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2023 Annual Financial Transactions Report-City1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 1/72 Form #1 City of Encinitas Cities' Financial Transactions Report General Information Fiscal Year: 2023 Members of the Governing Body First Name M. I.Last Name Mayor Tony Kranz Member 1 Joy Lyndes Member 2 Bruce Ehlers Member 3 Kellie S Hinze Member 4 Allison Blackwell Member City Fiscal Officer First Name Teresa M. I.S Last Name McBroome Title Director of Finance/City Treasurer Telephone (760) 633-2772 Email tmcbroome@encinitasca.gov Fax No. City Mailing Address Street 1 505 S. Vulcan Ave Has Address Changed? Street 2 City Encinitas State CA Zip 92024 Report Prepared By Firm Name Davis Farr LLP First Name Shannon M. I.Last Name Ayala Title Partner Telephone (949) 474-2020 Email sayala@davisfarr.com Fax No.(949) 263-5520 1. Does the report contain data from audited financial statements?Yes No 2. Does this city have blended component unit(s) (BCU(s))? Refer to the Cities' Financial Transactions Report (FTR) instructions for the definition of this term. If “Yes”, answer questions 3 and 4. Yes No 3. Is financial data of the BCU(s) included in this city’s financial statements or Annual Comprehensive Financial Report (ACFR)? Yes No 4. Is financial data of the BCU(s) included in this city’s FTR? If “Yes”, answer question 5.Yes No 5. Specify the name(s) of the BCU(s). BCU 1 The San Dieguito Water District BCU 2 The Encinitas Housing Authority BCU 3 The Encinitas Public Financing Authority BCU 6. Is this city a charter city or a general law city? General Law City 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 2/72 Form #3 City of Encinitas Cities' Financial Transactions Report Internal Service Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 R01.Internal Service Fund Name (Specify) (1 of 4) (Record Completed)Risk Management Operating Revenues R02.Charges for Services 1,457,528 R03.Other Operating Revenues 101,645 R04.Total Operating Revenues $1,559,173 Operating Expenses R05.Personnel Services 664,608 R06.Contractual Services 1,173,640 R07.Materials and Supplies 6,753 R08.General and Administrative Expenses 1,466,694 R09.Depreciation and Amortization Expenses R10.Other Operating Expenses 1,364,030 R11.Total Operating Expenses $4,675,725 R12.Operating Income (Loss)$-3,116,552 Nonoperating Revenues R13.Investment Income R14.Gain on Disposal of Capital Assets R15.Other Nonoperating Revenues R16.Total Nonoperating Revenues $0 Nonoperating Expenses R17.Interest Expense R18.Loss on Disposal of Capital Assets R19.Other Nonoperating Expenses R20.Total Nonoperating Expenses $0 R21.Income (Loss) Before Capital Contributions, Transfers, and Special $-3,116,552 and Extraordinary Items 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 3/72 Capital Contributions R22.Federal R23.State R24.Other Capital Contributions R25.Total Capital Contributions $0 R26.Transfers In 2,812,541 R27.Transfers Out Special and Extraordinary Items R27.5 Special Item R27.6 Extraordinary Item R27.7 Total Special and Extraordinary Items $0 R28.Change in Net Position $-304,011 R29.Net Position (Deficit), Beginning of Fiscal Year $6,499,410 R30.Adjustment R31.Reason for Adjustment R32.Net Position (Deficit), End of Fiscal Year $6,195,399 Net Position (Deficit) R33.Net Investment in Capital Assets R34.Restricted R35.Unrestricted 6,195,399 R36.Total Net Position (Deficit)$6,195,399 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 4/72 Form #3 City of Encinitas Cities' Financial Transactions Report Internal Service Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 R01.Internal Service Fund Name (Specify) (2 of 4) (Record Completed)Vehicle Maintenance Operating Revenues R02.Charges for Services 532,468 R03.Other Operating Revenues R04.Total Operating Revenues $532,468 Operating Expenses R05.Personnel Services 301,858 R06.Contractual Services 16,085 R07.Materials and Supplies 208,558 R08.General and Administrative Expenses 5,965 R09.Depreciation and Amortization Expenses R10.Other Operating Expenses R11.Total Operating Expenses $532,466 R12.Operating Income (Loss)$2 Nonoperating Revenues R13.Investment Income R14.Gain on Disposal of Capital Assets R15.Other Nonoperating Revenues R16.Total Nonoperating Revenues $0 Nonoperating Expenses R17.Interest Expense R18.Loss on Disposal of Capital Assets R19.Other Nonoperating Expenses R20.Total Nonoperating Expenses $0 R21.Income (Loss) Before Capital Contributions, Transfers, and Special $2 and Extraordinary Items 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 5/72 Capital Contributions R22.Federal R23.State R24.Other Capital Contributions R25.Total Capital Contributions $0 R26.Transfers In R27.Transfers Out Special and Extraordinary Items R27.5 Special Item R27.6 Extraordinary Item R27.7 Total Special and Extraordinary Items $0 R28.Change in Net Position $2 R29.Net Position (Deficit), Beginning of Fiscal Year $-180,249 R30.Adjustment R31.Reason for Adjustment R32.Net Position (Deficit), End of Fiscal Year $-180,247 Net Position (Deficit) R33.Net Investment in Capital Assets R34.Restricted R35.Unrestricted -180,247 R36.Total Net Position (Deficit)$-180,247 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 6/72 Form #3 City of Encinitas Cities' Financial Transactions Report Internal Service Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 R01.Internal Service Fund Name (Specify) (3 of 4) (Record Completed)Vehicle Replacement Operating Revenues R02.Charges for Services R03.Other Operating Revenues 231,696 R04.Total Operating Revenues $231,696 Operating Expenses R05.Personnel Services R06.Contractual Services R07.Materials and Supplies R08.General and Administrative Expenses R09.Depreciation and Amortization Expenses 671,490 R10.Other Operating Expenses R11.Total Operating Expenses $671,490 R12.Operating Income (Loss)$-439,794 Nonoperating Revenues R13.Investment Income R14.Gain on Disposal of Capital Assets R15.Other Nonoperating Revenues R16.Total Nonoperating Revenues $0 Nonoperating Expenses R17.Interest Expense 31,509 R18.Loss on Disposal of Capital Assets 147,497 R19.Other Nonoperating Expenses R20.Total Nonoperating Expenses $179,006 R21.Income (Loss) Before Capital Contributions, Transfers, and Special $-618,800 and Extraordinary Items 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 7/72 Capital Contributions R22.Federal R23.State R24.Other Capital Contributions R25.Total Capital Contributions $0 R26.Transfers In 1,205,786 R27.Transfers Out Special and Extraordinary Items R27.5 Special Item R27.6 Extraordinary Item R27.7 Total Special and Extraordinary Items $0 R28.Change in Net Position $586,986 R29.Net Position (Deficit), Beginning of Fiscal Year $3,515,459 R30.Adjustment R31.Reason for Adjustment R32.Net Position (Deficit), End of Fiscal Year $4,102,445 Net Position (Deficit) R33.Net Investment in Capital Assets 2,441,833 R34.Restricted R35.Unrestricted 1,660,612 R36.Total Net Position (Deficit)$4,102,445 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 8/72 Form #3 City of Encinitas Cities' Financial Transactions Report Internal Service Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 R01.Internal Service Fund Name (Specify) (4 of 4) (Record Completed)Wastewater Support Operating Revenues R02.Charges for Services 1,068,427 R03.Other Operating Revenues R04.Total Operating Revenues $1,068,427 Operating Expenses R05.Personnel Services 730,943 R06.Contractual Services 22,528 R07.Materials and Supplies 76,121 R08.General and Administrative Expenses 91,837 R09.Depreciation and Amortization Expenses R10.Other Operating Expenses R11.Total Operating Expenses $921,429 R12.Operating Income (Loss)$146,998 Nonoperating Revenues R13.Investment Income R14.Gain on Disposal of Capital Assets R15.Other Nonoperating Revenues R16.Total Nonoperating Revenues $0 Nonoperating Expenses R17.Interest Expense R18.Loss on Disposal of Capital Assets R19.Other Nonoperating Expenses R20.Total Nonoperating Expenses $0 R21.Income (Loss) Before Capital Contributions, Transfers, and Special $146,998 and Extraordinary Items 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 9/72 Capital Contributions R22.Federal R23.State R24.Other Capital Contributions R25.Total Capital Contributions $0 R26.Transfers In R27.Transfers Out -147,000 Special and Extraordinary Items R27.5 Special Item R27.6 Extraordinary Item R27.7 Total Special and Extraordinary Items $0 R28.Change in Net Position $-2 R29.Net Position (Deficit), Beginning of Fiscal Year $-334,590 R30.Adjustment R31.Reason for Adjustment R32.Net Position (Deficit), End of Fiscal Year $-334,592 Net Position (Deficit) R33.Net Investment in Capital Assets R34.Restricted R35.Unrestricted -334,592 R36.Total Net Position (Deficit)$-334,592 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 10/72 Form #9 City of Encinitas Cities' Financial Transactions Report Sewer Enterprise Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 Operating Revenues R01.Service Charges 7,666,265 R02.Permit and Inspection Fees R03.Connection Fees R04.Standby and Availability Charges R05.Service-Type Assessments R06.Service Penalties R07.Other Operating Revenues R08.Total Operating Revenues $7,666,265 Operating Expenses R09.Transmission R10.Treatment and Disposal 2,691,614 R11.Taxes R12.Personnel Services 3,081 R13.Contractual Services 654,070 R14.Materials and Supplies R15.General and Administrative Expenses 177,722 R16.Depreciation and Amortization Expenses 1,033,767 R17.Other Operating Expenses 1,860,720 R18.Total Operating Expenses $6,420,974 R19.Operating Income (Loss)$1,245,291 Nonoperating Revenues R20.Investment Income 188,705 R21.Rents, Leases, Concessions, and Royalties Intergovernmental – Federal R30.Aid for Construction R31.Other Intergovernmental – Federal 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 11/72 Intergovernmental – State R32.Aid for Construction R35.In-Lieu Taxes R36.Other Intergovernmental – State R37.Intergovernmental – County R38.Intergovernmental – Other R39.Gain on Disposal of Capital Assets R40.Other Nonoperating Revenues 35,112 R41.Total Nonoperating Revenues $223,817 Nonoperating Expenses R42.Interest Expense 428,839 R43.Loss on Disposal of Capital Assets R44.Other Nonoperating Expenses 2,000,359 R45.Total Nonoperating Expenses $2,429,198 R46.Income (Loss) Before Capital Contributions, Transfers, and Special $-960,090 and Extraordinary Items Capital Contributions R47.Federal R48.State R49.Connection Fees (Capital) R50.County R51.Other Government R52.Other Capital Contributions 173,296 R53.Total Capital Contributions $173,296 R54.Transfers In R55.Transfers Out Special and Extraordinary Items R55.5 Special Item R55.6 Extraordinary Item R55.7 Total Special and Extraordinary Items $0 R56.Change in Net Position $-786,794 R57.Net Position (Deficit), Beginning of Fiscal Year $90,211,949 R58.Adjustment R59.Reason for Adjustment R60.Net Position (Deficit), End of Fiscal Year $89,425,155 Net Position (Deficit) R61.Net Investment in Capital Assets 26,943,597 R62.Restricted R63.Unrestricted 62,481,558 R64.Total Net Position (Deficit)$89,425,155 R65.Are sewer services provided by other than the local agency? (Report Yes or No)No 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 12/72 Form #12 City of Encinitas Cities' Financial Transactions Report Water Enterprise Fund Statement of Revenues, Expenses, and Changes in Fund Net Position and Statistics Fiscal Year: 2023 Operating Revenues Water Sales Revenues Retail Water Sales Within Local Agency Boundaries R01.Residential 9,189,764 R02.Business 6,242,593 R03.Industrial R04.Irrigation 1,687,455 Outside Local Agency Boundaries R05.Residential R06.Business R07.Industrial R08.Irrigation R09.Sales to Other Utilities for Resale R10.Interdepartmental 149,092 R11.Other Water Sales Revenues 117,949 Water Services Revenues R12.Fire Prevention 321,584 R13.Groundwater Replenishment R14.Connection Fees R15.Standby and Availability Charges R16.Service-Type Assessments R17.Other Water Services Revenues R18.Other Operating Revenues 495,166 R19.Total Operating Revenues $18,203,603 Operating Expenses Water Supply Expenses R20.Water Supply R21.Water Purchases 7,892,257 R22.Groundwater Replenishment R23.Other Water Supply Expenses 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 13/72 R24.Pumping R25.Treatment 1,960,299 R26.Transmission and Distribution 5,024,173 R28.Customer Accounting and Collection R29.Sales Promotion R30.Personnel Services R31.Contractual Services R32.Materials and Supplies R33.General and Administrative Expenses R34.Depreciation and Amortization Expenses 634,863 R35.Other Operating Expenses 115,323 R36.Total Operating Expenses $15,626,915 R37.Operating Income (Loss)$2,576,688 Nonoperating Revenues R38.Investment Income 249,924 R39.Rents, Leases, Concessions, and Royalties 146,449 Intergovernmental – Federal R48.Aid for Construction R49.Other Intergovernmental – Federal Intergovernmental – State R50.Aid for Construction R53.In-Lieu Taxes R54.Other Intergovernmental – State R55.Intergovernmental – County R56.Intergovernmental – Other R57.Gain on Disposal of Capital Assets R58.Other Nonoperating Revenues 1,545,809 R59.Total Nonoperating Revenues $1,942,182 Nonoperating Expenses R60.Interest Expense 96,428 R61.Loss on Disposal of Capital Assets R62.Other Nonoperating Expenses 1,077,763 R63.Total Nonoperating Expenses $1,174,191 R64.Income (Loss) Before Capital Contributions, Transfers, and Special $3,344,679 and Extraordinary Items 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 14/72 Capital Contributions R65.Federal R66.State R67.Connection Fees (Capital)261,862 R68.County R69.Other Government R70.Other Capital Contributions R71.Total Capital Contributions $261,862 R72.Transfers In R73.Transfers Out Special and Extraordinary Items R73.5 Special Item R73.6 Extraordinary Item R73.7 Total Special and Extraordinary Items $0 R74.Change in Net Position $3,606,541 R75.Net Position (Deficit), Beginning of Fiscal Year $59,764,584 R76.Adjustment R77.Reason for Adjustment R78.Net Position (Deficit), End of Fiscal Year $63,371,125 Net Position (Deficit) R79.Net Investment in Capital Assets 18,541,537 R80.Restricted 2,163 R81.Unrestricted 44,827,425 R82.Total Net Position (Deficit)$63,371,125 Statistics Minimum Residential Periodic Charge R83.Minimum Residential Periodic Charge (Report in Dollars and Cents: 1.25)49.56 R84.Water Included In Minimum Periodic Charge (In Cubic Feet)0 R85.Minimum Periodic Charge Billing Cycle (In Months)2 R86.Number of Accounts – Direct Customers – Within Local Agency Boundaries 12,305 R87.Number of Accounts – Direct Customers – Outside Local Agency Boundaries 0 R88.Number of Accounts – Other Water Utilities or Agencies 0 Use Whole Acre-Feet for Quantities of Water Below R89.Water Purchased from Other Water Utilities or Agencies 4,246 R90.Total Water Introduced into System 5,153 Water Sold, Used, or Lost R91.Water Sold to Direct Customers 4,985 R92.Water Sold to Other Water Utilities or Agencies R93.Water Sold to or Used by Local Agency (Not Accounted for Above)0 R94.Water Lost Through System 168 R95.Total Water Sold, Used, or Lost 5,153 R96.Are water services provided by other than the local agency? (Report Yes or No)No 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 15/72 Form #13 City of Encinitas Cities' Financial Transactions Report Other Enterprise Fund Statement of Revenues, Expenses, and Changes in Fund Net Position Fiscal Year: 2023 R01.Enterprise Fund Name (Specify) (1 of 1) (Record Completed)Affordable Housing Operating Revenues R02.Charges for Services 240,784 R03.Other Operating Revenues 184,479 R04.Total Operating Revenues $425,263 Operating Expenses R05.Personnel Services 99,864 R06.Contractual Services 135,837 R07.Materials and Supplies R08.General and Administrative Expenses 17,300 R09.Depreciation and Amortization Expenses 100,538 R10.Other Operating Expenses 1,523,753 R11.Total Operating Expenses $1,877,292 R12.Operating Income (Loss)$-1,452,029 Nonoperating Revenues R13.Investment Income 3,180 R14.Rents, Leases, Concessions, and Royalties Intergovernmental – Federal R23.Aid for Construction R24.Other Intergovernmental – Federal Intergovernmental – State R25.Aid for Construction R28.In-Lieu Taxes R29.Other Intergovernmental – State R30.Intergovernmental – County R31.Intergovernmental – Other R32.Gain on Disposal of Capital Assets R33.Other Nonoperating Revenues 1,493,447 R34.Total Nonoperating Revenues $1,496,627 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 16/72 Nonoperating Expenses R35.Interest Expense 12,693 R36.Loss on Disposal of Capital Assets R37.Other Nonoperating Expenses R38.Total Nonoperating Expenses $12,693 R39.Income (Loss) Before Capital Contributions, Transfers, and Special $31,905 and Extraordinary Items Capital Contributions R40.Federal R41.State R42.County R43.Other Government R44.Other Capital Contributions R45.Total Capital Contributions $0 R46.Transfers In R47.Transfers Out -52,964 Special and Extraordinary Items R47.5 Special Item R47.6 Extraordinary Item R47.7 Total Special and Extraordinary Items $0 R48.Change in Net Position $-21,059 R49.Net Position (Deficit), Beginning of Fiscal Year $1,740,594 R50.Adjustment R51.Reason for Adjustment R52.Net Position (Deficit), End of Fiscal Year $1,719,535 Net Position (Deficit) R53.Net Investment in Capital Assets 1,350,872 R54.Restricted 368,663 R55.Unrestricted R56.Total Net Position (Deficit)$1,719,535 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 17/72 Form #15 City of Encinitas Cities' Financial Transactions Report Functional Revenue Details Report Governmental Funds Back to Form: Functional Revenue Details Fiscal Year: 2023 Functional Revenue Detail List: Revenue Form Functional Revenue Expenditure Form Expenditure Function Amount Taxes Transient Occupancy Taxes GeneralGovernmentPublicSafety Management and Support 1,182,462 Sub Total:$1,182,462 SpecialBenefitAssessments Lighting GeneralGovernmentPublicSafety Street Lighting 1,133,499 Sub Total:$1,133,499 FinesForfeituresRevenue Investment Income TransportationCommunityDevelopment Construction and Engineering Regulation 27,108 TransportationCommunityDevelopment Housing 34,896 GeneralGovernmentPublicSafety Management and Support 25,849 HealthCultureLeisure Parks and Recreation 34,598 GeneralGovernmentPublicSafety Street Lighting 62,997 TransportationCommunityDevelopment Streets – Trees/Landscaping 7,695 TransportationCommunityDevelopment Streets/Highways/Storm Drains 123,968 Sub Total:$317,111 FinesForfeituresRevenue Vehicle Code Fines GeneralGovernmentPublicSafety Police 406,820 Sub Total:$406,820 IntergovernmentalState Gasoline Tax TransportationCommunityDevelopment Streets/Highways/Storm Drains 2,928,467 Sub Total:$2,928,467 IntergovernmentalFederal Community Development Block Grant TransportationCommunityDevelopment Planning 330,632 Sub Total:$330,632 ChargesforCurrentServices Engineering Fees, Inspection and Other Charges TransportationCommunityDevelopment Construction and Engineering Regulation 6,083,808 Sub Total:$6,083,808 ChargesforCurrentServices Parks and Recreation Fees HealthCultureLeisure Parks and Recreation 1,539,096 Sub Total:$1,539,096 ChargesforCurrentServices Plan Checking Fees TransportationCommunityDevelopment Planning 921,963 Sub Total:$921,963 ChargesforCurrentServices Quasi-External Transactions GeneralGovernmentPublicSafety Management and Support 1,852,284 Sub Total:$1,852,284 ChargesforCurrentServices Solid Waste Revenues HealthCultureLeisure Solid Waste 506,487 Sub Total:$506,487 ChargesforCurrentServices Special Fire Department Services GeneralGovernmentPublicSafety Fire 149,290 Sub Total:$149,290 ChargesforCurrentServices Transit Revenues TransportationCommunityDevelopment Streets/Highways/Storm Drains 1,343,191 Sub Total:$1,343,191 MiscellaneousRevenues Contributions from Nongovernmental Sources GeneralGovernmentPublicSafety Management and Support 36,592 Sub Total:$36,592 Functional Revenue Total:$18,731,702 Other Functional Revenue Total:$12,921,716 Functional Revenue Grand Total:$31,653,418 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 18/72 Form #16 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Taxes Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Taxes R01.Secured and Unsecured Property Taxes 50,778,741 50,778,741 R02.Supplemental Roll Secured and Unsecured Property Taxes 1,774,927 1,774,927 R03.Property Tax In-Lieu of Vehicle License Fees 9,302,048 9,302,048 R04.Voter-Approved Indebtedness Property Taxes R05.Supplemental Roll Voter-Approved Indebtedness Property Taxes R06.Property Taxes – Prior R07.Supplemental Roll Property Taxes – Prior R08.Pass-through Property Taxes (ABX1 26) R09.Residual Property Taxes (ABX1 26) R11.Parcel Tax R12.Other Property Taxes R13.Interest, Penalties, and Delinquent Taxes 56,857 56,857 R14.Sales and Use Taxes 17,138,284 17,138,284 R16.Transportation Taxes – Transit R17.Transportation Taxes – Nontransit R18.Transient Occupancy Taxes 1,182,462 4,779,881 5,962,343 R19.Franchises 3,513,674 3,513,674 R20.Business License Taxes R21.Real Property Transfer Taxes 676,729 676,729 R22.Utility Users Taxes R23.Construction Development Taxes Taxes – Other R24.Admission Tax R25.Parking Tax 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 19/72 R27.Other Taxes – Other (Specify) R27a.Specify Functional Revenues Select Expenditure Function Functional Revenues Select R27b.Specify General Revenues General Revenues Functional Revenues General Revenues Total Revenues A B C R28.Total Taxes $1,182,462 $88,021,141 $89,203,603 Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 20/72 Form #17 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Special Benefit Assessments Fiscal Year: 2023 Functional Revenues Special Benefit Assessments R01.Fire R02.Paramedics R03.Police R04.Lighting 1,133,499 R05.Other Special Benefit Assessments (Specify) R05a.Specify Functional Revenues Select Expenditure Function Select R06.Total Special Benefit Assessments $1,133,499 Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 21/72 Form #18 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Licenses and Permits Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Licenses and Permits R01.Animal Licenses R02.Bicycle Licenses R03.Construction Permits R04.Street and Curb Permits R05.Other Licenses and Permits (Specify)379,267 379,267 R05a.Specify Functional Revenues Select Expenditure Function Functional Revenues Business Operations Permits Management and Support 150,988 Miscellaneous Permits/Licenses Management and Support 228,279 Select Total:379,267 R05b.Specify General Revenues General Revenues Functional Revenues General Revenues Total Revenues A B C R06.Total Licenses and Permits $379,267 $0 $379,267 Delete Delete Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 22/72 Form #19 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Fines, Forfeitures, Penalties, and Revenue from Use of Money and Property Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Fines, Forfeitures, and Penalties R01.Vehicle Code Fines 406,820 406,820 R03.Forfeitures and Penalties R03.5 Other Fines (Specify)78,395 78,395 R03.5a Specify Functional Revenues Select Expenditure Function Functional Revenues Select R03.5b Specify General Revenues General Revenues Fines and Penalties 78,395 Total:78,395 Functional Revenues General Revenues Total Revenues A B C R04.Total Fines, Forfeitures, and Penalties $406,820 $78,395 $485,215 Revenue from Use of Money and Property R05.Investment Income 317,111 1,171,462 1,488,573 R06.Rents, Leases, and Concessions R07.Royalties R09.5 Other Revenue from Use of Money and Property (Specify) R09.5a Specify Functional Revenues Select Expenditure Function Functional Revenues Select R09.5b Specify General Revenues General Revenues Functional Revenues General Revenues Total Revenues A B C R10.Total Revenue from Use of Money and Property $317,111 $1,171,462 $1,488,573 Add Delete Add Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 23/72 Form #20 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Intergovernmental – State Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Intergovernmental – State R01.Homeowners Property Tax Relief 260,261 260,261 R03.Gasoline Tax 2,928,467 2,928,467 R04.Peace Officers Standards and Training R05.Off-Highway Motor Vehicle In-Lieu Fee R07.5 Other Intergovernmental – State (Specify)63,054 63,054 R07.5a Specify General Revenues General Revenues Vehicle License Fee Collection in Excess 63,054 Total:63,054 Functional Revenues General Revenues Total Revenues A B C State Grants – Other R08.Mandated Cost R09.Public Safety – Prop. 172 R10.Public Safety – 2011 R31.Other State Grants – Other (Specify)4,717,531 4,717,531 R31a.Specify Functional Revenues Select Expenditure Function Functional Revenues CRC Homeless Programs Housing 12,500 Miscellaneous State Grants Management and Support 264,491 USACE Beach Restoration Parks and Recreation 3,886,458 SLESP Police 165,271 California Department of Transportation ATP Streets/Highways/Storm Drains 16,772 CalTrans Grant Streets/Highways/Storm Drains 105,292 CalTrans HSIP Streets/Highways/Storm Drains 63,912 CalTrans Local Roadway Safety Streets/Highways/Storm Drains 47,473 SANDAG Grant Streets/Highways/Storm Drains 155,362 Select Total:4,717,531 Functional Revenues General Revenues Total Revenues A B C R32.Total Intergovernmental – State $7,645,998 $323,315 $7,969,313 Delete Add Delete Delete Delete Delete Delete Delete Delete Delete Delete Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 24/72 Form #21 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Intergovernmental – Federal, County, and Other Taxes In-Lieu Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Intergovernmental – Federal R13.Community Development Block Grant 330,632 330,632 R14.Workforce Investment Act (WIA) R15.Other Federal Grants (Specify)5,109,862 5,109,862 R15a.Specify Functional Revenues Select Expenditure Function Functional Revenues ARPA - Covid Funds Other Health 1 4,071,172 Senior Nutrition Physical and Mental Health 47,176 SHSG-ST Homeland Security Grant Police 21,094 Highway Safety Improvement Program Streets/Highways/Storm Drains 970,420 Select Total:5,109,862 Functional Revenues General Revenues Total Revenues A B C R16.Total Intergovernmental – Federal $5,440,494 $5,440,494 Intergovernmental – County R17.County Grants of State Gasoline Tax R18.Other County Grants (Specify)643,541 643,541 R18.5a Specify Functional Revenues Select Expenditure Function Functional Revenues Select R18.5b Specify General Revenues General Revenues Local Revenues 643,541 Total:643,541 Functional Revenues General Revenues Total Revenues A B C R19.Total Intergovernmental – County $0 $643,541 $643,541 R20.Other Taxes In-Lieu (Specify) R20.5a Specify Functional Revenues Select Expenditure Function Functional Revenues Select R20.5b Specify General Revenues General Revenues Delete Delete Delete Delete Add Add Delete Add Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 25/72 Form #22 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Charges for Current Services Go to Form: Functional Revenue Detail Fiscal Year: 2023 Functional Revenues Charges for Current Services R01.Zoning Fees and Subdivision Fees R04.Special Police Department Services R06.Special Fire Department Services 149,290 R07.Plan Checking Fees 921,963 R09.Animal Shelter Fees and Charges R10.Engineering Fees, Inspection and Other Charges 6,083,808 R11.Street, Sidewalk, and Curb Repairs Charges R12.Weed and Lot Cleaning Charges R13.Sewer Service Charges R14.Sewer Connection Fees R15.Solid Waste Revenues 506,487 R16.Sales of Refuse R17.First Aid and Ambulance Charges R20.Library Fines and Fees R23.Parking Facility Charges R24.Parks and Recreation Fees 1,539,096 R25.Golf Course Fees R26.Water Service Charges R27.Water Connection Fees R28.Electric Revenues R29.Gas Revenues R30.Airport Revenues R31.Cemetery Revenues R32.Housing Revenues R33.Ports and Harbor Revenues R34.Hospital Revenues R35.Transit Revenues 1,343,191 R36.Stadium Revenues R40.Quasi-External Transactions 1,852,284 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 26/72 R41.Other Charges for Current Services (Specify)460 R41a.Specify Functional Revenues Select Expenditure Function Admin Charges Management and Support -41,406 Technology Fee Management and Support 41,866 Select Total:460 R42.Total Charges for Current Services $12,396,579 Delete Delete Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 27/72 Form #23 City of Encinitas Cities' Financial Transactions Report Statement of General and Functional Revenues - Governmental Funds Miscellaneous Revenues and Grand Totals Fiscal Year: 2023 Functional Revenues General Revenues Total Revenues A B C Miscellaneous Revenues R01.Development Impact Fees R04.Contributions from Nongovernmental Sources 36,592 20,840 57,432 R05.Other Miscellaneous Revenues (Specify)2,714,596 2,714,596 R05a.Specify Functional Revenues Select Expenditure Function Functional Revenues Cost Recovery Management and Support 567,681 Interfund Revenues Management and Support 445,255 Miscellaneous Management and Support 1,420,849 Other Intergovernmental Revenues Management and Support 280,811 Select Total:2,714,596 R05b.Specify General Revenues General Revenues Functional Revenues General Revenues Total Revenues A B C R10.Total Miscellaneous Revenues $2,751,188 $20,840 $2,772,028 R11.Grand Totals $31,653,418 $90,258,694 $121,912,112 Delete Delete Delete Delete Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 28/72 Form #24 City of Encinitas Cities' Financial Transactions Report Statement of Net Expenditures - Governmental Funds General Government and Public Safety Fiscal Year: 2023 Current Expenditures Functional Revenues Net Expenditures/(Excess Revenues) A B C General Government R01.Legislative 1,241,832 1,241,832 R02.Management and Support 13,625,342 6,456,001 7,169,341 R10.Other General Government 1 R11.Other General Government 2 R12.Total General Government $14,867,174 $6,456,001 $8,411,173 Public Safety R13.Police 13,654,815 593,185 13,061,630 R24.Fire 18,063,411 149,290 17,914,121 R25.Emergency Medical Service 1,576,272 1,576,272 R26.Animal Regulation R27.Weed Abatement R28.Street Lighting 1,271,756 1,196,496 75,260 R29.Disaster Preparedness 187,856 187,856 R33.Other Public Safety 1 R34.Other Public Safety 2 R35.Total Public Safety $34,754,110 $1,938,971 $32,815,139 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 29/72 Form #25 City of Encinitas Cities' Financial Transactions Report Statement of Net Expenditures - Governmental Funds Transportation and Community Development Go to Form: Functional Revenue Details Fiscal Year: 2023 Current Expenditures Functional Revenues Net Expenditures/(Excess Revenues) A B C Transportation R01.Streets/Highways/Storm Drains 5,693,172 5,754,857 -61,685 R02.Streets – Trees/Landscaping 113,180 7,695 105,485 R03.Parking Facility R04.Public Transit R05.Airports R06.Ports and Harbor R07.Other Transportation 1 R08.Other Transportation 2 R09.Total Transportation $5,806,352 $5,762,552 $43,800 Community Development R10.Planning 9,683,400 1,252,595 8,430,805 R11.Construction and Engineering Regulation 3,325,698 6,110,916 -2,785,218 R12.Redevelopment R13.Housing 305,481 47,396 258,085 R14.Employment R15.Community Promotion R16.Other Community Development 1 R17.Other Community Development 2 R18.Total Community Development $13,314,579 $7,410,907 $5,903,672 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 30/72 Form #26 City of Encinitas Cities' Financial Transactions Report Statement of Net Expenditures - Governmental Funds Health and Culture and Leisure Fiscal Year: 2023 Current Expenditures Functional Revenues Net Expenditures/(Excess Revenues) A B C Health R01.Physical and Mental Health 190,857 47,176 143,681 R06.Hospitals and Sanitariums R07.Solid Waste 776,484 506,487 269,997 R08.Sewers R09.Cemeteries R17.Other Health 1 4,217,541 4,071,172 146,369 R18.Other Health 2 R19.Total Health $5,184,882 $4,624,835 $560,047 Culture and Leisure R20.Parks and Recreation 9,165,663 5,460,152 3,705,511 R21.Marina and Wharfs R22.Libraries R23.Museums R24.Golf Courses R25.Sports Arenas and Stadiums R26.Community Centers and Auditoriums 820,654 820,654 R27.Other Culture and Leisure 1 R28.Other Culture and Leisure 2 R29.Total Culture and Leisure $9,986,317 $5,460,152 $4,526,165 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 31/72 Form #27 City of Encinitas Cities' Financial Transactions Report Statement of Net Expenditures - Governmental Funds Public Utilities and Other Expenditures Fiscal Year: 2023 Current Expenditures Functional Revenues Net Expenditures/(Excess Revenues) A B C Public Utilities R01.Water R02.Gas R03.Electric R04.Other Public Utilities 1 R05.Other Public Utilities 2 R06.Total Public Utilities $0 $0 $0 Other Expenditures R07.Other Expenditures 1 R08.Other Expenditures 2 R09.Total Other Expenditures $0 $0 $0 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 32/72 Form #28 City of Encinitas Cities' Financial Transactions Report Statement of Net Expenditures - Governmental Funds Debt Service, Capital Outlay, and Grand Totals Go to Form: Functional Revenue Details Fiscal Year: 2023 Current Expenditures Functional Revenues Net Expenditures/(Excess Revenues) A B C Debt Service R01.Principal Payments on Long-Term Debt 2,210,000 2,210,000 R02.Interest Payments on Long-Term Debt 1,518,165 1,518,165 R02.5 Principal Payments on Lease Obligations (Purchase Agreements)537,060 537,060 R03.Principal and Interest on Short-Term Notes and Warrants R04.Other Debt Service Payments 236,693 236,693 R05.Total Debt Service $4,501,918 $4,501,918 Capital Outlay R06.General Government 1,142,323 1,142,323 R07.Public Safety 500,673 500,673 R08.Transportation 15,557,932 15,557,932 R09.Community Development 6,176,238 6,176,238 R10.Health R11.Culture and Leisure 592,163 592,163 R12.Public Utilities R13.Other Expenditures R14.Total Capital Outlay $23,969,329 $23,969,329 R15.Grand Totals $112,384,661 $31,653,418 $80,731,243 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 33/72 Form #29 City of Encinitas Cities' Financial Transactions Report Governmental Funds Major Object Classification Fiscal Year: 2023 Operating Expenditures R01.Salaries and Wages 25,772,993 R02.Retirement Benefits 9,325,076 R03.Other Employee Benefits 6,241,028 Contract Services R04.Private 35,735,046 R05.Governmental Agencies R06.Materials and Supplies 6,839,271 R07.Other Operating Expenditures R08.Total Operating Expenditures $83,913,414 Debt Service R09.Principal Payments on Long-Term Debt 2,210,000 R10.Interest Payments on Long-Term Debt 1,518,165 R11.Principal Payments on Lease Obligations (Purchase Agreements)537,060 R11.5 Principal and Interest on Short-Term Notes and Warrants R12.Other Debt Service Payments 236,693 R13.Total Debt Service $4,501,918 Capital Outlay R14.Land R15.Buildings and Improvements 23,264,013 R16.Equipment 705,316 R17.Other Capital Outlay R18.Total Capital Outlay $23,969,329 R19.Grand Total Expenditures $112,384,661 Supplemental Data Major Project Expenditures R20.Pursuant to Competitive Bidding 15,413,018 R21.Other than Competitive Bidding 8,556,309 R22.Total Major Project Expenditures $23,969,327 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 34/72 Form #30 City of Encinitas Cities' Financial Transactions Report Other Financing Sources (Uses) and Changes in Fund Balance - Governmental Funds Fiscal Year: 2023 R01.Excess (Deficiency) of Revenues Over (Under) Expenditures 9,527,451 Other Financing Sources (Uses) R01.5 Lease Financing 489,210 R02.Long-Term Debt - Bonds, COP, and Other Agency Debt 20,000,000 R03.Construction Financing and Other Long-Term Debt R03.6 Proceeds from Refinancing on Loans, Notes, and Other R03.7 Payments to Refinanced Loans, Notes, and Other R04.Refunding Bonds Proceeds R05.Premium on Bonds Issued R06.Discount on Bonds Issued R07.Payment to Refunded Bond Escrow Agent R08.Demand Bonds R09.Proceeds from Sale of Capital Assets R11.Insurance Recoveries R12.Transfers In 36,937,361 R13.Transfers Out -40,755,724 R13.5 Other Financing Sources (Uses) – Other R14.Total Other Financing Sources (Uses)$16,670,847 Special and Extraordinary Items R15.Special Item R16.Extraordinary Item R17.Total Special and Extraordinary Items $0 R18.Net Change in Fund Balance $26,198,298 R19.Fund Balance (Deficit), Beginning of Fiscal Year $68,765,061 R20.Adjustment R21.Reason for Adjustment R22.Fund Balance (Deficit), End of Fiscal Year $94,963,359 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 35/72 Form #30.5 City of Encinitas Cities' Financial Transactions Report Statement of Changes in Fiduciary Net Position Fiduciary Funds Fiscal Year: 2023 Pension and Other Employee Benefit Investment Private-Purpose Custodial Trust Funds Trust Funds Trust Funds Funds Additions Contributions R01.Employer R02.Plan Members R03.Private Contributions R04.Contributions to Pooled Investments R05.Other Contributions 1,432,022 R06.Total Contributions $0 $0 $0 $1,432,022 Investment Income (Loss) R07.Net Appreciation (Depreciation) in Fair Value of Investments R08.Interest 88,552 R09.Dividends R10.Other Investment Income R11.(Investment Expense) Securities Lending Income (Loss) R12.Securities Lending Income R13.(Securities Lending Expense) R14.Net Securities Lending Income (Loss)$0 $0 $0 $0 R15.Net Investment Income (Loss)$0 $0 $0 $88,552 R15.5 Tax Revenues R16.Receipts from Depositors R17.Other Additions 2,735,972 R18.Total Additions $0 $0 $0 $4,256,546 Deductions R19.Benefit Payments R20.Refunds of Contributions R21.Administrative Expenses 40,533 R22.Payments to and for Depositors R23.Distributions from Pooled Investments R24.Other Deductions 4,348,072 R25.Total Deductions $0 $0 $0 $4,388,605 R26.Change in Net Position $0 $0 $0 $-132,059 R27.Net Position (Deficit), Beginning of Fiscal Year $0 $2,991,761 $0 $4,069,910 R28.Adjustment -2,991,761 2,991,761 R29.Reason for Adjustment The former investment tr The former investment tr R30.Net Position (Deficit), End of Fiscal Year $0 $0 $0 $6,929,612 Note: (R29) Inv-Reason for Adjustment: The former investment trust fund has now been combined with the custodial fund. (R29) Cus-Reason for Adjustment: The former investment trust fund has now been combined with the custodial fund. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 36/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (1 of 7) (Record Completed)2014 SDWD Water Revenue Refunding Bonds R04.Nature of Revenue Pledged Water Revenues R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Enterprise R09.Year of Issue 2014 R10.Beginning Maturity Year 2014 R11.Ending Maturity Year 2024 R12.Principal Authorized 5,870,000 R13.Principal Issued to Date 5,870,000 R14.Principal Unspent R15.Principal Payable, Beginning of Fiscal Year $1,628,743 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 725,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year 74,371 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $829,372 R22.Principal Payable, Current Portion 755,000 R23.Principal Payable, Noncurrent Portion $74,372 R24.Interest Paid in Current Fiscal Year 44,700 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 37/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (2 of 7) (Record Completed)2014 Lease Revenue Bonds Series A Moonlight R04.Nature of Revenue Pledged Lease Revenue R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2015 R10.Beginning Maturity Year 2015 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 $2,591,146 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 75,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year -1,037 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $2,517,183 R22.Principal Payable, Current Portion 80,000 R23.Principal Payable, Noncurrent Portion $2,437,183 R24.Interest Paid in Current Fiscal Year 89,831 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 38/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (3 of 7) (Record Completed)2014 Lease Revenue Bonds Series B Pacific Vie R04.Nature of Revenue Pledged Lease Revenue R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2015 R10.Beginning Maturity Year 2015 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 $230,000 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 230,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $0 R22.Principal Payable, Current Portion 0 R23.Principal Payable, Noncurrent Portion $0 R24.Interest Paid in Current Fiscal Year 3,737 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 39/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (4 of 7) (Record Completed)Library Buildings R04.Nature of Revenue Pledged General Revenues R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2016 R10.Beginning Maturity Year 2016 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 $12,936,581 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 640,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year 36,772 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $12,259,809 R22.Principal Payable, Current Portion 675,000 R23.Principal Payable, Noncurrent Portion $11,584,809 R24.Interest Paid in Current Fiscal Year 415,331 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 40/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (5 of 7) (Record Completed)Park Project - Lease Revenue Bonds for 2017 R04.Nature of Revenue Pledged Lease Revenue R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2017 R10.Beginning Maturity Year 2017 R11.Ending Maturity Year 2030 R12.Principal Authorized 11,955,000 R13.Principal Issued to Date 11,955,000 R14.Principal Unspent R15.Principal Payable, Beginning of Fiscal Year $9,459,468 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 785,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year 97,163 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $8,577,305 R22.Principal Payable, Current Portion 825,000 R23.Principal Payable, Noncurrent Portion $7,752,305 R24.Interest Paid in Current Fiscal Year 354,500 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 41/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (6 of 7) (Record Completed)Park Project - Lease Revenue Bonds Series A 2 R04.Nature of Revenue Pledged Lease Revenue R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2013 R10.Beginning Maturity Year 2013 R11.Ending Maturity Year 2034 R12.Principal Authorized 7,865,000 R13.Principal Issued to Date 7,865,000 R14.Principal Unspent R15.Principal Payable, Beginning of Fiscal Year $4,887,560 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 375,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year 8,760 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $4,503,800 R22.Principal Payable, Current Portion 390,000 R23.Principal Payable, Noncurrent Portion $4,113,800 R24.Interest Paid in Current Fiscal Year 138,722 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 42/72 Form #31 City of Encinitas Cities' Financial Transactions Report Long-Term Debt Bonds and COPs Go to Report: Detail Summary of Long-Term Debt Fiscal Year: 2023 R03.Purpose of Debt (7 of 7) (Record Completed)2021 Pacific View (Series A) R04.Nature of Revenue Pledged Lease Revenue R05.Percent of Pledge 100% R06.Debt Type Revenue Bonds R07.Fund Type Governmental R09.Year of Issue 2022 R10.Beginning Maturity Year 2022 R11.Ending Maturity Year 2045 R12.Principal Authorized 9,505,000 R13.Principal Issued to Date 9,505,000 R14.Principal Unspent R15.Principal Payable, Beginning of Fiscal Year $9,406,067 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 105,000 R19.5 Bond Discount/Premium Amortized in Current Fiscal Year -823 R20.Principal Defeased in Current Fiscal Year R21.Principal Payable, End of Fiscal Year $9,301,890 R22.Principal Payable, Current Portion 345,000 R23.Principal Payable, Noncurrent Portion $8,956,890 R24.Interest Paid in Current Fiscal Year 216,244 R25.Principal Delinquent, End of Fiscal Year R26.Interest Delinquent, End of Fiscal Year R27.Amount Held in Reserve 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 43/72 Summary Form #31 City of Encinitas Cities' Financial Transactions Report Detail Summary of Long-Term Debt Back to Form: Long-Term Debt Fiscal Year: 2023 Year of Issue Principal Payable, Beginning of Fiscal Year Principal Issued in Current Fiscal Year Principal Paid in Current Fiscal Year Principal Payable, End of Fiscal Year Principal Payable, Current Portion Principal Payable, Noncurrent Portion Governmental Revenue Bonds 2014 Lease Revenue Bonds Series A Moonlight Beach 2015 2,591,146 0 75,000 2,517,183 80,000 2,437,183 2014 Lease Revenue Bonds Series B Pacific View 2015 230,000 0 230,000 0 0 0 2021 Pacific View (Series A)2022 9,406,067 0 105,000 9,301,890 345,000 8,956,890 Library Buildings 2016 12,936,581 0 640,000 12,259,809 675,000 11,584,809 Park Project - Lease Revenue Bonds for 2017 2017 9,459,468 0 785,000 8,577,305 825,000 7,752,305 Park Project - Lease Revenue Bonds Series A 2013 2013 4,887,560 0 375,000 4,503,800 390,000 4,113,800 Total Governmental Debt:$39,510,822 $0 $2,210,000 $37,159,987 $2,315,000 $34,844,987 Enterprise Revenue Bonds 2014 SDWD Water Revenue Refunding Bonds 2014 1,628,743 0 725,000 829,372 755,000 74,372 Total Enterprise Debt:$1,628,743 $0 $725,000 $829,372 $755,000 $74,372 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 44/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (1 of 8) (Record Completed)16 Low Income Housing Units R02.Nature of Revenue Pledged Tax Assessments R03.Debt Type Notes R04.Fund Type Enterprise R06.Year of Issue 2004 R07.Beginning Maturity Year 2004 R08.Ending Maturity Year 2031 R09.Principal Authorized 1,905,338 R10.Principal Received to Date 1,905,338 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year $839,230 R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year R16.Principal Paid in Current Fiscal Year 87,186 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $752,044 R19.Principal Outstanding, Current Portion 88,550 R20.Principal Outstanding, Noncurrent Portion $663,494 R21.Interest Paid in Current Fiscal Year 12,693 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 45/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (2 of 8) (Record Completed)Improvements - Fire Truck Lease 2017 R02.Nature of Revenue Pledged None R03.Debt Type Other R04.Fund Type Internal Service R06.Year of Issue 2017 R07.Beginning Maturity Year 2017 R08.Ending Maturity Year 2024 R09.Principal Authorized 629,851 R10.Principal Received to Date 629,851 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year $191,268 R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year R16.Principal Paid in Current Fiscal Year 94,446 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $96,822 R19.Principal Outstanding, Current Portion 96,822 R20.Principal Outstanding, Noncurrent Portion $0 R21.Interest Paid in Current Fiscal Year 4,195 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 46/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (3 of 8) (Record Completed)CSD Note Payable to SEJPA R02.Nature of Revenue Pledged Tax Assessments R03.Debt Type Notes R04.Fund Type Enterprise R06.Year of Issue 2017 R07.Beginning Maturity Year 2017 R08.Ending Maturity Year 2047 R09.Principal Authorized 12,110,860 R10.Principal Received to Date 12,110,860 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year $10,385,000 R13.Adjustment to Principal in Current Fiscal Year 842,688 R14.Reason for Adjustment to Principal in Current Fiscal Year The premium on this debt was inadvertently not inc R15.Principal Received in Current Fiscal Year R16.Principal Paid in Current Fiscal Year 237,500 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $10,990,188 R19.Principal Outstanding, Current Portion 245,000 R20.Principal Outstanding, Noncurrent Portion $10,745,188 R21.Interest Paid in Current Fiscal Year 431,213 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year Note: (R14) Reason for Adjustment to Principal in Current Fiscal Year: The premium on this debt was inadvertently not included when this was originally recorded on the SCR. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 47/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (4 of 8) (Record Completed)2007 SDWD Note Payable R02.Nature of Revenue Pledged Tax Assessments R03.Debt Type Notes R04.Fund Type Enterprise R06.Year of Issue 2007 R07.Beginning Maturity Year 2008 R08.Ending Maturity Year 2024 R09.Principal Authorized 7,705,000 R10.Principal Received to Date 7,705,000 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year $1,785,000 R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year R16.Principal Paid in Current Fiscal Year 570,000 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $1,215,000 R19.Principal Outstanding, Current Portion 595,000 R20.Principal Outstanding, Noncurrent Portion $620,000 R21.Interest Paid in Current Fiscal Year 66,043 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 48/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (5 of 8) (Record Completed)Improvements - Fire Truck Lease 2020 R02.Nature of Revenue Pledged None R03.Debt Type Other R04.Fund Type Internal Service R06.Year of Issue 2021 R07.Beginning Maturity Year 2021 R08.Ending Maturity Year 2028 R09.Principal Authorized 737,623 R10.Principal Received to Date 737,623 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year $589,970 R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year R16.Principal Paid in Current Fiscal Year 101,475 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $488,495 R19.Principal Outstanding, Current Portion 103,977 R20.Principal Outstanding, Noncurrent Portion $384,518 R21.Interest Paid in Current Fiscal Year 13,836 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 49/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (6 of 8) (Record Completed)Improvements - Fire Apparatus - PNC 2023 R02.Nature of Revenue Pledged None R03.Debt Type Other R04.Fund Type Internal Service R06.Year of Issue 2023 R07.Beginning Maturity Year 2024 R08.Ending Maturity Year 2030 R09.Principal Authorized 1,065,760 R10.Principal Received to Date 1,065,760 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year 1,065,760 R16.Principal Paid in Current Fiscal Year 0 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $1,065,760 R19.Principal Outstanding, Current Portion 130,688 R20.Principal Outstanding, Noncurrent Portion $935,072 R21.Interest Paid in Current Fiscal Year 0 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 50/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (7 of 8) (Record Completed)Improvements - Fire Apparatus - Pinnacle 2023 R02.Nature of Revenue Pledged None R03.Debt Type Other R04.Fund Type Internal Service R06.Year of Issue 2023 R07.Beginning Maturity Year 2024 R08.Ending Maturity Year 2030 R09.Principal Authorized 859,596 R10.Principal Received to Date 859,596 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year 859,596 R16.Principal Paid in Current Fiscal Year 0 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $859,596 R19.Principal Outstanding, Current Portion 105,605 R20.Principal Outstanding, Noncurrent Portion $753,991 R21.Interest Paid in Current Fiscal Year 0 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 51/72 Form #32 City of Encinitas Cities' Financial Transactions Report Other Long-Term Debt Loans, Notes, and Other Go to Report: Detail Summary of Other Long-Term Debt Fiscal Year: 2023 R01.Purpose of Debt (8 of 8) (Record Completed)CA Infrastructure & Economic Development Ban R02.Nature of Revenue Pledged None R03.Debt Type Loans R04.Fund Type Governmental R06.Year of Issue 2022 R07.Beginning Maturity Year 2024 R08.Ending Maturity Year 2038 R09.Principal Authorized 20,000,000 R10.Principal Received to Date 20,000,000 R11.Principal Unspent R12.Principal Outstanding, Beginning of Fiscal Year R13.Adjustment to Principal in Current Fiscal Year R14.Reason for Adjustment to Principal in Current Fiscal Year R15.Principal Received in Current Fiscal Year 20,000,000 R16.Principal Paid in Current Fiscal Year 0 R17.Principal Refinanced in Current Fiscal Year R18.Principal Outstanding, End of Fiscal Year $20,000,000 R19.Principal Outstanding, Current Portion 1,075,332 R20.Principal Outstanding, Noncurrent Portion $18,924,668 R21.Interest Paid in Current Fiscal Year 273,333 R22.Principal Delinquent, End of Fiscal Year R23.Interest Delinquent, End of Fiscal Year 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 52/72 Summary Form #32 City of Encinitas Cities' Financial Transactions Report Detail Summary of Other Long-Term Debt Back to Form: Other Long-Term Debt Fiscal Year: 2023 Year of Issue Principal Outstanding, Beginning of Fiscal Year Principal Received in Current Fiscal Year Principal Paid in Current Fiscal Year Principal Outstanding, End of Fiscal Year Principal Outstanding, Current Portion Principal Outstanding, Noncurrent Portion Governmental Loans CA Infrastructure & Economic Development Bank Loan 2022 0 20,000,000 0 20,000,000 1,075,332 18,924,668 Total Governmental Debt:$0 $20,000,000 $0 $20,000,000 $1,075,332 $18,924,668 Internal Service Other Improvements - Fire Apparatus - Pinnacle 2023 2023 0 859,596 0 859,596 105,605 753,991 Improvements - Fire Apparatus - PNC 2023 2023 0 1,065,760 0 1,065,760 130,688 935,072 Improvements - Fire Truck Lease 2017 2017 191,268 0 94,446 96,822 96,822 0 Improvements - Fire Truck Lease 2020 2021 589,970 0 101,475 488,495 103,977 384,518 Total Internal Service Debt:$781,238 $1,925,356 $195,921 $2,510,673 $437,092 $2,073,581 Enterprise Notes 16 Low Income Housing Units 2004 839,230 0 87,186 752,044 88,550 663,494 2007 SDWD Note Payable 2007 1,785,000 0 570,000 1,215,000 595,000 620,000 CSD Note Payable to SEJPA 2017 10,385,000 0 237,500 10,990,188 245,000 10,745,188 Total Enterprise Debt:$13,009,230 $0 $894,686 $12,957,232 $928,550 $12,028,682 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 53/72 Form #34 City of Encinitas Cities' Financial Transactions Report Lease Obligations (Purchase Agreements) Go to Report: Detail Summary of Lease Obligations Fiscal Year: 2023 R01.Purpose of Debt (1 of 1) (Record Completed)Roof Replacement R02.Debt Type Lease R03.Fund Type Governmental R05.Name of Lessor Sun Trust R06.Name of Person or Organization Sun Trust R07.Original Debt Term (years)15 R08.Beginning Maturity Year (YYYY)2008 R09.Ending Maturity Year (YYYY)2023 R10.Initial Debt Obligation 2,753,349 R11.Principal Unspent Principal Interest Total Future Payments R12.Beginning Balances of Current Fiscal Year $178,599 $4,957 $183,556 R13.Prior-Year Adjustments R14.Principal Paid in Current Fiscal Year 178,599 178,599 R15.Interest Paid in Current Fiscal Year 4,957 4,957 R16.Adjustments in Current Fiscal Year R17.Ending Balances of Current Fiscal Year $0 $0 $0 R18.Ending Balances, Current Portion R19.Ending Balances, Noncurrent Portion $0 $0 $0 R20.Reason for Adjustment to Principal R21.Reason for Adjustment to Interest 1.Report leases individually (Do not combine leases). 2.Report on this form only lease purchase obligations with an original term of more than ten years. Continue reporting the obligation on this form until it is defeased or fully matured (refer to Government Code section 53892.2). 3.Report on the "Other Long-Term Debt Form" lease purchase agreements with an original term greater than one year and up to 10 years (inclusive). 4.The “Initial Debt Obligation” includes principal and interest. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 54/72 Summary Form #34 City of Encinitas Cities' Financial Transactions Report Detail Summary of Lease Obligations (Purchase Agreements) Back to Form: Lease Obligations Fiscal Year: 2023 Name of Lessor Principal Paid in Current Fiscal Year Interest Paid in Current Fiscal Year Total Future Payments Ending Balance, Current Portion (Principal only) Ending Balance, Noncurrent Portion (Principal only) Governmental Lease Roof Replacement Sun Trust 178,599 4,957 0 0 0 Total Governmental Debt:$178,599 $4,957 $0 $0 $0 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 55/72 Form #35 City of Encinitas Cities' Financial Transactions Report Debt Service Reconciliation Go to Report: Debt Summary Fiscal Year: 2023 Governmental Funds Internal Service Fund Enterprise Funds Debt Payments from Debt Forms R01.Long-Term Debt (Bonds, COP, and Other Agency Debt)3,428,365 44,700 R02.Other Long-Term Debt 273,333 18,031 509,949 R03.Construction Financing R04.Lease Obligations (Purchase Agreements)183,556 R05.Total Debt Payments from Debt Forms $3,885,254 $18,031 $554,649 R06.Debt Service 4,265,225 31,509 537,960 R07.Difference $-379,971 $-13,478 $16,689 R08.Reason for Difference Principal and interest on leas Accrued interest.Accrued interest. Note: (R08) Gov-Reason for Difference: Principal and interest on leases and debt admin costs.. (R08) Int-Reason for Difference: Accrued interest. (R08) Ent-Reason for Difference: Accrued interest. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 56/72 Summary Form #31-34 City of Encinitas Cities' Financial Transactions Report Debt Summary Fiscal Year: 2023 Governmental Funds Proprietary Funds Internal Service Enterprise Principal Paid in CY Interest Paid in CY Interest Paid in CY Interest Paid in CY Long-Term Debt R01.Total Certificates of Participation R02.Total General Obligation Bonds R03.Total Pension Obligation Bonds R04.Total Revenue Bonds 2,210,000 1,218,365 44,700 R05.Total Other Agency Debt R06.Total Long-Term Debt 2,210,000 1,218,365 44,700 Other Long-Term Debt R07.Total Loans 273,333 R08.Total Notes 509,949 R09.Total Other - Leases (<10 years)18,031 R10.Total Other Long-Term Debt 273,333 18,031 509,949 Construction Financing R11.Total Loans R12.Total Notes R13.Total Other R14.Total Construction Financing Lease Obligations R16.Total Leases 178,599 4,957 R18.Total Other Contracts R19.Total Lease Obligation 178,599 4,957 R20.Total Debt Payments from Debt Forms 2,388,599 1,496,655 18,031 554,649 Debt Service Principal Payments Interest Payments R21.Principal Payments on Long Term Debt 2,210,000 R22.Interest Payments on Long-Term Debt 1,496,655 R23.Lease Obligations (Purchase Agreements) 178,599 R24.Total 2,388,599 1,496,655 Note: The debt service section (R21:R23) is used to reconcile with the following forms: Form 28: Statement of Net Expenditures - Governmental Funds - Debt Service, Capital Outlay, and Grand Totals (R01:R02.5) Form 29: Major Object Classification - Governmental Funds (R09:R11) 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 57/72 Form #36 City of Encinitas Cities' Financial Transactions Report Check List of Services Provided Service Fiscal Year: 2023 Service (Please see * below for codes to enter) R01.Police D R02.Fire A R03.Emergency Medical A R04.Street Lighting A R05.Public Transit H R06.Community Development - Planning A R07.Solid Waste E R08.Sewers A R09.Parks and Recreation A R10.Libraries I R11.Water F * Service Codes A = Provided by Paid City Employees B = Provided by City Volunteers Provided wholly or in part through contract with:Provided wholly or in part without contract with: C = Another City G = Another City D = County H = Special District or Other Public Agency E = Private Sector I = County F = Special District or Other Public Agency J = Private Sector K = Service not provided within city Number of Paid Number of Total Number of City Employees Volunteers Employees A B C R12.Police Protection R13.Police Officers R14.Fire Protection 66 66 R15.Fire Fighters 51 51 R16.Emergency Medical 51 51 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 58/72 Form #37 City of Encinitas Cities' Financial Transactions Report Balance Sheet Governmental Funds Fiscal Year: 2023 General Special Revenue Debt Service Capital Projects Permanent Total Governmental Funds Assets R01.Cash and Investments 39,733,829 11,403,361 3,200 52,592,000 103,732,390 R02.Investments R03.Accounts Receivable (net)5,664,426 3,152,530 8,816,956 R04.Taxes Receivable R05.Interest Receivable (net)332,753 77,327 410,080 R05.5 Leases Receivable 1,767,331 1,767,331 R07.Due from Other Funds 640,475 15,784,131 16,424,606 R08.Due from Other Governments R09.Advances to Other Funds R10.Inventories R11.Prepaid Items 292,940 292,940 R12.Loans, Notes, and Contracts Receivable R13.Other Assets 1 17,680 689,363 707,043 R14.Other Assets 2 R15.Other Assets 3 R16.Total Assets $48,449,434 $15,322,581 $3,200 $68,376,131 $0 $132,151,346 R17.Deferred Outflows of Resources R18.Total Assets and Deferred Outflows of Resources $48,449,434 $15,322,581 $3,200 $68,376,131 $0 $132,151,346 Liabilities R19.Accounts Payable 5,526,070 580,566 4,026,859 10,133,495 R20.Contracts and Retainage Payable R21.Interest Payable R22.Due to Other Funds 16,192,870 16,192,870 R23.Due to Other Governments R24.Advances from Other Funds R25.Deposits and Advances 5,498,621 25,009 5,523,630 R26.Loans and Notes Payable R27.Other Liabilities 1 897,217 247,187 1,144,404 R28.Other Liabilities 2 R29.Other Liabilities 3 R30.Total Liabilities $11,921,908 $17,045,632 $0 $4,026,859 $0 $32,994,399 R31.Deferred Inflows of Resources 1,683,197 2,510,391 4,193,588 R32.Total Liabilities and Deferred Inflows of Resources $13,605,105 $19,556,023 $0 $4,026,859 $0 $37,187,987 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 59/72 Fund Balances (Deficits) R33.Nonspendable 310,620 310,620 R34.Restricted 199,164 9,672,469 3,200 46,023,481 55,898,314 R35.Committed 20,041,586 18,325,791 38,367,377 R36.Assigned R37.Unassigned 14,292,959 -13,905,911 387,048 R38.Total Fund Balances (Deficits)$34,844,329 $-4,233,442 $3,200 $64,349,272 $0 $94,963,359 R39.Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits) $48,449,434 $15,322,581 $3,200 $68,376,131 $0 $132,151,346 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 60/72 Form #38 City of Encinitas Cities' Financial Transactions Report Statement of Net Position Proprietary Funds Fiscal Year: 2023 Enterprise Internal Service Assets Current Assets Cash and Investments R01.Unrestricted 42,580,683 8,301,847 R02.Restricted 273,583 R03.Accounts Receivable (net)2,661,110 495 R04.Taxes Receivable R05.Interest Receivable (net)192,708 R05.5 Leases Receivable 70,856 R06.Due from Other Funds R07.Due from Other Governments R08.Inventories 1,327,681 R09.Prepaid Items R10.Other Current Assets 1 R11.Other Current Assets 2 R12.Total Current Assets $47,106,621 $8,302,342 Noncurrent Assets R13.Cash and Investments, Restricted R14.Investments 67,919,042 R14.5 Leases Receivable 2,448,418 R15.Other Loans, Notes, and Contracts Receivable Capital Assets R16.Land 3,450,544 R17.Buildings and Improvements (Report at cost.)94,788,189 R18.Equipment (Report at cost.)2,789,762 9,018,051 R18.5 Infrastructure (Report at cost.) R18.6 Lease Assets (Lessee) R19.Other Intangible Assets – Amortizable (Report at cost.)323,191 R20.Construction in Progress 3,723,228 1,925,356 R21.Intangible Assets – Nonamortizable 3,378,700 R22.Other Capital Assets (Report at cost.) R23.Less: Accumulated Depreciation/Amortization -47,110,596 -5,893,539 R23.5 Net Pension Asset R23.6 Net OPEB Asset R24.Other Noncurrent Assets 1 R25.Other Noncurrent Assets 2 R26.Total Noncurrent Assets $131,710,478 $5,049,868 R27.Total Assets $178,817,099 $13,352,210 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 61/72 Deferred Outflows of Resources R28.Related to Pensions 3,611,806 349,580 R28.5 Related to OPEB 149,985 71,110 R28.6 Related to Debt Refunding R29.Other Deferred Outflows of Resources R30.Total Deferred Outflows of Resources $3,761,791 $420,690 R31.Total Assets and Deferred Outflows of Resources $182,578,890 $13,772,900 Liabilities Current Liabilities R32.Accounts Payable 1,828,339 380,240 R33.Contracts and Retainage Payable R34.Interest Payable 164,643 R35.Due to Other Funds 101,301 130,435 R36.Due to Other Governments R37.Deposits and Advances 412,320 R38.Accrued Compensated Absences 142,461 R39.Long-Term Debt, Due Within One Year 1,683,550 437,092 R40.Other Long-Term Liabilities, Due Within One Year R41.Other Current Liabilities 1 R42.Other Current Liabilities 2 R43.Total Current Liabilities $4,332,614 $947,767 Noncurrent Liabilities R44.Deposits and Advances R45.Compensated Absences 120,569 R46.General Obligation Bonds R47.Revenue Bonds 74,372 R48.Certificates of Participation R49.Other Bonds R50.Loans (Other Long-Term Debt) R51.Notes (Other Long-Term Debt)12,028,682 R52.Other (Other Long-Term Debt)2,073,581 R53.Construction Financing – Federal R54.Construction Financing – State R54.5 Lease Liability R55.Lease-Obligations (Purchase Agreements) R56.Net Pension Liability 7,685,985 776,055 R57.Net OPEB Liability 196,781 160,424 R58.Other Noncurrent Liabilities 1 R59.Other Noncurrent Liabilities 2 R60.Total Noncurrent Liabilities $20,106,389 $3,010,060 R61.Total Liabilities $24,439,003 $3,957,827 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 62/72 Deferred Inflows of Resources R62.Related to Pensions 1,180,000 5,813 R62.5 Related to OPEB 47,029 26,255 R62.6 Related to Debt Refunding R62.7 Related to Leases 2,397,043 R63.Other Deferred Inflows of Resources R64.Total Deferred Inflows of Resources $3,624,072 $32,068 R65.Total Liabilities and Deferred Inflows of Resources $28,063,075 $3,989,895 R66.Total Net Position (Deficit)$154,515,815 $9,783,005 Net Position (Deficit) R67.Net Investment in Capital Assets 46,836,006 2,441,833 R68.Restricted 370,826 R69.Unrestricted 107,308,983 7,341,172 R70.Total Net Position (Deficit)$154,515,815 $9,783,005 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 63/72 Form #39 City of Encinitas Cities' Financial Transactions Report Statement of Fiduciary Net Position Fiduciary Funds Fiscal Year: 2023 Pension and Other Employee Benefit Investment Private-Purpose Custodial Trust Funds Trust Funds Trust Funds Funds Assets R01.Cash and Investments 6,897,414 Investments, at Fair Value R02.Short-Term Investments R03.U.S. Government Obligations R04.Municipal Bonds R05.Domestic Corporate Bonds R06.International Bonds R07.Domestic Stocks R08.International Stocks R09.Real Estate R10.Private Equity R11.Hedge Funds R12.Other Investments R13.Total Investments $0 $0 $0 $0 R14.Receivables (net) R14.5 Other Current Assets 32,298 R15.Due from Other Governments Capital Assets R15.5 Capital Assets, Not Being Depreciated R15.6 Other Capital Assets, Net of Depreciation R15.7 Net Pension Asset R15.8 Net OPEB Asset R15.9 Other Noncurrent Assets R19.Total Assets $0 $0 $0 $6,929,712 Deferred Outflows of Resources R20.Related to Pensions R20.5 Related to OPEB R20.6 Related to Debt Refunding R20.7 Other Deferred Outflows of Resources R20.8 Total Deferred Outflows of Resources 0 0 0 0 R21.Total Assets and Deferred Outflows of Resources $0 $0 $0 $6,929,712 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 64/72 Liabilities R22.Accounts Payable 100 R23.Deposits and Advances R23.5 Other Current Liabilities R24.Due to Other Governments R24.5 Net Pension Liability R24.6 Net OPEB Liability R24.7 Other Long-Term Liabilities R28.Total Liabilities $0 $0 $0 $100 Deferred Inflows of Resources R29.Related to Pensions R29.5 Related to OPEB R29.6 Related to Debt Refunding R29.7 Other Deferred Inflows of Resources R29.8 Total Deferred Inflows of Resources 0 0 0 0 R30.Total Liabilities and Deferred Inflows of Resources $0 $0 $0 $100 Net Position Restricted for R31.Pension and Other Employee Benefits R32.Investment Trusts R33.Private-Purpose Trusts R34 Custodial Funds 6,929,612 R35.Total Net Position $0 $0 $0 $6,929,612 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 65/72 Form #40 City of Encinitas Cities' Financial Transactions Report Noncurrent Assets, Deferred Outflows of Resources, Noncurrent Liabilities, and Deferred Inflows of Resources Governmental Funds Fiscal Year: 2023 Noncurrent Assets/Deferred Noncurrent Liabilities/Deferred Outflows of Resources Inflows of Resources Noncurrent Assets R00.5 Leases Receivable Capital Assets R01.Land 64,305,807 R02.Buildings and Improvements (Report at cost.)122,794,228 R03.Equipment (Report at cost.)3,358,054 R04.Infrastructure (Report at cost.)158,754,072 R05.Intangible Assets – Amortizable (Report at cost.)15,900 R05.5 Lease Assets (Lessee)1,823,966 R06.Construction in Progress 13,911,402 R07.Intangible Assets – Nonamortizable R08.Other Capital Assets (Report at cost.) R09.Less: Accumulated Depreciation/Amortization -122,842,090 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 $242,121,339 Deferred Outflows of Resources R16.Related to Pensions 28,495,849 R17.Related to OPEB 2,594,682 R18.Related to Debt Refunding 1,103,334 R19.Other Deferred Outflows of Resources R20.Total Deferred Outflows of Resources $32,193,865 R21.Total Noncurrent Assets and Deferred Outflows of Resources $274,315,204 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 66/72 Noncurrent Liabilities R22.Deposits and Advances R23.Compensated Absences 3,027,864 R24.General Obligation Bonds R25.Revenue Bonds 37,159,987 R26.Certificates of Participation R27.Other Bonds R28.Loans (Other Long-Term Debt)20,000,000 R29.Notes (Other Long-Term Debt) R30.Other (Other Long-Term Debt) R31.Construction Financing – Federal R32.Construction Financing – State R32.5 Lease Liability 1,383,284 R33.Lease Obligations (Purchase Agreements) R34.Net Pension Liability 60,983,706 R35.Net OPEB Liability 5,853,705 R36.Other Noncurrent Liabilities 1 5,552,465 R37.Other Noncurrent Liabilities 2 565,150 R38.Other Noncurrent Liabilities 3 R39.Total Noncurrent Liabilities $134,526,161 Deferred Inflows of Resources R40.Related to Pensions 2,567,950 R41.Related to OPEB 958,024 R42.Related to Debt Refunding R42.5 Related to Leases R43.Other Deferred Inflows of Resources R44.Total Deferred Inflows of Resources $3,525,974 R45.Total Noncurrent Liabilities and Deferred Inflows of Resources $138,052,135 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 67/72 Form #41 City of Encinitas Cities' Financial Transactions Report Summary and Statistics Fiscal Year: 2023 Summary Governmental Funds Proprietary Funds R01.Revenues 121,912,112 33,349,521 R02.Expenditures/Expenses 112,384,661 34,521,379 R03.Excess (Deficiency) of Revenues Over (Under) Expenditures $9,527,451 R04.Income (Loss) Before Capital Contributions, Transfers, and Special $-1,171,858 and Extraordinary Items R05.Other Financing Sources (Uses)16,670,847 R06.Capital Contributions 435,158 R07.Proprietary Fund Transfers In (Out)3,818,363 R08.Special and Extraordinary Items R09.Change in Fund Balance/Net Position $26,198,298 $3,081,663 R10.Fund Balance/Net Position (Deficit), Beginning of Fiscal Year $68,765,061 $161,217,157 R11.Adjustments (Specify)0 0 R11a.Specify Governmental Fund Adjustments R11b.Specify Proprietary Fund Adjustments R12.Fund Balance/Net Position (Deficit), End of Fiscal Year $94,963,359 $164,298,820 Statistics R13.Current Transient Occupancy Tax Rate 10 R14.Effective Date of Current Transient Occupancy Tax Rate 01/01/2009 R15.Current Utility User Tax Rate R16.Appropriations Limit 138,760,849 R17.Total Annual Appropriations Subject to the Limit 69,183,566 Add Add 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 68/72 Form #42 City of Encinitas Cities' Financial Transactions Report Parcel Tax - Statistical Data (To Be Completed by Levying Entity) Fiscal Year: 2023 Parcel Tax Name (1 of 1) (Record Completed)Mello-Roos CFD No. 1 A.The Type and Rate of Parcel Tax Imposed Commercial Parcel Tax Rate Dollar Amount Base Notes $2,770 Acre per acre based on use Select Other-Attached Homes Parcel Tax Rate Dollar Amount Base Notes $606 Dwelling Unit 1250-1549 sq. ft. $541 Dwelling Unit less than 1250 sq. ft. Select Single-Family Parcel Tax Rate Dollar Amount Base Notes $2,638 Dwelling Unit Greater than 4499 sq. ft. $2,286 Dwelling Unit 4000-4499 sq. ft. $2,069 Dwelling Unit 3650-3999 sq. ft. $1,644 Dwelling Unit 3350-3649 sq. ft. $1,583 Dwelling Unit 3200-3349 sq. ft. $1,521 Dwelling Unit 3050-3199 sq. ft. $1,385 Dwelling Unit 2900-3049 sq. ft. $1,248 Dwelling Unit 2750-2899 sq. ft. $1,185 Dwelling Unit 2450-2749 sq. ft. $1,121 Dwelling Unit 2150-2449 sq. ft. $1,058 Dwelling Unit 1850-2149 sq. ft. $975 Dwelling Unit 1550-1849 sq. ft. (built before 1997) $993 Dwelling Unit 1550-1849 sq. ft. (built after 1997) $896 Dwelling Unit 1250-1549 sq. ft. $844 Dwelling Unit 1249 or less sq. ft. Select Select B.The Number of Parcels Subject to the Parcel Tax 848 C.The Number of Parcels Exempt from the Parcel Tax 11 D.The Sunset Date of the Parcel Tax, if any E.The Amount of Revenue Received from the Parcel Tax (Annually)1,449,407 Delete Type Delete Add Delete Type Delete Delete Add Delete Type Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Delete Add Add Type 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 69/72 F.The Manner in Which the Revenue Received from the Parcel Tax is Being Used (Please check all box(es) applicable or the box(es) with the closest description that apply.) Agriculture and Fair Library Services Air Quality and Pollution Control Lighting and Lighting Maintenance Airport Purpose Local and Regional Planning or Development Ambulance Service and Emergency Medical Services Memorial Amusement Museums and Cultural Facilities Animal Control Parking Broadband and Cable Services Pest Control, Mosquito Abatement and Vector Control Cemetery Police Protection, Personal Safety, and Public Safety Conduit Financing Recreation and Park, Open Space Drainage and Drainage Maintenance Resource Conservation Electric Purpose Snow Removal Erosion Control Streets, Roads, and Sidewalks Financing or Constructing Facilities Television Translator Station Facilities Fire Protection, Fire Prevention, and Fire Suppression Trade and Commerce Flood Control Transit Gas Purpose Transportation Graffiti Abatement Underground Electric and Communication Facilities Harbor and Port Purpose Veterans Buildings and Institutions Hazardous Material Emergency Response Water Conservation Health Waste Management Hospital Purpose Water Services and Irrigation Land Reclamation Weed Abatement Landscaping 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 70/72 City of Encinitas Cities Financial Transactions Report Footnotes Fiscal Year: 2023 FORM DESC FIELD NAME FOOTNOTES InternalServiceFund (R03)OtherOperatingRevenues (Risk Management) Refunds, income from property, and other revenues. InternalServiceFund (R10)OtherOperatingExpenses (Risk Management) Claims expense. InternalServiceFund (R26)TransfersIn (Risk Management) Annual contribution from the General Fund. InternalServiceFund (R32)NetPosition(Deficit)EndofFiscalYear (Vehicle Maintenance) Deficit due to pension and OPEB liabilities. InternalServiceFund (R03)OtherOperatingRevenues (Vehicle Replacement) Cost recovery revenues. InternalServiceFund (R04)TotalOperatingRevenues (Vehicle Replacement) Increase in cost recovery revenues. InternalServiceFund (R16)TotalNonoperatingRevenues (Vehicle Replacement) No gain on the disposal of capital assets in the current fiscal year. InternalServiceFund (R20)TotalNonoperatingExpenses (Vehicle Replacement) Large increase in the loss on the disposal of capital assets. InternalServiceFund (R26)TransfersIn (Vehicle Replacement) Transfer from the General Fund for the annual contribution. InternalServiceFund (R04)TotalOperatingRevenues (Wastewater Support) Increase in interfund revenues during the year. InternalServiceFund (R11)TotalOperatingExpenses (Wastewater Support) Increase in pension and OPEB costs during the year. InternalServiceFund (R27)TransfersOut (Wastewater Support) Transfer to other internal service funds for fund's share of expenses. InternalServiceFund (R32)NetPosition(Deficit)EndofFiscalYear (Wastewater Support) Deficit due to pension and OPEB liabilities. SewerEnterpriseFund (R17)OtherOperatingExpenses Insurance and claims expenses. SewerEnterpriseFund (R40)OtherNonoperatingRevenues Amortization of bond premium. SewerEnterpriseFund (R41)TotalNonoperatingRevenues Large loss on investments in the prior fiscal year. SewerEnterpriseFund (R44)OtherNonoperatingExpenses Net change from joint ventures. SewerEnterpriseFund (R45)TotalNonoperatingExpenses Large increase in change in joint ventures. SewerEnterpriseFund (R52)OtherCapitalContributions Developer capital contributions. SewerEnterpriseFund (R53)TotalCapitalContributions Large increase in capital contributions from developers. WaterEnterpriseFund (R11)OtherWaterSalesRevenues Water meter service charge and water sales-fire line. WaterEnterpriseFund (R18)OtherOperatingRevenues Engineering fees, other admin charges, billing fees, cost recovery, and other operating revenues. WaterEnterpriseFund (R35)OtherOperatingExpenses Insurance and claims expenses. WaterEnterpriseFund (R58)OtherNonoperatingRevenues Amortization of bond premium, property taxes, and other non-operating revenues. WaterEnterpriseFund (R59)TotalNonoperatingRevenues Negative investment income in the prior fiscal year WaterEnterpriseFund (R62)OtherNonoperatingExpenses Net change from joint ventures. WaterEnterpriseFund (R63)TotalNonoperatingExpenses Decrease due to lower change in investment in joint ventures. WaterEnterpriseFund (R70)OtherCapitalContributions Capital contributions from developers. WaterEnterpriseFund (R71)TotalCapitalContributions Higher capital contributions from developers. OtherEnterpriseFund (R03)OtherOperatingRevenues (Affordable Housing) Miscellaneous intergovernmental revenues. OtherEnterpriseFund (R10)OtherOperatingExpenses (Affordable Housing) Housing assistance payments. OtherEnterpriseFund (R33)OtherNonoperatingRevenues (Affordable Housing) Operating grants. OtherEnterpriseFund (R47)TransfersOut (Affordable Housing) Transfer to the Capital Projects Fund. Transfer into the Capital Improvements Capital Projects Fund represent funds from the General fund as well as other governmental funds including development impact fees, state and federal capital grants that are restricted in their use for capital expenditures. All capital projects are executed and expended through the Capital Improvements Capital Projects Fund. Taxes (R02)Gen- SupplementalRollSecuredandUnsecuredPropertyTaxes More transfers of ownership for residential and commercial properties during the year, combined with an increase in assessed due to the transfer of ownership. Taxes (R21)Gen-RealPropertyTransferTaxes With the increase in mortgage interest rates, the housing market has slowed down. FinesForfeituresRevenue (R01)Func-VehicleCodeFines Large increase in parking citations during the year. FinesForfeituresRevenue (R05)Func-InvestmentIncome Large unrealized losses on investments in the prior fiscal year. FinesForfeituresRevenue (R05)Gen-InvestmentIncome Large unrealized losses on investments in the prior fiscal year. IntergovernmentalFederal (R13)Func-CommunityDevelopmentBlockGrant Decrease in eligible CDBG expenditure reimbursements. ChargesforCurrentServices (R07)PlanCheckingFees Increase in planning fees and services on behalf fees. ChargesforCurrentServices (R15)SolidWasteRevenues Increase in state solid waste revenues. ChargesforCurrentServices (R35)TransitRevenues Fewer expenditure activities to receive reimbursement in the fiscal year. TransportationCommunityDevelopment (R10)CurrExp-Planning Additional professional services contracts, technical services contracts, and salaries and related benefits. TransportationCommunityDevelopment (R13)CurrExp-Housing Reduction in housing loan repayments received by the City during the year. HealthCultureLeisure (R17)CurrExp-OtherHealth1 Environmental - Public Works and COVID-19 expenditures. DebtServiceCapitalOutlayGrandTotals (R04)CurrExp-OtherDebtServicePayments Fiscal charges and cost of issuance of debt. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 71/72 DebtServiceCapitalOutlayGrandTotals (R07)CurrExp-PublicSafety Increase due to vehicle and equipment purchases. DebtServiceCapitalOutlayGrandTotals (R08)CurrExp-Transportation Increase due to streetscape project, bridge repair and several pedestrian access improvement projects. DebtServiceCapitalOutlayGrandTotals (R09)CurrExp-CommunityDevelopment Decrease due to completion of projects. DebtServiceCapitalOutlayGrandTotals (R11)CurrExp-CultureLeisure Decrease due to completion of trail project. MajorObjectClassification (R03)OtherEmployeeBenefits Workers' compensation, Medicare, vacation buyout, LTD, life insurance, SUI, flex benefits, and auto allowance. MajorObjectClassification (R12)OtherDebtServicePayments Debt admin expenditures. OtherFinancingSourcesChangeinFundBalance (R12)TransfersIn Transfers into the General Fund consist of funds from the State Gasoline Tax, and the City’s Development Impact Fee Fund, and the Capital Projects Fund. The City accounts for all street maintenance expenditures in the Streets Division budget unit within the General Fund and transfers all State Gasoline Tax operating revenues from the Infrastructure Improvements Special Revenue Fund to the General Fund. The City's Development Impact Fee Funds transfer funds to the General Fund for qualified costs incurred, or to be incurred in the future years, by the General Fund for the construction of public facilities. Transfers into the Capital Improvements Capital Projects Fund represent funds from the General Fund as well as other governmental funds including development impact fees, state and federal capital grants that are restricted in their use for capital expenditures. All capital projects are executed and expended through the Capital Improvements Capital Projects Fund. Transfers into the non-major governmental funds represent General Fund subsidies for the Senior Nutrition Program, the Community Development Block Grant (CDBG), the Section 8 Housing Program, the Home Program, and the Wiro Park Landscape and Lighting District. The transfers into the non-major governmental funds also include transfers to the City’s Debt Service Fund and the Encinitas Public Financing Authority Debt Service Fund to pay for the City’s various debt service obligations. OtherFinancingSourcesChangeinFundBalance (R13)TransfersOut Transfers into the General Fund consist of funds from the State Gasoline Tax, and the City’s Development Impact Fee Fund, and the Capital Projects Fund. The City accounts for all street maintenance expenditures in the Streets Division budget unit within the General Fund and transfers all State Gasoline Tax operating revenues from the Infrastructure Improvements Special Revenue Fund to the General Fund. The City's Development Impact Fee Funds transfer funds to the General Fund for qualified costs incurred, or to be incurred in the future years, by the General Fund for the construction of public facilities. Transfers into the Capital Improvements Capital Projects Fund represent funds from the General Fund as well as other governmental funds including development impact fees, state and federal capital grants that are restricted in their use for capital expenditures. All capital projects are executed and expended through the Capital Improvements Capital Projects Fund. Transfers into the non-major governmental funds represent General Fund subsidies for the Senior Nutrition Program, the Community Development Block Grant (CDBG), the Section 8 Housing Program, the Home Program, and the Wiro Park Landscape and Lighting District. The transfers into the non-major governmental funds also include transfers to the City’s Debt Service Fund and the Encinitas Public Financing Authority Debt Service Fund to pay for the City’s various debt service obligations. ChangesNetPositionFiduciaryFund (R05)Cus-OtherContributions Special tax assessments. ChangesNetPositionFiduciaryFund (R17)Cus-OtherAdditions Excess golf revenue. ChangesNetPositionFiduciaryFund (R24)Cus-OtherDeductions Bond principal and bond interest. ChangesNetPositionFiduciaryFund (R24)Inv-OtherDeductions Contributions to the CFD No. 1, surplus net revenue payment to the City, bond principal, and bond interest. LongTermDebt (R19)PrincipalPaidinCurrentFiscalYear (2_2014 Lease Revenue Bonds Series A Moonlight Beach) The same amount of principal was paid in the current fiscal year as in the prior fiscal year. OtherLongTermDebt (R16)PrincipalPaidinCurrentFiscalYear (10_Improvements - Fire Apparatus - PNC 2023) First principal payment is due in 2024. OtherLongTermDebt (R21)InterestPaidinCurrentFiscalYear (10_Improvements - Fire Apparatus - PNC 2023) First interest payment is due in 2024. OtherLongTermDebt (R16)PrincipalPaidinCurrentFiscalYear (11_Improvements - Fire Apparatus - Pinnacle 2023) First principal payment is not due until 2024. OtherLongTermDebt (R21)InterestPaidinCurrentFiscalYear (11_Improvements - Fire Apparatus - Pinnacle 2023) First interest payment is not due until 2024. OtherLongTermDebt (R16)PrincipalPaidinCurrentFiscalYear (12_CA Infrastructure & Economic Development Bank Loan) First principal payment is not due until 2024. BalanceSheetGovernmentalFunds (R01)CapProj-CashInvestments Issuance of new debt combined with a large increase in transfers in. BalanceSheetGovernmentalFunds (R01)Gen-CashInvestments Large increase in taxes and assessments in the current fiscal year. 1/24/24, 1:54 PM City PrintAll 2023 Encinitas - LGRS Online https://lgrsonline.sco.ca.gov/FormCIT/PrintAllCIT 72/72 Total Footnote: 86 BalanceSheetGovernmentalFunds (R13)Gen-OtherAssets1 Long-term receivable. BalanceSheetGovernmentalFunds (R13)SpRev-OtherAssets1 Long-term receivable. BalanceSheetGovernmentalFunds (R27)CapProj-OtherLiabilities1 Unearned revenue. BalanceSheetGovernmentalFunds (R27)Gen-OtherLiabilities1 Unearned revenue. BalanceSheetGovernmentalFunds (R27)SpRev-OtherLiabilities1 Unearned revenue BalanceSheetGovernmentalFunds (R31)CapProj-DeferredInflowsofResources Unavailable revenue. BalanceSheetGovernmentalFunds (R31)Gen-DeferredInflowsofResources Lease related. BalanceSheetGovernmentalFunds (R31)SpRev-DeferredInflowsofResources Unavailable revenue. BalanceSheetGovernmentalFunds (R38)SpRev-TotalFundBalances(Deficits)Pending future revenues to cover capital costs. ProprietaryFunds (R02)Entpr-Restricted Additional Affordable Housing Fund restricted cash. ProprietaryFunds (R16)Entpr-Land No additions or deletions to land during the year. ProprietaryFunds (R18)Entpr-Equipment No additions or deletions to equipment during the year. ProprietaryFunds (R19)Entpr->OtherIntangibleAssetsAmortizable Capacity rights. ProprietaryFunds (R21)Entpr-IntangibleAssetsnonamortizable No additions or deletions to public works facility right of use asset during the year. FiduciaryFunds (R01)Cus-CashInvestments The former investment trust fund has now been combined with the custodial fund. FiduciaryFunds (R01)IntvTrust-CashInvestments The former investment trust fund has now been combined with the custodial fund. FiduciaryFunds (R14)Cus-OtherCurrentAssets Interest and current assessments receivables. NoncurrentAssetsLiabilities (R01)CapAsst-Land There were no land additions/deletions during the year. NoncurrentAssetsLiabilities (R36)Liab-OtherNoncurrentLiabilities1 Claims payable. NoncurrentAssetsLiabilities (R37)Liab-OtherNoncurrentLiabilities2 Accrued interest.