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HomeMy WebLinkAboutAGENDA REPORT 2008 0116 CC REG ITEM 10FzIEE MOORPARK CITY COUNCIL AGENDA REPORT TO: The Honorable City Council FROM: Johnny Ea, Finance Director By: Irmina Lumbad, Finance /Accounting Manager DATE: January 2, 2008 (CC Meeting of January 16, 2008) { O• R City Council Meetie „ SUBJECT: Consider Resolution Amending the FY 2007/2008 Budget and Authorizing the Transfer of Gas Tax and General Funds to Cover FY 2006/07 Year -End Deficits in Certain Funds for the City's Landscaping and Lighting Assessment Districts BACKGROUND On June 20, 2007, the City Council approved the assessments for the City's Landscaping and Lighting Districts for FY 2007/08. In the staff report accompanying that action, it was mentioned that certain Assessment District Funds were projected to show a FY 2006/07 year -end deficit. It was also mentioned that, consistent with prior year practices, when the actual FY 2006/07 year -end figures were known, staff would present to the City Council, a budget amendment approving appropriations and fund transfers to "zero -out" those deficits. DISCUSSION A. Actual FY 2006/07 Year -End Deficits Attached as Exhibit 2 (Page 1) is a schedule showing the Fund Activity for the Assessment District Funds for FY 2006/07. Certain of those Funds show a FY 2006/07 year -end deficit, summarized as follows: FY 06107 FY 06/07 Beginning Transfer In Ending Fund Balance Jun -07 Revenue Expenses Balance 2300: Landcaping - Citywide ($103,338) $103,338 $196,726 $315,463 ($118,737) 2305: Landscaping - Dist. 5* ($9,678) $9,678 $29,867 $41,480 ($11,613) 2310: Landscaping - Dist. 10 ** $6,917 $0 $219,091 $246,861 ($20,852) Total ($106,099) $113,016 $445,684 $603,803 ($151,203) ... Notes: * Dist. 5: Tierra Rejada Rd. Parkways: Peach Hill Rd to SCE Easement ** Dist. 10: Mountain Meadows * ** At the time of budget adoption in June 2007, this was estimated to be $202,382. Honorable City Council January 16, 2008 Page 2 B. Proposed Adjustments Consistent with prior year actions, it is proposed that the street lighting deficit be funded by the Gas Tax Fund, and the deficits in the various landscaping Districts be funded 50 -50 by the General Fund and the Gas Tax Fund. Based on this funding strategy, the actions recommended by the attached Resolution are summarized as follows: To Be Transferred to: From Fund Gas Tax Fund 2300: Landcaping - Citywide $59,369 2305: Landscaping - Dist. 5* $5,807 2310: Landscaping - Dist. 10 ** $10,426 Total $75,601 From General Fund $59,369 $5,807 $10,426 $75,601 Total $118,737 $11,613 $20,852 $151,203 Notes: * Dist 5: Tierra Rejada Rd. Parkways: Peach Hill Rd to SCE Easement US Tract 3019 and Tract 3525 ** Dist 10: Mountain Meadows C. FY 2007/08 Projected Deficits It is anticipated that the Landscaping and Lighting Maintenance District Funds will again show a deficit at the end of FY 2007/08. FY 2007/08 Fund Activity chart is attached as Exhibit 2 (Page 2). The estimated amounts are summarized as follows: Fund 2300- Lighting Citywide 2300- Landscaping Citywide FY 07/08 2305- Landscaping - Dist. 52 2307- Landscaping - Dist. 73 2308- Landscaping - Dist. 84 2309- Landscaping - Dist. 95 2310- Landscaping - Dist. 106 Expenses Total Notes: ' Offset by Fund Transfer approved by the attached Resolution 2 District 5: Tierra Rejada Rd. Parkways: Peach Hill Rd to SCE Easement US Tract 3019 & Tract 3525 3 District 7: Parkway North Side of Los Angeles Avenue, East of Gabbert Road 4 District 8: Home Acres Buffer 5 District 9: Parkway at Condor Drive and L. A. Avenue East 6 District 10: Mountain Meadows G 0 n, FY 07/08 FY 07/08 Projected Beginning Ending Balance' Revenue Expenses Balance $11,885 $241,765 $302,000 ($48,350) ($118,737) $295,952 $381,974 ($204,759) ($11,613) $34,953 $41,294 ($17,954) $3,524 $11,950 $16,147 ($673) $12,247 $15,895 $33,685 ($5,543) $318 $1,360 $2,050 ($372) ($20,852) $215,132 $247,727 ($53,447) ($123,229) $817,007 $1,024,877 ($331,099) Notes: ' Offset by Fund Transfer approved by the attached Resolution 2 District 5: Tierra Rejada Rd. Parkways: Peach Hill Rd to SCE Easement US Tract 3019 & Tract 3525 3 District 7: Parkway North Side of Los Angeles Avenue, East of Gabbert Road 4 District 8: Home Acres Buffer 5 District 9: Parkway at Condor Drive and L. A. Avenue East 6 District 10: Mountain Meadows G 0 n, Honorable City Council January 16, 2008 Page 3 It is anticipated that the actual FY 2007/08 year -end deficit will be funded by a fund transfer, similar to the one requested herein. It should be noted that currently the Gas Tax Fund is projected to have no fund balance as of June 30, 2008 and the TDA Article 8 fund which can be used for street purposes has a projected fund balance of approximately $149,000 as of June 30, 2008. FISCAL IMPACT The FY 2007/08 Budget already includes certain estimated Fund Transfer amounts for the anticipated Assessment District Fund deficits. The attached Resolution amends the FY 2007/08 Budget by revising the appropriated amounts of the Fund Transfers to equal the actual FY 2006/07 year -end deficits. The net fiscal impact is a budget decrease in the amount of $51,179 as described in Exhibit "A" of the attached resolution. As stated in this report, combined Gas Tax and TDA Article 8 fund balance is relatively small and will probably not be available to fund these deficits in the future due to other street expenditures. This will require more funding from the General Fund Reserve unless assessment revenue is increased or services reduced. STAFF RECOMMENDATION Adopt Resolution No. 2008 - (Roll Call Vote) Attachments: Exhibit 1: Resolution Exhibit 2: FY 2006/07 Actual Fund Activity FY 2007/08 Estimated Fund Activity o U 0 3 Exhibit 1 RESOLUTION NO. 2008 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, AMENDING THE FISCAL YEAR 2007/08 BUDGET TO APPROVE CERTAIN APPROPRIATIONS AND FUND TRANSFERS FROM THE GENERAL FUND RESERVES [FUND 1000] AND THE GAS TAX FUND RESERVES [FUND 2605] REQUIRED TO FUND FISCAL YEAR 2006/07 YEAR -END DEFICITS FOR CERTAIN ASSESSMENT DISTRICT FUNDS AS DEFINED HEREIN WHEREAS, on June 20, 2007, the City Council adopted the Budget for Fiscal Year 2007/08; and WHEREAS, a staff report has been presented to the City Council requesting a budget decrease in the aggregate amount of ($51,179); and WHEREAS, said staff report has been presented to the City Council requesting fund transfer in the aggregate amount of $151,203; and WHEREAS, said staff report discusses that the FY 07/08 Budget includes funds to cover the FY 06/07 year end deficits for certain Lighting and Landscape Districts; and WHEREAS, Exhibit "A ", attached hereto and made a part hereof, describes said budget amendment and its resultant impacts to the budget line item(s). NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. That a Budget Amendment in the aggregate decrease of ($51,179), as more particularly described in Exhibit "A ", is hereby approved. SECTION 2. That a fund transfer in the aggregate amount of $151,203 as particularly described in Exhibit "A ", is hereby approved. 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, 2008. Patrick Hunter, Mayor ATTEST: Deborah S. Traffenstedt, City Clerk Attachment: Exhibit'A': Budget Appropriation and Fund Transfer Detail Resolution No. 2008 - Page 2 Budget Appropriation and Fund Transfers Required to Fund FY 06107 Year -End Deficits In Certain Assessment District Funds A. Fund Allocation Exhibit "A" Fund No. Fund Description Amount 1000 General Fund $59,614 2605 Gas Tax Fund $110,794 $15,987 Total $51,179 B. Fiscal Year 2007/08 Budget Appropriation Budget Number Adopted Budget Budget Change Revised Budget FROM: Fund 2605 Fund 1000 Total 1000- 7900 - 000 -9820 $15,987 $59,614 $75,601 2605- 7900 - 000 -9820 $186,395 ($110,794) $75,601 Total $202,382 $51,179 $151,203 Total $75,601 1 $75,601 1 $151,203 TO: 2300 -3720 (Lighting) $47,280 ($47,280) $0 2300 -3720 (Landscaping) $123,127 ($4,390) $118,737 2305 -3720 $10,662 $951 $11,613 2310 -3720 $21,313 ($461 ) $20,852 Total $202,382 ($51,179), $151,203 C. Appropriation Allocation To Be Transferred to: From From Fund Fund 2605 Fund 1000 Total 2300 -3720 $59,369 $59,369 $118,737 2305 -3720 $5,807 $5,807 $11,613 2310 -3720 $10,426 $10,426 $20,852 Total $75,601 1 $75,601 1 $151,203 Approved as to Form: �� CITY OF MOORPARK Assessment Districts - Lighting and Landscape Fund Activity: FY 2006/2007 (ACTUAL 1212007) Roll Forward from 05!06 Per TrialB.L,- (ZI (YI (A) =Z +Y (B) (C) (D) (E) (F)= B +C +D +E (G) (H) =E -G (I) =A -H EXHIBIT 2 PAGE 1 (J) (K) = I -J AD Fund Description Fund Balance, Beginning Adjustment un Balance, Beginning (Adjusted) Rev Code Assmnt Levy Transfers In Rev #3720 Interest Others Total Revenue Exp Code Expenses Net Revenue/ (Expense) Fund Balance, Ending before Transfers Proposed Transfers in FY07 /08 Fund Balance, Ending After Transfers 84 -2 2300 Lighting (22,613 22,613 3100 277,718 22,613 127 300,458 8901 265,960 34,498 11,885 0 11,885 84 -2 2300 Improvements 0 0 0 0 0 0 0 0 84 -2 2300 Landscaping 103.338 103,338 3102 196,726 103,338 300,064 7901 & 7902 315,463 15.399 118,737 118,737 0 2300 Total 125,952 0 125,952 474,444 125,951 0 127 600,522 581,423 19,100 106,852 118,737 11,885 84 -2 2301 Dist 1: T -2851 24,131 24,131 3102 10,111 1,270 11,381 7901 7,939 3,443 27,574 0 27,574 2301 Total 24,131 0 24,131 10,111 0 1,270 0 11,381 7,939 3,443 27,574 0 27,574 84 -2 2302 Dist 2: L/S T2865 131,923 131,923 3102 82,446 7,630 90,076 7901 78,481 11,595 143,518 0 143,516 84 -2 2302 Dist 2: Drains 8,365 8,365 3103 1,555 1,555 8902 405 1,150 9,515 0 9,515 2302 Total 140,288 0 140,286 84,001 0 7,630 0 91,631 78,886 12,745 153,033 0 153,033 84 -2 2303 Dist 3: T -3032 2,408 2,408 3102 3,421 143 3,564 7901 2,944 620 3,028 0 3,028 2303 Total 2,408 0 2,408 3,421 0 143 0 3,564 2,944 620 3,028 0 3,028 84 -2 2304 Dist 4: T -3274 4,900 4,900 3102 7,092 282 7,374 7901 6,322 1,052 5,952 0 5,952 2304 Total 4,900 0 4,900 7,092 0 282 0 7,374 6,322 1,052 5,952 0 5,952 84 -2 2305 Dist 5: US [T3019& 3525) (9,678) (9.678) 3102 29,867 9,678 39,545 7901 41,480 (1.935) (11,613) 11,613 0 84 -2 2305 Dist 5: Drains 1,773 1,773 3103 556 556 8902 405 151 1,924 0 1,924 2305 Total (7,905) 0 (7,905) 30,422 9,678 0 0 40,100 41,884 (1,784) (9,689) 11,613 1,924 84 -2 2306 Dist 6:T -3306 1,244 1,244 3102 1,027 67 153 1,247 7901 1,090 157 1,401 0 1,401 2306 Total 1,244 0 1,244 1,027 0 67 153 1,247 1,090 157 1,401 0 1,401 84 -2 2307 Dist 7: NE LA & Gabbert 4,031 4,031 3102 15,514 251 15,765 7901 16,272 (507 ) 3,524 0 3,524 2307 Total 4,031 0 4,031 15,514 0 251 0 15,765 16,272 507 3,524 0 3,524 84 -2 2308 Dist 8: Buffer 12,398 12,398 3102 16,936 638 17,573 7901 17,724 151 12,247 0 12,247 2308 Total 12,398 0 12,398 16,936 0 638 0 17,573 17,724 151 12,247 0 12,247 84 -2 2309 Dist 9: Condor 227 227 3102 1,652 15 1,668 7901 1,577 91 318 0 318 2309 Total 227 0 227 1,652 0 15 0 1,668 1,577 91 318 0 318 84 -2 2310 Dist 10: PC -3: L/S 6,917 6,917 3102 218,052 1,039 219,091 7901 246,861 27,769 20,852 20,852 0 84 -2 2310 Dist 10: Drains 36,059 36,059 3103 8,057 1,561 9,619 8902 4,800 4,819 40,878 0 40,878 2310 Total 42,976 0 42,976 226,110 0 1,561 1,039 228,710 251,660 22,951 20,025 20,852 40,878 84 -2 2311 Dist 11:T4174 4,894 4,894 3102 1,549 255 1,804 7901 847 957 5,851 0 5,851 2311 Total 4,894 0 4,894 1,549 0 255 0 1,804 847 957 5,851 0 5,851 84 -2 2312 Dist 12: Carlsberg 358,744 358,744 3102 143,965 16,319 160,284 7901 182,604 (22.320 ) 336,424 0 336,424 2312 Total 358,744 0 358,744 143,965 0 16,319 0 160,284 182,604 (22,320) 336,424 0 336,424 84 -2 2313 Unassigned 0 0 3102 0 7901 0 0 0 0 2313 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 AM 1-U21/2"'IMS1 ', S„ ly; 5 0.11111 018 's v4 e;49' e# : ",R +,. 1- r MINK 2000 2314 Dist 14: T -5201 [Wilshire] 2,858 2,858 3102 1,379 420 1,799 7901 1,265 534 3,392 0 3,392 2314 Total 2,858 0 2,858 1,379 0 420 0 1,799 1,265 534 3,392 0 3,392 2000 2315 Dist 15: T4926 [Toll] 1,628,566 1,628,566 3102 53,257 84,443 137,699 7901 58,280 79,419 1,707,985 0 1,707,985 2315 Total 1,628,566 0 1,628,566 53,257 0 84,443 0 137,699 58,280 79,419 1,707,985 0 1,707,985 2000 2316 D -16: T -5161 Cabrillo L/S 49,191 49,191 3102 1,821 4,415 6,236 7901 9,129 (2,893 ) 46,298 0 46,298 2000 2316 Dist 16: Drains 36,680 36,680 3103 694 694 8902 694 37,374 0 37,374 2316 Total 85,871 0 85,871 2,515 0 4,415 0 6,930 9,129 2,199 83,672 0 83,672 2000 2317 Unassigned 0 0 0 0 0 0 0 2317 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 2000 2318 D -18: T -5307 Flo L/S 26,037 26,037 3102 3,711 1,645 5,355 7901 12,133 6,778 19,260 0 19,260 20001 2318 Dist 18: Drains 8,204 8,204 3103 4,281 4,281 8902 4,281 12,485 0 12,485 2318 Total 34,242 0 34,242 7,991 0 1,645 0 9,636 12,133 2,497 31,745 0 31,745 2000 2319 Dist 19: M &M 15,600 15,600 3102 2,929 805 3,735 7901 3,735 19,335 0 19,335 2319 Total 15,600 0 15,600 2,929 0 805 0 .3,735 0 3,735 19,335 0 19,335 2000 2320 Dist 20: Lyon Track #5187 4,775 4,775 3102 13,482 257 13,740 0000 3,766 9,973 14,749 0 14,749 2320 Total 4,775 0 4,775 13,482 0 257 0 13,740 3,766 9,973 14,749 0 14,749 2000 2321 Dist 21: Shea Homes #5133 4,554 4,554 3102 240 240 0000 0 240 4,794 0 4,794 2321 Total 4,554 0 4,554 0 0 240 0 240 0 240 4,794 0 4,794 2000 2322 Dist 22: Pardee Track#504E 4,181 4,181 3107 148 148 0000 3,260 (3,112 ) 1,069 0 1,069 2322 Total 4,181 0 4,181 0 0 148 0 148 3,260 (3,112) 1,069 0 1,069 2000 2323 Dist 23: Sun Cal #5130 4,636 4,636 3102 244 244 0000 0 244 4,880 0 4,880 2323 Total 4,636 0 4,636 0 0 244 0 244 0 244 4,880 0 2000 2324 Dist 24: Goldman Parkway 27 38 65 3102 18,487 679 19,166 7901& 0000 120 19,046 19,111 0 19,111 2324 Total 27 38 65 18,487 0 679 0 19,166 120 19,046 19,111 0 19,111 20001 2325 Dist 25: Village Moorpark 0 0 0 3102 5,000 142 5,142 7901& 0000 1,040 4,102 4,102 0 4,102 2325 Total 0 0 0 5,000 0 142 0 5,142 1,040 4,102 4,102 0 4,102 OOOTotal 1,785,310 38 1,785,349 105,040 0 93,439 0 198,479 88,994 109,485 1,894,834 0 1,894,834 rand Total 2,247,695 38 2,247,733 1,121,284 135,629 121,872 1 319 1,380,105 1,2N 99,937 2,347,670 151,203 2,498,872 S'.Tinance' Johnny's Folder \Assessment D,0,,i t'2007 2008 Assessment Districi$ %Work6heets'- 4D_Funds 0607AC1twls _120507 &JE Adj,1,712008 CITY OF MOORPARK Assessment Districts - Lighting and Landscape Fund Activity: FY 2007/2008 (ESTIMATE 1212007) Roll Ford from 06/07 Pe, Trial Balance (Z) (Y) (A) =Z +Y Per Budget From 06.07 ACTUAL (B) (c) (D) (E) (F)= B +C +D +E (G) (H) =E -G (1) =A -H (J) (K) =1 -J AD Fund Description Fund Balance, Beginning Adjustment G(106,852). Rev Code Assmnt Levy Transfers In for FY06 /07 Rev #3720 Interest Others Total Revenue Exp Code Expenses Net Revenue/ (Expense) 1 Proposed Transfers Balance, Ending After Transfers 84 -2 2300 Lighting 11,885 31oo 241,765 241,765 8901 302,000 (60,235 48,350 0 84.2 2300 Improvements 0 0 0 0 0 0 84 -2 2300 Landscaping 118,737 3102 177,215 118,737 295,952 7901 &7902 381,974 (86,022 204,759 0 2300 Total 106,852 0 418,980 118,737 0 0 537,717 683,974 (146,257) 253,109 0 84 -2 1 2301 Dist 1: T -2851 27,574 27,574 3102 6,112 1,305 7,417 7901 7,849 432 27,142 0 27,142 2301 Total 27,574 0 27,574 6,112 0 1,305 0 7,417 7,849 432 27,142 0 27,142 84 -2 2302 Dist 2: L/S T2865 143,518 143,518 3102 72,789 72,789 7901 79,337 6,548 136,970 0 136,970 84.2 2302 Dist 2: Drains 9,515 9,515 3103 1,050 7,508 8,558 8902 428 8,130 17,645 0 17,645 2302 Total 153,033 0 153,033 73,839 0 7,508 0 81,347 79,765 1,582 154,615 0 154,615 84 -2 2303 Dist 3:T -3032 3,028 3,028 3102 3,079 60 3,139 7901 3,400 (261) 2,767 0 2,767 2303 Tots 1 3,028 0 3,028 3,079 0 60 0 3,139 3,400 (261) 2,767 0 2,767 84 -2 2304 Dist 4:T -3274 5,952 5,952 3102 6,383 326 6,709 7901 8,899 (2,190 ) 3,762 0 3,762 2304 Total 5,952 0 5,952 6,383 0 326 0 6,709 8,899 (2,190) 3,762 0 3,762 84 -2 2305 Dist 5: L/S [T3019 & 35251 (11,613) (11,613) 3102 23,340 11,613 34,953 79011 41,294 (6,341) (17,954) 17,954 0 84 -2 2305 Dist 5: Drains 1,924 1,924 3103 500 500 89021 428 72 1,996 0 1,996 2305 Total (9,689) 0 (9,689) 23,840 11,613 0 0 35,453 41,722 (6,269 ) (15,958) 17,954 1,996 84 -2 2306 Dist 6:T -3306 1,401 1,401 3102 924 63 987 7901 1,750 (763 ) 638 0 638 2306 Total 1,401 0 1,401 924 0 63 0 987 1,750 763 638 0 638 84 -2 2307 Dist 7: NE LA & Gabbert 3,524 3,524 3102 11,298 652 11,950 7901 16,147 (4,197 ) (673) 673 0 2307 Total 3,524 0 3,524 11,298 0 652 0 11,950 16,147 4,197 673 673 0 84 -2 2308 Dist 8: Buffer 12,247 12,247 3102 15,243 652 15,895 7901 33,685 (17,790 ) (5,543 5,543 0 2308 Total 12,247 0 12,247 15,243 0 652 0 15,895 33,685 17,790 5,543 5,543 0 64 -2 2309 Dist 9: Condor 318 318 3102 1,356 4 1,360 7901 2,050 (690 (372 ) 372 0 2309 Total 316 0 318 1,356 0 4 0 1,360 2,050 690 372 372 0 84 -2 2310 Dist 10: PC -3: L/S 20,852 20,852 3102 194,280 20,852 215,132 7901 247,727 32,595 53,447 53,447 0 84 -2 2310 Dist 10: Drains 40,878 40,878 3103 725 1,958 2,683 8902 5,134 2,451 38,427 0 38,427 2310 Total 20,025 1 0 20,025 195,005 1 20,852 1,958 0 217,815 252,861 35,046 15,020 53,447 38,427 84 -2 2311 Dist 11:T 4174 5,851 5,851 3102 3,040 326 3,366 7901 1,110 2,256 8,107 0 8,107 2311 Total 5,851 0 5,851 3,040 0 326 0 3,366 1,110 2,256 8,107 0 8,107 84 -2 2312 Dist 12: Carlsberg 336,424 336,424 3102 279,644 16,322 295,966 7901 170,789 125,177 461,601 0 461,601 2312 Total 336,424 0 336,424 279,644 0 16,322 0 295,966 170,789 125,177 461,601 0 461,601 84 -2 2313 Unassigned 0 0 3102 0 0 0 0 0 7901 0 0 0 0 0 2313 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 MMvv,' AA .f a.' iii�'.ud 1J'3�2' "9':v iV )f Oc.rY ME", 4v o5'! 2000 2314 Dist 14: T -5201 Wilshire] 3,392 3,392 3102 1,432 140 1,572 7901 970 602 3,994 0 3,994 2314 Total 3,392 0 3,392 1,432 0 140 0 1,572 970 602 3,994 0 3,994 2000 2315 Dist 15: T4928 [Toll] 1,707,985 1,707,985 3102 111,913 82,918 194,831 7901 113,778 81,053 1,789,038 0 1,789,038 2315 Total 1,707,985 0 1,707,985 111,913 0 82,918 0 194,831 113,778 81,053 1,789,038 0 1,789,038 2000 2316 D -16: T -5161 Cabrillo L/S 46,298 46,298 3102 8,009 4,243 12,252 7901 8,200 4,052 50,350 0 50,350 2000 2316 Dist 16: Drains 37,374 37,374 3103 860 860 8902 5,000 (4,140 33,234 0 33,234 2316 Total 83,672 0 83,672 8,869 0 4,243 0 13,112 13,200 86 83,584 0 83,584 2000 2317 Unassigned 0 0 0 0 0 0 0 0 0 2317 Total 0 0 0 0 0 0 0 0 0 0 0 0 0 2000 2318 D -18: T -5307 Flo L/S 19,260 19,260 3102 16,343 1,632 17,975 7901 16,915 1,060 20,320 0 20,320 2000 2318 Dist 18: Drains 12,485 12,485 3103 5,614 5,614 8902 5,000 614 13,099 0 13,099 2318 Total 31,745 0 31,745 21,957 0 1,632 0 23,589 21,915 1,674 33,419 0 33,419 2000 2319 Dist 19: M &M 19,335 19,335 3102 13,216 979 14,195 7901 2,686 11,509 30,844 0 30,844 2319 Total 19,335 0 19,335 13,216 0 979 0 14,195 2,686 11,509 30,844 0 30,844 2000 2320 Dist 20: Lyon Track #5187 14,749 14,749 3102 20,507 326 20,833 7901 &0000 19,775 1,058 15,807 0 15,807 2320 Total 14,749 0 14,749 20,507 0 326 0 20,833 19,775 1,058 15,807 0 15,807 2000 2321 Dist 21: Shea Homes #5133 4,794 4,794 3102 28,665 326 28,991 7901 &0000 14,775 14,216 19,010 0 19,010 2321 Total 4,794 0 4,794 28,665 0 326 0 28,991 14,775 14,216 19,010 0 19,010 2000 2322 Dist 22: Pardee Track #504 1,069 1,069 3107 20,507 326 20,833 7901 &0000 19,775 1,058 2,127 0 2,127 2322 Total 1,069 0 1,069 20,507 0 326 0 20,833 19,775 1,058 2,127 0 2,127 2000 2323 Dist 23: Sun Cal #5130 4,880 4,880 3102 0 326 326 7901& 0000 0 326 5,206 0 5,206 2323 Total 4,880 0 4,880 0 0 326 0 326 0 326 5,206 0 5,206 2000 2324 Dist 24: Goldman Parkway 19,111 0 19,111 3102 0 652 652 7901 &0000 652 19,763 0 19,763 2324 Total 19,111 0 19,111 0 0 652 0 652 0 652 19,763 0 19,763 2000 2325 Dist 25: Village Moor ar 4,102 0 4,102 3102 5,185 26 5,211 7901 &0000 5,000 211 4,313 0 4,313 2325 Tots 1 4,102 0 4,102 5,185 0 26 0 5,211 5,000 211 4,313 0 4,313 00 Total 1,894,834 0 1,894,834 232,251 0 91,894 0 324,145 211,874 112,271 2,007,105 0 2,007,105 and Total 2,347,670 0 2,347,670 1,270 994 151,203 121,070 0 1,543 267 1,515 875 27,392 2,375,081 331,099 2,706,160 EXHIBIT 2 PAGE 2 S:Tin - Q.hnny's FoklarrA.ssesemenl Dl t- 1,2007 -2006 Assessment Dlslri WWorksheelsAD _Rinds_0607ACluals_1206078JE Adj.l 8,'2008