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HomeMy WebLinkAbout1979-08-08 Budget COUNTY SANITATION DISTRICTS OF ORANGE COUNTY ATIpN — 5 ,repo„ .a of a A °e jtS S .�. O U O�A` eece E co `7 AVTG BUDGET RECOMMENDATIONS 1979 - 1980 FISCAL YEAR COUNTY SANITATION DISTRICTS of ORANGE COUNTY,CALIFORNIA two P.O.BOX 8r27 10844 ELLIS AVENUE FOUNTAIN VALLEY,CALIFORNIA92708 (714)540.2910 July 31 , 1979 -" (714)962.2411 �+ TO: Boards of Directors . FROM: J. Wayne Sylvester, Director of Finance SUBJECT: Transmittal of Individual Districts' Budget Recommendations for 1979-80 Fiscal Year Enclosed herewith are the proposed 1979-80 budgets for each of the seven Districts. The material has been reviewed by the Executive Committee which recommends adoption by the respective Boards at the August 8th meeting. SUMMARY The 1979-80 budgets total 140.6 million, summarized and compared with 1978-79 as d„ follows: - SUMMARY 1979-80 BUDGET COMPARISON - (In Millions of Dollars) Increase 1979-80 REQUIRE}T�IS 1978-79. 1979-80 (Decrease) E of Dndget Joint Treatment Works M60 $ 8.2 $ 8.4 $ 0.2 6.0E District Operating G Other Expenditures 2.5 2.3 (0.2) 1.6 Treatment Plant Construction 31.0 $7.1 26.1 40.6 District Sewer Construction 12.8 15.4 2.6 11.0 Debt Service 2.1 2.1 0.0 1.5 Sub-Total $ $6.6 S 85.3 S 28.7 60.7E u� Construction Reserves $ 58.8 $ 45.0 $03.8) 32.0E Other Reserves 9.9 10.3 0.4 7.3 Sub-Total $ 68.7 $ 55.3 $(13.4) 39.3% Total Requirements $ 125.3 $ 140.6 $ 15.3 100.0s FUNDING low Carry-Over $ 20.9 $ 23.8 $ 2.9 1G.9E Appropriated Reserves 67.7 66.8 (.9) 47.S Sub-Total $ 88.6 $ 00.6 $ 2.0 64.4E Tax Allocation $ 9.2 $ 9.7 $ S 6.9E Tax Levy 1.9 1.8 (.1) 1.3 Constructicn Grants 13.8 2S.0 ll.2 17.8 Fees 4.1 S.3 1.2 3.8 Interest 6 Other 7.7 8.2 .S 5.8 .r Sub-Total $ 36.1 $ 50.0 $ 13.3 35.6E Total Funding $ 125.3 $ 140.6 S 15.3 100.0% er *Adjusted for Liter-District 'transactions The source and application of the 1979-80 budgetary dQllar is depicted in the following charts: L.+ CONSTRUCTION RESERVES Ld .32 i DEBT .01 TREATMENT PLANT DIST 0 S M .02 EXPANSION i DISTRIC 6W .41 CONSTRUCTIOI SHARE .11 OTHER OF RESERVES JO .07 .06 APPROPRIATED RESERVES 6W BUDGET REQUIREMENT :4$ DOLLAR AX LEVY .01 TOTAL REQUIREMENTS s140.6 MILLION TAX ALLOCATION CARRY-OVER .07 .17 ' INTERES FEDERAL & 1� & FEES OTHER STATE o4 .06 GRANTS .17 Wei SOURCE 1 Adjusted for Inter-District Transactions BUDGETED REVENUE DOLLAR TOTAL AVAILABLE $140.6 MILLION TAX ALLOCATION/REVENUE PROGRAM Pursuant to the Revenue Program approved by the Joint Boards in April , the Dis- tricts' share of the 1% ad valorem property tax levy will be totally allocated to the operating funds of the respective Districts to pay operation and maintenance costs in compliance with regulations of the Environmental Protrction Agency (EPA) and the State Water Resources Control Board (SWRCB) . In the past a major portion of capital financing has been funded by a part of the ad valorem tax. Future capital needs will be provided from existing reserves and other revenue sources such as connection and annexation fees and annual industrial excess loading fees. The tax levy for bond funds is, of course, over and above the 1% tax allocation. � Although the Governor has now signed AB 8, the funding bill for local government, at this writing the method of allocating the l% levy to local government entities has not yet been determined by the County. Therefore, we have assumed for budgetary purpose that each District's appropriation will increase 6% over 1978-79. AB 8 is permanent, long-term funding legislation which has eliminated the provision of SB 154 (1978 legislation implementing Proposition 13) that threatened to deny the Districts their future pro rata share of the l property tax levy. Thus, cash flow projections included with the budget recommendations have taken this into f account and conservatively estimate an annual increase of 6% in the amount to be apportioned. However, these monies may be insufficient to fund the residential community's share of operating and maintaining the Districts' facilities in the future and an alternative funding method will have to be adopted to cover such costs. The possible alternative methods are: (1) Hearing and separate levy of special assessment (user charge) on bw the property tax bill (2) Separate user charge collected on water purveyors utility bill (3) Direct billing by Districts of a separate user charge (4) Election to authorize separate ad valorem tax levy The timing of any user charge implementation will depend upon the fiscal year in which the ad valorem tax allocation becomes inadequate to cover M & 0 costs. The �+ staff will be further analyzing the actual allocations as the Revenue Program is phased into implementation and will report back to the Boards in mid-year in this regard. Based upon our current estimates, it appears as if Districts 1 , 5, 6 and 11 may be faced with adoption of a user charge alternative as soon as 1980-81 . If, how- ever, the proposed consolidation presently under consideration by the Boards 'o' occurs a user charge decision could be delayed at least one year. Under the Revenue Program industrial/large commercial users are charged on the p., basis of actual use and receive credit for ad valorem taxes paid in essentially the same manner followed since adoption of the uniform industrial waste ordinance in 1970. Institutional/tax exempt users will be billed separately by the Districts based on actual use. This latter group has been interpreted to' exempt local governmental agencies from user charges and, therefore, it appears the dischargers within this group will be limited to State and Federal properties. LONG-RANGE PROJECTIONS Included with the budget recommendations are five-year cash flow forecasts which estimate income and expenditures of the several Districts through 1983-84. The cash flows have been shown separately for the operating, capital and debt retire- ment elements of each District's fiscal projection. Operating Funds A review of the operating fund cash flow estimates will enable the Directors of each Board to determine when their respective District will have to consider alternative user charge funding. Projected cost increases are, for the most part, directly attributable to federal and state secondary treatment requirements and other. regulatory impositions. Current inflationary trends are also reflected. The increasing costs, with the limitations now placed on tax revenues by Jarvis- Gann, will eventually require imposition of user charges as previously discussed. Capital Funds Included in the cash flow projections for capital funds is the accumulated capital ..r outlay fund of each District and the facilities revolving fund for those Districts that have connection fee schedules in effect. The estimates assume that the . Districts will receive a waiver of full secondary treatment requirements (see Capital Outlay Revolving Fund, Schedule F, page 120) . If such a waiver is not forthcoming, treatment plant construction costs will increase $95 million (approxi- mately $12 to $20 million, local share) and certain Districts will have to raise iii COUNTY SANITATION DISTRICT NO. ALL STATEMENT OF PROJECTED CASH FLDIr FISCAL YEARS 0o0 1979/80 THROUGH 1983/84- 's Omitted A B C D E F G H LINE DESCRIPTION 1979-80 1980-81 1 89 1-82 1982-83 1983-84 5-Year Total ff OPERATING FUND 1 Reserves 6 Carry-Over From Last Year 6,362 8,296 9.106 5.797 ( 182) 6,362 l REVENUE 2 Share of 1% Tax Allocation 9.711 10,292 10,908 11,562 12,256 54,729(e)%d 3 Fees 1,203 1,221 1,241 1,264 1,291 6,220 f 4 Interests Miscellaneous Income 1,450 1,632 11749 1,698 1.623 8,152 5 Other Revenue 782 782 6 TOTAL REVENUE 13,146 13,145 13.898 14,524 15.170 69,883 7 TOTAL AVAILABLE FUNDING 19,508 21,441 23,004 20,321 14,988 76.245 EXPENDITURES 8 - Share of Joint Works M 6 0 8,392 10,070 14.584 17,501 21,001 71,548 I 9 Collection System M s 0 and Other Oper. 2,164 2,265 2,623 3,002 3.439 13,493 10 Other Expenditures 656 656 0wW ll TOTAL EXPENDITURES 11,212 12,335 17,207 20,503 24,440 85;697 12 Reserves & Carry-Over to Next Year 8,296 9,106 55 797 ( 182) ( 9,452 ) ( 9,452 ) f 13 Next Year's Dry Period Funding Requirements 5,605 6,168 8:603 10,253 12,220 12.220 14 Fund Balance or (Deficit) �9T 2,93T- 2,MO 10.435 ( 21.672 ) CAPITAL FUNDS) 15 Reserves 6 Carry-Over from Last Year 82,761 64,201 68,074 66,674 63,225 82,761 1 REVENUE 16 Construction Grants 25,021 29,461 8,520 8,000 4,399 75,401 W 17 Fees: Connection 3,DOO 3.000 2,950 2,950 2,950 14,850 18 Other 1,120 1,120 1,120 1,120 1,120 51600 M 19 Sale of Capacity Rights 344 74 74 74 74 640 20 Interest 6 Miscellaneous Income 5.317 3,940 4,159 4,081 3.885 21,382 21 Other Income 2,537 2.537 W 22 TOTAL REVENUE 37.339 37,595 16,823 16,225 12,428 120,410 23 TOTAL AVAILABLE FUNDING 120,100 101,796 84,897 82,899 75,653 203,171 EXPENDITURES 24 Share of Joint Works Treatment Plant 40,661 25,015 16,925 18,500 9,100 110,201 (9)� 25 District Collection System 13,528 8,469 1,060 610 B,242 31,909 26 ICR Payments to Federal Government 163 163 163 489 489 1,467 1 27 Other Expenditures 1,547 75 75 75 75 1,847 , 28 TOTAL EXPENDITURES 55,899 33,722 18,223 19,674 17,906 145,424 lrl 29 Reserves 6 Carry-Over to Next Year 64,201 68,074 66,671 633,2255 57,747 57.747 30 Next Year's Dry Period Funding Requirements 19,416 9,112 9,838 8,954 3,609 3,609(h) 31 Fund Balance or (Deficit) 44,785 58,962 56,836 54,271 54,138 54,138 I BOND FUND(S) I ' 32 Reserves 6 Carry-Over From Last Year 1.528 1,359 1,321 1.307 1,266 1,528 REVENUE 33 Tax Levy 1,794 1,875 1,881 1,796 1,799 9,145 34 Interest s Miscellaneous Income 98 89 86 84 81 438 35 Other Income 8 8 36 TOTAL REVENUE 1.900 1,964 1,967 1,880 1,880 9.591 37 TOTAL AVAILABLE FUNDING 3,428 3,323 3,288 3.187 3,146 11,119 EXPENDITURES low 38 Bond Principal 6 Interest 2,061 2,002 1,981 1,921 1.895 9,860 39 Other Expenditures 8 8 40 TOTAL EXPENDITURES 2,069 2,002 1,981 1,921 1,895 9,868 1 I 41 Reserves 6 Carry-Over to Next Year 1,359 1,321 1,307 1,266 1,251 1,25) lyd 42 Next Year's Dry Period Funding Requirements 1,359 1,321 1,307 1,266 1,251 1,251 43 Fund Balance or (Deficit) -0- -0- -0- -0- -0- -0- SUMMARY Adjusted for Inter-Fund Transfers) ~`-- 1 44 Reserves & Carr Over From Last Year Y- 90,651 73.356 78,501 73,778 64,309 90,651 � 45 TOTAL REVENUE 50,968 52,704 32,688 32,629 29,478 198.467 46 TOTAL AVAILABLE FUNDING 141,619 126,560 111,189 106,407 93,787 289,118 47 TOTAL EXPENDITURES 67.763 48,059 37,411 42,098 44,241 239,572 1 I 48 Reserves 6 Carry-Over to Next Year 73,856 78,501 73,778 64,309 49,546 49,546 49 Next Year's Dry Period Funding Requirements 26,380 16,6ol 19,748 20,473 17,080 17,080 SO FUND BALAUCE OR (DEFICIT) 47.476 61,900 54,030 43,836 32.466 32,466 NOTE - NOT ADJUSTED FOR INTER-DISTRICT TRANSACTIONS i - t IV additional capital . Otherwise, with the exception of Districts 6 and 11 , the projections indicate that capital needs will be fully funded for the-next five years. .� The capital funding policies are still under review as part of the Revenue Program implementation and will be further considered by the Boards in the near future along with the previously proposed consolidation. Again, consolidation may alleviate the capital shortfall of Districts 6 and 11 . Bond Funds vow Outstanding bond debt and interest obligations can be met by an annual tax levy which is allowable under Proposition 13. On the preceding page is a combined cash flow chart for all seyen Districts. It is quite evident from the summary that the major portion of the Districts' funding requirements for the next five years is for construction of new facilities to handle rising sewage flows and to complete the required upgrading of the treatment �+► facilities. Over the five-year period capital .outlays will average 61% and oper- ating costs 36% of cash expenditures. The remaining 3% is for debt retirement. The EPA and SWRCB presently fund up to 871% of the cost of constructing the ad- vanced treatment facilities. As discussed above, the projections assume a waiver of the full secondary treatment requirement. It is obvious, however, that, even if a waiver is obtained, the major long-term impact of the federal and state requirements on Districts' fiscal planning is on operating- costs. While, as noted above, EPA and SWRCB fund the greatest portion of facilities for a higher degree of treatment, the added ongoing operating costs must be paid entirely by the local community. Regardless of whether a waiver is obtained, the Districts will have 125 MGD (50 MGD presently being phased into service at Plant No. .l and 75 MGD now under construction at Plant No. 2) of secondary treatment on line by 1981-82. To illustrate the affect on annual operating expenses, such costs will increase from $8.4 million to $21 .0 million by 1983-84-1,largely due to the increased treat- ment required. If the waiver is obtained, operating costs should stabilize at this level except for inflationary influences and rising flows and, at that point, total operating costs would represent about 55%. of the anticipated 1983-84 expenditures. two In the final analysis, the enclosed projections will depend on economic trends and, as stated, final determinations yet to be made regarding the secondary treatment waiver. BUDGET ITEMS CARRY-OVER AND RESERVES: The appropriated reserves and carry-over consist t' primarily of accumulated construction reserves for financing improved treat- ment facilities mandated by federal law and the master planned trunk sewer systems of the individual Districts. Also included are operating fund con- tingency reserves and tax revenue dry period cash flow reserves. REVENUE: Following is a brief discussion of the five major elements of the revenue budget. Taxes: Tax revenue is split to two accounts. Tax Allocation - This account represents the anticipated allocation of the Districts' pro rata share of the maximum 1% property tax allowed under Proposition 13. Pending a final determination of allocation methods, the annual increase has been estimated at 6%. Tax Levy_ This account represents tax funds necessary to make voter approved outstanding general obligation bond principal and interest payments. Under Jarvis-Gann, tax levies to satisfy these obligations I , are not restricted. Federal/State Construction Grants: EPA and SWRCB fund up to 871% of treatment plant construction- for approved projects. Projections reflect anticipated payments based on receipt of full secondary treatment waiver. Fees: With the exception of Districts 1 and 6, all Districts now have an i adopted sewer connection fee schedule. This account also reflects industrial r.� waste user charges` levied by all seven Districts pursuant to the Uniform Industrial Waste Ordinance and the Revenue Program. Annexation fee revenue is indeterminable and, thus, not included in the estimates unless there is an. existing agreement providing for payment of fees. As discussed elsewhere in this transmittal , a study of the. above fee structure is .being incorporated into the Revenue Program work. +�► Sale of Capacity Rights: This account records income from sale of capacity rights to outside agencies such as SAWPA and IRWD - including the capital replacement charge. Other Income: Consists primarily of interest income from investment of accumulated construction reserves and other miscellaneous items. In Dis- tricts 2. and 3 the sale of joint works equity is also included. Note that projected revenue from this source decreases over the five-year period which reflects the reduction of the cash position based on elaborated budgetary assumptions. I EXPENDITURES: . Other than reserves there are five major expenditure components 6W of the individual Districts' budgets, four of'which have either previously been acted upon or reviewed by the Boards, or established by outstanding general obligation bonds. 1' Joint Works Construction Program: Adoption of the -Capital Outlay Revolving Fund Budget by the Joint Boards at their regular June meeting established the requirements for this item, which accounts for 46% of the 1979-80 budget (including reserves) . Each District' s share is based upon its respective equity percentage which is computed on a three-year average of flow and assessed valuation. This account includes any annual purchase of additional joint works equity that might be required due to a change in a District' s proportional equity percentage. Unless otherwise noted, any such purchases , or sales have been adjusted out of the combined summaries and schedules. District Construction Programs: Requirements for this item are essentially established by the individual Districts' adopted Master Plan of trunk sewers, { but may be changed from time to time at the option of the Boards. Debt Retirement and Interest: These requirements are fixed by the indentures y of the respective general obligation bonds issued. Joint Operating Expenses: Requirements for this item were established by adoption of the Joint Operating Budget at the July meeting. Individual District' s share of this cost is based upon their proportionate gallonage flow. District Maintenance, Operating S Other Expenditures: This item establishes requirements for maintenance and operation of the individual District' s sewer iow collection systems and provides for the conduct of each District's general business. It also includes any other miscellaneous costs not included in t one of the above items. 4rl vi FUNDS Following are comments regarding the several funds of each District's recommended budget. two OPERATING FUNDS: The major item in the Operating Fund is the share of the Joint Operating Budget which was adopted by the Boards in July. The remaining budget accounts are primarily for maintenance and/or repair of the Districts' collection system and for the incidental operating expenses which the Districts will incur. All of the Districts have been in the midst of major trunk sewer expansion programs for the past several years. As a result, budgetary requirements for sewer line and pump station maintesiance may reflect increases for maintenance of these facilities. Industrial monitoring costs are also rising which reflects. the expense of enforcing the use ordinance. Following are further comments on the Operating Fund line item accounts: Directors' Fees: Provides for regular meetings and allows- for meetings in accordance with fee schedule adopted by respective Boards. m Share of Joint Operating: Represents Districts' share of operating, main- taining, and administering joint works treatment and disposal facilities and is allocated based on gallonage flow of each District. Amounts were established by adoption of the Joint Operating Budget in June. Trunk Maintenance: Provides for maintenance of Districts' collection �+ system of trunk sewers. The several Districts presently have approximately 600 miles of sewers ranging in size from 8 inches to 96 inches. Manhole and Line Repairs: Provides for major contractual repairs to the Districts' manholes and trunk sewers which have deteriorated because of corrosion. Pump Station Maintenance: Provides for maintenance of 'Districts' pump and lift stations. Districts which have collection systems that cannot flow to the treatment sites by gravity have one or more stations. Therefore, .the costs among these Districts vary considerably based upon the number of pumping facilities. Permit and Industrial Waste Administration: Provides for the Industrial Waste Division' s administration of the Uniform Connection and Use Ordinance. Requirements mandated by State and Federal regulatory agencies may continue to substantially increase this item in the future. t Inter-District Sewer Use Charge: Provides for payment for inter-district flows between certain Districts pursuant to basic accommodation agreements of said Districts. Bond Collection Expense: Several of the Districts' bond issues provide for coupon redemption by the Bank of America which charges the Districts for said services. Tax Collection Expense: The County charges a tax collection expense on all funds except bond 'interest and sinking funds. Treasurer's Investment Administration and Banking Fee: Fees charged the Districts by the Orange County Treasurer for placing specific investments of Districts' funds and handling commingled investments. vii Utilities: Major item in this account is for power supplied to the Districts' pump stations. Also includes telemetering on leased lines to the control center at Plant No. 1 , and water supply where needed at the pumping station sites. Appropriations are increased to reflect "time-of-day" rates. Professional Services: Appropriates funds for engineering, legal and special W consulting services for which the need arises from time to time in the Districts. 6r Printing and Publication: This account provides necessary funds for publish- ing actions and regulations of the Boards and has been maintained at a high budgetary level anticipating the requirement for advertising changes to the Industrial Waste (Srdinance. Membership: Budget for this item previously carried in the Districts' oper- i ating funds is now included in the Joint Operating Fund. Travel and Meeting; Directors' Mileage: Provides for reimbursement to Directors for transportation to Board meetings and other functions. Uncollectable Accounts: For bad debts related to the collection of industrial j user charges. f, BOND FUNDS: Budget requirements for the Bond Funds, as pointed out above, are determined by the indenture of each issue and are established each year in accord- ance with legal requirements. ACCUMULATED CAPITAL OUTLAY FUNDS: . Generally, the major item in the Accumulated Capital Outlay Fund is the individual District' s respective share of the Capital +++� Outlay Revolving Fund Budget for joint treatment works expansion which was adopted by the Boards at the June meeting. In addition, several of the Districts also have. a Master -Plan Construction Program in progress for which specific budget appropriations have been recommended for contracts presently underway or planned in the immediate future. Other line items in this fund are primarily for accumu- lated reserves for future construction in accordance with the Districts' and joint works master plans and federal and state requirements, and purchase and sale of equity in_jointly-owned treatment works as provided for - in the Joint Ownership, Operation and Construction Agreement. Monies are provided for transfer out of ACO to the operating budgets in Districts 1 , 5, 6 and 11 because the operating tax revenues do not appear adequate. CONSTRUCTION FUND: District No. 7 has approximately $419,000 remaining from the $ .5 million 1970 Bond proceeds. Presently, there are $1 .5 million in authorized but unsold bonds from the 1970 issue. It is recommended that these funds be retained in the Construction Fund pending completion of the District No. 7 Master Plan Program. FIXED OBLIGATION FUND: The District No. 7 Fixed Obligation Fund provides for the f District' s share of the purchase of Joint Outfall Sewer Facilities in 1951 , This non-interest bearing obligation will be paid off in 1980. Because of the limit on tax revenues it will be necessary to transfer $1 ,209 from the ACO account to provide sufficient funds for the final payment. Other Districts have previously completed payment of their respective shares. FACILITIES REVOLVING FUNDS: Districts Nos. 2, 3, 5, 7 and 11 have Facilities Revolving Funds to account for connection fee revenues and capital expenditures for improvements paid out of said fund. . The net funds accumulated by District 5 Li W viii and 7 include provisions for payments on any outstanding reimbursement agreements entered into for construction. of Master Plan sewers within the respective Dis- tricts. District No. 11 implemented a connection charge two years ago to provide additional funding required for the Master Plan Trunk Sewer Program. If Directors .have any questions regarding• the budget material , either myself or Fred Harper would be most pleased to discuss them at your convenience. twi ix . FOOTNOTES ON THE FOLLMIING PAGE ARE CO1MMON TO THE BUDGETS AND CASH FLOW PROJECTIONS OF THE INDIVIDUAL DISTRICTS, FOOTNOTES COMMON TO ALL DISTRICTS' 1979-80 BUDGETS (a) Operating Costs WNW To accommodate Revenue Program requirements for determining maintenance and operating costs (M£O) certain "operating" expense appropriations previously paid from capital and bond funds have- been reclassified to the operating fund budget of each District to enable accounting for all MSO costs in the operating fund. This will simplify the rate calculation process. Included are such items as: Tax Collection Expense Treasurer' s Investment Administration and Banking Fees Connection Fee Administration Uncollectable Accounts (b) Tax Allocation As set forth in the approved Revenue Program, the Districts' share of the county tax allocation, previously appropriated to both the operating and capital funds, will now be totally allocated to the operating fund for maintenance and operating costs. Future capital funding will be provided from existing reserves and other revenue sources. The tax levy for bond funds is', of course, separate as allowed by Proposition 13. (c) Memberships Districts' memberships in such organizations- as AMSA, CASA and SARFPA are now accounted for in the Joint Operating Fund. (d) Self-Insurance Reserves In connection with approval of the Joint Operating budget on July llth, the Boards authorized the establishment of separate joint districts' Workers' „a Compensation and Public Liability Self-insured Funds. This item is to trans- fer the-accumulated self-insurance reserves, to said funds. (e) Tax Allocation Assumes 6% annual increase. (f) Industrial User Fees Revenue Program implementation schedule provides for refinement of data base to define industrial user charges and a determination re annual excess loading capital' fee. Pending this data, fees have been projected based on historical collections. (g) Purchase & Sale of Joint Works Equity Pursuant to the Joint Powers Agreement, an annual purchase and sale of joint works equity between the Districts is made. In 1979-80 the sale by Districts 2 and 3 is reflected in the Other Income and the purchase by Districts 1 , 5 , 6, 7 and 11 in the Share of Joint Works Treatment Plant. This item is highly variable and thus has not been projected for the remaining cash flow period. However, particularly for Districts that must purchase, it could significantly impact their fiscal position and require additional funding. If the Districts consolidate, this annual transaction would be unnecessary. (h) Capital Replacement Reserves The Revenue Program will require establishment of minimum capital replacement reserves. EPA and SWRCB have yet to provide guidelines for this item which is thus not included in the projections. xiii � 1 COUNTY SANITATION DISTRICT NO. I OF ORANGE COUNTY L 7 zl (�� `=o4olitaa Ore 'V Co ® &lace 1954.. BUDGET REC01 llMEMD-AT1-0G�S 1979-1980 FISCAL YEAR COUNTY SANITATION DISTRICT NO. 1 3 m BUDGET RECOMMENDATIONS - 1979-80-FISCAL YEAR TREATMENT PLANT m EXPANSION •54 EBT .0 T. CONST. .01 �+ ST. 0 b M .01 SHARE OF JO OTHER '10 RESERVE CONSTRUCTION .08 RESERVES — ' .25 RESERVES � BUDGETED REQUIREMENT '49 EES .03 DOLLAR ue� TOTAL REQUIREMENTS $10,070,621 AX ALLOCATION ' NTERES .06 CARRY- EDERAL b OVER b STATE THER .14 GRANTS •05 .22 SOURCE -OF BUDGETED REVENUE DOLLAR TOTAL AVAILABLE $10,070z621 *ar 10.0 two 9.0 8.0 BUDGETED -REQUIREMENTS 7.0 , ors 6.0 J sad O q ' �,. 5.0 - o N p 4.0 J J x: 3.0 em 2.0 CASH EXPENSE 1.0 RAISED-BY TAXES - j4 75 76 77 78 79 75 7T 77 79 .79 "O To- FISCAL YEAR 70TAL BUDGET & EXPENDITURES 4 COUINTY SANITATION' DISTRICT N10. 1 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR i SUMMARY ' APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1978-79 1979-80 , I REQUIREMENTS Operating 6 Capital Requirements , Operating Fund 1,392,761 1,652,276 1,855,461 i >r� Accumulated Capital Outlay Fund 7,470,764 7,072,791 * 8 049 172* Sub-Total Operating 8 Capital 8,863,525 8,725, 067 9,904,633 Debt Retirement Bond and Interest Fund - 1951 170,913 168,551 165,988 Ago Sub-Total Debt Retirement 170,913 168,551 165,988 TOTAL REQUIREMENTS 9,034,438 8,893,618 10,070,621 FUNDING i Operating S Capital Funding 4r+ Cash 6 Investments (Appropriated Reserves and Carry-Over) 5,656,452 5,979,915 6,309,633 Other Revenue 1,910,300 2,135,564* 2,949,000* Anticipated Tax Allocation From 1% Levy 1,296,773 609,588 646,000 it , Sub-Total Operating s Capital 8,863,525 8,725,067 9,904,633 Debt Retirement �p Cash & Investments (Appropriated Reserves s Carry-Over) 83,438 84,189 86,633 Other Revenue 1,700 2,800 3,500 Amount Raised by Taxes for Debt Obligation 85,775 81,562 75,855 Sub-Total Debt Retirement 170,913 168,551 165,988 y ; I TOTAL FUNDING 9,034,438 8,893.618 10,670,621 l *Adjusted for Inter-Fund Transfers The county is presently impounding taxes in connection with a dispute i over assessed valuation. Taxes y� impounded as of June 30th amount to $3,981• i • sit COUNTY SANITATION DISTRICT NO. 1 5 m BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR . FUND #1 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUALPENDIT BUDGET 1977-78 1978-79 EX1978-ZURES 1 79 80 OPERATING , Director's Fees 4,200 4ti200 600 ,`..`:' 4 200 3, Contractual Services »^ ,m Share of Joint Operating 789,511 923,676 648,62b 1,026,408 • t'r•:; Trunk Maintenance 20,000 20,000 20,000 _ :. Permit r; Ind. Waste Adm. 4o,000 43,000 :,,;..... ... 55,000 g Bond-Collection Expense 150 100 14g 150 T 1 Tax Collection Expense 1,700 600 0 1 2,000 a.4.. Treasurers Investment Adm. b Banking Fes 3,000 Professional 5 r i e v ces 000 2, 0 2,000 2,0 0 `r+s - Printing Publication t n and 1 00 0 00 1 1 0 OOa 9 , , Mem berships ershi s 500 5 0 00 c 9.: 8 M Travel t - Director 2 t 00 200 200 Uncollec able Acc ounts 1,000 1000 2,000 (a) TOTAL-OPERATING 863,261 ':��� 1,115,758 26 997, 7 '>:� 77 NON-OPERATING :?.'+fi,:%:%::f;}•::j}? .:::::�y?;�:is Interestv,::s;::;:_:>:.;:.:rt.;:.;;;.;.;:.: 6,000 Expenses Applicable to ..s ... . ...,•t>: . kw Prior Years 2,500 3,000 3,000 TOTAL NON-OPERATING 2,500 3,000 9,000 1 1,000,000 `� 1 12 4 8 8b 675 TOTAL OPERATING ENON-OPERATING , , 5, 7 RSERESE RVES Self insurance Reserved 57,00a ( ) Appropriation for Con- tingencies 950 00 95,0 00 95, 000 000 Authorized General Reserve 432,000 500,000 ? 562,000 TMC'RESERVES' 527,000 652,000 657,000 SUTOTAL REQUIREMENTS 1,392,761 1,652,276 1,781,758 B= TRANSFER SEL -INS N E F URA C RESERVES TO SEPARATE FUNDS 73,703 (d) -- TOTAL REQUIREMENTS ,392,761 1,652,276 1,855,461 - #1 OPER TING FUND CO TI'NUED ON NE T PA.Gt ear ' 6 COUNTY SANITATION DISTRICT NO, 1 j BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR ' 7 FUND 91 OPERATING ESTIMATED RECOMMENDED APPROVED APPROVED � DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET EXPENDITURES M�► 1977-78 1978-79 1 -8 AVAILABLE FUNDING Funds Available July 1 ><> Budgeted Expenditures 78-79 1,000,27 1 i Actual Expenditures 78-79 70x�70 . Z91,5oG Allowance for Accruals ..$:{:.;.)•,,:;::;?:::{:::.;,}:.>:•::• Other Income and Appropriation/Reserves f{v ;<<<<: a2 ....... CASH E INVESTMENTS (Appropriated Reserves }.>.;.;;:?.,}.?;..::.;::r;;:•. . t 6 6 - 93 53 ...,,.::.:.......... and Carr Over b69 0 0 735,228 00 A00 6,000 1 i n uent Taxes 9 .''.>>; <>'•r: <' De 3,3 , q WK iri:<::•:::::;::;: 0 2 DDD 1 Fees 70,000 87,000 � Transfer from CO Fund 542,556 . 2 81,92 5 Interest S Misc. Receipts 40,000 43,500 43,000 _ _ 6 5 000 b 0 21 6 , •on 39 Subventions , 21 6 646,000 (b) Tax Allocation 610,461 3,59 'TOT AVAILABLE FUNDING 1,392,761 1,652,276 1,855,4b1 ! ALA :+t�,•C,).1,f,:}Y,}r}i:.}::n}ti.:i:4}..;::. S.tiiP}tii{nw:%:�i:�i(iti�:�:;: • Gyui.4:ri::;:::C:::•::::C`^}� :}:CC? i:i+::::�:Ci;.;:y •;: .. �•��{{S:ii}:yiii;v}::C:: �nCi:::::+: :_;:iii:�:::;: j • S iiY+� :yii C • 1R COUNTY SANITATION DISTRICT NO. 1 7 tow BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR Wd FUND N1 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED +.y DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 FXPLNDITURES �,8- 1 9-80 PROJECTS AND EXPENDITURES Treatment Plant Expansion 2,566,564 2,820,627 1,72s9528, 5,229,000 Appropriation for Treatment Plant Facilities to Comply me with State 6 Federal - Regulations (Grant Funded) 4,000,0o0 2,332,216 Appropriation for Non-Grant 4 ` Funded Treatment Plant Facilities 1,832,455 680,000 ICR Payment �to Federal Gov't 9,000 °" 21 ,000 Raitt Street trunk 400,Oo0 . 'Master Plan Update 25,000 Joint Works Equity Purchase 210,000 Appropriation for District ace Fa cilities Improvements vement s and t Ex ension 4 6 000•• 7 2 93 9 450 00 0 3 Una ppropriated P roP r'at d Reserve s 1,434,172 1 2 Treasurer'sinvestment d . A m a d n Ban king Fees n F s 5, o•t 4 0 Taxi Collect on- Expense E Other 2,200 1,100 , 7�3: . (a) Transfer t o Operating Fund 542,556 281,925 IX ue n ll U co ec bl to a Account s 1,000 00 l 0 a TOTAL REQUIREMENTS 7,470,764 7,615,347 1,9G3,587 . 8,331,097 m AVAILABLE FUNDING Fundsv Available J 1 Y Budgeted Expenditures 78-79 Actual Expenditures 78-79 Allowance for Accruals, Other Income and Appropriations/Reserves 4,2Q1,401 r'. CASH b INVESTMENTS (Appropriated Reserves and Carry-Over) 4,987,452 5,244,687 3,616,097 Delinquent Taxes 13,000 10,000 10,000 Joint Works Equity Sale 159,000 77,000 `m" Sale of Capacity Rights 32,000 177,000 31,000 Fees 164,000 133,000 f: 140,000 Federal and State Grants 1,234,000 1,249,000 2,180,000 Interest b Misc. Receipts 195,000 2899000 3540000 Subventions 39,668 (b) Tax Allocation 686;312 395,992 (b) TOTAL AVAILABLE FUNDING 7,470,764 7,615,347 8,331,097 *Adjusted for Authorized Budget rransfers. r,.r s COUNTY SANITATION DISTRICT Pim . BUDGET RECOMMENDATIONS • 1979-Bo FISCAL. YEAR 7/19/79 FUND #.1 BOND b INTEREST - 1951 � APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE. BUDGET BUDC,ET ACTUAL BUDGET EXPEN017URE5 1977-78 1978-•19 J9 1 9_8� -_ �.► BOND RETIREMENT AND INTEREST Principal on Bonds 70,000 70,000 70,000 70,000 1 Interest on Bonds 20,738 19,163 19,1b3 17,568 Treasurer's Investment j Adm. S Banking Fees 200* 200 :::50_..-.;-: A.z a .;.,?.: (a) TOTAL 90,938 89,363 $.89,213 ; � }x 87,588 1 AUTHORIZED GENERAL RESERVE 79,975 79,188 78,400 TOTAL REQUIREMENTS 170,913 168,551 165,988 LESS: AVAILABLE FUNDING Funds AvailableY Jul I Budgeted Expenditures 78 79 ' I • I Actual Expenditures 78-79 - 89,213 ,. XF .Allowance for Accruals, �' Other Income and - . Appropriated Reserves CASH L INVESTMENTS t 4mo (Appropriated Reserves b '. Carry-Over) 83,438 84,189 86,633 I Delinquent Taxes 1,100 1,300 1,500 Interest b Misc. Receipts 600 1,500 2,000 TOTAL AVAILABLE FUNDING 85,138 86,989 90,133 j AMOUNT TO BE RAISED BY TAXES 85,775 81,562 75,855 Outstanding G.O. Bonds 6/30/79 ... 1� $770,000 *Adjusted for Authorized Budget Transfers T 1 7-25-79 COUNTY SANITATION DISTRICT NO. 1 SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS Project Total 1979-80 1980-81 1981-82 1982-83 1983-84 .p Master Plan Update 25,000 25,000 Miscellaneous 450,000 75,000 75,000 100,000 100,000 100,000 475,000 100,000 75,000 1'00,000 100,000 100;000 too Isl 10 COUNTY'SANITATION DISTRICT NO. I STATEMENT OF PROJECTED CASH FL _ FISCAL YEARS 1979/80 THROUGH 1983/04 , A B C D E F G H LINE DESCRIPTION 1979-80 1980-81 1981-82 1982-83 1983-84 5-Year Total OPERATING FUND I Reserves & Carry-Over From Last Year 694,000 658,000 250,000 (688,000) (1,947,000) 694,000 REVENUE 2 Share of 1% Tax Allocation 646,000 684.Oo0 725,000 768;000 814,000 3,637.000(e) 3 Fees 120,000 138,0oo 158,000 181,000 208,000 805,000(f) 4 Interest 6 Miscellaneous Income 114,000 114,000 93,000 82,000 66,000 489,000 5 Other Revenue 282,000 282,000 6 TOTAL REVENUE 1,162,000 936,000 976,000 1,031,000 1,108,000 5,213,000 7 TOTAL AVAILABLE FUNDING 1,856.Ooo 1.594,000 1.226,000 343.00o (839,000) 5.907.000 EXPENDITURES 8 Share of Joint Works M & 0 1,026,00o 1,231,000 1,784,o00 2.140,000 2,568,000 8,749,000 ( ' 9 Collection System M a 0 and Other Oper. 98,000 1)3,000 130,000 150,000 172,000 661:000 t� 10 Other Expenditures 74,000 74�000 11 TOTAL EXPENDITURES 1,198,000 1,344,000 1,914,000 2,290,000 2,740,000 1,486,000 12 Reserves 6 Carry-Over to Next Year 658,000 250,000 (688,OD0) 0,947,000) (3,579,000) (3,579,000) 13 Next Year's Dry Period Funding Requirements S99-On0 672-Ono 957.000 L 370,000_ L.321.0jp_--__I 14 Fund Balance or (Deficit) 59,000 (422.000) (1,645,000) 3,092,000 (4,949,000) (4,949,000) JJ.�ss CAPITAL FUND(S) .15 Reserves & Carry-Over from Last Year 5,616,000 4,080,000 4,461,OD0 3,984,0oo 3,263,000 1,616,000 REVENUE 16 Construction Grants 2,180,000 2,382,000 733,000 733,000 403,000 6,431,003 17 Fees: Connection 18 Other 140,000 140,000 140,000 AD,= 140,000 700.000(f) 19 Sale of Capacity Rights 31,000 7,000 7,000 7,000 7.000 59ODO .20 Interest & Miscellaneous Income 364,000 264,0o0 289,000 257,000 215,000 1,389:000 21 Other Income 22 TOTAL REVENUE 2,715,000 2,793,000 1,169,000 1,137,000 765,000 8,572,000 23 TOTAL AVAILABLE FUNDING 8,331,000 6,873,000 5,630,000 5,121,000 4,028,000 14,195,000 EXPENDITURES 24 Share of Joint Works Treatment Plant 3,848,000 2,291,000 1,550,000 1,695,000 834,o00 10,218,000(9) 25 District Collection System 100,000 100,000 75,000 100,000 100,000 475,000 26 ICR Payments to Federal Government 21,000 21,000 21,000 63,000 63,000 189,000 27 Other Expenditures 282,000 282,000 28 TOTAL EXPENDITURES 4,251,000 2,412,000 1,646,000 1,858,000 997,000 )1,164,000 29 Reserves 6 Carry-Over to Next Year 4,080,000 4,461,000 3,984,000 3,263,000 3,031,000 3.031,000 30 Next Year's Dry Period Funding Requirements i inA nnr, R23 nnn ono nnn �Ly nnn 997Tnnn �y nnn(h) 31 Fund Balance or (Deficit) 2,874,Oo0 3.638,000 2,734,000 2.734,OD0 3,055,000 2,764,000 BOND FUND(S) 32 Reserves 6 Carry-Over From Last Year 87,000 MOOD 78,000 76,000 74,000 87,000 REVENUE # 33 Tax Levy 76,000 83,000 79,000 78,000 77,000 393,000 I 34 Interest E Miscellaneous Income 3,000 3,000 3,000 3,000 3,000 15,000 35 Other Income 36 TOTAL REVENUE 79,000 86,0o0 82,000 81,000 80,000 408,000 37 TOTAL AVAILABLE FUNDING 166,000 164,o00 160,ODO 157,000 154,0o0 495,000 , EXPENDITURES 38 Bond Principal 6 Interest 88,000 WOOD 84,000 83,000 81,000 422,000 39 Other Expenditures 40 TOTAL EXPENDITURES 88,000 86,000 84,000 83,000 81.000 422,000 1 41 Reserves 6 Carry-Over to Next Year 78,000 78,000 76,0o0 74,000 73,000 73,000 11!!i7 42 Next Year's Dry Period Funding Requirements 78,000 78,000 76,000 74,000 73,000 73,000 43 Fund Balance or (Deficit) -0- -0- -0- -0- -0- -0- SUMMARY(Adjusted for Inter-Fund Transfers) 44 Reserves a Carry-Over From Last Year 6,397,000 4,816,Oo0 4,789,000 3,372,000 1,390,000 6,397,000 45 TOTAL REVENUE 3,674,000 3,815,000 2,227,000 2,249,000 1,953,000 13.918,000 46 TOTAL AVAILABLE FUNDING 10,071,000 8,631,000 016,000 5,621,000 3,343,000 7, 20,315,000 47 TOTAL EXPENDITURES S,2S5.QQO 3,842.000 3,644,000 4,231,000 3,818,000 20.790.000 48 Reserves & Carry-Over to Next Year 4816,000 4,789,000 3,372,000 1,39D.000 (475,000) (475,000) 49 Next Year's Dry Period Funding Requirements 1:883,000 1.573,OCO 1.962,000 1,718,000 1,740,000 1.740,000 50 FUND BALANCE OR (DEFICIT) 2,933,000 3,216,0o0 1,41o,000 (328,000) (2,215,000) (2,215,000) _ COUNTY SANITATION DISTRICT NO. 2 OF ORANGE COUNTY ITATIp� °stopolftan opt •tjj a I � O r O�� Since 1954 AGE Co BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 13 COUNTY SANITATION DISTRICT 140. 2' BUDGET RECOtTMENDATIONS 1979-80 FISCAL YEAR ae, • CONSTRUCTION RESERVES .46 DEBT .01 m ISTZ 0 E M TREATMENT PLANT DIS 01 EXPANSION CONST . .03 THER SHARE ESERVE .37 OF o6 JO .o6 RESERVES TAX BUDGETED REOUIREPIENT ALLOCATION DOLLAR St .o .�yTAX LEVY .01 TOTAL REQUIREMENTi $45.;363-,253 FEES ,o4 INTEREST L CARRY STATE OTHER . OVER L .05 EDERAL ,17 GRANTS :16, aed . SOURCE OF BUDGETED REVENUE DOLLAR s+ TOTAL AVAILABLE. $45,363,253 46.0 44.0 42.0 40.0 BUDGETED REQUIREMENTS - 36.0 34.0 32.0 30.0 i J 28.0 0 26.0 0 24.o 0 22.0 20.0 = 18.0 16.o 14.o 12. CASH 10.0 XPENSE 8.0 6.0 4.0 RAISED BY TAXES - 2. 74 75 76 77 78 79 7-5 ]a '7 1g 79 80 FISCAL YEAR TOTAL BUDGET & EXPENDITURES 14 CC►UNfY SANI TAT IO"! DISTRICT .,10. 2 1 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 SUMMARY APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1978-79 1979-80 1 REQUIREMENTS Operating E Capital Requirements 1 Operating Fund 3,836,189 4,789,100 5,245,755 Accumulated Capital Outlay Fund 27,517,534 27,837,746* 29,725,631 Facilities Revolving Fund 5,735,893 6,853,401* 9,652,796 Sub-Total Operating E Capital 37,089,616 39,480,247 44,624,182 Debt Retirement �+► Bond E Interest Fund - 1951 108,256 106,638 105,020 Bond s Interest Fund - 1958 761,450 707,150 634,051 + Sub-Total Debt Retirement 869,706 813,788 739,071 TOTAL REQUIREMENTS 37,959,322 40,29,4,035 45,363,253 FUNDING Operating b Capital Funding Cash b Investments (Appropriated l Reserves & Carry-Over) 24,425,236 28,689,080 30,223,182 ]rl Other Revenue 7,415,000 8,265,953* 11,724,000 Anticipated Tax Allocation From i 1% Levy 5,249,380 2,525,214 2,677,000 Sub-Total Operating C Capital 37,089,616 39,480,247 44,624,182 l�. Debt Retirement Cash 6 Investments (Appropriated Reserves s Carry-Over) 371,690 3166,742 332,439 lle� Other Revenue 17,900 25,600 27,600 Amount Raised by Taxes for Debt Obligation 480,116 •421,446 379,032 Sub-Total Debt Retirement 869,706 813,788 739,071 TOTAL FUNDING 37,959,322 40,294,035 45,363,253 *Adjusted for Inter-Fund Transfers The County is presently impounding taxes in connection with a dispute over assessed valuation. Taxes impounded as of June 30th amount to $30V-827. 0 COUNTY SANITATION DISTRICT NO, 2 1' �+ BUDGET RECOWIENDATIONS 1979-80 FISCAL YEAR 7/19/79 m FUND #2 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET . 1977-.78 1978-79 EXi�'NDIIURES 1 ZCO _ L Z$.1 OPERATING Ulu Directors' Fees 12,000 12,000 8,300 12,000 Contractual Services .., Share of Joint Operating 2,123,089 2,625,100 1,.595,49�-: 2,475,798 Trunk Maintenance 60,000 60,000 56,$13 75,000 Pump Station Maintenance 22,000` 25,000 `33,171`. - 45,000 +� Permit b Ind. Waste Adm. 85,000 100,000 103,640 z 130,000 Connection Fee Administratio 60,000(a) Inter-Dist. Server Use Charge 2,000 2,000 1,804'; 2,000 �' 500 700 Bond Collection Expense $3): 1,000 Tax Collection Expense 4,000 1,700 8,000(a) Adm. Treasu rer's s Investment A ,r b Banking Fees 9,200 1,500 $11. 12,000(a) Utilities 23,000 35,000 3k,�i1 50,0.00 ,anti Professional Services 20,000 20,000 5,8110 20,000 Printing and Publication 1,500 1,400 > 1,400 Memberships 2,200 2,200 1,11q (c) • .o Travel L Meeting - Directors 1,500 1,500 $$4 1,500 Uncoliectable Accounts 1,000 2,000 5,000(a). TOTAL OPERATING 2,366,989 2,890,100 1,,845,E+ 7 2>898,698 NOR-OPERATING 1, Interest 1,200 6,000 Expenses Applicable to Prior . `.: - Years 3,000 3,000 3,000 .d TOTAL NON-OPERATING 4,200 9,000 3,000 TOTAL OPERATING b NON-OPERATING 2,371,189 2,899,100 P851,44 2,901,698 RESERVES ` Self-Insurance Reserve 161,000 ; (d) Appropriation for Contin- gencies 280,0oo 280,000 ,,j 685,586 Authorized General Reserve 1,185,000 1,449,000 1,450,000 de' TOTAL RESERVES 1,465,000 1,890,000 29135,586 SUB TOTAL REQUIREMENTS 3,836,189 4,789,060 5,037,284 TRANSFER SELF-INSURANCE RESERVES TO SEPARATE FUND 208,471 (d) TOTAL REQUIREMENTS 3,836,189 4,789,100 5,245,755 ItAdjusted for authorized budget transfer N2 OPERATING CONTINUED ON NEXT PAGE 16 COUNTY SANITATION DISTRICT NO, 2 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR. 7/19/79 ' FUND #2 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET ice► 1977-78 1978-79 Ex1EN01TUREs I -8 AVAILABLE FUNDING Funds Available July l Budgeted Expenditures 78-79 2,899,100 Actual Expenditures 78-79 Allowance for Accruals, Other Income and : > Appropriations/Reserves 'CASH E INVESTMENTS (Appropriated Reserves & :<.;:::;:;;:::;:s::;<>•;:;;:-:i.; ;:.;::.;s:>:::.>:�r::;;>;:�:;•;�;::: Carry-Over) 2,049,056 1,948,loo 1,719,755 < s Delinquent Taxes 3 24 000 000 18 000 9 Due from Disaster Relief Fund )2 6,000 000 Fees 1 0 8000 1 8000 4 0 450,000 5 Transfer from ACO Fund 1,698,609 Mai' 11 Interest b Mi c. Receipts 110 0 113,000 000 s t 00 3 P tiy:<;;::;;_: >�'>� : >': si <':rz<?�»: Subventions -0- 62,314 268,000(b). 2,677,000(b) Tax Allocation 1,473,133 622 �`>>t 0 77 4� • TLAVAILABLEFUNDING 4 TOTAL FU D G3,836,1894,789,100 2 _ 5 5 755 L R;y> :•:ti is i 4 i- . �sL • �i COUNTY SANITATION DISTRICT NO. 2 17 BUDGET RECOMMENDATIO14S 1979-80 FISCAL YEAR 7/19/79 FUND N2 ACCUMULATED CAPITAL OUTLAY J�l PPROVED APPROVED `ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET EXPEND E5 BUDGET °� 977-78 1978-79 7_t�7 �72=80 PROJECTS AND EXPENDITURES Treatment Plant Expansion 8,424,534 9,253,146 5,739,007.. 16,988,000 Appropriation for Treatment Plant Facilities to comply "< with State b Federal Regulations (Grant Funded) 14,000,000 7,768,000 Appropriation for Non-Grant Funded Treatment Plant sd_ Facilities 6,189,000 2,211 ,000 ICR Payment 'to Federal Gov't 30,000 75,000 Orchard Interceptor and Richfield Interceptor 698,000 820,000 793,099 Contract 2 1 4s 3, 5, Santa Ana River Interceptor 4 2 000 Line 5 n Lin from L a Palm a a to County , ro Y Update 2 5, 000 PanU Master 1 p Orange Sub-Trunk River <` Crossing b Connection 30,000 2$,2? 35,000 u� Carbon Canyon Dam Interceptor 750,000 Sleepy Hollow-Carbon Canyon Project 350,000 5,000 2,495 Liability to Anaheim for So. rp, Santa Ana River'Trunk 46,000 46,000 ki95� .;. 46,000** South Santa Ana River Interceptor 760,000 Joint Works Equity Purchase 50,000 200,000 199,25$ Distribution of Joint Works SAWPA Equity to other CSD s 1,138,000 +,w Appropriation for District Facilities Improvements & Extensions 1,990,000* 2,341,500 1,778 10,345,631 " ed Treasurer's Investment Adm. S Banking Fees 12,000* 10,000 9,,558 " (a) Tax Collection Expense 11.,000 5,100 4,855 (a) ,cLl Transfer to Operating Fund 1,698,609 �t6:7,000 Uncollectable Accounts 1,000 2,000 (a) TOTAL REQUIREMENTS 27,517,534 29,536,355 8,478,776 29,725,631 as *Adjusted for authorized budget transfers + **Balance payable 6-30-79 $45,954 +r N2 ACO FUND CONTINUED ON NEXT PAGE ' umi <: 13 COUNTY SANITATION DISTRICT N0, 2 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #2 ACCUMULATED CAPITAL- OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET L► 1977-78 1978-79 EXPENDITURES 1 -80 AVAILABLE FUNDING Funds Available July 1 Budgeted Expenditures 78-7 33,:237,855 Actual Expenditures 78-79 8478,77 �.759,079 Accruals, a e fo r Al law nc Other Income and ` Appropriations/Reserves 1�,-743,�y52 CASH E INVESTMENTS (Appropriated Reserves S 2 20 500,631 28 0- 840 79 0 e 1 7 7 737 5 Ca rr v r ) Y o ' Delinquent Taxes 90, 0 102,900 6000 2 00 F 0 0 Fund of 5 Reli f m Disaster u from Due >3�h Fees 400,000 256,00 ...::..,• .:.,...::.:...::. 425,000 312,000 00 O J o'int•Works Equity Sale q Y ' es c�liti -Transfer from .,.,.,.. �'?1 Revol ving 9 , Fa 82 0,000 0 00 145,000 00 4 00 0 14 80 00 - 5, of Cap acity cit Ri ghts h is 55 Sale 9 . S P Y 00 0 4 11 40 00 7,083,000 3 000 4 5 6 , State Grant s 3 an d Sta , n Federal In arest b M i sc Recei pts t s 600, 00 0 1 06 0, 0 00 1, 200,000 0 00 s 1 9 06 39 (b ' Subv entions 0 ( b 37 6 9 24 Tax Allocation 3,7 76.247 1, 31 V TOTAL AVAILABLE FUNDING 27,517,53i+ 29.536.355 29,725.631 i8 1 •WC. }S'f' 1 i l COUNTY SANITATION DISTRICT N0, 2 19 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #2 FACILITIES REVOLVING APPROVED APPROVGD CST01)IATED RECOMMENDED ACTUAL' DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1978-79 EXPENITURES 197Q-80 U7 -Z9 PROJECTS AND EXPENDITURES arl Olive Sub-Trunk River <' Crossing 300,000 23,565 300,000 Carbon Canyon Dam Inter- 1,200,000 ud ceptor South Santa Ana River Interceptor 125,000 Connection Fee Administratio 50,000 60,000 53, 7 > 6 6 (a) Treasurer's Investment Adm. 6 Banking Fees 3,900 5,000 z�61a6 (a) Transfer to ACO 820,000 Appropriation for District f Facilities Improvements r; Extensions 5,681,993 6,363,401. 8,152,796 �e TOTAL REQUIREMENTS 5,735,893 7,673,401 79,887 9,652,796 AVAILABLE FUNDING Funds Avai lable le July 1 �+ Budgeted Expenditures 78-79 1„....... Actual Expenditures 78-79 79,8$7. ... Allowance• for Accruals, Other Income.and Appropriations/Reserves 6,572,683 m nts Cash E Investm ents (Appropriated Reserves & -. Carry-Over) 4,535,893 6,003,401 8,002,796 aw Due from Disaster Relief Funds 100,000 Connection Fees 1,000,000 1,200,000 1,200,000 Interest Income' 200,000 370,000 450,000 . TOTAL CASH s REVENUE 5,735,893 7,673,4oi 9,652,796 w C, s I 20 COUNTY SANITATION DISTRICT NO. 2 ` BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #2 BOND E INTEREST - 1951 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET �a 1977-78 1978-79 EXPEt17URES 1 -8 BOND RETIREMENT AND INTEREST ` Principal on Bonds 45,000 45,000 45,000 45,000 Interest on Bonds 12,206 11,194 1.t,194 10,182 Treasurer's Investment Adm. 6 Banking Fees 200* 100 50 ; •(a) TOTAL 57,406 56,294 56{244 55,182 1@0 49,838 AUTHORIZED GENERAL RESERVE 50,850 50,344 c ,,TOTAL REQUIREMENTS 108 256 106 638 105,020 L T Q LESS: AVAILABLE FUNDING Funds 'table Available Jul Y 1 Budgeted Expenditures 78 79 •<.: :�: ••«:'•>:::• � F g Actual Expenditures 78-79 ' .:::�:is i'F • Allowance for Accruals, �,.:.::.;:•::::.:.:;::.>:::.::;:.:. :�, a Other Income and t J.,•. ••'.•:tom`$:>:vv:i�:}y%�:>:{>?!5:�::.:�:.::��;��::'??:%':i:::�:j��:S::`: Appropriated Reserves _%• Srt► CASH b INVESTMENTS A ro e r' Reserves E (Appropriated Pp P 2 7 40 5 7 61 2 9 Carry-Over) 53, 5 7 �:`<':<'�.'•: Y i Delinquent Taxes 1,000 1,100 : „` 1,100 60 Interest b Misc. Receipts 400 i 000 •-«:>r»:::>::>:>-:::«:<>. <:: : , P , 4 4 4 8 7 661 0 5 9 FUNDING ,AVAILABLE F T TAL5 5 7 05 , , 1.� B RAISED BY TAXES52,131 50,123 AMOUNT TO BE 53 595 • f� f Outstanding G.O. Bonds 6-30-79 *Adjusted for authorized .4i budget transfers. f a COUNTY SANITATION DISTRICT NO, 2 21 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND 12 BOND s INTEREST - 1958 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL EXI'LNU I TUBES BUDGET 1977-78 1978-79 1 79 1979-80 BOND RETIREMENT AND INTEREST Principal on Bonds 350,000 350,000 350,000. 300,000 Interest on Bonds 117,750 104,250 104,[50 90,750 Treasurer's Investment Adm. b Banking Fees 300* 3002:5 (a) TOTAL 468,050 454,55o 114- 7 390,750 AUTHORIZED GENERAL RESERVE 293,400 252,600 243,3oi TOTAL REQUIREMENTS 761,450 707,150 634,051 LESS: AVAILABLE FUNDING Funds Available July 1 > Budgeted Expenditures 78-79 4g4, 5Q as Actual Expenditures 78-79 44,475' 7.5. Allowan ce for Accruals , Other Income and »< Appropriated Reserves :279,567 . CASH 6 114VESTMENTS (Appropriated Reserves S Carry-Over) 318,429 314,335 279,642 Delinquent Taxes 91500 11,500 11,500 Interest b Misc. Receipts 7,000 12,000 14,000 TOTAL AVAILABLE FUNDING 334.929 337,835 305,142 AMOUNT TO BE RAISED BY TAXES 426,521 369,315 326,909 Outstanding G.O. Bonds 6-30-79 dr $3,000,000 *Adjusted for authorized budget transfers MW m� ' 22 7-25-79 . tw COUNTY SANITATION DISTRICT NO. 2 !r� SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS Sri Project Dist. 02 Others Total 1979-80 1980=81 1981-82 1982-83 1983-84 Master Plan Update 25,000 25,000 25,000 Orange Sub-Trunk River Crossing and Connection 35,000 35,000 35,000 Sub-Total ACO Fund 60,000 60,000 60,000 Carbon Canyon Dam Interceptor 1,200,000 1,200,000 700,000 500,000 Olive Sub-Trunk River Crossing 300,000 300,000 300,000 Other Small Projects 600,000 600,000 200,000 100,000 100,000 100,000 100,000 Sub-Total FR Fund 2,100,000 2,100,000 1,200,000 600,000 100,000 100,000 100,09 Sub-Total 2,160,000 2,160,000 1,260,000 600,000 100,000 100,000 100,od lu1 Water Reclamation Plant 12,500,000 12,500,000 25,000,000 1,000,000 8,000,000 16,000,0�w GRAND TOTAL 14,660,000 12,500,000 27,160,000 1,260,000 600,000 1,100,000 8,100,000 16,100,OL Lr1 W I : W e 23 COUNTY SANITATION DISTRICT No. 2 STATEMENT OF PROJECTED CASH FLW- FISCAL YEARS 1979/80 THROUGH 1983/84 A B C D E F G H ae LINE DESCRIPTION 1979-80 1980-81 1981-82 1 89 2-83r, 1 89 3-84 -Year Total OPERATING FUND 1 Reserves t Carry-Over From Last Year 1.720.000 2,136,000 2.405,000 1,474,000 (265,000) 1,720.000 REVENUE 2 Share of 1% Tax Allocation 2,677,000 2,838,000 3,008,000 3.188,000 3,380,000 15C-91:000 (e) 3 Fees 450,000 450,000 450,000 450,000 450,000 2:250000 M4 Interest t Miscellaneous Income 399,000 442,000 476,000 433,000 356,000 j 2,106,000 5 Other Revenue _ erg 6 TOTAL REVENUE 3,526,000 3,730,000 3,934.000 4.071,000 4,186,000 19,447,000 7 TOTAL AVAILABLE FUNDING 5,246,000 5.866,000 6,339,000 5.545.000 3.921,000 i 21,167,000 EXPENDITURES I 8 Share of Joint Works M t 0 2,476,000 2,971,000 4,302,000 5,163,000 6,195,000 21,107,000 end 9 Collection System M 6 0 and Other Oper. 426,0o0 490,000 563,000 647,000 744,000 2,870,000 10 Other Expenditures 208,000 208,000 11 TOTAL EXPENDITURES 3,1)0,000 3,,461,000 4,865,000 5,81o,000 6,939,000 2:0 35.000 12 Reserves t Carry-Over to.Next Year 2,136,000 2,405,000 1,474,00o (265,000) (3,018,000) (3,08,000) 13 Next Year's Dry Period Funding Requirements 1,555,000 1,731,000 2,433,000 2,905,000 3,469,000 3,=59,000 aw 14 Fund Balance or (Deficit) 581,000 _ 674.00D (959.no0) (3 170_000) f6.4R7_1lnnl 44 t37 nnnl CAPITAL FUND(S) 15 Reserves t Carry-Over from Last Year -28,503,000 26,176,000 29,003,000 29,545,000 29,502,000 28,503,000 REVENUE i e� 16 Construction Grants 7,083,000 7,738,000 2,381,000 2,381,000 1,309,000 2D,892,000 17 Fees: Connection 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000 6000000 18 Other 425,000 425,000 425,000 425,000 425,000 2:125:000 (f) 19 Sale of Capacity Rights 145,000 22,000 22,000 22,000 22,000 233.000 20 Interest t Miscellaneous Income 1,710,000 1,561,000. 1,726,000 1.760,000 1,760,0oo 9,517,000 bow 21 Other Income 312,000 Y'�^no (9) 22 TOTAL REVENUE 10.875.000 10r946 Goo 5 754 nnn t 7RR Ann. 4 219 nnn _a,:�CZ 30- 23 TOTAL AVAILABLE FUNDING 39.378,000 37,122,000 34.757.000 35,333,000 34,218,000 65,532,000 EXPENDITURES 1 asi 24 Share of Joint Works Treaiment Plant 11,821,000 7,444,000 5,037,000 5,506,000 2,708,000 32,516,0o0 25 District Collection System 1,260,000 60o,0o0 100,000 100,000 100,000 2,160,000 26 ICR Payments to Federal Government 75,000 75,000 75,000 225,000 225,000 675,000 27 Other 8xpenditures 46.000 46.nnn 28 TOTAL EXPENDITURES 13,202,000 8,119,000 9,212.000 5,831,000 3,033,000 3; 1g7.000_ 29 Reserves t Carry-Over to Next Year 26,176,000 29,003,000 29,545,000 2i�,502,000 31,185,000 31,195,000 30 Next Year's Dry Period Funding Requirements 4,060,000 2,606,Oo0 2,216,000 1,S16,000 99S.000 ��Sn00 (h) 31 Fund Balance or (Deficit) 22,116,000 26.397,000 26,629,000• 27,986.000 30.190,000_ • 3).i50,00o BOND FUND(S) ed 32 Reserves t Carry-Over From Last Year 332,000 292,000 284,000 277,000 268,000 332,000 REVENUE 1 33 Tax Levy 34 Interest t Miscellaneous Income 378,000 4o0,0oo 390,000 376,000 365,000 1,909,000 28,000 25,000 24,000 23.000 22,o00 122,000 35 Other Income 36 TOTAL REVENUE 406.0oo 425.000 414.00o 399,000 187.000 7rlI-non 37. TOTAL AVAILABLE FUNDING 733,00 717.000 698.000 676.000 65S.000 j 2.181 000_ tw EXPENDITURES JI 38 Bond Principal t Interest 446,o00 433,000 421,000 408,0o0 395,000 i 2,103,000 39 Other Expenditures i .40 TOTAL EXPENDITURES 446,000 433,000 421,000 4CB,000 395,000 2,103,000 t= 41 Reserves t Carry-Over to Next Year 292,000 284,000 277,000 268,000 260,000 260.000 42 Next Year's Dry Period Funding Requirements 292,000_ 284,000 277,_000 268,000 260,000 250,000 43 Fund Balance or (Deficit) -0- -0- -0- -0- -0- -0- SUMMARY(Adjusted for Inter-Fund Transfers) 44 Reserves t Carry-Over From Last Year 30,555,000 28,604,000 31,692,000 31,296,000 29.505,000 30.555,000 ead 45 TOTAL REVENUE 14,807,000 15,101,000 10,102,000 10.258.000 9,289,000 53.557.000 46 TOTAL AVAILABLE FUNDING 45,362,0oo 43,705,000 41,794,000 4i,554,000 38,794,000 9D,112,000• 47 TOTAL EXPENDITURES 16,758.000 12,013.000 10,45.8,000 12.049.00o Io,367,000 6',c3S,000 b" 48 Reserves t Carry-Over to Next Year 28,604,000 31,692.000 31,296,000 25,505.000 28,427,000 1 28.427,000 49 Next Year's Dry Period Funding Requirements 5,90 000 4. 221.00Q 5,626,900 4.6e9,000 4,724,000 =,724,000 SO FUND BALANCE OR (DEFICIT) 22,697,000 27,071.000 25,670,000 24,816,000 23,703,000 23,703,000 r emu Isl , COUNTY SANITATION DISTRICT NO. 7 UF ORANGE COUNTY �o`to4o11lnn Or �e�Y 1� � da�o �eR j � 1 U aY GE V Co - �r BUDGE' RECOMMENDATIONS 1979-80 FISCAL. YEAR - - da 65 COUNTY SANITATION DISTRICT NO. 7 BUDGET RECOMMENDATIONS "o 1979-Ro FISCAL YEAR law CONSTRUCTION �d RESERVES .46 DISTRICT ONSTRUCTI .04 HARE OF J .•03 IST. 0 S M .02 DEBT .04 TREATMENTPLANT BOTHER EXPANSION e� RESERVES .34 .07 TAX LEV .04• wr EES .03 BUDGETED REQUIREMENT RESERVE .53 TAX DOLLAR ALLOCATION .05 TOTAL REQUIREMENTS $15,868,320 INTEREST S OTHE woo .06 STATE b FEDERAL CARRY- GRANTS OVER .13 ra' .16 law SOURCE BUDGETED REVENUE DOLLAR TOTAL AVAILABLE$15,868,320 bd 20.0 19.0 18.0 ad 17.0 16.0 0 15.0 14.0 " 13.D 0 12.0 BUDGETED i REQUIREMENTS 0 11.0 10.0 Y 9.0 8.0 7.0 6.0 5.0 +� 4.0 CASH 3,0 EXPENSE `� 2.0 .0 RAISED BY TAXES 75 7 7 7 78 79 av FISCAL YEAR . TOTAL BUDGET s EXPENDITURES url _. ._ '._'..._7 . 66 COUNTY SANITATION 'DISTRICT No. 7 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 v SUMMARY APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1978-79 1979-80 REQUIREMENTS Operating b Capital Requirements Operating Fund 1,225,376 1,405,635 1,564,363* Accumulated Capital Outlay Fund 8,342,458 8,747,449* 10,079,656* Construction Fund 378,172 408,806 447,475 Fixed Obligation Fund 18,600* 15,800 5,600 Facilities Revolving Fund 1,715,355 2,132,880 2,651,818 1 Lrd Sub-Total Operating s Capital 11,679,961 12,710,570 14,748,912 Debt Retirement Bond s Interest Fund - 1951 32,146 31,558 30,971* Bond is Interest Fund - 1962 288404 293,774 296,084 Bond b Interest Fund - 1970 784:390 788,803 792,353 tsi Sub-Total Debt Retirement 1,104,940 1,114,135 1,119,408 i W TOTAL REQUIREMENTS 12,784,901 13,824,705 15,868,320 FUNDING 6mi Operating S Capital Funding _ I Cash E Investments (Appropriated Reserves & Carry-Over) 6,345,668 9,173,107 10,418,350 Other Revenue 3,726,612* 2,789,323* 3,537,562* Anticipated Tax Allocation from 1% Levy 1,607,681 748,140 793,000 61� Sub-Total Operating b Capital 11,679,961 12,710,570 14,748,912 Debt Retirement Cash & Investments (Appropriated Reserves s Carry-Over) 458,256 457,915 . 490,368 tat Other Revenue 15,550 21,900 27,500* Amount Raised by Taxes for 1 Debt Obligation 631,134 634,320 601,540 Sub-Total Debt Retirement 1,104,940 1,114,135 1,119,408 11 TOTAL FUNDING �12,784,901 13,824,705 15,868,320 *Adjusted for Inter-Fund Transfers 6W The County is presently impounding taxes in connection with a dispute over assessed valuation. Taxes ! impounded as of June 30th amount 1a1 to $6,350. COUNTY SANITATION DISTRICT NO, 7 E7 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 d FUND #7 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET 1977-78 1978-79 EXfjENgITURES 1 -8 vow OPERAT I NG ;;: Directors' Fees 6,Oo0 6,000 5, OQ 7,000 Contractual Servic es Share of Joint Operating 444,526 525,835 32,29>Z 528,730 0 ,OD 0 Trunk Maintenance � 5 , * 000 �"•` 7 Manhole & Line Repairs 50,000 50,000 ,fi$5 25,000 tow Pump Station Maintenance 56,000* 70,000 70,000 Permit b Ind. Waste Admin. 70,000 $0,000 71,7 �L ; :, 9 0 000 Connection Administration 18,000(a) Inter-Dist. Sewer Use-Chg. 2,000 1,800 ° 1 130E3 1,800 100 Bond Collection Expense 50 100 � .. 2, 00 Tax Collection Expense 1,300 500 ? 5 a Adm Investment 3 Treasu rer's s re 6 Banking Fees 3,000 800 ivy 5,000(a) Utilities 23,000 23,000 a' �$, 3 34,000 10,000 Professional Services 25,000 5,000 ?, 51 Printing and Publication 1,500 1,500 4D3 1,500 (c) Memberships 900 1,000 736 Travel 6 Mtgs - Directors 500 400 30 500 Uncollectable Accounts 1,200* 2,000 5,000 1,900 u Transf er to Bond Fund wo TOTAL OPERATING 735,776 832,935XX: 3B4O$I: 871,030 P NON- 0 ERATING Interest 1,600 3,700 9,000 Expenses Applicable to Prior Years ,000 3,000 000 3 � ; 3, TOTAL NON-OPERATING 4,600 6,700 3,b53 12,000 :TOTAL OPERATING 6 NON-OPERATINE 740,376 839,635I►1,73 883,030 RESERVES Self-Insurance Reserve 32,000 { ) (d Appropriations for Contin- gencies 115,000 115,000 200,725 ,.d Authorized General Reserve 370,000 419,000 441,000 TOTAL RESERVES 485,000 566,000 641,725 .r Sub-Total Requirements 11225,376 1,405,635 1,524,755 TRANSFER SELF-INSURANCE 41,508(d) RESERVES TO SEPARATE FUND .. TOTAL REQUIREMENTS 1,225,376 1,405,635 1,566,263 *Adjusted for authorized budget transfers #7 -OPERATING FUND CONTIN � D .ON NEXT PA E . 6' COUNTY SANITATION DISTRICT NO. 7 BUDGET RECOMMENDATIONS 1979-.80 FISCAL YEAR 7/19/79 FUND #7 OPERATING APPROVED APPROVED LEXPENDITURES IMATED RECOMMENDED Ise DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET TUAL BUDGET 1977-78 1978-79l-7 1479-80. AVAILABLE FUNDING Funds Available July -1_ Budgeted Expenditures 78-79 839,63S Actual Expenditures 78-79 541,734. Accruals, Allowance for cruals, Other Income s Appro , Appropriations/Reserves 248 900 CASH b INVESTMENTS (Appropriated Reserves s :.:.. Carry-Over) 644,025 730,383 546,8ol . 6d 8 000 Delinquent 000 2000 , Taxes , �<s : ;:;:::<:<:,:; :>: Tr ansfer from Fixed d Obli 9• . . . Fund 1, ><>:: ':<'•: .,.:.. 2,562. from OPA 5 8 5, 062 1,21 Due 100 000 12000 , 35,000 Fee s Transfer from ACO u 400 Fund ,535 . 11900 Transfer from Bond Fund >� • •� •• •��•• ' 38,000 8 000 3 , 45,000 3 ,s b M isc. Receipts Interest P 0 Sub ventions ns 1 17 ,521 5 21 19,00b� IrD 16 0 174,915 793.000(b) Tax Allocation , TOTAL AVAILABLE FUNDING 1,225,376 1,405,635 1,566,263 � . COUNTY SANITATION DISTRICT N0, 7 69 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #7 ACCUMULATED CAPITAL OUTLAY .0 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET 1977-78 1978-79 EXPENDITURES 1 -80 v� PROJECTS AND EXPENDITURES Treatment Plant Expansion 2,386,058 2,622,035 ::1,&37:,530 5,018,000 is Ct Appropriation ri ation for Treatment tmen t v� P Fa cilities atilt ies to comply t t w S a Federal ith State and Regulations (Grant Funded) ,3,500,000 2,201,000 Appropriation ion for Non-Gran t tow Funded Teatment Plant Facilities 1,754,000 652,000 C P Federal 8 R a mea oGov 00 I 000 t tt. 0 0 Y , , tow Appropriation for District -Facilities Improvements Extensions 2,395,500- Unappropriated Reserve 2,031,914 j 4,099,656 P Works Equity Purchase 2 0• 300,000 Joint rks qu ty ch se 51,000 12 ,0 0 �'.<;:1•..2.:,.x0.;;�:;:;,,::::;:;;::_'�:;:::;;;<;;:>>;;;:::;:::;�: . Treasurer s Investment stment Ad m. Banking Fees 4,200 4 0 (9.. ) TaxCollection Ex ense 2 1 00 p 3, 00 ,5 {a} Transferto Operating n Fun d 400,535 `�'�`0��• Transfer to Fixed Obligati on r<s Fund u t8 n 1,209 1 a u Unto I c ble Accounts 2 00• 0 e t 0 0 a 5 3 ( ) , TOTAL REQUIREMENTS 8,342,458 9,153,502 .;; 1,1312 10 ,080,865 AVAILABLE FUNDING Funds Available July 1 w Budgeted Expenditures 78-79 3,I� rZ7,g- 1 $1Z7 Actual Expenditures 78-79tw ..t.•..-., ..... ,. Allowance for Accruals, Other Income &Appropriations/Reserves ;+s:ioTxt16 ? ' CA CASH b INVESTMENTS law R serves s e (Appropriated Carry-Over 5,117,816 6,775,313 ;.. ;.; ,: 7,456,865 1 0 0 /� 1 8 ooQ 7 Q 18 0 OQ Taxes Delinquent ,' 1 00 11 6 0 2,092,000 Grants 1,147,000 State ,Federal and tar 0 8 , Sale of Capacity Rights 30000 16 ,000 3000 Fes - 2 , 2 00 0 3 , 0 00 0 60,000 e Tran sfer r from Facilities s aose,ter 750,000 00 Revolving Fund 75 ev 4 Interest & Misc. Receipts 180,000 376,000 425,000 ' Subventions '56,924 { ) b...... .:.:�._.... � .. .>.;;> r Tax Allocation 1,077,582 568,265 (b) .?: TOTAL AVAILABLE FUNDING 8,342,458 9,153,502 10,080,865 *Adjusted for authorized budget transfers I 70 COUNTY SANITATION DISTRICT NO, 7 ..a BUDGET RECOMMENDATIONS 1979.-80 FISCAL YEAR 7/19/79 FUND #7 FACILITIES REVOLVING APPROVED APPROVED ESTIKt TED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPENDITURES197�-Z 1979-80 PROJECTS AND EXPENDITURES Raitt Street Trunk 40,000 Replace Pumps at Navy Way , Station 10,000 10,000 10,000 W Tustin-Orange Reaches 17 S 18 Capacity Purchase-from the City of Orange 350,000 155,000 Michelson Sub-Trunk 150,000 200,000 Tustin-Orange Reaches 19 6 2C 250,000 250,000 Misc. Sub-Trunk Ca pacity aci t Y Purchases from City of Oran a 132,000 336,000 6,000 Tr ansfer AOFu to C nd 0 0 75 00 Connection Charge Administration 6,800* 17,500 a3,308. (a) 64 Trea sou re r s Investment Adm. B b anking fees 400 1,000 - � ' Appropriation riat'on fo r Distric t Facilities Improvements v t ro emen s b P Extensions E Reimbursement 1,525,655 920,000 ,963.:.'.... z' 1,130,000 UnaP P o•r ri e'a d Reserve t eser e 973 8 80 OD,81 9 I •u ncollec abl t e Account s 500 0 1,000 0 00 a TOTAL REQUIREMENTS 2 46 2,132,88o,355 $, 12 ., 2,651,818 AVAILABLE FUNDING ` •• ...it.....;.:.:�•::::.�.�. Funds Available July 1 1 Budgeted Expenditures 8- T. 0 7 79 Actual Expenditures 78 79 <•:;:1..:x.............: i Allowance for Accruals, Other Income S Appropriations/Reserves INVESTMENTS CASH b (Appropriated riatod Reserve s "'s?; 1 Carr Over 212 1,278,880 '•`: 1,992,818 ,355 Y - 4 D 2 00' abl from City of Tustin 000 Receivable t st 39,Y Receivable t i able from City or Orange 35 , 4 0 000 420,000 Y 9 1 m Receivable ce'vable from City Y of Isl 18 8 000 S Ana 000 Santa n t 77 9, Receivable from Costa Mesa Sanitary District 396,000 ;:: ;='::<; i:zi" i'i S?< ;isi'i"":iy% i?`?''Eii:!iE Fees 350,000 350,000 350,000 I�.J r Income 000 80 120 000 Interest n e & Misc. c. 0 000 5 , , , TOTAL AVAILABLE FUNDING 2,465,355 2,132,880 2,651,818 l *Adjusted for authorized budget transfers 6rd COUNTY SANITATION DISTRICT NO. 7, 7A, 7B, & 7C 71 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND N7 FIXED OBLIGATION APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET EXPENOITURES 1 -80 • 1977-78 1978-79 1 8- EXP ENDITURES EN D Tax Collection Expense 0 5 ( ) v ment Adm. u s Investment Treasurer's (a) Banking Fees 50 50 Transfer 0 Operatin g 0 Fund 1, 210 P Requirements to Provide for OEM++ Debt Obligation Payments 16,000 14,700 :��':::1.�:.:.7�1¢.„. .; .,}.::::::::::::.:.�.:-:.�::.::.}::. 5, 600 O 14 800 $>?>`'7.i.......... 5 60 0 TOTAL .5 RESERVE 1 000 1 .800 5.600 TOTAL REQUIREME NTS 19,810 5 <' «�'#>?�<�'< ''�>>` ;�#'z>�>�<�? '` ''>: a.d AVAILABLE FUNDING 'table Jul 1 d Available Funds Y Requirements 8 Budgeted 7 9 q Actual Expenditures 78-79 . l too }' h Allowance for Accruals, Allow } Other Income b Transfers CASH b INVES TMENTS ��':���.........:......:.. : a ed Reserv es b A ro t � PP ri P 240 2,725 '`' ;<;::»:>::>:<:>:: 2.39 . Carry-over) 3, 0 100 Delinquent Tax es 5 1 0 5, 518 5 18 .29 f r from ACO Fu nd d Tr ansfer e 2,000 Wo Mist. Reven ue ue 2500 2.000 Subventions 4 97 b b 6 � ) 4 0 Tax Alloc ation ion 1 4 020 9 Al wd 5 600 80 . 0 1 B FUNDING 9.810 15. TOTAL AVAI LABLE LE >:> *Adjusted for authorized budget . tra nsfers e rs 9 r w rd . 72 COUNTY SANITATION DISTRICT NO. 7 ' BUDGET RECOMMENDATIONS 1979'80 FISCAL YEAR 7/19/79 I ' FUND #7 CONSTRUCTION APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGETBUDGET 1977-78 1978-79 1 8 1 -80 ` PROJECTS AND EXPENDITURES Treasurer's Investment Adm. b Banking Fees 600* 350 225; (a) Appropriations for District Facilities ies Improvements, Extensions s Purchases 377,572 * 408.456 447,475 TOTAL REQUIREMENTS 378,172 408,806 225;; 447,475 AVAILABLE FUNDING id Funds Available July 1 { .... Budgeted Expenditures 78 79 9 P .......................... 6d Actual Expenditures 789 Allowance for Accruals, Other Income b Appropriations/Reserves W CA SH b INVESTMENTS v s E a e A ro r ied Reserves t PP P 41 4758 5 8 9- 2 8 06 ,68 1 5 Ov r 7 3 Carr e 3 , Y ) , 23,000 28 000 1 000 ,0. Recei is Interest E Misc nter , P i 44 4 DING 812 408 8o6 7 75 AVAILABLE FUN 7 TOTAL AVA 37 ,T , i *Adjusted for authorizedbud et g transfers '» `> 1 i { COUNTY SANITATION DISTRICT N0, 7 73 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #7 BOND E INTEREST - 1951 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET 1977-78 1978-79 EXPENDITURES 1 -80 BOND RETIREMENT.AND INTEREST Principal on Bonds 13,000 13,000 .13,000 13,000 Interest on Bonds 4,018 3,693 �63:.. s'. 3,368 Treasurer's s In vestment Ad m. G Banking Fee s es 2 0 a Transfer to Operating Fund 1,900 TOTAL 17,218 16,793 16, 03 18,268 7 AUTHORIZED A HOR D GENERAL R SE E 8 RV 14 z 4 6 1 14,603 0� 9 75 3 , , rw TOTAL REQUIREMENTS 32,146 31,558 :.:<::.:,:.:::.::.,':.::::-:,.:.::.:,:..::.:::::::::.:::: 32,871 LESS: AVAIL ABLE FUNDING fto F ai 1 Funds Available July ] s +1a`M1 Budgeted Expenditures78-79 �<#s.>....:..:•s..:::..:.::::�:� '`.f3:'':[:=:::.'.:;icy> ��' Actual Expenditures'tt ures 78- 79 11 Accruals,Allowance o e for Ac uals , Other income b Appropt7lated Reserves +� CASH 5 INVESTMENTS .:..:::::>::::::.......,........ i?n+:::•i'y:{:i:'�Rtvyi;':{p•.%:'yF;}i?:;»j::::l>i`.i:::��i:'j::: (APP P ro riated Reserves E #:> ;;:: "<'>:;:<:<a«> >s<<' ;'•> Carry—Over) 1 610 1 1 4 5 57 1 8 5 Y , , 3 , 7 ur Delinquent Taxe s 150 200 20 0 Tr ansfer ns fe from 0 er Fund r rf 1 r P 11900 00 ii\vv Interest Misc.. R b c Receipts 100 t 20 0 P 00 3 TOTALA I two AVAILABLE AV L FUNDING 15,860 15,971 15,878 AMOUNT TO BE RAISED BY TAXES 16,286 15,587 16,993 Outstanding G.O. Bonds 6-30-79 $137,000 *Adjusted for authorized budget transfers : :.rY} 74 COUNTY SANITATION DISTRICT. NO. 7 +�+ BUDGET RECOMMENDATIONS 1979-8.0 FISCAL YEAR 7/19/79 FUND N7 BOND E INTEREST - 1962 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET" BUDGET ACTUAL BUDGET EXPENDITURES 197Q-80 1977-78 1978-79 973- BOND RETIREMENT AND INTEREST Principal on Bonds 120,000 • 130,000 130,000 140,000 Interest on Bonds 90,340 86,440 86,440 81,890 Treasurer's Investment Adm. (a) b Banking Fees 200* 200 100 i TOTAL 21o,54o 216,640 2I6.,54d 221,890 AUTHORIZED GENERAL RESERVE 77,864 77,134 74,194 TOTAL REQUIREMENTS 288,404 293,774 296,084 LESS: AVAILABLE FUNDING 1 Fun ds Avai lable July u s Y I :.:._. Orr► Budgeted Expenditures 78-79 S Actual Expenditures 78-79 216,540 Allow ante for Accru als, , b Other Income i Appropriated Reserves CASH 6 INVESTMENTS (Appropriated riated Reserves & Carry-Over) 8 88 2 59 94,766 766 5,489 , 8 0 000 3, 000 2 0 3 lin uent Taxes ,De , 4 Interest b Misc. Receipts 2,000 3,500 6,000 : TOTAL AVAILABLE FUNDING 90,289 94,759 103,766 AMOUNT TO BE RAISED BY TAXES 198,115 199,015 192,318 I Outstanding G.O. Bonds 6-30-79 $2,310,000 *Adjusted for Authorized budget transfers . 60 75 COUNTY SANITATION DISTRICT N0, 7 BUDGET RECOMMENDATIONS +� 1979-80 FISCAL YEAR 7/19/79 FUND 17 BOND E INTEREST - 1970 APPROVED APPROVED EST11WED RECOMMEHOED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL PQJQ BUDGET RES 1977-78 1978-79 EXyq.L]n 1 L2go BOND RETIREMENT L INTEREST Principal on Bonds 225,000 225,000 225,000 250,000 Interest on Bonds 225,089 211,252 '. 211,25'2 197,302 Treasurer's Investment Adm. <: k S Banking Fees 300* 300 ' :160 (a) tow TOTAL 450,389 436,552 =;436,4T2 447,302 AUTHORIZED GENERAL RESERVE 334,001 352,251 345,051 F TOTAL REQUIREMENTS 784,390 788,803 792,353 +si LESS: AVAILABLE FUNDING Funds Available July era :•.::.: Budgeted Expenditures 78-79 436,5;2 'Actual Expenditures 78-79low t:>•<>:. 43G,412 14O Allowance for Accruals, - Other Income S • Appropriated Reserves CASH b INVESTMENTS �r (Appropriated Reserves E > Carry-Over) 3570 57 354,085 382,124 Delinquent Taxes 6,000 8,000 8,000 • z Interest & -Misc. Receipts 4,500 7,000 10,000 TOTAL AVAILABLE FUNDING 367,657 369,085 400,124 tow AMOUNT TO BE RAISED BY TAXES 416,733 419,718 392,229 _.. Outstanding G.O. Bonds 6-30-79 4 $3,275,000 *Adjusted for authorized budget transfers +'r rd 76 4 4.1 7-25-79 j COUNTY SANITATION DISTRICT NO. 7 I SCHEDULE OF DISTRICT COLLECTION SYSTEMS PROJECTS Project Total 1979-80 1980-81 1981-82 1982-83 1983-84 60 Michelson Sub-Trunk 200,000 200,000 Tustin-Orange Reaches 17 & 18 i Capacity Purchase from City of Orange 155,000 155,000 i Tustin-Orange Reaches 19 & 20 250,000 250,000 60 -Misc. Sub-Trunk 4 ' Capacity Purchases +..i from City of Orange 6,000 6,000 1 i Replace Pumps at Navy Way Station 10,000 10,000 South Irvine Lift Station 250,000 250,000 6' South Irvine Sub-Trunk 200,000 200,000 11 6w Miscellaneous Projects 680,000 140,000 135,000 135,000 135,000 135,000 TOTAL FR FUND 1 ,751 ,000 761 ,000 135,000 135,000 135,000 585,000 i 6w 4i 1 n COUNTY SANITATION DISTRICT No. 7 .r+ STATEMENT OF PROJECTED CASH FLN- FISCAL YEARS 1979/80 THROUGH 1983/84 A B C 0 E F G H LINE DESCRIPTION 1979-80 1980-81 1981-82 1982-83 1983-84 5-Year Total OPERATING FUND 1 Reserves 6 Carry-Over From Last Year 547,000 642,000 704,000 483,000 57.000 547,000 REVENUE 2 Share of 1% Tax Allocation 793,000 840,000 890,000 943,000 999.000 4,465,000f9) 3 Fees 100,000 100,000 100,000 100,000 100,000 500,Oo0 f 4 Interest 6 Miscellaneous Income 124,000 132,000 140,000 130,000. 106,000 632,003 5 Other Revenue 2,000 2,000 6 TOTAL REVENUE 1,019.000 1.072,000 1,130,000 1,173,000 1,205,000 5,599.000 wr 7 TOTAL AVAILABLE FUNDING 1,566,000 1,714,000 1,834,000 1,656,000 1,262,000 6.146,000 EXPENDITURES 8 Share of Joint Works M 6 0 529,000 634,000 919,000 1,103,000 1,323,000 4,508,000 9 Collection System M 6 0 and Other Oper. 352,000 376,000 432,000 496,000 570,000 2,226,000 10 Other Expenditures 43,000 43,000 it TOTAL EXPENDITURES 924,000 1,010,000 1,3517000 1,599.000 1,893,000 6,777,000 12 Reserves 6 Carry-Over to Next Year 642,000 704,00o 483,000 57,000 631,000 31,000 13 Next Year's Dry Period Funding Requirements 462,000 505,000 675,000 800,000 946,000 946,000 14 Fund Balance or (Deficit) 00 'Tj9�66D (11z ODD) -'C745,ouu) T["� (T,5//,,uUU) CAPITAL FUND(S) -15 Reserves 6 Carry-Over from Last Year 9,872,000 8,617,000 9,475,000 9,458,000 9,289,000 9,872,000 REVENUE vim 16 Construction Grants 2,092.000 2,285,000 703,000 703,000 387,000 6,170,000 17 Fees: Connection 350,000 350,000 300,000 300,000 300,000 1,600,000 _ 18 Other 60,000 60,o00 60,000 60,000 60,000 300,000(f) 19 Sale of Capacity Rights 30,000 7,000 7,000 7,000 7,000 58,000 20 Interest 6 Miscellaneous Income 781,030 500,000 546,000 552,000 540,000 2,919,000 ty 21 Other Income 1,000 1,000 22 TOTAL REVENUE 3.314,000 3,202,000 1,616,000 1,622,000 1,294,000 11,048,000 23 TOTAL AVAILABLE FUNDING 13,186,000 11,819,000 11,091,000 11,080,000 10,583,000 20,920,000 EXPENDITURES 24 Share of Joint Works Treatment Plant 3,791,000 2,199,000 1,488,000 1,626,000 800,000 9,9D4,000(9) 25 District Collection System 761,000 135,000 135,000 135,000 585,000 1,751,000 26 ICR Payments to Federal Government 10,000 10,000 10,000 30,000 30,000 90,060 27 Other Expenditures 7,000 7,000 28 TOTAL EXPENDITURES 4,569,000 2,344,000 1,633,000 1.791,000 1,415,000 11,752,000 29 Reserves 6 Carry-Over to Next Year 8,617,000 9,475,000 9,458,000 9,289,000 9,168,000 91168,000 30 Next Year's Dry Period Funding Requirements 1,172,000 817,000 896,000 708,000 346,000 346,o00(h) 31 Fund Balance or (Deficit) �a0 8,658,000 8,562,000 8,581,000 8,822,000 22,000 i BOND FUND(S) j 32 Reserves 6 Carry-over From Last Year 490,000 433,000 420,000 428,000 415,000 490,000 REVENUE 33 Tax Levy 602,000 628,000 663,000 621,000 655,000 3,169,000 34 Interest 6 Miscellaneous Income 27,000 25,000 25,000 25,000 24,000 126,000 "d 35 Other Income 2,000 2,000 36 TOTAL-REVENUE 631,000 653,000 688,000 646,0oo 679,005 3,297,000 37 TOTAL AVAILABLE FUNDING 1,121,000 1,086,000 1,108,000 1,074,000 1,094,000 3.787,000 i EXPENDITURES 38 Bond Principal 6 interest 686,0o0 666,000 680,000 659,000 671,000 ' 3,362,000 39 Other Expenditures 2,000 ` 2,000 40 TOTAL EXPENDITURES 688,000 666,000. 68o,0o0 659,000 671,000 ! 3,364,000 m 41 Reserves 6 Carry-Over to Next Year 433,000 420,000 428,000 415,000 423,000 f 423,000 42 Next Year's Dry Period Funding Requirements 433,000 420,000 428,0o0 415,000 423,000 423,000 43 Fund Balance or (Deficit) SUMMARY(Adjusted for Inter-Fund Transfers) - 44 Reserves 6 Carry-Over From Last Year 10,909,000 9,692,000 10,599,000 10,369.000 9,761,000 10,909,000 °d 45 TOTAL REVENUE 4.959,000 4,927,000 3,434,000 3,441,000 3,178,000 19.939.000 46 TOTAL AVAILABLE FUNDING 15,868,000 14,619.000 14,033,000 13710,000 �T3�'39�bb 36 ffG8�6G 47 TOTAL EXPENDITURES 6,176,000 4,020,000 3,664,000 4,049,000 3.979,000 21,888,000 ,,,d 48 Reserves 6 Carry-Over to Next Year 9,692,000 10,599,000 10,369,000 9,76i,000 8,960,000 8,960,000 49 Next Year's Dry Period Funding Requirements 2.067,000 1,742,000 11999,000 1,923,000 1,715,000 1.715,000 50 FUND BALANCE OR (DEFICIT) 7,625,000 8,857,000 7310,000 7,838,000 8o j ib+ 00 1 COUNTY SANITATION DISTRICT O. 11 OF ORANGE COUNTY (a �topolitaa pf v U � slue.1�9`54 ,,��{{�7� �"'I �+O��3 r BUDGE`' RECOMMENDATIONS r 1979-80 FISCAL YEAR Y COUNTY SANITATION DISTRICT NO. 3 OF ORANGE COUNTY ��YTATIp�. Cj �e�io4Ittan O - H L) SCE Cps 1V BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR v "a COUNTY SANITATION DISTRICT NO. 3 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR how TREATMENT PLANT EXPANSION .45 • IST. 0 L H .01 OTHER RESERVES CONSTRUCTION 06 RESERVES DEBT .26 DISTRICT 02 THER CONSTR. taw RESERVE ' .10 RESERVES FEES .10 .44 .05 BUDGETED REQUIREMENT DOLLAR TAX LEVY TOTAL REQUIREMENTS $41,587,929 TAX ALLOCATION FEDERAL 6 STATE -09 iad GRANTS 1 INTERES & OTHER CARRYOVE 0§ tow SOURCE OF BUDGETED REVENUE DOLLAR TOTAL AVAILABLE $41,587,929 42.0. 40.0 taw 38.0 36.0 BUDGETED 34.0 REQUIREMENTS 30.0 28.0 N g 26.0 0 24.0 a 22.0 0 20.0 a.d z 18.0 16.0 J 14.0 taw 12.0 CASH EXPENSE 10.0 8.0 6.o ,� 4.0 RAISED BY TAXES 2.0 79. 74 75 76 77 78 T 75 76 77 79 79 FISCAL YEAR TOTAL-BUDGET & EXPENDITURES 28 COUNTY SANI TAT IO"! DISTRICT NO 3 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR WWI SUMMARY L APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1.978-79 1979-80 REQUIREMENTS Operating & Capital Requirements Operating Fund 4,198,431 4,954,983 6,698,366 601 Accumulated Capital Outlay Fund 25,459,324 31,024,244* 25,758,114 Facilities Revolving Fund 5,268,559 2,249,065* 7,989,614 Sub-Total Operating s Capital 34,926,314 38,228,292 4o,446,094 Debt Retirement Bond 6 Interest Fund-1951 & 1958 1,213,221 1,177,729 1,141,835 Sub-Total Debt Retirement 1,213,221 1,177,729 1,141,835 TOTAL REQUIREMENTS 36,139,535 39,406,021 41,587,929 FUNDING Operating & Capital Funding Cash b Investments (Appropriated Reserves and Carry-Over) 20,422,189 25,909,282 24,302,705 Other Revenue 7,212,225 8,694,181* 12,301,38.9 Anticipated Tax Allocation From 1% Levy 7,291,900 3,624,829 3,842,000 (lam Sub-Total Operating E Capital 34,926,314 38,228,292 40,446,094 Debt Retirement L Cash r; Investments (Appropriated Reserves and Carry-Over) 516,606 511,986 500,532 Other Revenue 18,000. 27,000 34,000 6a) Amount Raised by Taxes For Debt Obligation 678,615 .638,743 607,303 Sub-Total Debt Retirement 1,213,221 1,177,729 1,141,835 L i TOTAL FUNDING 36,139,535 39,4o6,021 41,587,929 The County is presently impounding taxes in connection with a dispute over the assessed valuation. Taxes impounded as of June 30th amount to $38,589. I *Adjusted for Inter-Fund Transfers COUNTY SANITATION DISTRICT NO. 3 29 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR ' FUND N3 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET EXACTU f, BUDGET 1977-78 1978-79 1 -7q I -B tooOPERATING Directors' Fees 13,000 13,000 iQ,900 13,000 Contractual Services r� Share of Joint Operating 2,192,631 2,586,783 1,707,633 2,636,935 Trunk Maintenance 75,000 75,000 71,670 100,000 Manhole Repairs 110,000 110,000 8,750 100,000 45,000 tow Pump Station Maintenance 40,000 40,000 34,515 Permit b Ind. Waste Adm. 45,000 50,000 44,647' 65,000 Connection Fee Adm. 50,000 (a) Inter-Dist. Sewer Use Chg. 1,000 700 66 700 Bond Collection Expense 700 1,OD0 1 334. 1,300 Tax Collection Expense 5,000 1,900 ; 1,861 12,000 (a) ase Treas urer's Invest ment ment Adm. s Banking Fees 7,000 2,000 12,000 (a) BS Utilities 60,000 70,000 !# .r.::: 3.::;:. :.;;:<;:; ::;. ;. O00 �+ Professional Services 20,000 20,000 3 6f2. : 20,000 • 00 0 1 5 1 0 1 00 5 ' n ,Publication 5 i an d d Pub i Printing 9 ............................. ...... • Membership2,600 2,600 " `z'�):,,�. ,.. ( ) 1T avel Mt9• Directors s 1 500 1r5 �.7 b r 500 Unc ollectable Accounts 1,000 2,000 10,000 ( ) a TOTAL OPERATING 2,575,931 1,977,983 3,156,935 NON-OPERATING 0 E RATING Interest 3,000 Ex penses Applicable 1 enses A lica e to Prior Years 3,500 3,000 3,000 `Od TOTAL NON-OPERATING 6,500 3,000 3,000 TOTAL OPERATING E NON-OPERATING .2,582,431 2,980,983 1,g36,47 3,159,935 RESERVES Self-Insurance Reserve 159,000 (d) Appropriation for Con- tingenies 325,000 325,000 1,753,654 Authorized General Reserve 1,291,000 1,490,000 1,579,000 TOTAL RESERVES 1,616,000 1,974,000 3,332,654 and SUB-TOTAL REQUIREMENTS 4,198,431 4,954,983 6,492,589 TRANSFER SELF-INSURANCE RESERVES TO SEPARATE FUND 205,777 (d) TOTAL REQUIREMENTS 4,198,431 4,954,983 ,698,366 3 OPERATING FUND CONTINU D ON NEXT PAGE.' 30 COUNTY SANITATION DISTRICT N0, 3 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR . i FUND N3 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1 1977-78 1978-79 EX 73. TURFS 37�- AVAILABLE FUNDING l Funds Available July 1 Budgeted Expenditures 78-7 2,9.77,983 Actual Expenditures 78-79 1+ 36, 7 :: hri Allowance for A :..............:.... Other Income and Appropri'ailon/Reserves f CASH E INVESTMENTS `'s••`:; <:':: >:%»>s>< >: •» :::>::>%'::>::>> Reserves es (Appropriated 1,854,366 - 2 10 2 26 b81 and Carry-Over) ,7 , , I Delinquent Taxes 10,000 21,000 17,000 Fed , 4 s 95 00o t7o,000 ...<.:.... :.: 475,000 Transfer from ACO Fund 1 ,47 , 4b 1 Receipts 0 is 1 0 000 150 :; >::;.:,:.;:::.;:.;::;. -interest S Misc. R p 5 , , 125,000 8 000 b - - 35 ( ) 0 281 Sub en ions 73,v t 8 42 000 b 60 3 , 1 882 21 1 , n 73 5 Tax Allocatio 7 ,, , 6,698,366 4 4 8 4,198,431 FENDING9993 �`:T B U A AVAILA L ,TOTAL , i i I.r • is Y :`i+i: :f�:i::;•: it .... } 6,j A< 6*1 • Ie • - O COUNTY SANITATION DISTRICT NO, 3 31 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND N3 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET. ACTUAL FXiENi I TURFS BUDGET 197 -79 71977-78 I -B ,00 PROJECTS AND EXPENDITURES Treatment Plant Expansion 9,335,524 10,261,621 6.,286.1.26 18,495,000 Appropriation for Treatment too Plant Facilities to Comply wjth State E Federal Regulations (Grant Funded) 5,500,000 8,614,000 Appropriation for Non-Grant tow Funded Treatment Plant Facilities 6,863,000 2,406,0o0 ICR. Payment to Federal Gov't 33,000 53,000 "ow Reimburse Other CSD's 'for Seal Beach Blvd. Pump Station Equity .85,400 85,400 85,400 Orangethorpe Relief Trunk, Reach 15 2,070;000*• 80,000 9*,075 Westside Relief Interceptor (Contract 3-21) 60,000 tars Knott Interceptor -- Reaches 5-8 (Contract 3-20) 3,270,000 3,400,000 3474rb:)3 Westminster Ave. Force Main ::';;'.j%>,::.:....::.:.::):::•: :::.;i:::' :•::�"z#�t.�:.:.:.:; (Unit 2) 920,000 1,600,000 1, 25.05 325,000 Master Plan Update ? ^ p: 25,000 Joint Works Equity Purchase 100,000 m Appropriation ristion for Distric t iti me &Facilities Improvements nts Extensions 4,091,000 67,823 100,000 Unappropriated Reserves 4,26B,714 ass Treasures, Investment r n Adm. nv e 6 Banking Fees lo,400* 10,000 7,)5 (a) Tax Collection Expense 16,000 7, 00 �� �.,:1 :• . (a) r� Transfer to Operating Fund ),477,461 241,D90 Uncollectable Accounts 1,000 2,000 (a) TOTAL REQUIREMENTS 25,459,324 32,501,705 10,.739,257 25,758,114 "'d N3 ACO FUND CONTINUED ON NEXT PAGE:: *Adjusted for authorized budget transfers **Includes Reach 16 and 16A to be budgeted in Facilities Revolving Fund in 79-80. +ten ow 32 COUNTY SANITATION DISTRICT N0. 3 i. BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND N3 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPENDITURES 1 79 80 AVAILABLE FUNDING ... ....- .... .i I Funds Available July 1 Budgeted Expenditures 78-7 16,95b,882 Actual Expenditures 78-79 10.739x257 6,277:.. .. Allowance for Accruals Other Income E Appro- priations/Reserves 9,641,100 CASH b INVESTMEN TS (Appropriated Res erves 4 and Carry-Over) 14,292,920 17,708,536 15,858,725 . I 0 000 L Delinquent Taxes 64,000 61;000 � , 8 8 - - 598,389 Sale 0 2 2 00 ':• W Equity a e 3 5 Joint Works q Y j 4 0 11 000 4 6 00 00 7 4 0 7 and Sae Grants 5 1 State Federal a 775, I, Du e City m i of Stanton , 20 000 20 000 t 22 2 Beach 2 Sea] Bea 5 from Lit of a 75 Due 75 5 , Y , Fees 148,000 200,000 450,000 �i Transfer from Fac Rev Fund 5,000,000 <` r 5 7 0 00 0 Rights 000 60 128 `' , Sale of Capacity 5 75 , P Y 9 , 0 1 0000 600 0 80 226 0 Receipts 00 7 s b Misc.Interest Su bventions ntions 9 28 1 b ubv ,82 40 1 2,893,269 b ion Tax Allocat 79 5 9 i i 4 24 ><�> 25,758,114 LADING 232,501,705 :''>'.AVAILABLE FUNDING ..t:>f `>�` s` >>'� z i< c';f �?>`<�# a'.`is... TOTAL AV 5, 59,3 ... I W ti 1 � • 64 } COUNTY SANITATION DISTRICT N0, 3 33 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND N3 FACILITIES REVOLVING APPROVED I APPROVED I LSTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET 1977-78 1978-79 EXPENDITURES 1 n 80 ,.., P.ROJECT$ AND EXPENDITURES Knott Interceptor, Reach 8 21000,000 591►,857: 1,100 000 Connection Fee Administratior 50,000 50,000 UAW Treasurer's Investment and < Banking Adm. Fees 3,400 101000 (a) ,.. . Orangethorpe Relief Trunk, Reaches 16 & 16A 2,500,000 e� Transfer to ACO Fund 5,000,000 Sea ] Be ach c d. Pump P St ation Y 300,000 , 00 0 Appropriation for District Facilities Improvements and Extensions 4 5,215,159 18 06 5 r 1,563,000 Unappropriated Reserve 2,526,6114 art Uncollectable Accounts 5;000 (a) TOTAL REQUIREMENTS 5,268,559 7,249,065 7,989,614 AVAILABLE FUNDING Fund i s Available July e u Y 1 Bud eted Expendi tures 78- 7 Actual Expenditures 78-79too S40 138;t: Allowance for Accruals, Other Income and k r Appropriations/Reserves CASH AND INVESTMENTS (Appropriated riatod Reserv es and Carry-Over) 4,068,559 5,874,065 6,589,614 Connection Fees 1,000,000 1,000,000 1,000,000 Interest Income 200,000 375,000 _ _ 400,000 TOTAL AVAILABLE FUNDING 5,268,559 7,249,065 7,989,614 • SS • Iwo ow r COUNTY SANITATION DISTRICT. NO, 3 BUDGET RECOMMENDATIOMS 1979-8.0 FISCAL YEAR 7/19/79 FUND #3 BOND b INTEREST - 1951 b 1958 1 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPENDITURES 1 .79-89 i BOND RETIREMENT AND INTEREST Principal on Bonds 535,000 535,000 535000 <> 535,000 Interest on Bonds 200,907 181,058 181058 161,208 Treasurer's Investment Adm. s Banking Fees 400* 4001f0 (a) W TOTAL 736,307 716,458 71b 398,,. 696,208 AUTHORIZED GENERAL RESERVE 476,914 461,271 445,627 8>i 135 i TOTAL REQUIREMENTS 1,213,2211,177,729 114 L LESS: AVAILABLE FUNDING Funds Available July 1 :x.,..�:::::,::.�::::•:::::::::. .�'�': >»�>>�>�>'E �r I A Bud eted Expenditures 7 79 9 P Actual Expenditures 78-79 71?;398 x Allowance for Accruals, ::<::;:<;:;<:;•;,.:.:,::::>:::;.:.:;:.,:,.:':.:::.::::;;;•.;::i> Other Income s Reserves lb 606 11 86 5 00 ,53 2 5 9,CASH INVESTMENTS5 CA b , v b es(Appropriated Reser L C arrY-Over 0 Delinquent Taxes , 7,000 10, 00..... 2 4 000 1 20 000 , Receipts 12,000 b Misc. ,Interest 1 TOTAL AVAILABLE FUNDING 534,606 538,986 534,532 AMOUNT TO BE RAISED BY TAXES 678,615 638,743 607,303 60) G.O. Bonds 6 0- Outstanding3 79 $5,419,000 I *Adjusted for Authorized i budget transfers. i E I 35 7-25-79 COUNTY SANITATION DISTRICT N0: 3 SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS Project Total 1979-80 1980-81 1981-82 1982-83 1983-84 too Westminster Avenue Force Main 325,000 325,,000 r Master Plan Update 25,000 25,000 Sub-Total ACO Fund 350,000 350,000 Orangethorpe Relief Trunk Reach 16 and 16A -2,500,000 1 ,000,000 1 ,500,000 ,., Seal Beach Pump Station 300,000 300,000 Knott Interceptor Reach 8 1 , 100,000 11100,000 Katella Relief Interceptor 200,000 200,000 Crescent Relief Inter- ceptor 258,000 258,000 „r Magnolia Interceptor Reach 30 270,000 270,000 Lampson Interceptor Reaches 11 and 12 41o,000 410,000 Miscellaneous Projects 425,000 75,000 75,000 75,000 100,000 100,000 Sub-Total FR Fund 5,463,000 2,475,000 1 ,575,000 751000 100,000 1 ,238,000 TOTAL 5,813,000 2,825,000 1 ,575,000 75,000 100,000 1 ,238,000 .d woo .d 36 I COUNTY SANITATION DISTRICT NO. STATEMENT OF PROJECTED CASH FA FISCAL YEARS 1979/80 THROUGH 1983/04 A B C D E F G H 1 LINE DESCRIPTION 1979-80 1980-111 1981-82 1982-83 1983-84 5-Year Tocai OPERATING FUND 1 Reserves 6 Carry-Over From Last Year 1,854,000 3,332.000 4,879,000 5,306,000 5,045,000 1,854,000 REVENUE 1 2 Share of 1% Tax Allocation 3,842,000 4.072.000 4,316,000 4,575,000 4,850,000 21 655 000 (64 3 Fees 475,000 475,000 475,000 475,000 475,000 2:375:000 (f) 4 Interest 6 Miscellaneous Income 527,000 650,000 777.000 831,000 841,000 3,626,000 5 Other Revenue 6 TOTAL REVENUE 4,844,000 5,197,000 5,568.000 5,881,000 6,166,000 27,656,000 1 7 TOTAL AVAILABLE FUNDING 6,698,000 8,529,000 10,447,000 11,187,000 11,211,000 29,510,000 EXPENDITURES i 8 Share of Joint Works M G 0 2,637,000 3.164,000 4,582,000 5,499,000 6.599,000 j 22481,000 9 Collection System M 6 0 and Other Oper. 523,000 486.000, 559,000 643,000 739,000 2:950,000 10 Other Expenditures 206,000 ! 206,000 11 TOTAL EXPENDITURES 3,366,000 3,650,000 5,141,000 6,142,000 7.336,000 25 63�7,000 12 Reserves L Carry-Over to Next Year 3,332,000 4,879,000 5,306,000 5,045,000 3,873,000 3,873,000 1 13 Next Year's Dry Period Funding Requirements 1,683,000 1 825 000 2,570,000 3,071,000 3,669,000 3,662,000 1 14 Fund Balance or (Deficit) Imo6 9�000 3,0� 2,736,000 1,974,000 204,000 204,000 6W CAPITAL FUND(S) 15 Reserves C Carry-Over from Last Year 22,448,000 17,915,000 19,270,000 18,984,0o0 18,043,000 ! 22,448,600 REVENUE ` 16 Construction Grants 7,711,000 8,424,000 2,592,000 2,592,000 1,426,000 22,745,000 17 Fees: Connection 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5 000 000 18 Other 450,000 450,000 450,000 450,000 450,000 2:250:000 M19 Sale of Capacity Rights 70,000 24,000 24,o00 24,000 24,000 166,000 } 20 Interest 6 Miscellaneous Income 1,470,000 1,190,000 1,260,000 1,246,000 1,190,000 6,356,0DO + 21 Other Income 598,000 598,000 i1W 22 TOTAL REVENUE 11,299.000 11,088,000 5,326,000 5,312,000 4,090,000 37,115,000 23 TOTAL AVAILABLE FUNDING 33,747,000 29,003,000 24,596,000 24,296,000 22,133,000 59,563,000 1 EXPENDITURES f � 24 Share of Joint Works Treatment Plant 12,869,o00 8,105,000 5,484,0o0 5,994.000 2,948,000 35>400,000 25 District Collection System 2.825,000 1,575,000 75,000 100,000 1,238,000 5.813,000 26 ICR Payments to Federal Government 53,000 53;000 53,000 159,000 159,000 ' 477,000 27 Other Expenditures RS_0nn RS,0n0 i 28 TOTAL EXPENDITURES 15,832,000 9,733,000 5,612,000 6,253,000 4,345,000 41,7I5,000 29 Reserves E Carry-Over to Next Year 177 9y1 000 19,270,000 18,984,000 18,043,000 17,788,000 17,788,000 30 Next Year's Dry Period Funding Requirements 4,86 000 2,IlW Woo 3. 27,000 2,173,000 1,130,000 1.130.000 (h) 31 Fund Balance or (Deficit) 13,048,0oo 16,464,000 15.857.000 15.870,000 16,658,000 16 658 000 BOND FUND(S) 32 Reserves 6 Carry-Over From Last Year 501,000 446.000 432,000 420,000 407,000 I 501,000 REVENUE 33 Tax Levy 607,000 632,000 616,000 596,000 578,000 I 3.029,000 34 Interest G Miscellaneous Income 34,000 30,000 29,000 28,000 27,000 146,000 35 Other Income 36 TOTAL REVENUE 641,00o 662,000 645,000 624,000 605,000 3,177,000 37 TOTAL AVAILABLE FUNDING 1,142,000 1,108,000 1,077,000 1,044,000 4,012,000 1 3,678,000 EXPENDITURES {wl 38 Bond Principal & Interest 696,o00 676,000 657,000 637,000 617,000 3,283,000 39 Other Expenditures _ 40 TOTAL EXPENDITURES 696,000 676,000 657,000 637,000 617,000 3,283,000 41 Reserves 6 Carry-Over to Next Year 446,000 432,000 420,000 407,000 395,000 395,000 1� 42 Next Year's Dry Period Funding Requirements 446.000 432,000 420.00o 407,000 395,000 395,000 43 Fund Balance or (Deficit) -0- -0 -0- -n- SUMMARY(Adjusted for Inter-Fund Transfers) 3 44 Reserves & Carry-Over From Last Year 24,803,000 21,693,000 24,581,000 24,710,000 23,495,000 24,803,000 45 TOTAL REVENUE 16 784,000 1.6_,9,4�7�000 11,539,000 11,817,000 10,861,000 67,948,000 46 TOTAL AVAILABLE FUNDING I+tS�J 0o0 381 640,000 397,120.000 367527,000 3 ,3� 9 , 5 ,000 47 TOTAL EXPENDITURES 19,894,000 14,059,000 11,41o,000 13,032,000 12,300,000 70,695,000 48 Reserves a Carry-Over to Next Year 21,693,000 24,581,000 24,710,000 •23,495,000 22,056,000 22,056,0o0 49 Next Year's Dry Period Funding Requirements 6,996.000 5,063,000 6,117,000 5,651,000 5,194,000 5,194,000 SO FUND BALANCE OR (DEFICIT) 14,697,000 19,518,000 18,593,000 17,844,000 16,862,000 16,862,000 l I + 6W COUNTY SANITATION DISTRICT NO. 5 OF ORANGE COUNTY ITATIOA ��otto4olitan 0 rn44 eAv a 6 AM, Gin°e 1954.. BUDGET RECOM PAIEN®ATI®NS 1979-80 FISCAL YEAR r 39 COUNTY SANITATION DISTRICT NO, 5 BUDGET RECO,'TIENDAT1ONS 1979-80 FISCAL YEAR TREATMENT PLANT EXPANSION OTHER .38 RESERVES .06 E8T .01 DIST0 & M .03 CONSTRUCTION HARE 0 RESERVES JO .05 DISTRICT .24 CONSTRUCTIOI �3 RESERVES .45 ERAL 6 BUDGETED REOU I REiNENT STATEDGRANTS DOLLAR AX LEVY .OI - TOTAL REQUIREMENTS $10,358,463 FEES .01 CONSTRUCTIOt LOAN CARRYOVER .17 INTEREST •09 F TAX OTHER ALLOCATION •••05 06 �+ SOURCE OF.- BUDGETED REVENUE DOLLAR TOTAL AVAILAOLE••$10,358,463 moo 10. 9.0 BUDGETED 8,0 REQUIREMENTS 7.0 si 6.0 ,A two 8 5.0 A • O w 4.0 z ' _o - tod J -' 3.0 2.0 CASH EXPENSE 1.0. RAISED BY TAXES 74 75 76 77 78 79 75 7a 77 79' 79 80 FISCAL YEAR �y TOTAL BUDGET 6 FXPCNDITURES 40 COUNTY SANITATION, DISTRICT NO. 5 � BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR i ; SUMMARY L APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 1978.79 1979-80 i REQUIREMENTS Operating & Capital Requirements y Operating Fund 1,104,301 1,226,096 1,41],930* bw Accumulated Capital Outlay Fund 7,075,050 6,508,304* 6,736,190* Facilities Revolving Fund 1,275,345 1,216,259 2,160,333 Sub-Total Operating & Capital 9,454,696 8,950,659 10,308,453 i , Debt Retirement W Bond & Interest Fund - 1951 51,86o 51,035 50,010* Sub-Total Debt Retirement 51,860 51,035 50,010 W TOTAL REQUIREMENTS 9,506,556 9,001,694 10,358,463 Y.i FUNDING Operating & Capital Funding Cash & Investments (Appropriated Reserves and Carry-Over) 5,520,764 6,314,091 6,458,453 j r Other Revenue 2,463,000 2,026,146* 3,203,000* 1rtl Anticipated Tax Allocation From 1% Levy 1,470,932 610,422 647,000 Sub-Total Operating & Capital 9,454,696 8,950,659 10,308,453 Debt Retirement Cash & Investments (Appropriated Reserves and Carry-Over) 25,028 24,820 19,605. , Other Revenue 300 1,000 1,200* Amount Raised by Taxes for Debt Obligation 26,532 25,215 29,205 Sub-Total Debt Retirement 51,860 51,035 50,010 L TOTAL FUNDING 9,506,556 9,001 ,694 10,358,463 4 I ' The County is presently impounding taxes in connection with a dispute over the assessed valuation. Taxes f impounded as of June 30th amount to l j $3,987• *Adjusted for Inter-Fund Transfers I � W COUNTY SANITATION DISTRICT NO, 5 41 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND #5 OPERATING APPROVED APPROVED ESTIMhTEO RECOMMENDED vod DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPENOITURES 1 -g OPERATING Directors' Fees 3,400 .3,000 2,810 3,000 Contractual Services Share of Joint Operating 396,801 462,246 312,443. 494,321 a. Trunk Maintenance 30,000 40,000 40;:804 55,000 - Manhole, Line b Wet Well Repairs 50,000 50,000 1.351 50,000 Pump Station Maintenance 78,000 78,o00 739 95,000 Permit 6 Ind. Waste Adm. 10,000 10'000 3..x283 15,000 Connection Fee Admin. 3,800 (a) ae '. Bond Collection Expense 100 100 `< 4g.,. ;. 100 Tax Collection Expense 1,300 600 S14 2,100 (a) Treasurer's Investment >: Adm. G Banking Fees 2,200 700 339 3,000 (a) Utilities 60,0o0 70,000. :: SS .9a.. 117,000 Professional Services 3,000 3,000 3,000 Printing and Publication 1,500 1,$00 1 ,500 Memberships 700 700 ;; 7 ... (c) Travel E Meeting-Directors 300 250 250 Transfer to Bond fund $ 6,300 Uncollectable Accounts 500 700 1,500 (a) ago TOTAL OPERATING' 637,801 720,796 • 5O2:,218 ` 850,871 NON-OPERATING Interest 29,500 9,300 9,271 2,000 ate+ -.<•.,. . Expenses Applicable to Prior Years 2,000 2,000 a 2,000 "' TOTAL NON-OPERATING 31,500 11,300 4,000 -TOTAL OPERATING AND law NON-OPERATING 669,301 7329096 51.1`569 854,871 RESERVES m Self-Insurance Reserve 28,000 (d) Appropriation for Con- " tingencies 100,000 100,000 100,000 Authorized General Reserve 335,000 366,000 427,000 TOTAL RESERVES 435,000 494,000 527,000 SUB-TOTAL REQUIREMENTS 1,104,301 1,226;096 1 ,381 ,871 TRANSFER SELF-INSURANCE RESERVES TO SEPARATE FUND 36,359 (d) TOTAL REQUIREMENTS 1,104,301 1 ,226,096 1,418,230 N5 OPERATING UND CONTINUE ON NEXT PAG ad . 42 COUNTY SANITATION DISTRICT N0, 5 1 • w BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND N5 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL" BUDGET 1977-78 1918-79 EXI'FNDlTl1RLS t -SO AVAILABLE FUNDING i Funds Available July 1 Budgeted Expenditures 78-79WIN 732,Q91G Actual Expenditures 78-7911,569 laying x0,52,7 i Allowance for Accruals, s.. ..:.:,..,.<.<.. Other Income and Appropriations/Reserves 309,287, .CASH E INVESTMENTS r ,. l� :z;.{•: (Appropriated Reserves and Carry-Over) 485,411 638,154 529,814 t Del'in uent Taxes Yrl q 3 00 0 11 000 5 D00 Fe es 1,000 1 , 0 O 0 Transfer From ACO Fund 330,738 135,41b Interest b Misc. Receipts 27,000 33,000 35,000 Runal shoot Subvent ions 19,412 2 6 5,000 0 b Tax Allocation .jjRj . at 8 8 0 1 2 64 000 b 57, 9 93 79 7 TOTAL V A AILABLE FUNDING 1 104 01 22 1 606 18 3 14 20 , 9 3, , 1 1 ' } • 1 it COUNTY SANITATION DISTRICT NO. 5 43 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND N5 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED �. RECOMMENDED .e DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET EXPENDITURES 1 -80 1977-78 1978-79 �7R_79. ,o, PROJECTS AND EXPENDITURES Treatment Plant Expansion 1 ,900,950 2,122,452 1,,3251711 3,962,000 Appropriation for Treatment Plant Facilities to comply with State E Federal `Regulations (Grant Funded) 2,750,000 1,782,000 Appropriation for Non-Grant Funded Treatment Facilities 1,420,000 ire 515,000 ICR Payment to Federal Gov't 7,000 1,000 Joint Works Equity Purchase 82,000 100,000 a 99,G1,8 13,000 Back Bay Drive Sewer (East Side) 356,000 Replace Pumps at "A" Street, loth Street E Lido Pump a,e Stations 8,000 7,000 15,000 Lining of Coast Hwy. Force - Main I50,000 17�,288 200,000 NIWA Project 7,000 7,000 7,000 Master Plan Update 25,000 25,000 50,000 Appropriation for District Facilities Improvements and Extensions 1,939,500* 882,852 1,225,000 Unappropriated Reserve 748,igo Treasurer's Adm.In vestment st urer s ve ent ++� and Banking Fees 3,700* 2,800 >: 2,051 Y r (a) Tax Collection Expense 2,40o 1,200 1,0 (a) Transfer to Operating Fund 330,738 TIt2,il0O 129,116 Transfer to Fac Rev Fund 50,000** 320,171 Uncollectable Accounts 500 1 ,000 (a) TOTAL REQUIREMENTS 7,075,050 6,889,042 I;74y, 1 7,185,477 *Adjusted for authorized budget transfers. de **To transfer initial advance from Irvine Co. Loan in aid of construction to account for entire loan against the proposed alternative project "p as described in note '•,•• Facilities Revolving Fund 5 ACCUMULATE CAPITAL OUT AY,CONTINUED 4EXT. PAGE Wei 44 -COUNTY SANITATION DISTRICT NO. 5 BUDGET RECOMMENDATIONS. 1979-80 FISCAL YEAR 7-19-79 FUND #5 ACCUMULATED CAPITAL OUTLAY _ APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET 1_1511n.7-9 KPCtJDCTUAI.ITUBES BUDGET 1977-78 1978-79 1979-8 AVAILABLE FUNDING - Funds Available July 1 1 Budgeted- Expenditures 78-79 474 tW 1 749 Actual Expenditures 78-79 7., F.,,...•....... Allowance for Accruals, Other Income and c :. Appropriations/Reserves >:;: :T1IMst10$ CASH E INVESTMENTS (Appropriated Reserves and Carry-Over) 4,516,008 5,064,678 ;, Y 5,198,477 Delinquent Taxes 18,000 20,000 11,000 Ino 1,652,000 Federal and State Grants 914,000 940,000 Construction 000 'd n r 0 Loan in Ai of Co st 55 00 24 0 1 Sale of Capacity Rights 3 + i 170,000. 2 0 00 0 3 00 000 In Interest E Misc. Receipts +t t 7 P + b Subv entions 41 4 ( ) +73 b 4 6 0 ( ) T 88 042 16 Tax Allocation 3 , 3 18 4 '" 7 5 77 I FUNDING7,075,050 6,889,042 +TOTAL AVA CABLE FU + 1 , } I err : - t • 1 r I � COUNTY SA141TATION DISTRICT NO, ; 45 BUDGET RECOMMENDATIONS 7-19-79 1979-80 FISCAL YEAR FUND M5 FACILITIES REVOLVING APPROVED APPROVED LSTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET 6UDGET ACTUAL BUDGET 1977-78 1978-79 CX11� I�P,ES 1 -8 m PROJECTS AND EXPENDITURES Replace Portions of Bayside Drive Sewer and Construct Extension 600,000 50,000 35g3 625,000 e,d Replace Pumps at Rocky Point and Bitter Point Pump Stations 13,000 13,000 15,000 xv a.rz Jamboree Drive Relief System 500,000 13,722•• 1,000,000*** New Santa Ana River Crossing 462,000 Bay Bridge Pump Station Additions 7 - 2 0 0 0 0 -0 Treasurer's Investment Adm. and Banking Fees 400* 600G0 (a) Re imbursement i urs me e n t Agreements Payable a a Y 67 .: �,�67 8,333** Connection Fee Admin. 7,000 3,800 3, 16 (a) Appropriation for District Facilities Improvements and Extensions and'Future Reimbursement Agreement Payments 84 4 6 2 1 2 3 95 3 9 000 , 0 5 s TOTAL 0 AL R E N E UIR ME TS 1 2 4 1 21 2 Q 6 7 ,3 5 59 ' >' `3.7. +�:� : 2,160,333 *Adjusted for authorized budget transfers **Outstanding Agreements: Irvine Co. $109,689 - For Bayside Drive Trun oversizing £-hromoncery Po7t1C Reply ent from connection fees d not comment ynttl Otte 6 yS;i.de QG1.ve T unk m is completed to the so therly city undary (est mated:,,a -ter_- 82). Irvine Co. 33,333 - See note -•s . Budget ncludes 1980 payment on a rrent outstan ing balance. ..d $143,022 ***Anticipates loan in aid of con truction fro i .Irvine Co This propose projecC `repl ces the Back Bay Drive Trunk Sewer whi h was denied by the Coast '1 :Eommission In.1976;the Irvine Co. and District 5 entered into a loan agreemen to fund the Back :Bay'Dri e Trunk`Sewer up to $600,000 with repayment to be nade in six a jual annual i stallments cc mmenc+ng':.ln"1 78. To date, $50,000 has been adva ced to the D strict, of w Pch $16,667 fas bee.n: repai . If Jamboree Drive Relief System i - approved, I vine Co. has offered to a ecute.a:'new r imbursement agreement for a loan to financa the project with repayme t from..ennex t,ion fees.-up. o $100,000 per year @ 5% interest. v► L6 COUNTY SANITATION DISTRICT NO. 5 BUDGET RECOMMENDATIONS . 1979-80 FISCAL YEAR 7-19-79 1rr FUND #5 FACILITIES REVOLVING { APPROVED APPROVED ESTIMATED RECOMMENDED ACTUAL' DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET EXPENDITURES BUDGET 1977-78 1978-79 l'1 1 2 8� If-Z9 AVAILABLE FUNDING Funds Available July 1 569 Budgeted Expenditures 78-79 ,067 Actual Expenditures 78-79 :.;; Lt Allowance for Accruals, Other Income and Appropriations/Reserves ..>::;;::;:::,>:.•;:.:;:.:;:•::.:: :..,:..: 58.�843:.:. : N CA SH b 1 NVESTME JS i I (Appropriated Reserves and Carry-Over) 519,345 614259 730,162 �+ 000 75 000 7 5 0 00 1,Connection Fees 14 20 11 F 5 0 000 3 7 0 and Transfer From AC , l , 1 0 000• 6 000' 4000 0 , 00 , 00 5'd f Construction Loa 'n Ai o ni , ,I Interest Income 15,000 30,000 0 00 35,000 f TOTA L CASH REVENUE 1 2 75345 1 216 , 2 59 2,160,333 ,333 :.::)C?it•.'?itiiv;:t::i:::i:.i{ii'tii"::is .2 l;ti y.:vJi?:v:::tiititii•:;%il-viii:{:`::•::::::i:::�i<i:!j::ii`:::::i': See note on preceding pace ..it. I itG'riYiY f L 1 ' l � COUNTY SANITATION DISTRICT NO, 5 47 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #5 BOND 6 INTEREST - 1951 vs, APPROVED APPROVED EST II•IATED RECOMMENDED DESCRIPTION ON ACCOUNT TITLE BUDGET BUDGET ACTUAL 1977-78 1978-79 EXPEND IIURES BUDGET ,W BOND RETIREME14T AND INTEREST Principal on Bonds 20,000 20,000 . 20,000 20,000 Interest on Bonds 7,865 7,3)5 7,315, 6,765 Treasurer's Investment Adm. E Banking Fees 200* 200 50 (a) m Transfer to Operating Fund 6,300 TOTAL 28,065 27,515 27.;365 33,065 m . AUTHORIZED GENERAL RESERVE 23,795 23,520 23,245 .... :. TOTAL REQUIREMENTS 51,860 51,035 Un 56,310 LESS: AVAILABLE FUNDING >: Funds Available July l -Budgeted Expenditures 78-79 Actual Expenditures 78-79 27,36§ 150 Allowance for Accruals, +� Other Income b Appropriated Reserves < CASH b INVESTMENTS „d (Appropriated Reserves E Carry-Over) 25,028 24,820 1.9,455 19,605 Delinquent Taxes 200 500 500 Transfer from Oper, Fund - 6,300 Interest & Misc. Receipts 100 500 700 TOTAL AVAILABLE FUNDS 25,328 25,820 27,105 AMOUNT TO BE RAISED BY TAXES 26,532 25,215 29,205 ad . Outstanding G.O. Bonds 6-30-79 $256,000 *Adjusted for authorized budget transfers 48 I 7-25-79 .d COUNTY SANITATION DISTRICT NO. 5 I ' SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS 1„w Project Total 1979-80 1980-81 1981-82 1982-83 1983-84 Replace Pumps at "A" St, 14th St, and Lido Pump Stations 15,000 15,000 Lining of Coast Hwy Force Main 200,000 200,000 NIWA Project 7,000 7,000 1 Master Plan Update 50,000 50,000 Sub-Total ACO Fund 272,000 272,000 Replace Portions of Bayside Drive Sewer and Construct Extension 625,000 625,000 Jamboree Drive Relief System 1•,000,000 500,000 500,000 r New Santa Ana River Crossing* 462,000 462,000 Bay Bridge Pump Station Additions 350,000 350,000 Replace Pumps at Rocky Point 15,000 15,000 Bayside Drive Trunk Extension and Replacement 500,000 500,000 Miscellaneous Projects 375,000 75,000 75,000 75,000 75,000 75,006 Sub-Total FR Fund 3,327,000 1 ,677,000 925,000 575,000 75,000 75,00� TOTAL 3,599,000 1 ,949,000 925,000 575,000 75,000 75,00(ow *Partially funded by District No. 6 49 COUNTY SANITATION DISTRICT NO. 5 STATEMENT OF PROJECTED CASH FLN FISCAL YEARS 1979180 THROUGH 1983/84 A g C O E F G 11 LINE DESCRIPTION 1979-80 1980-01 1981-82 i 82-8� 1983-84 5-Year Total ad OPERATING FUND _ 1 Reserves a Carry-Over From Last Year 530,000 527,000 303,000 (240,000) 090.000) _ U0.0011 REVENUE yp 2 Share of 1% Tax Allocation 6117,000 686,000 727,000 771,000 817,000 3,648,000 (e) 3 Fees 1,000 1,000 1,000 1.000 1.000 5.000 f 4 Interest t tiscellaneous Income 105,000 103,000 97,000 81.000 85.000 476,000 - 5 Other Revenue 135,000 I35.000 6 TOTAL REVENUE 888,000 795,000 825,000 BS3-Q00 901_nno 4 964 Ann 7 TOTAL AVAILABLE FUNDING 1,10 8,000 1,322,000 1,128,000 613,000 (87,000 4 794.nn0 EXPENDITURES 8 Share of Joint Works M 6 0 494,000 593,000 859,000 1,031,000 1,237,000 4,214,000 9 Collection System M 6 0 and Other Oper. 354,000 426,000 509,000 572,000 646,000 2,507,000 10 Other Expenditures 43,000 41,000 11 TOTAL EXPENDITURES 891,000 1,019,000 1,369,000 1,603,000 1,583,000 6.764,000 12 Reserves G Carry-Over to Next Year 527,000 303,000 (240,000) (990,000) (1,970.000) (1,970.000) 13 Next Year's Dry Period Funding Requirements 1145,000 _ 10,000 684,000 802.000_ _A42.000_ 949 non_ 14 Fund Balance or (Deficit) 92,000 (207,000 (924,000) (1,792,000) (2,912,000) (2,912,000) CAPITAL FUNO(5) 15 Reserves E Carry-Over from Last Year 5,929,000 4,168,000 3,550,000 2,560,000 1,902,000 5,929,000 REVENUE 'w 16 Construction Grants 1,652,000 1,804,o00 555,000 555,000 305,000 4,871,000 17 Fees: Connection 75,000 75,000 75,000 75,000 75,000 375,000 (f} 18 Other 19 Sale of Capacity Rights 24,000 5,000 5,000 5r000 5.000 44,000 20 Interest G Miscellaneous Income 346,00D 235,000 201,000 144,000 107,000 1,033,000 21 Other Income 1,320,000 1-120 nor. 22 TOTAL REVENUE 3,417,000 2,119,000 836,000 779,000 492,000 1 7,643.000 23 TOTAL AVAILABLE FUNDING 9,3116,000 6,287,000 4,386,000 3,339,000 2.394,000 i 13,572,000 EXPENDITURES I Old 24 Share of Joint Works Treatment Plant 2,770,000 1.736,000 1,175,000 1,264,060 631,000 7,596,000 (9) 25 District Collection System 1,949,003 925,000 575,000 75,000 75.000 3.599,00O 26 ICR Payments to Federal Government 1,000 1,000 1.000 3,000 3,000 9,000 27 Other Expenditures 45(1,Oo0 75.000 75.000 7S.000 7S_0110 f 75 _nn^ 28 TOTAL EXPENDITURES 5,178,000 2,737,000 1,826,000 1,437,000 784,000 1 11,962,OOC 29 Reserves E Carry-over to Next Year 4,168,000 3.550,000 2,560,000 1,902,000 1,610,000 1,610,OO" 30 Next Year's Dry Period Funding Requirements 1,368,000 913,000 718,000 392,000 271.000 271.00� 31 Fund Balance or (Deficit) 2,800,000 2,637,000 1,842,000 1,510,000 1,339,000 1 1.339,000 BOND FUND(S) aw 32 Reserves 6 Carry-Over From Last Year 20,000 23,000 23,000 23.000 22,000 20,000 REVENUE 33 Tax Levy 29,000 25,000 25,000 23,000 24,000 126,000 34 Interest & Miscellaneous income 1,000 1,000 1,000 1,000 1,000 5,000 Nod 35 Other Income 6.000 6,000 36 TOTAL REVENUE 36,OOo 26,000 26,000 24,000 25,000 E 137,000 37 TOTAL AVAILABLE FUNDING 56,OOo 49,000 _ 49,000 47,000 47,000 157.000 EXPENDITURES ed 38 Bond Principal G Interest 27,000 26,000 26,OOD 25,000 25,000 129,000 39 Other Expenditures 6,000 6,000 40 TOTAL EXPENDITURES 33,000 26,000 26,000 25,000 25,000 135,000 41 Reserves & Carry-Over to Next Year 23,000 23,000 23,000 22,000 22,000 22,000 �+ 42 Next Year's Dry Period Funding Requirements 23,000 23,000 23,000 22,000 22,000 22,000 43 Fund Balance or (Deficit) _o_ -0- -0- -0- -O- -0- SUFIIARY(Adjusted for Inter-Fund Transfers) 44 Reserves & Carry-Over From Last Year 6,479,0o0 4,718,OOD 3.876,000 2,343,000 934.000 + 6,479,000 45 TOTAL REVENUE 3_8211 onn Onn y 6R7.nnQ 1.656 nOII _L,4T2.OQL 11 S a Oo� 46 TOTAL AVAILABLE FU?IDING 10,359,000 7.658,000 5.563,000 3.999.000 2,354,000 1 18,062,000 47 TOTAL EXPENDITURES 5.6111,000 3,782,000 3,220,000 3,065,000 2.692,000 18.400,000 48 Reserves 6 Carry-Over to Next Year 1171R,000 3,876,000 2,3113.000 934,000 (33?.000) 1338,000) 49 Next Year's Dry Period Funding Requirements _1.836.000 1,446,coo 1,425,000 1,216,00o 1.235,000 1 1,235,00) 50 FUND 6ALA14CE OR (DEFICIT) _._2.e32.( D .2 1L:O«O04 918.00Q (252_eA)_ r,71,0901 � _11.S73 AO �r r ' COUNTY SANITATION DISTRICT NO. 6 T OF ORANGE COUNTY fe`�opolltan pra ��. a r ti µ -- A tY.0 2 19 t9-80 TFISC AL YEAR 53 COUNTY SANITATION DISTRICT NO. 6 BUDGET RECOW'IENDATIONS •1979-80 FISCAL YEAR TREATMENT PLANT EXPANSION 64 DISTRICT a+ CONSTRUCTI .05 DIST. 0 L M .01 IST. CONSTR. .01 SHARE OF ,ID to OTHER . . RESERVES CONSTRUCTIO .09 RESERVES RESERVES .10 .45 BUDGETED REQUIREMENT DOLLAR TAX LEVY .01 TOTAL REQUIREMENTS $5,564,854 TAX ALLOCATION STATE•b .07 FEDERAL GRANTS INTEREST OTHER .25 .06 CARRY-OVER .16 SOURCE OF BUDGETED REVENUE DOLLAR TOTAL AVAILABLE $5,564,854 a.�• 5.0 BUDGETED REQUIREMENTS cn tow Jo 3.0 ca U. 0 co O ' J 2.0 • J too CASH EXPENSE 1.0 n� RAISED BY TAXES RAISED BY TAXES ..d 74 75 76 77 7g 75 76 77 71 79 FISCAL YEAR TOTAL BUDGET 8 EXPENDITURES v 1 54 COUNTY SAN1TAT1ON'DISTRICT NO. 6 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 • i i SUMMARY APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDpGET BUDGET 1977-78 1.978-79 1979-80 REQUIREMENTS Operating 6 Capital Requirements i Operating Fund 811,200 952,545 1,095,376 Accumulated Capital Outlay Fund 4,138,014 3,966,530* 4,408,736A { Sub-Total Operating & Capital 4,949,214 4,919,015 5,504,112 Debt Retirement l� Bond 6 Interest Fund - 1951 63,380 62,112 60,742 1 : Sub-Total Debt Retirement 63,380 62,112 60,742 TOTAL REQUIREMENTS 5,012,594 4,981,187 5,564,854 FUNDING Operating b Capital Funding ' Cash E investments(Appropriated Reserves s Carry-Over) 3,106,445 3,365,602 3,363,112 Other Revenue 994,700 1,194,075* 1,760,000 Anticipated Tax Allocation From �+ 1% Levy 848,069 359,398 381,000 Sub-Total Operating G Capital 4,949,214 4,919,075 5,5o4,112 Debt Retirement Cash S Investments (Appropriated Reserves b Carry-Over) 30,857 30,856 33,013 Other Revenue 600 1,000 1,400 Amount Raised by Taxes for Debt f�► Obligation 31,923 30,256 26,329 Sub-Total Debt Retirement 63,380 62,112 60,742 TOTAL FUNDING 5,012,594 4,981,187 5,564,854 h� The County is presently impounding taxes in connection with a dispute over assessed valuation. Taxes yr impounded as of June 30th amount to $7,801. *Adjusted for Inter-Fund Transfers ' ICI �., COUNTY SANITATION DISTRICT N0, 6 5 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #6 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPCtJDITURES 1 -80 ,.. OPERATING Directors' Fees 2,700 2,500 1,800 2,500 Contractual Services Share of Joint Operating 419,300 491,595 358i70? 567,336 - Trunk Maintenance 16,000 20,000 ,989 25,000 Manhole Line E Wet Well ^�+ Repairs 10,000 10,000 �i55 lO,ODO Pump Station Maintenance 10,000 10,00o 4,487' 10,000 Permit & Ind. Waste Admin. 7,000 7,000 5t30 8,000 'w' Bond Collection Expense 100 100 60 10o Tax Collection Expense 1,100 500 - ' �J4. `. 1,200(a) Treasurer's Investment Adm. S Banking Fees 2,100 600 278:.. 1,800(a) Utilities 5,000 5,5 `�:'�3x:;.7:,..,.:,.:. 6 000 Professional Services 2,000 2,000 ;< 2,000 1 0 0 1 0 O 1 ,5 00 5 Publication .P and ,rt in5 nt , 9 Membership 500 500 $ 32 (C) 2 0 _ 5 Travel & Mtg.. Directors 300 250 Uncollectable Accounts 500 1,000 2,000(a) TOTAL OPERATING 1178,100 553,045 78,57�+.... 637,686 Ex R I NON-0 PE AT NG Interest oO 4,300 1 Expenses nsesPP Applicable to Prior Years 2,500 2,500 2,500 TOTAL NON-OPERATING' 3,100 2,500 6,800 TOTAL OPERATING E NON-OPERATIN 481,200 555,545 378,57�? 644,486 RESERVES Self-insurance Reserve 30,000 :F (d) Appropriation for Contin- gencies 90,000 90,000 90,000 Authorized General Reserve 240,000 277,000 322,000 va TOTAL RESERVES 330,000 397,000 412,000 SUB-TOTAL REQUIREMENTS 811,200 952,545 1,056,486 TRANSFER SELF-INSURANCE RESERVES TO SEPARATE FUND 38,890(d) 'r TOTAL REQUIREMENTS 811,200 952,545 1,095,376 ,� N6 OPERATING FUND CONTINUED TO NEXT PA E 56 COUNTY SANITATION DISTRICT NO. 6 �.► BUDGET RECOMMENDATIONS 1979,80 FISCAL YEAR 7/19/79 FUND 16 OPERATING I� APPROVED APPROVED EST ACTIM UA A L-TED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET CX.PtN01TlIIZES BUDGET 1977-78 1978-79 �978-Tg_ �l 79-80 AVAILABLE FUNDING Funds Available July 1 Budgeted Expenditures 78-79 553,045 Actual Expenditures 78-7976 • ?74,469' � All owance for Accruals, Other Income and 5... 3........ Appropriation/Reserves CASH AND INVESTMENTS (Appropriated Reserves an ;:: Carry-over) 367,119 459,231 ,789 4, 000 00 Delinquent q u nt Tax es 1,700 700 7,000 • 37 000 Fees 10,000 00 20 000 18 4,587 4 8 7 Fund 2 99, 801 ,5 Transfer from ACO is 0000 26 00 InterBst b Misc. Receipts 18,000 0 26 3 ,00 8 OW - - 4 1 Subventi ons 0 279 • - 0 .lax Allocation 414,381 127,719 381, 00b 0 3 6 • TOTAL AVAILABLE FUNDING 811,200 9524545 <r<.:::::{?:;:..:?;:.?;;::;>;:: .;;:.>:.�;:::;:;;;«.?:,:.:.;:{-�>':;• 1, 95, 7 I ).v. { } I.d 1 ' ...'. .... .... k. i m COUNTY SANITATION DISTRICT NO, 6 57 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 as FUND N6 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED LE STIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGETACTUAL BUDGET 1977-78 1978-79 PENDITURES 1 8 L97�� PROJECTS AND EXPENDITURES Treatment Plant Expansion 1,647,114 1 ,812,152 >1,115284 3,391,000 m.y Appropriation for Treatment Plant Facilities to comply with State b Federal Regulations (Grant Funded) 1,500,000 1,126,442 Appropriation for Non-Grant Funded Facilities 884,633 ! 441,000. ICR Payment to Federal Govt. 6,000 2,000 Magnetic Meters 70,000 ` Replace Pumps at Rocky Point S Bitter Point Pump Station_ 9,000 9,000 10,000 New Santa Ana River Crossing 138,000 Realign Lower Dover Trunk an Newport T dN r Tr unk P t r 75,000 Master Plan Update `< 25,000 Appropriation for District Facilities Improvements b Extensions tension 8 88 0 7 5,000 4, 3 13 2,736 6 3 3 Joint Works Equity Purchase 21,000 144,o00 Lining of Coast Highway Force Main 50,000 50,000 eb Treasurer's Investment Adm. s Banking Fees 1,700•• 2,000 (a) F Tax Collection Expense 1,200 800 577 (a).. as Transfer to Operating Fund 299,801 122,QOO 184,587 U lie nco c abie Accoun ts nts 1,000 0 0 a TOTAL REQUIREMENTS 4,138,014 4,266,331 1,239,t8 4,593,323 also H6 ACCUMULATED CAPITAL OU LAY FUilD CONTINUED ON NEXT PAGE -Adjusted for Authorized Budget Transfers 58 � 1 COUNTY SANITATION DISTRICT NO. 6 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #6 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL' BUDGET EXPENDITURES 1 -8 1977-78 1978-79 �a7 - { AVAILABLE FUNDING +� Funds Ayailalbe July 1 Budgeted Expentirues 78-79 2,160,753 :: • 1,239�13$ r Actual Expenditures 78-79 • 941,615 � Allowance for Accruals, Other Income and pp. ,996, i�ST Appropriations/Reserves l Ifs .CASH E INVESTMENTS >••.;._., .••• ::: (Appropriated Reserves and 2,739,326 2,906,371 2,938,323 Carry-Over ' Delinquent Taxes 8,000 7,000 6,000 Joint 0 Works Equity Sale 11 ,074 , 0 7 4 �d 1 414 000 2 0 Grants 79000 802,000, Federal al an State d e Sale of Capacity Rights 20,000 115,000 20,000 - • 0 40 00 0 Fee 2 25,000 s 5,000 2 1 0 00 0 0 0 7 5 i t s 120000 14 5 Inter est a; M is c. Receipts W s 23,207 b e Subv ntion ..2 1 b 7 Allocation 4 43 3,688 688 231,679 79 `: 4 TOTAL AVAILABLE FUNDING 4,138,014 4.266,331 ,593,32 3 • j • 1.i I i j 6* A W COUNTY SANITATION DISTRICT NO, 6 59 BUDGET RECOMMENDATIONS 1979-80 FISCAL'YEAR• 7/19/79 wd . FUND #6 BOND S INTEREST - 1951 ^ APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET EXPENDITURES 1977-78 1978-79 72 LIM BOND RETIREMENT AND INTEREST Principal on Bonds 25,000 25,000 25000 25,000 m Interest on Bonds 8,922 8,110 B,1t4 7,297 _ Treasurer's Investment Adm. b Banking Fees 200 150 Z5 (a) nor TOTAL 34,122 33,260 :; 33,>i35 32,297 AUTHORIZED GENERAL RESERVE 29,258 28,852 2.6,445 TOTAL REQUIREMENTS 63,380 62,112 60,742 LESS: AVAILABLE FUNDING Funds Available July 1 Budgeted Expenditures 78-79 33,213 Actual Expenditures 78-79 33,135 Allowance for Accruals, -�•z -. 0 me Ot her Income and Appropriated Reserves CASH V S S & 1 N E TMEN T (Appropriated Reserves and tab Carry-Over) 30,857 30,856 33,013 a 4 Delinquent T xes 00 0 00 0 5 5 Interest b Misc. Receipts 200 500 90o TOTAL AVAILABLE FUNDING 31,457 31,856 ;. , 34,413 AMOUNT TO BE RAISED BY TAXES 31,923 30,256 ; 26,329 Outstanding G.O. Bonds 6/30/79 $237,000 S a 1 60 1 7-25-79 COUNTY SANITATION DISTRICT 'NO. 6 SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS Project Total 1979-80 1980-81 1981-82 1982-83 1983-84 New Santa Ana River Crossing` 138,000 138,000 Lining of Coast i Hwy Force *Main-° 50,000 50,000 6.+ Replace Pump at Rocky Point Pump Station 102000 10,000 } Realign Lower Dover Trunk S Newport Trunk 75,000 75,000 +r Gisler Trunk Re- lief Sewer 1 ,000,000 1 ,000,000 Master Update 25,000 25,000 Miscellaneous Projects 125,000 25,000 25,000 25,000 25,000 25,000 TOTAL ACO FUND 1 ,4232000 323,000 25,000 25,000 25,000 1 ,025,000 �r *Partially funded by District No. 5 i • VI e 61 COUNTY SANITATION DISTRICT no. 6 STATEMENT OF PROJECTED CAST{ FLU FISCAL YEARS 1979/80 THROUGH 1983/84 A B C D E F G M ud LINE DESCRIPTION 1979-80 1980-81 1981-82 1982-83- 1983-84- 5-Year Total OPERATING FUND 1 Reserves & Carry-Ovcr From Last Year 42S.000 413-an0 16;,Aon ( 3RR nnn) ( 1i133,000) I b25.000 REVENUE m 2 Share of 12 Tax Allocation 381,000 404,000 428,000 454,000 481,000 2,148,000(Se 3 Fees 37,000 37.000 37,000 37,000 37,000 185,000 N 4 Interest & ilisccllaneous Income 68,000 69,000 56,000 48,o00 51.000 1 197,o00 5 Other Revenue 185.00t1 8s_nD0'_ 6 TOTAL REVENUE 671,000 510,000 521,000 539,000 569,000 ; 2,S10,000 7 TOTAL AVAILABLE FUNDING 1,096,000 923,000 686000 151,000 ( 564,000) i 3,236.000 EXPENDITURES 1 8 Share of Joint Works M c 0 567,000 681,000 986,000 1,183.000 1,420000 1 4,S37,000 9 Collection System M L-0 and Other Oper. 77,000 77,000 88,000 101,000 116:000 i 455.000 CEO10 Other Expenditures 39,000 i 39.000 11 TOTAL EXPENDITURES 683,000 758,000 1,074,000 1,2S4,000 1,536,000 5,335.000 12 Reserves s Carry-Over to Next Year 413,000 165,000 ( 388,000) ( 1,133,000) ( 2,100,000) 1 ( 2,10C.000 } 13 Next Year's Dry Period Funding Requirements 341,000 379,000 537,000 642,000 768,000 ;•6E,000 nd 14 Fund Balance or (Deficit) 72,000 ( 214,000) ( 925,000) ( 1,775,000) ( 2,368,000) I ( 2,86E,000 ) CAPITAL FUND(S) j 15 Reserves L Carry-over from Last Year 2,938,000 1,580,0oo 1,750,000 1,340,000 807,000 2,938,000 I REVENUE too 16 Construction Grants 1,414,000 1,544,000 475,000 475,000 261,000 4,169,000 17 Fees: Connection 18 Other 40,000 40,000 40,000 40,000 40,000 200,000 (f) 19 Sale of Capacity Rights 20,000 4,000 4,000 4,000 4,000 :1 36,000 20 Interest E Miscellaneous Income 181,000 95,000 103,000 78,000 471000 1 504,000 ae 21 Other Income •22 TOTAL REVENUE 1,655,000 1,683,000 622,000 597,000. 352,000 4,909,ODo 23 TOTAL AVAILABLE FUNDING 4,593,000 3,263,000 2,372,000 1,937,000 1,159,000 +I 7,847,000 EXPENDITURES ` dd 24 Share of Joint Works Treatment Plant 2,503,000 1,486,000 1,005,000 1,099,000 541,000 6,634.000 (g) 25 District Collection System 323,000 25.000 25,000 25,000 1,325,000 1,423,000 26 ICR Payments to Federal Government 2,000 2,000 2,000 6,000 6.000 j IE,000 _ 27 Other Expenditures 185,000 '85,000 28 TOTAL EXPENDITURES 3,013,000 1,513,000 1,032,000 1,130,000 1,572,000 B,260,000 29 Reserves L Carry-Over to Next Year 1,580.000 1,750,000 1,340.000 807.000. ( 413,000) ( 413,ODD ) 30 Next Year's Dry Period Funding Requirenents 756,000 516,000 565,000 786,000 238,000 23=.000 h) 31 Fund Balance or (Deficit) 824,000 1,234,000 775,000 _ 21,000 ( 551.000 ) 60 BOND FUND(S) 32 Reserves 6 Carry-Over From Last Year 33,000 28,000 7.7,000 27,000 26,000 33,000 REVENUE 33 Tax Levy 26,000 29,000 30,000 28,000 28,000 141,000 No 34 Interest 6 Miscellaneous Income 1,000 1.000 I'm 1.000 1,000 5,000 35 Other Income 36 TOTAL REVENUE 27,000 30.000 31,000 29,000 29.000 146,000 37 TOTAL AVAILABLE FUNDING 60,000 58.000 58,000 56.000 55,000 179,000 EXPENDITURES 38 Bond Principal & Interest 32,000 31,000 31,000 30.000 29,000 153,000 39 Other Expenditures 40 TOTAL EXPENDITURES 32,000 31,000 31,000 30,000 29,000 153,000 41 Reserves 6 Carry-Over to Next Year 28,000 27,000 27,000 26,000 26,0o0 l 26,000 42 Next Year's Dry Period Funding Requirements 28,000 27,000 27,000 26,000 26,000 I 26,000 43 Fund Balance or (Deficit) -0- -0- -0- -0- -0- -0- SUMMARY(Adjusted for Inter-Fund Transfers) 44 Reserves 6 Carry-Ovcr From Last Year 3,396.000 2,021,000 1,942,000 979.000 ( 300,000) 3,396.000 Uw 45 TOTAL REVENUE 2,168,000 2,223,000 1,174,000 1,165.000 550,000 7,C80,000 46 TOTAL AVAILABLE FUNDING 5.564,000 4,244,000 3,116,000 2,144,000 650.000 11.076,000 47 TOTAL EXPENDITURES 3,543,000 2,302,000 2,137,000 2,1144,000 3,!37,000 13,563,000 sd 48 Reserves & Carry-Over to Next Year 2,021,000 1,942,000 979,000 ( 300,000) ( 2,��87,000) ( 2,487,000 ) 49 Next Year's Dry Period Funding Requirements 1.125,COO 922,000 1,129,000 1,454,0n0 1,;32,000 1,032,000 50 FUND BALANCE OR (DEFICIT) 896,000 7020,000 ( 150,000) ( 1,754,D00) { 3,515,000) ( 3.519,000 ) COUNTY SANITATION DISTRICT NO, 11 BUDGET RECOMMENDATIONS 1979-80 FISCAL-YEAR SHARE DISTRICT CONSTRUCTION OF JO .05 u" .49 DEBT .01 IST 0 & M .03 'CONSTR. .TREATMENT I ESERVES PLANT EXPANSION OTHER 04 RESERVES aru 33 .05 RESERVES too BUDGETED REQUIREMENT .39 FEES .03 DOLLAR TAX LEVY .01 TOTAL REQUIREMENTS $12,806,907 TAX ALLOCATION .05 CARRYOVER' INTERES .24 6 FEDERAL OTHER &•STATE GRANTS .05 m �3 SOURCE BUDGETED REVENUE DOLLAR TOTAL AVAILABLE $12,806,907 too 12, Now il. mott 10. BUDGETED 9 REQUIREMENTS 8. s J O 7. 4 O N 40d J J 5.0 "+ 4 3. p,p RAISED BY�TAXES 1.0 CASH EXPENSE 74 75 7 77 78 79 75 T7 76 19 $0 FISCAL YEAR WdI TOTAL BUDGET & EXPENDITURES 82 COUNTY SANITATION DISTRICT NO, :11 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 SUMMARY APPROVED APPROVED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET BUDGET 1977-78 .1978-79 1979-80 l 4�r1 REQUIREMENTS Operating & Capital Requirements ' Operating Fund 1,059,926 1,283,998 1,627,725 Accumulated Capital Outlay Fund 8,305,156 9,112,866* 10,782,000* 1 Facilities Revolving Fund 220,000 19,000* 252,756* Sub-Total Operating & Capital 9,585,082 lo,415,864 12,662,481 Debt Retirement fr.� Bond & Interest Fund - 1951 29,900 29,350 28,800 Bond E Interest Fund - 1958 122,626 119,151 115,626 6.► Sub-Total Debt Retirement 152,526 . 148,501 144,426 TOTAL REQUIREMENTS 9,737,608 10,564,365 12,8o6,907 FUNDING 4 , Operating & Capital Funding 1rd Cash & Investments (Appropriated Reserves & Carry-Over) 6,359,564 7,646,482 8,046,481 Other Revenue 1,580,800 2,o84,596* 3,891,000* Anticipated Tax Allocation from 1% Levy 1,644,718 684,786 725,000 Sub-Total Operating & Capital 9,585,082 10,415,864 12,662,481 Debt Retirement ` firrl Cash & Investments (Appropriated Reserves & Carry-Over) 65,155 65,678 65,041 Other Revenue 2,250 3,150 • 3,750 l Amount Raised by Taxes for Debt Obligation 85,121 79,673 75,635 Sub-Total Debt Retirement 152;526 148,501 144,426 ` TOTAL FUNDING 9,737,608 10,564,365 12,806,907 *Adjusted for Inter-Fund Transfers During 1968-69, a partial settlement l ' allowed for the release of taxes impounded pending outcome of lawsuit re oil fields valuations during the fiscal years 1964-65 through 1966-67, ' In the amount of $46,676 plus earned �y interest of $12,050. Pending suits or protests require continuation of the tax impound which amounts to 1 $342,966 as of June 30, 1979. f COUNTY SANITATION DISTRICT NO. 11• 83 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 ,ter FUND #11 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPEN8ITUREs 1 -80 OPERATI NG 3 Directors Fees 3,300 3,000 .2x��:;,..,..:. :.:.:..:::::::>:::r:_:z>;»:>:•:::>: 1 00 - Services s Contractual r Cont ract 1 0 Share of Joint Operating 452,026 537, 450 0248 66311 .:„.r.,,5.,.::,_..:_. ._,.;.:;;:....,:...> 0 Trunk Maintenance 32,000 40,000 .; 35,80,.._ ,.;:;.,. Manhole E Line Repairs 44,000* 50,000 75,000 65,000 00 � Pump Station Maintenance 48,000 55,000 55,3 9 Permit b Ind. Waste Admin. 14,000 15,000 :;.8,9 ;;. ;.s;< ..: ;r:;:.ry 20,000 a Admin. 75 { } Fee Connection Tax Co I 1 ect i on Expense 1,200 600 .. �;�,9 .. :;..;::;:;:;•;.;:..�:.:<:.:;.:;;;.;;:;.,,:.; 2,200 a Treasurer's Inv estment v estment 4,000 a - - Adm. E Banking Fees 3,000 800 >::.3::.,.::.:.::::.:.::•::,.::::::,::.:.�:.::::•: Utilities 40,000 60,000 5,000000 :3�; R�;. ,,. .;,. 2 80 000 Professional Services ,5 5, < .;,.;;;::.::.::::.._ 0 Printi ng 9 and Publication 1500 1,500 150 ' Membership 600 600 1i ;,: c 250 Travel S Mt s. - Directors 300 250 . .:.;,.,1.,,,,._„:,,; 5 9 2 Uncollectable Accounts 500 0 000 TOTAL OPERATING 642,926 769,99857,662 984,811 NON-OPERATING r:`> .:..... :...• Interest 8,200 �sw;x:e:r"'>>:>a::»;;:r... Expenses ens e s Ap plicable ca ble t 4 000 4,000 4,000 Prior Years TOTAL TING 4, 000 4,000 12 ,200 200 NON-OPERATING OPERA �► TOTAL OPERATING AND NON-OPERATING 646,976 773,998 557,662: 997,011 RESERVES `> :'».;::...... rr 000 Self-Insurance Reserve 33, (d) Appropriations for Co ntin- gencies 90,000 9 90,000 90,000 9 e ad Authorized General Reserve 323,000 387,000 498,000 TOTAL RESERVES 413,000 510,000 588,000 SUB-TOTAL REQUIREMENTS 1,059,926 1,283,998 1,585,011 TRANSFER SELF-INSURANCE RESERVES TO SEPARATE FUND 42,714(d) TOTAL REQUIREMENTS 1,059,926 1,283,998 1,627,725 *Adjusted for authorized budget transfers #11 OPERATINI FUND CONTIN D TO NEXT PA E i 84 COUNTY SANITATION DISTRICT N0, 11 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 y • � lr.l FUND #11 OPERATING APPROVED APPROVED ESTIMATED RECOMMENDED I�t DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET EXPCTUATURES BUDGET 1977-78 1978-79 8- 1 -80 AVAILABLE FUNDING Funds Available JuY u d1 1 Budgeted Expenditures 78-79 ..,.•.•,.,_,_;: 773,99 JAW Actual Expenditures 78 79 5:: 5 "..._;. ;;? .. ;, ; . - 1 1 Allowance for Accruals, Other Incomeand Appropriations/Reserves LrJ CASH AND INVESTMENTS (Appropriated Reserves S f'�';i::2::i.'•:::'::i:Y;?y{::::}:::`.,v.::::: :.:.?:`is�:ii::i:!:'.:i:iT:.'.:.'•it:•:i' 6t8 1 1 0 Carry-over) 5 55 5 5 3 33 ' 9 Y 7 7 9 , Delinquent Taxes 3,800 6,000 8, 000 Fees 1 7,000 20,000 20,000 d 459,394 181 Transfer From ACO Fun7 5 7 6 M' c. Receipts 2 000 32,000 3 2 000 i.f Interest is P 3 3 Subventions 15,795 73 9 000 b Tax Allocation 335,251 157,676 725,000(b) I 1,283,998 1,627,725 TOTAL AVAILABLE FUNDING 1,059,926 • l 4mW t .i 7d JAW • � 1 %Ma, COUNTY SANITATION DISTRICT NO. 11 85 BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND N11 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET EXPENDITURES -80 1977-78 1978-79 l 8- 1 PROJECTS AND EXPENDITURES i>>:.... Treatment Plant Expansion 1,943,256 2,137,967 1,300,842 4,002,000 Appropriation for Treatment Plant Facilitiescomply with State S a e and Fed eral 00 00 0 1 0 00 1 5 Funded) 79 , regulations (Grant n ) ,3 , ran f or Non G t Appropriation ar Funded Treatment Facilities 1,430,000 520,000 7 0 00 1 000 Federal Gov't , - t Payment to e CR _ Y Reaches T e Coast Highway r Trunk, R 00 000 1 and 2 6 Portion of Newland 2,201,000 2,201,000 ,,.75,: .; 7,5 e Less 75,000) Deferred d Allocation 1 8 , 1,000 ,000 000 Newland Avenue Interceptor :: Less Deferred Allocation ` ??:_:.,;:;..;•:.;..;,• ::..............: ._ : ( 750,000) . ....................................: Slater Pump Station :._.:: ,;;.; :.;;::: - Modifications 750,000) :.... Less Deferred Allocation 650,000) 1° Warner Avenue Relief Phase 1 230,000 230,000 239,079 Ocean Avenue Trunk Rea Iignmen 50,000 50,000 .::::: Master Plan Update 10,000 MN. 274,000 Joint Works Equity Purchase Appropriation for District Facilities Improvements E Extensions 2,572,500* 1,255,499 a U na ro P rie d Reserve Unappropriated Treasurer's Investment Adm. b Banking Fees 4,600••L 4,000 2, xS (a) Tax Collection Expense 3,300 1,400 1,34.0 (a) Transfer to Operating, Fund 459,39451,000 178,175 de Uncollectable Accounts 500 1,000 (a) TOTAL REQUIREMENTS 8,305,156 9,572,260 >i932,52:b -: 10,960,175 +� *Adjusted for Authorized ' Budget Transfers "' N11 ACCUMULATED CAPITAL OU LAY FUND:CON tNUED ON NEXT PAGE my . I COUNTY SANITATION DISTRICT NO. 11 BUDGET RECOMMENDATIONS 1979-80 FISCAL•YEAR 7/19/79 64 FUND•111 ACCUMULATED CAPITAL OUTLAY APPROVED APPROVED ESTIMATED RECOMMENDED Jr� DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 ERPENDITURES 1 -80 1978-7 M ` AVAILABLE FUNDING Fun able July 1 Funds Avail Budgeted Expenditures 78-79 ,89D,7bt 1..+ Actual Expenditures 77-78 ti Allowance fo r Accruals , , OtherInco me an d Appropriations/Reserves J� , CA SH AND INVESTMENTS Jy (Appropriated Reserves 8 7 2 1 5 95 6,985,946 , , - 68 68 7 9 Carr 0 ver 5 , Carry -Over) -100 Delinquent Taxes500 2 1 0 25,000 0 30,000 000 Fees 5,000 ,5000 5,000 - 8 o0 t 66 0 4 00 , 0 Grants Plan 947,000 a Gr 93 Federal L St to , Federal E State a Grant s - t t Sewers 140 0 00 100,000 1,221,000 0 1 k Equity Sale Joint q y S 1 � Transfer ' f from Fa cilities s 42 40 3 305,580 Fund 5, Revolving 4 0 • 0 2 0 0 2 4 000 1 4 00 Rights 3 h fCapacity ,S e o al 9 0 00 0 000 42 5, 000 1 0 37 s Receipts 9 I r s Misc , nt Interest Subventions b v ns 5 2 8 0l ( ) e b 4 6 1 0 527,110 3 7 9 T Allocation , ,ax 9 0 l 75 , 8 1 6 G 09,572,260 DIN 5 LE FUN 5 AVA ILABLE 3 TOTAL A , . S jai • and Iu.k J�rJ ii COUNTY SANITATION DISTRICT NO, 11 37 -" BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #11 FACILITIES REVOLVING APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXPENDITURES 1 79-80 m+ PROJECTS AND EXPENDITURES Connection Fee Administration 11,000 19,000 (a) 250,000 000 I 5 e Rel ief Pha se I Warner Ave. 0 55 80 3 , 425,403 fe to A CO F Fun d Transfer - Appropriation ion for Distr ict ict Faci lities ies Improvements ro vement s 2,756 75 6 209,000, 000 Extensions sions i 558,336 6 TOTAL E ENT S 22 0,000 0 00 444 ,403 40 3 UIRM RE Q AV AILABLE ILA BLE FU NDING NDIN G Funds Available July- 1 4 ` Q'' ` Budgeted Expenditures 78-79 4 Actual Expenditures Al lowance ante for Accruals, Other Income and 271,a6.7 Appropriations/Reserves CAS H AN D INVESTMENTS (Appropriated Reserves & 173,336 t Carry-Over) 67,403 Connection Fees 218,000 375,000 375,000 2,000 2,000 10,000 , Interest Income ` TO TAL CAS H E REV ENUE E 220,000 44 4, 40 3 558,3 36 6 vow :;>::: XX 83 COUNTY SANITATION DISTRICT NO. 11 law BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #11 BOND s INTEREST - 1951 I APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1977-78 1978-79 EXiIoND RES 1 -80 BOND RETIREMENT AND INTEREST 1�a' Principal on Bonds 12,000 12,000 .12.000. 12,000 Interest on Bonds 3,850 3,550 3,550 3,250 } l.+ Treasurer's Investment Adm. 6 Banking Fees 200* 100 10. (a) TOTAL 16,050 15,650 15,560: 15,250 AUTHORIZED GENERAL RESERVE 13,850 13>700 13,550 TOTAL REQUIREMENTS 29,900 29>350 28,800 LESS: AVAILABLE FUNDING J�at Funds Available July 1 Budgeted Expenditures 78-79 15x65Q. •Actual Expenditures 78-79 15z � :€...a: ............ Allowa nce for Accr uals, > Other Income an d Appropriated Reserves 1 • 1� N CA SH AND INVESTMENTS (Appropriated Reserves Carry-Over) 14,329 14,683 14,422 � Delinquent Taxes 150 250 250 2 0 Interest 3 00 100 0 i re E Misc. Recei pts t Ps TOTAL AVAILABLE FUNDING 14,579 15,133 14,972 AMOUNT TO BE RAISED BY TAXES 15,321 14,217 13,828 Outstanding G.O. Bonds 6/30/79 $136,000 *Adjusted for Authorized Budet Transfers COUNTY SANITATION DISTRICT NO. 11 39 -• BUDGET RECOMMENDATIONS 1979-80 FISCAL YEAR 7/19/79 FUND #11 BOND b INTEREST - 1958 APPROVED APPROVED ESTIMATED RECOMMENDED DESCRIPTION OR ACCOUNT TITLE BUDGET BUDGET ACTUAL BUDGET 1971-78 1978-79 JEXPEND11URES 1971 BO BOND RETIREMENT S INTEREST Principal on Bonds 50,000 50,000 50,000.' ! 50,000 �+ Interest on Bonds 24,376 221500 '22,500 20,626 Treasurer's Investment Adm. b Banking Fees 250* 150 3 •.••, (a) TOTAL 74,626 72,650 72,535: 70,626 my AUTHORIZED GENERAL RESERVE 48,000 46,501 45,000 -- TOTAL REQUIREMENTS • 122,626 119,151 ; 115,626 LESS: AVAILABLE FUNDING Funds Available July 1 ,,,m Budgeted Expenditures 78-792,b$U 5 Actual Expenditures 78 79 •:::�.:::�.���>�z?��> _ >1s <> for Accruals,Allowance o to Other Income and � Appropriated Reserves CAS H AND INVESTMENTS :>s d PP rate Reserves r' e (Appropriated ro P 0 61 - 5 , 9 8 0 26 Carr Over 5 0 5 995 Carry -Over) �r 1 000 1 200 1,200 lin uent Taxes ,De , 9 Interest S Misc. Receipts 1,000 1,500 2,000 m TOTAL AVAILABLE FUNDING 52,826 53,695 53,819 AMOUNT TO BE RAISED BY TAXES 69,800 65,456 ti... ...............:......._ :..........,....,..... .. 61,807 din G.O. onds 6 0 Outstanding /t 3 79 9 $650,000 *Adjusted for Authorized Budget Transfers 90 COUNTY SANITATION DISTRICT NO. 11 7-25-79 � SCHEDULE OF DISTRICT COLLECTION SYSTEM PROJECTS Project Total 1979-80 1980-81 1981-82 1582-83 1983-84 ij� Coast Hwy Trunk Reaches 1 & 2 and y Portion of Newland Interceptor 7,500,000 5,625,000 1 ,875,000 ` Newland St Interceptor 1 ,000,000 250,000 750,000 Slater Ave Pump Station 750,000 100,000 650,000 60 Master Plan Update 10,000 10,000 it Sub-Total ACO Fund 9,260,000 5,985,000 3,275,000 -0- -0- -0- Warner Ave. Relief 250,000 256,000 Coast Hwy Trunk-Reach 3 850,000 850,000 Coast Hwy Trunk-Reach 4 501 ,000 501 ,000 Coast Hwy Trunk-Reach 5 1 ,000,000 1 ,000,000 ; Edwards Trunk-Reach 1 600,000 600,000 I '. Golden West Interceptor 309,000 3091000 Miscellaneous Projects 375,000 75,000 75,000 75,000 75,000 75,000 W Sub-Total FR Fund 3,885,000 325,000 1 ,834,000 75,000 75,000 1 ,576;000 (Phase 1 ) 1 ' Coast Hwy Trunk-Reach 6 1 ,489,000 1 ,489,000 �I Edwards Trunk-Reach 2&3 900,000 900,000 McFadden Ave Relief - Trunk 124,000 124,000 Edinger Ave Interceptor 100,000 1009000 Heil Ave Relief Sewer 156,000 156,000 Graham St Sewer Purchase 104,000 104,000 Springdale Trunk Sewer 670,000 670,000 Sub-Total FR Fund . 3.9543,000 -0- -0- ._O_ -0- 3,543,000 (Phase II ) Sub-Total FR Fund 7,428,000 325,000 1 ,834,000 75,000 75,000 5, 119,000 GRAND TOTAL 16,688,000 6,310,000 5,109,000 75,000 75,000 5, 119,000 i 91 COUNTY SANITATION DISTRICT NO. 11 STATEMENT OF PROJECTED CASH FLW_ FISCAL YEARS 1979/80 THROUGH 1983/84 A B C D E F G H a, LINE DESCRIPTION 1979-80 1980-81 1981-82 1982-83 1983-64 5-Year Total OPERATING FUND I Reserves b Carry-Over From Last Year 592,000 588,000 400,000 (150.000) (949,000) 592,000 REVENUE 4a 2 Share of 12 Tax Allocation 725,000 768,000 814,000 863,000 915,000 4,085000(e) 3 Fees 20.000 20,000 20,000 20.000 20,000 100:000(f) _ 4 Interest 6 Iliscollaneous Income 113,000 117,000 110,000 93,000 98.000 531,000 5 Other'Revenue 178,000 178,000 6 TOTAL REVENUE 1,036,000 905,000 944,000 976,000 1,033,000 4,894.000 rid � 000 7 TOTAL AVAILABLE FUNDING 1,628,000 1,493,000 1,344,000 826, 84,000 5,486,000 EXPENDITURES 8 Share of Joint Works M c 0 663,000 796,000 1,152,000 1,382,000 1,659,000 5,652.000 9 Collection System M G 0 and Other Oper. 334,000 297,000 342.000 393:000 452,000 1,818,000 10 Other Expenditures 43,000 _ 43.000 11 TOTAL EXPENDITURES 1,040,000 1,093,000 1.494,000 1.775,000 2,111,000 7,513,000 12 Reserves L Carry-Over to Next Year 588,000 400,000 (150,000) (9119,000) (2,027,000) (2,027,000) 13 Next Year's Dry Period Funding Requirements 520,000 546,000 747.000 888,000 1.056.000 I.oS6.000 %w 14 Fund Balance or (Deficit) 68,000 (146,000) (897,000) (1,837,000) (3,083,000) (3,083,000) CAPITAL FUNDS 15 Reserves L Carry-Over from Last Year 7.455.000 1,665,000 565,000 803,000 419,000 7,455,000 REVENUE ISO 16 Construction Grants 2,889,000 5,284,000 1,031,000 561,o0o 308,000 10,123,000 17 Fees: Connection 375,000 375,000 375,000 375.000 375,000 1,875,000 18 Other 5,000 5.000 5,000 5,000 5,000 25,000(f) 19 Sale of Capacity Rights 24,000 5,000 5,000 5.000 5,000 44,OUo 20 Interest & Miscellaneous Income 465,000 95,000 34,000 44,000 26,000 664,000 vsti 21 Other Income 306.000 306,000 22 TOTAL REVENUE 4,064,o00 5,764,000 1,500,000 990,000 719,000 13,037,000 23 TOTAL AVAILABLE FUNDING 11,519,000 7,429,000 2,D65,000 1,793,000 1,138,000 20,492,000 m EXPENDITURES 24 Share of Joint Works Treatment Plant 3,059,000 1,754,000 1.186,000 1,296,000 638,000 7,933,000(9) 25 District Collection System 6,310,000 5,109,000 75,000 75.000 51119,000 16.688,000 26 ICR Payments to Federal Government 1,000 1,000 1,000 3,000 3,000 9,000 27 Other Expenditures 484,900 484,0oo nd 28 TOTAL EXPENDITURES 9,854,000 6,864,000 1,262,000 1,3711,000 5,760,000 25,114,000 29 Reserves a Carry-Over to Next Year 1,665,000 565,000 803,000 419,000 (4,622,000) (4,622,000) 30 Next Year's Dry Period Funding Requirements 5.987,000 631 000 687,000 2 860 000 332,000 332 000(h) 31 Fund Balance or (Deficit) 322,000 6 ,000) 11b,000 2, 1,000) 95 ,000). ,951,000 BOND FUND(S) 32 Reserves G Carry-Over From Last Year 65,000 59,000 57,000 56,000 54,000 65,000 -. REVENUE 33 Tax Levy 76,000 78,000 MOOD 74,00o 72,000 378,000 ew 34 Interest G Miscellaneous Income 4,000 4,000 3,000 3,000 3,000 17,000 35 Other Income 36 TOTAL REVENUE 80.000 82.000 81,000 77.000 75,000 395,000 37 TOTAL AVAILABLE FUNDING 145,000 141,000 _138,000 133,000 129,000 0,000 yy EXPENDITURES 38 Bond Principal 6 Interest 86,000 84,000 82,000 79,000 77,000 408,000 39 Other Expenditures 40 TOTAL EXPENDITURES 86,000 84,000 82,000 79,000 77,000 408,000 ty •41 Reserves L Carry-Over to Next Year 59,000 57,000 56,00o 54.000 52,000 52,000 42 Ilext Year's Dry Period Funding Requirements 59,000 57,000 56,000 54,000 52,000 52,000 43 Funi Balance or (Deficit) -0- -O- -0- -0- -0- -0- SUMMARY(Adjusted for Inter-Fund Transfers) 44 Reserves L Carry-Over From Last Year 8.112,000 2,312.000 1,022,000 709,000 (476,000) 8,112,000 45 TOTAL REVENUE 4,696,000 6.751,000 2,525.000 2,043,000 1,827,000 17,842,Oo0 q6 TOTAL AVAILABLE FUNDING 12,808.000 9,063,000 3.547,000 2,752,OOD 1,351.000 25,951�.000 47 TOTAL EXPENDITURES 10,496,000 8,041,000 2,838,000 3,228,000 7,948,000 32,551.000- ww 48 Reserves L Carry-Over to Next Year 2,312.000 1,022,000 709,000 (476.000) (6,597.000) (6,597,000) 49 Next Year's Dry Period Funding Requirements 6,566,00o 1,23h,000 _1,490,000 _3.822,000 1,411o,000 1,440,000 50 FUND BALANCE OR (DEFICIT) (4,254,000) (212,000) (78I,C00) (4,2911,000) (8,037,noo) (8,037;000) r� 93 APPENDIX THE JOINT OPERATING FUND AND CAPITAL OUTLAY REVOLVING FUND BUDGETS WERE ADOPTED BY THE BOARDS AS FOLLOWS : _ JOINT OPERATING JULY 11, 1979 CAPITAL OUTLAY REVOLVING JUNE 13, 1979 EACH DISTRICT' S RESPECTIVE SHARE HAS BEEN INCORPORATED INTO ITS BUDGET ON THE PRECEDING PAGES, ` COUNTY SANITATION DISTRICTS - OF ORANGE COUNTY JOINT OPERATING BUDGETS �XTATIO up°litan U �- cl ® - --= -- - - _ _ y Since 19ti" 1979-80 FISCAL YEAR Schedule I JOINT OPERATING FUND BUDGET REVIEW & SUMMARY COMPARISON OF BUDGETED & ACTUAL EXPENDITURES ESTIMATED CARRY-OVER FISCAL YEAR 1979-80 1 2 4 6 Budget Recommended Increase Expenditures Estimated Increase Estd Carry-Over 1A 1978-79 Budget or 1977-78 Expenditures or to Fiscal 1979-80 (Decrease) 1978-79 (Decrease) Year 1979-80 Net Salaries, Wages Benefits Chargeable to JO $4,644,483 $4,295,539 $ (348,944) $2,907,374 $2,942,833 $ 35,459 $1 ,701 ,650 Materials, Supplies & Outside Services 1',076,000 1 ,194,000 118,000 1 ,287,515 875,151 (412,364) 200,849 Odor Control & Chemical Coagulants 850,000 700,000 (150,000) 463,104 377,760 ( 85,344) 472,240 Research & Monitoring 247,000 197,000 { 50,000) 131 ,646 145;353 13,707 101 ,647 Professional & Contract Services 544,000 551 ,00D 7,000 320,542 294,970 ( 25,572) 249,030 Utilities 1 ,405,000 2.055_Q00 _ 650,000 856,341 1;090.599 314.401 Total Joint Operating Expenses $8,766,483 $8,992,539 $ 226,056 $5,966,522 $5,726,666 $ (2391,856) $3,039,817 Revenue and Offsets h140000 600.000 ( 14_0QO) 435.315 342,622 6 271 ,378 Net Joint Operating _$8,152,483 $8,392,539 240,056 $5,531 ,207 $5,384,044 (147.1 S2.168,439 V Schedule 11 BUDGET. RECOMMENDATIONS �o Co JOINT OPERATING :FUND Fiscal Year 1979-80 ALLOCATION OF JOINT OPERATING EXPENDITURES AND TAX LEVY '.GALLONAGE FLOWS FUNDING .1978-79 COMPARISON 1978-79 Estimated Estimated Required Required District Flows Estimated 1979-80 % District Estimated Amount to District Amount to No. (Past Year) Increase Flows of Total Contribution ' Carryover . be Raised Contribution be Raised 1 8,497 MG 424 MG 8,921 MG 12.23% $1 ,026,408 $ 313,664 $ 712,744 $ 923,676 $ 798,221 2 20,901 627 21 ,528 29,50 21475,798 891 ,437 1 ,584,361 2,625,100 2,287,737 3 22,370 560 22,930 31 .42 2,636,935 878,426 1 ,758,509 2,586,783 2,238,370 5 4,093 204 4,298 5,89 494,321 156,970 337,351 4621246 399,194' 6 4,699 235 4,934 6.76 567,336 166,937 400099 49.1 ,595 . . 424t967 7 49484 112 .4;596 6,30 528,730 178,565 350,165 525,835 455,199 11 5,487 275 5,761 7.90 . 663,011 182,440 480,571 537,248 465,419 TOTALS 70,531 MG 2,437 MG 72,968 MG 100,00% $8,392,539 $2,768,439 $5,624,100 $3,152,483 $.7,069,107 99 JOINT WORKS OPERATING BUDGETS Schedule III JOINT OPERATING FUND 1979-80 FISCAL YEAR ESTIMATED EST'D NET DI CRIPTION OR ACCOUNT TITLE EXPENDITURES APPROVED EXPENDITURES RECOMMENDED SALARIES & .. 1977-78 BUDGET 1978-79 BUDGET BENEFITS 1978-79 4TH 0_TR EST'D 1979-80 1979-80 SALARIES, WAGES & BENEFITS Salaries & Wages 3,502,632 4,811 ,001 3,860,000 .4,857,746 (a) 3,400,422 Employee Benefits m Retirement (OCERS) 221 ,749 386,476. 259,400 - 737,873 (a) 516,511 Workers' Compensation 98,480 112,420 57,527 165,400 (a) 115,780 Unemployment Insurance 14,441 38,487 36,987 38,858 (a) 27,200 Group Medical Insurance 179,718 254,703 225,000 292,186 (a) 204,530 Uniform Rental 25,252 41 ,396 23,671 44,423 (a) 31 ,096 TOTAL BENEFITS 539,640 833,482 602,585 1 ,278,740 895, 117 T"�AL S, W & BENEFITS 4,042,272 5,644,483 4,462,585 6,136,486 4,295,539 L.w;S: Chargebacks to Joint Works Capital Outlay and Individual Districts 1 ,134,898 1 ,000,000 1 ,519,752 1 ,840,947 N T JO PAYROLL 2,907,374 4,644,483 2,942,833 4,295,539 4,295,539 h 11'ERIALS, SUPPLIES & SERVICES ;Gasoline, Oil & Fuel 92,166 90,000 78,000 100,000 (b) -.,. Insurance 100,821 76,000 69,570 91 ,000 (c) Memberships 200 8,000 (d) "*' Office Expense 24,102 47,000 74,000 45,000 (e) 100 JOINT OPERATING FUND 1979-80 FISCAL YEAR APPROVED ESTIMATED RECOMMENDED )ESCRIPTION OR ACCOUNT TITLE EXPENDITURES- BUDGET - EXPENDITURES BUDGET 1977-78 1978-79 1978-79 1979-80 • 4TH QTR EST'D b.r Operating Supplies Chlorine & Odor Controllow Chemicals 173,851 300,000 186,541 300,000 (f) 4 Chemical Coagulants 289,253 550,000 191 ,219 400,000 (g) +erg Other Operating Supplies 105,096 147,000 88,701 125,000 (h) Contractual Services 265,859 456,000 236,422 466,000 (i) Professional Services 54,683 88,000 58,548 85,000 0) bf Printing & Publications 31 ,729 50,000 31 ,628 45,000 (k) Rents & Leases - Equipment 19,970 25,000 29,000 30,000 (1) Repairs & Maintenance 509,225 518,000 437,661 625,000 (m) Resea'rch' & Monitoring 131 ,646 247,000 145',353 197,000 (n) var Travel , Meeting & Training 23,920 37,000 13,773 41 ,000 (o) Uncollectable Accounts 369 2,000 -0- 2,000 Utilities 856,341 1,405,000 1 ,090,599 2,055,000 (p) d Other Operating Expenses 25,164 32,000 12,516 30,000 (q) l Other Non-Operating Expenses 2,703 2,000 76 2,000 (q) Expenses Applicable to Prior Years 352,250 50,000 40,026 50,000 (r) -OTAL MATERIALS, SUPPLIES., 3,059,148 4,122,000 2,783,833 4,697,000 � & SERVICES -OTAL JO REQUIREMENTS 5,966,522 8,766,483 5,726,666 8,992,539 t .ESS: Revenues 435,315 614,000 342,622 600,000 (s) IET JO REQUIREMENTS 5,5312207 8,1521,483 5,384,044 8,392,539 iANAGEMENT TARGET BUDGET 7,328,712 101 Schedule IV NOTES TO JOINT OPERATING FUND BUDGET ... 1978-79 FISCAL YEAR (a) Salaries, Wages S Benefits - See enclosed Joint Working Capital Revolving Fund for w salaries and benefits estimates and projected payroll savings U-n page 8. ' On July 1st the planned accounting system revisions will be implemented. One of the changes provides for all payrolls to be paid through the Joint Working Capital Revolving Fund and the charges (including benefits) will be allocated directly by the new computer to the District and/or fund utilizing the I'abor services via the labor distribution and costing systems. The Joint Operating Fun.d (JOF) budget has been prepared to reflect the -total payroll and benefit as - in past years and the estimated net salaries and benefits chargeable to JOF in 1979-80 are also shown in a separate column. (b) Gasoline, Oil & Fuel - Budgetary amount is considered minimum under current market conditions. (c) insurance - Includes 'Board and staff out-of-county travel policy, employee fidelity bond, boiler and machinery and fire policies. Also included is anticipated Joint Operating Fund's share -of self-funded liability insurance costs. See separate enclosed budget for Public Liability Self-Insured Fund on page 10 for details of this item. Budget Ancrease reflects change in accounting procedures explained• on the respective self-funded insurance budgets. (d) Memberships - District memberships in Association of Metropolitan Sewage Agencies, California Association of Sanitation Agencies, Santa Ana River Flood Protection Agency and Long Beach Safety Council . Previously these costs were budgeted and - recorded in the operating .fund of the seven districts. Staff recommends that the budgets be consolidated and transferred to the Joint Operating Fund to sim- plify the accounting. (e) Office Expense - This account includes supplies and forms for all departments as Woo well as postage. Current year expenditure includes $40,000 postage expense ` associated with user public hearing notice last July. Budget includes appro- priation for costs associated with conversion to in-house computer system. - (f) Chlorine b Odor Control Chemicals - Budget allocation is primarily for odor control at treatment plant sites. Expenditures in 79-80 will rise because of increased mitigation efforts; specifically, new foul air scrubbers at Plant No. 1 and additional pre-chlorination at both plants will be fully operational . (g) Chemical Coagulents - Compliance with our NPDES permit. requires extensive chemical treatment with polymers. Full operation of the new activated sludge facilities at Plant No. I is scheduled for 1979-80 and will substantially increase the use of these chemicals to treat the increased sludge volumes. �.r (h) Other Operating Supplies - Miscellaneous items such as solvents, cleaners, hard- ware, janitorial supplies, small tools, laboratory supplies, etc, required to operate and maintain existing and expanding facilities. Recommended allocation reflects anticipated need for new facilities bein p g .phased into service. 102 (i) Contractual Services - Major item ($410,000) is for trucking of solids to Coyote Canyon landfill site for processing. During the current yearlong distance solids hauling was suspended because the contract processor' s site qW permit was revoked and due to inclement weather. Thus, the 1978-79 expendi- ture is well below budget. The new Coyote Canyon site is nearing completion and . hauling will begin in June. Therefore, expenditures for this account will in- crease substantially in 1979-80. This account also provides funds for additions'of microfilm and processing ser- vices to maximize clerical effectiveness; and Xerox EDP service bureau costs until the staged conversion to the new in-house computer. system. is completed. (j) Professional Services - Includes General Counsel , CPA audit and other miscellaneous ry accounting consulting, odor consultant and miscellaneous engineering consulting. (k)' Printing & Publications - Budget reflects increasing cost of paper and reproduction, continuing demand by public for information on Districts' activities and expanded management information system. (1) Rents and Leases - Primarily for heavy equipment required intermittently for *0 major facilites' repairs. (m) Repairs -and Maintenance - Parts for repair of plant facilities. This item is of a �w highly contingent nature and must allow for unexpected major equipment failures and maintenance of new facilities that are continually being placed into service . , . as plant construction projects are completed. . (n) Research and Monitoring - Includes Districts ' contribution to Southern California Coastal Research Project being conducted under joint powers agreement and required ocean monitoring. Also provides for operational research and evaluation to develop optimum operating parameters. Work on several operational and industrial waste studies budgeted for 78-79 has been delayed and the funds are being re- budgeted for next year. (o) Travel , Meeting and Training - Major items are authorized by specific Board actions. Although expanding activities of regulatory agencies have required increased Board member and staff travel in recent years, such extensive travel has not been incurred this year pending pub) !icati,on of secondary treatment regula- tions in June ' 79. It is expected that considerable travel will be required next year in connection with the Districts' application for a secondary treatment waiver. *w Budget has been increased somewhat to provide funds for planned supervisory training program. (p) Utilities - The majority ($1 ,750,000) is for purchased electrical power. The budget amount reflects increased demand from phasing of Plant No. 1 activated sludge facilities to a fully operational mode in 79-80 and new "time-of-day" rates being imposed by Edison Company that will increase the electrical power item $650,000 over 1978-79. Also included in the budget are funds for diesel fuel in lieu of power generation for fueling the two 1500 H.P. P1-16 engines that can burn fuel at the rate of 900 g.p.d. The utilities account also includes purchase of natural +or gas, water and the telecommunication system. (q) Other Expenses - Expenses not chargeable elsewhere, %1� 40 103 (r) Expenses Applicable to Prior Years - Represent adjustments to an operating or non-operating account balance from the previous year(s) . 1977-78 expenditure includes $233,000 one-time payment to OCERS in connection with transfer of Districts' retirement system from PERS (approved by Board in 1976) for accumu- lated liability for OCERS in excess of funds transferred from PERS. (s) Revenues - Current year budget included anticipated grant reimB-Orsement for JPL- ACTS which has not been received and is, therefore, rebudgeted for next year. Balance' of the budget amount is for sales of various sewage treatment process by-products, equipment and sampling chargebacks to individual Districts and miscellaneous items. .a w 1 .r MW JOINT WORKING CAPITAL REVOLVING FUND Schedule V 105 PROJECTED SALARIES 6 BENEFITS 1979-80 Anticipated At Full Payroll Recommended Employment Savings Budget X° SALARIES s WAGES $5,357,746 $500,000 $4,857,746 (1) BENEFITS: ¢` Retirement 813,890 76,017 737,873 (2) Workers Comp. 165,400 -0- 165,400 (3) Unemployment Ins. 42,861 4,003 38,858 (4) Group Medical 322,288 30,102 292,186 (5) Uniforms 49,000 4,577 44,423 (6) Total Benefits $1 ,393,439 $114,699 $1,278,740 TOTAL SALARIES, WAGES AND BENEFITS $6,751,185 $614,699 $6,136,486 Less: Chargeback.to Other Funds 6,136,486 (7) $ -0- rc The Joint Working Capital Revolving Fund is being established as a clearing fund through which all payments will be processed. With the Districts' multi-fund structure . (there are presently 43 separate cash funds) the clearing fund concept is the most effi- cient-accounting method to handle the multi-fund transactions. This fund does not have a formal budget because as a revolving fund it will be simultaneously charged and credited with each transaction. However, payroll and benefits will be paid through this fund and thus, the gross expenditures have been depicted above showing a zero balance after chargebacks through the cost system to the respective funds using the labor. NOTES: (1) Salaries & Wages - Full employment projection based on the assumption that all 276 authorized positions are filled. Allows for adjustments authorized by the Boards under MOU's with emDtoyee groups. Because implementation of some projects may be delayed, and our ability to sometimes adjust plant operational modes, coupled with person- nel turnover, we expect to realize payroll savings of $500,000 plus related benefits and, thus, reduce our payroll budget by $615,000. (2) Retirement - Projections assume increase of OCERS employee rate from 6.72% to 16.23%, as recommended by the system's actuary. The Board of Supervisors -is considering phasing the increase over three to five years. (3) Workers' Compensation - Amount includes total estimated expenditures for the workers' compensation program set forth in detail on the enclosed Workers' Compensation Self- Insured Fund Budget on page 9• (4) Unemployment Insurance - Legislation made this mandatory in 1978 for public agencies. (5) Group Medical - Includes both the Districts' share of employee medical plan benefits for the prepaid HMOC plan; and the estimated costs of the self-funded indemnity plan being implemented on July 1st, pursuant to- authorization of the Boards on May 9, 1979• Page 11 details the expected costs of the self-funded plan. (5) Uniforms - Budget projection is in accordance with employee unit agreements. w� (7) CharSebacks - All payroll and benefit. arc charged through the cost systen to the District/Fund utilizing the services as described above. rr Schedule VI107 WORKERS COMPENSATION SELF-INSURED FUND 1979-80 BUDGET 1978-79 1978-79 1979-80 Item Budget Estimated Recommended Expense Budget -- EXPENDITURES & RESERVES Salaries & Wages Payroll 28,000 12,643 16,000 Payroll Benefits 4,400 11,325 5,600 Benefits/Claims 90,000 37,527 90,000 Contractual Services 5,000 4, 128 10,000 Legal Services 6,000 -0- 5,000 Professional Services 1E,000 14 5,000 Supplies and Other _ 10,800 Sub-Total 137,400 58,637 142,400 Excess Policy 20,000 20,000 23,000 •- Sub-Total - 157,400 78,637 165,4o0 Self- Insured Reserve -0- -0- 346,371 Total Required Funding 157,400 78,637 5i1 ,771 LESS : Allocation of Expenditures to Other Funds 157,40o 78,637 165,400 Net Expenditures & Reserves -0- -0- 346,371 INCOME AND TRANSFERS Transfer Existing Reserves from District Operating Funds 323,711 Interest & Misc. Income 22,660 Net Income & Transfers -0- -0- 346,371 Schedule VIII09 PUBLIC LIABILITY SELF-INSURED FUND 1979-80 BUDGET 1978-79 1978-79 1979-80 Item Budget Estimated Recommended Expense Budget EXPENDITURES & RESERVES Salaries & Wages Payroll 4,000 200 1 ,500 Payroll Benefits 600 70 525 Claims 11 ,000 10,000 15,000 Contractual Services 5,000 1 ,200 2,500 Legal Services 6,000 1 ,000 5,000 Professional Services 1 ,000 100 1 ,000 -' Supplies & Other 1 , 100 Sub-Total 27,600 12,570 26,625 Excess Policy 37,000 33,750 36,000 Sub-Total 64,600 46,320 62,625 Self- Insured Reserve -0- -0- 346,371 Total Required Funding 64,600 46,320 408,996 LESS: Allocation of Expenditure to Other Funds 64,600 46,320 62,625 Net Expenditures & Reserves -O- -0- 346,371 INCOME & TRANSFERS Transfer Existing Reserves from District Operating Funds 323,711 Interest & Misc. Income 22,660 Net Income & Transfers -0- -0- 346,371 r- 111 Schedule Vill SELF-FUNDED HEALTH PLAN TRUST FUND 1979-80 BUDGET 1979-80 Recommended Item Budget EXPE14DITURES Medical Claims $136,82G Indemnity Claims 17,688 Dental Claims 9,_672 Sub Total - Claims $164, 184 Contractual Services 5, 100 Stop-Loss Insurance 9,78t, Total Required Funding S179,068 REVENUES Deposits from Other Fun(15 for In-lieu Premiums $179,068 Pursuant to the Boards' action on May 9, 1979, the Districts will convert the existing insured indemnity employee health plan to a self-funded plan. The above budget represents estimates based on the assumption that the plan 1NiII enroll 138 employees. Any increase or decrease in enrollment will affect expenditures and de- posits accordingly. The Districts ' liability is limited by a stop-loss policy. The policy obtained for this coverage essentially guarantees that the maximum loss will be less than the total premium cost that would -have been paid out by the Districts for the previous indemnity plan insured with Connecticut General Life Insurance Co. COUNTY SANITATION DISTRICTS OF ORA, NGE COUNTY �.3�,T.&Txo z opoli:sa Or �Av �q� Cp ,� c4 ' l I U all,co 1�9r�� • V►'� ri0 CANAL OUTLAY REVO R.. V!N' FUBUDGET RECOMNRENIMATIONS JOINT WWRNS CONSTRUU I F0i1 1979- 80 FISCAL YEA, . 115 Schedule A CAPITAL OUTLAY REVOLVING FUND SUMMARY OF DISTRICTS' REQUIREMENTS AND COMPARATIVE DATA FOR JOINT WORKS EXPANSION Fiscal Year 1979-80 1979-80 FUNDING Equity Cash Federal State District Percent Requirements Reserves Participation Total Funding "- 1 9. 16 $ 5,229,000 $ 3,049,000 $ 2,180,000 $ 5,229,000 2 29.76 16,988,000 9,906,000 7,o83,000 16,988,000 3 32.4o 18,495,000 10,784,000 7,711 ,000 18,495,000 5 6. 911 3,962,000 2,310,000 1 ,652,000 3,962,000 6 5.94 3,391 ,000 1 ,977,000 1 ,414,000 3,391 ,000 7 8.79 5,o18,000 2,926,000 2,092,000 5,018,000 11 7.01 4,002,000 2,333,000 1 ,668,000 4,002,000 w TOTALS 100.00 $57,085,000 $33 ,285,000 $23,800,000 $57,085,000 116 CAPITAL OUTLAY REVQLVI14G FUND Schedule B SUMMARY OF JOINT WORKS CONSTRUCTION REQUIREMENTS .. Fiscal Year 1979-80 A. GRANT FUNDED PROJECTS r.. I. 75-MGD Improved Treatment at Plant No. 2 a. Construction, Supervision b Inspection $ 2,400,000 b. Flood Wall & Site Development 2,280,000 C. Oxygen Generation 6 Dissolution 8,360,000 d. Electrical Reliability 3,025,000 e. Operations Center 1,250,000 f. Major Facilities 30,975,000 $48,290,000 +. Less: Expenditures to 6/30/79 24,120,000 $24,170,000 2. Solids Handlinq, Dewatering and Transportation Facilities a. Construction, Digestion 6 Transportation Facilities 10,000,000 b. Solids Dewatering Facilities 5,000,000 C. Engineering Design 750,000 d. Construction Supervision & Inspection 500,000 $16,250,000 Less: Expenditures to 6/30/79 275,000 $15,975,000 3. Step I Facilities Planning +r a. Facilities Plan 25,000 b. EIS/EIR 20,000 c. JPL/ACTS 1,655,000 as d. Revenue Program 125,000 1,825,000 4. Flow Equalization b Hydraulic Reliability at Plant No. 2 a. Engineering Design 450,000 w b. Flow Equalization E Hydraulic Reliability Facilities 8,000,000 C. Construction Supervision 6 Inspection 250,000 8,7UO,000 SUBTOTAL GRANT FUNDED PROJECTS $50,670,000 B. NON-GRANT FUNDED PROJECTS ow •1. New b Rebudgeled Major Projects a. Additional Warehouse Facilities 150,000 b. Gas Engines with Gear Drives at Rothrock % Outfall Booster Station 350,000 c. Hydraulic Reliability at Plant No. 1 1,500,000 d. Digester Cleaning Beds at Plant No. 1 500,000 e. Additions to RMC, Personnel , IW Annex, Operators' Lunch Room 200,000 f. Refurbish Trickling Filters at Plant No. 1 75,000 g. Gas System and Mixing Compressors for Digesters at Plants Nos. 1 and 2 250,000 h. Solids Disposal b Transportation Facilities 200t000 3,225,000 2. New b Rebudgeted Minor Projects a. Reclamation Plant No. 1 (See Schedule C) 400,000 b. Plant No. 2 (See Schedule D) 400,000 c. Equipment (See Schedule E) 640,000 1,440,000 3. Special Projects a. Solids Treatment Develop Scope for Indepth Studies $ 100,000 Initial Implementation 400,000 Centrate Treatment 200,000 s b. Ocean Waiver 50,000 750,000 SUB-TOTAL NON-GRANT FUNDED PROJECTS 5,415,000 TOTAL JOINT WORKS CONSTRUCTION REQUIREMENTS $56,085,000 +/ C. RESERVE FOR FUTURE BUDGET ALLOCATIONS 1,000,000 . TOTAL JOINT WORKS REQUIREMEITS $57,085,000 r { • Schedule C 117 CAPITAL OUTLAY REVOLVING FUND NEW & REBUDGETED MINOR PROJECTS - RECLAMATION PLANT No. I —` Fiscal Year 1979- 0 1 . Remodel sludge storage hoppers $ 40,000 2. Remodel and expand hot water loop to utilize engine waste heat for digester heating 25,000 3: Digester hot water controls for Digesters Nos. 5, 6, 7 & 8 12,000 4. Liquid level and gas pressure switches for digesters 12,000 5% Density meter for activated sludge plant 3,500 6. Safety stairways and remodeling at Shops "A" & "B" 20,000 7. Replace existing auto shop vehicle hoist with hoist with greater capacity to accommodate new equipment 15 ,000 8. Electrical keyed interlocks for emergency power interconnections 5,000 9. Control Center headworks instrumentation - replace and upgrade 5,000 10. Landscaping improvements 12,500 11 . Card-key security for cesspool trunk disposal area 25,000 12. Miscellaneous paving 25,000 13. Centralized dual digital computer system (engineering only) 150,000 14. Miscellaneous small improvement projects 50,000 $400,000 r 118 Schedule D CAPITAL UUTLAY REVOLVING FUND NEW & REBUDGETED MINOR PROJECTS - TREATMENT PLANT NO. 2 Fiscal Year 1979-80 r. 1 . Remodel restroom facilities and additions to plant office $ 5,000 2. Rehabilitate incinerators and appurtenances 55,000 3. Relocate modulator valves for Digesters "C" & "D" 3,000 4. Replace gas storage sphere pressure transmitter 1 ,500 5. Raw sludge recorders and timers for Clarifiers "A" thru "E" 8,000 6. Foul air scrubber controls - remodel & replace 2,000 7. Replace sludge flow recorders for Digester "D" & "E" 3,000 8. Landscaping improvements 10,000 9. Miscellaneous paving 15,000 10. Remodel Digester "B" cover 150,000 11 . Digester gas compression, refrigeration and piping 75,000 12. Perimeter fencing 15,000 13. Miscellaneous small improvement projects 57,500 $400,000 .. r COUNTY SANITATION DISTRICTS OF ORANGE COUNTY Schedule E CAPITAL OUTLAY REVOLVING FUND EQUIPMENT REQUIREMENTS 1979-80 Coll. Lab & Equipment Total Super. Admin. Pit. Mtce. Fac. Mech. Elect. Oper. Res. Engr. Trucks & Vehicles $ 44,000 $ 5,000 $29,500 $ 91500 Other Mobile Equipment 79,855 3,180 $50,360 $ 3,896 S22,419 Machine Equipment & Tools 47,024 19,345 2,535 17,395 7,749 Communication Equipment 7,904 $ 1,100 1 ,552 1 ,552 2,500 $ 1,200 Instrumentation & Testing Equipment 120,833 3,708 22,975 86,350 7,800 Safety & Traffic Control Equipment 7,250 2,850 4,400 Office Equipment 211 ,251 2,014 $198,951* 412 2,225 1 ,944 730 4,975 Other 1,250 1,250 $519,367 $ 3,114 $198,951 $29,077 $34,885 $69,719 $17.,578 $49,838 $100,980 $15,225 Rebudgeted Items (Purchased But Not Delivered) 120,633 36,000 4,105 16,200 13,616 6,772 4,840 31,000 8,100 TOTALS $640,000 $39,114 $198,951 $33,182 $51 ,085 $83,335 $24,350 $54,678 $131 ,380 $23,325 *Includes $150,000 for mini-computer installation & monitoring. a N 120 CAPITAL OUTLAY RFVOLVING FUND Schedule F ym PRFLIHINARY CASH FIOW PROJECTIONS FISCAL YFARS 1919-80 THROU01 1984-85 Estimated Expend,-, am Project Throuqh Cost 6-30-79 1979-80 1980-81 1981-82 1982-83 1983-84 1984-85 Carryover from previous year $40,710,000 $24,970.000 $25,775,000 $16,850,000 $ 6,350,000 $ 1,650,000 r• Revenue Federal t State Grants $23,800,000 $26,000,000 $ 8,000,000 $ 8,000,000 $ 4,400,000 $ 4,700,000 Total Funds Available $64,510.000 $50,790,000 $33,775,000 $24.850,000 $10,750,000 $ 6,350,000 Expenditure Grant Funded Projects I. 75 - NGD Improved Treatment at Plant No. 2 a. Constr. Supr. G Insp. $ 2,40o,000 S 1,265,000 $ 1,000,000 $ 135,000 ti b. Flood Wall L Site Imp. 2,280,000 2,280,000 e. Oxygen Equipment 8,36o,00o 5,100,000 2,760.000 500,000 d. Elect. Reliability 3,025,000 3,025,000 e. Operations Center 1,250,000 1,250,000 f. major Facilities 30,9%5,000 11,200_000 14,275,000 5,500,000 Sub Total ' .$ 48,290,000 $24,120,000 $ 18,035,000 $ 6,135,000 2, Sulids Handling, Dewatering L Transportation Fac. ttt• a. Constr. Digestion G Transporation Fac. $ 10,000,000 $ 7,000,000 $ 3,000,000 b. Solids Dea+alering Fac. 51000,000 1,000,000 4,000,000 e. Engr. Design 750,000 $ 250,000 500,000 t+�r d. Const. Supr. G Insp. 500,000 375,000 125,000 Sub-Total $ 16,250,000 $ 250,000 S 8,875.000 5 7,125,000 3. Step I Facilities Planning a. JPL/ACTS $ 5,655,000 $ 4,000,000 $ i,000,000 $ 655,000 b. EIS/EIR 260,000 240,000 20,000 c. Facilities Plan 125,000 100,000 25,000 d. Project Report 175,000 175,000 e. Revenue Program 325,000 200.000 125,000 Sub Total $ 6,540,000 $ 4.715.000 $ 1,170,000 $ 655,000 4. Flow Equalization t: Hydraulic , Reliability P Plant #2 r a. Engr. Design $ 450,000 $ 450,000 b. Flow Equal. L Hyd. Rel. Fac. 8,000,000 5,500,000 $ 2,500,000 c. Constr. Supr. L Insp. 250,030 175,000 75,000 Sub Total $ 8,700,000 $6,125,000 $2,575,000 5. Solids Processing b Disp. a. Engr..Design $ 500,000 $ 75,000 $ 125,000 $ 30,000 b. land Acquisition 5,000,000 51000,000 c. Construction 9,300,000 2,000,000 $ 5,000,000 $ 2,300,000 d. Constr. Supr. 6 Insp. 200,OD0 50,000 IOo.oOn SO.000 Sub-Total $ 15,000,000 $ 75,000 $ 125,000 $7,350,000 $ 5,100,000 $ 2,350,000 6. Ocean Outfall Pumping Plant _ a. Engr. Design $ 1,000,000 $ 100,000 $ 900,000 b. Construction 20,000,000 1,000,000 $12,000,000 $7,000,000 c. Constr. Supr. L Insp. 500,000 50,000 300,000 I5O OOO Sub-Total 2$ 1,500,000 $ 100,000 $1,950,000 $12,300,000 $7,150,000 Total Grant-Funded �116�_000-$29,035,000 S34,305,000 $18,515,000 $12,425,000 $14,500,000 $ 5,100,000 $ 2;350_000 Nan-Grant Funded Projects Major L Special Projects $ 18,975,000 $ 3,975.000 $ 5,000,000 $ 2,500.000 S 2.SOO,000 $ 2.S00.000 S 2,500,000 Its Minor Projects G Equipment 9,440,000 1,44o,000 1,500,000 2,000,000 1,500,000 1,500,000 1,500,000 Total Non-Grant Funded $28,415,00O $ 5,415,000 $ 6,5oo,000 $ 4,500,000 $ 4,000,000 $ 4,000,000 $ 4.000,000 Total Plan. Proj. Expend. S144�6.9 000 S29.085_000 3:9,720.000 $25,015,000 $16.925,000 $18,500,000 $ 9,100,000 $ 6,350,000 r Dalac,ce to Larrywcr to ocxt -• --- __---. -' • Fiscal Year $24,790,000 $25,775,000 $16,850,000 S 6,350,000 $ I,65U,Oo0 -0- NOTE: If require, - e••t ima h•d a�lilinn.,l cc,•.t for IOU-IIGU of Secund;iry Trcaunc'nt $95,000,000 S16,000,000 $33,350,000 $45,650,000