22)1 1,888 587.10 0 00 1,888,587.10
587.10
322 T
- - - ---
0.00 5,467.08 5,467.08
completed) _ _ _ _ --
- _ - --0 - ._ ----± - --- -- - - - ------
- fi -- --
,2323 Total SuncalNistas T-5130(not 5,467.08 � aloz ! 0.00 0.00 0.00 0 00 ;__ T--__ 0.00 __ 0.00 0 00 5,467.08 0.00 5,467.08
- -- y-- . aloz' y- _ 0. -6.06-0,00 1 22,435.48 22,435.48
07 04 2324 D24 Casmo Stora_e(Back-up) 22,435.48 _ 0 00 .- _ _
2324 Total _ g ( pp) 22,435.48 I I � 0.00 i � -- - _---- _-- -
_- _._I - � _ 0 00�_ 22,435.48 _ 0 00 22,435.48
0.00 0.00 0.00 0 00 0.00 0 00
07-03 2325 D25.Nearon Village Moorpark 6,820.76 6,820.76 6,820.76
09-01
__[(Back-up)
- - - - -
_T- - -
2325 Total _ _ 6 820.76- ! 0.00 0.00 0.00 00 0000 -0.00
0.00 L 0.00 6,820.76 0 00� 6,820.76
-er --- _ 0.00 0.00 _ _ - -
_ _ 0.00 4,427.82 4,427.82
2326 D26 Warehouse Discount Center I 4 427.82 I �_ - �-1 I 0.00 _ 4,42_7.82 0.00 4 427.82
- - - ----
2326 Total_ ___4 427.82 0.00 0.00 0.00 0.00 i _
10-01 2331 D31:Tuscany Square Park Lane& 582.38 0.00 0.00 582.38 1 582.38
Moorpark Ave CPD2005-02(Back-
10-02 2332 D32:HFR 145 Park Lane CPD2005- 656.25 0.00
331 Total 582.38 0.00 0.00 0.00 0.00 0.00 0.00 _ 0.00 582.38 _ 0.00 _ 582.38
0.00 656.25 656.25
2332 Total - 656.25 0.00 0.00 0.00 0.00 0.00 0.00
_ I 0.00 656.25 0.00 656.25
Grand Total - - -_ 6,038,70125 1,344,000.00 419,954.02 10,000.00 1,773,954.02___ 2,373,614.80 11081.46 _ (600,742.24) 5,437,959.01 1 425.714.39 5.863,673.40
73.40
I I
N
(11 S.1FinancelRon FolderWssessment District12012-2013 Assessment Districtsl LMD1FY11-12ACTUALtAD_11-12ACTUAL&12-13ESTIMATE_draR/12127/2012)Page 2 02