Res 15-020RESOLUTION NO. 15 -020
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA,
DECLARING THE INTENTION TO LEVY AND COLLECT
ASSESSMENTS WITHIN POWAY LANDSCAPE MAINTENANCE
DISTRICT 86 -3 FOR FISCAL YEAR 2015/2016
WHEREAS, the City Council of the Ci
assessments within Poway Landscape Main1
maintaining, servicing, and operating public
territory comprised of said district as shown in
on file in the City Clerk's Office, pursuant to 1
and attached hereto; and
ty of Poway desires to levy and collect
anance District 86 -3 for the purpose of
landscape facilities located within the
Exhibit A of the Engineer's Report that is
ne Landscape and Lighting Act of 1972,
WHEREAS, assessments will not increase from the Fiscal Year 2014/2015
assessment rate of $163.00 per benefit unit for Zone A and $75.31 per benefit unit for
Zone B; and
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City
general benefit contribution has been calculated as the average General Fund
expenditure on a per square foot basis for the maintenance of landscaped medians and
right -of -ways. This general benefit contribution for Zones A and B have been calculated
to be $1,218.15 and $6,087.98, respectively; and
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by
general vote on November 5, 1996), the collection of Fiscal Year 2015/2016
assessments is exempt from the procedures and approval process set forth in Section 4
of Article XIII D, in that the assessment was imposed pursuant to a petition signed by
the persons owning all of the parcels subject to the assessment at the time the
assessment was initially imposed; and
WHEREAS, the public interest and convenience require the maintenance,
service, and operation of public landscaping within said territory.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway
as follows:
Section 1: The foregoing recitals are true and correct and the City Council so
finds and determines.
Section 2: Proposed assessments are as detailed in the Engineer's Report for
Poway Landscape Maintenance District No. 86 -3 for Fiscal Year 2015/2016.
Section 3: Pursuant to the Streets and Highways Code, a public hearing will
be held on July 21, 2015 by the City Council to consider the levying and collection of the
proposed assessments.
Section 4: The City Clerk shall cause this Resolution to be published in the
Poway News Chieftain, a newspaper of general circulation in the City of Poway.
Resolution No. 15 -020
Page 2
PASSED, ADOPTED AND APPROVED by the City Council of the City of Poway
at a regular meeting this 2nd day of June 2015.
Steve Vaus, Mayor
ATTEST:
Sheilah Cobian, CMC, City Clerk
STATE OF CALIFORNIA )
) SS
COUNTY OF SAN DIEGO )
I, Sheila R. Cobian, CMC, City Clerk, of the City of Poway, do hereby certify
under penalty of perjury that the foregoing Resolution No. 15 -020 was duly adopted by
the City Council at a meeting of said City Council held on the 2nd day of June 2015, and
that it was so adopted by the following vote:
AYES: LEONARD, CUNNINGHAM, MULLIN, GROSCH, VAUS
NOES: NONE
ABSENT: NONE
DISQUALIFIED: NONE
V�h 0 LQ a�—_
Sheila . Cobian, CMC, City Clerk
City of Poway
Exhibit A
2015/2016 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 2, 2015
PUBLIC HEARING: JULY 21, 2015
V Y : WI LLD AN
,, Financial Services
Landscape Maintenance District 86-3
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements,
budgets, parcels and assessments to be levied for Fiscal Year 2015/2016, as they
existed at the time of the passage of the Resolution of Intention. Reference is hereby
made to the San Diego County Assessor's maps for a detailed description of the lines
and dimensions of parcels within the District. The undersigned respectfully submits the
enclosed Report as directed by the City Council.
Dated this day of J' , 2015.
Wilidan Financial Services
Assessment Engineer
On Behalf of the City of Poway
Beatrice Medina
Project Manager, District Administration Services
By:
Richard Kopecky
R. C. E. # 16742
1. OVERVIEW ........................................................................... ..............................1
A. INTRODUCTION ................................................................... ..............................1
B. COMPLIANCE WITH CURRENT LEGISLATION ................ ..............................1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ........ ............................... 2
ll. DESCRIPTION OF THE DISTRICT ...................................... ..............................3
A. BOUNDARIES OF THE DISTRICT ...................................... ..............................3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ........ ..............................4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS ....... ..............................4
Ill. METHOD OF APPORTIONMENT ....................................... ............................... 5
A. GENERAL ............................................................................ ..............................5
B. BENEFIT ANALYSIS ............................................................ ..............................5
C. ASSESSMENT METHODOLOGY ........................................ ..............................8
D. MAXIMUM ASSESSMENT RATE ........................................ ..............................9
IV. DISTRICT BUDGETS .......................................................... .............................10
A. DESCRIPTION OF BUDGET ITEMS ................................... .............................10
B. ZONE A BUDGET ............................................................... .............................11
C. ZONE B BUDGET ............................................................... .............................12
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ............... .............................13
APPENDIX B - 201512016 ASSESSMENT ROLL ...................... .............................14
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A. INTRODUCTION
The City of Poway ( "City ") annually levies and collects special assessments in order to
maintain the improvements within the Landscape Maintenance District 86 -3 ( "District "),
formed May 20, 1986. The District is levied pursuant to the City of Poway Resolution No.
00 -034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act
of 1972, Part 2 of Division 15 of the California Streets and Highways Code ( "1972 Act "), in
compliance with California Constitution Article XIIID ( "Article XIIID "). The 1972 Act and
Article XIIID are collectively referred to herein as "Assessment Law ".
This Engineer's Annual Levy Report ( "Report") describes the District, any annexations, or
changes to the District including substantial changes to the District improvements, and the
proposed assessments for Fiscal Year 2015/2016. The proposed assessments are based
on the estimated cost to maintain the improvements that provide special benefits to
properties within the District. The costs of improvements and the annual levy include all
expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed
proportionately for only those improvements provided and for which the parcel receives
benefit based on an established method of apportionment.
The word "parcel," for the purposes of this Report, refers to an individual property assigned
its own Assessor's Parcel Number by the County of San Diego ( "County ") Assessor's
Office. The County Auditor /Controller uses Assessor's Parcel Numbers and specific Fund
Numbers, to identify on the tax roll, properties assessed for special district benefit
assessments.
Following consideration of public comments and written protests at a noticed public
hearing, and review of the Report, the City Council may order amendments to the Report or
confirm the Report as submitted. Following final approval of the Report, and confirmation of
the assessments, the Council may order the levy and collection of assessments for Fiscal
Year 2015/2016 pursuant to the 1972 Act. In such case, the assessment information will be
submitted to the County Auditor /Controller, and included on the property tax roll for each
benefiting parcel for Fiscal Year 2015/2016.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept
public comments and testimony, and to approve the annual assessments to be levied on
the County tax roll for the fiscal year. All assessments contained in this Report and to be
approved by the City Council have been prepared in accordance with the 1972 Act and are
in compliance with the provisions of Article XIIID of the Constitution of the State of
California ( "Proposition 218 ").
The City has reviewed the provisions of Article XIIID and has made the following findings
and determinations:
Pursuant to Article XIIID, Section 5, certain existing assessments are exempt from the
substantive and procedural requirements of Article XIIID, Section 4, and property owner
balloting for the assessments is not required until such time that the assessments are
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increased. Since the District assessments were imposed pursuant to a petition signed by
the persons owning all of the parcels subject to the assessments at the time the
assessments were initially imposed, Article XIIID Section 5 (b) exempts the existing
assessment amounts (approved original assessment rates including any applicable annual
escalation factor) from the procedural requirements of Article XIIID, Section 4.
The provisions of Article XIIID do not alter the non - conflicting provisions of the 1972 Act. As
such, the method of apportionment described in this Report utilizes commonly accepted
assessment engineering practices consistent with the 1972 Act and the provisions of Article
XIIID. The proposed assessments for the current fiscal year are less than or equal to the
adjusted maximum assessment rate previously approved and adopted for the District. The
application of this adjusted maximum assessment rate for the various land uses within the
District is described in more detail in Section III D of this Report. Any proposed
assessment that exceeds the adjusted maximum assessment rate is considered an
increased assessment. Pursuant to the provisions of Article XIIID, all new or increased
assessments (the incremental increase) are subject to both the substantive and procedural
requirements of Article XIIID, Section 4.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines
improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental
structures and facilities.
• The installation or construction of public lighting facilities.
• The installation or construction of any facilities which are appurtenant to any of
the foregoing or which are necessary or convenient for the maintenance or
servicing thereof, including, but not limited to, grading, clearing, removal of
debris, the installation or construction of curbs, gutters, walls, sidewalks, or
paving, or water, irrigation, drainage, or electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing.
• The acquisition of any existing improvement otherwise authorized pursuant to
this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the Report, including plans, specifications, estimates,
diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of
notices;
• Compensation payable to the County for collection of assessments;
• Compensation of any engineer or attorney employed to render services;
• Any other expenses incidental to the construction, installation, or maintenance
and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section
22662.5; and,
• Costs associated with any elections held for the approval of a new or increased
assessment.
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The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and
materials for the ordinary and usual maintenance, operation, and servicing of any
improvement, including:
• Repair, removal, or replacement of all or any part of any improvement.
• Providing for the life, growth, health, and beauty of landscaping, including
cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.
• The cleaning, sandblasting, and painting of walls and other improvements to
remove or cover graffiti.
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by
reference and made a part of this Engineer's Report, are on file with the Special Districts
Office of the Public Works Department of the City of Poway and are available for public
inspection during normal business hours.
On February 25, 1992, by Council Resolution No. 92 -039, Landscape Maintenance District
86 -3 was divided into two zones: 86 -3 Zone A for residential and 86 -3 Zone B for
commercial. Assessments for each zone of the District (LIVID 86 -3A and B) are being
calculated by applying the zones' approved maximum assessment rate times the total units
within each District zone.
No new improvements or assessed parcels were added to the District during Fiscal Year
2014/2015.
District 86 -3 Zone A (159 residential parcels assessed), includes the following
developments:
Tract Project Name
TM 3994 The Pond
TTM 88 -03 Sycamore Springs
TTM 94 -02 Powav Oaks
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District 86 -3 Zone B (16 non - residential parcels; 205.936 commercial units; and 2 multi -
residential, low- income housing apartments having 40.36 units) consists of the following
developments:
Tract
Name
TPM 90 -04
Wal Mart
TTM 90 -05
Creekside Plaza
Under Bldg. Permit
SteinMart Plaza /New Tenant
DR 98 -07 /VAR 98 -11
Poway Hyundai
TPM 01 -06
Hillside Village Apartments
DR 05 -05
Solara Apartments
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements
within the right -of -ways and open space areas associated with annexed subdivisions and
which are adjacent to portions of Pomerado Road, Old Pomerado Road, Beeler Creek,
Metate Lane, Oak Knoll and Sage View Roads, including natural open space areas within
the associated subdivisions. Facilities to be maintained by Zone B of the District are defined
as landscape improvements within the right -of -ways and adjacent to portions of Poway,
Midland, and Community Roads.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The District/City, prior to commencement of work, shall approve repairs or
reconstruction of any walls or fences adjacent to the District landscape areas. Should the
property owners desire to include major repairs or reconstruction within the District's
responsibilities, the property owners are required to submit a petition to initiate the balloting
process set forth in Article XIIID, Section 4.
Landscape maintenance performance standards and specifications have been developed by
the City to assure quality maintenance of landscape assessment district properties. A
recent evaluation of the level of quality has been conducted, and the current maintenance
levels meet the City's landscape maintenance standards.
The estimated value of the existing improvements to be maintained under Landscape
Maintenance District 86 -3 is $739,736 for Zone A and $250,915 for Zone B. The value of
the improvements was increased based on the 2014 San Diego Consumer Price Index (the
average of All Urban Consumers and Urban Wage Earners and Clerical Workers) of 2.00
percent.
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of
development or redevelopment, finance, construct, install, and /or establish landscape
improvements within public right -of -ways or public easements (permanent public
improvement) or adjoining lots or parcels that, as a result of development or
redevelopment, receive access or are immediately adjacent to lots or parcels which contain
landscape improvements maintained by a landscape maintenance district.
Special benefit, as defined in Assessment Law and in this Report, shall be assessed to
those properties determined to receive benefit from the District's improvements.
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A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the
purpose of providing certain public improvements that include the construction,
maintenance and servicing of public lights, landscaping and appurtenant facilities. The
1972 Act further requires that the cost of these improvements be levied according to benefit
rather than assessed value:
The net amount to be assessed upon lands within an assessment district may be
apportioned by any formula or method which fairly distributes the net amount among
all assessable lots or parcels in proportion to the estimated benefits to be received by
each such lot or parcel from the improvements.
The formula used for calculating assessments in this District therefore reflects the
composition of the parcels, and the improvements and services provided, to fairly apportion
the costs based on benefit to each parcel.
In addition, Article XIIID requires that a parcel's assessment may not exceed the
reasonable cost of the proportional special benefit conferred on that parcel. Article XIIID
provides that only special benefits are assessable and the City must separate the general
benefits from the special benefits. A special benefit is a particular and distinct benefit over
and above general benefits conferred on the public at large, including real property within
the district. The general enhancement of property value does not constitute a special
benefit.
B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has
been reviewed, identified and allocated based on the special benefit parcels receive from
such improvements pursuant to the provisions of Article MID and the 1972 Act. All
improvements associated with this District have been identified as necessary, required
and /or desired for the orderly development of the properties within the District to their full
potential, consistent with the proposed development plans. As such, these improvements
would be necessary and required of individual property owners for the development of such
properties, and the ongoing operation, servicing and maintenance of these improvements
would be the financial obligation of those properties. Therefore, the improvements and the
annual costs of maintenance and operation of the improvements are of special benefit to
the properties.
All the lots or parcels are established at the same time once the conditions regarding the
improvements and the continued maintenance are met. As a result, each lot or parcel
within the District receives a special and distinct benefit from the improvements and to the
same degree.
Over time, the improvements continue to confer a particular and distinct special benefit
upon the lots or parcels within the District because of the nature of the improvements. The
proper maintenance of the improvements and appurtenant facilities reduces property
related crimes, especially vandalism, against properties in the District. All of the above
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mentioned factors also contribute to a specific benefit to each of the parcels within the
District.
The method of apportionment (method of assessment) is based on the premise that each
assessed parcel within the District receives benefit from the improvements. However, each
individual improvement element has its own distinct benefits both specific and general. The
special benefits associated with the improvements within the District are as follows:
Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
• Enhanced desirability of properties through association with the improvements;
• Improved aesthetic appeal of properties providing a positive representation of the
area;
• Enhanced adaptation of the urban environment within the natural environment
from adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and
debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting
from well- maintained improvements associated with the properties;
• Reduced criminal activity and property - related crimes (especially vandalism)
against properties in the District through well- maintained surroundings and
amenities including abatement of graffiti; and,
• Enhanced environmental quality of the parcels by moderating temperatures,
providing oxygenation and attenuating noise.
General Benefit
Assessment Law mandates that the City assess for special benefit only, and the City
shall separate general benefit from special benefit. General benefit is defined as
services provided to the public -at- large. Special benefit is defined as services provided
at a level greater than the services provided to the public -at- large.
The City's general benefit to the public -at -large is determined as the average
expenditure from the General Fund for the maintenance of landscaped medians and
right -of -ways, calculated on a per square foot basis. The City shall make a general
benefit contribution to a district based on the City's average rate of expenditure from
the General Fund for the various types of improvements applied to the square footage
of similar types of improvements within the District.
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Zone A: No new improvements were added during Fiscal Year 2014/2015:
LANDSCAPE ELEMENT
QUANTITY
Landscaped Right -of -Ways 11,034 Sq. Ft.
Zone B: No new improvements were added during Fiscal Year 2014/2015:
LANDSCAPE ELEMENT
QUANTITY
Landscaped median 22,913 Sq. Ft.
The City shall annually conduct an audit to determine the average expenditure from
the General Fund for the maintenance of landscape improvements within the public
right -of -ways or public easements, calculated on a per square foot basis. The general
benefit for Fiscal Year 2015/2016 is determined to be:
$0.2605 per square foot for landscaped medians, and
$0.1082 per square foot for landscaped right -of -ways
As part of the audit, the City shall determine the average expenditure from the General
Fund for the maintenance of District landscape improvements. Based on an increase
of 2.00 percent in the San Diego Consumer Price Index (the average of All Urban
Consumers and Urban Wage Earners and Clerical Workers), comparable services
provided by the City of Poway staff for general landscape services, the general benefit
for Fiscal Year 2015/2016 will increase from Fiscal Year 2014/2015, based on the
contribution rate per square foot, at a maximum for this District:
Zone A
11,034 sq. ft. landscaped R/W X $0.1104 = $1,218.15
Zone B
22,913 sq. ft. landscaped median X $0.2657 = $6,087.98
All other maintenance, operation, administrative, and incidental costs which exceed
the City's general benefit contribution to the public -at -large are of special benefit and
assessed to the District.
The City shall have an option as to how it will make the general benefit contributions to
the District. The City shall make its general benefit contribution by either:
providing irrigation water to the District for irrigation of LIVID improvements in
an amount equal to the City's general benefit contribution, or
• paying directly to the District from the General Fund a dollar amount equal to
the City's general benefit contribution.
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The total cost of special benefit for maintenance of the public improvements funded by the
District will be assessed to the various parcels in the District in proportion to the benefit
units assigned to each parcel, in relationship to the total benefit units assigned to all parcels
being assessed.
Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based
on one (1) benefit unit per residential dwelling unit.
Non- residential Land Uses
All non - residential parcels shall be assessed proportional to special benefit received based
on the average planned dwelling unit density throughout the urban areas of the City (four
dwelling units per acre), the equivalent of four (4) benefit units per acre.
Non - residential land uses typically provide services and /or employment opportunities for
the City that benefit all lands throughout the City. Since these non - residential land uses
can occur throughout the City, the planned, average density of residential dwelling units per
acre for the urban areas of the City has been calculated. The non - residential land uses are
considered to dislocate residential units. Therefore, the number of residential dwelling units
dislocated, based on the average dwelling units per acre, has been assigned to non-
residential lands. This method determines an equivalent benefit to residential land uses.
Appendix B details the calculation of the average residential units per acre planned within
the urban areas of the City. Urban areas have been defined as the parcels receiving water
and sewer services.
In -Lieu Assessments
Under provisions of City policy, parcels may contribute in -lieu assessments by providing
equivalent maintenance services for District improvements within public right -of -ways or
public easements immediately adjacent to their lands.
No parcels within the District are scheduled to contribute in -lieu assessments in Fiscal Year
2015/2016.
Non- benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public
easements and right -of -ways, all dedicated open space parcels, and District maintained
parcels are determined to not receive special benefit from the District's improvements and
are therefore not assessed.
Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel
receiving special benefit has been calculated and can be found in the Assessment Roll
(Appendix B).
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The assessment methodology utilized is as described above. Based on this methodology,
the benefit units, and the Fiscal Year 2015/2016 proposed assessment for each parcel
were calculated and are shown in the Assessment Roll (Appendix B).
0 The calculated Fiscal Year 2015/2016 assessment for Zone A is proposed to remain
at the Fiscal Year 2014/2015 assessment rate of $163.00 per benefit unit.
0 The calculated Fiscal Year 2015/2016 assessment for Zone B is proposed to remain
at the Fiscal Year 2014/2015 assessment rate of $75.31 per benefit unit.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District zones are $163.00 per benefit
unit for Zone A. Zone B is being assessed at $75.31 per benefit unit which is less than the
maximum approved for this District. In 1998, property owners within the District received
ballots as specified under Assessment Law. Zones A and B were balloted for an increase in
assessments, including yearly cost indexing adjustments based on the San Diego
Consumer Price Index (SD -CPI). An assessment rate increase for Zone A failed under the
balloting process of property owners. Zone B property owners voted for a decrease in
assessment rates, and also approved any necessary future assessment increases based
on related SD -CPI.
The maximum assessment rate establishes an approved upper limit on the annual
assessment; however, the assessment rate levied by the District may be less than the
maximum amount in any given year if not required to meet the budgetary needs for that
year. If the long term budgetary needs of the District would require an increase in the rate
greater than the maximum assessment rate in order to meet those needs, then any
proposed increase in the maximum assessment rate would require property owning
balloting procedures as dictated by Article XIIID.
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A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total
cost of the maintenance and servicing of the improvements for the entire Fiscal Year
2015/2016, commencing July 1, 2015 and ending June 30, 2016, including incidentals,
which may include reserves to operate the District.
The 1972 Act also provides that the amount of any surplus, deficit, or contribution be
included in the estimated cost of improvements. The net amount to be assessed on the
lots or parcels within the District is the total cost of maintenance and servicing with
adjustments either positive or negative for reserves, surpluses, deficits, and /or
contributions.
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B. ZONE A BUDGET
BUDGET ITEMS
EXPENDITURES:
Maintenance
Water /power
Administration (4)
Total Expenditures
REVENUES
City General Benefit Contribution
Assessment Revenue
Interest Revenue
Miscellaneous
Total Revenues
DISTRICT STATISTICS
Total Number of Parcels
Total Parcels Levied
Total EBU's
Rate per EBU (Equivalent Benefit Units)
Maximum Rate per EBU
OPERATING RESERVE
Beginning Reserve Balance
Transfers Out (CIP)
Reserve Fund Activity
Estimated Ending Reserve Balance
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Fiscal Year Fiscal Year Fiscal Year
2013/20141'1 2014/2015(2) 2015/2016(3)
$10,960
$9,810
$10,560
17,525
16,590
18,230
3,587
2,670
3,350
$32,072
$29,070
$32,140
$1,178
$1,194
$1,218
25,906
25,917
25,917
349
240
350
0
0
0
$27,433
$27,351
$27,485
159
159
159
$163.00
$163.00
$15,881
$16,036
$14,535
4,793
218
6,190
(4,638)
(1,719)
(4,655)
$16,036
$14,535
$16,070
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $31,193 $26,400 $26,182
CIP Transfers In (Operating Reserve) (4,793) (218) (6,190)
CIP Fund Activity 0 0 0
Estimated Ending CIP Reserve Balance $26,400 $26,182 $19,992
(1) Actual figures per Finance Fiscal Year 2013/2014 activity sheets.
(z) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation for City staff support services.
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C. ZONE B BUDGET
BUDGET ITEMS
EXPENDITURES:
Maintenance
Water /power
Administration (4)
Total Expenditures
REVENUES
City General Benefit Contribution
Assessment Revenue
Interest Revenue
Miscellaneous
Total Revenues
DISTRICT STATISTICS
Total Number of Parcels
Total Parcels Levied
Total EBU's
Rate per EBU (Equivalent Benefit Units)
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Fiscal Year Fiscal Year Fiscal Year
2013/2014(') 2014/2015(2) 2015/2016(3)
$9,201
$8,750
$10,100
5,953
5,520
6,070
2,939
2,320
3,190
$18,093
$16,590
$19,360
$5,891 $5,969 $6,088
16,184 16,183 16,183
1,152 760 1,270
0 0 0
$23,227 $22,912 $23,541
16
16
214.88
$75.31
Maximum Rate per EBU
$75.31
OPERATING RESERVE
Beginning Reserve Balance
$13,133
$9,047
$8,295
Transfers Out (CIP)
(9,220)
(7,074)
(2,796)
Reserve Fund Activity
5,134
6,322
4,181
Estimated Ending Reserve Balance
$9,047
$8,295
$9,680
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance
$124,256
$133,476
$140,550
CIP Transfers In (Operating Reserve)
9,220
7,074
2,796
CIP Fund Activity
0
0
0
Estimated Ending CIP Reserve Balance
$133,476
$140,550
$143,346
(1) Actual figures per Finance Fiscal Year 2013/2014 activity sheets.
(2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation for City staff support services.
2015/2016 Citv of Powav Landscape Maintenance District 86 -3 Pane 12 of 14
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Financial Services
A District Diagram has been prepared for the District in the format required by the 1972 Act,
and is on file with the Special Districts Office of the Public Works Department, and by
reference is made part of this Report. The Assessment Diagram is available for inspection at
the Special Districts Office of the Public Works Department, during normal business hours.
2015/2016 City of Poway Landscape Maintenance District 86 -3 Page 13 of 14
' 12" WILLDAN
Financial Services
Parcel identification, for each lot or parcel within the District, shall be the parcel as
shown on the County Assessor's Map for the year in which this Report is prepared.
Non - assessable lots or parcels include land principally encumbered by public or utility
rights -of -way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District along with the proposed assessment
amounts has been identified as "Fiscal Year 2015/2016 Assessment Roll ", is on file with
the City Clerk and is by reference made a part of this Report.
2015/2016 City of Poway Landscape Maintenance District 86 -3 Pane 14 of 14