2021 Special Districts Financial Transactions Report-EPFA12/15/21, 2:20 PM
Cover Page - LGRS Online
SPECIAL DISTRICTS' FINANCIAL TRANSACTIONS REPORT
Reporting Year: 2021
Certification:
COVER PAGE
Special District of Encinitas Public Financing Authority
ID Number: 12503703100
I hereby certify that, to the best of my knowledge and belief, the report forms fairly reflect the financial transactions of the
special district in accordance with the requirements as prescribed by the California State Controller.
Special District Fiscal Officer
Fiscal Officer
BI FXDXU �j NJ:)s
Signature Title
Teresa McBroome 12/15/2021
Name (Please Print)
Date
Per Government Code section 53891(a), this report is due within seven months after the close of the fiscal year or within
the time prescribed by the Controller, whichever is later. The report shall contain underlying data from audited financial
statements prepared in accordance with generally accepted accounting principles, if this data is available.
If submitted manually, please complete, sign, and mail this cover page to either address below:
Mailing Address: Express Mailing Address:
State Controller's Office State Controller's Office
Local Government Programs and Services Division Local Government Programs and Services Division
Local Government Reporting Section Local Government Reporting Section
P.O. Box 942850 3301 C Street, Suite 700
Sacramento, CA 94250 Sacramento, CA 95816
The Financial Transactions Report was successfully submitted to the State Controller's Office on 12/15/2021 2:04:51 PM
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Reporting Year: 2021
District Mailing Addre
Street 1 505 S. Vulcan Avenue
Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
General Information
❑ Has Address Changed?
Street 2
City Encinitas
State CA Zip 92024
Email tmcbroome@encinitasca.gov
Members of the Governing Body
First Name
M. I. Last Name
Title
Member 1 Catherine
S Blakespear
Chairperson
Member 2 Kellie
Hinze
Vice Chairperson
Member 3 Tony
Kranz
Member
Member 4 Joe
Mosca
Member
Member 5 Joy
Lyndes
Member
Member
—nicfrict Fiscal Officers
First Name M. I. Last Name Title Email
Official 1 Pamela Antil City Manager pantil@encinitasca.gov
Official Teresa S McBroome Fiscal Officer tmcbroome@encinitasca.gov
Officials
-Report Prepared By
First Name Barbara M. I. Last Name Cervantes
Telephone (760) 633-2638 Email bcervantes@encinitasca.gov
-Independent Auditor
Firm Name Davis Farr LLP
First Name Jennifer M. I. Last Name Farr
Telephone (949) 783-1740
1. Is this district a component unit of a City, County, or Special District (Choose one)? If "Yes", answer question 2. Op Yes O No
2. Is this district a blended component unit (BCU) or a discretely presented component unit (DPCU) of a City, County, or Special District (Choose
one)? Refer to the Financial Transactions Report (FTR) instructions for definitions of these terms. If the district is a BCU, answer questions 3 - 5.
OO BCU O DPCU
3. Is financial data of this BCU included in the financial statements or Annual Comprehensive Financial Report (ACFR) of a City, County, or
Special District (Choose one)?
* City O County O Special District
4. In which City, County, or Special District financial statements or ACFR is the financial data of this BCU included?
City name: City of Encinitas
County name:
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Special District name:
5. Is financial data of this BCU included in the City, County, or Special District FTR (Choose one)? Op yes O No
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Special District
of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report - Governmental Funds
Statement of Revenues, Expenditures, and Changes in Fund Balances
Reporting Year: 2021
Activity: (1 of 1) (Record Completed)
Financing or Constructing Facilities
General Special Revenue
Debt Service
Capital Projects Permanent Total
Revenues
Governme
Funds
Taxes and Assessments
R01.
Current Secured and Unsecured (1%)
C
R02.
Voter -Approved Taxes
C
R03.
Pass -through and Residual Property Taxes (ABX1 26)
C
R05.
Tax Increment
C
R06.
Parcel Tax
C
R07.
Property Assessments
C
R09.
Prior -Year Taxes and Assessments
C
R10.
Penalties and Costs of Delinquent Taxes and Assessments
C
R11.
Other Taxes and Assessments
C
R12.
Total Taxes and Assessments
0]
R13.
Licenses, Permits, and Franchises
C
R14.
Fines, Forfeitures, and Penalties
C
Revenue from Use of Money and Property
R15.
Investment Earnings
31
C
R16.
Rents, Leases, Concessions, and Royalties
C
R17.
Other Revenue from Use of Money and Property
C
R18.
Total Revenue from Use of Money and Property
31
C
Intergovernmental - Federal
R19.
Aid for Construction
C
R20.
Other Intergovernmental- Federal
C
R21.
Total Intergovernmental - Federal
O�
C
Intergovernmental - State
R22.
Aid for Construction
C
R23.
State Water Project
C
R24.
Homeowners Property Tax Relief
C
R25.
Timber Yield
C
R26.
Other Intergovernmental - State
C
R27.
Total Intergovernmental -State
R28.
Intergovernmental - Other
C
R29.
Charges for Current Services
C
R30.
Contributions from Property Owners
Self -Insurance Only
R31.
Member Contributions
C
R32.
Claim Adjustments
R33.
Total Self -Insurance Only
0]
R34.
Other Revenues
R35.
Total Revenues
$o $0
$31
$0 $0 C
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Expenditures
R36.
Salaries and Wages
C
R37.
Employee Benefits
C
R38.
Services and Supplies
C
R39.
Self -Insurance Only- Claims Paid
C
R40.
Contributions to Outside Agencies
C
Debt Service
R41.
Principal Payments on Long -Term Debt
1,940,000
1,94
R42.
Interest Payments on Long -Term Debt
1,582,836
1,58
R42.5
Lease Principal
C
R43.
Principal and Interest on Short -Term Notes and Warrants
C
R44.
Other Debt Service
10,782
C
R45.
Total Debt Service
3,533,618
3,53
R46.
Capital Outlay
C
R47.
Other Expenditures
C
R48.
Total Expenditures
$0
R49.
Excess (Deficiency) of Revenues Over (Under)
$0
Expenditures
Other Financing Sources (Uses)
R50.
Long -Term Debt Proceeds
C
R51.
Other Long -Term Debt Proceeds
C
R51.5
Lease Obligations Proceeds
C
R51.6
Proceeds from Refinancing on Loans, Notes, and Other
C
R51.7
Payments to Refinanced Loans, Notes, and Other
C
R52.
Refunding Bonds Proceeds
C
R53.
Premium on Bonds Issued
C
R54.
Discount on Bonds Issued
C
R55.
Payments to Refunded Bond Escrow Agent
C
R56.
Demand Bonds
C
R57.
Proceeds from Sale of Capital Assets
C
R58.
Capital Leases
C
R59.
Insurance Recoveries
C
R60.
Transfers In
3,533,516
3,53
R61.
Transfers Out
C
R61.5
Other Financing Sources (Uses) - Other
C
R62.
Total Other Financing Sources (Uses)
$0
Special and Extraordinary Items
R63. Special Item
C
R64. Extraordinary Item
C
R65. Total Special and Extraordinary Items
01
C
R66. Net Change in Fund Balances
$0
R67. Fund Balances (Deficits), Beginning of Fiscal Year
$0 $0
$85
$0 $0 C
R68. Adjustment
C
R69. Reason for Adjustment
C
R70. Fund Balances (Deficits), End of Fiscal Year
$0 $0
$14
$0 $0 C
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Long -Term Debt
Bonds and COPS
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (1 of 5) (Record Completed)
Construct Encinitas Community
R04.
Nature of Revenue Pledged
Lease Revenue
R05.
Percent of Pledge
100%'
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Governmental
SD08.
Activity
Financing or Constructing Facilities
R09.
Year of Issue
2013
R10.
Beginning Maturity Year
zo13
R11.
Ending Maturity Year
2032'
R12.
Principal Authorized
7,865,000'
R13.
Principal Issued to Date
7,865,000'
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$5,560,000
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current Fiscal Year
R19.
Principal Paid in Current Fiscal Year
360,000'
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$5,200,000
R22.
Principal Payable, Current Portion
365,000'
R23.
Principal Payable, Noncurrent Portion
$4,835,000
R24.
Interest Paid in Current Fiscal Year
156,818'
R25. Principal Delinquent, End of Fiscal Year
R26. Interest Delinquent, End of Fiscal Year
R27. Amount Held in Reserve
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Long -Term Debt
Bonds and COPS
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (2 of 5) (Record Completed)
Construct Moonlight Beach Marine Tower
R04.
Nature of Revenue Pledged
Lease Revenue
R05.
Percent of Pledge
100%'
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Governmental
SD08.
Activity
Financing or Constructing Facilities
R09.
Year of Issue
2014
R10.
Beginning Maturity Year
zols
R11.
Ending Maturity Year
2045'
R12.
Principal Authorized
3,095,000'
R13.
Principal Issued to Date
3,095,000'
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$2,760,000
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current Fiscal Year
R19.
Principal Paid in Current Fiscal Year
70,000'
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$2,690,000
R22.
Principal Payable, Current Portion
75,000'
R23.
Principal Payable, Noncurrent Portion
$2,615,000
R24.
Interest Paid in Current Fiscal Year
95,381'
R25. Principal Delinquent, End of Fiscal Year
R26. Interest Delinquent, End of Fiscal Year
R27. Amount Held in Reserve
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Long -Term Debt
Bonds and COPS
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (3 of 5) (Record Completed)
Pacific View Land and Building Purchase
R04.
Nature of Revenue Pledged
Lease Revenue
R05.
Percent of Pledge
100%'
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Governmental
SD08.
Activity
Financing or Constructing Facilities
R09.
Year of Issue
2014
R10.
Beginning Maturity Year
zols
R11.
Ending Maturity Year
2045'
R12.
Principal Authorized
10,365,000'
R13.
Principal Issued to Date
10,365,000'
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$9,345,000
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current Fiscal Year
R19.
Principal Paid in Current Fiscal Year
215,000'
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$9,130,000
R22.
Principal Payable, Current Portion
225,000'
R23.
Principal Payable, Noncurrent Portion
$8,905,000
R24.
Interest Paid in Current Fiscal Year
426,556j
R25. Principal Delinquent, End of Fiscal Year
R26. Interest Delinquent, End of Fiscal Year
R27. Amount Held in Reserve
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Long -Term Debt
Bonds and COPS
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (4 of 5) (Record Completed)
Refunding of Bond for Enc Library Construction
R04.
Nature of Revenue Pledged
Lease Revenue
R05.
Percent of Pledge
100%'
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Governmental
SD08.
Activity
Financing or Constructing Facilities
R09.
Year of Issue
2016
R10.
Beginning Maturity Year
zo16
R11.
Ending Maturity Year
2037
R12.
Principal Authorized
15,645,000'
R13.
Principal Issued to Date
15,645,000'
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$13,575,000
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current Fiscal Year
R19.
Principal Paid in Current Fiscal Year
580,000'
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$12,995,000
R22.
Principal Payable, Current Portion
610,000'
R23.
Principal Payable, Noncurrent Portion
$12,385,000
R24.
Interest Paid in Current Fiscal Year
476,331'
R25. Principal Delinquent, End of Fiscal Year
R26. Interest Delinquent, End of Fiscal Year
R27. Amount Held in Reserve
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Long -Term Debt
Bonds and COPS
Go to Report: Detail Summary of Long -Term Debt
Reporting Year: 2021
SD01.
Districtwide or Improvement District/Zone
Districtwide
SD02.
Improvement District/Zone (if applicable)
R03.
Purpose of Debt (5 of 5) (Record Completed)
Refunding of 2010 Park Bonds used to purchas<
R04.
Nature of Revenue Pledged
Lease Revenue
R05.
Percent of Pledge
100%'
R06.
Debt Type
Revenue Bonds v
ROT
Fund Type
Governmental
SD08.
Activity
Financing or Constructing Facilities
R09.
Year of Issue
2017
R10.
Beginning Maturity Year
2o1s
R11.
Ending Maturity Year
2031'
R12.
Principal Authorized
11,955,000'
R13.
Principal Issued to Date
11,955,000'
R14.
Principal Unspent
R15.
Principal Payable, Beginning of Fiscal Year
$10,050,000
R16.
Adjustment to Principal in Current Fiscal Year
R17.
Reason for Adjustment to Principal in Current Fiscal Year
R18.
Principal Issued in Current Fiscal Year
R18.5
Bond Discount/Premium at Issuance in Current Fiscal Year
R19.
Principal Paid in Current Fiscal Year
715,000'
R19.5
Bond Discount/Premium Amortized in Current Fiscal Year
R20.
Principal Defeased in Current Fiscal Year
R21.
Principal Payable, End of Fiscal Year
$9,335,000
R22.
Principal Payable, Current Portion
750,000'
R23.
Principal Payable, Noncurrent Portion
$8,585,000
R24.
Interest Paid in Current Fiscal Year
427,750'
R25. Principal Delinquent, End of Fiscal Year
R26. Interest Delinquent, End of Fiscal Year
R27. Amount Held in Reserve
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Detail Summary of Long -Term Debt
Back to Form: Long -Term Debt
Reporting Year: 2021
Year of Principal
Principal
Principal Principal
Principal
Principal Interest Paid
Issue Payable,
Issued in
Paid in Payable, End
Payable,
Payable, in Current
Beginning of
Current
Current of Fiscal Year
Current
Noncurrent Fiscal Year
Fiscal Year
Fiscal Year
Fiscal Year
Portion
Portion
Governmental
Revenue Bonds
Construct Encinitas
2013
5,560,000
Community
Construct Moonlight Beach
2014
2,760,000
Marine Tower
Pacific View Land and
2014
9,345,000
Building Purchase
Refunding of 2010 Park
2017
10,050,000
Bonds used to purchase 43
Acres of Park
Refunding of Bond for Enc
2015
13,575,000
Library Construction
Total Governmental Debt:
$41,290,000
0 360,000
5,200,000
365,000
4,835,000
156,818
0 70,000
2,690,000
75,000
2,615,000
95,381
0 215,000
9,130,000
225,000
8,905,000
426,556
0 715,000
9,335,000
750,000
8,585,000
427,750
0 580,000
12,995,000
610,000
12,385,000
476,331
$0 $1,940,000 $39,350,000 $2,025,000 $37,325,000 $1,582,835
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Reporting Year: 2021
Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Debt Service Reconciliation Report
Debt Payments from Debt Forms
R01. Long -Term Debt
R02. Other Long -Term Debt
R03. Construction Financing
R04. Lease Obligations
R05. Total Debt Payments from Debt Forms
R06. Debt Service
R0T Difference
R0B. Reason for Difference
Governmental Funds Internal Service Fund Enterprise Funds
3,522,836
$3,522,836 $0 $0
3,522,836
$o $o $o
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Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Balance Sheet
Governmental Funds
Reporting Year: 2021
General Special Revenue
Debt Service
Capital Projects Permanent Total
Government
Funds
Assets
R01. Cash and Investments
14
R02. Investments
C
R03. Accounts Receivable (net)
C
R04. Taxes Receivable
C
R05. Interest Receivable (net)
C
R06. Lease Payments Receivable
C
R07. Due from Other Funds
C
ROB. Due from Other Governments
C
R09. Advances to Other Funds
C
R10. Inventories
C
R11. Prepaid Items
C
R12. Loans, Notes, and Contracts Receivable
C
R13. Other Assets 1
C
R14. Other Assets 2
C
R15. Other Assets 3
C
R16. Total Assets
$0 $011
$1411
$0 $0 C
R17. Deferred Outflows of Resources
C
R18. Total Assets and Deferred Outflows of Resources
$0 $0
$14
$0 $0 C
Liabilities
R19.
Accounts Payable
R20.
Contracts and Retainage Payable
R21.
Interest Payable
C
R22.
Due to Other Funds
R23.
Due to Other Governments
R24.
Advances from Other Funds
R25.
Deposits and Advances
R26.
Loans and Notes Payable
C
R27.
Other Liabilities 1
C
R28.
Other Liabilities 2
R29.
Other Liabilities 3
R30.
Total Liabilities
$0 $0
$0
$0 $0 C
R31.
Deferred Inflows of Resources
R32.
Total Liabilities and Deferred Inflows of Resources
$0 $0
$0
$0 $0 C
Fund Balances (Deficits)
R33. Nonspendable C
R34. Restricted 14
R35. Committed C
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R36. Assigned
SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
R37. Unassigned
R38. Total Fund Balances (Deficits)
R39. Total Liabilities, Deferred Inflows of Resources,
and Fund Balances (Deficits)
C
$0 $0 $1411 $0 $0 C
$0 $0 $14 $0 $0 C
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Reporting Year: 2021
Noncurrent Assets
Capital Assets
R01.
Land
R02.
Buildings and Improvements
R03.
Equipment
R04.
Infrastructure
Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Noncurrent Assets, Deferred Outflows of Resources,
Noncurrent Liabilities, and Deferred Inflows of Resources
Governmental Funds
R05. Intangible Assets —Amortizable
R06. Construction in Progress
ROT Intangible Assets — Nonamortizable
R08. Other Capital Assets
R09. Less: Accumulated Depreciation/Amortization
R10 Net Pension Asset
R11 Net OPEB Asset
R12 Other Noncurrent Assets 1
R13 Other Noncurrent Assets 2
R14 Other Noncurrent Assets 3
R15. Total Noncurrent Assets
Deferred Outflows of Resources
Noncurrent Assets/Deferred Noncurrent Liabilities/Deferred
Outflows of Resources Inflows of Resources
$0
R16 Related to Pensions
R17 Related to OPEB
R18 Related to Debt Refunding
R19 Other Deferred Outflows of Resources
R20. Total Deferred Outflows of Resources $0
R21. Total Noncurrent Assets and Deferred Outflows of Resources $0
Noncurrent Liabilities
R22.
Deposits and Advances
R23.
Compensated Absences
R24.
General Obligation Bonds
R25.
Revenue Bonds
R26.
Certificates of Participation
R27.
Other Bonds
R28.
Loans (Other Long -Term Debt)
R29.
Notes (Other Long -Term Debt)
R30.
Other (Other Long -Term Debt)
R31.
Construction Financing — Federal
R32.
Construction Financing — State
R33.
Lease Principal
39,35Q000
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R34.
Net Pension Liability
R35.
Net OPEB Liability
R36.
Other Noncurrent Liabilities 1
R37.
Other Noncurrent Liabilities 2
R38.
Other Noncurrent Liabilities 3
R39.
Total Noncurrent Liabilities
Deferred Inflows of Resources
SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
0
_o
$39,350,000
R40 Related to Pensions
R41 Related to OPEB
R42 Related to Debt Refunding
R43 Other Deferred Inflows of Resources
R44. Total Deferred Inflows of Resources
R45. Total Noncurrent Liabilities and Deferred Inflows of Resources
$o
$39,350,000
https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 16/20
12/15/21, 2:01 PM
SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
Reporting Year: 2021
Governmental Revenues
R01. General
R02. Special Revenue
R03. Debt Service
R04. Capital Projects
R05. Permanent
R06. Transportation
R07. Total Governmental Revenues
Internal Service Revenues
ROB. Total Operating Revenues
R09. Total Non -Operating Revenues
R10. Total Internal Service Revenues
Enterprise Revenues
Operating Revenues
R11. Airport
R12. Electric
R13. Gas
R14. Harbor and Port
R15. Hospital
R16. Sewer
R 17. Solid Waste
R18. Transit
R19. Water
R20. Other Enterprise
R21. Conduit
R22. Transportation
R23. Total Operating Revenues
Non -Operating Revenues
R24. Airport
R25.
Electric
R26.
Gas
R27.
Harbor and Port
R28.
Hospital
R29.
Sewer
R30.
Solid Waste
R31.
Transit
R32.
Water
R33.
Other Enterprise
R34.
Conduit
R35.
Transportation
Special District of Encinitas Public Financing Authority
Special Districts' Financial Transactions Report
Summary
Governmental Funds Internal Service Fund Enterprise Fund 1
C
C
31 C
C
C
C
$31 C
$0 C
$o C
$0 C
C
C
C
C
C
C
C
C
C
C
C
C
$o C
C
C
C
C
C
C
C
C
C
C
C
C
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12/15/21, 2:01 PM
R36. Total Non -Operating Revenues
R36.5 Total Revenues
Governmental Expenditures
R37. General
R38. Special Revenue
R39. Debt Service
R40. Capital Projects
R41. Permanent
R42. Transportation
R43. Total Governmental Expenditures
Internal Service Expenses
R44. Total Operating Expenses
R45. Total Non -Operating Expenses
R46. Total Internal Service Expenses
R47.
R48.
R49.
R50.
R51.
R52.
R53.
R54.
R55.
R56.
R57.
R58.
R59.
R60.
R61.
R62.
R63.
R64.
R65.
R66.
R67.
R68.
R69.
R70.
R71.
R72.
R72.5
Enterprise Expenses
Operating Expenses
Airport
Electric
Gas
Harbor and Port
Hospital
Sewer
Solid Waste
Transit
Water
Other Enterprise
Conduit
Transportation
Total Operating Expenses
Non -Operating Expenses
Airport
Electric
Gas
Harbor and Port
Hospital
Sewer
Solid Waste
Transit
Water
Other Enterprise
Conduit
Transportation
Total Non -Operating Expenses
Total Expenditures/Expenses
SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
$o C
$31 $0 $0 C
3,533,618
$3,533,618
$3,533,618
$0
$0
$0
C
C
C
https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 18/20
12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
R73. Transfer In
R74. Transfer Out
3,533,516 C
C
R75. Change in Fund Balance/Net Position $-71 $o $o C
R76. Fund Balance/Net Position (Deficit), Beginning of Fiscal Year $85 $o $o C
R77. Adjustments C
R78. Fund Balance/Net Position (Deficit), End of Fiscal Year $14 $o $o C
Assets
R79.
Total Current Assets
14
C
R80.
Total Noncurrent Assets
C
R81.
Total Assets
$14
$o $o C
Liabilities
R82.
Total Current Liabilities
C
R83.
Total Noncurrent Liabilities
C
R84.
Total Liabilities
$o
$0 $o C
R85.
Total Fund Balance/Net Position (Deficit)
$14
$o $o C
https://lgrsonline.sco.ca.gov/FormSPD/PrintAlISPD 19/20
12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online
Special District of Encinitas Public Financing Authority
Special District Financial Transactions Report
Footnotes
Fiscal Year: 2021
FORM DESC
FIELD NAME
FOOTNOTES
Revenues Expend ituresChangesFundBalances
(R44)DebtServ-OtherDebtService
(Financing or Constructing Facilities) Debt administration fees for the service of
investment accounts and annual disclosure reports are included in this number.
Revenues Expend ituresChangesFundBalances
(R60)DebtServ-Transfersln
(Financing or Constructing Facilities) The amount is transferred in from the General
Fund to the debt service fund to cover debt service payments.
Non currentAssetsLiabilities
(R34)Liab-NetPensionLiability
The net pension liability is reported under the City of Encinitas citywide SCO and is not
a liability of the Encinitas Public Financing Authority.
Non currentAssetsLiabilities
(R35)Liab-NetOPEBLiability
The net OPEB liability is reported under the City of Encinitas citywide SCO and is not a
liability of the Encinitas Public Financing Authority.
Total Footnote: 4
https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 20/20