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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 https://Igrsonline.sco.ca.gov/collection/coverpage 1/1 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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: https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 1/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 2/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 3/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 4/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 5/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 6/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 7/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 8/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 9/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 10/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 11/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 12/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 13/20 12/15/21, 2:01 PM 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 14/20 12/15/21, 2:01 PM SPD PrintAll 2021 Encinitas Public Financing Authority - LGRS Online 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 15/20 12/15/21, 2:01 PM 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 https://Igrsonline.sco.ca.gov/FormSPD/PrintAlISPD 17/20 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