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Home My WebLink AboutAudits - June 30th Fiscal Year Reports - Diehl, Evans and Co /97z DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DIEHL,C.P.A.(1925-1956) 1910 NORTH BUSH STREET OTHER OFFICES AT: BRYN S.EVANS,C.P.A. 705 EAST MAIN STREET WIN G.PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 SANTA MARIA,GLIFORNIA DONALD M.PETERSON,C.P.A. I(Iwetatr 2-4453 WALNUT 6-2579 DONALD E.CALLAHAN,C.P.A. L.PETER SCHERER,C.P.A. 635 NORTH M STREET WARD M.GALLACHER,C.P.A.JOHN A.RAAGERG,C.P.A. November 28, 1972 LOMPOC,CALIFORNIA REacrT 6-89sa ACCOUNTANTS' REPORT. City Council . City of Huntington Beach Huntington Beach, California We have examined the balance sheets of the various funds of the City of Huntington Beach as of June 30, 1972 and the related statements of changes in fund balances, revenue, income and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that, as described in Note 1 to the financial statements, a substantial, portion of the cost of utility plant in service is based on estimates made by City personnel, and it was not within the scope of our examination to verify that portion of the cost. The general fixed assets of the City are not included in the accompanying financial statements. . . -1- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCE SPECIAL REVENUE AND CONSTRUCTION FUNDS JUNE 30, 1972 TOTAL PLANNED 1955 1970 SPECIAL PARKING SPECIAL ANIMAL CIVIC TRAFFIC LOCAL PARK BOND PARK BOND SPECIAL REVENUE METER GAS TAX LICENSE IMPROVEMENT SAFETY SEWER DRAINAGE CONSTRUCT CONSTRUCT GRANT ASSESSMENT FUNDS FUND FUND FUND. FUND FUND FUND FUND FUND FUND FUND FUND TOTAL DEDUCTIONS 6,314,448.93 66,329.83 605,067.27 789664.71 899,538.22 248,325.61 121 ,423.36 626,559.90 3,317,993.03 356,348.54 (5,801 .54) BALANCE (DEFICIT) June 30, 1972 5,702,986.49 1 ,250,572.22 -0- 1 ,076,936.29 -0- 1 ,713,328.63 549,120.51 77,310.38 988,440.50 31 ,145.91 16,132.05 See accompnaying accountants report and notes to financial statements. t CITY .OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS June 30, 1972 1 . The Water Utility Plant in Service is composed of the following assets: Accumulated Net Cost Depreciation Book Value Assets acquired by City _ _ _- - at Cost $ "9,028�537 $ 1 ,227,682 $ 7,800,855 Assets contributed to City by subdividers, at value as -estimated by City personnel 8,227,508 673,956 7,553,552 Total $17,256,045 $ 1 ,901 ,638 $15,354,407 2. The outstanding bonded debt of the City consists of the following: 1955 General Obligation Water Bonds with interest rates, 2% to 3%. Maturing annually on August 1 in installments of $35,000 to 1980 $ 315,000 1963 Water Revenue Bonds authorized but unissued $ 1 ,950,000 1963 Water Revenue Bonds, Series A, 3.25% to 4.75%. Maturing annually on November 1 in installments as follows: 1972-73 $ 200,006 1986 $ 320,000 1974-76 330,000 1987-88 360,000 1977-78 240,000 1989 190,000 1979-80 260,000 1990 200,000 1981 140,000 1991 210,000 1982-83 300,000 1992-93 440,000 1984-85 320,000 Total $ 3,360,000 1970 Park Bonds, with Interest rates 5% to 6%. Maturing annually on March 1 in varying amounts with final maturity in 1995 $ 5,775,000 See accompanying accountants' report. CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 1972 3. All water and sewer reimbursement agreements provide for reimbursement of. developers' costs incurred in constructing water and sewer facilities. Reim- bursement is required to be made from fees collected from users of the facili- ties up to the amounts stipulated in the agreements but for a period not to exceed five years from completion of the facilities. After five years no further reimbursements are required to be made. Drainage reimbursement agreements pro- vide for similar reimbursements except that they do not contain the five year limitation. These agreements provide for full reimbursement of the amount stipu- lated out of fees collected from future users. The City follows the practice of recording the fees as a liability as they are collected and charges payments to developers under the agreements to a liability account. 4. Effective August, 1966, the City leased 400 acre feet of water storage capacity in the San Joaquin Reservoir. The lease provides for annual payments, in varying amounts, over a fifty year term. For the period 1966 to 1975 the annual payment is $100,000. The total amount payable over the life of the lease is $2,810,000. 5. On January 15, 1972, the City entered into a tease with the Huntington Beach Public Facilities Corporation for the site of -the new Civic Center for a term ending one week after the end of the term of the sublease to the City. On January 15, 1972, the City entered into a sublease with the Huntington Beach Civic Center Corporation whereby the- corporation agreed to construct the Civic Center Buildings, and agreed to sublease the facilities to the City for annual rental payments of $854,900, commencing on the date of occupancy which is expected to be in September of 1973. The sublease will terminate CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS (continued) June 30, 1972 thirty years from the start of the City's liability for payment of annual rental or when all of the assets of the corporation, after payment of or provision for all of its debts or liabilities, shall be distributed to the City, whichever occurs first. 6. On September 1 , 1972, the City entered into a lease with the Huntington Beach Public Facilities Corporation for the site of the new library facilities for a term ending one week after the end of the term of the sublease to the City. On September 1 , 1972, the City entered into a subl+ase with the Huntington Beach Civic Center Corporation whereby the corporation agreed to construct the Library Facilities, and agreed to sublease the facilities to the City for annual rental payments of 5399,000, commencing on the date of .occupancy, which is expected to be in March of 1974. The sublease will terminate thirty years from the start of the City's liability for payment of annual rental or when all of the assets of the corporation, after payment of or provision for all of its debts or liabilities, shall be distributed to the City, whichever occurs first. r CITY OF HUNTINGTON BEACH SUMMARY - REVENUE BY FUND FISCAL YEAR 1972 ACTUAL REVISED OVER UNDER FUND ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE General 11 ,010,886.06 941 ,989.00 11 ,952,875.00 12,147,130.20 194,255.20 1955 Water Bonds I E R 44,819.00 17.00 44,836.00 43,971 .30 864.70 Spec Capital Outlay -0- -0- 2,144.71 2,144.71 Parking Meters 83,000.00 83,000.00 66,329.83 16,670.17 Library 425,363.00 156,433.00 581 ,796.00 5689867.99 12,928.01 Spec Gas Tax 1 ,035,000.00 1 ,035,000.00 1 ,221 ,756.38 186,756.38 Animal License 100,000.00 100,000.00 78,664.71 21 ,335.29 Civic Improvement 1 ,350,000.00 1 ,350,000.00 1 ,321 ,908.85 28,091 .15 Traffic Safety 290,000.00 290,000.00 248,325.61 41 ,674.39 Music s Promotion 118,650.00 678.00 119,328.00 112,922.16 6,405.84 -Parks & Recreation 1 ,206,200.00 25,892.00 1 ,232,092.00 1 ,575,081 .72 342,989.72 Sewer 235,000.00 235,000.00 324,058.49 89,058.49 Planned Local Drainage 450,000.00 450,000.00 617,760.60 167,760.60 Spec Assessments -0- -0- -0- Water Utility 2,099,970.00 2,099,970.00 2,456,775.75 756,805.75 Parking Authority -0- -0- -0- 1970 Park Bond Const. 150,000.00 150,000.00 1 ,134,224-.-66- 984,224.66 1970 PB 1 9. 11 -0- 460,752.00 460,752.00 423,44o.72 37,311 .28 Grants -0- -0- 387,494.45 387,494.45 18,598,888.00 1 ,585,761 .00 20,184,649.00 22,;:730,858.13 2,546,209.13 Less Transfers to General Fund 756,800.00 460,752.00 1 ,217,552.00 1 ,154,202.07 63,349.93 17,842,088.00 1 ,125,009.00 18,967,097.00 21 ,576,656.06 2,609,559.06 CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE PROPERTY TAXES 0101 Current Yr - Secured 3,763,499.00 140,265.00 3,903,764.00 3,859,070.80 44,693.20 0102 Current Yr - Unsecured 236,819.00 66,201 .00 303,020.00 287,379.93 15,640.07 0103 Prior Years 190,000.00 190,000.00 86,331 .59 103,668.41 0105 Int. E Penit.-Delinq. 18,000.00 18,000.00 8,471 .79 9,528.21 0106 Aircraft 2,468.00 2,468.00 2,722.25 254.25 Total 4,210,786.00 206,466.00 4,417,252.00 4,243,976.36 173,275.64 OTHER LOCAL TAXES 0201 Sales & Use Tax 29250,000.00 2,250,000.00 2,288,550.51 38,550.51 0202 Franchises-Utility 180,000.00 180,000.00 215,566.98 35,566.98 0203 Franchises-Dry Gas 1 ,200.00 1 ,200.00 -0- 1 ,200.00 0204 Franchises-Pipeline 15,000.00 15,000.00 17,133.69 2,133.69 0205 In Lieu-Water Utility 112,000.00 112,000.00 127,267.55 15,267.55 0206 Occupancy Tax 38,000.00 38,000.00 44,052.88 6,052.88 0207 Cigarette Tax 400,000.00 400,000.00 423,405.45 23,405.45 Total 2,996,200.00 2,996,200.00 3,115,977.06 119,777.06 LICENSES S PERMITS 0301 Licenses —Business 260,000.00 260,000.00 351 ,871 .21 91 ,871 .21 0302 Licenses - Oil Well -0- 262,500.00 262,500.00 221 ,743.72 40,756.28 0303 Licenses - Bicycle 1 ,900.00 1 ,900.00 2,534.00 634.00 0304 Licenses - Oil Derrick 44,000.00 44,000.00 44,253.50 253.50 0305 Permits - Building 200,000.:00 200,000.00 300,189.72 100,189.72 0306 Permits - Plumbing 85,000.00 85,000.00 84,989.73 10.27 0307 Permits - Electrical 90,000.00 90,000.00 103,298.47 13,298.47 0308 Permits - Heating 30,000.00 30,000.00. 30,569.82 569.82 0309 Permits - Waste Water 18,000..00 18,000.00 14,385.50 3,614.50 0310 Permits - St & Curb 20,000.00 20,000.00 29,650.98 9,650.98 0311 Other Licenses -0- -0- -0- 0312 Other Permits 3,000.00 3,000.00 6,106.63 3,106.63 0320 Misc. - Other 5,000.00 5,000.00 1 ,663.49 3,336.51 Total 756,900.00 262,500.00 1 ,019,400.00 1 ,191 ,256.77 171 ,856.77 CITY OF HUNTINGTON BEACH BALANCE SHEET WATER UTILITY FUND June 30, 1971 ASSETS LIABILITIES,. RESERVES, CONTRIBUTIONS AND FUND BALANCE CURRENT ASSETS: CURRENT LIABILITIES: Treasurer's cash and short-term investments $ 1,408,216 Accounts payable $ 162,214 Accounts receivable $ 189,026 Accrued payroll 8,501 Less estimated uncollectible accounts 20,000 169,026 Reimbursement contracts payable (Note 3) 25,301 Accrued interest receivable. 11,513 Matured interest payable 6,940 Due from other funds 3,160 Accrued interest payable 20,583 Deposits 32,269 Refundable deposits 249 Due to other funds 450,551 TOTAL CURRENT ASSETS 1,624,184 Current portion of revenue bonds payable 90,000 Advance from municipality - general obligation RESTRICTED ASSETS: bonds current portion 35,000 Revenue bond debt service, cash 87,523 Revenue bond reserve: TOTAL CURRENT LIABILITIES 799,339 Cash $ 744 Investments, at cost (which approxi- LONG-TERM DEBT (NOTE 2): mates market) 233,714 234,458 Revenue bonds payable $ 3,450,000 Advance. from municipality - general obligation TOTAL RESTRICTED ASSETS 321,981 bonds 350,000 3,800,000 UTILITY PLANT IN SERVICE, AT COST (NOTE 1): Less current portion 125,000 Source of supply 382,842 Reservoirs and tanks 3,148,297 NET LONG-TERM DEBT 3,675,000 Transmission and distribution plant 8,560,900 Service meters and hydrants 2,901,187 RESERVE FOR REVENUE BOND RETIREMENT 234,458 General plant and equipment 621,687 15,614,913 CONTRIBUTIONS: Less allowance for depreciation 1,552,919 Contributions from municipality 92,608 Contributions from subdividers 8,373,398 NET UTILITY PLANT IN SERVICE 14,061,994 TOTAL CONTRIBUTIONS 8,466,006 FUND BALANCE 2,833,356 TOTAL LIABILITIES, RESERVES, CONTRIBUTIONS TOTAL ASSETS $16,008,159 AND FUND BALANCE $16,008.159 See accompanying accountants' report and notes to financial statements. -17- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCE AND RESERVE FOR REVENUE BOND RETIREMENT - WATER UTILITY FUND For the year ended June 30, 1971 Reserve for Fund Revenue Bond Balance Retirement BALANCE, JULY 1, 1970 $ 2,328,350 $ 224,789 ADD:. Net income 542,927 9,669 TOTAL BALANCE AND ADDITIONS 2,871,277 234,458 DEDUCT: Prior year uncollectible accounts 16,000 - Reimbursement for off-site construction 21,921 TOTAL DEDUCTIONS 37,921 - BALANCE, JUNE 30, 1971 $ 2,833,356 S 234.458 t= See accompanying accountants' report and notes to financial statements. -18- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1971 OPERATING REVENUE: Sales - metered $ 1,830,700 Sales - unmetered 1,989 Sales. - irrigation 8,155 Sales - municipal 24,900 Sales - construction 3,189 TOTAL OPERATING REVENUE 1,868,933 Less operating expenses 1,298,033 OPERATING INCOME 570,900 NON-OPERATING REVENUE: Interest income $ 70,662 Fire hydrant rental 39,600 Reimbursable services 1,361 Acreage fees 30,302 Tract fees 52,443 New services 22,443 Earned discounts 840 Other 2,747 TOTAL NON-OPERATING REVENUE 220,398 LESS NON-OPERATING EXPENSE: Fiscal agent fees 1,685 Interest transferred to General Fund • on G. 0. Bonds 9,625 Interest on 1963 Revenue Bonds 124,925 Payments to City in lieu of taxes 112,136 F: TOTAL NON-OPERATING EXPENSE 248,371 NET NON-OPERATING REVENUE (EXPENSE) •(27,973) NET INCOME $ 542,927 4 See accompanying accountants' report and notes to financial statements. -19- r CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF OPERATING EXPENSES For the year ended June 30, 1971 OPERATING EXPENSES: Source of supply: Labor $ 3,918 Expense 448 Water 294,938 Maintenance - expense 543 Total operation $ ' 299,847 Pumping expense: Labor 8,701 Expense 508 Purchased power 54,178• Pump tax 195,378 Maintenance - labor 2,973 Maintenance - expense 586 Total pumping 262,324 Water treatment plant: Labor 4 700 Expenses 8,663 Maintenance - labor 346 Expense - equipment 128 Total water treatment 13,837 Transmission and distribution: Labor, general 45,049 : Labor, fire hydrants 198 Labor, services 401 Labor, meter repairs 25,547 Labor, valve operations 7,604 Labor, inspection 12,798 Expenses, general 3,265 Expenses, fire hydrants 644 Expenses, services 176 Expenses, meter repairs 4,145 Expenses, other 4,515 Total transmission and distribution 104,342 Customer accounting: Labor, general 17,496 1 Customer accounting 85,888 ;3 Uncollectable accounts 8,892 Total customer accounting 112,276 See accompanying accountants'. report and notes to financial statements. -20- t, 4: CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF OPERATING EXPENSES (Continued) For the year ended June 30, 1971 OPERATING EXPENSES (CONTINUED): Administrative and general: Salaries, supervisor $ 21,358 Office supplies 285 Utilities, general 21,588 Retirement, employees 11,132 Uniform allowance 366 Conferences and meetings 120 Books and periodicals 21 Dues and memberships 120 Total administrative and general $ 54,990 Other expenses: Depreciation (Note 1) 328,489 Vehicle operation 9,366 Power equipment operation 258 Radio maintenance 1,098 Property tax lease 3,576 Refund - SCW contract 1,864 San Joaquin lease (Note 4) 100,000 Reservoir lease 10 Cross connection research 300 Small tool repairs 58 Other expense 5,398 Total other expenses 450,417 TOTAL OPERATING EXPENSES $ 1,298,033 1 See accompanying accountants' report and notes to financial statements. -21- E+ CITY OF HUNTINGTON BEACH BALANCE SHEET DEBT SERVICE FUNDS June 30, 1971 1955 Water 1070 Park Bond Interest Bond Interest and and Redemption Redemption Total Fund Fund ASSETS Treasurer' s cash and short-term investments $ 71,022 $ 71,022 $ Cash- with fiscal agent 4,500 900 3 600 Accrued interest receivable 279 279 - TOTAL ASSETS $ 75,801 $ 72,201 S 3,600 LIABILITIES AND FUND BALANCE Matured interest payable $ 4,500 $ 900. $ 3,600 Fund balance 71,301 71,301 - TOTAL LIABILITIES AND FUND BALANCE S 75,801 S 72,201 $ 3,600 STATEMENT OF CHANGES IN FUND BALANCE For the year ended June 30, 1971 FUND BALANCE, JULY 1, 1970 $ 69,927 $ 69,927 $ - ADD: Revenues 46,119 46,119 DEDUCT: Expenditures 44,745 44,745 FUND BALANCE, JUNE 30, 1971 S- 71,301 $ 71,301 $ - See accompanying accountants' report and notes to financial statements. -22- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUE - ESTIMATED AND ACTUAL DEBT SERVICE FUNDS For the year ended June 30, 1971 Actual Over (Under) Estimated Actual Estimated 1955 WATER BOND INTEREST AND REDEMPTION FUND: Property taxes - secured $ 41,752 $ 40,521 $ (1,231) Property taxes - unsecured 2 624 2,757 133 Property taxes - prior years 1,000 625 (375) Interest and penalties 150 103 (47) Interest income 2,000 2,113 113 TOTAL 1 47.526 S 46.119 S (1.407) STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS For the year ended June 30, 1971 Expenditures Over (Under) Appropriations Expenditures Appropriations Fiscal agent costs $ - $ 120 $ 120 Bond redemption 35,000 35,000 - Interest payments 9,625 9,625 < TOTAL $ 44,625 S 44.745 120 r i. See accompanying accountants' report and notes to financial statements. -23- CITY OF HUNTINGTON BEACH BALANCE SHEET SPECIAL ASSESSMENT AND TRUST FUNDS June 30, 1971 Treasurer's Special Special Treasurer's Assessment Assessment Departmental Total Funds Fund Trust Fund ASSETS Treasurer's cash and short-term investments $ 112,531' $ 28,367 S 6,464 S 77.700 LIABILITIES AND FUND BALANCES Accounts payable $ 606 $ 606 $ - $ - Miscellaneous deposits 77,700 - - 77,700 Due to assessment district bondholders 6,464 - 6,464 Interfund loans payable 17,430 17,430 - - Fund balance 10,331 10,331 - TOTAL LIABILITIES AND FUND BALANCES $ 112,531 $ 28,367 6,464 $ 77,700 STATEMENT OF CHANGES IN FUND BALANCE For the year ended June 30, 1971 FUND BALANCE, JULY 1, 1970 $ 11,295 o DEDUCT: Expenditures 964 FUND BALANCE, JUNE 30, 1971 S 10,331 See accompanying accountants' report and notes to financial statements. -24- T i' h i'. CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS June 30, 1971 J. The Water Utility Plant in Service is composed of the following assets: Accumulated Net Cost Depreciation Book Value Assets acquired by City at cost $ 7,387,405 $ 1,028,732 $ 6,358,673 Assets contributed to City by subdividers, at value as estimated by City personnel 8,227,508 524,187 7,703,321 Total $15,614,913 ,$ 1,552,919 $14,061,994 2. The outstanding bonded debt of the City consists of the following: 1955 General Obligation Water Bonds with interest rates, 2% to 3%. Maturing annually on August 1 in installments of $35,000 to 1980 $ 350,000 1963 Water Revenue Bonds authorized but unissued $ 1,950,000 1963 Water Revenue Bonds, Series A, 3.25% to 4.75%. Maturing annually on November 1 in installments as follows: 1970-71 $ 90,000 1984-85 $ 320,000 1972-73 200000 19.86 170,000 1974-76 330:000 1987-88 360,000 1977-78 240,000 1989 190,000 1979-80 260,000 1990 200,000 1981 140,000 1991 210,000 1982-83 300,000 1992-93 440,000 Total $ 3,450,000 1970 Park Bonds, with interest rates 5% to 6%. Maturing annually on March 1 in varying amounts beginning in 1971 with final maturity in 1995 $ 5.890,000 See accompanying accountants' report. -25- E CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS (Continued) June 30, 1971 3: All water and sewer reimbursement agreements provide for reimbursement of developers' costs incurred in constructing water and sewer facilities. Reimbursement is required to be made from fees collected from users of the facilities up to the amounts stipulated in the agreements but for a period not to exceed five years from completion of the facilities. After five years no further reimbursements are required to be made. Drainage reimbursement agreements provide for similar reimbursements except that they do not contain the five year limitation. These agreements provide for full reimbursement of the amount stipulated out of fees .collected from future users. The City follows the practice of recording the fees as a liability as they are collected and charges payments to developers under the agreements to a liability account. 4. Effective August, 1966, the City leased 400 acre feet of water storage capacity in the San Joaquin Reservoir. The lease provides for annual payments, in varying amounts, over a fifty year term. For the period 1966 to 1975 the annual payment is $100,000. The total amount payable over the life of the lease is $2,810,000. See accompanying accountants.' report. -26- SUPPLEMENTARY INFORMATION t i 6 ' CITY OF HUNTINGTON BEACH SUPPLEMENTARY INFORMATION TREASURER'S CASH AND SHORT TERM INVESTMENT: Treasurer's cash and investment balances at June 30, 1971 consist of the following: Demand deposits: Bank of America General account $ 1,066,690 Security First National Bank: Water account 458,216 United California Bank: Special Assessment Fund 6,464 . Treasurer's Trust Fund 77,700 Total demand deposits $ 1,609,070 i Time deposits: Security Pacific National Bank 950,000 j Bank of America 8,255,000 Total time deposits 9,205,000_ TOTAL TREASURER'S CASH. ,$10,814,07 0 REVENUE: Revenue of the General Fund totalled $8,694,493 for the year ended June 30, 1971, an increase. of $898,418 over the previous year. A comparative summary statement of revenue follows: Increase 1969-70 1970-71 (Decrease) Property taxes $ 3,091,965 $ 3,3.34,152 $ .242,187 Other local taxes 2,256,982 2,569.,358 312,376 Licenses and permits 714,774 685,153 (29,621) Fines, forfeits and penalties 79,169 78,666 (503) Revenue from use of money and property 492,346 456,766 (35,580) Revenue from other agencies 306,523 1,288,330 981,807 Charges for current services 694,975 263,984 (430,991) Other revenue 159,341 18,084 (141,257) $ 7,796,075 $ 8,694,493 I 898,418 See accompanying accountants' report. 27- 1963 WATER REVENUE BONDS: Water revenue bonds in the amount of $5,700,000 were approved by the voters at an election held April 30, 1963, and on November 1, 1963, the City sold a portion of the bonds amounting to $3,750,000. Under the provisions of Resolution #1844, certain cash accounts were established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds 'in a systematic manner. Payments may be made from these accounts only as provided by law and the resolution mentioned above. Security .Pavidic National Bank, Main Office, Los Angeles is fiscal agent for these bonds. 1963 WATER REVENUE BOND INTEREST AND REDEMPTION FUND: Payments from this fund are restricted for payment of bond interest and principal of the water revenue bonds. The bond resolution requires that the fiscal agent .set aside out of the bond revenue fund at lease one-sixth of the semi-annual interest maturity each month and at least one-twelfth of the bond principal that wi11 mature and be payable within the ensuing year. 1963 BOND RESERVE FUND: From the proceeds of the bond issue an amount of $175,000 (a sum equal to the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that sufficient monies are not available from the Bond Interest and Redemption Fund. Any monies used out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immedi- ately from the Bond Surplus or the Bond Revenue Fund. See accompanying accountants' report. -28- 1970 PARK BONDS: At. an election held June 3, 1969, the voters authorized the issuance of $6,000,000 in bonds for the purpose of providing park and recreational facilities to the City of Huntington Beach. Bonds were issued as of March 1, 1970 with interest coupons attached. Interest is payable in semi-annual payments on September 1, and March 1, at rates varying from 5% to 6%. Principal payments are payable on March 1, of each year with final maturity in 1995. w 4 1 . See accompanying accountants' report. -29- s. I i i i is CITY OF HUNTINGTON BEACH I FINANCIAL STATEMENTS WITH REPORT ON EXAMINATION BY CERTIFIED PUBLIC ACCOUNTANTS JUNE 30, 1970 I - i I . CITY OF HUNTINGTON BEACH June 30, 1970 CONTENTS Page Number Accountants' Report 1 - 2 Balance Sheets - All Funds 3 - 4 Statement of Changes in Fund Balances - All Funds 5 General Fund: Statement of Revenue - Estimated and Actual 6 - 8 Statement of Expenditures and Encumbrances - Compared with Authorizations 9 1 Special Revenue Funds: Balance Sheets 10 Statement of Changes in Fund Balances 11 Statement of Revenue 12 Statement of Expenditures and Encumbrances - Compared with Authorizations 13 Capital Outlay Fund Statement of Revenue - Estimated and Actual 14 Statement of Expenditures and Encumbrances - Compared with Authorizations 15 Library Fund: Statement of Revenue - Estimated and Actual 14 Statement of Expenditures and Encumbrances - Compared with Authorizations 16 1955.Water Bond Interest and Redemption Fund: Statement of Revenue - Estimated and Actual 14 1970 Park Bond Construction Fund: Statement of Revenue - Estimated and Actual 14 Statement of Expenditures and Encumbrances .- Compared with Authorizations 16 Water Utility Funds: Balance Sheets 17 Statement of Changes in Fund Balances 18 Statement of Income 19 - 21 Notes to Financial Statements 22 - 23 Supplementary Information 24 - 26 i I DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS E LLIS C.DIEHL,C.P.A.(1925-1956) OTHER OFFICES AT: 1910 NORTH BUSH STREET BRYN B.EVAN S,C.P.A. 705 EAST MAIN STREET WIN G. PETERS,C.P.A. SANTA ANA,CALIFORN[A 92706 SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 WALNUT 5-2579 DONALD E.CALLAHAN,C.P.A. L.PETER SCHERER,C.P.A. 535 NORTH H STREET WARD M.GALLACH ER,C.P.A. JOHN A.RAABERG,C.P.A. August 27, 1970 LOREGENT6-825 NIA RAYMOND V. FRAZIER.C.P.A. REGENT 6-8252 I ACCOUNTANTS' REPORT i I I City Council City of Huntington Beach iHuntington. Beach, California We have examined the balance sheets of the various funds of the City 4 of Huntington Beach at June 30, 1970 and the related statements of changes in fund balances, revenue, and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that, as described in Note 1 to the financial statements, a substantial portionofthe_cos:t—o-t Water-P,l:ant in seroice isbas_ed on estimates made by_� City personnel, and it was not within the scope of our examination to verify that portion of the cost. i The general fixed assets of the City are not included in the accom- panying financial statements. Since a substantial portion of the cost of the water plant in service is based on estimates made by City personnel, we are unable to express an opinion on the financial position of the Water Utility Funds at June 30, 1970 and the results of their transactions for the year then ended. As a result of our examination, however, it is our opinion that the statements present fairly the assets and liabilities (except the cost of contributed water plant in service as described in Note 1 to the financial statements) of the Water Utility Funds at June 30, 1970, and their revenues and expenditures (except depreciation expense) for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the -preceding year, except for the change, which we approve, in the method of recording the liability for reimbursement agreements as explained in Note 3 to the financial statements. -1- I (I I In .our opinion, the accompanying statements present fairly the financial position of all other funds of the City. at June 30, 1970, and the results of fund transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year except for the change, which we approve, in the method of recording the .liability for reimbursement agreements of the planned Local _Drainage Facilities Fund as explained is Note 3 to the financial statements. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying financial statements do not present the over-all financial position of the City at June 30, 1970. Our examination also included an examination of the supplementary information presented on Pages 24 to 26 inclusive. In. our opinion, this supplementary information, when considered in relation to the basic financial statements, presents fairly in all material respects the information shown therein. I i i I i I i CITY OF. HUNTINGTON BEACH BALANCE SHEETS - ALL FUNDS June 30, 1970 Special Capital Water ASSETS General Fund Revenue Funds Outlay Fund Library Fund Utility Funds Treasurer's cash and short term investments $ 2,837,189.09 $ 3,131,618.61 $ 495,796.92 $ 145,830.56 $ 1,004,794.22 Cash and investments with -fiscal agent - - - - 310,931.80 Petty cash 3,000.00 - - 50.00 - . Accounts receivable 38,058.25 3,945.58 - 10.69 132,338.61 Accrued interest receivable 38,990.35 43,212.55 8,432.84 1,769.60 16,743.90 Impounded property taxes receivable 277,667.39 - - - - Interfund loan receivable - 215,430.00 - - Due from Water Fund for 1955 Bond Interest and Redemption 455,971.43 - - - - Due from other funds 66,397.61 - - - 74,839.09 Deposits - - - 32,269.00 Due from .other agencies 120,270.50 - - - 71.50 Utility plant in service, net (Note 1) - - ' - 14,102,434.60 Amount to be provided for Bond Redemption - - - - - TOTAL ASSETS $ 3,837,544.62 $ 3,394,206.74 $ 504,229.76 _ $ 147,660.85 $..15,674,422.72 LIABILITIES, RESERVES AND FUND BALANCE Accounts payable $ 208,169.08 $ 135,301.40 $ 12,652.51 $ 3,108.32 $ 142,224.06 Accrued payroll 288,682.72 32,903.22 - 9,634.35 7,593.61 Reimbursement contracts payable - 275,346.10 - - 31,713.69 Matured interest payable - - - - 4,847.75 Accrued bond interest, 1963 water bonds - - - - 21,295.30 Refundable acreage fees - 11,346.00 - - - Miscellaneous deposits 8,258.14 2,997.67 - 473.55 235.05 Due to other funds 71,973.60 2,865.49 - - 522,369.04 Due to other municipalities - - - - Interfund loans payable - 198,000.00 - - - Prepaid licenses and oil permits 612438.50 - - - - Advance from municipality - general obligation bonds - - - - 385,000.00 General bonded debt (Note 2) - - - - - Revenue bonds payable - - - - 3,540,000.00 Reserve for encumbrances 462,592.09 80,426.89 94,720.83 22,464.78 22,095.32 Reserve for impounded property taxes receivable -277,667.39 - - - Reserve for amounts due from _other funds 522,369.04 - - - - Reserve for Bolsa Drainage - 13,484.40 - - - Reserve for refuse collections receivable 36,652.80 - - - - Contributions in aid of construction (Note 1) - - - - 8,373,398.45 City contributions to Water Fund - - - 92,607.51 Reserve for refuse contingency 24-;�,679.90 - - - - Fund balance 1,652,061.36 2,641,535.57 3963,856.42 111,979.85 2,531,042.94 TOTAL LIABILITIES, RESERVES AND FUND BALANCE 3,837,544.62 $ 3,394,206.74 $ 504,229.76 $ 147,660.85 $ 15,674,422.72 See accompanying accountants' report and notes' to financial statements. -3- CITY OF HUNTINGTON BEACH BALANCE SHEETS - ALL FUNDS (Continued) June 30, 1970 Treasurer's 1955 Bond 1955 Water Bond 1970 Park Bond Treasurer's Special Special Construction Interest and Construction W.O,C.W.B, Departmental Assessment Assessment General ASSETS Fund Redemption Fund Fund Agency Fund Trust Fund Funds Fund Bonded Debt Treasurer's cash and short term investments $ 77,310.38 $ 68,943.42 $ 5,617,422.19 $ 88,020.89 $ 88,068.00 $ 28,725.12 $ 23,821.35 $ - Cash and investments with fiscal agent - 675.00 - - - - - - Petty cash - - - 50.00 - - - Accounts receivable - - - - - - - - Accrued interest receivable - 983.89 95,270.16 872.70 - - Interfund loan receivable - - - - - - - Due from Water Fund for 1955 Bond Interest and Redemption - - - - - - - Due from other funds - - - - - - - Due from County of Orange - - - - - - - - Due from other municipalities - - - - - - - Due from State of California - - - - - - - - Plant in service, net (Note 1) - - - - - - - - Amount to be provided for Bond Redemption - - - - - - 6,385,000.00 TOTAL ASSETS $ 77,310.38 $ 70,602.31 $ 5,712,692.35 $ 88,943.59 $ 88,068.00 $ 28,725.12 $ 23,821.35 $ 6,385.,000.00 LIABILITIES, RESERVES AND FUND BALANCE Accounts payable $ $ - $ 2,492.50 $ 43,999.68 - Accrued payroll - - - - - - - Matured interest payable - 675.00 - - - - - - Accrued bond interest, 1963 water bonds - - - - - - - Refundable acreage fees - - - - - - - - Miscellaneous deposits - - - 60.00 88,068.00 - - - Due to other funds - - - - - - - - Due to other municipalities - - - 5,249.13 - - - - Due to assessment district bondholders - - - - - - 23,821.35 - Interfund loans payable - - - - - 17,430.00 - Prepaid licenses and oil permits - - - - - - - - Advance from municipality - general obligation bond - - - - - - - - General bonded debt (Note 2) - - - - - - 6,385,000.00 Revenue bonds payable - - - - - - - Reserve for encumbrances - - - - - - - Reserve for impounded property taxes receivable - - - - - - - - Reserve for amounts due from other funds - - - - - - - - Reserve for Bolsa Drainage - - - - - - - - Reserve for refuse collection charges - - - - - - - - Contributions in aid of construction (Note 1) - - - - - - - - City contributions to Water Fund - - - - - - - - Fund balance 77,310.38 69,927.31 5,710,199.85 39,634.78 - 11,295.12 - - TOTAL LIABILITIES, RESERVES AND FUND BALANCE $ 77,310.38 $ 70,602.31 ,$ 5,712,692.35 $ 88, 943.59 $ 88,068.00 $ 28,725.12 $ 23,821.35 $ 6,385..000.00 See accompanying accountants' report and notes to financial statements. -4- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCES - ALL FUNDS For the year ended June.30, 1970 1955 Water Bond -1955 Bond Interest and Special Capital Water Construction Redemption 1970 Park Bond General -Fund Revenue Funds Outlay Fund Library Fund Utility Funds Fund Fund Construction Fund BALANCE, JULY 1, 1969 $ 1,982,952.20 $ .2,940,311.67 $ 281,781:95 $ 54,793.12 $ 2,087,106.71 $ 77-0 0.38 $ 66,970.40 $ - ADD; Revenues 7,796,075.12 4,374,918.18 331,817.17 391,944.58 - - 48,755.00 6,130,131.7.1 Net income from -Water Utility - - - 592,610.86 - - - Adjustment of prior year encumbrances - - a - 41.64 - i Adjustment of prior year revenues - 41,215.16 4,105.92 - - - - Reserve for impounded property taxes receivable, July 1, 1969 164,773.53 - - - - - - - Reserve for interfund loans receivable, July 1, 1969 26,085.93 - - - - - - - Transfers from other funds 1,366,699.78 - - - - - - - Reserve for encumbrances, July 1, 1969 cancelled - 713268.37 5,435.77 11,867.96 212027,65 - - Reserve for contingencies, July 1, 1969 145,388.21 - - - F. - Adjustment of reserve for future. ehgineering, July 1, 1969 73,522.77 - - - - - - Reserve for pavilion, July 1, 1969 53,051.66 Reserve for amounts due from other funds July 1, 1969 569,493.50 - - - - - - - Reserve for refuse collections receivable July 1, 1969 122,928.35 Reduction in .reserve for refuse contingency ` 184,320.10 - - - - - - TOTAL BALANCE AND ADDITIONS 12,526,506.31 7,390,610.14 619,034.89 458,647.30 2,700,74522 77,310.38 115,725.40 6,130,131.71. DEDUCTIONS; r Expenditures 9,550,078.72 3,072,276.80 127,457.64 324,202.67 - 452798.09 419,931.86 Reserve for encumbrances, June 30, 1970 462,592.09 80,426.89 94,720.83 222464.78 22,095232 - - - Adjust for expenditures of prior period 25,084.91 - - - - - - - .Reserve for impounded property taxes receivable, June 30, 1970 2772667.39 - - - - - - -_- Reimbursement contracts payable (Note 3) - 275,346.10 - - 31,713.69 - - - Reserve for refuse collections receivable, June 30, 1970 36,652.80 - - - - - - - Reserve for amounts due from other funds June 30, 1970 5223' 369.04 - - - - - - - Transfers to other-:funds - 12321,024.78 - - - - - Adjustment of prior years .revenue - - - - 13076.93 - - - Reimbursement for off-site construction - - - - 114,816.34 - - - TOTAL DEDUCTIONS 10,874,444.95 4,7493074.57 222,178.47 346,667.45 1692702.28 - 45,798,09 419.2931.86 BALANCE, JUNE 30, 1970 $ 1,652,061.36 $ 2,641,535.57 $ 396,-856.42 $ 111,979.85 $ 2,531,042.94 $ 77,310.38 $ 69,927.31 $ 5,710,199.85 See accompanying accountants' report and notes to financial statements. -5- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) For the year ended June 30, 1970 Actual Over or (Under) Estimated Actual Estimate PROPERTY TAXES: Current years - secured $ 3,017,181.00 $ 2,835,332.47 . $(181,848.53) Current years - unsecured 168,672.00 171,152.11 2,480.11 Prior years 57,576.00 71,945.28 14,369.28 Solvent Credits 1,000.00 .25 (999.75) Interest and penalties on delinquent taxes 19,771.00 12,146.06 (7,624.94) Aircraft 4,350.00 1,389.25 (2,960.75) TOTAL PROPERTY TAXES = 3,268,550.00 - 3,091,965.42_ (176,584.58) OTHER LOCAL TAXES: Sales and use taxes 1,700,000.00 1,647,917.22 (52,082.78) Franchises-utilities 200,000.00 173,920.43 (26,079.57) Franchises-dry gas 1,500.00 1,298.74 (201.26) Franchises-pipeline 16,000.00 13,008.27 (2,991.73) In lieu - water utility 46,500.00 49,967.33 3,467.33 Occupancy tax 28,000.00 30,415.31 2,415.31 Cigarette tax 314,000.00 340,454.56 26,454.56_ TOTAL OTHER LOCAL TAXES 2,306,000.00 2,256,981.86 (49,018.14) LICENSES AND PERMITS: . Licenses-business 156,000.00 179,674.78 23,674.78 Licenses-bicycle 1,200.00 1,530.00 330.00 Licenses-oil derrick 48,000.00 44,582.50 (3,417.50) Permits-building 250,000.00 214,242.50 (35,757.50) .i Permits-plumbing 73,000.00 -91,474.35 18,474.35 Permits-electrical 55,000.00 .94-883:38 39,883.38 Permits-heating 27,000.00 41:675.25 14,675.25 Permits-waste water 20,000.00 17,151.00 (2,849.00) Permits-street and curb 15,000.00 24,764.38 9,764.38 Other licenses 100.00 - (100.00) Other permits 5,000.00 3,724.00. (1,2 M OO) Miscellaneous-other - 1,072.00 1,072.00 TOTAL LICENSES AND PERMITS 650,300.00 714,774.14 64,474.14 FINES, FORFEITS_ AND PENALTIES: _ 4 Court fines 65,000.00 792169.39 14,169.39 See accompanying accountants' report and notes to financial statements. -6- I I - CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) (Continued) For the year ended June 30, . 1970 Actual Over or (Under) Estimated Actual Estimate REVENUE FROM USE OF MONEY AND PROPERTY: Interest income $ 80,000.00 $ 189,605.80 $ 109,605.80 Lease-Huntington Driftwood 39,600.00 39,600.00 - Rentals - land 3,000.00 2,921.00 (79.00) Rentals - buildings 21,000.00 - (21,000.00) Rentals-pier and concessions 8,000.00 6,512.48 (1,487.52) Rentals-beach and concessions 90,000.00 63,411.08 (26,588.92) Royalties and easements 42,000.00 43,589.21 1,589.21 Parking lots 208,000.00 145,248.25 (62,751.75) j Other . 1,000.00 1,458.87 458.87 TOTAL REVENUE -FROM USE i OF MONEY AND PROPERTY 492,600.00 492,346.69 (253.31) REVENUE FROM OTHER AGENCIES: Trailer coach licenses 45,000.00 46,904.57 1,904.57 State alcoholic beverage license fees 40,000.00 31,343.44 (8,656.56) County grants-lifeguard and beach maintenance 75,090.00 75,698.00 608.00 Lifeguard services 30,698.60 26,117.00 (4,581.00) Beach maintenance- . 11,967.00 13,436.00 1,469.00 State oil and gas lease 65,000.00 45,639.79 (19,360.21) Real property transfer tax 65,000.00 61,784.32 (3,215.68) State personnel and assistance program - 2,046.78 2,046.78 Other 3,000.00 3,5'53'.00 553.00 TOTAL REVENUE FROM OTHER AGENCIES 335,755.00 306,522.90 (29,232.10) CHARGES FOR CURRENT SERVICES: Zoning and subdivision 28,000.00 18,736.35 (9,263.65) Sale of maps and publications_ 4.,000.00 3,-001.40 (998.60) Oil well. application fees 7,000.00 3,600.00 (3,400.00) Miscellaneous filing and certification fees 500.00 335.00 (165.00) Plan check fees 130,000.00 95;259.94 . (34,740.06) Engineering and inspection fees 125.9000.00 62:741.70 (62,258.30) Weed abatement 40,000.00 38,515.40 (1,484.60) Special police-services 9,000.00 17,984.25 8,984.25 ! Refuse collection fees 470,000.00 454,801.30 (15,198.70) Other. 1,000.00 (1,000.00) TOTAL CHARGE FOR CURRENT SERVICES '814',560.00 694,975.34 (119,524.66) See accompanying accountants' report and notes to financial statements. -7- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE i (ESTIMATED AND ACTUAL) (Continued) For the year ended June 30,. 1970 Actual' Over or (Under) Estimated Actual Estimate , OTHER REVENUE: Sale of property $ - $ 151,181.80 $ 151,181.80 Surfing championship - - - Discounts earned 4,000.00 2,541.72 (1,458.28) Other 10,000.00 5,522.11 (4,477.89) Off hour inspection fees - 93.75 93.75 TOTAL OTHER REVENUE 14,000.00• 159,339.38 145,339.38 TOTAL GENERAL FUND REVENUE S 7.946.705.00 $ 7,796,075.12 ,$(150,629.88) i See accompanying accountants' report .and notes to financial statements. -8- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1970 Expenditures Chargeable Appropriations against Encumbrances Actual (After Current and Projects - (Over) Under Revisions) Appropriations Authorized Estimated City Council $ 31,066.00 $ 31.,060.61 $ - $ 5.39 - City Administrator 106,537.00 106,507.46 - 29,54 City Treasurer 15,516.00 : 151089.30 409.96 16,74 :City Attorney 114,109.00 113,186.46 880.58 41.96 City Clerk 78,514.00 77.,549.59 932.98 31.43 Purchasing department 31,066.00 30,839.60 207.42 18.98 Personnel 32,066.00, 32,045.09 - 20.91 Finance department 159,877.00 158,397.60 . 1,447.62 31.78 Traffic study 25.00 .07 10.11 14.82 Elections - 16,990.00 16,986.92 - 3.08 Planning department 142,363.00 141,892.62 430.41 : 39.97 Urban planning 35,347.00 35,.329.59 - 17.41 Municipal buildings 42,270.00 42,001.03 257.24 11.73 City general-non- departmental 25261,985.00 2,1085478,32 1535420.22 - 86.46 Fire department 1,606,370.00 1,477,938.07 128,349.90 - 82.03 Weed abatement 55,230.00. 52,895.59 2,315.00 1-9.41 Pol.ice. department 2,217,604.00 2,157,961.47 59,557.27 85,26 Administration-harbor . . and- beaches .49,075.00 482944.5.3 121.43 9.04 Lifeguard 334,055.00 331,842.61 2,140.62 69-.77'- Harbor maintenance . 675995..20 67,240.36 719.85 T34.99 Beach maintenance 153,466.80 - 150,748.86 23681.10 36,84 Parking facility . 79,570.00 76,197.74 3,333.34 38.92 Municipal pier 62,0.77.00 60,506.82 1,551.64 -18.54 Parking =meters _ 12,675.00 .12,_547.14 105.88 21.98 Civil defense 17,605.00 17,538.87 36.99 -29.14 Building 312,765.00 312,467.57 258.27 39.16 Oil field control 313895.00 31,852.40 . 24.57 18.03 - Engineering 355,977.00 354,715..59 1,219.32 42.09 Maintenance administration 3,780.00 3,769.66 - 10.34 Municipal yard 117,797.00 1165092.18. 1,668.61 36.21 Building maintenance 93,466.00 93,386.90 49.53 29.57 'Sewer system maintenance 184.5014.00 -126,615.95 57,356.62 41.43 C Storm drains 51,315.00 51,312.48 - 2.52 Street maintenance 379,745.00 375,280.59 4,422.28 42.13 Street bridges 30.000 26.92 - 3.08 -.Street trees 221,281.00 192,022.98 29,220.85 37.1-7 Street cleaning 88,957.00 86,899.76 25042.93 14.31 Marking and painting 119,112.00 112,678.30 6,403.43 30.27 Street lighting 301,719.00 300,667.17 1,016.12 35.71 Traffic signals 28,570.00 28,563.95 - 6.05 TOTAL EXPENDITURES AND ENCUMBRANCES $ 10,013,875,00 $ 9.550;078,72 $ 462,592,09 $ 1,204,19 I See.:accompanying accountants' report and9notes to financial statements. TR CITY OF HUNTINGTON BEACH BALANCE SHEETS - SPECIAL REVENUE FUNDS June 30, 1970 Park and Planned Local Recreation Drainage Music Animal Facility Facilities and Promotion Special Gas License Fee ASSETS Total Fund _ Fund Sewer Fund Fund Tax Fund Fund Treasurer's cash $ 3,131,618.61 $ 826,993.86 $ 1,082,912.42 $ 1,138,911.97 $(21,160.97) $ 95,965.11 $ 7,996.22 Accounts receivable .3,945.58 3,074.37 853.33 - - - 17.88 Accrued interest receivable 43,212.55 13,620.90 18,901.37 10,690.28 - - - Interfund loan receivable 215,430.00 - - 215,430.00 - - - TOTAL ASSETS $ 3,394,206.74 $ 843,689.13 -_ $ 1,102,667.12 $ 1,3651032,25 $(21,160.97) $ 95,965.11 $ 8,014,10 LIABILITIES, RESERVES AND FUND BALANCE Accounts payable $ 135,301.40 $ 93,171..91 $ 275,30 $ - $ 1,009.60 $ 32,830.49 $ 8,014.10 Accrued payroll 32,903.22 32,102.22 - - 801.00 - - Reimbursement contracts payable 275,346.10 - 273,600.10 1,746.00 - - - Refundable acreage fees 11,346.00 - 11,346.00 - - � , Miscellaneous deposits 2,997.67 2,9"97.67 - - - - - Due to other funds 2,865.49 _2,865.49 - - - - - Interfund loans payable 198,000.00 - 198,000.00 - - - Reserve for Bolsa Drainage 13,484.40 - 13,484.40 - - - - Reserve -for encumbrances, June .30, 1970 80,426.89 77,642.43 - - . 2,784.46 - - Fund balances (deficit) 2,641,535.57 634,909.41 617,307.32 1,351,940.25 (25,756,03) 63,134.62 - TOTAL LIABILITIES, RESERVES AND FUND BALANCE S 3,394,206.74 $ 843,689.13 $ 1,102,667.12 $ 1,365,032.25 $(21,160.97) $ 95,965.11 $ 8,014.10 i, F. See accompanying accountants' report an& notes to financial statements. -10- 77 T._ / CITY OF HUNTINGTON BEACH _ STATEMENT OF CHANGES IN FUND BALANCES - SPECIAL .REVENUE FUNDS _ For the,year ended June.30, 1970 Park and Planned Local Music and Recreation 'Drainage ..Animal. Promotion Facility Facilities Traffic Parking Auto in Lieu Special License Fee . Total Fund Fund Fund Sewer Fund Safety Fund Meter Fund Tax Fund Gas Tax'--Fund Fund BALANCE, JULY 1,. 1969 $ 2,940,317�67 $ - $ 842,883,74 $ 622,557.81 $ 1,119,924.52 $ - $ - $ - $ 354,951.60 $ - ADD; - Revenue 4,374,918.18 59,743.12 1,236,003,02 547,88L 57 382,523.50 232,168.51 61,911.45 795,228.86 964,459.50 94,998.65 Reserve for encumbrances, July 1, 1969 cancelled 71,268.37 - 1,470.69 172204.88 - - - - 52,592.80 - Adjustment of prior years expenditures . 4,105.92 - - 4,105.92 - - - - - E. TOTAL BALANCE AND ADDITIONS 7,390,610.14 59,743.12 2,080,357.45 1,191,750.18 1,502,448.02 232,168.51 .612911 .45 795,228,86 1,372,003.90 94,998.65 DEDUCT- Expenditures 3,0722276.80 82,714.69 1,367,805.61 300,842.76 148,761,77 - - _ 1,083,869.28 88,282.69 Transfers to other funds 1,321,024.78 - - - - 232,168.51 61,911.45 795,228.86- 225,000.00 6,715.96 ti Reimbursement contracts payable (Note 3) 275,346.10 - - 273,600.10 1,746.00 Reserve for encumbrances June 30, 1970 80,426.89 2,784.46 77,642,43 - - - - - - TOTAL DEDUCTIONS 4,749,074.57 85,499.15 1,445,448.04 574,442,86 150,507.77 2322168.51 61,911.45 795,228.86 1,308,869.28 94,998.65 BALANCE (DEFICIT) , JUNE 30, 1970 $ 2,641,535.57 $(25,756,03) $ 634,909.41 $ 617,307,32 $ 1 ,351,940.25 $ - $ - $ - $ 63,134;62 x. See accompanying accountants' report and notes to financial statements. -11- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUE For the year ended June 30, 1970 Park and Planned Local Music and Recreation Drainage Animal Promotion, Facility Facilities Traffic Parking Auto in Lieu Special License Fee Total Fund Fund Fund Sewer Fund Safety Fund Meter Fund Tax Fund Gas Tax Fund Fund Property taxes $ 639,920.91 $ 55,742.24 $ 584,178.67 $ - �_ Recreation department ;'. fees and charges 79,875.24 - 79,875.24 - - - - - - - Rental 5,764.50 - 5,764.50 i Sewer permits 123,595.72 - - - 123,595.72 - - m - Interest 210,523.39 - 43,171.93 73,920.59 68,732.28 - - - 24,698.59 - Local assessments 664,156.48 - - 473,960.98 190,195.50 - - - - - Vehicle code fines 232,168.51 - - - - 232,168.51 - - - - Parking meter collections 61,911;45 - - - - - 61,911.45 - - - Motor vehicle license fees 795,228.86 - - - - - - 795,228.86 - State gasoline taxes 939,760.91 - - - - - - - 939,760e91 - Animal licenses 94,998.65 - - - - - - - - 94,998.65 Subdivision licenses 75,483.00 - 75,483.00 - - - - - - - Unit lot fees ,444,991.55 - 444,991.55 - - - - - - - Other revenue 6,539.01 4,000.88 2,538.13 - - - - - - - TOTAL $ 4,374,918.18 $ 59,743.12 $ 1,236,003.02 $ 547,881.57 $ 382,523.50 $ 232,168.51 $ 61,911.45 $ 795,228.86 $ 964,459>50 $ 94,998;65 r: f. See accompanying .accountants' report and notes to financial statements. ` -12- L`- i CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES AND ENCUMBRANCES i (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1970 Encumbrances Actual and Projects (Over) Under Appropriated Expended Authorized Estimated i Music and Promotion - Fund $ 85,545.00 $ 82,714.69 $ 2,784.46 ,$ 45.85 Park and Recreation Facility Fund $ 1,445,644,00 $ 1,367;805.61 $ 77,642.43 195.96 Planned Local Drainage' Fund $ 375,000.00 $ 300,842.76 , - $ 74,157.24 Sewer Fund $ 205,000.00 $ 148,761.77 - 56,238,23 Special Gas Tax Fund $ - $ 1,083,869.28 $ - $(1,083,869,28) Animal License Fee Fund $ - $ 88,282.69 $ - ,$ (88,282,69) i I - i i I I I ' f See accompanying accountants' report and notes to financial statements, -13- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) For the year ended June 30, 1970 CAPITAL OUTLAY FUND Actual Over or (Under) Estimated Actual Estimate Property taxes - secured $ 300,325.00 $ 282,224.50 $(18,100.50) Property taxes - unsecured 16,833.00 17,080.55 247.55 Property taxes-prior years 5,746.00 7,179.95 1,433.95 Interest and penalties 1,973.00 1,212.14 (760.86) Interest income 10,000.00 24,117.90 14,117.90 Earned discounts - 2.13 2.13 TOTAL $ 334,877.00 $ 331,817.17 $ (3,059.83) LIBRARY FUND Property taxes - secured $ 367,354.00 $ 345,2i3.75 $(22,140.25) Property taxes - unsecured 20;590.00 20,892.74 302.74 Property taxes-prior years 7,028.00 8,782.45 1,754.45 Interest and penalties 2,413.00 1,482.68 (930.32) Fines and fees 11,500.00 10,629.26 (870.74) Discounts earned 75.00 16.54 (58.46) Interest income - 4,927.16 4,927.16 TOTAL $ 408,960.00 S 391,944.58 ,$(17,015.42) 1955 WATER BOND INTEREST AND REDEMPTION FUND Property taxes - secured $: 43,090.00 $ 40,494.40 $ (2,595.60) Property taxes - unsecured 2,854.00 2,896.27 42.27 Property taxes-prior years 974.00 1,217.47 243.47 Interest and penalties 335.00 205.54 (129.46) Interest income • 10,000.00 3,941.32 (6,058.68) I _ TOTAL $ 57,253.00 S 48,755.00 $ (8,498,00) i 1970 PARK BOND CONSTRUCTION FUND Proceeds from. sale of bonds $ 6,000,000.00 Interest income 130,131.71 I - TOTAL $ 6,130,131.71 See accompanying accountants' report and notes to financial statements. -14= i CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1970 CAPITAL OUTLAY FUND Expenditures Chargeable Encumbrances" Actual Appropriations Against Current and Projects (Over) Under (As Revised) Appropriations Authorized Estimated Equipment office - Attorney $ 1,465.00 $ 1;460.76 $ - $ (4.24) Equipment furniture - Attorney 275.00 - - (275.00) Equipment books - Attorney 9,100.00 11,143.20 366.08 (7,590.72) Equipment general - Attorney 200.00 - - (200.00) Equipment office - finance 53000.00 - - (5,000.00) -Vehicle-pickup - finance 4,465.00 4,464.90 - (.10) Vehicles, planning 3,535.00 3,531.01 - (3.99) Equipment office - planning 475;00 - - (475.00) Vehicle, fire 2,800.00 - (23800.00) Vehicle, pickup - fire 25,610.00 2,606.07 - (3.93) Equipment general - fire 43255.00 - 43252.50 (2.50) Equipment office - fire 660.00 659.82 - (.18) Equipment office - police 920,00 917.06 - (2.94) Equipment general - police 63250.00 - - (6,250.00) Building - police 19,150.00 183149.62 - (.38) Vehicle, .jeep - lifeguard 3,390.00 33386.04 - (3.96) Equipment radio - lifeguard 680.00 - 663.48 (16.52) Equipment general - lifeguard 23010.00 1,793.90 - (216.10) Equipment boat. - harbor 21,170:00. - 215,163.30 (6.70) Vehicle, pickups - beach 9,655.00 63928.75 23723.96 (2.29) Improvements, other - beach 3,000.00 - - (33000.00) Vehicle, pickup - parking 23200.00 - - (23200.00) Equipment office - building 11.1131.00 13595.00 - (9,536.00) Equipment radio - oil field 665.,00 663.48 - (1.52) Vehicle, . auto - engineering 2,000.00 - - (2,000.00) Vehicle; pickup engineering 9,150.00 43958.50 43186.98 (4.52) Equipment radio - engineering 1,390.00 1,389.36 - (.-64) Municipal yard - building 115.00 110.25 (4.75) 'Vehicle,- building maintenance 33390.00 3,385.13 - (4.87) Vehicle,. pump station 3,265.00 3,263.85 (1.15) Improvement storm drain 233325.00 5,553.01 - (17,771.99) Vehicles - streets 31,450.00 19,236.98 1231209.68 (3.34) Vehicles, off road streets 34,380.00 11,308.50 233068.50 (3.00) Equipment radio - streets 1,995.00 1,990.45 - (4,55) Improvement Pacific Coast Highway 835.00 832.97 - (2.03) Vehicles, street trees 23300.00 - - (2,300.00) Vehicle truck, street trees 26,200.00 - 263086.35 (113.65) Equipment, radio: - street trees 1,330.00 13326.98 - (3.02) Improvement Newport West 810.00 807.85 - (2.15) Vehicle, street cleaning . . 7,000.00 - - (7,000.00) Vehicle sweepers,- street cleaning 153000.00 12,647.10 - (2,352.90) Improvement street lights 14,575.00 12,347.10 - (2,227.90) TOTAL CAPITAL OUTLAY $ 293,571.00 $ 127,457.64 $ 94,720.83 $01.392.53) See accompanying accountants' report ani5notes to financial statements. i CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1970 LIBRARY FUND Expenditures Chargeable Against Encumbrances Actual i Appropriations .Current and Projects (Over) Under (As Revised) Appropriations Authorized' Estimated Salaries, permanent $ 171,895.00 $ 171,892.44 $ - $ 2.56 Salaries, temporary 42,495.00 42,490.53 - 4.47 Salaries, overtime 2,415.00 2,411.88 - 3.12 Utilities 3,575.00 3,571.65 - 3.35 Commission - telephone 2,420.00 2,417.64 - 2.36 Postage 1,524.00 1,519.80 - 4.20 Supplies, office 1,715.00 1,533.49 178.52 2.99 Supplies, special 5,265.00 4,514.01 746.11 4.88 Supplies, book repair 3,390.00 1,521.14 12866.94 1.92 j Vehicle operation . 2,430.00 2,427.72 - 2.28 Conferences and meetings - department heads 705.00 702.50 - 2.50 Conferences and meetings - staff 45.00 42:94 - 2.06 Dues and memberships 456.00 453.47 - 2.53 Books 60.4070.00 44,452.54 15,615.90 1.56 Books and periodicals 25,120.00 21,910.26 3,209.53 .21 Books, junior 5,200.00 3,501.59 333.10 1,365.31 Books, audio visual 5,160.00 5,033.96 124.27 1.77 Books, .,government pamphlets - - - - Maintenance building and grounds 4,015.00 3,629.23 383.57 2.20 Maintenance office equipment 90.00 86.10 - 3.90 Supplies, audio -visual 75.00 74.59 - .41 Contracted - book services 3,755.00 3.,751.68 - 3.32 Maintenance department equipment 315.00 306.18 6.84 1.98 Miscellaneous 580.00 576.28 3.72 Equipment - office 1,835.00 . 1,833.17 - 1.83 Equipment library 3,565.00 3,547.88 - 17.12 TOTAL LIBRARY $ 348,110.00 $ 324,202.67 $ 22,464.78 $ 1,442.55 I ' i 1970 PARK BOND CONSTRUCTION FUND Administration fees to fiscal agent $ 42,373.36 $ 42,373.36 $ - $ - Construction costs 377,558.50 377,558.50 - TOTAL $ 419,931.86 $ 419,931.86 $ $ See accompanying accountants' report and notes to financial statements, -16- i CITY OF HUNTINGTON BEACH BALANCE SHEETS - WATER UTILITY FUNDS June 30,. 1970 1963 Water Revenue Bond Interest and 1963 Water Water Utility Redemption Revenue Bond ASSETS Fund Fund Reserve Fund Total Treasurer's cash $ 1,004,794.22 $ - $ - $ 1,004,794.22 Cash and investments with fiscal agent - 86,143.05 224,788.75 310,931.80 Accounts receivable 132,338.61 - - 132,338.61 Accrued interest receivable 16,743.90 - - 16,743.90 Due from other funds 74,839.09 - - 74,839.09 Deposits 32,269.00. - - 32,269.00 Due from state of California 71.50 - - 71.50 Utility plant in service (less accumulated depreciation of $1,224,429.78 Notel) 14,102,434.60 - - 14,102,434.60 TOTAL ASSETS $ 15,363,490.92 $ 86,143.05 $ 224,788.75 $ 15,674.922,72 LIABILITIES, RESERVES AND FUND BALANCE Accounts payable $ 142,224.06 $ $ 142,224.06 j Accrued payroll 7,593.61 - - 7,593.61 i Reimbursement contracts j payable 31,713.69 - - 31,713.69 Accrued bond interest, 1 1963 water bonds - 21,295.30 - 21,295.30 Matured interest payable - 4,847.75 - 4,847.75 Miscellaneous deposits 235.05 - - 235.05 Due to other funds 522,369.04 - - 522,369.04 Reserve for encumbrances 22,095.32 - - 22,095.32 Advance from municipality general obligation bonds 385,000.00 - - 385,000.00 Revenue bonds payable 3,480,000.00 60,000.00 - 3,540,000.00 Contributions in aid of construction (Note 1) 8,373,398.45 - - 8,373,398.45 City contributions to water fund 92,607.51 - - 92,607.51 Fund balance 2,306,254.19 - 224,788.75 2,531,042.94 TOTAL LIABILITIES, RESERVES AND FUND BALANCE .$ 15,363,490.92 $ 86,143.05 $ 224,788.75;, $ 15,674,422.72 See accompanying accountants' report and notes to financial statements. j -17- i CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCES -, WATER UTILITY FUNDS For the year ended June 30, 1970 1963 Water Water Utility Revenue Bond Fund Reserve Fund Total BALANCE, JULY 1, 1969 $ 1,871,561.71 $ 215,545,-00 $ 2,087,106.71 ADD: Net income 583,36.7.11 9,243.75 592,610.86 - Reserve for encumbrances July_ 1, 1969 21,027.65 - .21,027.65 TOTAL BALANCE AND ADDITIONS 2,475,956;47 224,788.75 2;700,745.22 DEDUCT: Reserve for encumbrances June 30, 1970 22,095.32 - 22,095.. Adjustments to prior year's revenue 1,076.93 - 1,076.93 Reimbursement contracts payable. 31,713.69' - 31,713.69 Reimbursement for off-site construction 114,816.34 - 114,816.34 i TOTAL DEDUCTIONS 169,702.28 - 169,702.28 j BALANCE, JUNE..30, 1970 $ 2,306,254.19 . _$ 224,788.75 ,$ 2,531,042.94 See accompanying accountants', report and notes to financial statements'. 1 - CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1970 OPERATING REVENUE: Sales-metered $. 1,621,982.52 Sales-unmetered 2,078.97 Sales-irrigation 14,310.67 Sales-municipal 21,736.14 Sales-construction 5,469.29 _ TOTAL OPERATING REVENUE .1,665,577.59 OPERATING EXPENSES: Source of Supply: Labor $ 3,651.48 Expense 286.26 Water 295,551.32 Maintenance - labor - Maintenance - expense 248.93 Total Operation 299,737.99 Pumping expense: - Labor 4,570.09 Expense- 1,457.62 Purchased- power -48,187.55 Pump tax 182,764.80 Maintenance - labor 1,357.08 Maintenance - expense 5,391.75'. '' Total Pumping 243,728.89 Water'Treatment Plant: Labor 3,966.94 Expenses 6,515.04 Maintenance - labor 113.76 Expense - equipment 537.45 Total Water Treatment -. 11,133.19 Transmission and Distribution: Labor, general 35,027.09 Labor, , fire hydrants 1,239.63 Labor, services 1,433.14 Labor, meter repairs 22,701.69 Labor, valve operations 6,721:46 Labor, inspection 463.82 Expenses, general 5,213.12 Expenses, fire hydrants (722.57) Expenses, services 182.11 Expenses, meter-repairs 3003.62 Expenses, valves 5.17 Expenses, , other 12199.09 Total Transmission and. Distribution 76,767.37 See accompanying accountants' report and notes-:to financial statements. -19- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June:30, 1970 OPERATING EXPENSES: (Continued) Customer Accounting: Labor, general $ 16,616.38 Labor - meter reading 653.22 j Labor -- collection 880.•28 Customer accounting 68,156.91 Expenses - collection 446.58 Total Customer Accounting $ 86-,753.37 Administrative and General: Salaries, Supervisor. -17,813.68 Office supplies 414.91 Utilities, general 12,066.25 (. . Retirement, employees 8,440.93 Uniform allowance 249.04 Conferences and meetings 1,247.75 Books and periodicals 68.71 Dues and memberships 139.00 Total Administrative and General 40,440.27 Other Expenses: Depreciation (Note 1) 315,360.00 Vehicle operation 9,007.05 Power equipment operation... 41.57 Contract engineering 1,039.66 Radio maintenance 840.00 Property tax lease 2,611.69 Refund - SCW contract 4,358.38 San Joaquin lease 100,000.00 i Reservoir lease 10.00 Cross connection lease 300.00 Small tool repairs 7.26 Other expense 212;64 'i Total Other Expenses 433,788.25 j TOTAL OPERATING EXPENSES 1,192,349.33 OPERATING INCOME 473,228.26 See accompanying accountants' report and notes to financial statements. 1 . -20- I CITY OF HUNTINGTON BEACH' WATER UTILITY FUND - STATEMENT OF INCOME_ (Continued) 1 For the year ended June 30, 1970 i NON-OPERATING REVENUE: Interest income $ 69,413.72 Fire hydrant rental 32,400.00 Reimbursable services 225.56 Acreage fees 104,897.04 Tract fees 63,696.05 New services 25,240.78 Earned discounts 200.26 Other 5,214.07 TOTAL NON-OPERATING REVENUE 301,287.48 1 LESS NON-OPERATING EXPENSE: Fiscal agent fees 1,463:90 Interest transferred to General Fund on G. 0. Bonds 10,675.00 Interest on 1963 Revenue Bonds 129,042.40 Payments to City in..lieu. of taxes 49,967.33 TOTAL NON-OPERATING EXPENSE 191,148.63 NET NON-OPERATING REVENUE $ 110,138.85 NET INCOME 583,367.11 i . See accompanying accountants' report and.notes -to financial statements. -21- j i CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS June 30, 1970 1. The Water Utility Plant in Service is composed of the following assets: i Accumulated Net j Cost Depreciation Book Value Assets acquired by City at cost $ 7,099,356.36 $ 850,011.80 $ 6,249,344.56 Assets contributed to City. by subdividers, at value as estimated. by City personnel . 8,227,508.02 374,417.98 7,853,090.04 TOTAL $ 15,326.,864.28 $ 1,224,429.78 $14,102,434.60 -2. The outstanding bonded -debt of- the City consists of the following: 1955 General Obligation Water Bonds with interest rates, 2% to 3%. Maturing annually on August 1 in installment's of $35,000"to 1980 $ 385,000.00 1963 Water Revenue Bonds authorized but unissued $ 1,950,000.00 1963 Water Revenue Bonds, Series A, i 3.25% ,to 4.75%. Maturing annually on November 1 in installments as ' follows: 1970-71 $ 180,000 1984-85 $ 320,000 j 1972-73 200,000 1986 170,000 1974-76 330,000 1987--88 360,000 1977-78 240,000 " 1989 190,000 1979-80 260,000 1990 200,000 1981 140,000 1991 210,000 1982-83 300:000, 1992-93 440,000 -TOTAL $ 3,540,000.00 .1970 Park Bonds, with interest rates 5% to 6%. Maturing annually on .March.1 in varying amounts beginning in 1971 with final maturity in.1995. $ 6,000,000.00 See accompanying accountants' report. -22- I - i i CITY OF HUNTINGTON BEACH NOTES TO FINANCIAL STATEMENTS i (Continued) June 30, 1970 i - 3. All water and sewer reimbursement agreements provide for reimbursement j of developers' costs incurred in constructing water and sewer facilities. Reimbursement. is required to be made from fees collected from users of the facilities up to the amounts stipulated in the agreements but for a i period not to exceed five years from completion of the -facilities. After five years no further reimbursements are required to be made. Drainage reimbursement agreements provide for similar reimbursements except that they do not contain the five year limitation. These agreements provide i for full reimbursement of the amount stipulated out of fees collected from future users. Prior to the current fiscal year, the City followed the practice of recording as revenue fees collected from the users of facilities. Reimbursement payments to developers were charged to, j expenditures. The City now follows the practice of recording the fees as a liability as they are collected and charges payments to developers .under the agreements to. a _liability account. I I ' i - l - i See accompanying accountants' report. -23- I i I I I I f ' I , I i I I I SUPPLEMENTARY INFORMATION I I i 1 1 CITY OF HUNTINGTON BEACH SUPPLEMENTARY INFORMATION TREASURER'S CASH AND SHORT TERM INVESTMENT: 1 Treasurer's cash and investment balances at June 30,. 1970 consist of i the following: Demand Deposits: Bank of America • General Account $ 512,903.44 Security First National Bank: Treasurer's Trust Fund 118.00 Water Account 52,747.96 United California Bank: Special Assessment Fund 23,821.35 Treasurer's Trust Fund 8.7,950.00 Total Demand Deposits $ 677,540.75 i Time Deposits: I Security Pacific National Bank 950,000.00 i -Bank of America 11,980,000.00 Total. Time Deposits 12,930,000.00 f TOTAL TREASURER'S CASH $ 13,607,540.75 REVENUE: Revenue -of the General Fund totalled $7,796,075.12 for the year i ended June 30, 1970, an increase of $837.,130.44 over the previous year. A comparative summary statement of revenue follows: Increase 1968-69 1969-70 (Decrease) Property taxes $ 2 -864,690.64 $ 3,091,965.42 $ 227,274.78 Water utility •in. lieu taxes 48,064.39 49,967.33 1,902.94 Franchise 193,970.80 188,227.44 (5,743.36) Sales and use taxes 1,350,060.80 1.,647,917.22. 297..,856.42 Occupancy tax 27,220.42 30,415.31 <3,194.89 i Cigarette tax ,319,525.15 340,454,56 20,929.41 Business- licenses 156,534.03 179,674.78 23,140.75 Other licenses and permits 5192495.84 535,099.36 15,603.52 Pier and rentals and parking lot collections - 257,692.81 257,692.81 Real property transfer tax 58,789.75 61,784.32 22994.57 Engineering, inspection. and plan 'check fees 238',541.50 158,001.64 (80,539.86) All other sources 1,182,051.36 1,2542874.93 72,823.57 TOTAL REVENUE $ 6,958,944.68 $ 7,796,075,12 $ 837,130.44 See accompanying accountants' report. -24- i i i i 1963 WATER REVENUE BONDS: Water revenue bonds in the amount of $5,700,000.00 were approved by the voters at an election held April 30, .1963, and on November_ 1, 1963, the City sold a portion .of *the bonds amounting to $3,750,000.00. Under the provisions of Resolution #1844, certain cash accounts I were established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds. in a systematic manner. Payments may be made from these accounts only as provided by law and the resolution mentioned above. Security Pacific National Bank, Main Office, Los Angeles is fiscal agent for these bonds 1963 WATER REVENUE BOND INTEREST AND REDEMPTION FUND: ! Payments from this fund are -restricted for payment of bond interest i - Ym P Ym and principal of the water revenue bonds. The bond resolution requires that the. fiscal agent set aside out of the-bond revenue -fund at feast one-sixth .of the semi-annual interest maturity each month and at least one-twelfth of- the bond principal that will mature and i be payable within the ensuing "year. i 1963 BOND RESERVE FUND: j - From the proceeds of the bond .issue an amount of $175,000.00 (a sum equal to the maximum annual debt service) was required to. be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of � principal al and interest on the bonds- in the event that sufficient monies are not available from the Bond Interest and Redemption Fund. Any monies used out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immediately from the Bond Surplus or the- Bond Revenue Fund. See accompanying accountants' report. -25- i . I - 1970 PARK BONDS: At an election held June 3,. 1969, the voters authorized the issuance of $6,000,000.00 in bonds for the purpose of providing park and recreational facilities to the City of Huntington' Beach. Bonds were issued as of March 1, . 1970 with interest coupons attached. * Interest for the first year at 5% is payable March•l, 1971 and thereafter in .semi-annual payments on September 1 and March -1 at rates varying } from 5% to 6%. Principal payments are scheduled to be made annually on March of each year beginning in.1971 with final maturity in. 1995. I I . . I E 1 i - i f ; See accompanying accountants' report. -26- I i i l CITY OF HUNTINGTON BEACH ACCOUNTANTS' REPORT JUNE 30, 1969 CITY OF HUNTINGTON BEACH June 30, 1969 INDEX Page Number Accountants' Report 1 - 2 Combined Balance Sheet - All Funds 3 - 4 Combined Statement of Changes in Fund Balances - All Funds 5 General Fund: Statement of Revenue - Estimated and Actual 6 - 8 Statement of Expenditures and Encumbrances Compared with Authorizations 9 - 10 Special Revenue Funds: Balance Sheets 11 Statement of Changes in Fund Balances 12 Statement of Revenue 13 Statement of Expenditures and Encumbrances - . Compared with Authorizations 14 Capital Outlay Fund: Statement of Revenue - Estimated and Actual 15 Statement of Expenditures and Encumbrances - Compared with Authorizations 16 Library Fund: Statement of Revenue - Estimated and Actual 15 Statement of Expenditures and Encumbrances Compared with Authorizations 17 1955 Water Bond .Interest and Redemption Fund: Statement of Revenue - Estimated and Actual 15 Water Utility Funds: Balance Sheets 18 'Statement of Changes in Fund Balances 19 Statement of Income 20 - 21 Note s to Financial Statements 22 Supplementary Information 23 - 25 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS - ELLIS C.DIEHL,C.P.A.(1925-1956) OTHER OFFICES AT: 1910 NORTH BUSH STREET - BRYN B.EVAN S,C.P.A. - 705 EAST MAIN STREET WIN G.PETERS,C.P.A. - SANTA ANA,CALIFORNIA 92706 SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A.- KIM eeRLv 2-4453 - - DONALD E.CALLAHAN,C.P.A. WALNUT-5-2579 - L.PETER SCHERER,C.P.A. WARD M.GALLACHER,C.P.A. 535 NORTH H STREET JOHN A.RAABERG,C.P.A. December 22, 1969 LOMPOC,CALIFORNIA RAYMOND V. FRAZIER,C.P.A. - REGENT 6-8252 ACCOUNTANTS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the balance sheets of the various funds of the City of Huntington Beach at June 30, 1969 and the related ,statements of changes in fund balances, revenue, and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included -such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that, as described in Note 1 to the financial statements, a substantial portion of the cost of Water Plant in service is based on estimates made by City personnel, and it was not within the scope of our examination to verify that portion of the cost. In addition, we did not verify the liability in connection with agreements with subdividers providing for refund of water and sewer acreage fees since accounting records in connection with these refund agreements were not complete. Also, we did not confirm accounts receivable, however, we satisfied ourselves as to such amounts by means of other auditing procedures. The general fixed assets of the City are not included in. the accom- panying financial statements. In our opinion, the accompanying statements present fairly the financial position of the General Fund Special Revenue Funds (except Sewer Fund) Capital Outlay Fund Library Fund 1955 Bond Construction Fund 1955 Bond Interest and Redemption Fund W.O.C.W.B. Agency Fund Treasurer's Departmental Trust Fund Special Assessment Fund Treasurer's Special Assessment Fund General Bonded Debt -1- at June 30, 1969, and the results of fund transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Since we: were unable to satisfy ourselves as to the liability with regard to water and sewer refund agreements and, as described in Note d to the financial statements, since a substantial portion of the cost of the water plant in service is based on estimates made by City personnel, we are unable to express an opinion on the financial position of the Water Utility and Sewer Funds at June 30, 1969 and the results of their transactions for the year then ended. As a result of our examination, however, it is our opinion that the statements present fairly the assets and liabilities (except t'L:.i .liability with regard to water and sewer refund agreements and cost of contributed water plant in service as described in Note 1 to the financial statements) of the Water Utility and Sewer Funds at June 30, 1969, and their revenues (except acreage fees) and expenditures (except depreciation expense) for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying financial statements do .not present the over-all financial po�3it%cn of the City at June 30, 1969. The accompanying supplementary information has been subjected to the tests and other auditing procedures applied in the examination of the financial statements mentioned above and, in our opinion., are fairly stated in all material respects relating to the financial statements taken as a whole. -2- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEET - -.ALL FUNDS June 30, 1969 Special Capital Water .:: ASSETS General Fund Revenue Funds Outlay Fund Library Fund Utility Funds Treasurers cash and short term investments $ 3,408,154.19 $ 3,393,313.81 $ 426,807.17 $ 116,742.94 $ 852,289.98 Cash. and Investments with fiscal agent - - - - 294,821. 16 Petty cash 3,000.00 - _ 50.00 - Accounts receivable 35,020.14 4,847.72 10.69 115,505.31 Impound ed:property, taxes-receivable 164,773.53 - - - - Interfund loan receivable 26,085.93 160,000.00 - - - Due from Water Fund for 1955 Bond Interest and Redemption 519,885.50 - - - - Due from other Funds 77,808.47 - - - 47.25 Due from County of Orange 13,500.00 - - - - Due from other Municipalities - 21,000.00 - - 29,269.00 Plant in service, net (Note 1) - - - - 14,115,134.13 TOTAL ASSETS ,$ 4,:248;.227.76 $ 3,579,161.53 $ 426,807.17 - $ 116,803.63 $ 15,407,066.83 LIABILITIES, RESERVES AND FUND BALANCE Accounts payable $ 302,917.26 $ 170,294.40 $ 40,334.31 $ 8,644.96 $ 160,757.74 Accrued payroll 226,460.19 23,543.66 - 7,845.57 4,953.96 Matured interest payable - - - - 4,013.50 Accrued bond interest, 1963 water bonds - - - - 21,929.30 Refundable acreage fees - 11,346.00 - - - Miscellaneous deposits 3,324.44 10,402.67 - 100�00 - Due to other funds 71.83 22,483.31 - 575,186.08 Interfund loans payable - 160,000.00 - - 26,085.93 Prepaid licenses and oil permits 30,922.34 - - - - Advances for construction - - - - - Matured bond interest payable - - - - - General bonded debt - - - - - Revenue bonds payable - - - - 3,620,000.00 Reserve for encumbrances 114,335.65 206,289.42 104,690.91 45,419.98 21,027.65 Reserve--for::amount-.due. from other-,Municipalities - 21 000.00 - - - Reserve for impounded property taxes receivable 164,773.53 - - - Reserve for payment of general obligation bonds - - _ _ 420,000..00 Reserve for Pavilion 53,051.56 - - - - Reserve for amounts due from other funds 569,493.50 - - - - Reserve for Bolsa Drainage - 13,484.40 - - - Reserve for interfund loans receivable 26,085.93 - - - - Reserve for future engineering 73,522.77 - - - - Reserve for contingencies 145,388.21 - - - - Reserve for refuse collection charges 122,928.35 - - - Contributions in aid of construction (Note 1) - - - - 8,373,398.45 City contributions to Water Fund - - - - 92,607.51 Reserve for refuse contingency 432,000.00 - - - - Fund balance 1,982,952.20 2,940,317.67 281,781.95 54,793.12 2,087,106.71 TOTAL LIABILITIES, RESERVES AND FUND BALANCE $ 4,248,227.76 . $ 3,579,161.53 $ 426,807.17 $ 116,803.63 $ 15,407,066.83 See accompanying accountants' report and notes to financial statements. -3- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEETS - ALL FUNDS (Continued} June 30, 1969 Treasurer-'s 1955 Bond 1955 Bond Treasurer's Special Special Construction Interest and W.O.C.W.B. Departmental Assessment Assessment General ASSETS. Fund Redemption Fund Agency Fund Trust Fund Funds Fund Bonded Debt Treasurer's cash and short term investments $ 77,310.38 $ 66 970.40 $ 163 153.33 $ 89,430.26 38 444.93 -$ $ 6,655.45 $ Cash and investments with fiscal agent - 660.00 - - - Petty cash - 50.00 - - - - Accounts receivable - Interfund loan receivable Due from Water Fund for 1955 Bond Interest and Redemption Due from other Funds Due from other cities - - 55,776.00 - - - - Due from other municipalities - - - Plant in service, net (Note 1) Amount to be provided for Bond Redemption - - - - - - 420,000.00 TOTAL ASSETS $ 77,310.38 S 67,630.40 $ 218,979.33 $ 89,430.26 $ 38,444.93 $ 6,655.45 $ 420,000.00 LIABILITIES, RESERVES'.AND-F:UND BALANCE Accounts payable $ - $ - $ - $ - $ - $ $ - Accrued payroll . - - - - - - Matured interest payable - - - - - - Accrued bond interest, 1963 water bonds - - - - - Refundable acreage fees - - - - - - - Miscellaneous deposits - - 218,979.33 89,430.26 - - - Due to other funds - - - _ Due to Assessment District bondholders - - - - - 6,655.45 - Interfund loans payable - - - - - - - Prepaid licenses and oil permits - - - - - - - Advances for construction - - - - - - Matured bond interest payable - 660.00 - - - - General bonded debt - - - - - 420,000.00 Revenue bonds payable Reserve for encumbrances - - - - - - Reserve for amount due from other municipalities - - - - - - - Reserve for payment of general obligation bonds Reserve for Pavilion Reserve for amounts due from other funds - - - - - Reserve for Bolsa Drainage Reserve for interfund loans receivable Reserve for future engineering Reserve for contingencies Contributions in aid of construction (Note 1) City contributions to Water Fund Investment in fixed assets Fund balance 77,310.38 66,970.40 - - 38,444.93 - - TOTAL LIABILITIES, .'RESERVES AND FUND BALANCE $ 77,310.38 67,630.40 $ 218,979.33 $ 89,430.26 $ - 38,444.93 $ 6,655.45 S 420,000.00 See accompanying accountants' report and notes to financial statements. -4- CITY OF HUNTINGTON BEACH COMBINED STATEMENY OF CHANGES IN FUND BALANCES -. ALL FUNDS For the year ended June 3-0,. 1969 1955 Bond 1955 Bond Interest and Special Capital Water Construction Redemption General Fund Revenue Funds Outlay Fund Library .Fund Utility Funds Fund Fund BALANCE, JULY 1, 1968 $ 1,601,606.75 $. 2,477,709.88 $ 599,361.63 $ 31,081.83 $ 1,657,378.91 $ 77,310.38 $ 56,177.70 ADD: Revenues 6,958,944.68 3,573,913.88 317,711:35 355,923.05 8,818.75 - 57,641.46 Net income from Water Utility - - - - 386,236.38- - - Adjustment of prior year encumbrances - - 5,540.54 - - Transfer from Parking Authority Fund 164,859.86 - - - - Adjustment of prior year revenues - 66,655_.36 - 146.83 - - - Reserve for impounded property taxes receivable, July 1, 1968 320,063.26 - - - - Reserve for interfund loans receivable, July 1, 1969 109,928.04 - - - - - - Transfers from other funds 1,283,820.42 7,337.33 - - - - - Reserve-for encumbrances, July 1, 1968 37,352.24 - - - . 1,308.41 - - Reserve for Pier maintenance, June 30, 1968 22-,500.00 - - - - Adjustment in reserve for General Obligation Bonds - - - 66,850.00 - Adjustment of prior year's transfers from. Special Gas Tax Fund 51,869.62 (51,869.62) - - - - Prior year adjustment .to fixed assets - - - 1,342. 1I - - - TOTAL BALANCE AND ADDITIONS 10,550,944.87 6,073,746.83 , 917,072.98 392,692.25 2,121,934.56 77,310.38 113,819.16 DEDUCTIONS: Expenditures 7,679,848.35 1,688,794.07 520,762.74 291,834.15 - - 46,848.76 Expenditures chargeable against prior years' encumbrances 84,383.03 - 2,500.05 - - Reserve for encumbrances, June 30, 1969 114,335.65 207,539..67 104,690.91 45,419.98 213027.65 -. Adjust for expenditures df prior period 66,488.28 - Reserve for impounded property taxes receivable, June 30, 1969 164,773.53 - - - - Reserve for interfund loans receivable, June 30, 1969 26,085.93 - - - - - Reserve for refuse collection charges 432,000.00 - - - - - Transfers to other funds 1,237,095.42 7,337.33 - - - - Adjustment of prior years revenue 77.90 - 645.00 13,800.20 - - TOTAL DEDUCTIONS 8,567,992.67 3,133,429.16 635,291.03 337,899. 13 .34,827.85 - 46,848.76 BALANCE, JUNE 30, 1969 ,$ 1_,982,952.20 ,$ 2,940,317.67 S 281,781.95 S 54,793.12 $ 2,087,106.71 ,$ 77,310.38 S 66,970.40 See accompanying accountants' report and notes to financial statements. -5- Because of the aforementioned limitation in the scope of our examination with respect to the cost of the water plant in service, we do not express an opinion on the financial position of the Water Utility Fund at June 30, 1972 and the results of their operations for the year then ended. As a result of our examination, however, it is our opinion that the statements present fairly the assets and liabili- ties (except the cost of utility plant in service) of the Water Utility Funds at June 30, 1972, and their revenues and expenses (except depreciation expense) for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. In our opinion, the accompanying statements present fairly the financial position of all other funds of the City at June 30, 1972, and the results of their transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying financial statements do not present the over- all financial position of the City at June 30, 1972. i -2- *� PITY OF HUNTINGTON BEACH BALANCE SHEET - ALL FUNDS JUNE 30, 1972 SPECIAL 1955 CAPITAL MUSIC RECREATION 1970 PARK SPECIAL GENERAL GENERAL WATER I&R OUTLAY LIBRARY PROMOTION & PARKS BOND ISR WATER REV & CONST BONDED ASSETS: FUND FUND FUND FUND FUND FUND FUND UTILITY FUNDS DEBT :ash-Time and Demand Deposits 1 ,270,221 .87 71V427.36 93,637.15 210,059.09 (429016.20) 1 ,261 ,941 .81 (37067.78) 468,919.88 6,343,223.77 :ash and Invest- ments with Fiscal Agent . 1 ,125.00 7,487.50 323,454.54 'etty Cash 3,000.00 50.00 Accounts Receivable- Consumer 174,452.85 Accounts Receivable- Sunset Surfside 831 .05 Accounts Receivable- Returned Items 52.94 148.99 Accounts Receivable- Other 41 ,819.20 976.70 15,013.73 18g,926.20 Impound Property Taxes 468,575.78 Motes Receivable 728.13 Interfund Loans Receivable 150,430.00 Due From Other Funds322,302.69 2,348.38 237,116.56 Due From Other Agencies 28,330.22 159.25 238.87 557.36 20,572.69 3,660.96 '214.0478.42 )eposits 32,269.00 Fixed Assets-Net 15,354,407.32 Amount To Be Provided for Bond Redemption 6,090,000.00 TOTAL ASSETS: 2, 135,030.83 72,711 .61 93,876.02 210,666.45 (42,016.20)1 ,283,491 .20 (29,680.28) 16,375,506.70 7,135,174.95 6,090,000.00 1 1 'L CITY OF HUNTINGTON BEACH BALANCE SHEET - ALL FUNDS .TUNE 30, 1972 SPECIAL LIABILITIES, 1955 CAPITAL MUSIC RECREATION 1970 PARK SPECIAL GENERAL RESERVES AND GENERAL WATER #8R OUTLAY LIBRARY PROMOTION & PARKS BOND ISR WATER REV & CONST BONDED FUND BALANCE FUND FUND FUND FUND FUND FUND FUND UTILITY FUNDS DEBT Accounts Payable 255,216.33 2,270.68 1 ,571 .86 264,907.50 20,500.23 573,046.47 %ccrued Payroll 356,270.88 12,092.99 1 ,579.84 41 ,558.24 19,783.73 Contracts Payable 900.00 418,540.48 Interfund Loans Payable 150,430.00 'repaid Revenue 67,473.50 rliscellaneous, Payabbes 2,295.53 Bonds Payable in Future Years 3,360,000.00 6,090,000.00 4ccrued Interest Payable 19,868.85 Matured Interest Payable 1 ,125.00 7,487.50 4,203.25 Deposits 10,154.50 898.88 3,802.67 249.45 11 ,346.00 Due to Other Funds 2,348.38 361 ,778.67 197,640.58 teserve for Accounts Receivable 2,088.46 Reserve for Amount Due from Other Funds 322,302.69 9,488.65 Reserve for Impound Property Taxes 468,575.78 ;teserve for Encum- brances 118,204.57 40,000.00 62,791 .77 6,201 .37 22,349.59 40,918.71 .67,700.53 Reserve for Bolsa Drainage Dist. 13,484.40 Reserve for Bond Retirement 573,740.76 �,ontribution to Utility 8,466,005.96 �.� CITY OF HUNTINGTON BEACH BALANCE SHEET - ALL FUNDS JUNE 30, 1972 SPECIAL LIABILITIES, 1955 CAPITAL MUSIC b RECREATION 1970 PARK SPECIAL GENERAL RESERVES AND GENERAL WATER IbR OUTLAY LIBRARY PROMOTION b PARKS BOND I&R WATER REV b CONST BONDED FUND BALANCE FUND FUND FUND FUND FUND FUND FUND UTILITY FUNDS DEBT Fund Balance 530,100.21 71 ,586.61 53,876.02 132,612.13 (51 ,369.27) 950,873.20 (37,167.78) 3,498,068.44 5,702,986.49 TOTAL LIAB. , RES. b FUND BALANCE: 2,135-030.83 72.711 .61 93,876.02 210.666.45 (42,016.20) 1 ,283:491 .20 (29,680.28) 16,375,506.70 7,135,174.95 6,o90,000.07 See accompanying accountants report and notes to financial statements. CITY OF HUNTINGTON BEACH BALANCE. SHEET - ALL FUNDS JUNE 30, 1972 TOTAL PLANNED 1955 1970 SPECIAL SPECIAL CIVIC LOCAL WATER BOND PARK BOND SPECIAL REVENUE GAS TAX IMPROVEMENT SEWER DRAINAGE CONSTRUCT CONSTRUCT GRANT ASSESSMENT FUNDS FUND FUND FUND FUND FUND F11N@ FUND FUND ASSETS Cash-Time S Demand Deposits 6,343,223.77 1 ,156,470.52 1 ,123,207.22 1 ,651 ,354.88 879,962.10 77,310.30 1 ,467,855.10 (46,498.39) 33,562.05 Accounts Receivable 189,926.20 14,072.87 175,853.33 Interfund Loans Receivable 150,430.00 150,430.00 Due from Other Funds 237,116.56 118,521 .68 6,744.88 111 ,850.00 Due from Other Agencies 214,478.42 9,048.83 3,130.48 8,680.33 4,900.02 106,719.66 81 ,999.10 TOTAL ASSETS: 7,135,174.95 1 ,284,041.-03 1 ,147,155.45 . 1 ,810,465.21 1 ,172,565.45 77,310.38 1 ,574,574.67 35,500.71 33,562.05 LIABILITIES, RESERVES, AND FUND BALANCE Accounts Payable 573,046.47 30,195.43 45,787.31 33,399.96 459,590.31 4,073.46 Contracts Payable 418,540.48 418,540.48 Interfund Loans Payable 150,430.00 133,000.00 17,430.00 Deposits 11 ,346.00 11 ,346.00 Due to Other Funds 197,640.58 85,790.58 111 ,850.00 Reserve for Bolsa Drainage Dist. 13,484.40 13,484.40 Reserve for Encum- brances 67,700.53 3,273.38 24,431 .85 25,020.10 14,693.86 281 .34 Fund Balance 5,702,986.49 1 ,250,572.22 1 ,076,936.29 1 ,713,328.63 549,120.51 77,310.38 988,440.50 31 ,145.91 16,132.05 TOTAL LIAB. , RES. s 7,135,174.95 1 ,284,041 .03 1 ,147,155.45 1 ,810,465.21 1 ,172,565.45 77,310.38 1 ,574,574,67. 35,500.71 33,562.05 FUND BAL. CITY OF HUNTINGTON BEACH STATEMENT OF CHANGE IN FUND BALANCE JUNE 30, 1972 SPECIAL 1955 WATER CAPITAL MUSIE S RECREATION 1970 PARK SPECIAL GENERAL BOND I a R OUTLAY LIBRARY PROMOTION S PARKS BOND ISR WATER REV S CONST FUND FUND FUND FUND FUND FUND FUND UTILITY FUNDS Balance (Deficit) July 1 , 1972 608,983.59 71 ,300.83 173,494.86 123,468.42 (34,448.69) 864,329.02 -0- 2,833,356.00 5,799,978.24 Add: Revenue 10,992,928.13 43,971 .30 2,144.71 568,867.99 112,922.16 1 ,575,081 .72 423,440.72 -0- 5,400,523.58 Income from Water Utility 2,456,775.75 Transfers from Other Funds 1 ,154,202.07 Debt service payments charged to reserve accounts 133,800.00 Decrease In Reserves: Estimated uncollectible accounts receivable 10,511 .35 7,000.00 Prior Year Encumbrances 13,017.21 13.65 15,244.40 25,692.22 Amounts Due Other Funds 83,321 .28 529.39 To adjust reimbursable contracts payable 24,401 .39 1 ,746.00 Abatements to Prior Year Expenditures 30,883.76 1 .50 18,404.23 807,658.21 TOTAL BALANCE ADDITIONS 12,870,318.83 115,272.13 175,639.57 705,353.62 78,487.12 2,454,656.64 423,440.72 5,502,940.94 12,017,435.42 Deduct: Expenditures: 11 ,9899245..56 43,685.52 81 ,763.55 509,949.72 123,655.02 1 ,481 ,410.85 460,608.50 3,604,856.53 4,827,904.93 Less Amount Transferred to fixed assets 1 ,641 ,132.30 Expenditures Chargeable- Against Prior Year 94,104.49 188.95 143,301 .79 Transfer to Other Funds 1 ,110,402.07 i CITY OF HUNTINGTON BEACH STATEMENT OF CHANGE IN FUND BALANCE JUNE 30, 1972 SPECIAL 1955 WATER CAPITAL MUSIC 8 RECREATION 1970 PARK SPECIAL GENERAL BOND ISR OUTLAY LIBRARY PROMOTION S PARKS BOND ISR WATER REV S CONST FUND FUND FUND FUND FUND FUND FUND UTILITY FUNDS Increase in Reserves: Encumbrances 118,204.57 40,000.00 62,791 .77 6,201 .37 22,349.59 40,918.71 60,252.01 Impound Property Taxes 136,321 .73 Estimated Uncollectible Accounts Receivable 2,088.46 703.64 Reimbursement Contracts Payable 168,537.77 Prior Year Uncollectible Accounts 253.81 23.00 40.61 3,346.72 TOTAL DEDUCTIONS 12,340,218.62 43,685.52 121 ,763.55 572,741 .49 129,856.39 1 ,503,783.44 460,608.50 2,004,872.50 6,314,448.93 BALANCE (DEFICIT) June 30, 1972 530,100.21 71 ,586.61 53,876.02 132,612.13 (51 ,369.27) 950,873.20 (37,167.78) 3,498,068.44 5,7029986.49 i CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCE ' SPECIAL REVENUE AND CONSTRUCTION FUNDS ; JUNE 30, 1972 TOTAL PLANNED 1955 1970 SPECIAL PARKING SPECIAL ANIMAL CIVIC TRAFFIC LOCAL PARK BOND PARK BOND SPECIAL REVENUE METER GAS TAX LICENSE IMPROVEMENT SAFETY SEWER DRAINAGE CONSTRUCT CONSTRUCT GRANT ASSESSMENT FUNDS FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND FUND Balance (deficit) July 1 , 3,172,086.76 -0- 10,330.5 . 1971 5,799,978.24 -0- 633,883.11 -0- (160,499.83) -0- 1 ,508,947.50 557,919.81 77,310.38. Add: , 948,325.61 324,058.49 617,760.60 1 ,134,224.66 387,404.45 Revenue 5,400,523.58 66,329.83 1 ,221 ,756.38 78,664.71 1 ,321 ,908.85 - Decrease In Reserves Due from other funds 529.39 529.39 Uncollectible accounts receivable 7,000.00 7,000.00 To adjust reimbursable contracts payable 1 ,746.00 1 ,746.00 Abatements to prior year expenditures 807,658.21 807,536.10 122.11 TOTAL BALANCE ri ADDITIONS 12,017,435..42 66,329.83 1 ,855,639.49 78,664171 1 ,976,474.51 248,325.61 1 ,834,751 .99 1 ,175,680.41 77,310.38 4,306,433.53 387,494.45 16,330.51 Deduct: 3,303,299.. 17 356,067.20 Expenditures: 4,827,904.93 241 ,192.56 73,670.08 417,560.22 121 ,423.36 320,493.88 (S,8o1 .54 Transfers to Other Funds 1 ,110,402.07 66,329.83 330,000.00 4,994.63 460,752.00 248,325.61 Expenditures Chargeable against prior ears 143,301 .79 30,601.33 192.31 125 508. 10 y 25,020.10 14,693.86 281 .34 Reserve for Encumbrances 60,252.01 3,273.38 169983.33 Prior year uncollectible accounts 3,346.72 3,346.72 To adjust reimbursable 168,537.77 contracts payable 168,537.77 Reserve for uncollectible accounts receivable - 703.64 703.64 estimated CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE FINES, FORFEITS & PENALTIES 0401 Court Fines 85,000.00 85,000.00 96,360.41 11 ,360.41 Total 85,000.00 85,000.00 96,360.41 11 ,360.41 REVENUE FROM USE OF MONEY PROPERTY 0501 Interest Income 50*000.00 50,000.00 17,289.47 32,710.53 0502 lease-Hunt. Drift. 39,600.00 39,600.00 39,600.00 0503 Rentals-Land 3,600.00 3,600.00 22,368.40 18,768.40 0505 Rent-Pier & Conc. 7,000.00 7,000.00 19,570.61 12,570.61 0506 Rentals-Beach s Conc 115,000.00 115,000.00 86,268.04 28,731 .96 0507 City Oil Wells -0- -0- .37,363.62 37,363.62 0508 Royalties s Easements 44,000.00 44,000.00 59,856.57 15,856.57 0509 Parking Lots 285,000.00 285,000.00 264,403.00 20,597.00 0510 Other 2,000.00 2,000.00 225.00 1 ,775.00 Total 546,200.00 546,200.00 546,944.71 744.71 REVENUE FROM OTHER AGENCIES 0601 Trailer Coaches 80,000.00 80,000.00 65,213.09 14,786.91 0602 State Alcoholic 60,000.00 60,000.00 41 ,525.46 189474.54 0603 County-Lifeguard 75,000.00 12,271 .00 87,271 .00 87,271 .00 0604 Lifeguard Serv.-H.B.Co. 0605 Maint. Serv.-H.B.Co. 0606 State Oil & Gas -Lease 43,000.00 43,000.00 39,876.89 _3,123.11 0607 Real Prop. Trans. Tax 80,000.00 80,000.00 92,088.21 12,088.21 0608 From Federal Govt. 10,000.00 10,000.00 11 ,296.46 1 ,296.46 0609 Motor Vehicle-In Lieu 1 ,010,000.00 1 ,010,000.00 1 ,007,334.12 2,665.88 0610 PEP Program -0- -0- -0- 0620 Other 219000.00 211,000.00 28,104.56 7,104.56 Total 1 ,379,000.00 12,271 .00 1 ,391 ,271 .00 1 ,372,709.79 18,561 .21 CITY OF HUNTINGTON BEACH REVENUE BY FUND -- - FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE CHARGES FOR CURRENT SERVICE 0701 Zoning and Subdivision 20,000.00 20,000.00 30,362.15 10,362.15 0702 Sale of Maps s Pub. 10,000.00 10,000.00 4,905.90 5,094.10 0703 Oil Well Appl . Fee 3,000.00 3,000.00 10,608.00 7,608.00 0704 Misc. Filing Fees 700.00 700.00 500.00 200.00 0705 Plan Check Fees 90,000.00 90,000.00 106,650.00 16,650.00 0706 Engr. s Insp. Fees 60,000.00 60,000.00 132,645.26 72,645.26 0707 Weed Abatement 56,000.00 56,000:00 34,559.82 21 ,440.18 -0709 Spec Police Svc. 25,000.00 25,000.00 68,468.12 43,468.12 0720 Other 200.00 200.00 7.50 192.50 Total 264,900.00 264,900.00 388,706.75 123,806.75 OTHER REVENUE 0801 Sale of Property 10,000.00 10,000.00 30,917.26 20,917.26 0803 Discounts Earned 2,500.00 2,500.00 2,195.94 304.06 0804 Other 2,500.00 2,500.00 3,845.58 1 ,345.58 0820 Off Hour Insp. Fees 100.00 100.00 37.50 62.50 Total 15,100.00 15,100.00 36,996.28 21 ,896.28 TRANSFERS FROM OTHER FUNDS 0901 Special Gas Tax 330,000.00 330,000.00 330,000.00 0902 Civic Improvements -0- 460,752.00 460,752.00 460,752.00 0903 Traffic Safety 290,000.00 290,000.00 248,325.61 41 ,674.39 0905 Parking Meters 83,000.00 83,000.00 66,329.83 16,670.17 6906 Animal Licenses 10,000.00 10,000.00 4,994.63 5,005.37 0908 water Utility-1955 43,800.00 43,800.00 43,800.00 Total 756,800.00 460,752.00 1 ,217,552.00 1 ,154,202.07 63,349.93 TOTAL GENERAL- FUND REVENUE AND TRANSFERS 11 ,010,886.00 941 ,989.00 11 ,952,875.00 12,147,130.20 194,255.20 CITY OF HUNTiNGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE 1955 WATER BONDS I s R 1001 _ Property Tax-Curr Yr 39,310.00 17.00 39,327.00 38,513.65 813.35 1002 Prop.Tax-Curr Yr Unsec 2,509.00 2,509.00 3,408.93 899.93 1603 Prop.Tax-Prior Yr 2,000.00 2,000.00 1 ,029.39 970.61 1005 Interest & Penalties 200.00 200.00 81 .18 118.82 1006 Interest Income 800.00 800.00 938. 15 138.15 Total 44,819.00 17.00 44,836.00 43,971 .30 864.70 SPECIAL CAPITAL OUTLAY 1101 Prop Tax-Curr Yr -0- -0- 1102 Prop Tax-Curr Yr Unsec -0- -0- 1103 Prop Tax-Prior Yr -0- -0- 1105 Interest & Penl . -0- -0- 1106 Interest Income -0- -0- 2,144.71 2,144.71 1107 Earned Discounts -0- -0- 1119 Other -0- -0- Total -0- -0 2,144.71 2,144.71 PARKING METERS 1203 Meters 83,000.00 83,000.00 66,329.83 16,670.17 Total 83,000.00 83,000.00 66,329.83 16,670.17 LIBRARY 130.1 Prop Tax Curr Yr 375,29.7.00 10,764.00 386,061 .00 381 ,652.21 4,408.79 1302 Prop Tax Curr Yr Unsec 23,616.00 6,351 .00 29,967.00 31 ,968.25 2,001 .25 13U Prop Tax-Prior Yr 12,000.00 12,000.00 9,653.40 2,346.60 1304 Prop Tax-Special -0- 139,318.00 139,318.00 127,828.78 11 ,489.22 1305 Interest & Penalties 1 ,600.00 1 ,600.00 1 ,073.83 526.17 1306 Fines & Fees 11 ,000.00 11 ,000.00 13,490.70 2,490.70 1367 Discounts Earned 50.00 50.00 55.83. 5.83 1308 Interest Income 1 ,800.00 1 ,800.00 3,144.99 1 ,344.99 Total 425,363.00 156,433.00 581 ,796.00 568,867.99 12,928.01 CITY OF HUNTINGTON BEACH REVENUE BY FUND . FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER No. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE SPECIAL GAS TAX 1402 Interest Income -0- -0- 11 ,524.99 11 ,524.99 1403 State Tax - 2107 500,000.00 500,000.00 592,018.41 92,018.41 1404 State Tax - 2107.5 10,000.00 10,000.00 10,000.00 1405 State Tax - 2106 525,000.00 525,000.00 608,212.98 83,212.98 Total 1 ,035,000.00 1 ,035,000.00 1 ,221 ,756.38 186,756.38 ANIMAL LICENSE 1501 License Fees 100,000.00 100,000.00 78,664.7) 21 ,335.29 Total 100,000.00 100,000.00 78,664.71 21 ,335.29 CIVIC IMPROVEMENT FUND 1601 Interest Income -0- -0- 5,760.62 5,760.62 1602 Utility Tax Water 100,000.00 100,000.00 87,298.65 12,701 .35 1603 Utility Tax - Gas 300,000.00 300,000.00 268,047.56 31 ,952.44 1604 Utility Tax - Tele. 500,000.00 500,000.00 429,681 .88 70,318.12 1605 Utility Tax - Elec. 450,000.00 450,000.00 531 ,116.31 81 ,116.31 1606 Refuse Collection -0- -0- -0- 1607 Transfers from C.O. -0- -0- -0- 1608 Earned Discount -0- -0- 3.83 3.83 Total 1 ,350,000.00 1 ,350,000.00 1 ,321 ,908.85 28,091 .15 TRAFFIC SAFETY 1703 Traffic Fines 290,000.00 290,000.00 248,325.61 41 ,674.39 Total 290,000.00 290,000.00 248,325.61 41 ,674.39 CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE MUSIC PROMOTION 1801 Prop Tax Curr Yr 96,855.00 (691 .00) 96,164:00 95,183.82 980.18 1.802 Prop Tax Curr Yr Unsec 6,095.00 1 ,369.00 7,464.00 7,878.44 414.44 1803 Prop Tax-Prior Years 5,200.00 5,200.00 2,379.04 2,820.96 1805 Prop Tax-Int. s Penl . 500.00 500.00 200.62 299.38 1806 Surfing Championship 10,000.00 10,000.00 7,229.29 2,770.71 1807 Youth Coalition Comm. -0- -0- -0- 1809 Earned Discounts -0- -0- 46.95 46.95 1810 Other Revenue -0- -0- 4.00 - 4.00 Total 118,650.00 678.00 119,328.00 112,922.16 6,405.84 PARKS E RECREATION 19o1 Prop Tax Curr Yr 567,773.00 16,283.00 584,056.00 577,155.00 6,901 .00 1902 Prop Tax - Special -0- -0- -0- 1903 Prop Tax -Curr YR Unsec 35,727.00 9,609.00 45,336.00 49,618.94 4,282.94 1904 Prop Tax - Prior Yr 24,000.00 24,000.00 14,983.36 9,016.64 1905 Prop Tax - Int & Penl . 2,700.00 2,700.00 1 ,216.47 1 ,483.53 1906 Interest 25,000.00 25,000.00 33,587.25 8,587.25 1907 Subdivision Lic. Fee 360,000.00 360,000.00 409,650.42 49,650.42 1908 Unit Lot Fee 60,000.00 60,000.00 359,428•52 299,428•52 1909 Royalties 500.00 500.00 430.81 69.19 1910 Revenue-Other Agencies -0- -0- -0- 1911 Rec. Fees 95,000.00 95,000.00 82,047.88 12,952.12 1912 Dividends Earned 500.00 500.00 231 .54 268.46 1913 Other 1 ,000.00 1 ,000.00 374.03 625.97 1914 Rentals 8,000.00. 8,000.00 13,180.16 5,180. 16 1915 Rev. Rec. Contracts 4,000.00 4,000.00 11 ,029.35 7,029.35 1916 Rev. Sale of Mdse. 22,000.00 22,000:00 22,147.99 147.99 Total 1 ,206,200.00 25,892.00 1 ,232,092.00 1 ,575,081 .72 342,989.72 CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE SEWER 2002 Interest 50,000.00 50,000.00 56,239.95 6,239.95 2003 Sewer Permits 125,000.00 125,000.00 147,299.85 22,299.85 2004 Local Assessment 60,000.00 60,000.00 120,518.69 60,518.69 2009 Earned Discounts Total 235,000.00 235,000.00 324,058.49 89,058.49 PLANNED LOCAL DRAINAGE 2102 Interest 50,000.00 50,000.00 44,418.20 5,581 .80 2103 Local Assessment 400,000.00 400,000.00 573,342.40 173,342.40 2104 Discounts Earned 2109 Other Total 450,000.00 450,000.00 617,760.60 167,760.60 SPECIAL ASSESSMENTS 2303 Eng & Insp Fees -0- -0- -0- Total -0- -0- -0- WATER UTILITY - OPERATING 2401 Sales - Metered 1 ,889,310.00 1 ,889,310.00 2,062,234.28 172,924.28 2402 Sales - Unmetered 240.00. 240.00 1 ,787.56 1 ,547.56 2403 Irrigation 2,300.00 2,300.00 11 ,586.57 9,286.57 2404 Municipal 32,500.00 32,500.00 389443.09 5,943.09 2405 Construction 3,600.00 3,600.00 7,074.35 3,474.35 Total 1 ,927,950.00 1 ,927,950.00 .2,121 ,125.85 193,175.85 CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE WATER UTILITY NON-OPERATING 2411 Interest 36,000.00 36,000.00 61 ,528.11 25,528. 11 2412 Fire Hydrant 39,600.00 39,600.00 39,600.00 2413 Reimbursable 2,400.00 2,400.00 391 .30 2,008.70 2414 Acreage 36,000.00 36,000.00 72,412.10 36,412.10 2415 Tract 36,000.00 36,000.00 89,504.50 53,504.50 2416 New Service 18,000.00 18,000.00 67,781 .70 49,781 .70 2417 Earned Discounts 420.00 420.00 934.42 514.42 2418 Other 3,600.00 3,600.00 3,497.17 102.23 Total 172,020.00 172,020.00 335,649.90, 1.63,-629..9-0. TOTAL WATER 2,099,970.00 2,099,970.00 2,456,775.75 3569805.75 PARKING AUTHORITY 2502 Interest Earned -0- -0- Total -0- -0- 1970 PARK BOND CONSTRUCTION 2702 Interest Income 150,000.00 150,000.00 95,048.23 54,951 .77 2703 Rev from Fed Gov't -0- -0- 1 ,039,176.43 1 ,039,176.43 Total 150,000.00 150,000.00 1 ,134,224.66 984,224.66 1970 PARK BOND I E R 2801 Prop Tax Curr Yr -0- 427,563.00 427,563.00 422,550.11 5,012.89 2802 Prop Tax Curr Yr Unsec -0- 33,189.00 33,189.00 -0- 33,189.00 2805 Interest & Penl . -0- -0- -0- 890.61 890.61 Total -0- 460,752.00 460,752.00 423,440.72 37,311 .28 CITY OF HUNTINGTON BEACH REVENUE BY FUND FISCAL YEAR 1972 ACTUAL ACCT. REVISED OVER UNDER NO. DESCRIPTION ESTIMATE REVISIONS ESTIMATE ACTUAL ESTIMATE GRANTS 3001 PEP Pgm Sec 5 -0- -0- 269,510.00 269,510.00 3002 PEP pgm Sec 6 -O- -0- 92,961 .00 92,961 .00 3003 HB Intelligence Unit -0- -0- 17,674.18 17,674.18 3004 Command Control -0- -0- -0- 3005 TCDI 15 -0- -0- 7,349.27 7,349.27 3006 Phase 11 - ATR -0- -0- -0- -0- Total -0- -0- 387,494.45 387,494.45 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 SUMMARY ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE-- 100 City Council 30,017.00 1 ,858.00 31 ,875.00 319801 .11 51 .03 22.86 110 City Admin. 103,731 .00 10,269.00 114,000.00 111 ,384.51 2,568.53 46.96 120 City Treasurer 22,527.00 293.00 22,820.00 22,735.19 54,38 30.43 130 City Attorney 161 ,790.00 14,495.00 176,285.00 172,181 .84 4,070.20 32.96 140 City Clerk 95,351 .00 6,439.00 101 ,790.00 101 ,559.31 193.77 36.92 150 Purchasing 44,662.00 9,903.00 54,565.00 53,322.28 1 ,205.07 37.65 151 Central Services 51 ,286.00 8,424.00 59,710.00 58,784•99 900.00 25.01 160 Personnel 51 ,108.00 15,007.00 66,115.00 64,951 .97 1 ,118.07 44.;6 170 r9nance 229,777.00 (1 ,112.00) 228,665.00 227,886.50 742.43 36.07 171 Traffic Study -0- (880.00) (880.00) (883.53) -0- 3.53' 180 Dev. Coordinator 23,750.00 2,605.00 26,355.00 26,335.97 -0- 19.03 190 PEP Program -0- 4,901 .00 4,901 .00 4,879.74 -0- 21 .26 200 Elections 20,017.00 3,288.00 23,305.00 23,300.91 -0- 4.09 230 Planning 221 ,491 .00 16,009.00 237,570.00 234,362.11 3,143.17 64.72 280 Municipal Bldgs. 23,250.00 5,030.00 282280.00 281,206.61 66.17 7.22 290 Non-Departmental 1 ,095,890.00 260,282.00 1 ,356,172..00_ 1 ,353,447.80 2,676.91 47.29 300 Fire 2,154,213.00 85,082.00 21,239,295.00 292209428.88 18,785.96 80.17 310 Weed Abatement 60,579.00 (18,384.00) 42,195.00 42,177.58 -0- 17.42 330 Police 3,085,469.00 321 ,271 .00 3,4%,740.00 3,360.038.31 46,601 .28 100.41 331 HB Intelligence Unit -0- 6,550.00 6,550.00 5,742.40 779. 12 28.48 340 Harbors & Bchs-Admin 61 ,580.00 11 ,710.00 73,290.00 68,897.96 4,354.21 37.83 341 Lifeguard 420,093.00 35,947.00 456,040.00 453,533.98 2,424.95 81 .07 342 Harbor Maint. 96,813.00 4,392.00 101 ,205.09 1009803.73 342.91 58.36 343 Beach Maintenance 170,392.00 14,003.00 184,395.00 1800118.95 4,222.10 53.95 344 Parking Facility 83,665.00 9,635.00 93,300.00 92,o56,13 1 ,194.86 49.01 345 Municipal Pier 19,416.00 9,014.00 28,430.00 27,604.54 795.77 29.69 346 Parking Meters 17,572.00 (682.00) 161,890.00 15,598.73 1 ,268.31 22.96 347 Environmental Cntrl -0- 4,590.00 4,590.00 1 ,343.66 3,234.05 12.29 350 Civil Defense 27,328.00 (798.00) 26,530.00 25,208.90 1 ,283.09 38.01 360 Building 365,439.00 20,686.00 386,125.00 385,975.63 110.63 38.74 390 Oil Field Control 38,624.00 15,556.00 54,180.00 54,132.68 2.55 44.77 410. Engineering 541 ,585.00 32,450:00 574,435.00 573,697.54 677.03 60.43 420 Maint Admin 15,154.00 131 .00 15,285.00 15,277.65 -0- 7.35 430 Municipal Yard 149,131 .00 (4,906.00) 144,225.00 144,116.17 66.79 42.04 E - a CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 SUMMARY (CONT'D) ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE 450 Bldg Maint. 91 ,414.00 10,366.00 . 101 ,780.00 101 ,496.17 250.71 33. 12 460 Pump Sta & Sewer 150,440.00 (2,670.00) 147,770.00 147,225.18 494.28 50.54 470 Storm Drains 5,000.00 175.00 5,175.00 5,174.07 -0- .93 510 Street Maint. 374,514.00 (3,364.00) 3710150.00 367,450.21 3,642.63 57.16 520 Street Bridges 16,000.00 (7,830.00) 2,170.00 2,166.96 -0- 3.04 530 Street Trees 253,233.00 18,267.00 271 ,500.00 263,691 .02 7,755.17 53.81 540 Street Cleaning 156,637.00 (5,917.00) 150,720.00 , 149,415.50 1 ,271 .44 33.06 550 St Mark & Paint 156,949.00 (24,564.00) 132,385.00 129,809.95 2,534.81 40.24 560 St. Lighting 478,297.00 (3,017.00) 475,280.00 475,206.99 4o.62 32.39 570 Traffic Signals 49,000.00 17,610.00 66,610.00 66,598.78 6.52 4.70 Total General Fund. 11 ,207,584.00 902,184.00 12,109,768.00 11 ,989,245.56 118,929.51 1 ,592.93 700 1955 water Bond I E R 43 ,873.00 -0- 43,873.00 43,685.52 -0- 187.48 710 Capital Outlay 125,100.00 -0- 125,100.00 81 ,763.55 40,000.00 3,336.45 730 Library , 464,063.00 248,100.00 712,163.00 509,949.72 62,791 .77 139,421 .51 740 Special Gas Tax 705,000.00 -0- 705,000.00 2411,192.56 3,273.38 460,534.06 750 Animal Licenses 72,000.00 1 ,675.00 73,675.00 73,670.08 -0- 4.92 760 Civic Improvement 1 ,350,000.00 -0- 1 ,350,000.00 417,560.22 16,989.33 915,456.45 780 Celebration 43,878.00 (5,698.00) 38,180.00 36,907.21 1 ,262.68 10.11 781 Surfing Championship 15,666.00 8,909.00 24,575.00 24,563.01 -0- 11 .99 782 Public Information 39,188.00 8,244.00 47,432.06 42,494.29 4,910.34 27.37 783 Economic Devel . 17,537.00 29198.00 19,735.00 19,690.51 28.35 16.14 Total Music and Promotion 116,269.00 13,653.00 129,922.00 123,655.02 6,201 .37 65.61 E - b CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 SUMMARY (CONT'D) ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE 790 Recreation 1 ,443,877.00 (29,244.00) 1 ,414,633.00 1 ,165,509.36 17,935.34 231 ,188.30 791 Parks 291 ,121 .00 29,244.00 320,365.00 315,901 .49 4,414.25 49.26 Total Parks & Recreation 1 ,734,998.00 -0- 1 ,734,998.00 1 ,481 ,410.85 22,349.59 231 ,237.56 800 Sewer 200,000.00 -0- 200,000.00 121 ,423.36 -0- 78,576.64 820 Storm Drains 400,000.00 -0- 400,000.00 320,493.88 25,020.10 54,486.02 870 1970 Park Bond Const. 2,850,000.00 -0- 2,850,000.00 3,303,299.17 14,693.86 (467,993.03) NO 1970 Park Bond I & R 460,263.00 -0- 4609263.00 460,6e8-�50 -0- 345.50 890 Grants -0- 356,380.00 356,380.00 356,051 .45 281 .34 47.21 900 Special Assessments 2,000.00 -0- 2,000.00 (5,801 .54) -0- 7,801 .54 920 Water Utility 2,811 ,816.00 834,089.00 3,645,905.00 3,6049856.53 40,9.18.71 129.76 940 Parking Authority 75,000.00 -0- 75,000.00 719.50 -0- 74,280.60 E - c CITY. OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE CITY COUNCIL 100 110 Salaries, Permanent 14,700.00 3,345.00 18,o45.00 18,040.75 -0- 4.25 161 Retirement -O- 225.00 225.00 224.63 -0- .37 162 Ins. Comp. 189.00 (89.00) 100.00 95.13 -0- 4.87 163 Ins. Emp Health 1 ,278.00 412.00 10690.00 1 ,688.59 -0- 1 ;41 247 Gasoline 200.00 (20.00) 180.00 178.45 -0- 1 :55 432 Maint. Vehicle 100.00 (150.00) (50.00) (51 .19) -0- 460 Meetings 11 ,800.00 (1 ,.310.00) 10,450.00 10,486.65 -0- 3.35 461 Conferences 1 ,750.00 (1 ,435.00) 315.00 313.69 -0- 1 .31 650 Equip. , Office -0- 880.00 880.00 824.41 51 .03 4.56 Total City Council 30,017.00 1 ,858.00 31 ,875.00 319801 .11 51 .03 22.86 CITY ADMINISTRATOR 110 110 Salaries, Permanent 94,002.0o 3,313.00 97,315.00 97,310.69 -0- 4.31 130 Salaries, Overtime -0- 415.00 415.00 413.60 -0- 1 .40 161 Retirement 5,351 .00 1 ,684.00 7,035.00 7,032.34 -0- 2.66 162 Ins. Comp. 581 .00 (281 .00) 300.00 297.38 -0- 2.62 163 Ins. Emp Health 1 ,947.00 (322.00) 1 ,625-.00 1 ,621 .45 -0- 3.55 210 Comm. Telephone -0- 645.00 645.00 644.52 -0- .48 220 Supplies, Office 500.00 525.00 1 ,025.00 1 ,014.15 9.19 1 .66 247 Gasoline 275.00 85.00 360.00 355.14 -0- 4.86 320 Books -0- 95.00 95.00 91 .00 -0- 4.00 431 Maint-Office Equip 100.00 90.00 190.00 185.20 -u- 4.80 432 Maint. Vehicle 300.00 (150.00) 150.00 145.43 2.54 2.03 460 Meetings 175.00 (130.00) 45.00 44.00 -o- 1 .00 461 Conferences 150.00 10.00 16o.00 158.71 -0- 1 .29 463 Conf & Meet - Staff 150.00 295.00 445.00 441 .29 -0- 3.71 500 Dues 6 Memberships 200.00 Woo 280.00 275.05 -0- - 4.95 650 Equip, Office -0- 3 915.00 3 915.00 1 354.56 2,556.80 3.64 103,731 .00 )0,2 9.00 11 ,000.00 111 ,31FIF51 2 4 .9 - E-1 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE CITY TREASURER 120 110 Salaries, Permanent 15,246.00 1 ,074.00 16,320.00 16,316.61 -0- 3.39 130 Salaries, Overtime 500.00 (70.00) 430.00 426.64 -0- 3.36 161 Retirement 868.00 427.00 1 ,295.00 1 ,291 .06 -0- 3.94 162 Ins, Compensation 140.00 (65.00) 75.00 71 .34 -0- 3.66 163 Ins, Emp Health 548.00 57.00 605.00 600.52 -0- 4.48 210 Comm, Telephone -0- 70.00 70.00 66.10 -0- 3.90 220 Supplies, Office 250.00 65.00 315.00 256.47 54.38 4. 15 221 Supplies, Special 125.00 (125.00) -0- -0- -0- -0- 431 Maint-Office Equip 300.00 70.00 370.00 369.69 -0- .31 481 Ins & Surety Bonds 500.00 -0- 500.00 500.00 -0- -0- 500 Dues r; Memberships 50.00 (5.00) 45.00 45.00 -0- -0- 650 Equip, Office 4,000.00 (1 ,205.00) 2 795.00 2,791 .76 -0- 3.24 Total City Treasurer 22,527.00 293.00 22, 20.06 22,735.19 5T.3 30.43- CITY ATTORNEY 130 110 Salaries, Permanent 129,424.00 1 ,681 .00 131 ,105.00 131 ,104.85 -0- - . 15 120 Salaries, Temporary 5,000.00 2,035.00 7,035.00 7,030.86 -0- 4. 14 130 Salaries, Overtime 1 ,000.00 (975.00) 25.00 23. 15 -0- 1 .85 161 Retirement 7,367.00 2,793.00 10,160.00 10,158.03 -0- 1 .97 162 Ins. Compensation 801 .00 (391 .00) 410.00 409.41 -0- .59 163 Ins. Emp Health 1 ,826.o0 (56.00) 1 ,770.00 1 ,765.04 -0- 4.96 210 Communications, Tele -0- 855.00 855.00 854.99 -0- .01 220 Supplies, Office 2,800.00 1 ,140.00 3,940.00 3,684.40 255.24 .36 247 Gas611the 200.00 728.00 920.00 916.26 -0- 3.74 320 Books 3,500.00 2,850.00 6,350.00 6,116.37 232.47 1 . 16 382 Rentals-Equip 6,848.00 (68.00) 6,780.00 6,778.80 -0- 1 .20 391 Contr, Svc-Legal -0- 30.00 30.00 28.69 -0- 1 .31 431 Maint, Office Equip 800.00 605.00 10405.00 839.51 564.90 .59 432 Maint, Vehicle 150.00 (150.00) -0- -0- -0- -0- E-2 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND: BALANCE City Attorney (Cont'd) 462 Conf & Meet-Dept,Hd 150.00 995.00 1 ,145.00 1 ,144.40 -0- .60 463 Conf & Meet-Staff 200.00 70.00 270.00 267.15 -0- 2.85 500 Dues & Memberships 300.00 160.00 460.00 460.00 -0- -0- 540 Training & Schools 300.00 90.00 390.00 390.00 -0- -0- 590 Miscellaneous -0- 65.00 65.00 63 91 -0- 1 .09 650 Equip, Office -0- 3,035.00 3,035.00 14.69 3,017.59 2.72 659 Equip, General 1 ,124.00 (989.00) 135.00 131 .33 -0- 3.67 Total City Attorney 161 ,790.00 14,495.00 176,985.00 172,181 .84 4,070.20 32.96- CITY CLERK 140 110 Salaries, Permanent 80,368.00 3,677.00 84,045.00 84,043.89 -0- 1 .11 120 Salaries, Temporary 880.00 (880.00) -0- -0- -0- -0- 161 Retirement 4,575.00 2,105.00 6,680.00 6,675.17 -0- 4.83 162 Ins, Compensation 544.00 (264.00) 280.00 277.86 -0- 2.14 163 Ins. Emp Health 1 ,834.00 151 .00 1 ,985.00 1 ,983.48 -0- 1 .52 210 Comm, Telephone -0- 585.00 585.00 580.01 -0- 4.99 220 Supplies, Office 5,000.00 (970.00) 4,030.00 3,876.76 153.00 .24 221 Supplies, Spec Dept. 200.00 685.00 885.00 884.27 -0- .73 222 Supplies, Microfilm 300.00 (25.00) 275.00 274.77 -0- .23 247 Gasoline 650.00 65.00 715.00 711 .55 -0- 3:45 320 Books 50.00 (40.00) 10.00 10.00 -0- -0- 431 Maint, Office Equip. 200.00 60.00 260.00 221J 8 34.42 4.40 432 Maint, Behicle 300.00 5.00 305.00 295.36 6.35 3.29 462 Conf & Meet-Dept Hd 150.00 400.00 550.00 548.91 -0- 1 .09 463 Conf & Meet-Staff 100.00 (25.00) 75.00 70.50 -0- 4.50 500 Dues & Memberships 100.00 (15.00) 85.00 85.00 -0- -0- 650 Equip, Office 100.00 925.00 1 ,025.00 1 ,020.60 -0- 4.40 Total City Clerk 95,351 .00 6,439.00 101 ,790.00 101:,559.31 193.77 36.92 E-3 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE PURCHASING 150 110 Salaries, Perm 38,988.00 5,272.00 441260.00 44,259.57 -0- .43 120 Salaries, Temp 500.00 765.00 1 ,265.00 111261 .89 -0- 3.11 150 Salaries, Educ Incent -0- 25.00 25.00 20.68 -0- 4.32 161 Retirement 2,219.00 1 ,256.00 3,475.00 3,474.33 -0- .67 162 Ins, Comp 302.00 047.00) 155.00 154.21 -0- .79 163 Ins, Emp Health 1 ,103.00 247.00 1 ,350.00 1 ,346.92 -0- 3.08 210 Comm, Telephone -0- 560.00 560.00 557.35 -0- 2.65 220 Supplies, Office 200.00 290.00 490.00 470.95 15.70 3.35 247 Gasoline 175.00 15.00 190.00 188.35 -0- 1 .65 320 Books 75.00 (15.00) 6o.00 59.38 -0- .62 390 Contr. Services 100.00 000.00) -0- -0- -0- -0- 400 Contr Svcs-Printing 250.00 220.00 470.00 465:89 -0- 4.11 431 Maint, Office Equip 150.00 155.00 305.00 300.59 -0- 4.41 432 Maint, Vehicle 100.00 50.00 150.00 149.11 -0- .89 462 Conf b Meet-Dept Hd 150.00 10.00 160.00 159.80 -0- .20 463 Conf & Meet-Staff 50.00 WOO 130.00 126.60 -0- 3.40 500 Dues & Memberships 50.00 (35.00) 15.00 12.50 -0- 2.50 650 Equip, Office 250.00 1 ,255.00 1 ,505.00 314.16 1 ,189.37 1 .47 Total Purchasing -.44,662.00 9,903.00 54,565.00 53,322.28 1 ,205.07 37.65 CENTRAL SERVICE 151 110 Salaries, Perm 26,71V00 (233.00) 26,485.00 260482.71 -0 2.29 120 Salaries, Temp 500.00 2,540.00 3,040.00 3,037.10 -0- 2.90 130 Salaries, Overtime 200.00 330:00 530.00 525.14 -0- 4.86 161 Retirement 1 ,521 .00 609.o0 29130.00 2,128.62 -0- 1 .38 162 Ins, Compensation 278.0o (133.00) 145..00 142.23 -0- 2.77 163 Ins, Emp Health 1 ,019.00 96.00 1 ,115.00 1 ,113.98 =0-` 1 .02 210 Comm, Telephone -0- 45.00 45.00 42.51 -0- 2.49 E-4 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Central Services (Cont'd) 390 Contractual Svcs 18,000.00 (75.00) 17,925.00 17,920.50 -0- 4.50 431 Maint, Equip-Office 2,300.00 40.00 2,340.00 2,337.24 -0- 2.76 650 Equip, Office -0- 5,055.00 5,055.00 5,054.96 -0- .04 659 Equip, General 750.00 150.00 900.00 -0- 900.00 -0- Total Central Services 51 ,286.00 8,424.00 59,710.00 58,784.99 900.00 25.01 PERSONNEL 160 110 Salaries, Permanent 41 ,227.00 7,553.00 48,780.00 48,778.30 -0- 1 .70 120 Salaries, Temp -0- 770.00 770.00 768.82 -0- 1 .18 130 Salaries, Overtime 789.00 (539.00) 250.00 245.36 -0- 4.64 161 Retirement 2,347.00 1 ,603.00 3,950.00 3,949.38 -0- .62 162 Ins, Compensation 289.00 (139.00) 150.00 147.64 -0- 2.36 163 Ins, Emp Health 731 .00 74.00 805.00 801 .68 -0- 3.32 210 Communications, Tele -0- 545.00 545.00 541 .67 -0- 3.33 220 Supplies, Office 000.00 440.00 1 ,040.00 930.66 109.05 .29 221 Supplies, Spec Dept. 450.00 (125.00) 325.00 321 .94 -0- 3.06 247 Gasoline -0- 165.00 165.00 162.40 -0- 2.60 320 Books 75.00 60.00 135.00 132.60 -0- 2.40 390 Contractual Services 2,000.00. 1 ,775.00 3,775.00 3,773.29 -O- 1 .71 392 Personnel Testing 500.00 1 ,380.00 1 ,880.00 1 ,876.45 -0- 3.55 401 Advertising 500.00 390.00 890.00 887.19 -0- 2.81 431 Maint, Office Equip 50.00 (45.00) 5.00 5.00 -0- -0- 462 Conf & Meet-Dept Hd 150.00 570.00 720.00 717.27 -0- 2.73 464 Meetings, Comm 1 ,200.00 (620.00) 580.00 577.78 -0- 2.22 500 Dues E Memberships 100.00 (55.00) 45.00 45.00 -0- -0- 540 Training & Schools -0- 115.00 115.00 111 .83 -0- 3. 17 650 Equip, Office 100.00 1 ,090.00 11190.00 177.71 1 ,009.02 3.27 Total Personnel 51 ,108.00 15,007.00 66,115.00 64,951 .97 1 ,118:07 44.96 E-5 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE FINANCE 170 110 Salaries, Permanent 188,740.00 8,715.00 197,455.00 197,453.62 -0- 1 .38 120 Salaries, Temp 1 ,500.00 3,690.00 5,190.00 5,185.21 -0- 4.79 130 Salaries, Overtime 1 ,000.00 2,160.00 3,160.00 3,159,28 -0- .72 150 Salaries, Educ Incent -0- 30.00 30.00 27.31 -0- 2.69 161 Retirement 10,743.00 4,597.00 15,340.00 15,337.12 -0- 2.88 162 Ins. Compensation 1 ,531 .00 (1 ,711 .00) (180.00) (180.26) -0- .26 163 Ins, Emp Health 4,313.00 307.00 49620.00 49615.94 -0- 4.06 210 Communications, Tele -0- 845.00 845.00 842.19 -0- 2.81 211 Postage 15,000.00 (3,000.00) 12,000.00 129000.00 -0- -0- 220 Supplies, Office 1 ,800.00 (365.00) 1 ,435.00 1 ,392.98 41 .76 .26 221 Supplies, Spec 8,500.00 8,085.00 16,585.00 169266.71 316.24 2.05 247 Gasoline 200.00 (80.00) 120.00 117.68 -0- 2.32 320 Books 150.00 (65.00) 85.00 82.10 -0- 2.90 382 Rentals-Equip 89,000.00 (7,575.00) 81 ,425.00 819422.57 -0- 2.43 431 Maint-Office Equip 1 ,400.00 800.00 2,200.00 2,196.61 -0- 3.39 432 Maint-Vehicle 150.00 (105.00) 45.00 42.35 -0- 2.65 462 Conf & Meet-Dept Hd 150.00 435.00 585.00 584.53 -0- .47 481 Ins & Surety Bonds 500.00 -0- 500.00 500.00 -0- -0- 500 Dues 6 Memberships 100.00 (5.00) 95.00 95.00 -0- -0- 560 Chgs to Departments (95,000.00) (18,850.00) (113,850.00) (113,849.79) -0- (•21 ) 650 Equip. Office -0- 980.00 980.00 595.35 384.43 •22 Total Finance 229,777.00 (1 ,112.00) 228,665.00 227,886.50 742.43 36.07 TRAFFIC STUDY 171 110 Salaries, Perm -0- 3,065.00 3,065.00 3,061 .11 -0- 3.89 221 Supplies, Spec -0- 1 ,420.00 1 ,420.00 1 ,419.86 -0- .14 E-6 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Traffic Study (Cont'd) 380 Rental-Compr Time -0- 6,600.00 6,600.00 6,600.00 -0- -0- 390 Contr Svcs -0- 13,235.00 13,235.00 13,235.00 -0- -0- 580 Chgs to Depts -0- (25,200.00) (25,200.00) (25,199.50) -0- (.50) Total Traffic Study -0- (880.00) (880.00) (883.53) -0- 3.53 DEVELOPMENT COORDINATOR 180 110 Salaries, Perm 21 ,744.00 2,201 .00 23,945.00 23,943.94 -0- 1 .06 161 Retirement 1 ,238.00 672.00 1 ,910.00 1 ,906.58 -0- 3.42 162 Ins, Compensation 100.00 (45.00) 55.00 51 .00 -0- 4.00 163 Ins. Emp Health 183.00 17.00 200.00 199.70 -0- .30 210 Comm, Telephone -0- 60.00 60.00 57.45 -0- 2.55 247 Gasoline 150.00 (150.00) -0- -0- -0- -0- 432 Maint, Vehicle 100.00 (75.00) 25.00 22.55 -0- 2.45 462 Conf & Meet-Dept Hd 150.00 (85.00) 65.00 63.75 -0- 1 .25 500 Dues & Memberships 85.00 10.00 95.00 91 .00 -0- 4.00 Total Development Coordinator 23,750.00 2,605.00 26,355.00 26,335.97 -0- 19.03 PEP PROGRAM 190 110 Salaries, Perm -0- 150.00 150.00 147.69 70- 2.31 . 120 Salaries, Temp -0- (255.00) (255.00) (254.6o) -0- (.40) 140 Salaries, Holiday -0- 15.00 15.00 13.46 -0- 1 .54 161 Retirement -0- 89895.00 8,895.00 8,893.37 -0- 1 .63 162 Ins, Compensation -0- (6,650.00) (6,650.00) (6,652.32) -0- 2.32 163 Ins, Emp Health -0- 995.00 995.00 991 .46 -0- 3.54 E-7 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE PEP Program (Cont'd) 220 Supplies, Office -0- 6.00 6.00 5.26 -0- .74 247 Gasoline -0- 85.00 85.00 82.00 . -0- 3.00 463 Conf r; Meet-Staff -0- 20.00 20.00 16.75- -0- 3.25 650 Equip, Office -0- 1 ,640.00 1 ,640.00 19636.67 -0- 3.33 Total PEP Program -0- 4,901 .00 4,901 .00 4,879.74 -0- 21 .26 ELECTIONS 200 120 Salaries, Temp 1 ,320.00 7,925.00 9,245.00 9;244.69 -0- .31 162 Ins. , Compensation 17.00 (7.00) 10.00 8.69 -0- 1 .31 598 Misc-Other 181,680.00 (49630.00) 14,050.00 14,047.53 -0- 2.47 Total Elections 20,017.00 3,288.00 23,305.00 23,300.91 -0- 4.09 PLANNING 230 110 Salaries, Permanent 183,058.00 6,627.00 189,685.00 189,681 .67 -0- 3.33 120 Salaries, Temp 700.00 2,805.00 . 3,505.00 3,503.79 -0- 1 .21 130 Salaries, Overtime -0- 65.00 65.00 64.93 -0- .07 150 Salaries, Educ Incent -0- 975.00 975.00 972.86 -0- 2.14 . 161 Retirement 10,118.00 5,082.00 15,200.00 15,195.70 -0- 4.30 162 Ins. , Compensation 1 ,017.00 (497.00) 520.00 519.89 -0- .11 163 Ins. , Emp Health 3,668.00 667.00 4,335.00 4,330.47 -0- 4.53 210 Comm. , Telephone -0- 1 ,095.00 1 ,095.00 1 ,092.08 -0- 2.92 220 Supplies, Office 3,250.00 2,800.00 60050.00 5,902.36 143.25 4.39 221 Supplies, Spec Dept. 500.00 (205.00) 295.00 286.22 7.78 1 .00 222 Supplies, Microfilm 500.00 220.00 720.00 576.51 140.96 2.53 E-8 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Planning (Cont'd) 247 Gasoline 100.00 50.00 150.00 145.99 -0- 4.01 321 Periodicals 100.00 95.00 195.00 190.88 -0- 4.12 390 Contr. Services 10,000.00 (8,900.00) 19100.00 1 ,095.50 -0- 4.50 397 Contr Svcs-Census 1 ,000.00 (1 ,000.00) -0- -0- -0- -0- 400 Printing 1 ,750.00 760.00 2,510.00 2,479.24 28.35 2.41 431 Maint-Office Equip 200.00 1 ,025.00 19225.00 1 ,223.77 -0- 1 .23 432 Maint-Vehicle .200.00 (145.00) 55.00 50.50 1 .26 3.24 462 Conf S Meet-Dept Hd 150.00 450.00 600.00 596.54 -0- 3.46 ' 463 Conf & Meet-Staff 100.00 185.00 285.00 283.70 -0- 1 .30 464 Meetings, Comm: 4,080.00 530.00 49610.00 4,608.28 -0- 1 .72 467 Conf & Meet - ULI 300.00 (145.00) 155.00 151 .86 -0 3.14 S00 Dues & Memberships 600.00 60.00 660.00 655.75 -0- 4.25 540 Training & Schools 100.00 (5.00) 95.00 95.00 -0- -0- 650 Equip, Office -0- 3,485.00 3,485.00 658.62 2,821 .57 4.81 Total Planning 221 ,491 .00 169079.00 237,570.00 234,362.11 3,143.17. 64.72 MUNICIPAL BUILDINGS 280 201 Utilities, Water 850.00 145.00 995.00 993.32 -0- 1 .68 203 Utilities, Gas 1 ,400.00 1 ,425.00 2,825.00 2,823.16 -0- 1 .84 204 Utilities, Elec. 11 ,000.00 3,680.00 14,680.00 14,679.19 -0- .81 390 Contr Services -0- 140.00 140.00 139.83 -0- .17 440 Maint-Bldg & Grnds 10,000.00 (360.00) 9,640.00 9,571 . 11 66. 17 2.72 Total Municipal Buildings 23,250.00 5,030.00 28,280.00 28,206.61 66.17 7.22 NON-DEPARTMENTAL 290 161 Retirement -0- 90.00 90.00 87.10 -0- 2.90 E-9 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Non-Departmental (Cont'd) 162 Ins. , Compensation -0- .(525.00) (525.00) (526•56) -0- 1 .56 163 Ins. , Emp Health -0- 2,435.00 2,435.00 2,430.33 -0- 4.67 210 Comm, Telephone 45,000.00 (10,090.00) 34,910.00 34,908.11 -0- 1 .89 211 Postage 18,000.00 130.00 18,130.00 18,127.37 -0- 2.63 220 Supplies, Office 1 ,500.00 2,225.00 3,725.00 19153.59 2,570.82 •59 380 Rentals, Land 900.00 185.00 1 ,085.00 1 ,081 .00 -0- 4.00 381 Rentals, Bldg. 3,000.00 (750.00) 2,250.00 2,250.00 -0- -0- 393 Contr P/A Lease 170,600.00 (550.00) 170.050.00 170,050.00 -0- -0- 394 Contr. Assessor 500.00 (500.00) -0- -0- -0- -0- 395 Contr. , Auditing 4,800.00 (1 ,820.00) 2,980.00 2,980.00 -0- -0- 396 Contr. , Appraiser 1 ,500.00 (19175.00) 325.00 325.00 -0- -0- 397 Contr. , Census 690.00 35.00 725.00 725.00 -0- -0- 398 Contr. , Refuse 635,000.00 26,815.00 661 ,815.00 661 ,813.27 -0- 1 .73 401 Advertising 6,000.00 720.00 6,720.00 6,715.17 -0- 4.83 402 Tax Coll Chgs 12,000.00 (11 ,840.00) 160.00 158.25 -0- 1 .75 465 Conf s Meetings, Council 5,000.00 505.00 5,505.00 5,413.78 86.40 4.82 466 Conf & Meetings-Staff 6,000.00 (640.00) 5,360.00 5,359.27 -0- .73 481 Ins. , Surety Bonds 200.00 (28.00) 172.00 172.00 -0- -0- 483 Ins. , Liability 130,000.00 41 ,740.00 171 ,740.00 171 ,735.50 -0- 4.50 590 Misc Beach Litigation 30,000.00 (17,335.00) 12,665.00 12,662.05 -0- 2.95 591 Misc-Annexes 200.00 (65.00) 135.00 132.27 -0- 2.73 592 Misc- Tax Title 1 ,000.00 (800.00) 200.00 200.00 -0- -0- 593 Misc-Contingency 10,000.00 18,330.00 28,330.00 28,328.83 -0- 1 .17 594 Misc-Oil Cleanup 2,600.00 (2,000.00) -0- 70- -0- -0- 596 Misc-Prop Tax 2,000.00 (1 ,580.00) 420.00 419.93 -0- • •07 598 Misc-Other 10,000.00 (1 ,975.00) 8V025.00 8,004.50 19.69 .81 610 Land -0- 59,890.00 59,890.00 59,890.00 -0- -0- 618 TOP- Land -0- T581665.00 T58,665:00 158,662.70 -0- 2.30 638 TOP- Misc -0- 190.00 190.00 189.34. -0- .66 Total Non-Departmental 1 ,095,890.00 260,282.00 1 ,356,172.00 1 ,353,447.80 2,676.91 47.29 E-10 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND. FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE FIRE 300 110 Salaries, Perm 1 ,634,749.00 37,391 .00 1 ,672,149.00 19672,+39.16 -0- .84 120 Salaries, Temp 2,500.00 (2,355.00) 145.00 142.42 -.0- 2.58 130 Salaries, Overtime 40,000.00 4,750.00 44,750.00 44,748.46 -0- 1 .54 140 Salaries, Holiday 59,705.00 740.00 60,445.00 60,444.53 -0- .47 150 Salaries, Other -0- 58,720.00 58,720.00. 58,716.43 -0- 3.57 161 Retirement 162,330.00 17,845.00 180,175.00 18o,170.82 -0- 4.18 162 Ins. , Compensation 64,812.00 (39,692.00) 25,120.00 25,116.80 -0- 3.20. 163 Ins. , Emp Health 33,602.00 3,338.00 36,940.00 36,935.84 -0- 4.16 202 Utilities, Wtr & Hydrants 40,040.00 (5,855.00) 34,185.00 34,182.72 -0- 2.28 203 Utilities, Gas 1 ,700.00 1 ,655.00 3,355.00 3,353.39 -0- 1 .61 204 Utilities, Elect 6,000.00 3,920.00 9,920.00 9,919.66 -0- .34 210 Comm, Telephone 31 ,892.00 (19432.00) 30,460.00 16,439.12 1 ,4018.15 2.73 211 Postage 25.00 (15.00) 10.00 9.54 -0- .46 220 Supplies, Office 2,200.00 1 ,320.00 3,520.00 3,478.42 39.17 2.41 221 Supplies,. Spec Dept. 10,000.00 670.00 10,670.00 10,628.69 38.59 2.72 223 Supplies, First Aid 6,000.00 1 ,055.00 7,055.00 7,034.85 18.80 1 .35 240 Supplies, Shop 2,000.00 700.00 2,700.00 2,698.55 -0- 1 .45 247 Gas6line 8,000.00 (2,015.00) 5,985.00 5,984.29 -0- .71 320 Books 1 ,000.00 (25.00) 975.00 960.50 9.98 4.52 380 Rentals, Land 360.00 430.00 790.00 788:77 -0- 1 .23 400 Printing 111000.00 275.00 1 ,275.00 1 ,272.50 -0- 2.50 431 Maint, Office Equip 500.00 190.00 690.00 688.15 -0- 1 .85 432 Maint, Vehicle 7,000.00 4,880.00 119880.00 11 ,875.22 -0- 4.78 433 Maint. , Radio 111200.00 (65.00) 1 ,135.00 1 ,130.91 -0- 4.09 434 Maint-Dept. Equip 1 ,500.00 (545.00) 955.00 954.89 -0- .11 440 Maint-Bldg s Grnds 3,900.00 (20.00) 3,880.00 3,777.83 99.33 2.84 442 Uniform Allowance 9,348.00 (4,583.00) 4,765.00 4,762.17 -0- 2.83 462 Conf & Meet - Dept Hd 150.00 85.00 235.00 230.63 -0- 4.37 463 Conf & Meet - Staff 300.00 15.00 315.00 312.10 -0- 2.90 500 Dues & Memberships 200.00 45.00 245.00 242.00 -0- 3.00 540 Training & Schools 6,000.00 85.00 6,085.00 6,083.99 -0- 1 .01 E-11 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Fire (Cont'd) 631 Improvements, Bldg 900.00 (10.00) 890.00 886.53 -0- 3.47 640 Vehicles, Autos -0- 470.00 470.00 470.00 -0- -0- 645 Vehicles, Fire -0- 3,245.00 3,245.00 3,244.23 -0- .77 650 Equip, Office 1 ,300.00 100.00 1 ,400.00 19173.43 224.44 2.13 652 Equip, Fire 14,000.00 (230.00) 13,770.00 9,431 .34 4,337.49 1 .17 Total Fire 2,154,213.00 85,082.00 2,239,295.00 2,220,428.88 16,785.95 80.17 WEED ABATEMENT 310 120 Salaries, Temporary 28,000.00 (6i-640.00) 21 ,360.00 21 ,358.95 -0- 1 .05 130 Salaries, Overtime 300.00 (300.00) -0- -0- -0- -0- 162 Ins. , Compensation 809.00 (394.00) 415.00 413.16 -0- 1 .84 204 Utilities, Elect -0- 105.00 105.00 103.46 -0- 1 .54 210 Comm, Telephone 270.00 (165.00) 105.00 101 .26 -0- 3.74 220 Supplies, Office 100.00 (70.00) 30.00 26.21 -0- 3.79 221 Supplies, Spec Dept. 200.00 20.00 220.00 215.94 -0- 4.06 240 Supplies, Shop 500.00 (160.00) 340.00 339.41 -0- .59 382 Rentals - Equip 30,000.00 (10,545.00) 19,455.00 19,454.34 -0- .66 400 Printing 400.00 (235.00) 165.00 164.85 -0- .15 Total Weed Abatement 60,579.00 (18,384.00) 42,195.00 42,177.58 -0- 17.42 POLICE 330 110 Salaries, Permanent 2,081 ,452.00 86,018.00 2,167,470.00 2,167,469.35 -0- •65 120 Salaries, Temp 124,899.00 19,686.00 144,585.00 144,582.63 -0- 2.37 130 Salaries, Overtime 167,333.00 59,767.00 227,100.00 227,098.73 -0- 1 .27 140 Salaries, Holiday 71 ,499.00 2,451 .00 73,950.00 73,947.65 -0- 2.35 150 Salaries, Educ Incent -0- 82,050.00 82,050.00 82,049.45 -0- .55 E-12 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Police (Cont'd) 161 Retirement 201 ,331 .00 23,374.00 224,705.00 224,702.49 -0- 2.51 162 Ins. Compensation 105,122.00 (58,317.00) 469805.00 469803.94 -0- 1 .06 163 Ins. , Emp Health 42,222.00 5,548.00 47,770.00 47,766.01 -0- 3.99 210 Comm, Telephone 25,666.00 (821 .00) 24,845.00 24,844.72 -0- .28 220 Supplies, Office 11 ,930.00 (2,495.00) 9,435.00 8,812.80 618.63 3.57 221 Supplies, Spec Dept 9,052.00 5,328.00 14,380.00 13,465.17 909.87 4.96 226 Supplies, Police & Pub. 2,950.00 90.00 3,o4o.00 1 ,259.95 1 ,776.6.3 3.42 Affairs 240 Supplies, Shop -0- 75.00 75.00 70.36 -0- 4.64 241 Supplies, I .D. 11 ,000.00 (520.00) 1o,480.o0 80167.75 2,308.10 4.15 242 Supplies, Jail 907.00 (282.00) 625.00 621 .46 -0- 3.54 243 Supplies, Prisoner 4,380.00 430.00 4,810.o0 4,807.67 -0- 2.33 244 Supplies, Jail Kitchen 29263.00 (333.00) 1 ,930.00 1 ,817.68 108.42 3.90 247 Gasoline 25,000.00 14,715.00 39,715.00 39,712.37 -0- 2.63 248 Gas, Helicopter 7,500.00 (1 ,255.00) 6,245.00 6,243.87 -0- 1 .13 320 Books 1 ,844.00 101 .00 1 ,945.00 1 ,902.30 38.27 4.43 381 Rentals, Bldg. -0- 300.00 300.00 300.00 -0- -0- 382 Rentals, Equip 13,668.00 (968.00) 12,700.00 12,436.54 262.50 .96 390 Contr Services 1 ,615.00 1 ,960.00 3,575.00 3,574.35 -0- .65 431 Maint-Office Equip 1 ,175.00 855.00 2,030.00 1 ,964.99 65.00 .01 432 Maint. Vehicle 30,000.00 10,780.00 40,780.0o 39,988.50 787.35 4.15 433 Maint. Radio 1 ,500.00 30.00 1 ,530.00 1 ,528.56 -0- 1 .44 434 Maint, Dept. Equip 1 ,500.00 (1 ,320.00) 180.00 171 .75 6.20 2.05 436 Maint, Helicopter 41 ,606.00 1 ,445.00 43,045.00 33,583.39 9,459.17 2.44 440 Maint, Bldg. & Grnds 800.00 1 ,750.00 2,550.00 2,495.88 51 .74 2.38 442 Uniform Allowance 21 ,045.00 7,850:00 28,895.00 28,782.26 108.37 4.37 462 Conf E Meet-Dept HD 150.00 455.00 605.00 602.95 -0- 2.05 463 Conf & Meet-Staff 500.00 370.06 870.00 865.93 -0- 4.07 485 Ins. Helicopter 1 ,500.00 50.00 1 ,550.00 1 ,550.00 -0- -0- 500 Dues E Memberships 892.00 (527.00) 365.00 365.00 -0- -0- 540 Training s Schools 19,374.00 8,376.00 27,750.00 27,748.74 -0- 1 .26 E-13 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Police (Cont'd) 595 Misc-Investigation 4,000.00 140.00 4,140.00 4,138.95 -0- 1 .05 620 Buildings -0- 5.00 5.00 1 .26 -0- 3.74 640 Vehicles, Autos 31 ,500.00 8,365.00 39,865.00 39,860.53 -0- 4.47 644 Vehicles, Motorcy. T,500.00 745.00 3,245.00 1 ,038.27 29205.55 1 .18 649 Vehicles, Other 3,800.00 380.00 40180.00 -0- 4,177.91 2.09 650 Equip, Office 5,000.00 2,960.00 7,960.00 4,553.03 3,404.93 2.04 653 Equip, Radio -0- 1 ,895.00 1 ,895.00 11891 .01 -0- 3.99 659 Equip, General 7,000.00 39,765.00 46,765.00 269450.07 20,312.64 2.29. Total Police 3,085,469.00 321 ,271 .00 3,406,740.00 3,360,038.31 46,601 .28 100.41 HB INTELLIGENCE UNIT 331 110 Salaries, Permanent -0- 3,645.00 3,645.00 3,644.54 -0- .46 140 Salaries, Holiday -0- 100.00 100.00 98.95 -0- 1 .05 161 Retirement -0- 350.00 350.00 346.63 -0- 3.37 162 Ins. Compensation -0- 190.00 190.00 186.79 -0- 3.21 163 Ins. , Emp Health -0- 55.00 55.00 54.10 -0- .90 210 Comm, Telephone -0- 145.00 145.00 142.16 -0- 2.84 220 Supplies, Office -0- 30.00 30.00 12.99 14.49 2.52 247 Gasoline -0- 450.00 450.00 445.25 -0- 4.75 463 Conf & Meet-Staff -0- 5.00 5.00 2.29 -0- 2.71 650 Equipment, Office -0- 510.00 510.00 298.29 208.13 3.58 659 Equip. General -0- 1 ,070.00 1 ,070.00 510.41 556.50 3.09 Total HB Intell . Unit -0- 6,550.00 6,550.00 5,742.40 779.12 28.48 ADMIN-HARBORS E BEACHES 34o 110 Salaries, Permanent 52,884.00 4,931 .00 57,815.00 57,811 .44 -0- 3.56 E-14 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Admin-Harbors Beaches (Cont'd) 161 Retirement 4,875.00 685.00 5,560.00 5,557.17 -0- 2.83 162 Ins, Compensation 312.00 (152.00) 160.00 159.63 -0- .37 1.63 Ins, Emp Health 1 ,294.00 41'.00 1 ,335.00 1 ,330.38 -0- 4.62 210 Comm, Telephone -0- 690.00 690.00 685.96 -0- 4.04 211 Comm, Postage 150.00 0 50.00) -0- -0- -0- -0- 220 Supplies, Office 650.00 665.00 1 ,315.00 1 ,220.80 90.58 3.62 221 Supplies, Special Dept. 100.00 190.00 290.00 283.15 2.84 4.01 247 Gasoline 300.00 (275.00) 25.00 22.00 -0- 3.00- 320 Books 65.00 (20.00) 45.00 42.68 -0- 2.32 431 Maint, Office Equip 50.00 70.00 120.00 77.80 40.79 1 .41 432 Maint, Vehicle 300.00 (30.00) 270.00 268.94 -0- 1 .06 433 Maint, Radio 50.00 15.00 65.00 64.69 -0- .31 440 Maint, Bldg. & Grnds 100.00 65.00 165.00 144.66 20.00 .34 462 Conf & Meet-Dept Hd 150.00 75.00 225.00 220.71 -0- 4.29 463 Conf & Meet-Staff 50.00 60.00 110.00 107.95 -0- 2.05 500 Dues & Memberships 250.00 (00.00) 150.00 150.00 -0- -0- 640 Vehicles, Autos -0- 750.00 750.00 750.00 -0- -0- 650 Equip, Office -0- 4,200.00 4,200.00 -0- 41200.00 -0- Total Admin-Harbors s Beaches 61 ,580.00 11 ,710.00 73,290.00 680897.96 4,354.21 37.83 LIFEGUARD 341 110 Salaries, Permanent 1489876.00 12,029.00 160,905.00 160,902.25 -0- 2.75 120 Salaries, Temporary i%,186.00 22,389.00 218,575.00 218,571 .08 -0- 3.92 130 Salaries, Overtime 6,147.00 (1 ,167.00) 4,980.00 4,979.56 -0- .44 140 Salaries, Holiday 4,554.00 326.00 4,880.00 4,878.89 -0- 1 .11 150 Salaries, Educ Incent -0- 1 ,340.00 1 ,340.00 1 ,337.64 -0- 2.36 161 Retirement 13,958.00 2,367.00 16,325.00 16,322.02 -0- 2.98 E-15 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Lifeguard (Cont'd) 162 Ins, Compensation 1 ,687.00 (1 ,272.00) 415.00 412.17 -0- 2.83 163 Ins, Emp Health 4,238.00 242.00 4,480.00 4,479.59 -0- .41 201 Utilities, Water 250.00 (205.00) 45.00 43.09 -0- 1 .91 203 Utilities, Gas 225.00 30.00 255.00 253.89 -0- 1 .11 204 Utilities, Elec 3,150.00 (985.00) 2,165.00 2,164118 -0- .82 210 Comm, Telephone 9,000.00 1 ,005.00 10,005.00 10,000.24 -0- 4.76 • 211 Postage 60.00 (30.00) 30.00 29.48 .-0- .52 220 Supplies, Office 1 ,200.00 (430.00) 770.00 764.64 1 .45 3.91 221 Supplies, Spec Dept 3,300.00 (530.00) 2,770.00 2,076.13 689.00 4.87 223 Supplies, First Aid 1 ,250.00 310.00 1 ,560.00 805.08 750.81 4.11 AD Supplies, Shop 880.00 190.00 1 ,070.00 995.00 73.19 1 .81 247 Gasoline 1 ,000.00 (110.00) 890.00 888.44 -0- 1 .56 249 Gasoline-Boat 1 ,500.00 (340.00) 1 ,160.00 1 ,157.02 -0- 2.98 320 Books 75.00 (15.00) 60.00 56.10 -0- 3.90 390 Contractual Services 200.00 170.00 370.00 367.60 -0 2.40 401 Advertising 127.00 (97.00) 30.00 26.67 -0- 3.33 431 Maint, Equip Office 115.00 (25.00) 90.00 86.50 -0- 3.50 432 Maint, Vehicle 6,950.00 (2,895.00) 4,055.00 3,932.15 120.85 2.00 433 Maint, Radio 500.00 440.00 940.00 628.34 307.26 4.40 435 Maint, Boat 7,400.00 540.00 7,940.00 7,790.84 146.16 3.00 440 Maint, Bldg & Grnds 4,500.00 1 ,510.00 6,010.00 5,670.51 336.23 3.26 442 Uniform Allowance 1 ,990.00 535.00 2,525.00 2,523.07 -0- 1 .93 463 Conf E Meet-Staff 150.00 50.00 200.00 197.21 -0- 2.79 500 Dues & Memberships 25.00 (25.00) -0- -0- . -0- -0- 590 Miscellaneous 600.00 (280.00) 320.00 315.86 =0- 4.14 641 Vehicles, Pickups -0- 800.00. 800.00 800.00 -0- -0- 659 Equip, General -0- 80.00 80.00 78.74 -0- 1 .26 Total Lifeguard 420,093.00 35,947.00 456,040.00 453,533.98 2,424•95 81 .07 E-16 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE HARBOR MAINTENANCE 342 110 Salaries, Permanent 58,202.00 4,493.00 629695.00 62,690.41 -0- 4.59 120 Salaries, Temporary 7,255.00 865.00 89120.00 89115.32 -0- 4.68 130 Salaries, Overtime 2,964.00 (919.00) 2,045.00. 2,040.45 -0- 4.55 140 Salaries, Holiday 2,193.00 122.00 2,315.00 2,311 .49 -0- 3.51 150 Salaries, Educ Incent -0- 245.00 245.00 242.34 -0- 2.66 161 Retirement 5,968.00 467.00 6,435.00 6,434.18 -0- .82 162 Ins, Compensation 325.00 (155.00) 170.00 166.19 -0- 3.81 163 Ins, Emp Health 1 ,286.00 59.00 1 ,345.00 1 ,342.28 -0- 2.72 210 Comm, Telephone -0- 25.00 25.00 24.90 -0- .10 211 Postage 50.00 (50.00) -0- -0- -0- -0- 220 Supplies, Office 125.00 115.00 240.00 236.51 -0- 3.49 221 Supplies, Spec Dept 805.00 (135.00) 670.00 658.24 10.50 1 .26 240 Supplies, Shop 825.00 (160.00) 665.00 650.88 11 .80 2.32 247 Gasoline 300.00 610.00 910.00 908.90 -0- 1 .10 249 Gasoline-Boat 3,400.00 (1 ,785.00) 1 ,615.00 1 ,612.54 -0- 2.46 32.0 Books 25.00 (5.00) 20.00 18.53 -0- 1 .47 432 Maint, Vehicle 550.00 (355.00) 195.00 190.44 -0- 4.56 433 Maint, Radio 275.00 (15.00) 260.00 258.55 -0- 1 .45 435 Maint, Boat 8,500.00 (805.00) 7,695.00 7,385.91 306.44 2.65 440 Maint, Bldg 6 Grounds 800.00 2,070.00 2,870.00 2,852.52 14.17 3.31 441 Maint, Harbor 150.00 295.00 445.00 444.34 -0- .66 442 Uniform Allowance 500.00 -0- 500.00 500.00 -0- -0- 463 Conf & Meet-Staff 50.00 15.00 65.00 61 .04 -0- 3.96 500 Dues & Memberships 75.00 (35.00) 40.00 40.00 -0- -0- 540 Training & Scho6ls 400.00 (230.00) 170.00 168.27 -0- 1 .73 590 Miscellaneous 100.00 (100.00) . -0- -0- -0- -0- 655 Equip, Boat 1 ,690.00 (240.00) 19450.00 .1 ,449.50 -0- .50 Total Harbor Maintenance 96,813.00 4,392.00 101 ,205.00 100,803.73 342.91 58.36 E-17 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE BEACH MAINTENANCE 343 110 Salaries, Permanent 54,149.00 3,901 .00 58,050.00 58,046.22 -0- 3.78 120 Salaries, Temporary 72,500.00 4,970.00 77,470.00 77,468.30 -0- 1 .70 130 Salaries, Overtime 1 ,000.00 (835.00) 165.00 162.87 -0- 2.13 161 Retirement 3,082.00 1 ,393.00 49475.00 40472.89 -0- 2.11 162 Ins, Compensation 3,247.00 (1 ,587.00) 19660.00 19659.56 -0- .44 163 Ins, Emp Health 1 ,659.00 (14.00) 1 ,645.00 1 ,642.19 -0- 2.81 20-1 Utilities, Water 175.00 (60.00) 115.00 114.09 -0- .91 203 Utilities, Gas 300.00 125.00 425.00 424.08 -0- .92 . 204 Utilities, Elec 1 ,000.00 315.00 1 ,315.00 1 ,310.22 -0- 4.78 210 Comm, Telephone -0- 100.00 100.00 96.25 -0-. 3.75 220 Supplies, Office 100.00 (45.00) 55.00 49.84 3.05 2.11 221 Supplies, Spec Dept 150.00 (5.00) 145.00 144.21 -0- .79 240 Supplies, Shop 750.00 515.00 1 ,265.00 1 ,261 .58 -0- 3.42 247 Gasoline 3,750.00 (925.00) 2,825.00 2,824.33 -0- .67 382 Rentals-Equip 275.00 (155.00) 120.00 118.50 -0- 1 .50 390 Contractual Svcs 7,000.00 (1 ,885.00) 5,115.00 5,113.11 -O- 1 .89 432 Maint, Vehicle 7,100.00 2,540.00 9,640.00 9,095.89 540.39 3.72 434 Maint, Dept Equip 2,800.00 285.00 3,085.00 2,111 .38 969.07 4.55 435 Maint-Boat 550.00 20.00 570.00 139.28 430.50 .22 440 Maint, Bldg & Grounds 6,800.00 5,680.00 12,480.00 10,199.86 2,279.09 1 .05 -442 Uniform Allowance 555.00 (85.00) 470.00 469.20 -0- .80 463 Conf .& Meet-Staff 50.00 225.00 275.00 274.00 -0- 1 .00 641 Vehicles, Pickups 2,500.00 (430.00) 2,070.00 2,068.02 -0- 1 .98 650 Equip, Office -0- 90.00 90.00 87.30 -0- 2.70 659 Equip, .General 900.00 (130.00) 770.00 765.78 -0- 4.22 Total Beach Maintenance 170,392.00 14,003..00 184,395.00 180,118.95 4,222.10 53.95 PARKING FACILITY 344 110 Salaries, Permanent 27,868.00 1 ,272.00 29,140.00 29.136.51 -0- 3.49 E - 18 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Parking Facility (Cont'd) 120 Salaries, Temporary 34,320.00 1 ,690.00 36,010.00 36,007.01 -0- 2.99 130 Salaries, Overtime 900.00 (120.00) 780.00 779.79 -0- .21 161 Retirement 1 ,586.00 719.00 2,305.00 2,300.88 -0- 4.12 162 Ins, Compensation 291 .00 (141 .00) 150.00 148.46 -0- 1 .54 163 Ins, Emp Health 548.00 57.00 605.00 600.52 -0- 4.48 201 Utilities, Water 4,500.00 210.00 4,710.00 4,705.86 -0- 4.14 204 Utilities, Elect 4,750.00 2,985.00 7,735.00 7,733.27 -0- 1 .73 210 Comm, Telephone -0- 165.00 165.00 165.00 -0- -0- 220 Supplies, Office 100.00 (60.00) 40.00 36.79 -0- 3.21 221 Supplies, Spec Dept 800.00 1 ,190.00 1 ,990.00 1 ,985.65 -0- 4.35 240 Supplies, Shop 350.00 (60.00) 290.00 92.44 196.99 •57 382 Rentals-Equip -0- 10.00 10.00 6.00 -0- 4.00 432 Maint, Vehicle 600.00 85.00 685.00 682.85 -0- 2. 15 434 Maint, Dept Equip 500.00 (260.00) 240.00 237.67 -0- 2.33 440 Maint-Bldg & Grounds 4,700.00 1 ,850.00 6,550.00 5,549.05 997.87 3.08 442 Uniform Allowance 315.00 (70.00) 245.00 241 .03 -0- 3.97 639 Improvements, Other 1 ,412.00 8.00 1 ,420.00 1 ,417.50 -0- 2.50 650 Equip, Office 125.00 105.00 230.00 229.85 -O- .15 Total Parking Facility 83,665.00 9,635.00 93,300.00 92,056.13 1 ,194.86 49.01 MUNICIPAL PIER 345 110 Salaries, Permanent 8,820.00 (175.00) 8,645.00 8,641 .16 -0- 3.84 120 Salaries, Temp 5,600.00 2,870.00 8,470.00 8,466.77 -0- 3.23 130 Salaries, Overtime 266.00 (241 .00) 25.00 20.50 -0- 4.50 161 Retirement 502.00 268.00 770.00 767.60 -0- 2.40 162 Ins, Compensation 420.00 (205.00) 215.00 214.39 -0- .61 163 Ins. , Emp Health 183.00 77.00 260.00 255.10 -0- 4.90 204 Utilities, Elec. 400.00 (45.00) 355.00 354.49 -0- .51 240 Supplies, Shop 120.00 (80.00) 40.00 35.96 -0- 4.04 434 Maint, Dept Equip 45.00 (45.00) -0- -0- -0- -0- E - 19 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Municipal Pier (Cont'd) 440 Maint-Bldg & Grounds 3,000.00 3,435.00 6,435.00 5,635.65 795.77 3.58 442 Uniform Allowance 60.00 (35.00) 25.00 24.42 -O- .58 637 Improvements, Other -O- 3,190.00 3,190..00 3,188.50 -O- 1 .50 Total Municipal Pier 19,416.00 q,o14.00 28,430.00 27,604.54 795.77 - 9 PARKING METERS 110 Salaries, Permanent 8,645.00 450.00 9,095.00 9,093.64 -0- 1 .36 120 Salaries, Temporary 3,920.00 15.00 3,935.00 3,932.28 -0- 2.72 130 Salaries, Overtime 100.00 (45.00) 55.00 54.73 -0- .27 161 Retirement 492.00 223.00 715.00 710.72 -0- 4.28 162 Ins, Compensation 362.00 (177.00) 185.00 184.77 -0- .23 163 Ins, Emp Health 183.00 17.00 200.00 199.70 -0- .30 221 Supplies, Spec Dept 650.00 (560.00) 90.00 88.95 -0- 1 .05 240 Supplies, Shop 150.00 (120.00) 30.00 27.38 -0- 2.62 390 Contr Services 200.00 (200.00) -0- -0- -0- -0- 432 Maint, Vehicle 75.00 80.00 155.00 150.86 -0- 4. 14 437 Maint, Park Meter 2,750.00 (365.00) 2,385.00 1 ,112.01 1 ,268.31 4.68 442 Uniform Allowance 45.00 ' -0- 45.00 43.69 -0- 1 .31 Total Parking Meters 17,572.00 (682.00) 16,890.00 15,598.73 1 ,268.31 22.96 ENVIRONMENTAL CONTROL 347 211 Postage -0- 10..00 10.00 9.80 -O- .20. 220 Supplies, Office -O- 80.00 WOO 59.75 20.19 .06 221 Supplies, Spec Dept -O- 2,115.00 2,115.00 1 ,120.52 991 .17 3.31 E - 20 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT.- REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Environmental Control (Cont'd) 320 Books -0- 40.00 4o.00 14.18 23.63 2.19 590 Miscellaneous -0= 70.00 70.00 68.25 -0- 1 .75 659 Equip, General -0- 2,275.00 2,275.00 71 .16 2,199.06 4.78 Total Environmental Control -0- 4,590.00 4,590.00 1 ,343.66 3,234.05 12.29 CIVIL DEFENSE 350 110 Salaries, Permanent 18,812.00 1 ,048.00 19:;860.00 19,858.08 -0- 1 .92 120 Salaries, Temporary 2,4o0.00 (2,400.00) -0- -0- -0- -0- 150 Salaries, Educ Incent -0- 15.00 15.00 13.41 -0- 1 .59 161 Retirement 1 ,071 .00 524.00 1 ,595.00 1 ,592.42 -0- 2.58 204 Utilities, Elect 125.00 (55.00) 70.00 66.00 -0- 4.00 162 Ins, Compensation 135.00 (65.00) 70.00 68.89 -0- 1 .11 210 Comm, Telephone 180.00 75.00 255.00 252.04 -0- 2.96 163 Ins, Emp Health 365.00 40.00 405.00 40o.85 -0- 4.15 220 Supplies, Office 100.00 115.00 215.00 193.10 21 .42 .48 221 Supplies, Spec Dept 100.00 (50.00) 50.00 49.75 -0- . •25 247 Gasoline 300.00 (145.00) 155.00 151 .61 -0- 3.39 390 Contractual Svcs 1 ,200.00 -0- 1 ,200.00 1 ,200.00 -0- -0- . 401 Advertising 50.00 (45.00) 5.00 3.14 -0- 1 .86 432 Maint, Vehicle 200.00 (70.00) 130.00 126.39 -0- 3.61 434 _ Maint, Dept Equip 125.00 (125.00) -0- -0- -0- -0- 463`'_' Conf & Meet-Staff 600.00 (510.00) 90.00 86.84 -0- 3. 16 500 Dues & Memberships 65.00 (10.00) 55.00 50.08 -0- 4.92 639 Improvements, Other 1 ,500.00 (340.00) 1 ,160.00 1 ,096.30 61 .67 2.03 653 Equip, Radio -0- 700.00 700.00 -0- 700.00 -0- 650 Equip, Office -0- 500.00 500.00 -0- 500.00 -0- Total Civil Defense 27,328.00 (798.00) 26,530.00 25,208.90 1 ,283.09 38.01 E - 21 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE BUILDING 360 110 Salaries, Permanent 329,117.00 6,108.00 335,225.00 335,220.01 -0- 4.99 120 Salaries, Temporary -0- 6,025.00 6,025.00 6,022.64 -0- 2.36 150 Salaries, Educ Incent -0- 400.00 400.00 398.63 -0- 1 .37 161 Retirement 18,733.00 6,207.00 24,940.00 24,938.55 -0- 1 .45 162 Ins, Compensation 1 ,826.00 (891 .00) 935.00 933.05 -0- 1 .95 163 Ins, Emp Health 6,063.00 1 ,292.00 7,355.00 7,350.35 -0- 4.65 210 Comm, Telephone -0- 1 ,270.00 1 ,270.00 1 ,268.14 -0- 1 .86 220 Supplies, Office 1 ,250.00 705.00 1 ,955.00 1 ,911 .51 42.90 •59 ' 221 Supplies, Spec Dept. 175.00 (30.00) 145.00 140.54 3.82 .64 247 Gasoline 29250.00 160.00 2,410.00 29405.75 -0- 4.25 320 Books 300.00 (135.00) 165.00 137.21 27.65 .14 390 Contractual Svcs 250.00 (250.00) -0- -0- -0- -0- 400 Printing 20000.00 (125.00) 1 ,875.00 19874.41 -0- .59 431 Maint-Office Equip 225.00 (125.00) 100.00 96.15 -0- 3.85 432 Maint-Vehicle 2,750.00 (295.00) 2,455.00 2,414.34 36.26 4.40 462 Conf s Meet-Dept Hd 150.00 (60.00) 90.00 85.20 -0- 4.80 463 Conf b Meet-Staff 100.00 55.00 155.00 154.40 -0- .60 500 Dues & Memberships 250.00 (5.00) 245.00 245.00 -0- -0- 650 Equip. Office -0- 380.00 380.00 379.75 -0- .25 Total Building 365,439.00 20,686.00 386,125.00 385,975.63 110.63 38.74 OIL FIELD CONTROL 390 110 Salaries, Permanent 33,866.00. 2,544.00 36,410.00 36,407.74 -0- 2.26 120 Salaries, Temporary 95.00 210.00 305.00 300.36 -0- 4.64 130 Salaries, Overtime 50.00 (50.00) -0- -0- -0- -0- 150 Salaries, Educ Incent -0- 85.00 85.00 81 .57 -0- 3.43 161 Retirement 1 ,927.00 973.00 2,900.00 2,896.68 -0- 3.32 162 Ins, Compensation 210.00 (100.00) 110.00 107.32 -0- 2.68 163 Ins, Emp Health 921 .00 154.00 1 ,075.00 1 ,073.36 -0- 1 .64 204 Utilities, Elect -0- 920.00 920.00 915.35 -0- 4.65 E-22 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Oil Field Control (Cont'd) 210 Comm, Telephone -0- 205.00 205.00 203.24 -0- 1 .76 220 Supplies, Office 150.00 (90.00) 60.00 55.60 -0- 4.40 221 Supplies, Spec Dept 50.00 210.00 260.00 257.30 -0- 2.70 247 Gasoline 400.00 (25.00) 375.00 374.58 -0- .42 382 Rentals-Equip 300.00 (135.00) 165.00 161 .85. -0- 3.15 406 Contr Svc-Oil Well -0- 4,375.00 4,375.g0 4,374.74 -0- .26 407 Contr-011 Well Royalty -0- 5,840.00 5,840.00 5,837.76 -0- 2.24 431 Maint-Office Equip 25.00 -0- 25.00 23.65 -0- 1 .35' 432 Maint, Vehicle 500.00 (260.00) 240.00 233.93 2.55 3.52 433 Maint, Radio 50.00 (50.00) -0- -0- -0- -0- 442 Uniform Allowance 30.00 (10.00) 20.00 19.41 -0- .59 443 Maint, Oil Wells -0- 800.00 800.00 798.24 -0- 1 .76 463 Conf & Meet-Staff 50.00 (40.00) 10.00 10.00 -0- -0- Total Oil Field 38,624.00 15,556.00 54,180.00 541,132.68 2.55 44.77 ENGINEERING 410 110 Salaries, Permanent 461 ,935.00 (500.00) 461 ,435.00 461 ,430.87 -0- 4.13 120 Salaries, Temporary -0- 16,455.00 16,455.00 16,450.24 -0- 4.76 130 Salaries, Overtime 10,000.00 2,960.00 12,960.00 12,956.81 -0- 3.19 150 Salaries, Educ Incent -0- 125.00 125.00 121 .53 -0- 3.47 161 Retirement 26,293.00 9,632.00 35,925.00 35,923.11 -0- 1 .89 162 Ins, Compensation 2,358.00 (1 ,213.00) 1 ,145.00 1 ,142.77 -0- 2.23 163 Ins, Emp Health 10,049.00 781 .00 10,830.00 10,826.84 -0- 3.16 210 Comm, Telephone -0- 1 ,335.00 1 ,335.00 1 ,334.41 -0- .59 . 220 Supplies, Office 6,000.00 (930.00) 5,070.00 4,749.67 318.01 2.32 221. Supplies, Spec Dept 3,850.00 (165.00) 3,685.00 3,461 .91 219.16 3.93 240 Supplies, Shop 50.00 (35.00) 15.09 11 .28 -0- 3.72 E-23 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Engineering (Cont'd) 247 Gasoline 4,300.00 (540.00) 3,760.00 3,758.38 -0- 1 .62 320 Books 150.00 105.00 255.00 214.16 37.32 3.52 382 Rentals-Equip 100.00 60.00 160.00 156.50 -0- 3.50 390 Contr. Services 11 ,000.00 3,295.00 149295.00 14,290.51 -0- 4.49 431 Maint-Office Equip 600.00 220.00 820.00 742.35 75.00 2.65 432 Maint-Vehicle 2,750.00 (850.00) 1 ,900.00 1 ,870.75 27.54 1 .71 433 Maint-Radio 1 ,500.00 310.00 1 .81o.00 1 ,809.97 -0- .03 434 Maint, Dept Equip 300.00 (180.00) 120.00 118.14 -0- 1 .86 ' 462 Conf & Meet-Dept Hd 150.00 (150.00) -0- -0- -0- -0- 463 Conf & Meet-Staff 200.00 (55.00) 145.00 144.50 -0- .50 500 Dues & Memberships 250.00 (40.00) 210.00 207.50 -0- 2.50 540 Training 6 Schools 150.00 (60.00) 90.00 90.00 -0- -0- 640 Vehicles, Autos -0- 1 ,735.00 1 ,735.00 1 ,731 .52 -0- 3.48 650 Equip, Office -0- 155.00 155.00 153.82 -0- 1 .18 Total Engineering 541 ,985.00 32,450.00 5749435.00 573,697.54 677.03 60.43 MAINT. ADM1N 420 110 Salaries, Permanent 12,408.00 242.00 12,650.00 12,648.43 -0- . 1 .57 161 Retirement 706.00 264.00 970.00 967.01 -0- 2.99 162 Ins, Compensation 57.00 (27.00) 30.00 29.25 -0- .75 163 Ins, Emp Health 183.00 17.00 200.00 199.70 -0- .30 433 Maint, Radio 1 ,800.00 (365.00) 1 ,435.00 19433.26 -0- 1 .74 Total Maint. Admin 15,154.00 131 .00 15,285.00 15,277.65 -0- 7.35 E-24 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE MUNICIPAL YARD 430 110 Salaries, Permanent 109,518.00 (9,043.00) 100,475.00 100,471 .26 -0- 3.74 130 Salaries, Overtime 10,000.00 1 ,685.00 11 ,685.00 11 ,683.79 -0- 1 .21 161 Retirement 6,234.00 1 ,661 .00 7,895.00 7,890.60 -0- 4.40 162 Ins, Compensation 3,056.00 (2,041 .00) 1 ,015.00 1 ,09J..91 -0- 3.09 163 Ins, Emp Health 2,009.00 186.00 2,195.00 22194.20 -0- .80 201 Utilities, Water 360.00 (65.00) 295.00 293.06 -0- 1 .94 203 Utilities, Gas 740.00 700.00 1 ,440.00 1 #437.63 -0- 2.37 204 Utilities, Elect 1 ,800.00 450.00 2,250.00 2,245.84 -0- 4.16' 210 Comm; Telephone 29250.00 (220.00) 2,030.00- 2,026.85 -0- 3.15 220 Supplies, Office 200.00 50.00 250-00 248.29 -0- 1 .71 221 Supplies, Spec 200.00 150.00 350.00 299.02 48.97 2.01 240 Supplies, Shop 4,800.00 1 ,235.00 6,035.00 6,034.96 -0- .04 247 Gasoline - 800.00 (175.00) 625.00 624.90 -0- .10 380 Rentals, Land 2,220.00 -0- 2,220.00 2,220.00 -0- -0- 382 Rentals-Equip 200.00 (200.00) -0- -0- -0- -0- 431 Maint, Office Equip 100.00 (95.00) 5.00 5.00 -0- -0- 432 Maint, Vehicle 1 ,000.00 (165.00) 835.00 827.60 5.09 2.31 434 Maint, Dept Equip 10200.00 (450.00) 750.00 747.79 -0- 2.21 440 Maint, Bldg & Grounds 800.00 1 ,230.00 2,030.00 2,015.08 12.73 2.19 442 Uniform Allowance 1 ,444.00 (184.00) 19260.00 1 ,258.82 -0- 1 .18 463 Conf & Meet-Staff 50.00 110.00 160.00 159.83 -0- .17 500 Dues & Memberships 50.00 (30.00) 20.00 20.00 -0- -0- 650 Equip, Office .100.00 (20.00) 80.00 77.18 -0- 2.82 654 - Equip, Shop -0- 325.00 325.00 322.56 -0- 2.44 Total Municipal Yard 149,131 .00 (4,906.00) 144,225.00 144,116.17 66.79 42.04 E-25 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE BUILDING MAINTENANCE 450 110 Salaries, Permanent 75,238.00 9,867.00 85,105.00 85,104.83 -0- .17 130 Salaries, Overtime 2,000.00 (1 ,475.00) 525.00 524.72 -0- .28 150 Salaries, Educ In -0- 10.00 10.00 6.44 -0- 3.56 161 Retirement 4,283.00 2,537.00 6,820.00 6,817.12 -0- 2.88 162 Ins, Compensation 1 ,851 .00 (966.00) 885.00 883.36 -0- 1 .64 163 Ins, Emp Health 1 ,651 .00 314.00 1 ,965.00 1 ,964.13 -0- .87 210 Comm, Telephone -0- 85.00 85.00 82.60 -0- 2.40, 220 Supplies, Office 100.00 30.00 130.00 129.12 -0- .88 221 Supplies, Spec Dept 837.00 (357.00) 480.00 455.05 20.90 4.05 240 Supplies, Shop 914.00 66.00 980.00 945.65 31 .44 2.91 247 Gasoline 1 ,250.00 (5.00) 1 ,245.00 1 ,243.05 -0- 1295 300 Supplies, Wall Maint 1 ,200.00 (330.00) 870.00 868.69 -0- 1 .31 432 Maint, Vehicle 750.00 360.00 1 ,110.00 1 ,087.38 18.40 4.22 434 Maint, Dept Equip 250.00 100.00 350.00 346.18 -0- 3.82 442 Uniform Allowance 180.00 (40.00) 140.00 138.85 -0- 1 .15 463 Conf & Meet-Staff 30.00 (30.00) -0- -0- -0- -0- 500 Dues E Memberships 30.00 (30.00) -0- -0- -0- -0- 650 Equip, Office 100.00 80.00 180.00 -0- 179.97 .03 659 Equip, General 750.00 150.00 900.00 899.00 -0- 1 .00 Total Building Maintenance 91 ,414.00 10,366,00 101 ,780.00 101 ,496.17 250.71 33.12 PUMP STA SEWER MAINT 460 110 Salaries, Permanent 86,530.00 4,505.00 91 ,035.00 919032.31 -0- 2.69 130 Salaries, Overtime 5,500.00 (970.00) 4,530.00 4,529.57 -0- .43 461 Retirement 4,925.00 2,330.00 7,255.00 7,253.42 -0- 1 .58 462 Ins, Compensation 2,283.00 (2,038.00) 245.00 241 .48 -0- 3.52 E-26 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Pump Sta Sewer Maint (Cont'd) 463 Ins, Emp Health 1 ,932.00 233.00 2,165.00 2,163.90 -0- 1 .10 201 Utilities, Water 200.00 (20.00) 180.00 178.00 -0- 2.00 203 Utilities, Gas 5,000.00 (630.00) 4,370.00 4,367.84 -0- 2.16 204 Utilities, Elect 13,750.00 3,360.00 17,110.00 17,106.74 -0- 3.26 210 Comm, Telephone 5,000.00 (11990.00) 3,010.00 3,005.76 -0- 4.24 221 Supplies, Spec Dept 2,800.00 (750.00) 2,050.00 2,039.92 5.76 4.32 240 Supplies, Shop 4,000.00 (2,135.00) 1 ,865.00 1 ,520.42 340.68 3.90 . 247 Gasloine 3,600.00 (335.00) 3,265.00 3,262.23 -0- 2.77 382 Rentals-Equip 1 ,000.00 (11000.00) -0- -0- -0- -0- 390 Contr Services 1 ,000.00 (1 ,375.00) (375.00) (375.00) -0- -0- 432 Maint, Vehicles 3,200.00 (95.00) 3,105.00 MUM 15.15 1 .17 434 Maint, Dept Equip 8,800.00 (2,615.00) ; 6,185.00 6,087.48 94.51 3.01 440 Maint, Bldg. & Grounds 650.00 (95.00) 555.00 513.96 38.18 2.86 442 Uniform Allowance 270.00 (70.00) 200.00 196.31 -0- 3.69 620 Buildings -0- 570.00 570.00 565.20 -0- 4.80 653 Equip, Radio -0- 450.00 450.00 446.96 -0- 3.04 Total Pump Sta & Sewer Maint 150,440.00 (2,670.00) 1470770.00 147,225.18 494.28 50.54 STORM DRAINS 470 390 Contr Services 5,000.00 175.00 5,175.00 5,174.07 -0- .93 Total Storm Drains 5,000.00 175.00 5,175.00 5,174.07 -0- .93 STREET MAINTENANCE 510 110 Salaries, Permanent 196,-203.00 4,612.00 200,815.00 200,810.99 -0- 4.01 120 Salaries, Temporary -0- 130.00 130.00 128.80 -0- 1 .20 E-27 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Street Maintenance (Cont'd) 130 Salaries, Overtime 8,250.00 (4,055.00) 4,195.00 4,192.42 -0- 2.58 150 Salaries, Educ In -0- 125.00 125.00 123.89 -0- 1 .11 161 Retirement 11 ,168.00 4,567.00 15,735.00 15,733.78 -0- 1 .22 162 Ins. Compensation 5,484.00 (2,679.00) 2,805.00 2,802.55 -0- 2.45 163 Ins, Emp Health 4,679.00 316.00 4,995.00 4,990.96 -0- 4.04 210 Comm, Telephone -0- 160.00 160.00 157.57 -0- 2.43 221 Supplies, Spec Dept. 6,000.00 (3,395.00) 2,605.00 2,600.80 -0- 4.20 . 240 Supplies, Shop 3,000.00 (255.00) 2,745.00 2,416.17 327.41 1 .42 247 Gasoline 4,000.00 5,085.00 9,085.00 9,081 .82 -0- 3.18 300 Supplies, Wall Maint -0- 175.00 175.00 173.62 -0- 1 .38 304 Street Mat]-Misc 13,000.00 (2,130.00) 10,870.00 109868.16 -0- 1 .84 305 Street Mat-Alley 10,000.00 (905.00) 9;095.00 9,093.18 -0- 1 .82 306 Street Mat]-local 40,000.00 (6,495.00) 33,505.00 30,767.79 2,734.94 2.27 307 Street Mat]-Major 36,000.00 (10,270.00) 25,730.00 25,727.01 -0- 2.99 308 St Mat]-St 6 Curb 13,000.00 (2,275.00) 10,725.00 10,724.43 -0- .57 382 Rentals, Equip 2,000.00 (625.00) 1 ,375.00 1 ,370.96 -0- 4.04 390 Contractual Services 2,000.00 (1 ,335.00) 665.00 664.25 -0- .75 432 Maint, Vehicle 16,000.00 (3,920.00) 12,080.00 11 ,575.92 499.73 4.35 434 Maint, Dept. Equip 3,000.00 1 ,710.00 4,710.00 49627.82 80.55 1 .63 442 Uniform Allowance 630.00 (280.00) 350.00 346.73 -0- 3.27 540 Training & Schools 100.00 (100.00) -0- -0- -0- -0- 632 Improvements, Streets -0- 15,770.00 15,770.00 15,767.45 -0- 2.55 642 Vehicles, Trucks -0- 2,705.00 2,705.00 2,703.14 -0- 1 .86 Total Street Maintenance 374,514.00 (3,364.00) 371 ,150.00 367,450.21 3,642.63 57. 16 STREET BRIDGES . 520 221 Supplies, Special -0- 955.00 955.00 953.42 -0- 1 .58 390 Contractual Services 10,000.00 (8,785.00) 1 ,215.00 1 ,213.54 -0- 1 .46 Total Street Bridges 10,000.00 (7,830.00) 2,170.00 2,166.96 -0- 3.04 E-28 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE STREET TREES 530 110 Salaries, Permanent 182,167.00 2,468.00 1849635.00 184,634.61 -0- .39 120 Salaries, Temporary -0- 535.00 535.00 532.80 -0- 2.20 130 Salaries, Overtime 4,500.00 (1 ,415.00) 3,085.00 3,082.07 -0- 2.93 150 Salaries, Educ Incent -0- 530.00 530.00 525.29 -0- 4.71 161 Retirement 10,368.00 4,837.00 15,205.00 15,200.04 -0- 4.96 162 Ins, Compensation 4,985.00 (4,860.00) 125.00 122.73 -0- 2.27 163 Ins, Emp Health 4,208.00 427.00 4,635.00 4,631 .75 -0- 3.25 . 201 Utilities, water 75.00 795.00 870.00 867.65 -0- 2.35 204 Utilities, Elect -0- 190.00 190.00 187.20 -0- 2.80 210 Comm, Telephone -0- 250.00 250.00 248.04 -0- 1 .96 220 Supplies, Office 750.00 130.00 880.00 855.61 21 .80 2.59 221 Supplies, Spec Dept. 12,000.00 265.00 12,265.00 10,002.09 2,260.17 2.74 240 Supplies, Shop 3,500.00 365.00 3,865.00 3,768.26 94.73 2.01 247 Gasoline 3,500.00 1 ,285.00 4,785.00 4,780.97 -0- 4.03 312 Supplies, Stakes 5,000.00 1 ,005.00 6,005.00 49415.36 1 ,588.13 1 .51 313 Tree-Material 12,000.00 9,780.00 21 ,780.00 180438.75 3,338.37 2.88 382 Rentals-Equip 1 ,000.00 2,035.00 3,035.00 2,745.60 288.00 1 .40 390 Contractual Services -0- 1 ,730.00 1 ,730.00 1 ,728.00 -0- 2.00 432 Maint, Vehicle 7,000.00 (2,725.00) 4,275.00 4,229.39 45.30 .31 434 Maint, Dept Equip 1 ,500.00 1 ,265.00 2,765.00 2,641 .90 118.67 4.43 442 Uniform Allowance 600.00 45.00 645.00 643.17 -0- 1 .83 463 Conf & Meet-Staff 50.00 (35.00) 15.00 14.74 -0- .26 506 Dues & Memberships 30.00 -0- 30.00 31 .00 -0- 0 .00) 633 Improvements, Trees -0- 630.00 630.00 630.00 -0- -0- 642 Vehicles, Trucks -0- (1 ,265.00) (1 ,265.00) (1 ,266.00) -0- 1 .00 Total Street Trees 253,233.00 18,267.00 271 ,500.00 263,691 .02 7,755.17 53.81 _E-2q CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE STREET CLEANING 540 110 Salaries, Permanent 116,116.00 (2,541 .00) 113,575.00 113,571 .42 -0- 3.58 120 Salaries, Temporary -0- 285.00 285.00 283.36 -0- 1 .64 130 Salaries, Overtime 2,750.00 (1 ,205.00) 1 ,545.00 1 ,542.70 -0- 2.30 150 Salaries, Educ Inc -0- 20.00 20.00 16.61 -0- 3.39 161 Retirement 6,609.00 2,386.00 8,995.00 8,993.21 -0- 1 .79 162 Ins, Compensation 3,110.00 (1 ,605.00) 1 ,505.00 1 ,501 .67 -0- 3.33 163 Ins, Emp Health 2,662.00 18.00 2,680.00 2,675.80 -0- 4.20 221 Supplies, Spec Dept 4,500.00 (1 ,430.00) 3,070.00 3,069.01 -0- .99 ' 240 Supplies, Sh6p 500.00 (45.00) 455.00 450.69 -0- 4.31 247 Gasoline 4,000.00 1 ,280.00 5,280.00 5,277.05 -0- 2.95 390 Contr Services 2,000.00 (1 ,145.00) 855.00 855.00 -0- -0- 432 Maint, Vehicle 14,000.00 (1 ,640.00) 12,360.00 H ,084.06 1 ,271 .44 4.50 442 Uniform Allowance 390.00 (295.00) 95.00 94.92 -0- .08 Total Street Cleaning 1569637.00 (5,917.00) 150,720.00 149,415.50 1 ,271 .44 33.06 ST MARKING & PAINTING 550 110 Salaries, Permanent . 104,586.00 (20,541 .00) 84,045.00 841042.28 -0- 2.72 120 Salaries, Temporary -0- 305.00 305.00 303.12 -0- 1 .88 130 Salaries, Overtime 750.00 (520.00) 230.00 225.16 -0- 4.24 161 Retirement 5,953.00 842.00 6,795.00 6,793.33 -0- 1 .67 162 Ins, Compensation 2,723.00 (1 ,508.00) 1 ,215.00 1 ,211 .57 -0- 3.43 163 Ins, Emp Health 2,297.00 (462.00) 1 ,835.00 1 ,833.60 -0- 1 .40 220 Supplies, Office -0- 5.00 5.00 4.73 -0- .27 .240 Supplies, Shop 2,190.00 (120.00) 2,070.00 1 ,532.07 536.70 1 .23 247 Gasoline 500.00 395.00 895.00 891 .26 -0- 3.74 301 Supplies, St Markings 17,600.00 (1:�260.00) 16,340.00 - 161134.03 202.13 3.84 302 Supplies, St Signs 8,000.00 (190.00) 7,810.00 6,909.75 899.77 .48 E-30 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE St Marking r; Painting (Cont'd) 303 Supplies, St Name Signs 6,000.00 (3,465.00) 2,535.00 2,531 .70 -0- 3.30 382 Rentals, Equip 3,500.00 1 ,015.00 4,515.00 4,510.75 -0- 4.25 432 Maint, Vehicle 1 ,200.00 1 ,345.00 2,545.00 2,464.49 79.73 .78 434 Maint, Dept Equip 350.00 30.00 380.00 302.89 75.60 1 .51 442 Uniform Allowance 300.00 (180.00) 120.00 118.62 -0- 1 .38 659 Equip, General 1 ,000.00 (255.00) 745.00 -0- 740.88 4.12 Total St Marking Painting 156,949.00 (24,564.00) 132,385.00 129,809.95 2,534.81 40.24 - STREET LIGHTING 560 110 Salaries, Permanent 59,768.00 397.00 60,165.00 60,164.28 -0- .72 130 Salaries, Overtime 4,000.00 (1 ,235.00) 2,765.00 ;,763.69 -0- 1 .31 161 Retirement 3,402.00 1 ,588.00 4,990.00 4,988.23 -0- 1 .77 162 Ins, Compensation 1 ,821 .00 (886.00) 935.00 930.57 -0- 4.43 163 Ins, Emp Health 1 ,096.00 54.00 19150.00 1 ,147.11 -0- 2.89 204 Utilities, Elect 400,000.00 (1 ,995.00) 398,005.00 398,001 .25 -0- 3.75 221 Supplies, Spec Dept 3,600.00 190.00 3,790.00 3,771 .70 14.74 3.56 240 Supplies, Shop 990.00 (30.00) 960.00 931 .85 24.61 3.54 247 Gasoline 700.00 170.00 870.00 866.43 -0- 3.57 382 Rentals-Equip 250.00 (250.00) -0- -0- -0- -0- 432 Maint-Vehicle 1 ,200.00 (940.00) 260.00 258.54 1 .27 .19 434 Maint-Dept Equip 150.00 (145..00) 5.00 2.52 -0- 2.48 442 Uniform Allowance 420.00 (280.00) 140.00 . 138.40 .0- 1 .60 636 Improvements, St Lights 900.00 345.00 11-245.00 1 ,242.42 -0- 2.58 Total Street Lighting 4789297.00 (3,017.00) 475,280.00 475,2o6.99 40.62 32.39 E-31 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE i• TRAFFIC SIGNALS 570 204 Utilities, Elec 15,000.00 (70.00) 14,930.00 14,926.86 -0- 3.14 390 Contractual Svcs 34,000.00 17,680.00 51 ,680.00 51 ,671 .92 6.52 1 .56 Total Traffic Signals 49,000.00 17,610.00 66,610.00 66,598.78 6.52 4.70 TOTAL GENL FUND BUDGET 11 ,207,584.00 902,184.00 12,109,768.00 11 ,989,245.56 118,929.51 1 ,592.93 . 1955 WATER BOND I S R 700 371 Fiscal Agent Costs 298.00 -0- 298.00 110.52 -0- 187.48 372 Bond Redemption 35,000.00 -0- 35,000.00 35,000.00 -0- -0- 373 Interest Payments 8,575.00 -0- 8,575.00 8,575.00 -0- -0- Total Water Bond I & R 43,873-.00 -0- 43,873.00 43,685.52 -0- 187.48 CAPITAL OUTLAY 710 635 Office Equip-Finance -0- 840.00 840.00 837.64 -0- 2.36 636 Vehicles, Fire 40,000.00 -0- 40,000.00 -0- 40,000.00 -0- 645 Equip-Radio Police 44,000.00 (1 ,495.00) 42,505..00 42,504.00 -0- 1 .00 650 Veh-Pickup Lifegd 5,800.00 50.00 5,850.00 5,845.70 -0- 4.30 695 Storm Drain 20,000.00 (3,045.00) 16,955.00 13,626.86 -0- 3,328.14 711 Veh-Sweeper St Clean 15,300.00 3,650.00 18,950.00 18,949.35 -O- .65 Total Capital Outlay 125,100.00 -0- 125,100.00 81 ,763.55 40,000.00 3,336.45 CITY OF HUNTINGTON BEACH EXPENDITURES. BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE LIBRARY 730 110 Salaries, Permanent 226,496.00 19,529.00 246,025.00 246,022.81 -0- 2.19 120 Salaries, Temporary 49,500.00 6,525.00 569025.00 56,024.28 -0- .72 130 Salaries, Overtime 3,300.00 2,775.00 6,075.00 6,071 .83 -0- 3.17 150 Salaries, Educ Incent -0- 25.00 25.00 24.38 -0- .62 161 Retirement 12,721 .00 6,709.00 19,430.00 19,426.63 -0- 3.37 162 Ins, Compensation 3,567.00 (1 ,742.00) 1 ,825.00 1 ,822.96 -0- 2.04 163 Ins, Emp Health 5,775.00 1 ,435.00 7,210.00 7,209.28 -0- .72 - 200 Utilities 3,520.00 1 ,410.00 4,930.00 4,927.19 -0- 2.81 210 Comm, Telephone 2,250.00 250.00 2,500.00 20495.29 -0- 4.71 211 Postage 2,150.00 (85.00) 2,065.00 29061 .28 -0- 3.72 220 tupplies, Office 2,000.00 1 ,355.00 3,355.00 3,199.60 155.25 .15 221 Supplies, Spec Depp. 8,500.00 41635.00 13,135.00 13,047.72 85.72 1 .56 229 Supplies, Jr. Dept 1 ,000.00 (320.00) 680.00 624.73 52.00 3.27 245 Supplies-Audio Visual 1 ,500.00 (145.00) 1 ,355.00 1 ,351 .55 -0- 3.45 246 Supplies, Book Repair 1 ,800.00 10.00 1 ,810.00 1 ,806.97 -0- 3.03 247 Gasoline 1 ,000.00 (205.00) 795.00 792.93 -0- 2.07 320 Books 9o,645.00 176,633.00 247,278.00 60083.93 47,771 .53 139,322.54 321 Periodicals 7,000.00 1 ,480.00 8,480.00 7,715.72 761 .60 2.68 322 Books, Jr. Level 17,500.00 2,810.00 20,310.00 17,532•21 2,773.33 4.46 323 Books-Audio Vis. 11 ,000.00 305.00 11 ,305.00 10,848.39 452.88 3.73 324 Books-Govt Pamp. 2,000.00 (300.00) 1 ,700.00 10697.55. -0- 2.45 325 Books, MicroFm&Fiche 9,000.00 22,830.00 31 ,830.00 229831 .22 8,998.50 .28 381 Rental-Sp New Lib. -0- 1 ,040.00 1 ,040.00 1 ,040.00 -0- -0- 382 Rentals-Equip -0- 90.00 90.00 86.95 -0- 3.05 400 Contr Svc-Printing 2,000.00 (19630.00) 370.00 345.91 23.40 .69 404 Contr Sbc-Storage 360.00 55.00 415.00 411 .00 -0- 4.00 431 Maint-Office Equip 150.00 275.00 425.00 420.86 -0- 4.14 432 Maint-Vehicle 2,500.00 (1 ,975.00) 525.00 518.42 6.45 .13 434 Maint-Dept Equip 910.00 . 300.00 1 ,210.00 1 ,208.85 -0- 1 .15 E-33 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Library (Cont'd) 440 Maint-Bldg Grnds 3,500.00 2,810.00 6,310.00 6,091 .58 213.50 4.92 462 Conf s Meet-Dept Hd 150.00 300.00 450.00 448.21 -0- 1 .79 463 Conf & Meet-Staff 50.00 235.00 285.00 280.50 -0- 4.50 500 Dues & Memberships 550.00 45.00 595.00 591 .75 -0- 3.25 590 Miscellaneous 200.00 185.00 385.00 380.49 -0- 4.51 598 Misc-Intell Svcs 1 ,000.00 (795.00) 205.00 200.08 -0- 4.92 631 imp, Building 2,663.00 297.00 2,960.00 2,957.52 -0- 2.48 639 Imp. , Other 60.00 (60.00) -0- -0- -0- -0- 650 Equip, Office 1 ,866.00 2,389.00 4,255.00 2,756.29 1 ,497.61 1 .10 656 Equip, Library 5,760.00 (1 ,310.00) 4,450.00 4,447.30 -0- 2.70 659 Equip, General 120.00 (70.00) 50.00 45.56 -0- 4.44 Total Library 464,063.00 248,100.00 7_120163.00 509,949.72 62,791 .77 139,421 .51 SPECIAL GAS TAX 740 740001 Appropriations 705,000.00 (244,495.00) 460,505.00 -0- -0- 460,505.00 740075 Gas Tax 21075 -0 950.00 950.00 948.95 -0- 1 .05 740410 Magnolia RW Acq -0- 5.00 5.00 5.00 -0- -0- 740530 Edinger St/RR -0- (3,290.00) (3,290.00) (3,288.04) -0- (1 .96) 740602 Algonquin St. Imp -0- 4,325.00 4,325.00 4,321 .00 -0- 4.00 740662 Sims-Sandra Lee IMA -0- 33,700.00 33,700.00 33,695.34 -0- 4.66 740970 imp. Goldenwest -0- (252,935.00) (252,935.00) (252,933.49) -0- (1 .51 ) 741001 Topics Program -0- 2,)75.00 2,175.00 2,172.43 -0- 2.57 741002 Beach Blvd Ldsc -0 4,110.00 4,110.00 831 .71 3,273.38 4.91 741140 PCH Signals -0- (35,980.00) (35,980.00) (35,978.45) -0- (1 .55) 741230 Imp Springdale-Heil -0- (1 ,080.00) (1 ,080:00) (1 ,080.39) -0- .39 741380 St Imps/Warner E/Beach -0- (44,410.00) (44,410.00) (44,409.30) -0- (.70) 741650 Edwards St. Imp -0- (87,010.00) (87,010.00) (87,007.95) -0- (2.05) 741740 Garfield, Beach to Brook -0- 121 ,985.00 121 ,985.00 121 ,982.36 -0- 2.64 E-34 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Special Gas Tax (Cont'd) 741750 Atlanta Ave. Imp -0- 291 ,545.00 291 ,545.00 291 ,542.20 -0- 2.80 741780 Bolsa Chica/Ed to Ranc -0- 98,880.00 98y880.00 98,876.66 -0- 3.34 741790 Springdale/Heil -0- 51 ,355.00 51 ,355.00 51 ,354.60 -0- .40 741820 Edwards & McFadden -0- 30,155.00 30,155.00 30,151 .99 -0- 3.01 741910 Signals, Goldenwest & Mans -0- 18,475.00 18,475.00 18,471 .00 -0- 4.00 741970 Bolsa Chica Br Widening -0- 6,440.00 6,440.00 61P439.50 -0- .50 741980 Six Topic Signals -0- 100.00 100.00 97.44 -0- 2.56 742100 Signals PCH & Warner -0- 5,000.00 5,000.00 5,000.00 -0- -0- Total Special Gas Tax 7.05,000.00 -0- 705,000.00 241 ,192.56 3,273.38 460,534.06 ANIMAL LICENSES 750 370 Animal Licenses 72,000.00 1 ,675.00 73,675.00 73,670:08 -0 4.92 Total Animal Licenses 72,000.00 1.,675.00 73,675.00 73,670.08 -0- 4.92 CIVIC IMPROVEMENT FUND 760 001 Appropriations 1 ,350,000.00 (434,555.00) 915,445.00 -0- -0- 915,445.00 620 Fire. Stations -0- 87,680.00 87,680.00 87,675.64 -0- 4.36 621 Magnolia Fire Station -0- 86,550.00 86,550.00 84,253.31 2,295.37 1 .32 630 Imp, City Yard -0- 60,010.00 60,010.00 60,007.76 -0- 2.24 631 Architect SVC Library -0- 112,600.00 112,600.00 112,599.34 -0- .66 632 Arch, SVC Civic Cntr -0- 16,795.00 16,795.00 2,106.40 14,687.96 .64 633 Arch SVC Fire Dept -0- 33,540.00 33,540.00 33,539.91 -0- .09 635 Library Inform & Cntl -0- 7,500.00 7,500.00 7,500.00 -0- -0- 636 Harbors Fire Fac. -0- .13,380.00 13,380.00 13,377.86 -0- 2.14 E-35 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTS- TAND_ BALANCE Civic Improvement Fund (Cont'd) 638 Arch Svc City Yard -0- 16,500.00 16,500.00 16,500.00 -0- -0- Total Civic Improvement Fund 1 ,350.000.00 -0- 1 ,350,000.00 417,560.22 16,983.33 915,456.45 CELEBRATION 780 130 Salaries, Overtime 8,500.00 -0- 8,500.00 8,501 .28 -0- (1 .28) 162 Ins, Compensation 38.00 (18.00) 20.00 19.74 -0- .26 204 Utilities, Elect 600.00 (535.00) 65.00 60.41 -0- 4.59 221 Supplies, Spec Dept 7,500.00 (4,920.00) 2,580.00 2,579.37 -0- .63 410 July 4th Parage 14,000.00 705.00 14,705.00 13,438.51 1 ,262.68 3.81 411 Misc Spec Events -0- 150.00 150.00 150.00 -0- -0- 414 Parage, Misc Flts 1 ,500.00 2,000.00 3,500.00 3,500.00 -0- -0- 415 Art Exhibits 2,000.00 (2,000.00) -0- -0- -0- -0- 420 Intl Ed Ex Pgm 1 ,000.00 165.00 10165.00 1 ,164.15 -0- .85 501 Dues E Member-League 3,330.00 335.00 3,665.00 3,665.00 -0- -0- 502 Dues & Mbr-County 950.00 -0- 950.00 951 .75 -0- (1 .75) 503 Dues & Mbr-Natl HBR 250.00 (250.00) -0- -0- -0- -0- 504 Dues & Mbr-SCAG 1 ,660.00 (5.00) 1 ,655.00 1 ,652.00 -0- 3.00 505 Dues & Mbr-OC Assn 100.00 (75.00) 25.00 25.00 -0- -0- 506 Dues S Mbr-Cal Wtr Res 200.00 -0- 200.00 200.06 -0- -0- 507 Dues & Mbrship 200.00 (200.00) -0- -0- -0- -0- 508 Dues E Mbrship 550.00 (550.00) -0- -0- -0- -0- 509 Dues & Mbrship-IULA -0- 150.00 150.00 150.00 -0- -0- 590 Miscellaneous 1 ,500.00 (650.00) 850.00 850.00 -0- -0- Total Celebration 43,878.00 (5,698.00) 389180.00 36,907.21 1 ,262.68 10.11 E-36 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE SURFING CHAMPIONSHIP 781 120 Salaries, Temporary 2,500.00 4,140.00 6,640.00 6,638.13 -0- 1 .87 130 Salaries, Overtime 2,600.00 (1 ,905.00) 695.00 690.45 -0- 4.55 162 Ins, Compensation 66.00 (31 .00) 35.00 33.87 -0- 1 .13 211 Postage 250.00 560.00 810.00 808.00 -0- 2.00 220 Supplies, Office 50.00 (5.00) 45.00 42.61 -0- 2.39 221 Supplies, Spec 4,980.00 3,255.00 8,235.00 8,235.79 -U- (.79) 400 Printing 2,300.00 3,200.00 5,500.00 5,499.32 -0- .68 . 440 Maint, Bldg & Grnds 820.00 360.00 1 ,180.00 19180.37 -0- (.37) 463 Conf & Meet-Staff 2,000.00 (600.00) 1 ,400.00 1 ,398.77 -0- 1 .23 590 Miscellaneous 100.00 (65.00) 35.00 35.70 -0- (.70) Total Surfing Championship 15,666.00 8,909.00 24,575.00 24,563.01 -0- 11 .99 PUBLIC INFORMATION 782 110 Salaries, Permanent 22,988.00 2,157.00 25,145.00 25,144.87 -0- :13 130 Sel.aries, Overtime -0- 110.00 110.00 106.87 -0- 3.13 161 Retirement 1 ,308.00 677.00 1 ,985.00 1 ,981 .23 -0- 3.77 162 Ins, Compensation 160.00 (75.00) 85.00 81 .70 -0- 3.30 163 Ins, Emp Health 365.00 35.00 400.00 400.83 -0- (.83) 210 Communications; Telephone -0- 160.00 160.00 156.17 -0- 3.83 220 Supplies, Office 400.00 (35.00) 365.00 361 .69 -0- 3.31 221 Supplies, Special Dept 600.00 1 ,060.00 1 ,660.00 1 ,637.53 21 .74 .73 227 Supplies, Newsletter 12,600.00 (1 ,210.,00) 11 ,390.00 11 ,386.37 -0- 3.63 321 Books, Periodicals 95.00 30.00 125.00 125.25 -0- (.25) 431 Maint-Office Equip 45.00 (5.00) 40.00 39.90 -0- .10 432 Maint=Vehicle 100.00 195.00 295.00 235.49 58.60 .91 434 Maint-Dept Equip -0- 115.00 115.00 111 .54 -0- 3.46 E-37 i CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Public Information (Cont'd) 463 Conf & Meet-Staff 150.00 (20.00) 130.00 129.47 -0- .53 500 Dues r; Memberships 102.00 (30.00) 72.00 72.00 -0- -0- 650 Equip, Office -0- 5,185.00 5,185.00 354.75 4,830.00 .25 659 Equip, General 275.00 (105.00) 170.00 168.63 -0- 1 .37 Total Public Information 39,188.00 8,244.00 47,432.00 42,494.29 4,910.34 27.37 ECONOMIC DEVELOPMENT 783 110 Salaries, Permanent 14,040.00 1 ,490.00 15,530.00 15,527.83 -0- 2.17 161 Retirement 799.00 451 .00 1 ,250.00 1 ,246.76 -0- 3.24 162 Ins, Compensation 65.00 (30.00) 35.00 33.05 -0- 1 .95 163 Ins, Employee Hlth 183.00 17.00 200.00 199.70 -0- .30 210 Communications, Tele -0- 35.00 35.00 34.11 -0- .89 220 Supplies, Office 200.00 180.00 380.00 380.65 -0- (.65) 221 Supplies, Special 400.00 (315.00) 85.00 54.06 28.35 2.59 321 Periodicals 50.06 150.00 200.00 197.18 -0- 2.82 401 Advertising 1 ,000.00 (500.00) 500.00 500.47 -0- (.47) 462 Conf & Meet-Dept Hd 150.00 365.00 515.00 513.85 -0- 1 .15 464 Conf & Meet-Comm. 500.00 330.00 830.00 829.85 -0- .15 500 Dues & Memberships 150.00 25.00 175.00 173.00 -0- 2.00 Total Economic Development 17,537.00 .2, 198.00 19,735.00 19,690.51 28.35 16.14 TOTAL MUSIC E PROMOTION BUDGET 1160269.00 13,653.00 129,922.00 123,655.02 6,201 .37 65.61 RECREATION 790 110 Salaries, Permanent 1719111 .00 17,194.00 188,305.00 188,303.05 -0- 1 .95 E-38 { CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Recreation (Cont'd) 120 Salaries,- Temporary 260,000.00 (5#935.00) 254,765.00 254,761 .51 -0- 3.49 130 Salaries, Overtime 2,960.00 390.00 3,350.00 3,349.78 -0- •22 150 Salaries, Educ Incent -0- 110.00 110.00 108.86 -0- 1 .14 161 Retirement 9,739.00 5,031 .00 14,770.00 14,768.45 -0- 1 .55 162 Ins, Compensation 2,374.00 (1 ,239.00) 1035.00 . 1 ,132.79 -0- 2.21 163 Ins, Emp Health 4,139.00 681 .00 4,820.00 4,820.25 -0- (•25) 201 Utilities, Water -0- 725.00 725.00 725.78 -0- (.78) 203 Utilities, Gas 300.00 1 ,235.00 1 ,535.00 1 ,533.66 -0- 1 .34 204 Utilities, Elec 6,000.00 9,810.00 15,810.00 15,808.09 -0- 1 .91 210 Comm, Telephone 3,000.00 (135.00) 29865.00 2,861 . 16 -0- 3.84 211 Postage 200.00 (155.00) 45.00 45.88 -0- (.88) 220 Supplies, Office 4,500.00 2,710.00 7,210.00 7,106.93 99.71 3.36 221 Supplies, Spec Dept 26,000.00 5,370.00 31 ,370.00 30,523.76 843.84 2.40 224 Supplies, Awards 4,300.00 1 ,985.00 6,285.00 5,838.54 444.77 1 .69 225 Supplies, Reimb 13,000.00 18,515.00 31 ,515.00 31 ,514.20 -0- .00 247 Gasoline 1 ,000.00 2,480.00 3,480.00 3,480.39 -0- (•39) 380 Rentals, Land 2,250.00 (435.00) 11815.00 1 ,813.00 -0- 2.00 396 Contr-Appraiser 1 ,000.00 (600.00) 400.00 400.00 -0- -0- 400 Printing 300.00 680.00 980.00 979•61 -0- •39 431 Maint, Office Equip 100.00 550.00 650.00 650.76 -0- (.76) 432 Maint, Vehicle 1 ,500.00 (700.00) 800.00 789.76 11 .06 (.82) 440 Maint, Bldg & Grnds 10,000.00 15,165.00 25,165.00 23,141 .08 2,024.38 (.46) 462 Conf & Meet-Dept Hds 150.00 (15.00) 135.00 132.21 -0- 2.79 463 Conf & Meet-Staff 150.00 145.00 295.00 294.58 -0- .42 464 Meetings-Comm 2,280.00 (85.00) 2,195.00 2,125.87 66.00 3.13 500 Dues E Memberships 200.00 (75.00) 125.00 123.00 -0- 2.00 509 Dues b Memb. Other 150.00 55.00 205.00 202.50 -0- 2.50 540 Training & Schools 150.00 (35.00) 115.00 111 .00 -0- 4.00 596 Misc Prop Tax 700.00 1.,005.00 1 ,705.00 1 ,704.36 -0- .64 611 Land-Parks 836,554.00 (605,506.00) 231 ,048.00 -0- -0- 231 ,048.00 638 Imp, Parks 79,770.00 (78,725.00) 1 ,045.00 56.85 985.00 3.15 E-39 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Recreation (Cont'd) 641. Vehicles, Pickups -0- 7,375.00 7,375.00 3,244.24 4,127.97 2.79 659 Equip, General -0- 550.00 550.00 -0- 550.24 (.24) 705 Greer Park, Land -0- 510.00 510.00 509.57 -0- .43 706 Greer Pk, Imp -0- 1 ,675.00 1 ,675.00 1 ,674.14 -0- .86 707 Greer Park - Other -0- 1 ,865.00 1 ,865.00 1 ,653.50 210.89 .61 712 Irby Park, Other -0- 10.00 10.00 10.08 -0- (.08) 716 Murdy Park, Imp -O- 99,360.00 99,360.00 97,298.68 2,059.39 1 .93 717 Murdy Park, Other -0- 3,285.00 3,285.00 1 ,877.92 1 ,408.05 (.97) 721 Wardlow Pk, Imp -0- 1 ,875.00 1 ,875.00 887.00 985.00 3.00 722 Wardlow Pk, Other -0- 15.00 15.00 11 .03 -0- 3.97 725 Rec Center-Land -0- 135.00 135.00 133.560- 1 .44 726 Rec Center-Imp -0- 1 ,190.00 1 ,190.00 1 ,186.75 -0- 3.25 727 Rec Center-Other -0- 70.00 70.00 68.04 -0- 1 .96 731 Lake Pk, Imp -0- 370.00 370.00 367.50 -0- 2.50 741 Slater & Edwards-Imp -0- 11 ,190.00 11 ,190.00 11 ,189.13 -0- .87 742 Slater & Edw-Other -0- 290.00 290.00 288.08 -0- 1 .92 746 Lebard Pk-Imp -0- 1 ,630.00 1 ,630.00 1 ,523.03 106.65 .32 747 Lebard Pk-Other -0- 860.00 860.00 860.71 -0- (.71 ) 752 Perry Park, Other -0- 65.00 65.00 64.23 -0- .77 756 Gisler Park, Imp -0- 4,995.00 4,995.00 4,992.20 -0- 2.80 757 Gisler Park, Other -0- 85.00 85.00 81 .61 -0- 3.39 761 Eader Sch Park, Imp -0- 390.00 390.00 388.78 -0- 1 .22 762 Eader Sch Park-Other -0- 50.00 50.00 -0- 47.51 2.49. 765 Central Park, Land -0- 242,425.00 242,425.00 242,422.50 -0- 2.50 766 Central Pk, Imp -0- 17,485.00 17,485.00 17,465.42 15.83 3.75 767 Central Pk, Other -0- 6,505.00 6,505.00 6,503.83 -0 1 . 17 771 Oakview Pk, Imp -0- 305.00 305.00 305.55 -0- (.55) 772 Oakview Pk, Other -0- 2,365.00 2,365.00 244.50 2,117.33 3.17 776 Hunt. Harbor, Imp -0- 50.00 50.00 47.45 -0- 2.55 781 City Gym-Pool-Imp -0- 1 ,255.00 1 ,255.00 1 ,253.14 -0- 1 .86 782 City Gym-Pool-Other -0- 190.00 190.00 190.61 -0- (.61 ) E-40 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Recreation (Cont'd) 786 Sunview Pk, Imp -0- 1 ,465.00 1 ,465.00 1 ,465.50 -0- (.50) 787 Sunview Pk, Other -0- 765.00 765.00 764.25 -0- .75 791 Springd & Heil Pk-Im -0- 7,425.00 7,425.00 7,310.20 113.40 1 .40 792 Springd & Heil Pk-Other -0- 1 ,675.00 1 ,675.00 854.94 818.37 1 .69 800 Circle View Pk-Lnd -0- 1 ,500.00 1 ,500.00 1 ,500.00 -0- -0- 801 Circle View Pk-Imp -0- 705.00 705.00 588.89 113.40 2.71 802 Circle View Pk-Other -0- 260.00 260.00 260.18 -0- (.18). 806 Clegg-Stacy Pk-Imp -0- 8,090.00 8,090.00 7,945.44 141 .75 2.81 807 Clegg-Stacy Pk-Other -0- 10.00 10.00 7.40 -0- 2.60 811 Harbor View Pk-Imp -O- 10,245.00 10,245.00 10,241 .91 -0- 3.09 812 Harbor View Pk-Other -0- 1 ,255.00 1 ,255.00 1 ,255.51 -0- (.51 ) 816 Lakeview Pk-Imp -0- 9,005.00 9,005.00 9,005.52 -0- (•52) 817 Lakeview Pk-Other -0- 325.00 325.00 321 .98 -0- 3.02 821 College View Pk-Imp -0- 7,045.00 7,045.00 0,931 .43 113.40 .17 822 College View Pk-Other -0- 10.00 10.00 10.00 -0- -0- 826 Bushard Pk-Imp -0- 1 ,070.00 1 ,070.00 652.64 418.00 (.64) 827 Bushard Pk-Other -0- 65.00 65.00 63.92 -0- 1 .08 832 Surfcrest-Crestv Pk -0- 440.00 440.00 438.75 -0- 1 .25 836 Edison Comm, Imp -0- 885.00 885.00 881 .50 -0- 3.50 837 Edison Comm, Other -0- 1 ,220.00 1 ,220.00 1 ,219.08 -0- .92 841 Larkview Pk-Imp -0- 6,760.00 6,760.00 6,644.63 113.40 1 .97 842 Larkview Pk-Other -0- 65.00 65.00 65.00 -0- -0-. 851 Arevalos Pk- Imp -0- 2,855.00 2,855.00 2,851 .98 -0- 3.02 852 Arevalos Pk-Other -0- 130.00 130.00 130.19 -0- (•19) 856 Springdale Pk Imp -0- 3,485.00 3,485..00 3,483.80 -0- 1 .20 857 Springdale Pk-Other -0- 240.00 240.00 238.40 -0- 1 .60 862 Golden View-Other -0- 1 ,120.00 1 ,120.00 1 ,120.00 -0- -0- 876 S-E Indian. & Bushard -0- 1 ,010.00 1 ,010.00 1 ,008.00 -0- 2.00 877 S-E Indian. s Bushard. -0- 430.00 430.00 428.25 -0- 1 .75 882 SE Indian. & Magnolia -0- 390.00 390.00 387.75 -0- 2.25 885 SE Adams Bushard-Land -0- 60,480.00 60,480.00 60,480.80 -0- (.80) E-41 F CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Recreation (Cont'd) 912 Marine View-Other -0- 1 ,360.00 1 ,360.00 1 ,357.49 -0- 2.51 917 Haven View-Other -0- 1 ,360.00 1 ,360.00 1 ,357.48 -0- 2.52 930 Glen View-Land -0- 100.00 100.00 97.50 -0- 2.50 932 Glen View-Other -0- 1 ,790.00 1 ,790.00 1 ,788.98 -0- 1 .02 945 SE Magnolia & Gar, Land -0- 12,950.00 12,950.00 12,949.88 -0- .12 947 SE Mag E Garfld-Other -0-- 390.00 390.00 387.75 -0- 2.25 976 SE Adams & Beach -0- 23,065.00 23,065.00 23,062.00 -0- 3.00 Total Recreation 1 ,443,877.00 (29,244.00) 1 ,414,633.00 1 ,165,509.36 . 17,.935._34 231.,188.0 PARKS 791 110 Salaries, Permanent 174,773.00 10,072.00 1849845.00 18491843.83 -0- 1 .17 120 Salaries, Temporary 20,000.00 6,670.00 26,670.00 26,668.86 -0- 1 .20 130 Salaries, Overtime 4,000.00 (2,560.00) 1 ,440.00 1 ,438.96 -0- 1 .04 150 Salaries, Educ Incent -0- 1 ,290.00 1 ,290.00 1 ,288.34 -0- 1 .66 161 Retirement 9,948.00 4,692.00 14,640.00 14,636.46 -0- 3.54 162 Ins, Compensation 5,677.00 (2,772.00) 2,905.00 2,901 .53 -0- 3.47 163 Ins, Emp Health 4,763.00 (208.00) 4,555.00 4,551 .04 -0- 3.96 201 Utilities, Water 18,000.00 3,145.00 21 ,145.00 21045.61 -0- (.61 ) 203 Utilities, Gas -0- 60.00 60.00 57.47 -0- 2.53 204 Utilities, Elect -0- 720.00 720.00 719.84 -0- ..16 210 Comm, Telephone -0- 230.00 230.00 228.75 -0- 1 .25 220 Supplies, Office -0- 85.00 85.00 74.86 6.52 3.62 221 Supplies, Spec Dept 800.00 925.00 1 ,725.00 10,451 .13 269.93 3.94 240 Supplies, Shop 2,750.00 480.00 3,230.00 3,087.56 142.26 .18 247 Gasoline 2,000.00 1 ,000.00 3,000.00 2,999.73 -0- .27 309 Park Material 4,000.00 (270.00) 3,730.00 3,727.76 -0- 2.24 311 Supplies, Irrig 2,500.00 1 ,465.00 3,965.00 3,964.29 -0- .71 312 Supplies, Stakes 600.00 (600.00) -0- -0- -0- -0- E-42 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Parks (Cont'd) 320 Books 50.00 20.00 70.00 69.25 -0- .75 382 Rentals, Equip 1 ,250.00 585.00 1 ,835.00 1 ,835.45 -0- (•45) 432 Maint, Vehicle 1 ,500.00 1 ,600.00 3,100.00 2,969.43 129.75 •82 433 Maint, Radio 400.00 (20.00) 380.00 379.02 -0- .98 434 Maint, Dept Equip 2,000.00 2,700.00 4,700.00 4,631 .57 67.99 .44 440 Maint, Bldg s Grnds 10,000.00 (2,590.00) 7,410.00 7,059.31 347.80 2.89 442 Uniform Allowance 660.00 (155.00) 505.00 502.33 -0- 2.67 463 Conf & Meet-Stagg 150.00 (55.00) 95.00 94.24 -0- .76 . 500 Dues S Memberships 85.00 (20.00) 65.00 65.00 -0- -0- 540 Training & Schools 150.00 (145.00) 5.00 5.00 -0- -0- 641 Vehicles, Pickups 5,800.00 1 ,550.00 7,350.00 7,346.40 -0- 3.60 642 Vehicles, Trucks 4,500.00 4,160.00 8,660.00 5,206.31 3,450.00 3.69 649 Vehicles, Other 2,685.00 (2,665.00) 20.00 19.57 -0- .43 659 Equipment, General 12,080.00 (145.00) 11 ,935.00 11 ,932.65 -O- 2.35 Total Parks 291 ,121 .00 29,244.00 320,365.00 315,901 .49 4,414.25 49.26 TOTAL PARKS RECREATION 1 ,734,998.00 -0- 1 ,734,998.0o 1 ,481 ,410.85 22,349.59 231 ,237.56 SEWER 800001 Appropriations 200,000.00 (121 ,435.00) 78,565.00 -0- -0- 78,565.00 800970 Cash Cant #097 -0- 85,790.00 85,790.00 85,790.58 -0- (.58) 801001 Reimb Agmt-Ruoff -0- 1 ,905.00 1 ,905.00 1 ,902.34 -0- 2.66 801020 Reimb Agmt #102 -0- 4,485.00 4,485.00 41,482.50 -0- 2.50 801060 Reimb Agmt #106 -0- 9,680.00 9,680.00 .91677.30 -0- 2.70 801250 Balsa Chica 4 Heil Reimb -0- 1 ,380.00 1 ,380.00 1 ,377.81 -0- 2. 19 801590 Heil Ave. Sewer -0- 12,530.00 12,530.00 12,529.65 -0- .35 806602 Sims-Sandra Lee Sewers -0- 5,665.00 5,665.00 5,663.18 -0- 1 .82 Total Sewer 200,000.00 -0- 200,000.00 121 ,423.36 -0- 78,576.64 E-43 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE PLANNED LOCAL DRAINAGE 820001 Appropriations 400,000.00 (345,530.00) 54,470.00 -0- -0- . 54,470.00 820180 Graham St. Stm Drain -0- 1.09,600.00 109,600.00 109,597.00 -0- 3.00 821005 Drainage Dist #5 -0- 865.00 865.00 862.99 -0 2.01 821007 Dr Dist #7 -0- 21 ,810.00 219810.00 -0- 21 ,807.45 2.55 821009 Dr Dist #9 -0- 14,950.00 14,950.00 11 ,735.61 3,212.65 1 .74 821010 Dr Dist #10 -0- 4,985.00 4,985.00 4,983.67 -0- 1 .33 821210 Reimb Agmt #121 -0- 10,105.00 10,105.00 10,104.86 -0- .14 821500 Reimb Agmt #150 -0- 1 ,325.00 1 ,325.00 1 ,323.96 40- 1 .04 - 821620 Reimb Agmt #162 -0- 7,300.00 7,300.00 7,300.00 -0- -0- 821750 Reimb Agmt-Corning -0- z,075.00 2,075.00 2,073.61 -0- 1 .39 821850 22nd. St. Stm Drain -0- 172,515.00 172,515.00 172,512.18 -0- 2.82 Total Planned Local Drainage 400,000.00 -0- 400,000.00 320,493.88 25,020.10 54,486.02 1970 PARK BOND CONSTRUCTION 870 715 Murdy - Land -0- -O- -0- 7.52 -0- (7.52) 716 Murdy - Imp -0- -0- -0- 13.90 -0- (0-90) 756 Gisler - Imp -0- -0- -0- 17,315.70 -0- (17,315.70) 757 Gisler - Other -0- -0- -O- 472.30 -0- (472.30) 765 Central Park - Land 2,850,000.00 (755,260.00) 2,094,740.00 1 ,916,087.01 -0- 178,652.99_ 766 Central Pk-Imp -0- 556,615.00 556,615.00 551 ,610.53 5,000.00 4.47 767 Central Pk-Other -0- 198,645.00 198,645.00 188,949.30 9,693.86 1 .84 770 Oakview-Land -0- -0- -0- 350.00 -0- (350.00) 790 Criss Carr-Land -0- -0- -0- 500.00 -O- (500.00) 791 Criss Carr-Imp -0- -0- -O 103,208.46 -0- (103,208..46) 792 Criss Carr-Other -0- -0- -0- 6 285.16 -0- �6,285-16)80t CZrcle View- Imp -0- -0- -0- 3,617.67 -0- 3617.67) 802 Circle View-Other -0- -0- -0- 121 .50 -0- (121 .50) E-44 ' y CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE 1970 Park Bond Construction (Cont'd) 806 Clegg Stacy-Imp -0- -0- -0- 3,213.81 -0- (3,213.81 ) 807 Clegg Stacy-Other -0- -0- -0- 121 .50 -0- (121 .50) 811 Harbor View-Imp -0- -0- -Oc 10,865.12 -0- (10,865.12) 812 Harbor View-Other -0- -0- -0- 219.65 -0- (219.65) 821 College View-Imp -0- -0- -0- 35,385.70 -0- (35,385.70) 822 College View-Other -0- -0- -0- 745.99 -0- (745.99) 826 Bushard-Imp -0- -0- -0- 12,180.80 -0- (12,180.80) 827 Bushard-Other -0- -0- -0- 472.30 -0- (472.30) 836 Edison Comm-Impro -0- -0- -0 364,824.18 -0- (364,824.18) 837 Edison Comm-Other -0- -O -0- 6,371 .71 -0- (6,371 .71 ) 841 Lark View-Imp -0- -0- -0- 53,985.70 -0- (53,985.70) 842 Lark View-Other -0- -0- -0- 745.99 -0- (745.99) 851 Arevalos- Imp -0- -0- -0- 23,189.00 -0- (23,189.00) 852 Arevalos, Other -0- -0- -0- 472.30 -0- (472.30) 856 Springdale-Imp -0- -0- -0- 1 ,844.87 -0- (1 ,844.87) 857 Springdale-Other -0- -0- -0- 121 .50 -0- (121 .50) Total 1970 Park Bond Construction 2,850,000.00 -0- 2,850,000.00 3,303,299.17 14,693.86 (467,993.03) 1970 PARK BOND 1 & R 880 371 Fiscal Agent Costs -0- -0- -0- 346.00 -0- (346.00) 372 Bond Redemption 115,000.00 -0- 115,000.00 115,000.00 -0- -0- 373 Interest Payment 345,263.00 -0- 345,263.00 345,262.50 -0- .50 Total 1970 Park Bond I & R 460,263.00 -0- 460,263.00 460,608.50 -O- 345.50 PEP PROGRAM SECTION #5 890 110 Salaries, Permanent -0- 194,185.00 194,185.00 194,181 .24 -0- 3.76 E-45 i CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE PEP Program Section #5 (Cont'd) 120 Salaries, Temporary -0- 30,135.00 30,135.00 30P132.56 -0- 2.44 130 Salaries, Overtime -0- 555.00 555.00 554.57 -0- .43 140 Salaries, Holiday -0- 1 ,195.00 19195.00 19193.00 -0- 2.00 161 Retirement -0- 10,295.00 10,295.00 10,291 .85 -0- 3. 15 162 Ins, Compensation -0- 4,815.00 49815.00 4,813.25 -0- 1 .75 163 Ins, Emp Health -0- 40415.00 4,415.00 4,412.55 -0- 2.45 403 Contr Svcs-Medical -0- 870.00 870.00 870.00 -0- -0- Total PEP Program Section #5 -0- 246,465.00 2469465.00 246,449.02 -0- 15.98 PEP PROGRAM SECTION #6 891 110 Salaries, Permanent -0- 48,270.00 48,270.00 489266.72 -0- 3.28 120 Salaries, Temporary -0- 320.00 320.00 318.29 -0- 1 .71 140 Salaries, Holiday -0- 190.00 190.00 190.19 -0- (. 19) 161 Retirement -0- 1 ,980.00 1 ,980.00 1 ,979.73 -0- . .27 162 Ins, Compensation -0- 1 ,345.00 1 ,345.00 1 ,344.85 -0- .15 163 Ins, Emp Health -0- 1 ,205.00 1 ,205.00 1 ,205.15 -0- (.15) 570 Sub Agent Costs -0- 32,765.00 32,765.00 32,764.59 -0- .41 Total PEP Program Section #6 -0- 86,075.00 86,075.00 86,069.52 -0- 5.48 HB INTELLIGENCE UNIT 892 110 Salaries, Permanent -0- 10,925.00 10,925.00 10,921 .97 -0- 3.03 140 Salaries, Holiday -0- 300.00 300.00 296.51 -0- 3.49 161 Retirement -0- 1 ,040.00 1 ,040.00 1 ,038.79 -0- 1 .21 E-46 � r CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE HB Intelligence Unit (Cont'd) 162 Ins, Compensation -0- 560.00 560.00 559.81 -0- . 19 163 Ins, Emp Health -0- 165.00 165.00 162.14 -0- 2.86 210 Comm, Telephone -0- 255.00 255.00 252.63 -0- 2.37 220 Supplies, Office -0- 15.00 15.00 14.95 -0- .05 247 Gasoline -0- 425.00 425.00 424.48 -0- .52 463 Conf & Meet-Staff -0? 10.00 10.00 6.86 -0- 3. 14 650 Equip, Office -O- 895.00 895.00 893.90 -0- 1 .10 659 Equip, General -0- 1 ,530.00 1 ,530.00 1 ,529.59 -0- .41, Total HB Intelligence Unit -0- 16,120.00 16,120.00 16,101 .63 -0- 18.37 TCDI 894 110 Salaries, Permanent -0- 3,825.00 3,825.00 3,822.35 -0- 2.65 120 Salaries, Temporary =0- 3,255.00 3,255.00 3,254.85 -0- .15 220 Supplies, Office -0- 15.00 15.00 14.49 -0- .51 221 Supplies, Special -0- 615.00 615.00 331 .39 281 .34 2.27 247 Gasoline -0- 10.00 10.00 8.20 -0- 1 .80 Total TCDI -0- 7,720.00 7,720.00 7,431 .28 281 .34 7.38 TOTAL GRANT FUND -0- 356,380.00 356,380.00 356,051 .45 281 .34 47.21 SPECIAL ASSESSMENTS 906 602 Assessment Dist #6602 2,000.00 -0- 2,000.00 (5,801 .54) -0- 7,801 .54 Total Special Assessments 2,000.00 -0- 2,000.00 (5,801 .54) -0- 7,801 .54 E-47 CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE WATER 920 Source of Supply-Operation 102 Operation-Labor . 4,500.00 (440.00) 4,060.00 4,056.52 -0- 3.48 104 Operation-Expense 720.00 (695.00) 25.00 25.00 -0- -0- 106 Purchased Water 305,000.00 122,115.00 427,115.00 427,111 .82 -0- 3.18 112 Maintenance-Labor 240.00 430.00 670.00 668.69 -0- 1 .31 114 Maintenance-Expense 840.00 (800.00, 40.00 36.12 -0- 3.88. Total Source of Supply 311 ,300.00 120,610.00 431 ,950.00 4311,898.15 -0- o .85 Pumping Expense 202 Operation-Labor 12,600.00 (3,115.00) 9,485.00 9,482.28 -0- 2.72 204 Operation-Expense 840.00 (35.00) 805.00 802.51 -0- 2.49 206 Purchased Power 54,000.00 17,495.00 71 ,495.00 71 ,494.69 -0- .31 208 Pump Tax 209,000.00 (108,280.00) 100,720.00 100,716.90 -0- 3.10 212 Maintenance-Labor 4,800.00 420.00 5,220.00 5,216.60 -0- 3.40 214 Maintenance-Expense 6,000.00 (415.00) 5,585.00 5,496.39 88. 18 .43 Total Pumping Expense 287,24o.00 (93,930.00) 193,310.00 193,209.37 88.18 12.45 Water Treatment Plant 302 Operation-Labor 6,600.00 (2,160.00) 4,440.00 4,436.73 -0- 3.27 304 Operation-Expense 20,400.00 (10,940.00) 9,460.00 9,141 .36 314.39 4.25 312 Maintenance-Labor 3,600.00 .(445.00) 3,155.00 3,152.66 -0- 2.34 313 Maintenance-Equip Lab 1 ,800.00 . (1 ,800.00) -0- -0- -0- -0- E-48 t CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Water Treatment Plant (Cont'd) 314 Expense-Equipment 600.00 ( .00 45.00 44.78 -0- .22 Total Water Treatment Plant 33,000.00 (15,900.00) 17,100.00 16,775.53 314.59 10.08 Transmission b Distribution 402 Labor-General 45,000.00 8,065..00 53,065.00 53,065.88 -0- (.88) 403 Labor-Fire Hydrants 840.00 (550.00) 290.00 286.92 -0- 3.08 404 Labor-Services 720.00 905.00 1 ,625.00 1 #623.18 -0- 1 .82 405 Labor-Meter Repairs 28,800.00 (2,665.00) 26,135.00 26,131 .03 -0- 3.97 406 Labor-Valve Operation 14,400.00 (4 A0.00) 10,120.00 10,117.76 -0- 2.24 407 Labor-Inspection 22,020.00 885.00 22,905.00 22,903.51 -0- 1 .49 408 Expenses-General 4,800.00 (1 ,925.00) 2,875.00 2,771 .19 101 .64 2.17 409 Expenses-Fire Hydrants 240.00 445.00 685.00 620.01 61 .37 3.62 410 Expenses-Services 360.00 (150.00) 210.00 208.98 -0- 1 .02 411 Expense-Meter Repairs 3,600.00 190.00 3,790.00 3,083.02 704.92 2.06 412 Expenses-Valves 120.00 695.00 815.00 813.47 -0- 1 .53 413 Expenses-Other 2,400.00 (560.00) 1 ,840.00 1 ,840.03 -0- (.03) 414 Contract-Meter Repair 1 ,800.00 (1 ,800.00) -0- -0- -0- -0- Total Transmission & Distribution 125,100.00 (745.00) 124,355.00 123,464.98 867.93 22.09 Customer Accounting 501 Labor General 10,454.00 6,491 .00 16,945.00 16,941 .15 -0- 3.85 505 Customer Accounting 90,000.00 8,540.00 98,540.00 98,539.06 -0- .94 507 Uncollectable Accts 14,400.00 (8,570.00) 5,830.00 5,830.42 -0- (.42) Total Customer Accounting 114,854.00 6,461 .00 121 ,315.00 121 ,310.63 -0- 4.37 E-49 t CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Administrative 6 General 603 Salaries, Sups 19,524.00 28,591 .00 48,115.00 48,112.39 -0- 2.61 604 Office Supplies 480.00 (190.00) 290.00 246.88 39.89 3.23 605 Utilities, General 24,000.00 (15,865.00) 8,135.00 8,131 .62 -0- 3.38 607 Insurance, Employees 6,078.00 (33.00) 6,045.00 6,045.28 -0- (.28) 608 Ins, Compensation 4,978.00 (2,783.00) 2,195.00 2,194.08 -0- .92 609 Ins, Liability 5,115.00 (5,115.00) -0- -0- -0- -0- 610 Retirement, Employees 12,989.00 5,901 .00 18,890.00 18,888.19 -0- 1 .81 611 Maint, Office Equip 120.00 (120.00) -0- -0- -0- -0- 612 Uniform Allowance 420.00 30.00 450.00 450.05 -0- (.05) 613 Conference, Meetings 480.00 (275.00) 205.00 201 .65 -0- 3.35 614 Books, Periodicals: 120.00 (120.00) -0- -0- -0- -0- 615 Dues & Membership 120.00 (65.00) 55.00 51 .00 -0- 4.00 Total Administrative & General 74,424.00 9,956.00 84,380.00 84,321 .14 39.89 18.97 Other Expenses 701 Depreciation 300,000.00 48,720.00 348,720.00 348,719.27 -0- .73 702 In-Lieu Tax 113,733.00 13,537.00 127,270.00 127,267.55 -0- 2.45 703 Vehicle Operation 10,200.00 (880.00) 9,320.00 8,956.31 364.59 (.90) 704 Equip Operation 600.00 (305.00) 295.00 292.05 -0- 2.95 705 Contract Engineering 1 ,200.00 (1 ,200.00) -0- -0- -0- -0- 706 Radio Maintenance 840.00 750.00 1 ,590.00 1 ,590.92 -0- (.92) 707 WOCWB Expense 24,000.00 (6,405.00) .17,595.00 17,592.75 -0- 2.25 708 Fiscal Agent Fees 111800.00 (430.00) 1 ,370.00 1 ,366.47 -0- 3.53 709 Property Tax Lease 7,400.00 (1,490.00) 4,910.00 4,909.63 -0- .37 710 San Joaquin Res. Lease 100,000.00 -0- 100,000.00 100,000.00 -0- -0- 711 Reservoir Lease 10.00 -0- 10.00 10.00 -0- -0- 713 Cross Conn Research 400.00 (100.00) 300.00 300.00 -0- -0- 715 Tool Repair 120.00 140.00 260.00 249.83 7.35 2.82 E-50 1. CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Other Expenses (Cont'd) 716 Org Cnty Health Dept Exp 5,760.00 (1 ,270.00) 49490.00 49487.49 -0- 2.51 717 Other Expense 300.00 200.00 500.00 403.49 95.76 .75 Total Other Expenses 566,363.00 50,267.00 616,630.00 616,145.76 467.70 1*6.54 Other Income Deductions 801 1960 1 S R Redemption 212,000.00 5,320.00 217,326.08 217,316.56 -0- 3.44 802 1955 1 & R Bond Red 43,475.00 325.00 43,800.00 43,800.00 -0- -0- 803 Paymnt to Gen Fund 90,000.00 -0- 90,000.00 90,000.00 -0- -0- 804 Refund So Cal Water Co Acct 2,000.00 (140.00) 1 ,860.00 1 ,856.88 -0- 3.12 805 Reimb Off Site Const 24,000.00 23,740.00 47,740.00 47,740.02 -0- (.02) Total Other Income Deductions 371 ,475.00 29,245.00 400,720.00 400,713.46 -0- 6.54 Capital Outlay 911 Reservoir Beauti . 3,600.00 (3,535.00) 65.00 65.63 -0- (.63) 912 Reservoir Matl 4,800.00 (4,095.00) 705.00 705.01 -0- (.01 ) 913 Reservoir Contract 5,600.00 (3,600.00) -0- -0- -0- -0- 914 Wells, Local Labor 600.00 (600.00) -0- -0- -0- -0- 915 Wells, Material 4,800.00 (4,800.00) -0- -0- -0- -0- 916 Wells, Contract 36,000..00 (36,000.00)- -0- -0- -0- - 0- 920 Pumping Plant-Labor 600.00 275.00 875.00 874.74 -0- .26 921 Pumping Pit Equip 70,000.00 (69,225.00) 775.00 772.16 -0- 2.84 930 Chlorine Equip 9,000.00 (8,770.00) 230.00 230.58 -0- (•58) 940 Trans Dist Labor 48,000.00 (15,385.00) 32,615.00 32,223.88 391 .65 (•53) E-51 t CITY OF HUNTINGTON BEACH EXPENDITURES BY FUND FISCAL YEAR 1971-72 ACCT. REVISED ENCUMB. UNENCUMB. NO. DESCRIPTION APPROP. REVISIONS APPROP. EXPENDITURES OUTSTAND. BALANCE Capital Outlay (Cont'd) 941 Trans & Dist Mat] 36,000.00 25,805..00 61 ,805.00 58,354.66 3,450.76 (.42) 942 Trans s Dist Contr 30,000.00 4,970.00 34,970.00 34,969.65 -0- .35 944 Services, Labor 8,400.00 9,270.00 17,670.00 17,666.39 -0- 3.61 945 Services-Matt 9,600.00 10,340.00 19,94o.00 13,735.38 6,201 .32 3.30 947 Meters 18,000.00 6,285.00 24,285.00 18,874.63 5,410.02 .35 948 Meter Ship Equip 240.00 17,120.00 17,360.00 17,356.50 -0- 3.50 949 Fire Hydrant-Labor 2,400.00 (1 ,0O5.00) 1 ,395.00 1 ,391 .67 -0- 3.33 950 Fire Hydrant-Math 6,000.00 (925.00) 5,075.00 4,708.71 364.68 1 .61 . 970 Buildings-Labor 240.00 100.00 340.00 337.77 -0- 2.23 971 Bldgs, Material 120.00 (120.00) -0- -0- -0- -0- 972 Office Equip 960.00 (700.00) 260.00 -0- 257.25 2.75 973 Vehicle Equip 14,000.00 (3,960.00) 10,040.00 10,039.69 -0- .31 976 Mobile Radio 1 ,500.00 (1 ,500.00) -0- -0- -0- -0- 977 Power Equip 4,800.00 (B1,385.O0) 3,415.00 3,414.77 -0- .23 978 Tools 1 ,800.00 180.00 1 ,980.00 1 ,978.76 -0- 1 .24 979 General Equip 1 ,800.00 1 ,180.00 2,980.00 588.89 2,391 .91 (.80) 980 Telemetering 1 ,200.00 (t,170.00) 30.00 28.28 -0- 1 .72 981 New Reservoir 150-000.00 512,775.00 662,775.00 642,102.29 20,673.03 (.32) 982 Main Instl for Central Pk 50:000.00 (50,000.00) -0- -0- -0- -0- 983 Cathodic Protection 10,000.00 51115.00 15,115.00 15,114.50 -0- .50 984 Instal of 36" Water Main 400,000.00 341 .485.00 741 ,485.00 741 ,482.97 -0- 2.03 .Total Capital Outlay 928,060.00 728,125.00 1 ,666,185.00 1 ,617,017.51 39,140.62 26..87 TOTAL WATER BUDGET 2,8119816.00 834,089.00 3,645.,905.00 3,604,856.53 40,918.71 129.76 PARKING AUTHORITY 940 633 Landscaping -0- -A- -0- 79.80 -0- (79.80) 810 Parking Lot Construction 75,000.00 -0- 75,000.00 639.60 -0- 74,360.40 Total Parking Authority 75,000.00 -0- 75,000.00 719.40 -0- 74,280.60 E-52 CITY OF HUNTINGTON BEACH ADJUSTING JOURNAL ENTRIES June 30, 1971 Debit Credit (1) TREASURER'S DEPARTMENTAL TRUST FUND Treasurer's cash and short-term investments $ 77,700.00 Miscellaneous deposits $ 77,700.00 To record trust fund balance not on City's books. (2) 1963 WATER REVENUE .BOND INTEREST AND REDEMPTION.FUND Cash and investments with fiscal agent 87,522.83 Accrued bond interest 1963 water bonds 20,583.33 Matured interest payable 6,939.50 Revenue bonds payable 60,000.00 To record fund not in finance department's records. (3) 1963 WATER REVENUE BOND RESERVE FUND Cash and investments with fiscal agent 234,457.50 Fund balance 234,457.50 To record .fund not on finance department's records. (4) GENERAL BONDED DEBT i Amount to be provided for bond redemption 6,240,000.00 General bonded debt 6,240,000.00 To record general bonded debt not booked 1955 G.O. Water Bonds $ 350,000.00 1970 Park Bonds 5,890,000.00 $ 6,240,000.00 (5) TREASURER'S DEPARTMENT - SPECIAL ASSESSMENT DISTRICT Cash and investments with fiscal agent 6,464.O2 Fund balance 6,464.02 j To record fund not on finance department's records. (6) PLANNED LOCAL DRAINAGE FACILITIES FUND Fund balance 250,002.71 Reimbursement contract payable 250,002.71 To record reimbursement contracts payable. _ I CITY OF HUNTINGTON BEACH ADJUSTING JOURNAL ENTRIES June 30, 1971 Debit Credit (7) WATER UTILITY FUND Fund balance $ 25,301.39 Reimbursement contract payable $ 25,301.39 To record reimbursement contracts payable . (8) 1955 WATER BOND FUND Cash with fiscal agent 900.00 Matured interest payable 900.00 To record cash with fiscal agent for payment of matured interest payable. (9) 1970 PARK BONDS I & R FUND Cash with fiscal agent 3,600.00 Matured interest payable 3,600.00 To record cash with fiscal agent for payment of matured interest payable. (10) SEWER DEPARTMENT FUND Fund balance 1,746.00 Reimbursement contracts payable 1,746.00 To record reimbursement contracts payable. (11) 1955 WATER BOND FUND Amount to be provided for bond interest and redemption 4,025.00 Interest payable - future years 4,025.00 To correct interest payable. (12) WATER UTILITY FUND Reserve for payment of 1955 G.O. Bonds 34 825.00 Fund balance 34,825.00 To adjust reserve for interest payable in future years. CITY OF HUNTINGTON BEACH ADJUSTING JOURNAL ENTRIES June 30, 1971 Debit Credit WATER UTILITY FUND Fund balance $ 20,000.00 Reserve for uncollectible accounts receivable $ 20,000.00 Reserve for uncollectible accounts receivable to set up reserve for uncollectible accounts receivable. (14) CIVIC IMPROVEMENT FUND Fund balance 7 ,000.00 Reserve for uncollectible accounts receivable 7,000.00 To set up reserve for uncollectible accounts receivable. i I i CITY OF HUNTINGTON BEACH FINANCIAL STATEMENTS WITH REPORT ON:.EXAMINATION BY CERTIFIED PUBLIC ACCOUNTANTS JUNE -30, 1971 1 CITY OF HUNTINGTON BEACH June 30, 1971 CONTENTS Page Number Accountants' Report 1 - 2 Balance Sheet - All Funds 3 Statement of Changes in Fund Balances - All Funds 4 General Fund: Statement of Revenue - Estimated and Actual 5 - 7 Statement of Expenditures and Encumbrances Compared with Appropriations 8 Special Revenue Funds: Balance Sheet 9 Statement of Changes in Fund Balance 10 Statement of Revenue - Estimated and Actual 11 Statement of Expenditures and Encumbrances - . .Compared with Appropriations 12 Capital Outlay Funds: Balance Sheet 13 Statement of Changes in Fund Ba-lance 14 Statement of Revenue. - Estimated and Actual 15 Statement of Expenditures and Encumbrances - Compared with .Appropriations 16 Water Utility Fund: Balance Sheet 17 Statement of Changes in Fund Balance and Reserve for Revenue Bond Retirement 18 s. Statement of Income 19 Statement of Operating Expenses 20 - 21 Debt Service Funds: Balance Sheet 22 Statement of Changes in Fund Balance 22 Statement of Revenue - Estimated and Actual 23 Statement of Expenditures Compared with Appropriations 23 Special Assessment and Trust Funds: Balance Sheet 24 Statement of Changes in Fund Balance 24 Notes to Financial Statements 25 - 26 Supplementary Information 27 - 29 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DIEHL,C.P.A.(1925-1956) OTHER OFFICES AT: B RYN B.EVAN S,C.P.A. 1910 NORTH BUSH STREET 705 EAST MAIN STREET WIN G. PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 WALNUT 5-2579 DONALD E.CALLAHAN,C.P.A. L.PETER SCHERER,C.P.A. 535 NORTH H STREET WARD M.GALLACHER,C.P.A. S 1V,September 7L 1971 JOHN A.RAABERG,C.P.A. , 7 LOMPOC,CALIFORNIA RAYMOND V. FRAZIER,C.P.A. REGENT 6-8252 ACCOUNTANTS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the balance sheets of the various funds of the City of Huntington Beach as of June 30, 1971 and the related statements of changes in fund balances, revenue, income and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that, as described in Note 1 to the financial statements, a substantial portion of the cost of utility plant in service is based on-.esti- mates made by city personnel, and it was not within the scope of our examina- tion to verify that portion of the cost. The general fixed assets of the City are not included in the accom- panying financial statements. Because of the aforementioned limitation in the scope of our examin- ation with respect to the cost of the water plant in service, we do not express an opinion on the financial position of the Water Utility Fund at June 30, 1971 and the results of their operations for the year then ended. As a result of our examination, however, it is our opinion that the statements present fairly the assets and liabilities (except the cost of utility plant in service) of the Water Utility Funds at June 30, 1971, and their revenues and expenses (except depreciation expense) for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. -1- In our opinion, the accompanying statements present fairly the financial position of all other funds of the City at June 30, 1971, and the results of their transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the -preceding year. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying financial statements do not present the over- all financial position of the City at June 30, 1971. Our examination also included an examination of the supplementary _information presented on Pages 27 to 29 inclusive which, in our opinion, when considered in relation to the basic financial statements, presents fairly in all material respects the information shown therein. -2- CITY OF HUNTINGTON BEACH BALANCE SHEET - ALL FUNDS June 30, 1971 Special Special Capital Water Debt Assessment W.O.C.W.B. General Revenue Outlay Utility Service and Trust Agency General Fund Funds Funds Funds Funds Funds Fund Bonded Debt ASSETS Treasurer's cash and short term investments $ 1,663,37.7 $ 4,199,447 $ 3,277,458 $ 1,408,216 $ 71,022,. $ 112,531 $ 82,019 $ - Cash and investments with fiscal agent - - - - 4,500: - - - Petty cash 3,000 50 - - - - 50 - Accounts receivable 18,524 18,402 16,916 189,026 - - 68,904 - Less estimated,uncollectible accounts - - (20,000) - - - - Accrued interest receivable 6,551 16,115 20,810 11,513 279 - 338 - Impounded property taxes receivable 3322.25.4 . Interfund loan receivable - 150,430 - - - - - Due from.Water Fund for 1955 Bond Interest and Redemption 365,971 - Due from other funds 39,654 244,839 7,274 3,160 - - - - Due from other agencies 14,718 545 - - - - - - Deposits - - - 32,269 - - - - Restricted assets - Water Utility Funds: Cash - - - 88,267 - - - - Investments, at cost , - - - 233,714 - - - Utility plant in service, net (Note 1) - - - 14,061,994 - - - Amount to be provided for Bond Redemption - - - i - - 6,240,000 TOTAL ASSETS $ 2,444,049 $ 4,629,828 $ 3 ,322,458 $16,008,159 $ 75,801 �S I12,531 $ 151,311 $ 6.240,000 LIABILITIES, RESERVES AND FUND BALANCES Accounts payable $ 560,183 $ 142,130 $ 29,738 $ 162,214 $ $ 606 $ 74,674 $ - Accrued payroll 331,281 49,367 - 8,501 - - - Reimbursement contracts payable (Note-3) - 251,749 - 25,301 - - - - Matured interest payable - - - 6,940 4,500 - - Accrued bond interest, 1963 water bonds - - - 20,583 - - Refundable acreage fees - 11,346 - - - - - Miscellaneous deposits 2,384 5,432 - 249 - 77,700 60 Due to other funds 210,348 7,274 450,551 - - - - Due to other municipalities - - - - - 76,577 Due. to assessment district bondholders - - - - 6,464 - Interfund loans payable - 133,000 - - 17,430 - - ': . Prepaid licenses and oil permits. 63,841 - - - - - - - Advance from municipality - general obligation. bond - - 350,000 - - - - General bonded debt (Note 2) - - - - - - - 6,240,000 Revenue bonds payable - - - 3,450,000 - - - - Reserve for encumbrances 139,497 158,874 16,054 - - - - Reserve for estimated uncollectible accounts - - 7,000 - - - - - Reserve for impounded property taxes receivable 332,254 - - - - - - - Reserve for amounts due from other funds 405,625 - - - - - - Reserve for Bolsa Drainage - 13,484 - - - - Reserve for revenue bond retirement - - - 234,458 - - - Contributions in aid of construction (Note 1) - - - 8,466,006 - - - - Fund balance 608,984 . 3, 654,098 3,262,392 2,833,356 71,301 10,331 - - TOTAL LIABILITIES, RESERVES AND FUND BALANCES $ 2,444,049 $ 4,629,828 $ 3,322,458 $16,008,159 $ 75,801 $ 112,531 $ 151,311 $ 6,240,000 See accompanying accountants' report and notes to financial statements. -3- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCES - ALL FUNDS For the year ended June 30, 1971 Special Special Capital Water Debt Assessment General Revenue Outlay Utility Service and Trust Fund Funds Funds Funds Funds - Funds BALANCE, JULY 1, 1970 $ 1,652,061 $ 2,753,515 $ 6,184,366 $ 2,328,350 $ 69,927 $ 11,295 ADD: Revenues 8,694,493 3,871,226 1,288,360 - 46,119 Net income from water utility - - - 542,927 - - Transfer from water utility for bond principal and interest 44,625 - - - - - _ Transfers from other funds 556,198 187,281 47,059 - - - Reserve for encumbrances, June 30, 1970 462,592 102,891 149,778 1 - - Reserve for impounded property taxes receivable, June 30, 1970 277,667 - - - - - Reserve for amounts due from other funds, June 30, 1970 522,369 - - - - - Decrease in reserve for refuse collection - - 29,379 - - - Transfer civic center expenditures to Civic Improvement Fund 247,896 - - - - - Net adjustment of prior year's revenues and expenditures 21,201 - - - - TOTAL BALANCE AND ADDITIONS 12,479,102 6,914,913 7,698,942 2,871,277 116,046 11,295 DEDUCT: Expenditures, current year 10,60.1,666 2,457,402 4,131,180 - 44,745 964 Expenditures chargeable against prior year encumbrances 344,018 88,341 95,035 - - Transfers. to other funds 47,059 556,198 1872281 - - Reserve for encumbrances, June 30, 1971 139,457 158,874 16,054 - - Reserve for impounded property taxes receivable, June 30, 1971 332,254 - - - - Reserve for amounts due from other funds, June 30, 1971 405,624 - - - Reserve for estimated uncollectible accounts receivable, June 30, 1971 - - 7,000 - - - Reimbursement for off-site construction - - - 21,921 - Prior year uncollectible accounts - - - 16,000 - TOTAL DEDUCTIONS 11,870,118 3,260,815 4,436,550 37,921 44,745 964 FUND BALANCE, JUNE 30, 1971 S 608:984 �$ 3,654,098 S 3,262,392 S 2,833,356 S 71,301 $ 10,331 See accompanying accountants' report and notes to financial statements. -4- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) For the year ended' June 30, 1971 Actual Over or (Under) Estimated Actual Estimated PROPERTY TAXES: Current years - secured $ 3,179,128 $ 3,087,717 $ (91,411) Current years - unsecured 199,785 193,076 (6,709) Prior years 80,000 43,763 (36,237) Interest and penalties on delinquent taxes 15,000 7,701 (7,299) Aircraft 4,831 1,895 (2,936) TOTAL PROPERTY TAXES 3,478,744 3,334,152 (144,592) OTHER LOCAL TAXES: Sales and use taxes 1,800,000 1,869,118 69,118 Franchises - utilities 190,000 159,677 (30,323) Franchises - dry gas 1,000 358 (642) Franchises - pipeline 15,000 13,729 (1,271) In lieu - water utility 104,000 112,136 8,136 Occupancy tax 35,000 34,263 (737) Cigarette tax 370,000 380,077 . 10,077 TOTAL OTHER LOCAL TAXES 2,515,000 2,569,358 54,358 LICENSES AND PERMITS: Licenses - business 270,000 260,526 (9,474) Licenses - bicycle 1,800 1,689 (111) Licenses - oil derrick 44,000 43,961 (39) Permits - building 170,000 197,050 27,050 .-Permits - plumbing 40,000 60,982 20,982 ; `-Permits - electrical 36,000 57,500 21,500 Permits - heating 20,000 22,878 2,878 Permits - waste water 18,000 16,378 (1,622); Permits - street and curb 15,000 15,463 463 Other permits 4,000 3,218 (782) Miscellaneous - other 1,000 5,508 4,508 ' TOTAL LICENSES AND PERMITS 619,800 685,153 65,353 FINES, FORFEITS AND PENALTIES: i Court fines 90,000 78,666 (11,334) See accompanying accountants' report and notes to financial statements. -5- �s CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) (Continued) For the year ended June 30, 1971 Actual Over or (Under) Estimated Actual Estimated REVENUE FROM USE OF MONEY AND PROPERTY: Interest income $ 150,000 $ 85,390 $ (64,610) Lease - Huntington Driftwood 39,600 39,600 - Rentals- land 3,600 3,764 164 Rentals - pier and concessions 6,000 7,402 1,402 Rentals - beach and concessions 100,000 74,567 (25,433) Royalties and easements 44,000 41,163 (2,837) Parking lots 280,000 202,180 (77,820) Other 2,000. 2,700 700 TOTAL REVENUE FROM USE OF MONEY AND PROPERTY 625,200 456,766 (168,434) REVENUE FROM OTHER AGENCIES: T-railer. coach licenses 70,000 72,792 2,792 State alcoholic beverage license fees 53,000 46,050 (6,950) County grants - lifeguard and beach maintenance 75,000 80,354 5,354 State oil and gas lease 43,218 43,218 - Real property transfer tax 80,000 72,084 (7,916) From-federal government 12,014 9,977 (2,037) Motor. vehicle in-lieu 960,000 940,395 (19,605) Other 12,000 23,460 11,460 TOTAL REVENUE FROM OTHER AGENCIES 1,305,232 1,288,330 (16,902) CHARGES FOR CURRENT SERVICES: Zoning and subdivision 19,000 24,567 5 ,567 Sale of maps and publications 7,000 9,085 2,085 Oil well application fees . 3,000 3,650 650 Miscellaneous filing and certification fees 300 655 355 Plan check fees 80,000 83,108 3,108 f' Engineering and inspection fees 35,000 83,757 48,757 k E Weed abatement 40,000 35,878 (4,122) Special police services 25,000 23,132 (1,868) Other 100 152 52 TOTAL CHARGE FOR CURRENT SERVICES 209,400 263,984 54,584 See accompanying accountants' report and notes to financial statements. -6- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND. ACTUAL) (Continued) For the year ended June .30; 1971 Actual Over or (Under) Estimated Actual Estimated OTHER REVENUE. Sale of property $ 6,000 $ 11,826 $ 5,826 Discounts earned 2,000 .3,086 1,086 Other 2,000 3,098 1,098 Off hour inspection fees - 74 74 TOTAL OTHER REVENUE 10,000 18,084 8,084 TOTAL GENERAL FUND REVENUE S 8,853,376 $ 8.'694,493 ,S(158.883) f See accompanying accountants' report and notes to financial statements. -7- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH APPROPRIATIONS) For the year ended June 30, 1971 Expenditures Chargeable Actual Appropriations Against Encumbrances (Over) (After Current and Projects Under Revisions) Appropriations Authorized Estimated City Council $ ' 29,200 $ 25,993 $ - $ 3,207 City Administrator 96,005 94,922 15 1,068 City Treasurer 16,695 16,614 61 20 City Attorney 166,385 144,570 592 21,223 City Clerk 92,075 88,839 . 869 2,367 Purchasing 38,330 38,080 238 12 Central services 26,945 26,937 - 8 Personnel 47,195 47,022 136 37 Finance 197,602 179,478 2,560 15,564 Traffic study 182 (181) - 363 Development coordinator 20,515 20,506 - 9 Elections. 2,545 2,536 - 9 Planning 204,439 . 203,859 540 40 Municipal buildings 49,100 48,819 269 12 Non-departmental 2,052,816 2,052,148 601 67 Fire 1,644,418 1,636,539 7,816 63 Weed abatement 46,230 33,357 - 12,873 -Police 2,613,525 2,597,393 16,037 95 Administration - harbors and beaches. 54,890 54,759 116 14 Lifeguard 382,996 382,481 432 83 Harbor maintenance . . 88,515 87,038 1,446 31 Beach maintenance 158,503 144,963 13,486 54 Parking facility 75,471 74,748 700 23 Municipal pier 51,161 50,544 596 21 r Parking meters 12,905 12,385 500 20 Civil defense 20,745 20,717 - 28 Building 336,060 335,574 452 34 Oil field control 34,155 34,137 1 17 Engineering 514,885 508,964 5,875 46 Maintenance administra= tion 13,420 13,404 - 16 is Municipal yard 135,574 124,982 10,534 58. Building maintenance 89,562 85,396 4,131 35 Pump station and sewer maintenance 137,650 135,153 2,461 36 Storm drains 5,045 5,038 - 7 Street maintenance 382,520 353,932 28,547 41 Street trees 225,895 215,355 10,513 27 Street cleaning 127,360 127,339 5 17 Marking and painting 145895 130,459 15,402 34 Street lighting 423:420 408,822 14,566 32 Traffic signals 38,050 38,045 - 5 TOTAL EXPENDITURES AND ENCUMBRANCES ' $10,798,879 $10,601,666 $ 139,497 S 57,716 See accompanying accountants' report and notes to financial statements. -8_ CITY OF HUNTINGTON BEACH BALANCE SHEET - SPECIAL REVENUE FUNDS June 30, 1971 Total Music Park and Planned Local Special' and Recreation Drainage Animal Revenue Promotion Facility Facilities Library Special Gas License Fee Funds Fund Fund Fund Sewer Fund Fund Tax Fund Fund ASSETS Trjasurer'.s cash- and short term investments $ .4,1.99,447 $ .(31,002) $ 986,213 $ 1,135,718 $ 1,386,224 $ 197,024 $ 515,613 $ 9,657 Petty cash 50 - - - - 50 - - Accounts receivable .18,402 - 17,549 853 - - - Accrued interest receivable 16,115 - 3,406 4,376 6,033 379 1,921 - Interfund loan receivable 150,430 - - - 150,430 - - - Due from other funds 244,839 - - - - - 244,839 - Due from other agencies 545 - 545 - - - TOTAL ASSETS S 4,692,828 S (31,002) S 1,007,713 S 1,140,947 S 1,542,687 S 197.453 S 762,373 S 9,657 LIABILITIES, RESERVES AND FUND BALANCES Accounts payable $ 142,130 $ 13-961 $ 16,113 $ - $ - $ 9,323 $ 1.05,076 $ 9,657 Accrued payroll 49,367 1,472 36,074 - 11,821 - Reimbursement .contracts payable (Note 3) 251,749 - - 250,003 1,746 - - - Refundable acreage fees 11,346'. - 11,346 - - - Miscellaneous deposits 5,432 - 3,803 - - 1,629 - Due to other funds 210,348 - 3,160 186,540. 20,648 - - - Interfund loans payable 133,000 - - 133,000 - - - - Reserve for Bolsa Drainage 13,484 13,484 - - - Reserve for encumbrances 158,874 14 84,234 - - 51,212 23,414 - Fund balance (deficit) 3,654,098 (34,449) 864,329 557,920 1,5082947 123,468 633,883 - TOTAL LIABILITIES, RESERVES AND FUND BALANCES S 4,629,828 S (31,002) $ 1,007,713 S 1,140,947 S 1. 42,687 S 197,453 S 762,373 S 9.657 See accompanying accountants' report and notes to financial statements. Wig_ CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCE - SPECIAL REVENUE FUNDS For the year ended June 30, 1971 Total Park and Planned Local Special Music and Recreation Drainage Traffic Special Animal Revenue Promotion Facility Facilities Safety Parking Library Gas Tax License Fee Funds Fund Fund Fund Sewer Fund Fund . Meter Fund Fund Fund Fund BALANCE, (DEFICIT) JULY 1, 1970 $ 2,753,515 $ (25,756) $ 634,909 $ 617,307 $- 1,351,940 $ - $ - $ 111,980 $ _63,135 $ - ADD: Revenue 3,871,226 105,112 1,333,849 369,746 227,159 251,971 58,699 425;819 1,011,677 87,194 Reserve for encumbrances, July 1, 1970 cancelled 102,891 2,784 77,642 - - - - 22,465 - - Transfer from other funds 187,281 - 187,281 - - - - - - TOTAL BALANCE AND ADDITIONS 6,914,913 82,140,E 2,233,681 987,053 1,579,099 251,971 58,699 560,264 1,074,812 87,194 DEDUCT: Expenditures 2,457,402 113,798 1,208,263 429,133 7-0,152 - - 376,875 177,515 81,666 Transfers to other funds 556,198 - - - - 251,971 58,699 - 240,000 5,528 Expenditures chargeable against prior year's encumbrances 88,341 2,777 76,855 - - - 8,709 - - : Reserve for encumbrances June 30, 1971 158,874 14 84,234 - - - 51,212 23,414 - TOTAL DEDUCTIONS 3,260,815 116,589 1,369,352 429,133 70,152 251,971 58,699 436,796 440,929 87,194 BALANCE (DEFICIT)., JUNE" 30, 1971 S 3,654,098 S Q4,449) S 864,329 S 557,920 S 1,508,947 S - S - $ 123,468 S 633.883 S - See accompanying accountants' report and notes to financial statements. -10- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUE -.ESTIMATED AND ACTUAL For the year ended June 30, 1971 Park and Planned Local Total Music and Recreation. Drainage Traffic Animal Actual Promotion Facility Facilities Safety Parking Library Special License Fee Estimated Revenue Fund Fund Fund Sewer Fund Fund Meter Fund Fund Gas Tax Fund Fund Property. taxes $ 1,183,794 $ 1,143,962 $ 98,137 $ 636,044 $ - $ - $ - $ - $ 409,781 $ Recreation department fees and charges 93,000 84,850 - 84,85.0 - - - - - - - Library fines and fees 11,000 11,531 - - - - 11,531 - - Rental 6,800 8,298 - 8,298 - - - - - - Sewer permits 60,000 111,969 - - - 111,969 - - - - Interest 163,000 176,122 - 45,035 65,702 57,330 - - 4;486 3,569 - Local assessments 280,000 361,904 - - 304,044 57,860 - - - - - Vehicle code fines 260,000 251;971 - - - - 251,971 • - - - - Parking meter collections 65,000 58,699 - - - - 58,699 - - - State gasoline taxes 1,035,000 1,008,108 - - - - - - 1,008,108 - Animal licenses 75,000 87,194 - - _ - - .87,194 Subdivision licenses ,80,000 4062424 - 406,424 - - - _ - - Unit lot fees 150,000 722080 - 72,.080 - - - - - - Other revenue 13,631 10,967 6,975 - 3,971 - - - - 21 - - Revenue - other agencies 747.,925 44,102 - 44,102 - - - - - Revenue - sale of merchandise 22,000 33,045 - 33,045 - - - - - - - TOTAL 5- 4,246,15O S 3,871,226 S 105,112 S 1,333,849 S 369.746 S 227,159 S 251,971 S 58,699 ,S 425,819 S 1,011.677 S 87.194 See accompanying accountants' report and notes to financial statements. -11- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH APPROPRIATIONS) For the year ended June 30, 1971 Actual Encumbrances (Over) and Projects Under Appropriation Actual Authorized Estimated i Music and Promotion Fund S 113,885 S 113,798 $ 14 S 73 i Park and Recreation, Facility Fund $1,853,787 $1,208,263 $ 84,234 $ 561,290 Planned Local Drainage Fund S - $ 452,730 S jj( 2,730) Sewer Fund S - $ 70,152 $ - $ (70,152) Special Gas. Tax Fund 177,515 $ 23,414 ,$(200,929) Animal License Fee Fund 1 66,500 $ 81,666 $ - S (15.166) Library Fund S 428,383 $ 376,875 $ 51,212 , 296 See accompanying accountants' report and notes to financial statements. -12- CITY OF HUNTINGTON BEACH BALANCE SHEET CAPITAL OUTLAY FUNDS June 30, 1971 Special 1970 1955 Bond Capital Civic Park Bond Construc- Outlay Improvement Construction tion Total Fund Fund Fund Fund ASSETS Treasurers' cash and shorn-term investments $3,277,458 $ 181,297 $ (157,879) $ 3,173,730 $ 77,310 Accounts receivable 16,916 - 16,916 - - Accrued interest receivable 20,810 278 - 20,532 - Due from other funds 7,274 - 7,274 - - TOTAL ASSETS ,$3,322,458 $ 181,575 $ (130,689) $ 3,194,262 310 LIABILITIES, RESERVES AND FUND BALANCES Accounts payable $ 29,738 _ $ 100 $ 7,462 $ 22,176 $ - Due to. other funds 7,274 - 7,274 - Reserve for estimated uncollectible accounts receivable 7,000 - 7,000 - - Reserve for- encumbrances 16,054 7,980 8,074 - - Fund balance 3,262,392 173,495 (160,499) 3,172,086 77,310 TOTAL LIABILITIES RESERVES AND FUND BALANCES $3,322,458 . S 181,575 $ (130,689) S 3,194,262 7 310 C f. F See accompanying accountants' report and notes to financial statements. -13- CITY OF HUNTINGTON BEACH CAPITAL OUTLAY FUNDS STATEMENT OF CHANGES IN FUND BALANCE For the year ended June 30, 1971 Special 1970 1955 Bond Capital Civic Park Bond Construc- Outlay Improvement Construction tion Total Fund Fund Fund Fund FUND BALANCE, DULY 1, 1970 $6,184,366 $ 396,856 $ - $ 5,710,200 $ 77,310 ADD: Revenues 1,288,360 173,130 793,601 321,629 - Transfers from other funds 47,059 - 47,059 - - Reserve for encumbrances, June 30, 1970 cancelled 149,778 94,721 55,057 - Decrease in reserve for refuse collections 29,379 - 29,379 - - TOTAL BALANCE AND ADDITIONS 7,698,942 664,707 925,096 6,031,829 77,310 DEDUCT: Expenditures chargeable against current year's appropriations 4,131,180 2,269 1,4456,449 2,672,462 - Expenditures chargeable against prior year's appropriations 45,035 94,863 172 - - Transfers to other funds 187,281 - - 187,281 - Increase in reserve for estimated uncollectible accounts receivable 7,000 - 7,000 - - Reserve for encumbrances, June 30, 1971 16,054 7,980 8,074 - - Transfer accounts to Civic Improvement Fund - 386,100 (386,100) - - TOTAL DEDUCTIONS 4,436,550 491,212 1,085,595 2,859,743 - f FUND BALANCE, (DEFICIT) JUNE 30, 1971 $3,262,392 $ 173,495 $ (160,499) ,$ 3,172,086 77,310 See accompanying accountants' report and notes to financial statements. -14- CITY OF HUNTINGTON BEACH CAPITAL OUTLAY FUNDS .STATEMENT OF REVENUE - ESTIMATED AND ACTUAL For the year ended June 30, 1971 Actual Over or (Under) Estimated . Actual Estimated SPECIAL CAPITAL OUTLAY FUNDS: Property taxes -- secured $ 159,847 $ 155,331 $ (4,516) Property taxes - unsecured 10,045 9,609 (436) Property taxes - prior years 3,000 2,178 (822) Interest and penalties 500 387 (113) Interest income 8,500 5,591 (2,909) Earned discounts 50 34 (15) TOTAL ,$ 181,942 S 173,130 5 (8,812) CIVIC IMPROVEMENT FUND: Interest income 11,713 $ 11,713 Utility tax - water - 30,378 30,378 Utility tax gas. - . 80,594 80,594 Utility tax. - telephone - 129,301 129,301 Utility tax electricity - 93,615 93,615 Refuse collection 490,000 267,428 (222,572) Property taxes 181,942 167,505 (14,437) Interest income - 13,067 13,067 TOTAL S 671,942 S 793.601 S 126,659 1970 PARK BOND CONSTRUCTION FUND: Interest income ,S - 321,629 S 321,629 See accompanying accountants' report and notes to financial statements. -15- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES COMPARED WITH APPROPRIATIONS For the year ended June 30, 1971 SPECIAL CAPITAL OUTLAY FUND Expenditures Chargeable Actual Against Encumbrances (Over) Appropriations Current and Projects Under (As Revised) Appropriations Authorized Estimated Equipment boat - harbor $ 445 $ 445 $ - $ - Improvement, other 7.,980 - 7,980 - Improvements, street lights' 1,375 1,372 - 3 Office equipment - building 455 452 - 3 ' Total Capital Outlay Fund $ 10,255 $ 2,269 $ 7 ,980 , 6 CIVIC IMPROVEMENT FUND 1970 Park bond redemption $ 110,000 $ 110,000 $ - $ - 1970 Park bond interest payment 350,765 350,762. - 3 Civic center site 3 .8.80 3,877 - 3 Fire stations 535,430 . 527,352 8,075 3 Magnolia fire station 5,000 4,998 - 2 Architects services - library 154,715 . 154,111 - 4 Architects services - civic: center 258,070 258,068 - 2 Architects services fire department 6,120 6,117 - 3 Civic center audio visual. 29,065 29,064 - 1 Library information and control 11,.500 11,500 - - Total Civic Improvement Fund $ 1,464.545 S 1,456,449 8 0 5 21 I See accompanying accountants' report and notes to financial statements. -16 a CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) For the.year ended June 30, 1969 Actual Over or (Under) Estimated Actual Estimate TAXES: Property taxes $ 2,777,016.00 $ 2,864,690.64 $ 87,674.64 Interest and penalties on delinquent taxes 7,024.00 12,458.87 5,434.87 Solvent credits 1,000.00 77.84 (922.16) Aircraft 300.00 1,297.34 997.34 Water utilities in lieu taxes 43,000.00 48,064.39 5,064.39 Franchise, utility 85,000.00 178,834.45 93,834.45 Franchise, dry gas 2,000.00 1,463.88 . (536.12) Franchise,. pipeline 15,000.00 13,672.47 (1,327.53) Sales and use taxes 1,150,000.00 1,350,060.80 200,060.80 Occupancy tax 26,000.00 27,220.42 1,220.42 Cigarette tax 218,500.00 319,525.15 101,025.15 TOTAL TAXES 4,324,840.00 4,817,366.25 492,526.25 LICENSES AND PERMITS: Business licenses 140,000.00 156,534.03 16,534.03 Bicycle licenses 1,200.00 871.25 (328.75) Oil derrick licenses 53,000.00 47,343.00 (5,657.00) Building permits 250,000.00 274,116.00 . 24,116.00 Plumbing permits 75,000.00 76,257.53 1,257.53 Electrical permits 65,000.00 58,338.42 (6,661:58) Heating permits 26,000.00 28,813.28 2,813.28 Excavation, streets and curb permits 32,000.._00 15,651.36 (16,348.64) Waste water disposal permits and fees 33,000.00 18,105.00 (14,895.00) Other permits and licenses 4,100:00 6,756.95 2,656.95 TOTAL LICENSES AND PERMITS 679,300.00 682,786.82 3,486.82 FINES AND FOREFEITURES: Court fines, non-traffic 80,000.00 54,266.19 (25,733.81) See accompanying accountants' report and notes to financial statements. -6- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) (Continued) For the year ended June 30, 1969 Actual Over or (Under) Estimated Actual Estimate REVENUE FROM USE OF MONEY AND PROPERTY: Interest income $ 60,000.00 $ 69,233.42 $ 9,233.42 Lease _- Huntington Driftwood 39,000.00 42,900.00 3,900.00 Land rental 3,000.00 2,601.00• (399.00) Building rental 20,600.00 8,880.50 (11,719.50) Pier rentals and concessions 13,000.00 8,480.70 (4,519.30) Golf course rental 4,800.00 927.17 (3,872.83) Rentals - Beach and Concessions 55,000.00. 55,888.68 888.68 Royalties and easements 45,000.00 39,727.51 (5,272.49) Parking lot 80,000.00 65,477.60 (14,522.40.) Other revenue from use of money and property 1,000.00 890.11 (109..89) TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 321,400.00 295,006.69 (26,393.31) REVENUE FROM OTHER AGENCIES: Trailer coach license fees 35,000.00 30,864.26 (4,135.74) State alcoholic beverage license fees 36,000.00 30,081.91 (5,918.09) County grants - lifeguard and beach maintenance 75,090.00 106,194.72 31,104.72 State oil. and gas lease 53,000.00 63,495.22 10,495.22 Lifeguard services 30,698.00 21,463.00 (9,235.00) Beach maintenance 11,967.00 14,123.00 2,156.00 Real.property transfer tax - 58,789.75 58,789.75 Other revenue from other agencies 5,000.00 2,187.24 (2,812.76) TOTAL REVENUE FROM OTHER AGENCIES 246,755.00 327,199.10 80,444.10 See accompanying accountants' report and notes to financial statements. -7- CITY OF HUNTINGTON BEACH GENERAL- FUND STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) (Continued) For the year ended June 30, 1969 Actual Over or (Under) Estimated Actual Estimate CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees $ 30,000.00 $ 19,309.55 $ (10,690.45.) Sale of maps and publications 3,000.00 2,954.05 (45.95) Oil well application fees 12,000.00 4,600.00 (7,400.00) Miscellaneous filing and certification fees 500.00 454.50 (45.50)- Plan check fees 110,000.00 145,721.00 35,721.00 Engineering and inspection. fees 100,000.00 92,820.50 (7,179.50) Weed abatement 40,000.00 37,824.80 (2,175.20) Special poliice department services 9,000.00 10,420. 45 1,420.45 Refuse collection 432,000.00 427,682.65 (4,317.35) Other charges for current services 4,000.00 (75.00) (4,075.00) TOTAL CHARGES FOR CURRENT SERVICES 740,500.00 741,712.50 1,212.50 OTHER REVENUE: Surfing championship 16,000.00 11,124.25 (4,875.75) Other revenue 10,000.00 25,359.98 15,359.98 Discounts earned 2,500.00 4,033.60 1,533.60 Off-hour inspection fees - 89.30 89.30 TOTAL OTHER REVENUE 28,500.00 40,607.13 12,107.13 TOTAL REVENUE $ 6,421,295.00 $ 6,958,944.68 $ 537,649.68 See accompanying accountants' report and notes to-financial statements. -8- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1969 Ekpenditures Chargeable Appropriations against Encumbrances Actual (After Current and Projects (Over) Under Revisions) Appropriations Authorized Estimated City Council $ 28,735.00 $ 28,730.51 $ - $ 4.49 City Administration 79,379.00 79,287.53 67.57 23.90 City Treasurer 13,316.00 13,293.42 6.12 16.46 City Attorney 80,354.00 76,471.53 3,851.29 31.18 City Clerk 70,792.00 68,418.65 2,346.60 26.75 Purchasing Department 26,349.00 26,328.04 - 20.96 Personnel 24,671.00 24,647.74 - 23.26 Finance Department 133,779.00 132,812.95 934.65 31.40 Elections 13,470.00 13,466..57 - 3.43 Planning Department 106,318.00 105,456.64 819.72 41.64 Celebrations 32,095.00 31,866.39 201.60 27.01 Municipal buildings 34,095.00 33,691.32 390.16 13.52 City general - Non-departmental 1,581,919.00 1,580,375.66 1,464.54 78.80 Fire Department 1,178,459.00 1,163,162.40 24,170.92 (6,874.32) Weed abatement 42,910.00 41,303.74 1,590.00 16..26 Parking meters 4,760.00 4,653.04 93.86 13.10 Police Department 19844,382.00 1,798,749.03 45,545.69 87.28 Lifeguard Department 338,112.00 335,237.63 2,807.39 66.98 Civil Defense 10,279.00 10,221.95 31.75 25.30 Building Department 275,666.00 275,306.07 326.96 32.97 Oil field inspection 28,592.00 28,477.96 95.16 18.88 Engineering Department 382,922.00 375,215.35 7,660.90 45.75 Maintenance Yard #1 80,146.00 79,670.39 435.40 40.21 Building Maintenance 64,037.00 63,999.53 13.64 23.83 Sewer System Maintenance 85,003.00 84,443.24 520.20 39.56 Street Maintenance 313,116.00 312,982.12 93.79 40.09 Street Bridges Maintenance 465.00 462.00 - 3.00 See -accompanying accountants' report and notes to financial statements. -9- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) (Continued) For the year ended June 30, 1969 Expenditures Chargeable Appropriations against Encumbrances Actual ..(After Current and Projects (Over) Under Revisions) Appropriations Authorized Estimated' Street trees $ 120,531.00 $ 120,393.83 $ 107.91 $ 29.26 Street cleaning 101,663.00 87,215.86 14,431.61 15.53 Street marking 102,944.00 101,078.99 1,827.58 37.43 Street lighting 284,712.00 283,457.17 1,231.98 22.85 Traffic signals . 24,431.00 23,322.16 1,079.85 28.99 Urban land planning 43,869.00 43,829.37 18.12 21.51 Ha"rbors 58,725.00 58,197.21 489.49 38.30 Storm drainage 3,055.00 1,948.50 1,103.55 2.95 Beach.Maintenance 108,436.00 108-379.98 6.50 49.52 Municipal Beach parking lot 18,285.00. 17,867.94 .404.13 12.93 Administrative maintenance 3,108.00 3,098.89 - 9.11 Municipal Pier 30,317.00 30,135.30 167.02 14.68 West Coast Surfing Championship 12,220.00 12,191.75 - 28.25 TOTAL. EXPENDITURES AND ENCUMBRANCES S 7,786,412.00 ,$ 7,679,848.35 S 114,335.65 S (7,767.00) See accompanying accountants' report and notes to financial statements. -10- CITY OF HUNTINGTON-BEACH BALANCE SHEETS - SPECIAL -REVENUE FUNDS June 30, 1969 Park and Planned Local Recreation Drainage Animal Facility Facilities Parking Special Gas License Fee ASSETS Total Fund Fund Sewer Fund Meter Fund Tax Fund Fund Treasurer's cash $ 3,393,313.81 $ .910,153.67 $ 836,918..70 $ 974,226.46 $ 22,483.31 $ 645,256.65 $ 4,275.02 Accounts receivable 4,087.26 2,172.55 1,653.33 220.00 - 41.38 Interfund loan receivable 160,000.00 - - 160,000.00 - - Due from other funds 760.46 760.46 - - - - - Due from other municipalities 21,000.00 - 21,000.00 - - - - TOTAL ASSETS $ 3,579,161.53 $ 913,086.68 $ -859,572.03 $ 1,134,446.46 $ 22,483.31 $ 645,256.65 $ 4,316.40 LIABILITIES, RESERVES AND SURPLUS Accounts payable $ 170,294.40 $ 22,866.67 $ 25,324.94 $ 3,175.94 $ - $ 114,610.45 $ 4,316.40 Accrued payroll 23,543.66 23;543.66 - - - Refundable acreage fees 11,346.00 - 11,346.00 - - - Miscellaneous deposits 10,402.67 10,402.67 - - - - - Due to other funds 22,483.31 - - 22,483.31 - - Interfund -loans, payable. 160,000.00 - 160,000.00 - - - - Reserve for amount due from other municipalities 21,000.00 21,000.00 - - - - Reserve for Bo.lsa Drainage 13,484. 40 - 13,484.40 - - - - Reserve for encumbrances, June 30, 1969 206,289.42 13,389.94 17,204.88 - - 175,694.60 - Fund balances 2,940,317.67 842,883.74 622,557.81 1,119,924.52 - 354,951.60 TOTAL LIABILITIES; RESERVES AND SURPLUS ,$ 3,579,161.53 $ 913,086.68 ,$ 859,572.03 1,134,446.46 $ 22,483.31 $ 645,256.65 $ 4,316.40 See accompanying accountants' report and notes to financial statements. -11- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN:.FUND BALANCES - SPECIAL REVENUE FUNDS For the year ended June 30, 1969 Park and Planned- local Musid:.and Recreation . Drainage Animal Promotion Facility. Facilities Traffic Parking . Auto in Lieu Special License- Total Fund Fund Fund Sewer Fund_ Safety Fund Meter Fund Tax Fund Gas Tax Fund- Fee Fund BALANCE, JULY 1, 1968 $ 2,477-,709.88 . $ - $ 261,535.13 $ 913,437.86 $ 1,021,854.99 $ - $ - $ - $ 280,881.90 $ - ADD: Revenue 3,573,913.88 59,782.52. 1,052_,338.75 353,361.69 196,665.26 195,656.19 34,076.31 726,717.68 895,249.07 60,066.42 Transfers from other funds 7,337.33 - - - - - - - 7,337.33 - Reserve for encumbrances, June 30, 1968 47,345.00 . 47,345-.00 - - - - - - Adjustment of prior year's . revenue and expenditures 66,645-.36 - . 157.08 - - - - - 66,488.28 - TOTAL BALANCE 799.55 1,218,520.25 195,656.18 34,076.31 726,717.68 1,249,956.-58 60,066.42 " AND ADDITIONS 6,172,951.45 _ 59,782.52•. 1,361,375.96 1,266, . DEDUCT: Expenditures: 1,688,794.07 - 456,517.03 627,036.86 98,595.73 - - 451,440.76 55,203.69 Transfers to. other funds 1,237,095.42 - 59,782.52 - 195,656.18 34,076.31 ,726,717.68 216,000.00 4,862.73 Adjustment of prior years' transfers .to General Fund 51,869.62 - - _ _ _ _ - 512869.62 - Reserve for encumbrances June 30, 1969 206,289.42 . 13,389.94 17,204.88 - - - - 175,694.60 - Adjustment of .prior year's expenditures . . 48,585..25 TOTAL DEDUCTIONS 3,232,633.78 59,782.52 518,492.22 644 241.74 98,595.73 195,656.18 34,076.31 726,717.68 895,004.98 60,066.42 BALANCE, JUNE 30, 1969 $ 2.940.317.67 $ - $ 842,883:74 $ 622,557.81 $ 1,119,924.52 $ - $ - $ - $ 354,951.60 - See accompanying accountants' report and notes to financial. stat.ements. -12- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUE For the year ended .Lune 30, 1969 Planned- Park and Local Music and Recreation Drainage Animal Promotion Facility Facilities . Traffic Parking Auto in Lieu Special, License Total Fund Fund Fund. Sewer Fund Safety Fund Meter Fund Tax Fund Gas Tax Fund Fee Fund Property taxes $ 585,450.55 $ 59,782.52 $ 525,668.03 Royalties and easements 496-.93 - 496.93 Recreation Department fees and charges 75,143.09 - 75,143.09 - - - - - - - Rental - Sewer permits 103,929.10 . - - 103,929.10 - - - - Parking lots - - - - - - - - - - Interest 120,339.97 20,0.02-.13 49,974.03 50,363.81 - - - - - Local assessments 336,942.34 - - 294,569:99 42,372.35 - - - - - Vehicle code fines 195,656.18 - - - - 195,656.18 - - - Parking meter collections 34,076.31 - - - - 34,076.31 _ - - - Motor vehicle license fees 726,717.68 - - - - - - 726,717.68 - State gasoline. taxes 895,249.07 - - - - - - - 895,249.07 - Animal licenses 60,066.42 - - - - - - - 60,066.42 Subdivision licenses 314,029.00 - 314,029.00 - - - - Unit lot fees 116,745..84 - 116,.745-.84 - - - - - - - Other revenue 9,071.40 253.73 8,817.67 - - - - - TOTAL $ 3,573,913.88 $ 59;782.52 $ 1,052_,338:75 $ 353,361.69 196,665.26 $ 195,656.18 $ : 34,076.31 .. $ 72b,71.7.68 $ 895.249.07 $ 60,066.42 See accompanying accountants' report and notes to financial statements. -13- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1969 Encumbrances Actual and _Projects . (Over) Under Appropriated Expended - Authorized - Estimated Park and Recreation Facility Fund 999,991.G0 $ 456,517.03. $ 13,389.94 $ 530,084.03 Planned Local Drainage Fund $ 300,000.00 ,$ 627,036.86, $ 17,204.88 �(344,241.74) Sewer Fund $ 220.000.00 98,595:73 $ - ,$ 121.404.27 Special Gas Tax Fund $ 500,000.00 $ 451,440.76 $ 175,694.60 $(127.135.36) Animal License Fee Fund $ 45,000.00 $ 55.203.69 $ - $ (10,203.69) See accompanying accountants' report and notes to financial statements. -14- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUE (ESTIMATED AND ACTUAL) For the year ended June 30, 1969 CAPITAL OUTLAY FUND Actual Over or (Under) Estimated Actual Estimate' Property taxes $ 261,287.00 $ 264,182.94 $ 2,895.94 Interest income 20,000.00.. 16,699.15 (3,300.85) Unsecured taxes 21,338.00 22,312.19 . 974.19 Prior year taxes 3,948.00 12,616.82 8,668:82 Interest and penalties 1,128.00 1,337.72 -209.72 Other 562.53 562.53 TOTAL $ 307,701.00 $ 317,711.35 $ 10,010.35 LIBRARY FUND Property taxes $ 319,737.00 $ 324,145.48 $ 4,408048 Fines and fees 10,000.00 10,741.31 741.31 Earned discounts 50.00 26.24 (23.76) Unsecured taxes 11,920.00 123,481.38 552.38 Prior year taxes 2,209.00 - 7,057.81 4,848.81 Interest and penalties 631.00 1,470.83 839.83 TOTAL $ 344,556.00 $ 355,923. 55 $ 11,367.05 1955 WATER BOND INTEREST AND REDEMPTION FUND Property taxes $ 44,314.00 $ 44,796.24 $ 482.24 Interest income 3,000.00 8,66.8.79 5,668.79 Unsecured taxes 2,428.00 2,531.88 103.88 Prior year taxes 448.00 1,431.70 983.70 Interest and penalties 128.00 212.85 84.85 TOTAL $ 50,318.00 $ 57,641.46 , 7.323.46 See accompanying accountants' report and notes to financial statements. -15- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH_ AUTHORIZATIONS) For the year ended June 30, 1969 CAPITAL OUTLAY FUND Expenditures Chargeable Against Encumbrances Actual Appropriations Current and Projects (Over) Under (As Revised) Appropriations Authorized Estimated Treasurer's Office $ 341.87 Attorney's Office 17,819.24 Clerk's Office 965.31 . Finance Department 5,219.08 Promotional 974.54 Civic Buildings 30,127.14 Civic improvements 676.42 Equipment 10,949.22 Fire Department 130,448.10 Police Department 39,860.88 Lifeguard equipment 18,550.67 Beach maintenance 23,634.25 Beach parking 1,304.75 Pier facilities 67,086.64 Building Department 14,766.90 Engineering Department 3,720.84 Maintenance yard 106,4 20.38 Sewer maintenance 6,123.64 Flood control 189.00 Street maintenance 16,095.07 Street trees 4,095.66 Street cleaning 17,187.05 Street lighting 4,206.09 TOTAL ,$ 83,475.00 $ 520J62.74 194,690.a '541.,.978..65_) See accompanying accountants' report and notes to financial statements. -16- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1969 LIBRARY FUND,' Expenditures Chargeable Against Encumbrances Actual Appropriations Current and Projects (Over) Under (As Revised) Appropriations ,Authorized Estimated Salaries $ 185,107.00 $ 181,217.57 $ - $ 3,889.43 Materials- and supplies 9,955.00 8,504.90 824.62 625.48 Books 116,480.00 74,203.05 40,632.51 1,644.44 Utilities 3,194.00 3,192.98 - 1.02 Telephone 2,760.00 2,199.94 - 560.06 Book repairs and binding 3,730.00 1,303.21 2,424.00 2.79 Building maintenance 3,898.00 3,896.32 - 1.68 Equipment maintenance 720.00 386.17 - - 333.83 Vehicle operation 1,900.00 1,627.48 - 272.52 Conference expense 765.00 763.59 - 1.41 Capital outlay 16,958.00 13,949.46 756.74 2,251.80 Dues 208.00 - - 208.00 Miscellaneous 1,500.00 . 589.48 782. 11 128.41 TOTAL $ 347,175.00 291,834.15 S 45,419.98 S 9,920.87 See accompanying accountants' report and notes to financial statements. -17- CITY OF HUNTINGTON BEACH BALANCE SHEETS - WATER UTILITY FUNDS June 30, 1969 1963 Water Revenue Bond Interest and 1963 Water Water Redemption Revenue Bond ASSETS Utility Fund Fund . Reserve Fund Total Treasurer's cash $ 852,289.98 $ - $ - $ 852,289.98 Cash.and investments _ with fiscal agent - 79,276.16 215,545.00 294821. 16 Accounts receivable 115,505.31 - 115:505.31 Due from.other funds 47.25 - - 47.25 Deposits 29,269.00 - - 29,269.00 Utility plant in service (less accumulated dep- reciation of $909,069.78 - Note 1) 14,115,134.13 - - 1491152134. 13 TOTAL ASSETS $15,112,245.67 ,$ 79,276. 16 $ 215.545.00 ,$15,407,066.83 LIABILITIES, RESERVES AND FUND BALANCE Accounts. payable . $ 160,757.74 $ - $ $ 160,757.74 Accrued payroll 4,953.96 - - 4,953.96 Accrued bond interest, 1963 'water bonds 21,929.30 - 21,929.30 Matured interest payable - 4,013.50 - 4,013.50 Due to other funds 575,186.08 - - 575,186.08 Interfund loans payable 26,085.93 - - 2..6,085.93 Reserve for encumbrances 21,027.65 - - 21,027.65 Reserve for payment of general obligation bonds 420,000.00 - 420,000.00 Bonds payable in future years 3,566,666.64 53,333.36 - 3,620,000.00 Contributions in aid of construction (Note 1) 8,373,398.45 - - 8,373,398.45 City contributions to water fund 92,607.51 - 92,607:51 Fund balance 1,871,561.71 - 215,545.00 24,087,106.71 TOTAL LIABILITIES, RESERVES AND FUND BALANCE $15,112,245.67 , 79,276. 16 $ 215,545.00 $15.407,066.83 See accompanying accountants' report and notes to financial statements, -18- CITY OF HUNTINGTON BEACH STATEMENT OF CHANGES IN FUND BALANCES - WATER UTILITY FUNDS For the year ended June 30, 1969 1963 Water Revenue Bond Interest and 1963 Water Water .Utility Redemption Revenue Bond Fund Fund Reserve Fund Total BALANCE, JULY 1, 1968 $ 1,450,652.66 $ - $ 206,726.25 $ 1,657,378.91 ADD: Net income 386,236.38 - - 386,236.38 Interest income - - 8,818.75 8,818.75 Adjustment in reserve for general obligation bonds 66,850.00 - - 66,850.00 Reserve for encumbrances, July 1, 1968 1,308.41 - - 1,308.41 Prior year adjustment to fixed assets 1,342.11 - 1,342.11 TOTAL BALANCE AND ADDITIONS 1,906,389.56 - 215,545.00 2,121,934.56 DEDUCT: Reserve for encumbrances, June 30, 1969 21,027.65 - - 21,027.65 Adjustments to prior year's revenue 13,800.20 - - 13,800.20 TOTAL DEDUCTIONS 34,827.85 - - 34,827.85 BALANCE, JUNE 30, 1969 ,$ 1,871,561.71 $ - $215,545.00 , 2,087,106.71 See accompanying accountants' report and notes to financial statements. -19- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1969 OPERATING REVENUE: Metered sales $ 1,459,012.97 Unmetered sales 1,471.10 Municipal sales 5,372.28 Construction sales 10,207.33 Irrigation sales 786.70 TOTAL OPERATING REVENUE 1,476,850.38 OPERATING EXPENSES: ' Source of supply: Operation $ 1,657.95 Maintenance 320.59 Purchased water ,225,889.26 227,867.80 Power and pumping: Operation 6,452.91 Purchased power 49,136.75 Maintenance 2,205.17 Pumping tax 152,324.66 210,119,49 Water treatment: Operation 12,636.20 Plant maintenance 312.46 12,948.66 Transmission and distribution: Operation 3,573.55 Maintenance 26,385.07 Hydrant maintenance 5,473.16 Valve maintenance 5,843.62 Service maintenance 2,661.62 Meter test and repair 20,911.96 Other 3,482. 11 68,331.09 Customer accounting: Meter reading 10,221.27 Billing 60,572.93 Collection expense 5,861.74 Other 328.16 76,984.10 Administration and general expense: Supervisory salaries . 15,424.52 Conferences and conventions 422.15 Office supplies . 193.34 Utilities 8,018.38 I Retirement 8,736.47 Maintenance -6 60 Uniform allowance 154.89 Dues and memberships 6.00 32,962.35 See accompanying accountants' report and notes to financial statements. -20- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June 30, 1969 OPERATING EXPENSES: (Continued) Other expense: Refund - SCW contract $ 8,666.99 Lease - San Joaquin Reservoir 101,703.02 Vehicle operation and maintenance 6,645.01 Depreciation. (Note 1) 301,375.88 Legal-expense 4,132.72 Other 3,473.83 $ 425,997.45 TOTAL OPERATING EXPENSES 1,055,210.94 OPERATING INCOME 421,639.44 NON-OPERATING REVENUE: Tract fees 48,796.99 Acreage service fees 20,114.37 Fire hydrant rentals 29,700.00 New services 222232.11 Reimbursable services 2,350.00 Interest earned 23,644.14 Discounts earned 203.21 Other 7,883.83 TOTAL NON-OPERATING REVENUE 154,924.65 LESS NON-OPERATING EXPENSE: Fiscal agent fees 1,172.78 Interest transferred to General Fund on G. 0. Bonds 11,725.00 Interest on 1963 Revenue Bonds 1322525.32 Payments to City in lieu of taxes 44,306.11 Other 598.50 TOTAL NON-OPERATING EXPENSE 190,327.71 NET NON-OPERATING EXPENSE 35,403.06 r NET INCOME $ 386,236.38 See accompanying accountants' report and notes to financial statements. -21- CITY OF HUNTINGTON BEACH NOTE TO FINANCIAL STATEMENTS June 30, 1969 1. The Water Utility Plant in Service is composed of the following assets: Accumulated Net Cost Depreciation Book Value Assets- acquired by City at cost $ 6,796,695.89 $ 684,420.99 $ 6,112,274.90 Assets contributed to City by subdividers, at appriased value as estimated by City personnel 8,227,508.02 224,648.79 8,002,859.23 TOTAL $15,624,203.91 $ 909,069.78 $14,115,134.13 .2. The outstanding bonded debt of the City consists of the following: 1955 General Obligation Water Bonds with interest rates, 2'/ to .3%. Maturing annually on August 1 in installments of $35,000 to 1980 $ 420.000.00 1963 Water Revenue Bonds, Series A, 3.25% to 4.75%. Maturing annually on November 1 in installments as follows: 1969 $ 80,000 1984-85 $ 320,000 1970-71 180,000 1986 170,000 1972-73 200,000 1987-88 360,000 1974-76 330,000 1989 190,000 1977-78 240,000 1990 200,000 1979-80 260,000 1991 210,000 1981 140,000 1992-93 440,060 1982-83 300,000 TOTAL $ 3,620,000.00 See accompanying accountants' report. -22- SUPPLEMENTARY INFORMATION CITY OF HUNTINGTON BEACH SUPPLEMENTARY INFORMATION TREASURER'S CASH AND SHORT TERM INVESTMENT: Treasurer's cash and investment balances at June 30, 1969 consist of the following: Demand Deposits: Security First National Bank: General Account $ ' 282,024.09 Water Account 100,243.72 United California Bank: General Account 9,402.01 Special Assessment Fund 6,655.45 .Treasurer's Trust Fund 89,430.26 Total Demand Deposits $ 487:,755.53 Time Deposits: Security First National Bank 2,343,071.48 United California Bank 1,300,000.00 Bank of America 1,100,000.00 Crocker-Citizens National Bank 975,000.00 Southern California First National Bank 1,075,000.00 U. S. National Bank 1,075,000.00 Total Time Deposits 7,868,071.48 U. S.. Treasury Bill, at cost 283,445.83 TOTAL TREASURER'S CASH $ 8,639,272.84 It is required by the Government Code that banks holding funds of pub- lic entities pledge with a trustee agency collateral in the amount of 110% of the public funds on deposit. We determined by direct correspondence with the : ,,trustees of each of the City's depositories that adequate collateral had been pledged. REVENUE: Revenue of the General Fund totalled $6,958,944.68 for the year ended June 30, 1969, an increase of $1,456,905.42 over the previous year. A compar- ative summary statement of revenue follows: See accompanying accountants' report. -23- Increase 1967-68 1968-69 (Decrease) Property taxes $ 2,495,796.01 $ 2,864,690.64 $ 368,894.63 Water utility in lieu taxes 39,109.68 48,064.39 8,954.71 Franchise 154,345.08 193,970.80 39,625.72 Sales and use taxes 1,016,862.77 1,350,060.80 333,198.03 Occupancy tax 26,064.20 27,220.42 1,156.22 Cigarette tax 232,469.07 319,525.15 87,056.08 Business licenses 142,169.99 156,534.03 14,364.04 Other licenses and permits 482,300.64 519,495.84 37,195.20 Pier and rentals and parking lot collections - - - Real property transfer tax 28,103.61 58,789.75 30,686.14 Engineering, inspection and plan check fees 193,640.78 238,541.50 44,900.72 All other sources 691,177.43 1,182,051.36 490,873.93 TOTAL REVENUE $ 5,502,039.26 $ 6,958,944.68 $ 1,456,905.42 1963 WATER REVENUE BONDS: Water revenue bonds in the amount of $5,700,000.00 were approved by the voters at an election held April 30, 1963, and on November 1, 1963, the City sold a .portion of the bonds amounting to $3,750,000.00. Under the provisions of Resolution #1844, certain cash accounts were established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds in a systematic manner. Payments may be made from these accounts only as provided by law and the resolution mentioned above. Security Pacific National Bank, Main Office, Los Angeles is fiscal agent for these bonds. 1963 WATER REVENUE BOND INTEREST AND REDEMPTION FUND: Payments from this fund are restricted for payment of bond interest and principal of the water revenue bonds. The bond resolution requires that the fiscal agent set aside out of the bond revenue fund at least one-sixth of the semi-annual interest maturity each month-and at least one-twelfth of the bond principal that will mature and be pay- able within the ensuring year. See accompanying accountants' report. -24- 1963 BOND RESERVE FUND: From the proceeds of the bond issue an amount of $175,000.00 (a sum equal to the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that sufficient monies are not available from the Bond Interest and Redemption Fund. Any monies used out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immed- iately from the Bond Surplus or the Bond Revenue Fund. i i See accompanying accountants' report. -25- 1 CITY OF HUNTINGTON BEACH ,kr ACCOUNTANTS' REPORT JUNE 30, 1968 CITY OF HUNTINGTON BEACH CONTENTS June 30, 1968 Page Number Accountants' Report 1 - 2 Balance Sheets - All Funds _ 3 4 Statement of .Changes in Fund Balances All Funds 5 General Fund: Statement of Revenue 6 - 8 Statement of Expenditures and Encumbrances 9 - 10 Special Revenue Funds: Balance Sheets 11 Statement of Changes of Fund Balances 12 Statement of Revenue 13 Statement of Expenditures .and Encumbrances 14 Capital Outlay Fund: Statement of Revenue 15 Statement of Expenditures and Encumbrances 16 Library .Fund: Statement of Revenue 15 Statement of Expenditures and Encumbrances 16 1955 Water Bond Interest and Redemption Fund: Statement of Revenue 15 Special Assessment Fund: Statement of Revenue 15 Water Utility Funds: Balance Sheets 17 Statement of Changes in Fund Balances 18 Statement of Income 19 - 20 Note to Financial Statements 21 Supplementary Information 22 - 25 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DI EHL,C.P.A.(1925-1956) OTHER OFFICES AT: B RYN B.EVAN S,C.P.A. 1910 NORTH BUSH STREET - 705 EAST MAIN STREET WIN G. PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 SANTA MARIA,CA ORNIA WALNUT 5-2LIF LIF DONALD f.CALLAHAN,C.P.A. 579 L.PETER SCHERER,C.P.A. 535 NORTH H STREET WARD ALLACHE A. JOHN A..RAABERG,C.P.A.P. October 3O7 1968 LOMPOC,CALIFORNIA A. REGENT 6-8252 ACCOUNTANTS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the balance sheets of the various funds of the City of Huntington Beach at June 30, 1968 and the related statements of changes in fund balances, revenue, and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that, as described in Note 1 to the financial statements, a substantial portion of the cost of Water Plant in 'service is based on estimates made by City personnel, and it was not within the scope of our examination to verify that portion of the cost. In addition, we did 'not verify the liability in connection with agreements with subdividers providing for refund of water and sewer acreage fees since accounting records in connection with these refund agreements were not complete. The general fixed assets of the City are not included in the accom- panying financial statements. In our opinion, the accompanying statements present fairly the financial position of the General Fund Special Revenue Funds (except Sewer Fund) Capital Outlay Fund Library Fund 1955 Bond Construction Fund 1955 Bond Interest and Redemption Fund W.O.C.W.B. Agency Fund Treasurer's Departmental Trust Fund Special Assessment Fund Park and Recreation Facility Fund Treasurer's Special Assessment Fund General Bonded Debt -1- at June 30, 1968, and the results of fund transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis con- sistent with that of the preceding year. Since we .were unable to satisfy ourselves as to the liability with re- gard to water and sewer refund agreements and, as described in Note 1 to the financial statements, since a substantial portion of the cost of the water plant in service is based on estimates made by .City personnel, we are unable to express an opinion on the financial position of the Water Utility and Sewer Funds at June 30, 1968 and the results of their transactions for the year then ended. As a result of our examination, hcwever, it is our opinion that the statements present fairly the assets and .liabilities (except the liability with regard to water and sewer refund agreements and cost of contributed water plant in service as des- cribed in Note l to the financial statements) of the Water Utility and Sewer Funds at June 30, 1968; and their revenues (except acreage fees) and expenditures (except depreciation expense) for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying financial statements do not present the over-all financial position of the City at June 30, 1968. The accompanying supplementary information has been subjected to the tests and other auditing procedures applied in the examination of the financial statements mentioned above and, in our opinion, are fairly stated in all material respects relating to the financial statements taken as a whole. -2- CITY OF HUNTINGTON BEACH BALANCE SHEETS - ALL FUNDS At June 30, 1968 - Special Capital Water ASSETS General Fund Revenue Funds Outlay Fund Library Fund Utility Funds Treasurer's cash $ 2,202 252.58 $ 3,274 034.72 $ 403,884.22 $ 67,914.06 $: 546,213..07 Cash and Investments with fiscal agent - - - - 275,498.78 Petty cash 3,000.00 - - - - Accounts receivable 31,283.19 - - 50.00 - Impounded property taxes receivable 320,063.26 30,731.30 - 10.69 125,856.71 Interfund loan receivable 109,928.04 - - - - Due from Water Fund for 1955 Bond Interest and Redemption 558,061.75 - 203,053.20 - - Due from other Funds 250,075.34 4,775.00 - - 1,110.07 Due from County of Orange 27,401.20 - - - - Deposits - - - - 29,269.00 Plant in service, net (Note 1) - - - 14,171,391.31 Spare parts inventory - - - - - Amount available and to be provided for Bond Interest and Redemption - - - - TOTAL ASSETS 3,502,065.36 3,309,541.02 606,937.42 $ 67,974,75 $ 15,149,338.94 LIABILITIES AND FUND BAIANCE Accounts payable $ 203 675.47 $ 102 283.62 $ 7,575.79 $ 5,815.00 $ 121,122.80 Accrued payroll 194,217.45 19,983.77 - 6,457.35 4,910.54 Matured interest payable - - - - 6,368.25 Accrued bond principal, 1963 water bonds - - - - 40,000.00 Accrued bond interest, 1963 water bonds - - - 22,404.28 Refundable acreage fees - 11,346.00 - - - Refundable deposits 4,554.44 1,559.74 - - - Due to other funds 1,218.07 457,190.76 - 604.78 558,061.75 Due to Assessment District bondholders - - - - - Interfund loans payable - - - - 109,928.04 Prepaid licenses 42,565.25 - - - - Advances for construction - 5,800.97 - - - Matured bond interest payable Interest payable in future years - - - - - General bonded debt - - - - Revenue bonds payable - - - 3,640,000.00 Reserve for encumbrances 373352.24 60,829.40 - 24,015.79 1,308.41 Reserve for accounts receivable - 21,000.00 - - - Reserve for impounded property taxes receivable 320,063.26 - - - Reserve for payment of general obligation bonds - - - - 521,850.00 Reserve for Pavalon 53,051.56 - - - - Reserve for amounts due from other funds 569,493.50 - - - - Reserve for interfund loans receivable 1093928.04 - - - - Reserve for future engineering 73,522.77 - - - - Reserve for contingencies , 145,388.21 - - - - Reserve for pier repair and maintenance 22,500.00 - - - Reserve for refuse collection charges 122,928.35 - - - Contributions in aid of construction (Note 1) - - - - 8,373,398.45 City contributions to Water Fund - - - 92 607.51 Investment in fixed assets - - - - 975,527.82 Fund balance 1,601,606.75 2,629,-546.76 ''599,361.63 31,081.83 681,851.09 TOTAL LIABILITIES AND FUND BALANCE $ 3,502,065.36 S 3,309,541.02 $ 606,937.42 $ 67,224.75 15.149 138.94 See accompanying accountants' report- and note to financial statements. -3- t CITY OF-HUNTINGTON BEACH BALANCE SHEETS - ALL FUNDS (Continued) At June 30, 1968 Treasurer's 1955 Bond 1955 Bond Treasurer's Special Special Construction Interest and W.O.C.W.B. , Departmental Assessment Assessment General ASSETS Fund Redemption Fund _Agency Fund Trust Fund Funds Fund Bonded Debt Treasurer's cash $ 77,310.38 $ 56,177.70 $ 158,841.-88 $ 93,250.00 $ 38,982.66 $ 7,533.99 $ - Cash and Investments with fiscal agent - 465.00 - - - - - Petty cash - - 50.00 - - - - - Accounts receivable - - 33,129.33 - - - - Interfund loan receivable - - - - - - Due from Water Fund for 1955 Bond Interest and Redemption - - - - - - - Due from other Funds - - - - - - - Due from other cities - - - - - - Deposits - - - - - - - Plant in service, net (Note 1) - - - - - - - Spare parts inventory - - 542:62 - - - - Amount available and to be provided for Bond Interest and Redemption - - - - - - 521,850.00 TOTAL ASSETS $ 77 310,38 S 56,642.70 ,S 192,563:83 93,25Q,-O S 38,982.66 $ 7,533,99 S 521,,850.00 LIABILITIES AND FUND BALANCE Accounts payable $ - $ - $ 29,571.50 $ - $ 14.00 $ - $ Accrued payroll - - - - - - - Matured interest payable - - - - - - Accrued bond principal, 1963 water bonds - - - - - - Accrued bond interest, 1963 water bonds - - - - - - Refundable acreage fees - - - - - - - Refundable deposits - - 9,636.75 - - - - Due to other funds - - - - - - Due to Assessment District bondholders - - - - - 7,533.99 - Interfund loans payable - - - - - - - Prepaid licenses - - - - - - - Advances for construction - - - - - Matured bond interest payable - 465.00 - - - - - Interest payable in future years - - - - - - 66,850.00 General bonded debt - - - - - 455,000.00 Revenue bonds payable - - - - - - - Reserve for encumbrances - - - - - - Reserve for accounts receivable - - - - - - Reserve for payment of general obligation bonds - - - - - - - Reserve for Pavalon - - - - - - - Reserve for amounts due from other funds - - - - - - Reserve for interfund loans receivable - - - - - - - Reserve for future engineering - - - - - Reserve for contingencies - - - - — - Reserve for pier repair and maintenance - - - - - - Contributions in aid of construction (Note 1) - - - - - - - City contributions to Water Fund - - - - - Investment in fixed assets - - - - - - - Fund balance 77,310.38 56,177.70 153,355.58 93,250.00 38,968.60. - TOTAL LIABILITIES AND FUND BALANCE :$ 77,310-38 56.642-70 $ 192.563.83 ,$ 93,n50,00 $ 38,982,66 $ 7,533,22 $ 521,850.00 See accompanying accountants' report and note to financial statements. -4- CITY OF HUNTINGTON BEACH I STATEMENT OF CHANGES IN FUND BALANCES ALL FUNDS For the year ended June 30, 1968 1955 Bond 1955 Bond Interest and Special Capital Water Construction Redemption General Fund Revenue Funds Outlay Fund Library Fund Utility Funds Fund Fund BALANCE, JULY 1, 1967 $ 905,724.79 $ 2,140,421.45 $ 561,572.192 $ 14,491..42 $ 504,500.94 - $ 77,310.38 $ 49,071.09 ADD: Revenues 5,502,039.26 3,312,139.80 431,102.02 272,437.92 1,459,758.13 - 55,006.04 Reimbursements and refunds - - - - - - - Adjustment of prior year encumbrances 1,792.95 - - - - - - Adjustment of prior year revenues 10,018.42 62,980.02 - - 3,108.11 - - Reserve for impounded property taxes receivable, July 1, 1967. 214,333.72 - - - - - - Reserve for interfund loans receivable, July 1,. 1968 222,671.66 - - - - - - Transfers from other funds 1,204,308.59 32,529. 19 - - 34.64 - Reserve for encumbrances, July 1, 1967 89,748.28 - 85,730.14 8,792.35 964.76 - - Reserve for am6unt due to General Furi&16r retirement of Gerieral..Obligation Bonds, July 1, 1967 - - - - - - - Adjustment for prior year revenue transfer from Park and Recreation Facility Fund 164,561.13 - - - 569,625.00 - - TOTAL BALANCE AND ADDITIONS 8,315, 198.80 5,548,070.46 1,078,405.08 295,721.69 2,537,991.58 77,310.38 104,077. 13 DEDUCTIONS: Expenditures 6,035,521.88 1,517,554.79 393,479.67 237,136.05 1,278, 180.55 - 47,899.43 Expenditures on prior years' encumbrances 87,798.28 - 85,563.78 3,488.02 107.69 - - Reserve for encumbrances, June 30, 1968 37,352.24 47,345.00 - 24,015.79 1,308.41 - - Adjust for expenditures of prior period - - 7 - 6,918.84 - - Reserve for impounded property taxes receivable, June 30, 1968 320,063.26 Reserve for interfund loans receivable, June 30, 1968 109,928.04 - - - - - - Reserve for refuse collection charges 122,928.35 - - - - Write-off of uncollectible accounts receivable - - - - - - Fund for retirement of General Obligation Bonds, June 30, 1968 - - - 521,850.00 - - Transfers to other funds . - 1,189,062.78 - - 47,775.00 - - Adjustment of prior years revenue - 164,561.13 - - - - TOTAL DEDUCTIONS 6,713,592.05 2,918,523.70 479,043.45 264,639.86 1,856,140.49 - 47,899.43 BALANCE, JUNE 30, 1968 1.601,606,75 2.629.546.76 , 599;361.63 ,$ 31,081.83 S 681,851.09 ,$_ 77;310.38 56,177.70 See accompanying accountants' report and note to financial statements. -5- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (BUDGET AND ACTUAL) For the year ended June 30, 1968 Actual Over Budget or (Under) Estimate Actual' Revenue Estimate TAXES: Property taxes $ 22644,359.00 $ 2,481,175.72 $ (163,183.28) Interest and penalties on delinquent taxes 9,000.00 13,006.17 4,006.17 Solvent credits 1,000.00 714.71 (285.29) Aircraft 100.00 899.41 799.41 Water utilities in lieu taxes 37,757.00 39,109.68 1,352.68 Franchise, utility 85,000.00 137,755.28 52,155.28 Franchise, dry. gas 1,200.00 2,458.32 1,258.32 Franchise, pipeline 18,000.00 14,131.48 (3,868.52) Sales and use taxes 840,000.00 1,016,862.77 176,862.77 Occupancy tax 23,000.00 26,064.20 3,064.20 Cigarette tax 175,000.00 232,469.07 57,469.07 TOTAL TAXES 3,834,416.00 3,964,646.81 130,230.81 LICENSES AND PERMITS: Business licenses 120,000.00 142,169.99 22,169.99 Bicycle licenses 1,000.00 1,313.00 313.00 Oil derrick licenses 50,000.00 48,593.34 (1,406.66) Building permits 200,000.00 236,132.90 36,132.90 Plumbing permits 65,000.00 792617.70 14,617.70 Electrical permits 452000.00 56,214.45 11,214.45 Heating permits 20,000.00 26,043.99 6,043.99 Excavation, streets and curb permits 35,000.00 132217.26 (21,782.74) Waste water disposal permits and fees 21,000.00 21,168.00 168.00 Other permits and licenses 5,100.00 7,194.25 2,094.25 TOTAL LICENSES-AND PERMITS 562,100.00 631,664.88 69,564.88 FINES AND FOREFEITURES: Court fines, non traffic 55,000.00 65,647.54 10,647.54 See accompanying accountants'. report and note to financial statements. -6- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (BUDGET AND ACTUAL) (Continued) For the year ended June 30, 1968 Actual Over Budget or (Under) Estimate Actual Revenue Estimate REVENUE FROM USE OF MONEY AND PROPERTY: Interest income $ 60,000.00 $ 65,559.09 $ 5,559.09 Lease - Huntington Driftwood 39,600.00 39,600.00 - Land rental 3,500.00 2,677.50 (822.50) Building rental 10,000.00 13,674.67 3,674.67 Pier rentals and concessions 9,000.00 - (9,000.00) Golf course rental 5,000.00 3,957.74 .(1,042.26) Royalties and easements 38,000.00 40,556.34 2,556.34 Other revenue from use of money and property 1,000.00 377.61 (622.39) TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 166,100.00 166,402.95 302.95 REVENUE FROM OTHER AGENCIES: Trailer coach license fees 30,000.00 31,983.80 1,983.80 State alcoholic beverage license fees 40,000.00 28,629.72 (11,370.28) County grants - lifeguard and beach maintenance 75,090.00 50,393.28 (24,696.72) State oil and gas lease 65,000.00 52,697.85. (12,302.15) Lifeguard services 30,698.00 20,827.00 (9,871.00) Beach maintenance 11,967.00 4,530.00 (7,437.00) Real property transfer tax - 28, 103.61 28,103.61 Other revenue from other agencies 2,000.00 3,765.90 1,765.90 TOTAL REVENUE FROM OTHER AGENCIES 254,755.00 220,931.16 (33,823.84) See accompanying accountants' report and note to financial statements. -7- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (BUDGET AND ACTUAL) (Continued) For the year ended June 30, 1968 Actual Over Budget or (Under) Estimate Actual Revenue Estimate CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees $ 31,000.00 $ 23,779.50 $ (7,220.50) Sale of maps and publications 1,000.00 2,860.28 1,860.28 Oil well application fees 9,000.00 9,500.00 500.00 Miscellaneous filing and certification fees - 1,280.00 1,280.00 Plan check fees 80,000.00 98,393.25 18,393.25 Engineering and inspection fees 95,000.00 95,247.53 247.53 Weed abatement 30,000.00 33,584.53 3,584.53 Special police department services 6,000.00 7,693.29 1,693.29 Special fire service 100.00 - (100.00) Refuse collection - 147,124.02 147,124.02 Other charges for current services 2,550.00 1,773.23 (776.77) TOTAL CHARGES FOR CURRENT SERVICES 254,650.00 421,235.63 166,585.63 REVENUE FROM SALE OF PROPERTY: Sale of real and personal property 500.00 - (500.00) OTHER REVENUE: Surfing championship 16,000.00 14,915.40 (1,084.60) Other revenue 12,000.00 13,363.82 1,363.82 Discounts earned 1,500.00 3,231.07 1,731.07 TOTAL OTHER REVENUE 29,500.00 31,510.29 2,010.29 TOTAL REVENUE 5,157,OZIMS 5,502,039.26 $ 345}018.26 See accompanying accountants' report and note to financial statements. -8- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1968 Expenditures Appropriations against Encumbrances Actual (After Current and Projects (Over) Under Revisions) Appropriations Authorized Estimated City Council $ 29,035.00 $ 29, 028.06 $ - $ 6.94 City Administration 57,211.00 573209.09 - 1.91 City Treasurer 29,804.00 29,801.94 - 2.06 City Attorney 44,119.00 43, 199.32 968.65 (48.97) City Clerk 55,853.00 56,042.01 (189.01) Purchasing Department 23,638.00 23,631.69 - 6.31 Personnel 21,041,00 21,041.34 - (.34) Finance Department 105,305.00 105,122.84 228.82 (46.66) Elections 14,919.00 14,912.35 - 6.65 Planning Department 92,487.00 92,536.22 26.02 (75.24) Celebrations 11,245.00 9,903.59 1,400.00 (58.59) Municipal buildings 25,425.00 25,368.66 45.92 10.42 City general - Non-departmental 1,253,988.00 1,009,828.01 773.73 243,386.26 Fire .Department 988,659.00 985,375.79 3,496.50 (213.29) Weed abatement 46,493.00 45,893.35 587.60 12.05 Parking meters 8,910.00 8,902.28 - 7.72 Police Department 1,307,897.00 1,296,404.20 12, 169.13 (676.33) Lifeguard Department 293,232.00 291,562.75 1,806.37 (137.12) Civil Defense 7,398.00 6,960.22 411.38 26.40 Building Department 258,844.00 258,597.75 279.26 (33.01) Oil. field inspection 28,111.00 28, 101.95 - 9.05 Engineering Department 329,812.00 329,946.28 .02 (134.30) Maintenance Yard #1 74,110.00 72,044. 11 2,045.33 20.56 Building Maintenance 62,458.00 62,438.14 - 19.86 Sewer System Maintenance 48,919.00 48,894..72 2.54 21.74 Pump Station 36,276.00 35,796.43 451.00 28.57 Street Maintenance 322,928.00 322,431.18 459.95 36.87 Street Bridges Maintenance 510.00 506.26 - 3.74 Street Trees 75,407.00 75,300.81 79.38 26.81 Street cleaning 54,766.00 54,750.81 - 15.19 Street marking. 72,407.00 64,786. 10 7,593.66 27.24 Street lighting 244,003.00 242,291.86 1,680.00 31.14 See accompanying accountants' report and note to financial statements. -9- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) (Continued) For the year ended June 30, 1968 Expenditures Appropriations against Encumbrances Actual (After Current and Projects (Over) Under Revisions) Appropriations Authorized Estimated Traffic signals $ 23,944.00 $ 23,917.06 $ - $ 26.94 Urban land planning 35,818.00 35,857.21 - (39.21) Harbors 54,346.00 54,300.83 - 45.17 Storm drainage 33,130.00 33, 121.41 - 8.59 Beach maintenance 86,510.00 86,244.50 224.62 40.88 Municipal Beach parking lot 16,635.00 16,453.76 165.90 15.34 Administrative maintenance 11,641.00 11,624.94 - 16.06 Municipal Pier 9,765.00 9,726..98 13.44 24.58 Municipal Parks maintenance 96,178.00 96,010.45 126.75 40.80 Recreation Department 748,537.00 336,979.32 47,195.75 364,361.93 West Coast Surfing Cahmpionship 16,315.00 15,665.08 620.55 29.37 TOTAL EXPENDITURES AND ENCUMBRANCES 7.158.02 - 6,468,511.65 4 2,852.27 S 606,665.08 See accompanying accountants' report and note to financial statements, -10- ` i CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEET. - SPECIAL REVENUE FUNDS At June 30, 1968 Planned Local Park -.and Drainage Parking Animal Recreation Facilities Parking Authority Special Gas Licens.e .Fee ASSETS Total Facility Fund Fund Sewer Fund Meter Fund Fund Tax Fund Fund Treasurer's cash $ 3,274,034.72 $ 345,129.77 $ 983,571.95 $ 1,068,505.91 $ 4,667.00 $ 355,216.72 $ 507,993.31 $ 8,950.06 Accounts receivable 30,731.30 22092.55 22,653.33 5,985.42 - - - - Due from other funds 4,775.00 108.00 - - - 4,667.00 - - TOTAL ASSETS 3.309.541.02 ,� 347330.32 1,006,225.28 S 1,074,491,33 ,� 4;667.00 $ 359,883.72 ,$ 507^993.31 , 8^950.06 LIABILITIES AND SURPLUS Accounts :payable $ 102,283.62 $ 15,221.60 $ 26,591.20 $ 41,290.34 $ - $ 4,993.64 $ 11,310.44 $ 2,876.40 Accrued payroll 19,983.77 192983.77 - - - - - - Advances for construction 5,800.97 - - - - - 5,800.97 Acreage fees refundable 11,346.00 - - 11,346.00 - - - - Due to other funds 457,190.76 1,685.08 31,711.82 - 4,667.00 203,053.20 210,000.00 6,073.66- Reserve for accounts receivable 21,000.00 - 212000.00 - - - - Reserve for encumbrances, June 30, 1968 60,829.40 47,345.00 13,484.40 - - - - - Miscellaneous deposits 1,559.74 1,559.74 - - - - - Fund balances 2,629,546.76 261,535. 13 913,437.86 1,021,854.99 - 151,836.88 280,881.90 - TOTAL LIABILITIES AND SURPLUS 3,309,541.02 $ 347„ 33 0.32 1 006,225.28 1,074,491.33 ,S 4;667.00 359,883.72 507.993.31 ,$ 8;950.06. See accompanying accountants` report and note to financial statements. -11- CITY OF HUNTINGTON BEACH COMBINED STATEMENT OF CHANGES IN FUND BALANCES - SPECIAL REVENUE FUNDS For the year ended June 30, 1968 Park and Planned Local Music and Recreation Drainage Parking Animal Promotion Facility Facilities Traffic Parking Auto in Lieu Authority Special License Total Fund Fund Fund Sewer Fund Safety Fund Meter Fund Tax Fund Fund Gas Tax Fund Fee Fund BALANCE, JULY 1, 1967 $ 2,140,421.45 $ - $ 255,599.95 .$ 593,886.53 $ 921,754.82 $ $ - $ - $ - $ 369,180.15 $ - ADD: Revenue 3,312, 139.80 141,671.03 650,597.33 491.1244.90 210,744. 12 170,324.46 32,529.19 628,464.44 132,330.67 808, 158.73 46,074.93 Transfers from other funds 32,529.19 - - - - - - 32,529.19 - - Adjustment of prior year's revenue and expenditures 62,980.02 - _ - 36,725.60 - - - - - 26,254.42 - TOTAL BALANCE AND ADDITIONS -5-.548,070.46 141,671.03 906,197.28 1,121,857.03 1,132,498.94 170,324.E+6 32,529.19 628,464.44 164,859.86 1,203,593.30 46.074.93 DEDUCT: Expenditures 1,517,554.79 - 432,756.02 ,208,419.17 110,643.95 - - 13,022.98 712,711.40 40,001.27 Transfers to other funds 1,189,062.78 141,671.03 - - - 170,324.46 32,529.19 628,464.44 - 210,000.00 6,073.66 Reserve for encumbrances June 30, 1968 47,345.00 - 47,345.00 - - - - - - - Adjustment- of prior year's revenue 164,561. 13 - 164,561. 13 - - - - - - - - TOTAL DEDUCTIONS .2,918,523.70 141,671.03 644,662.15 208,419.17 110,643.95 170,324.46 32,529.19 628,464.44 13,022.98 922.711,40 46,074.93 BALANCE, JUNE 30, 1968 2.629.546.76 $ - S 261.535.13 913,437.86 1.0211854,99 $ - S - ,$ - S 151,836.88 $ 280,881.9Q S - See accompanying accountants' report and note to financial statements. -12- 1 CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUE For the year ended June 30, 1968 Planned Park and Local Music and Recreation Drainage Auto in Parking Promotion Facility Facilities Traffic Parking Lieu Tax Authority Special Animal Total Fund Fund Fund Sewer Fund Safety Fund Meter Fund Fund Fund Gas Tax Fund License Fee Property taxes $ 433,395.28 $ 141,671..03 $ 291,724.25 $ - $ - Royalties and ` easements 1,403.91 - 1,403.91 - - - - - - - Recreation Department fees and charges 71,203.93 - 71,203.93 - - - - - - - - Rental 50,824_.39 - - - - - - - 50,824.39 - - Sewer permits 118,095.40 - - - 118,095.40 - - - - - Parking lots 81,379.00 - - - - - - - 81,379.00 - - Interest 95,274.07 - 8,051.98 28,719.38 47,443.59 - - - .127.28 10,931.84 - Local assessments 507,728.54 - - 462,523.41 45,205.13 - - - - - - Vehicle code fines 170,324.46 - - - - 170,324.46 - - - - - Parking meter collections 32,529.19 - - - - - 32,529.19 - - - - Motor vehicle license fees 628,464.44 - - - - - - 628,464.44 - - - - State gasoline taxes 797,226.89 - - - - - - - 797,226.89 - Animal licenses 46,074.93 - - - - - - 46,074.93 Subdivision licenses 268,245.95 268,245.95 - - - - - - - Unit lot fees 9,849.88 - 9,849.88 - - - - - - - - Other revenue 119.54 - 117.43 2.11 - - - - - - - TOTAL ,$ 3,12,139,80 ,$ 141,671.03 $ 650,597.33 491,244.90 210,744. 12 S 170,324.46 32,529.19 $ 628,464.44 132,330.67 ,S 808,158.73 $ 46,074.93 See accompanying accountants' report and. note to financial statements. -13- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) For the year ended June 30, 1968 Encumbrances Actual and Projects (Over) Under Appropriated Expended Authorized Estimated Planned Local Drainage Fund 250.000.00 208.419.17 - $ 41.580.83 Sewer Fund $ 230.000.00 $ 110.643.95 ,S - $ 119-356.05 Special Gas Tax Fund $ 400.000.00 712,711,40 ,S - ,$(312,711.40) Animal License Fee Fund S 39.400.00 , 40,001.27 ,$ - ,$ (601.27) Parking Authority Fund , 13}022,98 - $ (13,022.95) See accompanying accountants' report and note to financial statements. -14- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUE (BUDGET AND ACTUAL) For the year ended June 30, 1968 CAPITAL OUTLAY FUND Actual Over or (Under) Estimated Actual Estimate Property taxes $ 419,753.00 $ 409,784.66 $ (9,968.34) Interest 24,000.00 20,607.62 (3,392.38) Earned discounts - 709.74 709.74 TOTAL $ 443,25 -M $ 431,102.02 (12.650�98) LIBRARY FUND Property taxes $ 234,670.00 $ 262,883.68 $ 28,213.68 Library fines and fees 12,000.00 9,545.59 (2,454,41) Earned discounts 100.00 8.65 (91.35) TOTAL $ 246.770.00 272.437.92 S 25-667.92 1955 WATER BOND INTEREST AND REDEMPTION FUND Property taxes $ 47,768.00 $ 54,918.97 $ 7,150.97 Interest 4,000.00 87.07 (3,912.93) TOTAL 51.768.00 $ 55,006.Q4 ,S 3.238.04 SPECIAL ASSESSMENT FUND Incidental costs $ - $ . 1,446.64 $ 1,446.64 Interest . 87.07 87.07 Other - 815. 58 815.58 TOTAL $ - $ 2,349.29 S 2,349.29 See accompanying accountants' report and note to financial statements. -15- CITY OF HUNTINGTON BEACH -STATEMENT OF EXPENDITURES AND ENCUMBRANCES (COMPARED WITH AUTHORIZATIONS) ? . For the year ended June 30, 1968 CAPITAL OUTLAY FUND Expenditures Against Encumbrances Actual Appropriations Current and Projects (Over) Under (As Revised) Appropriations Authorized Estimated - Finance Department $ 13,527.36, Land 237,000.00 Building improvements 37,731.68 Telephone service 3,393.89 Benches and trash recepticles 1,298.00 Equipment 9,978. 18 Fire equipment 1,164.24 Parking meters 3,121.91 Beach maintenance yard 46,067.09 Beach parking lots 20,274.47 Traffic signals . 1,730.24 Street maintenance 17,098.75 _Library 98P.28 Recreation 105.58 TOTAL $ 275.000.00 $ 393,479.6Z $ - (118,479.67) LIBRARY FUND Salaries $ 153,885_.00 $ 153,872.30 $ - $ 12.70 Book rental - - - - Materials and supplies 7,721.00 73347.10 507.30 . (133.40) Books 71,245.00 55,475.95 17,536.30 (1,767.25) Utilities 2,822.00 2,819.97 - 2.03 Telephone 1,545.00 1,542.19 - 2.81 Book repairs and binding 1,550.00 1,245.62 300.00 4.38 Building maintenance 1,915.00 13889.84 22.59 2.57 Equipment maintenance 497.00 492.92 - 4.08 Vehicle operation 1,465.00 1,464.34 - .66 Conference expense 200.00 199.80 - .20 Capital outlay - 6,294.47 5,649.60 (11;944.07) Equipment 2,811.00 3,393.32 - (582.32) Building rent 330.00 329.69 - .31 Miscellaneous and sundry 775.00 768.54 - 6.46 TQTAL 246,761.00 $ 237,136.05 24,015.79 $ (14,390.84) See accompanying accountants' report and note to financial statements. -16- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEETS - WATER UTILITY FUNDS At June 30, 1968 1963 Water Revenue Bond 1963 Water Interest and Revenue Bond 1963 Water Bonded Debt , ::Water Redemption Investment Revenue Bond Group of Adjustments Combined ASSETS Utility Fund Fund Revenue Fund Reserve Fund Accounts Total (Note) Balance Sheet Treasurer's cash $ 544,166.81 $ - $ 2,046.26 $ - $ - $ 546,213.07 $ - $ 546,213.07 Cash and investments with fiscal agent - 68,772.52 - 206,726.25 - 275,498.78 - 275,498.78 Accounts receivable 1252856.71 - - - - 125,856.71 - 125,856.71 Due from other funds 1, 110.07 - - - 1,110.07 - 1, 110.07 Deposits 29,269.00 - - - - 29,269.00 - 29,269.00 Plant in service (less accumulated depreciation of $607,693.90 -;Note 1) 14,171,391.31 - - - 14,171,391.31 - 14, 171,391.31 Amount to be 'provided from future revenue for bond redemption - - - 3,640,000.00 3,6402000.00 (3,640,000.00) - Amount to be provided from future revenue for bond interest - - - - 1,956,038.22 1,956,038.22 (1,956,038.22) - TOTAL ASSETS 14,871,793,90 ,$ 68,772:53 S 2.046.26 a 206,726.25 5,596,038.22 S 20.745.377.16 (5,596,038,22) 15.149.338.94 LIABILITIES AND FUND BALANCE Accounts payable $ 121,122.80 $ - $ - $ - $ - $ 121,122.80 $ - $ 121,122.80 Accrued payroll 4,910.54 - - - 4,910.54 - 42910..54 Accrued bond principal, 1963 water bonds - 40,000.00 - - - '40,000.00 - 402000..00. Accrued bond interest, 1963 water bonds - 22,404..28 - - - 22,404.28 - 22,404.28 ._ Matured interest payable - 6,368.25 - - - 6,368.25 - 6,368.25 Due to other funds 558,061 75 - - - - 5582061.75 - 558,061.75. ._ Interfund loans payable 109,928.04 - - - - 109,928.04 - 109,928.04 Reserve for encumbrances 1,308.41 - - - - 12308.4.1 - 1,308.41 Reserve for payment of general obligation bonds 521,850.00 - - - - 521,850.00 - 521,850.-00 Bonds payable in future years - - - - .3,640,000.00 3,640,000.00 - 3,640,000.00 Interest payable in future years - - - - 1,956,038.22 1,9562038.22 (12956,038.22) - Contributions in aid of construction (Note 1) 8,3732398.45 - - - - 8,373,398.45 - 8,373,398.45. City contributions to water fund 922607.51 - - - - 92,607.51 - 92,607.51 Investment in fixed assets 4,615,527.82 - - - - 42615,527.82 (3,640,000.00) 975,527.82 Fund balance 473,078.58 - 2,046.26 206,726.25 , - 681,851.09 - 681.851'.'09 TOTAL LIABILITIES AND FUND BALANCE 14,871,793.9 $ 68,772.53 2,04fi-2fi 206,726.25 .- S_5;596,038.22 20.745.377.16 (5,596.038.22) S 15�149-„ 38.94 NOTE: Adjustments remove future revenue and offsetting investment in. fixed assets from combined balance sheet. See accompanying accountants' report and note to financial statements. -17- CITY OF HUNTINGTON BEACH COMBINED STATEMENT OF CHANGES. IN FUND BALANCES - WATER UTILITY FUNDS For the year ended June 30, 1968 1963 Water Revenue Bond 1963 Water Interest and Revenue .Bond 1963 Water Water Utility Redemption Investment Revenue Bond Fund Fund Revenue Fund Reserve Fund Total BALANCE, JULY 1, 1967 $ 304,164.68 $ - $ 2,046.26 $ 198,290.00 $ 504,500.94 ADD: Revenue 1,451,321.88 - - 8,436.25 1,459,758.13 Transfers frow other funds 34.64 - - - 341.64 Reserve for amount due General Fund for retirement of general obligation bonds, July 1, 1967 5692625.00 - - - 569,625.00 Reserve for encumbrances, July 1, 1967 964.76 - - - 964.76 Adjustments to prior year's revenues 3,108.11 - - - 3,108.11 TOTAL BALANCE AND ADDITIONS 2,329,219.07 - 2,046.26 206,726.25 2,537,991.58 DEDUCT: Expenditures: >. Operating 670,756.44 - - - 670,756.44 Non-Operating 484,730.20 - - - 484,730.20 Expenditures on prior years encumbrances . 107.69 - - - 107.69 Additions to fixed assets 122,693.91 - - - 122,693.91 Additions to fixed assets transferred to utility fund fixed assets - - - - - Transfers to other funds 47,775.00 - - - 47,775.00 Reserve for encumbrances, June 30, 1968 1,308.41 - - - 1,308.41 Reserve for amount due General Fund for retirement of general obligation bonds, June 30, 1968 521,850.00 .- - - - 521,850.00 Adjustments to prior year's expenditures 6,918.84 - - - 6,918.84 TOTAL DEDUCTIONS 1,856,140.49 - - - 1,856,140.49 BALANCE, JUNE 30, 1968 S 473,=.d S - $ 2,%6.26 $ 20"6.25 Ste. 681.851.09 See accompanying accountants' report and note to financial statements. -18- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1968 OPERATING REVENUE: . Metered sales $ 1,277,862.65 Unmetered sales 179.85 Municipal sales 7, 128.79 Construction sales 12,076.42 Irrigation sales 6,420.12 TOTAL OPERATING REVENUE 1,303,667.83 OPERATING EXPENSES: Source of supply: Operation $ 3,009.50 Maintenance 321.89 Purchased water 157, 117.01 160,448.40 Power and pumping: Operation 10, 149.77 Purchased power 55,818.91 Maintenance 6,370.10 Pumping tax 149,517.50 221,856.28 Water treatment: Operation 13,020.62 Plant maintenance 33.80 Equipment maintenance - 13,054.42 Transmission and Distribution: Operation . 863.78 Maintenance 18,187.97 Meter maintenance 3, 172.60 Hydrant maintenance 1,793 .37 Valve maintenance 8,355.46 Service maintenance 4,098.68 Meter test and repair 13,643.51 Other 6,641.50 56,756.87 Customer Accounting: Meter reading 13,330.77 Billing 39,181.66 Collection expense 6,306.74 Other 7,021.25 65,840.42 Administration and General Expense: Supervisory salaries 13,403.06 Conferences and conventions 234.57 Office supplies 411.18 Utilities 882.20 Retirement 7,031.36 Maintenance 159.83 Uniform allowance 122.59 Insurance 5.561.12 Books and periodicals 30.00 27,835.91 See accompanying accountants' report and note to financial statements. -19- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June 30, 1968 OPERATING EXPENSES: (Continued) 'Other expense: Refund - SCW contract $ 15,437.43 Lease - San Joaquin Reservoir . 100,000.00 Vehicle operation and maintenance 5,406.12 Depreciation (Note 1) 218,992.69 Other 4,120.59 $ 343,956.83 TOTAL OPERATING EXPENSES 889,749.13 OPERATING INCOME 413,918.7 NON-OPERATING REVENUE: Tract fees 47,667.75 Acreage service fees 25,609.61 Fire hydrant rentals 28,800.00 New services 31,385.07 Reimbursable services 10.00 Interest. earned 12,173.20 Discounts earned 254.92 Other 1,753.50 TOTAL NON-OPERATING REVENUE 147,654.05 LESS NON-OPERATING EXPENSE: Fiscal agent fees 1,417.90 Interest transferred to General Fund on G. 0. Bonds 47,775.00 Interest on 1963 Revenue Bonds 188,392.28 Payments to City in lieu of taxes 39, 109.68 W.O.C.W.B. expense 17,219.24 Payments on reimbursable services 19,598.41 TOTAL NON-OPERATING EXPENSE 313,512.51 NET NON-OPERATING INCOME (EXPENSE) (165,858.46) NET INCOME $ 248.060.24 See accompanying accountants' report and note to financial statements. -20- CITY OF HUNTINGTON BEACH NOTE TO FINANCIAL STATEMENTS June 30, 1968 1. The Water Utility Plant in Service is composed of the following assets: Accumulated Net Cost Depreciation Book Value Assets aquired by City at cost $ 63551,577. 19 $ 532,814.30 $ 6,018,762.89 Assets contributed to City by subdividers, at appraised value as estimated by City personnel* 8,227,508.02 74,879.60 8,152,628.42 TOTAL $ 74.779.085.21 607.693.90 14,171,391.31 * Assets have been contributed to the City by subdividers and builders as shown above during the past three years. These contributed assets were recognized for financial statement purposes during fiscal year 1967-68. Depreciation on these assets was taken for one half of the annual rate for fiscal year 1967-68 only. See accompanying accountants' report. -21- SUPPLEMENTARY INFORMATION CITY OF HUNTINGTON BEACH SUPPLEMENTARY INFORMATION TREASURER'S CASH: Treasurer's cash balances at June 30, 1968 consist of the following: Demand Deposits: Security First National Bank: General Account $ 1,347,197.26 Trust Account - Water Account 169,732.63 United California Bank: General Account 88,238.95 Special Assessment Fund 7,533.99 Treasurer's Trust Fund 93,250.00 Total Demand Deposits $ 1,705,952.83 Time Deposits: Se.curity First National Bank 3,020,442.43 United California Bank 900,000.00 Bank of America 500,000.00 Crocker-Citizens National Bank 300,000.00 Southern California First National Bank 500,000.00 Total Time Deposits 5,220,442.43 TOTAL TREASURER'S CASH IN BANKS S 6.926.305,26 It is required by the Government Code that banks holding funds of pub- lic entities pledge with a trustee agency collateral in the amount of 110% of the public funds on deposit. We determined by direct correspondence with the trustees of each of-the City's depositories that adequate collateral had been pledged. REVENUE: Revenue of the General' Fund totalled $5,502,039.26 for the year ended June 30, 1968, an increase of $1,188,698.97 over the previous year. A compar- ative summary statement of revenue follows: See accompanying accountants' report. -22- Increase 1966-67 1967-68 (Decrease) Property taxes $ 2,024,519.37 $ 2,495,796.01 . $ 471,276,64 Water utility in lieu taxes 35,885.80 39,109.68 3,223.88 Franchise 97,702.67 154,345.08 56,642.41 Sales and use taxes 734,063.98 1,016,862.77 282,798.79 Occupancy tax 19,199.90 26,064.20 6,864.30 Cigarette tax 101,276.88 232,469.07 131,192. 19 Business licenses 109,798.20 142,169.99 32,371.79 -Other licenses and permits 403,521. 14 482,300.64 78,779.50 Pier and rentals and parking lot collections 84,410.39 - (84,410.39) Real property transfer tax - 28, 103.61 28,103.61 Engineering, inspection and - plan check fees 145,002.37 193,640.78 48,638.41 All .other sources 557,959.59 691,177.43 133,217.84 TOTAL REVENUE S 4,313,340.29 $ 5.502.039.26 S 1.188.698.97 1963 WATER REVENUE BONDS: Water revenue bonds in the amount of $5,700,000.00 were approved by the voters at an election held April 30, 1963, and on November 1, 1963, the City sold a portion of the bonds amounting to_$3,750,000.00. Under the provisions of Resolution #1844, certain cash accounts were ..established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds in a systematic manner. Payments may be made from these accounts only as provided by law and the resolution mentioned above. 1963 WATER REVENUE BOND INTEREST AND REDEMPTION. FUND: Payments from this fund are restricted for payment of bond interest and principal of the water revenue bonds. The bond resolution requires that the fiscal agent set aside out of the bond revenue fund at least one-sixth of the semi-annual interest maturity each month and at least one-twelfth of the bond principal that will mature and be payable within the ensuing year. See accompanying accountants' report. -23- Money in this fund may be temporarily invested in any authorized invest- ments provided that the maturity of such investments is not later than the date that money is required for the payment of bond interest or redemption. The fiscal agent for the City is authorized to make such investments. 1963 WATER BOND INVESTMENT REVENUE FUND: The cash balance in this fund represents that portion of the interest earned on the Bond Interest and Redemption Fund cash invested by the fiscal agent, not yet paid to the City. This fund is not required by the Bond Indenture and is adjusted to the fiscal agents' records annually. 1963 BOND RESERVE FUND: From the proceeds .of the bond issue an amount of $175,000.00 (a sum equal to the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that sufficient monies are not available from the Bond Interest and Redemption Fund. Any monies used out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immediately from the Bond Surplus Fund or the Bond Revenue Fund. GENERAL COMMENTS ON 1963 WATER BOND FUNDS: Sufficient review and examinations .were made to satisfy ourselves that the necessary steps had been taken by the City for compliance with the provisions of the bond resolutions. Bank balances were reconciled with balances confirmed directly with the bank for each fund. Collateral pledged by the banks as security for City funds on deposit with them was confirmed directly from the trustee agency. See accompanying accountants' report. -24- Cash was provided to each of the required funds as required by the bond resolution. The Security First National Bank, Main Office, Los Angeles, California, is the designated fiscal agent for the City. See accompanying accountants' report. -25- i k - I .. k i CITY OF HUNTINGTON BEACH ACCOUNTANTS' REPORT JUNE 30, 1967 ;I .r :f 1 j i .i f CITY OF HUNTINGTON BEACH INDEX June 30, 1967 1 i 1'. i Page Number Accountants' Report 1 - 2 Combined Balance Sheet 3 - 4 kk Combined Statement of Unappropriated Surplus 5 t' General Fund: Statement of Revenue 6 - 8 Statement of Expenditures and Encumbrances 9 - 10 ' Special Revenue Funds: Balance Sheets 11 Statement of Unappropriated Surplus 12 Statement of Revenue 13 Statement of Expenditures and Encumbrances 14. Capital Outlay Fund: i Statement of Revenue 15 Statement of Expenditures and Encumbrances 16 Library Fund: Statement of Revenue 15 { Statement of Expenditures and Encumbrances 16 1955 Water Bond Interest and Redemption Fund: Statement of Revenue 15 Special Assessment Fund: Statement of Revenue 15 Water Utility Funds: Balance Sheets 17 . Statements of Unappropriated Surplus 18 Statement of Income 19 - 20 Supplementary Comments 21 - 24 k DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS OTHER OFFICES AT: ELLIS C.DIEHL,C.P,A•(1925-19S6) 1910 NORTH BUSH STREET _ BRYN B.EVANS,C.P.A. 705 EAST MAIN STREET WIN G. PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 WALNUT 5-2579 DONALD E.CALLAHAN,C.P.A. L.PETER SCHERER,C.P.A. - 535 NORTH H STREET WARD M.GALLACHER,C.P.A. - LOMPOC,CALIFORNIA JOHN A.RAABERG,C.P.A. October 26, 1967 REGENT 6-9252 ACCOUNTANTS' REPORT City Council City of Huntington Beach Huntington, Beach, California We have examined the balance sheets of the various funds of. the City of Huntington Beach at June 30, 1967, and the related statements of unappropri- ated surplus, revenues, and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances . The general fixed assets of the City are not included in the accom- panying combined balance sheet. The City has entered into a number of agreements providing for refund of water and sewer acreage fees in exchange for offsite development by the sub divider. Accounting records in connection with these refund agreements were not sufficient for us to determine the extent of the- City is liability at June 30, 1967 for possible refunds due to subdividers, arising from offsite development. •� In our opinion, the accompanying statements present fairly the fin ancial position of the �I General Fund Special Revenue Funds (except Sewer Fund) Capital Outlay Funds Library Fund 1955 Bond Costruction Fund 1955 Bond Interest and Redemption Fund W.O.C.W.B. Agency Fund Treasurer's Departmental-Trust Fund Special Assessment Funds Treasurers Special Assessment Fund General Bonded Debt at June 30, 1967, and the results of fund transactions for the year then ended, in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year, l -1- - Since we .are unable to satisfy ourselves as to the liability with re- gard to water and sewer refund agreements we are unable to express an opinion on the financial position of the Water Utility and Sewer Funds at June 30, 1967 and the results of their transactions for the year then ended. As a result of our examination, however, it is our opinion that the statements present fairly the assets and liabilities (except the liability with regard to water and sewer refund agreements) of the Water Utility Funds at June 30, 1967, and their re- venues (except acreage fees) and expenditures for the year then ended, all in conformity with generally accepted accounting principles applied on a basis consistent with that of the preceding year. Because of the omission of general fixed assets as noted above, it is our opinion that the accompanying combined balance sheet does not present fairly the over-all financial position of the City at June 30, 1967 in conformity with generally accepted accounting principles. The accompanying supplementary comments have been subjected to the tests and other auditing procedures applied in the examination of the financial statements and are subject to the same limitations expressed with regard to the financial statements mentioned above. I I 2.. G - CITY OF HUNTINGTON. BEACH COMBINED BALANCE'SHEET T 'At ,Tune 30, 1967 Special -Capital Water Utility ASSETS Total General Fund Revenue Funds Outlay Fund -Library Fund Funds Treasurer's cash $ 5,5089441.89 $ 1,847,535.47 $ 2,256,151.77 $ 709,456.56 $ 36,741.01 $ 256,393.99 Cash and Investments :with fiscal agent 255,660.10 - - 255,420.10 Petty cash 3,025.00 3,000.00 - Accounts receivable 258,107.70 121,336.33 53,625.05 220.00 4.69 82,921.63 Interfund loan receivable 222,671.66 222,671.66 - - - Due from Water Fund for 1955 Bond Interest and Redemption 519,885.50 519,885.50 . - - Due. from other Funds 216,005.53 49,398.14 164,561.13 - - 2,046.26 Due from other cities 7,465.40 7,465.40 - - - - Deposits 29,269.00 - - - 29,269.00 Plant in service (net) 6,040,182.07 - - - 6,040,182.07 Spare parts inventory 542.62 - - - - - Amount available and to be provided for Bond Interest and Redemption 569,625,00 - - - - TOTAL ASSETS $ 3,632,881.47 $ 2,771,292.50 $ 2,474,337.95 ,$ 709,676..56 S 36,745.70 S 6,666.233..05 .LIABILITIES AND. SURPLUS Accounts payable $ 709,867.38 $ 311,258.15 $ 215,654.02 $ 62,373.50 $ 7,032.05 $ 76,507.87 Accrued payroll 182,383.37 170,665.40 - -- 6,202.73 5,515.24 Matured interest -payable 7,742.50 - - - - 7,742.50 Accrued bond principal, 1963 water bonds 26,666.68 - - - 26,666.68 Accrued bond interest, 1963 water bonds 22,720.92 - - 22,720.92 Refundable acreage fees 11,346.00 - 11,346.00 - Refundable deposits 15,995.00 15,995.00 - - Due to other funds 735,891.03 164,561.13 36,012.17 - 227.15. 535,090.58 Due to "Assessment District bondholders 17,435.33 - - - Interfund loans payable 222,671.66 - - - - 222,671.66 Prepaid licenses 29,212.05 29,212.05 - - - - Advances for construction 48,756.26 - 21,800.56 - 26,955.70 Matured bond interest payable 240.00 - - Interest payable in future years 79,625.00 - - - General bonded debt 490,000.00 - - Revenue bonds payable 3,693,333.32 - - = - - 3,693,333.32 Reserve for encumbrances 188,339.28 89,748.28 3,103.75 85;730.:14 8,792.35 964.76 Reserve for accounts receivable 46,000.00 46,000.00 - - -Reserve for payment of general obligation bonds 569,625.00 - - - 569,625.00 Reserve for Pavalon 53,051.56 53,051.56 - - Reserve for amounts due from other funds 569,493.50 569,493.50 - - - - Reserve for interfund loans receivable 222,671.66 222,671.66 - Reserve for future engineering 73,522.77 73,522.77 - Reserve for contingencies 145,388.21 145,388.21 - - Reserve for pier repair and maintenance 20,000.00 20,000.00 - - - - Contributions :in aid of construction 106,619.66 - - 106,619.66 City contributions to Water Fund 92,607.51 - - - - 92,607.51 Fund balance 221,872.12 - - - - Surplus invested in fixed assets 776,756.97 - 776,756.97 Unappropriated surplus 4,251,046.73 9-05,724.79 2, 140,421.45 561,572.92 14,491.42 ,502,454.68 TOTAL LIABILITIES AND SURPLUS $ 13,630,881.47 .$ 2,771,292.50 S 2474'.337.95 S 709.676.56 S 36, 4Z 5.70 $ 6.666.233.05 See accompanying accountants' report. 3 - CITY OF HUNTINGTON .BEACH COMBINED':BALANCE,SHEET (Continued) At June-1 30, 1967 1955 Bond 1955 Bond Treasurers -Special Construction --Interest and W.O.C.W.B. Departmental Assessment Treasurers' 'Special General ASSETS Fund Redemption Fund- ::Agency Fund Trust Fund Funds Assessment .Fund . Bonded Debt Treasurer!--s cash $ 77,310.38 $ 49,071.09 $ :150,799.62 $ 69,330.00 $ 38,216.67 $ 1.7,435.33 - Cash and Investments with fiscal agent 240.00 - - - - Petty -cash - 25.00 - - - - Accounts receivable - - - - Interfund loan receivable Due from Water'Fund for 1955 Bond Interest and Redemption - -Due from other Funds - - - - - - Due from other cities - - - - - Deposits - - - - Plant in service (net) - - - - Spare parts inventory - _ - - 542.62 - - Amount available and to be provided for Bond Interest and Redemption 569.625.00 TOTAL ASSETS S 77.310..38 1_ 49,311:09 :. S .151.367.24 $ 69.33LO _$ 38,216.6.7 .17,435,33 _569,625,00 _.LIABILITIES AND. SURPLUS Accounts payable $ $ $ 37,041.79 Accrued payroll - - - Matured interest payable - - - - - Accrued bond principal, 1963 water bonds - -. - - - Accrued bond interest, 1963 water bonds - - - - - Refundable acreage fees - - - - - - Refundable deposits - - - Due to other funds . Due to Assessment District -bondholders - . - - „ 17,435.33 -Interfund loans payable= - - - - - - Prepaid licenses - - - - - -Advances for construction - Matured bond interest payable - 240-.00 - - - - Interest payable in future years - - - - 79,625.00 General bonded debt - - - - - - ,490,000.00 Revenue bonds payable - - - - - - Reserve for encumbrances - - - - - . Reserve for accounts receivable - -Reserve for payment of general obligation bonds - - - Reserve for Pavalon - - - - - Reserve for amounts due from -other funds - - - - - Reserve-for interfund loans receivable - Reserve for future engineering Reserve for contingencies - -Reserve-for pier repair and maintenance - Contributions in aid of construction - - - - City contributions to Water Fund - - - - Fund balance - - 114,325-.45 69,33OwOO 38,216�0 - Surplus invested in fixed assets - - - - .Unappropriated surplus 77,310.38 49,071.09 - - - TOTAL LIABILITIES 'AND. S.URPLUS ,$ 77,310.38 ,$ 49,311.09 $ 151 367_24 69-,330.00 _,$ 38,216.67 ,$ 17,435.33 $ 569_625:00 See accompanying accountants' report. 4 - CITY-OF HUNTINGTON BEACH CONBINED. STATEMENT OF".UNAPPROPRIATED SURPLUS For the year ended June 30, 1967 1955 Bond 1955 Bond Interest and Special Capital Water Construction Redemption Total -General -Fund Revenue Funds Outlay Fund Library Fund Utility. Funds Fund Fund BALANCE, JULY 1, 1966 $ 3,391,500.34 $ 985,489.11 $ 1,503,985.00 $ 376,564.59 $ 11,886.06 $ 390,282.67 $ 77,310.38 . $ 45,982.53 ADD: Revenues 8,519,872.19 4,313,340.29 2,326,767.53 339,995.44 205,461.21 1,282,261.90 - 52,045.82.. Reimbursements and refunds - - - - - - Adjustment of prior year encumbrances 24,884.85 24,884.85 - - - - - - Adjustment of prior year expenditures 157,034.41 14,307.52 142,726.89 - - - - Reserve for interfund loans receivable, July 1, 1967 321,867.30 321,867.30 - - - - - - Transfers from other funds 1,275,402.09 1,273,355.83 - - - 2,046.26 - - Reserve for encumbrances, July 1, 1966 94,742.13 87,483.75 - - 3,434.11 .3,824.27 - - Adjustment of reserve-for amount due from other funds 40,023.45 40,023.45 - - - - - Reserve for amount due -to General Fund for retirement of General -Obligation Bonds, July 1, 1966 618,450.00 - - - 618,450.00 - TOTAL BALANCE.AND ADDITIONS 14,443,776.76 7,060,752.10 3,973,479.42 716,560.03 220,781.38 2,296,865.10 77,310.38 98,028.35 DEDUCTIONS: " Expenditures 7,781,379.46 5,684,843.21 608,527.14 69,256.97 196,845.48 1,172,949.40 - 48,957.26 Expenditures on prior years' encumbrances 81,079.88 80,427.75 - 652.13 - - Reserve for.encumbrances, June 30, 1967 185,235.53 89,748.28 - 85,730.14 8,792.35 964.76 - Adjust for expenditures of prior period 77,333.62 77,333.62 - - - - Reserve for interfund loans receivable, June -30, 1967 222,671.66 222,671.66 - - - - Write-off of uncollectible accounts receivable 2.79 2.79 - - - - - - Fund for retirement of General -Obligation Bonds, June 30, 1967 569,625.00 - - - 569,625.00 - - Transfers to other funds 1,275,402.09 1,224,530.83 - 50,871.26 TOTAL DEDUCTIONS 10,192,730.03 6,155,027.31 1,833,057.97 154,987.11 206,289.96 1,794,410.42 - 48,957.26 BALANCE, .JUNE 30, 1967 4,251,046.73 $ 905-724.79 , 2,140,421,45 561,572.92 ,$ 14,.491.42 502-454.68 ,$ 77,310.38 1 0&Z1.09 -See accompanying accountantse report. 5 - CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE For the year ended June 30, 1967 Over or Budget Actual (Under) Estimate Revenue Estimate TAXES: Property taxes $ 2,048,936.00 $ 2,014,725.79 $ (34,210.21) Interest and penalties on delinquent taxes 3,000.00 8,905.41 5,905.41 Solvent credits 2,297.00 831.17 (1,465.83) Aircraft 165.00 57.00 (108.00) Water utilities in lieu taxes 34,500.00 35,885.80 1,385.80 Franchise, utility 75,000.00 84,182.13 9,182.13 Franchise, dry gas 3,400.00 981.44 (2,418.56) Franchise, pipeline 20,000.00 12,539 .10 (7,460.90) Sales and use taxes 690,000.00 734,063.98 44,063.98 4 Occupancy tax 25,000.00 19,199.90 (5,800.10) Cigarette tax - 101,276.88 101,276.88 TOTAL TAXES 2,902,298.00 3,012,648.60 110,350.60 LICENSES AND PERMITS: Business licenses 120,000.00 109,798.20 (10,201.80) Subdivision licenses - Bicycle licenses 700.00 852.00 152.00 i Oil derrick licenses 20,000.00 47,510.56 27,510.56 Journeyman plumbers' . certificates - 1.25 1.25 Building permits 240,000.00 188,428.50 (51,571.50) ! Plumbing permits 87,000.00 56,866.40 (30,133 .60) Electrical permits 80,000.00 43,441.69 (36,558.31) Heating permits 30,000.00 15,731.26 (14,268.74) Excavation, streets and curb permits 53,000.00 31,035.73 (21,964.27) i Waste water disposal permits and fees 25,000.00 19,655.00 (5,345.00) Other permits and licenses 5,500.00 2,947.75 (2,552.25) TOTAL LICENSES AND PERMITS 661,200.00 516,268.34 (144,931.66) FINES AND FORFEITURES: Court fines, non-traffic 62,000.00 51,745.69 (10,254.31.) I 7 REVENUE FROM USE OF MONEY AND PROPERTY: Interest income 30,000.00 54,861.91 24,861.91 Lease - Huntington Driftwood 42,000.00 36,300.00 (5,700.00) Land rental 2,500.00 2,754.00 254.00 Building rental 17,000.00 22,110.15 5,110.15 Pier rentals and concessions 10,000.00 7,748.40 (2,251.60) See accompanying accountants' report. 6 - CITY' OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE For the year ended June 30, 1967 Over or Budget Actual (Under) !I REVENUE FROM USE OF MONEY Estimate Revenue Estimate AND PROPERTY: (Continued) Beach rentals and concessions $ 34,000.00 $ 30,552.49 $ (3,447 .51) Golf course rental 3,000.00 4,565.62 1,565.62 Royalties and easements 22,000.00 43,143.00 21,143.00 t Parking lot collections 44,000.00 46,109.50 2,109.50 Other revenue from use of money and property 1,000.00 798.90 (201.10) TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 205,500.00 248,943.97 43,443.97 REVENUE FROM OTHER AGENCIES: Trailer coach license fees 20,000.00 24,552.64 4,552.64 State alcoholic beverage license fees 28,000.00 25,987.18 (2,012.82) County grants - lifeguard and beach maintenance 75,000.00 75,000.00 State oil and gas lease 60,000.00 52,387.31 (7:,612.69) Lifeguard services 31,000.00 30,698.00 (302.00) Beach maintenance 12,500.00 13,887.60 1,387.60 r Other revenue from other agencies 2,000.00 1,904.65 (95.35) TOTAL REVENUE FROM OTHER AGENCIES 228,500.00 224,417.38 (4,082.62) CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees 38,000.00 22,073.74 (15,926.26) Sale of maps and publications 3,000.00 1,261.24 (1,738.76) Oil well application fees 9,000.00 9,689.04 689.04 Plan check fees 110,000.00 85,842.15 (24,157.85) Engineering and inspection fees 120,000.00 59,160.22 (60,839.78) Weed abatement 20,000.00 27,416.23 7,416.23 Special police department services 2,500.00 6,722.95 4,222.95 Special fire service 500.00 5.00 (495.00) Other charges for current services 4,100.00 4,236.23 136.23 TOTAL CHARGES FOR .CURRENT SERVICES 307,100.00 216,406.80 (90,693.20) See accompanying accountants' report. 7 CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUE (Continued) f' For the year ended June 30, 1967 Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM SALE OF PROPERTY: Sale of real and personal f: property $ 1,000.00 $ - $ (1,000.00) ' OTHER REVENUE: Surfing championship 14,000.00 16,649.45 2,649.45 Other revenue 6,000.00 26,260.06 20,260.06 TOTAL OTHER REVENUE 20,000.00 42,909.51 22,909.51 TOTAL REVENUE S 4.387-598-00 S 4.313.340.29 S (74;257-71) See accompanying accountants' report. 8 CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1967 i Appropriations Expend-itures Encumbrances (After against'Current and Projects Unencumbered Revisions) Appropriations Authorized Balance City Council $ 23,585.00 $ 23,578.16 $ - $ 6.84 City Administration 45,351.00 45,336.38 - 14.62 City Treasurer 35,329.00 35,260.21 55.12 13.67 City Attorney 42,561.00 42,536.23 - 24.77 City Clerk 50,486 .00 50,129.40 330.41 26.19 Purchasing Department 20,262.00 20,252.09 - 9.91 Personnel 18,478.00 18,451.99 - 26.01 Finance Department 54,941.00 54,886.81 30.37 23.82 Elections 40.00 37.55 - 2.45 Planning Department 86,451.00 85,848.12 572.78 30.10 Celebrations 14,222.00 14,202.52 - 19.48 Municipal buildings 28,825.00 28,784.36 21.47 19.17 City general - Non-departmental 1,040,281.00 1,035,533.18 4,664.50 83.32 Fire Department 777,191.00 . 770,044.01 7,077.35 69.64 Weed abatement 39,920.00 39,909.40 - 10.60 Parking meters 11,067.00 11,049.84 - 17.16 Police Department 1,026,085.00 1,022,608.42 3,451.45 25.13 1 Lifeguard Department 307,609.00 305,379.64 1,606.75 622.61 Civil Defense 7,803.00 6,969.65 798.94 34.41 Building Department 246,922.00 246,710.81 171.81 39.38 Oil field inspection 34,588.00 34,555.22 - 32.78 j Engineering Department 302,942.00 299,825.03 3,056.70 60.27 j Maintenance Yard #1 57,165.00 56,118.18 1,013.00 33.82 Building -Maintenance 44;773.00 44,250.26 504.46 18.28 . Sewer System Maintenance 40,595.00 40,577.73 - 17.27 Pump Station 32,933.00 32,793.86 105.02 34.12 j Street Maintenance 318,693.00 280,618.17 38,016.52 58.31 Street Bridges Maintenance 895.00 886.71 - 8.29 j Street Trees 68,8.89.00 65,663.47 3,182.71 42.82 j Street cleaning 47,305.00 43,597.47 . 3,701.60 5.93 Street marking 58,901.00 51,816.53 7,038.72 45.75 Street lighting 247,669.00 247,650.80 - 18.20 ! Traffic signals 19,934.00 19,565.56 348.40 20.04 i See accompanying accountants' report. I i - 9 CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (Continued) For the year ended June 30, 1967_ Appropriations 'Expenditures Encumbrances (After against Current and Project Unencumbered Revisions) Appropri s ations Authorized Balance Beach maintenance $ 66,949.00 $ 66,802.79 $ 113.54 $ 32.67 Municipal Beach parking lot 19,657.00 14,314.71 5,320.00 22.29 Municipal Pier 8,849.00 8,827.56 - 21.44 Municipal 'Parks maintenance 73,600.00 73,556.58 - 43.42 Recreation Department 430,556.00 429,979.87 927.12 (350.99) West Coast Surfing Championship 16,405.00 15,933.94 439.44 31.62 TOTAL EXPEND- ITURES AND ENCUMBRANCES , 5.768.707.00 . 5.684.843.21 S 82.548.18 1,315.61 i i i i i See accompanying accountants report. 10 - I CITY OF HUNTINGTON BEACH . SPECIAL REVENUE-FUNDS BALANCE SHEETS :At June 30, 1967 Planned Local -Special Drainage Parking Special Park Special Animal Recreation Facilities Meter Acquisition Gas Tax License Fee ASSETS Total Fund Fund Sewer Fund Fund Fund Fund Fund Treasurer's cash $ 2,256,151.77 $ ;92,050.02 $ 774,262.64 $927,568.32 $ 3,950.00 $ - $ 452,588.69 $ 5,732.10 Accounts receivable 53,625.05 2,092.55 46,000.00 5,532.50 - - - Due .from other funds 164,561.13 " "164",561.13 - - - - TOTAL .ASSETS 2.474.337.95 258.703.70 $ 820,262.64 $933,100.82 3,950.00 ,$ $ 452.588.69 S 5-732,11 LIABILITIES AND SURPLUS Accounts payable $ 215,654.02 $ - $ 126,513.38 $ - $ - $ $ 83,408.54 $ 5,732.10 Advances for construction 21,800.56 - 21,800.56 - - - Acreage fees refundable 11,346.00 - 11,346.00 - - - Due to other :funds 36,012.17 32,062.17 3,950.00 - - Reserve for accounts receivable 46,000.00 - 46,000.00 - - - - Reserve for encumbrances, June 30, . 1967 - - Miscellaneous deposits 3,103.75 3,103.75 - - - - - - 599.95 593,886.53 921,754.82 - - 369,180.15 Unappropriated surplus 2,140,421.45 255, _ _ - TOTAL LIABILITIES AND SURPLUS S 2,474,337.95 $ 258,703.70 820.262.64 .$933,100.82 $ 3.950.00 ,$ - $ 452,58a ki 5.732.10 See accompanying accountants' report. - 11 - -CITY-OF HUNTINGTON BEACH SPECIAL-.REVENUE FUNDS STATEMENT OF UNAPPROPRIATED: SURPLUS For the year ended June 30, 1967 Planned Local Special Music and Special Drainage Park Animal Promotion Recreation Facilities Traffic Parking Auto in Acquisition Special License Fee Total Fund Fund Fund Sewer Fund Safety Fund Meter Fund Lieu Tax Fund Fund -Gas"Tax Fund Fund BALANCE, _JULY 1, 1966 $1,503,985.00 $ - $ 45,907.00 $ 607,255.43 $ .807,779.74 $ - $ - $ $ 28,111.13 $ 14,931.70 -$ - ADD` 'Revenue 2,326,767.53 114,013.81 394,298.71 207,326.17 168,713.18 144,308.49 35,423.00 562,954.86 - 658,710.76 41,018.55 Adjustment of prior year's expenditures 142,726.89 - 129.00 _ - - - - - 142,597.89 - TOTAL BALANCE 013.81 440,334.71 814,581.60 976,492.92 144,308.49 35,423.00 562,954.86 AND ADDITIONS 3,973,479.42 114, . 28.111.13 816,240.35 41,018.55. DEDUCT: Expenditures 608,527.14 - - 220,695.07 54.,738.10 - - 28,111.13 267,060.20 37,922.64 Transfers to other . funds 1,224,530.83 114,013.81 184,734.76 - - 144,308.49 35,423.00 562,954.86 - 180,000.00 3,095.91 Adjustment of prior years revenue - - - - - - - - - - TOTAL DEDUCTIONS 1,833,057.97 114,013.81 184,734.76 220,695.07 54,738.10 144,308.49 35,423,00 562,954.86 28,111.13 447,060.20 41,018.55 BALANCE, .JUNE .30, 1967 ,$2,140, 255-599.95 $ 593,886.53 $ 921,754.82 369.180.15 $ - See accompanying accountants' report. 12 -- -CITY OF HUNTINGTON BEACH "SPECIAL REVENUE FUNDS 'STATEMENT'OF REVENUE For the year ended June 30, 1967 Planned 'Local Special Music and Drainage Auto in Park Promotion Recreation Facilities Traffic Parking Lieu Tax Acquisition Special -Animal Total Fund Fund Fund- Sewer Fund Safety Fund Meter Fund Fund Fund -Gas Tax Fund License Fee Property taxes $ 263,066.52 $ 112,534.21 $ 150,532.31 $ - Royalties and easements 2,435.24 - 2,435.24 - - - - - Ocean View School agreement 17,725.00 - 17,725.00 - - - - - Recreation Department fees and charges 49,105.23 - 49,105.23 - - - - Federal grant for park - sites - - - 71,890.73 - - - - Sewer permits 71,890.23 - - - 51,315.63 - - - - - Sale of property 51,315.63 1,479.60 5,976.89 25,812.97 45,506.82 - - 9,75-2.93 - Interest 88,529.21 - - - - - - Local assessments 181,497.77 - 181,497.77 - - - - - - Earned discounts 15.43 - - 15.43 - - - - - Vehicle code fines 144,308.49 - - - - 1442308.49 - - - - - Parking meter collections 35,423.00 - - - - 35,423.00 - - - Motor vehicle license fees 562,954.86 - - - - - 562,954.86 - State -gasoline taxes 636,727.83 - - - - - 636,727.83 . - Animal licenses 41,018.55 - - - - - - 41,018.55- Subdivision licenses 164,561.13 - 164,561. 13 - - - - - - Unit lot fees 3,910.54 - 3,910.54 - - - - - Other revenue 12,282.57 - 52.37 - - - - 12,230.00 TOTAL $2,326,767.53 S 114,013.81 ,$ 394.298.71 $ 207-,326.17 ,$ 168.713.18 _-S 144.308.49 ,$ 35;423.00 $ 562- 54.86 ,$ - $ 658F710.76 41,018.55 See accompanying accountants' report. 13 - CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS ' I STATEMENT OF EXPENDITURES AND. ENCUMBRANCES For the year ended June 30., 1967 Encumbrances and Projects Unencumbered Appropriated Expended Authorized Balance Planned. Local Drainage Fund $ 175,000.00 $ 220.695.07 $ - $ (45,695.07) Sewer Fund $ 230,000.00 $ 54,738.10 $ $ 175,261.90 Special Park Acquisition Fund ,$ - $ 28.111.13 $ - $ (28,111. 13) Special Gas Tax Fund $ 600,000.00 S 267,060.20 $ S 332.939.80 Animal License Fee Fund S 33,000.00 37,922.64 - $ (4,922,64) i i I i i See accompanying accountants report. I - 14 - CITY OF HUNTINGTON BEACH STATEMENT OF REVENUE For the year ended June 30, 1967 CAPITAL OUTLAY FUND Over or (Under) Estimated Actual Estimate Property taxes $ 321,106.00 $ 319,297.21 $ (1,808.79) Interest 6,000.00 20,646.75 14,646.75 I Earned discounts 51.48 51.48 ! TOTAL 327,106,00 S 339.995.44 S 12.889.44 -LIBRARY FUND Property taxes $ 197,865.00 $ 196,481.32 $ (1,383.68) Library' fines and fees 12,000.00 8,943.41 (3,056.59) Earned discounts 33.64 33.64 1 TOTAL $ 209.865.00 $ 205,458.37 S 4.406.63 1955 WATER BOND INTEREST AND REDEMPTION FUND Property taxes $ 48,830.00 $ 48,816.76 $ (13.24) ! Interest 140.00 3,229.06 3,089.06 i TOTAL S 48.970.00 $ 52.045.82 $ 3.075.82 i SPECIAL-ASSESSMENT FUND Engineering inspection fees $ - $ 1,656.23 $ 1,656.23 Interest - 201.46 201.46 Other - 1,170.94 1,170.94 j TOTALS $ - $ 3.028.63 $ 3.028.63 I See accompanying accountants' report. 15 - CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND.ENCUMBRANCES For. the year ended June 30, 1967 G I CAPITAL OUTLAY FUND I Expenditures Against Encumbrances Appropriations Current and Projects Unencumbered (as Revised) Appropriations Authorized Balance City Treasurer $ $ 242.32 $ - $ (242.32) City Attorney - 858.00 - (858.00) Police Department - 1,768.00 780.00 (2,548.00) Street -Trees - 5,611.00 (5;611.00) Beach Maintenance - 11,717.95 - (11,717.95) Fire Trucks 49,059.70 - (49,059.70) S $ 69.256.9Z.$780.00 8 (70.036.97) LIBRARY FUND Salaries $ 132,829.00 $ 132,644.80 $ - $ 184.20 Book rental 3,465.00 3,463.20 1.80 Materials and supplies 5,810.00 5,662.21 135,73 12.06 Books 37,900.00 30,745.20 7,150.65 4.15 Utilities 1,980.00 1,975.53 - 4.47 Telephone 1,185.00 1,184.21 .79 Book repairs and binding 2,390.00 2,389.00 - 1.00 Building maintenance 1,221.00 1,175.91 41.21 3.88 Equipment maintenance 461.00 459.73 - 1.27 Vehicle operation . 3,209.00 3,204.92 - 4.08 j Conference expense 375.00 373.89 - 1.11 Equipment 7,287.00 5,977.31 1,307.46 2.23 Building rent 7,120.00 6,962.28 157.30 .42 Miscellaneous and sundry 640.00 627.29 - 12.71 TOTAL $ 205.872.00 196..845.48_S 8.792.35 . 234.17 i ' -See accompanying accountants' report. 16 - i CITY OF HUNTINGTON BEACH WATER .UTILITY FUNDS BALANCE SHEETS At June 30, 1967 1963 Water 1963 Water Revenue Revenue Bond Bond Interest and Investment 1963 Water Bonded Debt Water Redemption Revenue Revenue Bond Group of Adjustments Combined ASSETS Utility Fund Fund Fund Reserve Fund Accounts Total (Note) Balance Sheet Treasurer's cash $ 254,347.73 $ - $ 2,046.26 $ - $ - $ 256,393.99 $ - $ 256,393.99 Cash and investments with fiscal agent 57,130.10 - 198,290.00 - 255,420.10 - 255,420.10 Accounts receivable 82,921.63 - - - - 82,921.63 - 82,921.63 Due from-other funds 2,046.26 - - - - 2,046.26 - 2,046.26 Deposits 29,269.00 - - - - 29,269.00 - 29,269.00 Plant in service (Less accumulated depreciation of $388,701.21) 6,040,182.07 - - - - 6,040,182.07 - 6,040,182.07 Amount to be provided from future revenue for bond redemption - - - - 3,693,333.32 3,693,333.32 (3,693,333.32) - Amount to be provided from future revenue for bond interest - - - - 2,091,096.58 2,091,096.58 (2,091,096.58) - TOTAL ASSETS $ 6,408.7.66.69 $ 57,130.10 $ 2,046.26 $ 198,290.00 $ 5,784,429.90 $ 12,450,662.95 $ (5,784,429.90) $ 6.666.233.05 LIABILITIES AND SURPLUS Accounts payable $ 76,507.87 $ - $ - $ - $ - $ 76,507.87 $ - $ 76,507.87 Accrued payroll 5,515.24 - - - - 5,515.24 - 5,515.24 Accrued bond principal, 1963 water bonds - 26,666.68 _ - - - 26,666.68 - 26,666.68 Accrued bond interest, 1963 water bonds - 22,720.92 - - - 22,720.92 - 22,720.92 Matured interest payable - 7,742.50 - - - 7,742.50 - 7,742.50 Due to other funds 533,044.32 - 2,046 .26 - - 535,090.58 - 535,090.58 Interfund loans payable 222,671.66 - - - - 222,671.66 - 222,671.66 Advances for construction 26,955.70 - - - - 26,955.70 - 26,955.70 Reserve for encumbrances 964.76 - - - - 964.76 - 964.76 Reserve for payment of general obligation bonds 569,625.00 - - - - 569,625.00 - 569,625.00 Bonds payable in future years - - - - 3,693,333.32 3,693,333.32 - 3,693,333.32 Interest payable in future years - - - - 2,091,096.58 2,091,096.58 (2,091,096.58) - Contributions in aid of construction ,106,619.66 - - - - 106,619.66 - 106,619.66 City contributions to water fund' 92,607.51 - - - - 92,607.51 - 92,607.51 Surplus invested in fixed assets, 4,470,090.29 - - - - 4,470,090.29 (3,693,333.32) 776,756.97 Unappropriated surplus 304,164.68 - - 198,290.00 - 502,454.68 - 502,454.68 TOTAL LIABILITIES AND SURPLUS $ 6,408,766.69 57.130.10 $ 2,046.26 $ 198.290,00 $ 5,784,429.90 $ 12,4 0.66 .95 $ (5,784.429,90). $ 62666,233.05 _ NOTE Adjustments remove future revenue and offsetting surplus invested in fixed assets from combined balance sheet. See accompanying accountants' report. -17- CITY OF HUNTINGTON BEACH WATER UTILITY FUNDS STATEMENTS :OF UNAPPROPRIATED SURPLUS For the year. ended June 30, 1967 1963 Water 1963 Water Revenue Revenue Bond Bond Interest and Investment .1963 Water Water Utility Redemption Revenue Revenue ..Bond Fund Fund Fund Reserve Fund Total BALANCE,._JULY 1., 1966 $ 199,301.91 $ - $ 765.76 $ 190,2.15.00 $ 390,282.67 ADD: Revenue. 1;272,906..40 - 1.,280..50 8,075.00 1,282,261;.90 Transfers from :other funds .2.,046..26 - 2.,046,.26 Reserve for amount due General Fund for retirement of general obligation bonds,July 1, .1966 618,450.00 - - 618.,450.00 Reserve for _encumbrances, ,July 1, 1966 3,824.27 - - 3,824.27 TOTAL BALANCE AND ADDITIONS 2,096,528.84 2,046.26 198,290.00 2,296,865.10 DEDUCT: Expenditures: Operating 616,281.53 - - - 616.,281.53 Non-Operating 352,424.68 - - ,352,424.68 Expenditures-on prior years encumbrances 3,833.63 - - 3,833.63 Additions to fixed assets 200,409.56 - - 200,409.56 Additions to fixed assets transferred to utility fund fixed assets - - - - Transfers to other funds 48,825.00 - 2,046.26 - 50,871.26 Reserve for encumbrances,-June 30, 1967 964.76 - - - 964.76 Reserve for amount due General Fund for retirement of general obligation bonds, June 30, 1967 569,625.00 - - - 569,625.00 Write-off of. uncollectible accounts receivable - - - - TOTAL DEDUCTIONS 1,792,364.16 - 2,046.26 - 1,794,410.42 BALANCE, .JUNE 30, 1967 $ 304,164.68 ,$ - $ - $ 198.290.00 $ 502,454.68 See accompanying accountants' report. 18 - CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1967 OPERATING REVENUE: Metered sales $ 1,153,203.96 Unmetered sales 371.89 Municipal sales 7,766.07 Irrigation sales 5,467 .05 TOTAL OPERATING REVENUE 1,166,808.97 ! OPERATING EXPENSES: Source of supply: Operation $ 1,438.03 Maintenance 549.62 Purchased water 192,220.11 194,207.76 i Power and pumping: i Operation 3,574.97 Purchased power 29,592.41 Maintenance 7,654.86 Pumping. tax 93,769.20 134,591.44 Water treatment: Operation 12,895:26 Plant maintenance 371.34 Equipment maintenance 170.67 13,437.27 Transmission and Distribution: Operation 10,649.42 Maintenance 23,482.33 Meter maintenance 7,140.26 Hydrant maintenance 1,256.78 Valve maintenance 2,090.04 Service.maintenance 3,746.19 Meter test and repair 13.,277.96 Other 694.38 62,337.36 Customer Accounting: ,i Meter reading 15,275.92 Billing 30,815.48 Collection expense 7,885.87 Other 6,179.24 60,156.51 I Administration and General Expense: Supervisory salaries 14,479.00 Conferences and conventions 637.45 Office supplies 358.32 'i Utilities 1,702.52 Retirement 10,523.74 i Maintenance 236.75 Uniform allowance 136.22 Insurance 4,698.52 32,772.52 See accompanying accountants' report. 19 - i• CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June 30, 1967 OPERATING �EXPENSE: (Continued) Other expense: Refund - SCW contract $ 14,325.90 Lease --San Joaquin Reservoir 100;000.00 i Vehicle operation and maintenance 3:271.73 i Radio repair 710.99 Other 470.05 $ 118,778.67 TOTAL OPERATING -EXPENSE 616,281.53 I OPERATING INCOME 550,527.44 i j NON-OPERATING REVENUE: Acreage service fees 39,856.32 Fire hydrant rentals 28,800.00 Reimbursable services 3,081.04 Interest earned 6,389.92 Other 27,,970.15 TOTAL NON-OPERATING REVENUE 106,097.43 LESS NON-OPERATING:EXPENSE: Depreciation _137,158.64 Fiscal agent -fees 1,431.05 Interest transferred to General Fund on G. 0. Bonds 48,825.00 Interest on 1963 Revenue Bonds 169,975.40 Payments to City in lieu of taxes 35,885.80 W.O.C.W.B. expense .11,162.84 i Payments on reimbursable services 27,213.75 i TOTAL NON-OPERATING.EXPENSE 431,652.48 i NET NON-OPERATING INCOME (LOSS) (325,555.05) NET INCOME S 224,972.39 i i i fSee accompanying accountants' report. i i 20 _ SUPPLEMENTARY COMMENTS I , i.. I' i I i i CITY OF HUNTINGTON BEACH SUPPLEMENTARY COP MENTS TREASURER'S CASH: Y' Treasurer's cash balances at June 30, .1967, consist of the following: Demand Deposits: Security First National Bank: General Account $ 243,919.76 Trust Account - Water Account 79,347.73 United California Bank: General Account 77,966.64 Special Assessment Funds 17,435.33 Treasurer's Trust Fund 69,330.00 Total Demand Deposits $ 487,999 .46 Time Deposits: Security First National Bank 2,870,442.43 United California Bank 650,000.00 Bank of America 500,000.00 Crocker-Citizens National Bank 500,000.00 Huntington-Valley Bank 500,000.00 Total Time Deposits 5,020,442.43 TOTAL TREASURER'S CASH IN BANKS I-L5 08.441.89 It .is required by the Government Code .that banks holding funds of pub- lic entities pledge with a trustee agency collateral in the amount of 110% of the public funds on deposit. We determined by direct correspondence with the trustees of each of the City's depositories if adequate collateral had been pledged. All depositories except the Security First National Bank had met this requirement. The Security First National Bank had pledged securities in the amount of.' $2,890,029.00 with the equitable trust company to cover the City's r: deposits of $3,193,709.92. REVENUE: ; Revenue of the General Fund totalled $4,313,340.29 for the year ended June 30, 1967, an increase of $505,779.50 over the previous year. A compar- ative statement of revenue follows: See accompanying accountants' report. 21 - Increase 1965-66 1966-67 (Decrease) Property taxes _ $-1,527,990.74.."$ 2,014,725.79 $ 486,735.05 Interest and penalties on delinquent taxes 7,899.33 8,905..41 1,006.08 Solvent credits 902.50 831.17 (71.33) Aircraft taxes 300.04 57.00 (243.04) Water utilities, in lieu taxes 29,711.45 35,885.80 6,174.35 Franchise,..ut-ility 75,441.66 84,182.13 8,740.47 Franchise, dry. gas 1,888:22. 981.44 (906.78) Franchise, pipeline 182631.95 12,539..10 - (6,092.85) Sales and use taxes 56.09'666.41 , 734,063.98 173,397.57 Occupancy tax 17,404.91 19,199.90 1,794.99 Cigarette tax - 101,276.88 101,276.88 Business licenses- 100,482.51 109,798.20 9,315.69 Subdivision licenses. 202,700.00. - (202,700.00) Bicycle licenses 718.00 . 852.00 134.00 Oil derrick licenses 19,517.20 47,510.56 27,993.36 Building permits 226,244.75 188,428.50 '(37,816.25) Plumbing permits 83,853.60 56,.866.40 (26,987.20) '- Electrical permits 69-829.96 43,441.69 (26,388.27) !. Heating permits 27,165.95 15,731.26 (11,434.69) Excavation, streets and, curb permits 54,866.61.. 31,035.73 (23,830.88) Waste water disposal permits and fees 15,90.7.50 19,655.00 3,747.50 Lifeguard services 30,698.00 30,698.00 - . Beach maintenance 11,967.19 13,887.60 1,920.41 Court fines, non-traffic 48,993.47 . 51,745.69 2,752.22 Interest. income 26,242.52 54,861.91 28,619.39 Land rental _ 42,240,00 39,054.00 (3,186.00) Building rental 14,199.32 , 22,110.15 7,910.83 Pier rentals and concessions 8,773.37 . 7,748:40 (1,024.97) Beach rentals"and concessions 27,069.76 30,552.49 3,482.73 (. Golf course rental 32,822.65 4,565.62 (28,251.03) Royalties and easements :28,036.31 43,143.00 .15,106.69 �. Parking lot -collections 45,558.00 46,109.5G 551.50 Trailer coach license fees 14,907.56 24,552.64 9,645.08 ' State alcoholic beverage license fees 21,674.70 25,987.18 4,312.48 Oil and gas lease 39,952.58 52,387.31 12,434.73 County grants lifeguard and is beach maintenance 54,000.00 75,000.00 21,000.00 Zoning and :`subdivision fees 29,660.60 22,073.74 (7,586.86) Oil -well application .fees 8,803.50 9,689.04 885.54 rE:_ za Sale of maps "and publications 1,963.05 1,261.24 (701.81) Special police department services 3,205.30 6,722.95 3,517.65 Engineering fees "and inspection fees. 120.,912.56 59,160.22 (61,752.34) Plan check fees 101,793.75 85,842.15 (15,951.60) Weed abatement 23,471.12. 27.,416.23 3:945.11 Other revenue 28,492.19 _ 52,803.29 24,311.10 TOTAL REVENUE 1,807,560-19 4,31L3AQ 29 _$ 509,779.50 See accompanying accountants# report. . - 22: 1963 WATER REVENUE BONDS: The, following comments are made in. reference to. the accompanying bal- ance sheet :of the water utility funds. Pursuant to Resolution #1730 adopted by the City Council, a special election was held on April 30, 1963, for the purpose of submitting to the voters the proposition of issuing water revenue bonds in .the amount -of $5,700,000.00 pursuant -to the Revenue Bond Law of 1941. The proposition was- approved by the Voters and on November 1, 1963, the-City sold a portion of the bonds amounting to $3,750,000.00. Under the provisions of Resolution ��1844, certain cash accounts were established to assure the proper. disposition of :bond. proceeds and provide for the repayment of such bonds in a systematic .manner.. Payments may be made from these accounts only as provided by law and the resolutions mentioned above. 1963 WATER REVENUE BOND INTEREST AND -REDEMPTION FUND: Payments from this fund are restricted to bond interest maturities and bond redemption of the water revenue bonds. k For the purpose of paying the matured interest, the bond resolution re- quires that -the fiscal agent set aside out of the bond revenue fund at lease one- {'.. sixth of the .semi-annual interest -maturity each. month. i For the purposes of bond redemption, the resolution requires that the 'r `_... ' fiscal agent set aside each-month out-of the revenue fund at lease one-twelfth i. of the.amount 'of .the bonds that will mature and be payable within the .ensuing year. Money in this fund may be temporarily invested in any authorized investments provided that the maturity of such investments is. not later than the date that money is required. for the payment .of. bond interest or redemption. See accompanying accountants' report. 23- - . The fiscal agent for the City is authorized to make such investments. 1963 WATER BOND INVESTMENT REVENUE FUND: The cash balance in this fund represents that portion of the interest earned on the Bond Interest and Redemption Fund cash invested by the fiscal agent, • not yet �paid to the City. This fund is not required by the Bond Indenture and is adjusted to the fiscal agents' records annually. . s 1963 BOND RESERVE FUND From the proceeds of the bond issue an amount- of $175,000.00, (a sum equal to .the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is -restricted solely -to the payment-of-principal and interest on the bonds in the event that sufficient:'monies are .not available from the Bond .Interest and Redemption Fund. Any monies used but of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immediately. from . the Bond Surplus Fund or the Bond Revenue Fund. GENERAL COMMENTS 'ON 1963 WATER BOND FUNDS: Sufficient review and examinations were made to .satisfy ourselves that the necessary steps had been taken by the City for compliance with the provisions of the bond resolutions . Bank balances were reconciled with balances confirmed directly with the bank for -each fund. Collateral pledged by the banks as security for City funds on deposit-with them was confirmed directly from the trustee agency. €' Cash was provided to each of the required funds as required by the bond resolution. The Security First National Bank, Main Office,-Los Angeles, E California, :is the designated fiscal agent for the City. t r' See accompanying accountants' report. 24 - i CITY OF HUNTINGTON BEACH ACCOUNTANTS' REPORT JUNE 30, 1966 CITY OF HUNTINGTON BEACH INDEX June 30, 1966 Page Number Accountants' Report 1 - 2 Combined Balance Sheet 3 - 4 Combined Statement of Unappropriated Surplus 5 General Fund: Statement of Revenues 6 - 8 Statement of Expenditures and Encumbrances 9 - 10 Special Revenue Funds : Balance Sheets 11 Statement of Unappropriated .Surplus 12 Statement of Revenues 13 Statement of Expenditures 14 Capital Outlay Fund: Statement of Revenues 15 Statement of Expenditures and Encumbrances 16 1955 Water Bond Interest "and Redemption Fund: Statement of Revenues 15 Special Assessment Fund: Statement of Revenues 1.5 Library Fund: Statement of Revenues 15 Statement of Expenditures and Encumbrances 16 Water Utility Funds: Balance Sheets 17 Statements of Unappropriated Surplus 18 Statement of Income 19 - 20 Supplementary Comments 21 - 25 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DIEHL,C.P.A.(1925-1956) OTHER OFFICES AT: BRYN B.EVANS,C.P.A. 1910 NORTH BUSH STREET 307 SOUTH LINCOLN STREET WIN G.PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 SANTA MARIA,CALIFORN[A DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 . WALNUTS-2579 RO LIN E.CUM MING S,C.P.A. DONALD E.CALLAHAN,C.P.A. 535 NORTH H STREET L.PETER SCHERER,C.P.A. JOHN A.RAABERG,C.R A. LOMPOC,CALIFORNIA REGENT 6-8252 October 3, 1966 ACCOUNTANTS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the balance sheets of the various funds of the City of Huntington Beach at June 30, 1966, and the related statements of unappropriated surplus, revenues, and expenditures and encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that our examination did not include tests of the historical cost of general fixed assets because complete records were not available. Therefore, these assets are omitted from the attached statements. The City has entered into a number of agreements providing for refund of water and sewer acreage fees in exchange for offsite development by the subdivider. Accounting records in connection with these refund agreements were not sufficient for us to determine the extent of the City's liability at June 30, 1966 for possible refunds due to subdividers, arising from offsite development. Since we were unable to satisfy ourselves as to the liability with regard to water and sewer refund agreements, and because of the omission of general fixed assets as noted above, we are unable to express an opinion that the accompanying balance sheets and related statements of unappropriated surplus, revenues, and expenditures and encumbrances present fairly the over-all financial position of the City at June 30, 1966, and the results of its transactions for _1- the year then ended. It is our opinion, however, that the accompanying statements present fairly the financial position of the General Fund Special Revenue Funds (except Sewer Fund) Capital Outlay Funds Library Fund 1955 Bond Construction Fund 1955 Bond Interest. and Redemption Fund W.O.C.W.B. Agency Fund Treasurer's Departmental Trust Fund Special Assessment Funds General Bonded Debt at June 30, 1966, and the results of fund transactions for the year then ended, and that the statements present fairly the assets and liabilities (except the liability with regard to water and sewer refund agreements) of the Water Utility and Sewer Funds at June 30, 1966, and their revenues (except acreage fees) and expenditures for the year then ended, all in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. The accompanying supplementary comments have been subjected to the tests and other auditing procedures applied in the examination of the financial statements and are subject to the same limitations expressed with regard to the financial statements mentioned above. i -2- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEET At June 30, 1966 1955 Bond 1955 Interest Treasurer's Bond Con- and W.O.C.W.B. Depart- Special General Special Capital Library Water Utility struction Redemption Agency mental Assessment Bonded ASSETS Total General Fund Revenue Funds Outlay Fund Fund Funds Fund Fund Fund Trust Fund Funds Debt Treasurer's cash $ 4,290,995.26 $ 1,638,447.59 $ 1,659,107.33 $ 376,564.59 $` 22,707.36 $ 231,198.53 $ 77,310.38 $ 45,982.53 $ 124,336.15 $ 78,520.00 36,820.80 $ Treasurer's cash for Assessment District bonds and coupons 6,104.88 - - - - - - - - - 6,104.88 Cash and Invest- .. ments with fiscal agent 235,803.07 - - - - 235,533.07 - 270.00 - - - Petty cash 3,025.00 3,000.00 - - - - - 25.00 - - Accounts receivable 124,136.11 5,737.85 46,255.00 4.69 72,138.57 - - - - - Interfund loan receivable 321,876.30 321,867.30 - - - - Due from Water Fund for 1955 Bond Interest and Redemption 519,885.50 519,885.50 - - - - Due from other Funds 77,879.41 73,468.08 - - - 4,411.33 - - - - - Due from other entities 19,330.79 - - - - - - - 19,330.79 - - - Due from the State 1,361.57 1,361.57 - - - - - - - Due from other cities 14,930.80 14,930.80 - - - - Deposits 29,269.00 - - - - 29,269.00 - - - - - - Plant in service (net) 5,966,940.64 - - - - 5,966,940.64 - - - - - Spare parts inventory 542.62 - - - - - - - 542.62 - - Amount available and to be provided for Bond Interest and Redemption 618,450.00 - - - - - - - 618.450.00 TOTAL ASSETS _ $ 12,230,521.95 $ 2,57-8,698.69 $ 1,705,362.33 $ 376,564.59 $ 22,712.05 $ 6,539,491.14 $ 77,310.38 $ 46,252.53 $ 144,234.56 $ 78,520.00 $ 42,925.68 $ 618,450.00 See accompanying accountants' report. -3- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEET (Continued) At June 30, 1966 1955 Bond Treasurer's 1955 Interest Depart- Capital Bond Con- and W.O.C.W.B. mental Special General Special Outlay Library Water Utility struction Redemption Agency Trust Assessment Bonded LIABILITIES AND SURPLUS Total General Fund Revenue Funds Fund Fund Funds Fund Fund Fund Fund Funds Debt Accounts payable $ 388,770.58 $ 154,353.01 $ 100,462.27 $ - $ 2,026.17 $ 91,268.06 $ - $ - $ 40,661.07 $ Accrued payroll 156,727 .28 147,460.06 - - 5,198.82 4,068.40 - - - - - Matured interest payable 8,312.50 - - - - 8,312.50 - - - - - - Accrued bond principal, 1963 water bonds 13,360.61 - - - 13,360.61 - - - - -Accrued bond interest, 1963 water bonds 22,879.20 - - - - 22,879.20 - - - - - Refundable acreage fees 11,346.00 - 11,346.00 - - - - - - - Refundable deposits 5,287.00 5,287.00 - - - - - - - - - - Due to other funds 597,807.20 - 43,569.06 - 166.89 554,028.96 - - 42.29 - - Due to Assessment District bondholders 6,104.88 - - - - - - - - - - 6,104.88 - Interfund loans payable 321,867.30 - - - - 321,867.30 - - - - - Prepaid licenses 21,363.75 21,363.75 - - - - - - - - - Advances for construction 26,955.70 - - - - 26,955.70 - - - - - Matured bond interest payable 270.00 - - - - - - 270.00 - - - - Interest payable in future years 93,450.00 - - - - - - - - - - 93,450.00 General bonded debt 525,000.00 - - - - - - - - - - 525,000.00 Revenue bonds payable 3,726,666.72 - - - - 3,726,666.72 - - - - - - Reserve for encumbrances 94,742-13 87,483.75 - - 3,434.11 3,824.27 - - - - - Reserve for accounts receivable 46,000.00 - 46,000.00 - - - - - - - - - Reserve for amount due from other entities 19,330.79 - - - - - - - 19,330.79 - - Reserve for payment of general obligation bonds 618,450.00 - - - - 618,450.00 - - - - - - Reserve for amount due from water fund for 1955 Bond Interest and Redemption 519,885.50 519,885.50 - - - - - - - - - - Reserve for amounts due from other funds 89,760.45 89,760.45 - - - - - - - - - Reserve for interfund loans receivable 321,867.30 321,867.30 - - - - - - - - - - Reserve for future engineering 90,360.55 90,360.55 - - - - - - - - - Reserve for contingencies 145,388.21 145,388.21 - - - - - - - - - Reserve for pier repair and maintenance 10,000.00 10,000.00 - - - - - - - - - Contributions in aid of construction 137,366.79 - - - - 137,366.79 - - - - - City contributions to Water Fund 92,607.51 - - - - 92,607.51 - - - - - Fund balance 199,541.21 - - - - - - - 84,200.41 78,520.00 36,820.80 Surplus invested in fixed assets 527,552.45 - - - - 527,552.45 - - - - - - Unappropriated surplus 3,391,500.34 985,489. 11 1,503,985.00 376,564.59 11,886.06 390,282.67 77,310.38 45 982.53 - - - TOTAL LIABILITIES AND SURPLUS $12,230,521.95 $2,578,698.69 $1,705,362.3-3 $376.564.59 $22,712.05 6,539,491.14 77,3 00.38 $46,252.53 . 1 ,23 .5 7 ,5 0. 9 5. See accompanying accountants' report. -4- CITY.OF HUNTINGTON BEACH COMBINED STATEMENT OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1966 1955 1955 Bond Special Capital Water Bond Interest and General Revenue Outlay Library Utility Construction Redemption Total Fund Funds Fund Fund Funds Fund Fund BALANCE, JULY 1, 1965 $ 3,133,876.59 $ 886,568.03 $ 1,484,837.48 $ 99,184.95 $ 12, 126.33 $ 528,803.13 $ 77,310.38 $ 45,046.29 ADD: Revenues 7,623,150.15 3,807,560.79 2,177,633.94 277,379.64 167,086.04 1,142,767.32 - 50,722.42 Reimbursements and refunds 23,514.73 - - - - 23,514.73 - - Adjustment. of refundable deposits 11.70 - - - - 11.70 - Adjustment of prior year expenditures 49,859.69 - 49,859.69 - - - - Adjustment of prior years` accounts receivable 7.69 - - - - 7.69 - Adjustment of surplus invested in fixed assets 70,933.97 - - - - 70,933.97 - - Reserve for interfund loans receivable, July 1, 1966 420,880.00 420,880.00 - - - - - - Transfers from other funds 1,272,339.07 1,272,339.07 - - - - - Reserve for encumbrances, July 1, 1965 288,139.11 46,445.62 201,013.58 38,890.28 148.66 1,640.97 - - Portion of bond principal accrued in Bond Redemption Fund 13,333.28 - - - - 13,333.28 - - Reserve for amount due to General Fund for retirement of General Obligation Bonds, July 1, 1965 668,325.00 - - - - 668,-325.00 - - TOTAL BALANCE AND ADDITIONS 13,564,370.98 6,433,793.51 3,913,344.69 415,454.87 179,361.03 2,449,337.79 77,310.38 95,768.71 DEDUCTIONS: Expenditures 7,696,671.38 4,930,323.20 1,186,895.62 - 160,276.28 1,369,390.10 - 49,786.18 Expenditures on prior years ' encumbrances 65,676.91 26,637.97 - 38,890.28 148.66 - - - Reserve for encumbrances, June 30, 1966 94,742.13 87,483.15 - - 3,434.11 3,824.27 - Adjust for revenue of prior period 189.04 189.04 - - - - - Adjust for expenditures of prior period 5,396.12 1,780.20 - - 3,615.92 - - - Adjustment of reserve for amount due from other funds 80,022.94 80,022.94 - - - - - Reserve for interfund loans receivable, June 30, 1966 321,867.30 321,867.30 - - - - - - Write-off of uncollectible accounts receivable 17,515.75 - - - - 17,515.75 - Fund for retirement of General Obligation Bonds, June 30, 1966 618,450.00 - - - - 618,450.00 - - Transfers to other funds 1,272,339.07 1,222,464.07 49,875.00 - TOTAL DEDUCTIONS 10,172,870.64 5,448,304.40 2,409,359.69 38,890.28 167,474.97 2,059,055.12 49,786.18 BALANCE, JUNE 30, 1966 $ 3,391,500.34 $ 985,489.11 $ 1,503,985.00 $ 376,564.59 $ 11,886.06 $ 390,282.67 $ 77,310.38 $ 45,982.53 See accompanying accountants' report. -5- CITY OF HUNTINGTON BEACH .GENERAL FUND STATEMENT OF REVENUES For the year 'ended June 30, 1966 Over or Budget Actual (Under) Estimate Revenue Estimate TAXES: Property taxes $ 1,571,278.00 $ 1,527,990.74 $ (43,287.26) Interest and penalties on delinquent taxes 1,000.00 7,899.33 6,899.33 Solvent credits 2,702.00 902.50 (1,799.50) Aircraft 375.00 300.04 (74.96) Water utilities in lieu taxes 32,700.00 29,711.45 . (2,988.55) Franchise, utility 63,000.00 75,441.66 12,441.66 Franchise, dry gas 3,500.00 1,888.22 (1,611.78) Franchise, pipeline 12,000.00 18,631.95 6,631.95 Sales and use taxes 650,000.00 560,666.41 (89,333 .59) Occupancy tax 10,000.00 17,404.91 7,404.91 TOTAL TAXES 2,346,555.00 2,240,837.21 (105,717.79). LICENSES AND PERMITS: Business licenses 105,000.00 100,482.51 (4,517.49) Subdivision licenses 235,000.00 202,700.00 (32,300.00) Bicycle licenses 300.00 718.00- .418.00 Oil derrick licenses 21,000.00 19,517.20 (1,482.80) Journeyman plumbers' certificates 400.00 - (400.00) Building permits 240,000.00 226,244.75 (13,755.25) Plumbing permits 85,000.00 83,853.60 (1,146.40) Electrical permits 80,000.00 69,829.96 - (10, 170.04) Heating permits 19,000.00 27,165.95 8,165.95 Excavation, streets and curb permits 30,000.00 54,866.61 24,866.61 Waste water disposal permits and fees 22,000.00 15,907.50 (6,092.50) Other permits and licenses 4,500.00 5,553.65 1,053 .65 TOTAL LICENSES AND 842,200.00 806,839.73 (35,360.27) PERMITS FINES AND FORFEITURES: Court fines, non-traffic 48,000.00 48,993.47 993.47 REVENUE FROM USE OF MONEY AND PROPERTY: Interest income 21,000.00 26,242.52 5,242.52 Lease - Huntington Driftwood 39,600.00 39,600.00- - Land rental 2,000.00 2,640'.00 640.00 Building rental 14,500.00 14,199.32 , (300.68) Pier rentals and concessions 9,800.00 8,773.37 (1,026.63) See accompanying accountants ' report. -6- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUES For the year ended June 30, 1966 Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM USE :OF MONEY AND PROPERTY: (Continued) Beach rentals and concessions $ 34,000.00 $ 27,069.76 $ (6,930.24). Golf course rental 41,000.00 32,822.65 (8,177.35) Royalties and easements 24,000.00 28,036.31 . 4,036'.31 Parking lot collections 40,000.00 45,558.00 5,558.00 Other revenue from use of money and property 500.00 595. 13 95 .13 TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 226,400.00 225,537.06 (862.94) REVENUE FROM OTHER AGENCIES: Trailer coach license fees 11,500.00 14,907.56 3,407.56 State alcoholic beverage license fees 19,000.00 21,674.70 2,674.70 County grants - lifeguard and beach maintenance 55,000.00 54,000.00 (1,000.00) State oil and gas lease 50,000.00 39,952.58 (10,047.42) Lifeguard services 30,700.00 30,698.00- (2.00) Beach maintenance 12,000.00 11,967. 19 (32.81) Other revenue from other agencies 1,500.00 11274.-05 (225.95) TOTAL REVENUE FROM OTHER AGENCIES 179,700.00 174,474.08 (5,22�5®92) CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees 35,000.00 29,660.60 (5,339.40) Sale of maps and publications 2,800.00 1,963.05 (836.95) _ Oil well application fees 4,500.00 8,803.550 4,303.50 Plan check fees 100,000.00 101,793.75 1,793.75 Engineering and inspection fees 100,000.00 120,912.56 . 20,97:2'.56 Weed abatement 21,000.00 23,471. 12 2,471.12 Special police department services 3,500.00 3,205.30 (294.70) Special fire service 2,000.00 32.50 (1,967.50) Other charges for current services 1,500.00 3,813.83 2,313.83. TOTAL CHARGES FOR CURRENT SERVICES 270,300.00 293,656.21 23,356.21 See accompanying accountants' report. -7 CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUES (Continued) For the year ended June 30, 1966 Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM SALE OF PROPERTY: Sale of real and personal property $ 1,000.00 $ 867.60 $ (132.40) OTHER REVENUES: Surfing championship 13,000.00 13,213.61 213.61 Other revenue .4,000.00 3, 141.82 (858.18) TOTAL OTHER REVENUE 17,000.00 16,355.43 (644.57) .TOTAL REVENUES $ 3,931, 155.00 $ 3,807,560.79 $(123,594.21) _ See accompanying accountants'. report. -8- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EX-PENDITURES.AND ENCUMBRANCES . For the year ended June 30, 1966 Appropriations Expenditures Encumbrances Unen- (After against Current and Projects cumbered Revisions) Appropriations Authorized Balance City Council $ 12,180.00 $ 12, 105.88 $ 59.70 $ 14.42 City Administration 58,212.00 58, 181.63 - 36.37 City Treasurer 30,224.00 29,619.78 - 574.68 29.54 City Attorney 38,650.00 38,398.74 231.99 19.27 City Clerk 45,069.00 45,035 .64 10.00 23.36 Purchasing Department 19,435.00 19,345.88 74.69 14.43 Finance Department 49,665.00 49,643. 15 - -21.85 Elections 27,715.00 27,702.09 - 12.91 Planning Department 76,805.00 76,778.80 - 26.20 Celebrations 14,795.00 13,490.08 1,284.63 20.29 Municipal buildings 25,388.00 25,297.41 72.63 17 .96 City general - Non-departmental 1,080, 158.00 1,010,263.09 1,773.01 68, 121.90 Fire Department 562,407.00 562,119.61 227.41 59.98 Weed abatement 31,503.00 31,487.38 - 15 .62 Parking meters 12,236.00 11,986.05 94.94 155 .01 Police Department 819,890.00 813,904.50 5,906.08 79.42 Lifeguard Department 268,253 .00 267,084.58 1, 116. 12 52.30 Civil Defense 6,304.00 6,266.73 - 37.27 Building Department 234,625.00 232,770.04 1,815.58 39.38 Oil field inspection 9,047.00 9,037. 15 - 9.85 Engineering Department 284, 127.00 283,972.78 116.61 37.61 Maintenance Yard #1 49, 150.00 47,327.66 1,774.22 48.12 Building Maintenance 36,995.00 36,967. 13 10.56 17.31 Sewer System Maintenance 31,744.00 31,064.64 650.00 29.36 Flood Control 40,000.00 40,000.00 - Pump Station 20,985 .00 20,961.33 - 23.67 Street Maintenance 282,616.00 246,525.84 36,037.04 53.12 Street Bridges Maintenance 1,535.00 1,532.38 - 2.62 Street Trees 49,221.00 42,406.68 6,785.68 28.64 See accompanying accountants ' report. -9 CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (Continued) For the year ended June 30, 1966 Appropriations Expenditures Encumbrances Unen- (After against Current and Projects cumbered Revisions) Appropriations Authorized Balance Street cleaning $ 46,071.00 $ 45,943.22 $ 112.80 $ 14.98 Street marking 39,440.00 38,549.87 839.37 50.76 Street lighting 198,757.00 195,926.97 2,812.25 17.78 Traffic signals 4,210.00 4,203.95 - 6.05 Beach maintenance 64,200.00 57,669.75 6,497.24 33.01 Municipal Beach parking lot 14,170.00 14,153. 19 - 16.81 Municipal Pier 9,226.00 9,215 .63 10.37 Municipal Parks maintenance 55,256.00 55,136.95 82.78 36.27 Lake Park building 910.00 903.37 - 6.63 Pavalon building 1,370.00 1,366.61 - 3.39 Recreation Department 407,689.00 401,118.88 441.86 6, 128.26 West Coast Surfing Championship 14,890.00 14,858.16 31.84 TOTAL EXPEND- ITURES AND ENCUMBRANCES $ 5,075,123.00 $ 4,930,323.20 $ 69,401.87 .$ 75,397 .93 See accompanying accountants' report. 10= CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS BALANCE SHEETS At June 30, 1966 Planned Local Special Drainage Parking Special Park Special Animal Recreation Facilities Meter Acquisition Gas Tax License Fee ASSETS Total Fund Fund Sewer Fund Fund Fund Fund Fund Treasurer's cash $ 1,659,107.33 $ 46,001.00 $ 607,255.43 $ 818,905.74 $ 42,347.09 $ 29,204.10 $ 110,472.84 $ 4,921.13 Accounts receivable 46,255.00 35.00 46,000.00 220.00 - TOTAL ASSETS $ 1,705,362.33 $ 46,036.00 $ 653,255.43 $ 819,125.74 $ 42,347.09 $ 29,204. 10 $ 110,472.84 $ 4,921. 13 LIABILITIES AND SURPLUS Accounts payable $ 100,462.27 $ - $ - $ - $ - $ , - $ 95,541. 14 $ 4,921. 13 Acreage fees refundable 11,346.00 - - 11,346.00 - - - - Due to other funds 43,569.06 129.00 - 42,347.09 1,092.97 - Reserve for accounts receivable 46,000.00 - 46,000.00 - - - - Reserve for encumbrances, June 30, 1966 - - - - - - - - Unappropriated surplus 1,503,985.00 45,907.00 607,255.43 807,779.74 - 28, 111. 13 14,931.70 - TOTAL LIABILITIES AND SURPLUS $ 1,705,362.33 46,036.00 $ 653,255.43 $ 819,125 .74 $ 42,347.09 29,204. 10 $ 110,472.84 $ 4,921.13 See accompanying accountants' report. -11- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1966 Planned Local Special Music and Special Drainage Traffic Auto in Park Animal Promotion Recreation Facilities Safety Parking Lieu Tax Acquisition Special License Fee Total Fund Fund Fund Sewer Fund Fund Meter Fund Fund Fund Gas Tax Fund Fund BALANCE, JULY 1, 1965 $ 1,484,837.48 $ - $ 30,095.92 $ 434,601.10 $ 734,705.43 $ - $ - $ - $ 140,310.20 $ 145,124.83 $ - ADD: Revenues 2, 177,633.94 272,619.23 179,173.72 328,122.85 266,865.22 106,245 .69 42,347.09 497,912.40 23,648.86 423,390.88 37,308.00 Adjustment of prior year's expenditures 49,859.69 - - 5,336.30 - - - - - 44,523.39 - Encumbrances, July 1, 1965 201,013.58 - - - - - - - 201,013.58 - TOTAL BALANCE AND ADDITIONS 3,913,344.69 272,619.23 209,269.64 768,060.25 1,001,570.65 106,245.69 42,347.09 497,912.40 163,959.06 814,052.68 37,308.00 DEDUCT: Expenditures 1, 186,895.62 - - 160,804.82 193,790.91 - - 135,847.93 662, 120.98 34,330.98 Transfers to other funds 1,222,464.07 272,619.23 163,362.64 - 106,245.69 42,347.09 497,912.40 137,000.00 2,977.02 Adjustment of prior year's revenue - - - - - - - - - - Encumbrances, June 30, 1966 - - - - - - - - - TOTAL DEDUCTIONS 2,409,359.69 272,619.23 163,362.64 160,804.82 193,790.91 106,245.69 42,347.09 497,912.40 135,847.93 799,120.98 37,308.00 BALANCE, JUNE 30, 1966 $ 1,503,985.00 $ - $ 45,907.00 $ 607,255.43 $ 8072779.74 $ - $ - $ - $ 28, 111.13 $ 14,931.70 $ - See accompanying accountants' report. -12- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUES For the year ended June 30, 1966 Planned Local Special Music and Drainage Traffic Auto in Park Special Animal Promotion Recreation Facilities Safety Parking Lieu Tax Acquisition Gas Tax License Fee Total Fund Fund Fund Sewer Fund Fund Meter Fund Fund Fund Fund Fund Property taxes $ 396,463.75 $ 268,916.10 $ 127,547.65 $ - $ - $ - $ - $ $ - $ - $ Royalties and easements 2,674.92 - 2,674.92 - - - - - - - - Ocean View School agreement 8,500.00 - 8,500.00 - - - - - - - - Recreation Department fees and charges 36,847.78 - 36,847.78 - - - - - - - Federal grant for park sites 22,430.00 - - - - - - - 22,430.00 - Sewer permits 176,585.70 - - - 176,585.70 - - - - - Interest 71,427.55 3,703.13 3,603.37 19,265.96 30,642.17 717.56 719.09 3,724.34 1,218.86 7,833.07 Local assessments 368,494.24 - - 308,856.89 59,637.35 - - - - - - Vehicle code fines 105,528. 13 - - - - 105,528.13 - - - - Parking meter collections 41,628.00 - - - - - 41,628.00 - - - - Motor vehicle license fees 494,188.06 - - - - - - 494,188.06 - - - State gasoline taxes 415,557.81 - - - - - - - - 415,557.81 - Animal. licenses 37,308.00 - - - - - - 37,308.00 TOTAL $ 2,177,633.94 $ 272,619.23 -$ 179,173.72 $ 328,122.85 .$ 266,865.22 $ 106,245.69 $ 42„ 47.09 .,S 497,912.40 S 23,648.86 $423,390.88 $ 37.308.00 See accompanying accountants' report. -13- 7TIF low CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES For the year ended June 30, 1966 Planned Local Drainage Special Park Animal Facilities Sewer Acquisition License Fee Special Total Fund Fund Fund Fund Gas Tax Fund Drainage improvements: Drainage area #5 $ 21,059.00 $ 21,059.00 Drainage area #5A 631.70 631.70 - - - Drainage area #6A 19,902.00 19,902.00 - - - Drainage area #7D 43,353.20 43,353.20 - - - - Drainage area #7G 40,451.49 40,451.49 - - - - Drainage area #9 35,247.43 35,247.43 - - - Graham-Edinger to Bolsa sanitation sewer 109,612.00 - 109,612.00 - - Refunds and reimbursements 52,906.59 - 52,906.59 - - Warner Avenue sanitation sewer 14,616.00 - 14,616.00 - - Huntington Street sewer lines 8,303.20 - 8,303.20 - - Springdale and Slater pump station 4,217.67 4,217.67 - - Equipment 461.53 - 461.53 - - Miscellaneous sewer costs 3,583.92 3,583.92 - - Contractual services 250.00 160.00 90.00 - - Purchase of land for park sites 135,847.93 - - 135,847.93 - - Street projects 662,120.98 - - - - 662,120.98 General supplies 753.78 - - - 753.78 - Contractual services, Humane Society 33,577.20 - - - 33,577.20 - TOTAL $ 1,186,895.62 $ 160,804.82 $ 193,790.91 $ 135,847.93 $ 34,330.98 $ 662,120.98 See accompanying accountants' report. -14- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUES For the year ended June 30, 1966 CAPITAL OUTLAY FUND Over or (Under) Estimated Actual Estimate Property taxes $ 276, 106.00 $ 270,050.73 $ (6,055.27) Interest 500.00 7,328.91 6,828.91 TOTAL $ 276,606.00 $ 277,379.64 $ 773.64 LIBRARY FUND Property taxes $ 161,614.00 $ 156,815.11 $ (4,798.89) Library fines and fees 6,000.00 10,265.94 4,265.94 Earned discounts 4.99 4.99 TOTAL $ 167,614.00 $ 167,086.04 $ (527.96) 1955 WATER BOND INTEREST AND REDEMPTION .FUND Property taxes $ 49,883.00 $ 49,475.18 $ (407.82) Interest 1,247.24 1,247.24 TOTAL $ 49,883.00 $ 50,722.42 $ 839.42 SPECIAL ASSESSMENT FUND Engineering inspection fees $ - $ 5,656.25 $ 5,656.25 Interest 84.75 84.75 TOTALS $ - $ 5,741.00 $ 5,741.00 See accompanying accountants ' report. -15- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1966 CAPITAL OUTLAY FUND Expenditures Against Encumbrances Unen- Appropriations Current and Projects cumbered (as Revised) Appropriations Authorized Balance FIRE DEPARTMENT: .Fire trucks $ 40,000.00 $ - $ - $ 40,000.00 LIBRARY FUND Salaries $ 121,759.00 $ 121,755. 11 $ - $ 3.89 Book rental 2,600.00 2,597.40 - 2.60 Materials and supplies 4,615.00 4,560.60 47.74 6.66 - Books 23,205.00 20,320.63 3,026.37 (142..00) Utilities 2,630.00 2,626. 10 - 3_.90 Telephone 903.00 902.60 - .40 Book repairs and binding 2, 170.00 1,809.01 360.00 .99 Building maintenance 1,475.00 1,474.22 .78 Equipment maintenance 325.00 321.83 - 3. 17 Vehicle operation 2,200.00 2, 199.66 - .34 Conference expense 265.00 261.31 - 3.69 Equipment 1,133.00 1,128.81 - 4.19 Miscellaneous and sundry 320.00 319.00 - 1.00 TOTAL $ 163,600.00 $ 160,276.28 $ 3,434. 11 $ (110.39) See accompanying accountants ' report. -16- CITY OF 'HUNTINGTON BEACH WATER UTILITY FUNDS BALANCE SHEETS At June 30, 1966 1963 Water 1963 Water 1963 Water Revenue Revenue Revenue Bond Bond 1963 Water Bonded Water Bond Con- Interest and Investment Revenue Debt Group Combined Utility struction Redemption Revenue Bond Reserve of Adjustments Balance ASSETS Fund Fund Fund Fund Fund Accounts Total (Note) Sheet Treasurer's cash $ 226,787.20 $ 4,411.33 $ - $ - $ - $ - $ 231,198.53 $ - $ 231,198.53 Cash and investments with fiscal agent - - 44,552.3-1 765.76 190,215.00 - 235,533.07 - 235,533.07 Accounts receivable 72, 138.57 . - - - - - 72, 138.57 - 72, 138.57 Due from other funds 4,411.33 - - - - - 4,411.33 - 4,411.33 Deposits 29,269.00 - _ - - - 29,269.00 - 29,269.00 Plant in service (Less accumulated depreciation of $251,542.57) 5,966,940.64 - - - - - 5,966,940.64 - 5,966,940.64 Amount to be provided from future revenue for bond -redemption - - - - - 3,726,666.72 3,726,666.72 (3,726,666.72) Amount to be provided from future revenue for bond interest - - 2,227,738.30 2 1227,738.30 (2,227,738.30) TOTAL ASSETS $6,299,546.74 $ 4,411.33 $ 44,552.31 $ 765.76 .$ 190,215.00 $5,954,405.02 $12,493,896.16 $(5,954,405.02)$6,539,491. 14 LIABILITIES AND SURPLUS Accounts payable $ 91,268.06 $ - $ - $ $ - $ $ 91,268.06 $ - $ 91,268.06 Accrued payroll 4,068.40 - - - - - 4,068.40 - 4,068.40 Accrued bond principal, 1963 water bonds - - 13,360.61 - - - 13,360.61 - 13,360.61 Accrued bond interest, 1963 water bonds - - 22,879.20 - - - 22,879.20 . - 22,879.20 Matured interest payable - - 8,312.50 - - - 8,312.50 - 8,312.50 Due to other funds 549,617.63 4,411.33 - - - - 554,028.96 - 554,028.96 Interfund loans payable 321,867.30 - - - - - 321,867.30 - 321,867.30 Advances for construction 26,955.70 - - - - - 26,955.70 - 26,955.70 Reserve for encumbrances 3,824.27 - - - - - 3,824.27 - 3,824.27 Reserve for payment of general obligation bonds 618,450.00 - - - - 618,450.00 - 618,450.00 Bonds payable in future years - - - - - 3,726,666.72 3,726,666.72 - 3,726,666.72 Interest payable in future years - - - - - 2,227,738.30 2,227,738.30 (2,227,738.30) Contributions in aid of construction 137,366.79 - - - - - 137,366.79 - 137,366.79 City contributions to water fund 92,607.51 - - - - - 92,607.51 - 92,607.51 Surplus invested in fixed assets 4,254,219. 17 - - - - - 4,254,219. 17 (3,726,666.72) 527,552.45 Unappropriated surplus 199,301.91 - - 765.76 190215.00 - 390,282.67 . - 3.903282.67 TOTAL LIABILITIES AND SURPLUS $6,299,546.74 $ 4,411.33 .$ 44•,552.31 $ 765.76 $ 190:215.00 $5,954,405.02 $12,493,896. 16 $(5,954,405.02)$6,539,491. 14 NOTE: Adjustments remove future revenue and offsetting surplus invested in fixed assets from combined balance sheet. See accompanying accountants' report. -17- f CITY OF HUNTINGTON BEACH WATER UTILITY FUNDS STATEMENTS OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1966 1963 Water 1963 Water 1963 Water Revenue Revenue Revenue Bond Bond 1963 Water Water Bond Interest and Investment Revenue Utility Construction Redemption Revenue Bond Reserve Adjustments Fund Fund Fund Fund Fund Total (Note) Combined BALANCE, JULY 1, 1965 $ 462,523.10 $ 111,389.72 $ - $ - $ 182,480.00 $ 756,392.82 $(227,589.69) $ 528,803. 13 ADD: Revenues 1,125,869.67 8,396.89 - 765.76 7,735.00 1, 142,767.32 - 1,142 ,767.32 Reimbursements for transmission main (Feeder No. 2) - 14,502.03. - - - 14,502.03 - 14,502.03 Adjustments of prior year's accounts receivable 7.69 - - - - 7.69 - 7.69 Adjustment of surplus invested in fixed assets 70,933.97 - - - - 70,933.97 - 70,933.97 Adjustment of refundable deposits 11.70 - - - - 11.70 - 11.70 Portion of bond principal accrued in Bond Redemption Fund . - - - - - - 13,333.28 13,333.28 Reserve for amount due General Fund for retirement of general obligation bonds, July 1, 1965 668,325.00 - - - - 668,325.00 - 668,325.00 Reserve for encumbrances,. July 1, 1965 1,640.97 - - - - 1,640.97 - 1,640.97 Refund from West Orange County Water Board 9,012.70 - - - - 9,012.70 - 9,012.70 TOTAL BALANCE AND ADDITIONS 2,338,324.80 , 134,288.64 765.76 190,215.00 2,663,594.20 (214,256.41) 2,449,337.79 DEDUCT: Expenditures: Operating 425,904.96 - - - - 425,904.96 - 425,904.96 Non-Operating 333,778.90 - - - 333,778.90 - 333,778.90 Additions to fixed assets 689,674.01 - - - - 689,674.01 (79,967.77) 609,706.24 Additions to fixed assets transferred to utility fund fixed assets - 134,288.64 - - - 134,288..64 (134,288.64) Transfers to other funds 49,875.00 - - - - 49,875.00 - 49,875.00 Reserve for encumbrances, June 30, 1966 3,824.27 - - - 3,824.27 - 3,824.27 Reserve for amount due General Fund for retirement of general obligation bonds, June 30, 1966 618,450.00 - - - - 618,450.00 - 618,450.00 Write off of uncollectible accounts receivable 17,515 .75 - - 17,515 .75 17,515.75 TOTAL DEDUCTIONS. 2,139,022.89 134,288.64 - - 2,273,311.53 (214,256.41 2,059,055. 12 BALANCE, JUNE 30, 1966 $ 199,301.91 $ - $ - $ 765.76 $ 190,215.00 $ 390,282.67 $ - $ 390,282.67 Note: Adjustments remove from unappropriated surplus the change in investment in fixed assets . See accompanying accountants' report. -18- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1966 OPERATING REVENUE: Metered sales $ 974,002.99 Unmetered sales 4,996.12 Municipal sales 4,553.81 Irrigation sales 6,828.66 TOTAL OPERATING REVENUE 990,381..58 OPERATING EXPENSES: Source of supply: Operation $ 2,359.08 Maintenance 835.59 Purchased water 198,469.06 201,663.73 Power and pumping: Operation 3, 118.24 Purchased power 22,783.03 Maintenance 6,407.66 Pumping tax 65,685.40 97,994_33 Water treatment: Operation 9,703. 14 Plant maintenance 738.07 Equipment maintenance 2.70 10,443.91 - Transmission and Distribution: Operation 11,728.35 - Maintenance 17,701.21 Meter maintenance 7,809.33 Hydrant maintenance 917.28 Service maintenance 1,110.53 Meter test and repair 2,942.49 Other 183.03 42,392.22 Customer Accounting: Meter reading 11,907.20 Billing 26,566.77 Collection expense 6,237.83 Other 3, 197.76 47,909.56 Administration and General Expense: Supervisory salaries 11,928.00 Conferences and conventions 772.31 Office supplies 409.83 Utilities 358.57 Retirement 8,546.63 Maintenance 548.24 Uniform allowance 84.57 22,648.15 See accompanying accountants' report. -19- CITY OF HUNT.INGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June 30, 1966 OPERATING EXPENSE: (Continued) Other expense: Vehicle operation and maintenance $ 1,672.21 Radio repair 629.89 Other 550.96 $ 2,853.06 TOTAL OPERATING EXPENSE 425,904.96 OPERATING INCOME 564,476.62 NON-OPERATING REVENUE: Acreage service fees 74,626. 13 Fire hydrant rentals 15,685.00 Reimbursable services 2,069.46 Interest earned 10,809.56 Other 32,297.94 TOTAL NON-OPERATING REVENUE 135,488.09 LESS NON-OPERATING EXPENSE: Depreciation 117,551.95 Fiscal agent fees 1,650.50 Interest transferred to General Fund on G. 0. Bonds 49,875.00 Interest on 1963 Revenue Bonds 154,100. 12 Payments to City in lieu of taxes 29,711.45 W.O.C.W.B. expense 17,74.8.89 Payments on reimbursable services 13,015.99 TOTAL NON-OPERATING EXPENSE 383,653.90 NET NON-OPERATING INCOME (LOSS) (248,165.81) NET INCOME $ 316,310.81 See accompanying accountants ' report. -20- SUPPLEMENTARY COMMENTS CITY OF HUNTINGTON BEACH SUPPLEMENTARY COMMENTS TREASURER'S CASH: Treasurer's cash balances at June 30, 1966, consist of the following: Demand Deposits: Security First National Bank, General Account $ 217,487.21 Security First National Bank, Trust Account - Security First National Bank , Water Account 26,787.20 United California Bank, General Account 53,806.62 United California Bank, Special Assessment Funds 6,104.88 United California Bank, Treasurer's Trust Fund 78,520.00 Total Demand Deposits $ 382,705.011 Time Deposits: Security First National Bank 1,789,394.23 United California Bank 625,000.00 Bank of America 500,000.00 Crocker-Citizens National Bank 500,000.00 Huntington-Valley Bank 500,000.00 Total Time Deposits 3,914,394.23 TOTAL TREASURER'S CASH IN BANKS $4,297,100.14 It is required by the Government Code that banks holding funds of public entities pledge with a trustee agency collateral in the amount of 110% of the public funds on deposit. We determined by direct correspondence with the trustees of each of the City's depositories if adequate collateral had been pledged. All depositories had met this requirement. See accompanying accountants ' report. -21- REVENUES: Revenues of the General Fund totalled $3,807,560.79 for the year ended June 30, 1966, an increase of $389,491.55 over the previous year. A comparative statement of revenues follows: Increase 1964-65 1965-66 (Decrease) Property taxes $ 1,270,593.24 $ 1,527,990.74 $ 257,397.50 Interest and penalties on delinquent taxes 4,386.97 7,899.33 3,512.36 Solvent credits 598.80 902.50 303 .70 Aircraft taxes - 300.04 300.04 Water utilities in lieu taxes 24,467.84 29,711.45 5,243.61 Franchise, utility 61,210.26 75,441.66 14,231.40 Franchise, dry gas 2,973.94 1,888.22 (1,085.72) Franchise, pipeline 11,712.42 18,631.95 6,919.53 Sales and use taxes 474,456.59 560,666.41 86,209..82 Occupancy tax 7,052.56 17,404.91 10,352.35 Business. licenses 95,763.05 100,482.51 4,719.46 Subdivision licenses 312,200.00 202,700.00 (109,500.00) Bicycle licenses 261.00 718.00 457.00 Oil derrick licenses 19,559.60 19,517.20 (42.40) Building permits 219,485.75 226,244.75 6,759.00 Plumbing permits 75,810.86 83,853.60 8,042.74 Electrical permits 72,587.33 69,829.96 (2,757.37) Heating permits 19,917.40 27, 165.95 7,248.55' Excavation; streets and curb permits 24,514.82 54,866.61 30,351.'79 Waste water disposal permits and fees 20,290.00 15,907.50 (4,382.50) Lifeguard services 85,831.34 30,698.00 (55,133.34) Beach maintenance 11,853.75 11,967.19 113.44 Court fines, non-traffic 39,406.38 48,993.47 9,587.09 Interest income 17,384.54 26,242.52 83857.98 Lard rental 35,407.20 42,240.00 6,832.80 Building rental 12,242.00 14,199.32 1,957.32 Pier rentals and concessions 9,108.15 8,773.37 (334.78) Beach rentals and concessions 31,937.38 27,069.76 (4,867.62) Golf course rental 38,260.23 32,822.65 (5,437.58) Royalties and easements 17,477.91 28,036.31 10,558.40 Parking lot collections 37,873.50 45,558.00 7,684.50 See accompanying accountants! report. -22- Increase 1964-65 1965-66 (Decrease) Trailer coach license fees $ 9,608.99 $ 14,907.56 $ 5,298.57 State alcoholic beverage license fees 16,852.95 21,674.70 4,821.75 Oil and gas lease 43,818.91 39,952.58 (3,866.33) County grants - lifeguard and beach maintenance - 54,000.00 54,000.00 Zoning and subdivision fees 33,862.50 29,660.60 (4,201.90) Oil well application fees 4,300.00 8,803.50 4,503.50 Sale of maps and publications 2,573.29 1,963.05 (610.24) Special police department services 2,834.80 3,205.30 370.50 Engineering fees and inspection fees 110,672.54 120,912.56 10,240.02 Plan check fees 101,070.00 101,793.75 723.75 Weed abatement 18,795.66 23,471. 12 4,675.46 Other revenue 19,054.79 28,492.19 9,437.40 TOTAL REVENUES $ 3,418,069.24 $ 3,807,560.79 $ 389,491.55 1963 WATER REVENUE BONDS: The following comments are made in reference to the accompanying balance sheet of the water utility funds. Pursuant to Resolution #1730 adopted by the City Council, a special election was held on April 30, 1963, for the purpose of submitting to the voters the proposition of issuing water revenue bonds in the amount of $5,700,000.00 pursuant to the Revenue Bond Law of 1941. The proposition was approved by the voters and on November 1, 1963, the City sold a portion of the bonds amounting to $3,750,000.00. Under the provisions of Resolution #1844, certain cash accounts were established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds in a systematic manner. Payments may be made from these accounts only as provided by law and the resolutions mentioned above. See accompanying accountants' report. -23- 1963 WATER REVENUE BOND INTEREST AND REDEMPTION FUND: Payments from this fund are restricted to bond interest maturities and bond redemption of the water revenue bonds . For the purpose of paying the matured interest, the bond resolution requires that the fiscal agent set aside out of the bond revenue fund at least one-sixth of the semi-annual interest maturity each month. For the purposes of bond redemption, the resolution requires that the fiscal agent set aside each month out of the revenue fund at least one- twelfth of the amount of the bonds that will mature and be payable within the ensuing year. . Money in this fund may be temporarily invested in any authorized investments provided that the maturity of such investments is not later than the date that money is required for the payment of bond interest or redemption. The fiscal agent for the City is authorized to make such investments. 1963-WATER BOND INVESTMENT REVENUE FUND: The .cash balance in this fund represents that portion of the interest earned on. the Bond Interest and Redemption Fund cash invested by the fiscal agent, not yet paid to the City. This fund is not required by the Bond Indenture and is adjusted to the fiscal agents' records annually. 1963 BOND RESERVE FUND: From the proceeds of the bond issue an amount of $175,000.00, (a sum equal to the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that insufficient monies are not available from the Bond Interest and Redemption Fund. Any monies used See accompanying accountants ' report. -24- 1963 BOND RESERVE FUND: (Continued) out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immediately from the Bond Surplus Fund or the Bond Revenue Fund. 1963 WATER BOND - CONSTRUCTION FUND: After the establishment of the required reserves described above, the remaining bond proceeds were placed in the Construction Fund. At June 30, 1966, there was $4,411.33 in cash. in this fund. Any sum remaining in this fund after the full accomplishment of the purposes of the bond issue, is to be transferred to the Water Fund. GENERAL COMMENTS ON 1963 WATER BOND FUNDS: Sufficient review and examinations were made to satisfy ourselves that the necessary steps had been taken by the City for compliance with the provisions of the bond resolutions . Bank balances were reconciled with balances confirmed directly with the bank ;for each fund. Collateral pledged by the banks as security for City funds on deposit with them was confirmed directly from the trustee agency. Cash was provided to each of the required funds as required by the bond resolution. The Security First. National Bank, Main Office, Los Angeles, California, is the designated fiscal agent for the City. See accompanying accountants ' report. -25- CITY OF HUNTINGTON BEACH AUDITORS' REPORT JUNE 30, 1965 F CITY OF HUNTINGTON BEACH INDEX June 30, 1965 Page Number Auditors' Report 1 - 2 Combined Balance Sheet 3 - 4 Combined .Statement of Unappropriated Surplus 5 General Fund: Statement of- Revenues 6 - 8 Statement of Expenditures and Encumbrances 9 - 10 Special Revenue Funds: Balance Sheets 11 Statement of Unappropriated Surplus 12 Statement of Revenues 13 Statement of Expenditures 14 Capital Outlay Fund: Statement of Revenues 15 Statement of Expenditures and Encumbrances 16 1955 Water Bond Interest and Redemption Fund: Statement of Revenues 15 Special Assessment Fund: Statement of Revenues 15 Library Fund: Statement of Revenues 15 Statement of Expenditures and Encumbrances 16 Water Utility Funds: Balance Sheets 17 Statements of Unappropriated Surplus 18 Statement of Income 19 - 20 Supplementary Comments 21 - 25 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DIEHL,C.P.A.(1925-1956) - OTHER OFFICES AT: 1910 NORTH BUSH STREET BRYN B.EVANS,C.P.A. 307 SOUTH LINCOLN STREET WIN G.PETERS,C.P.A. SANTA ANA,CALIFORNIA 92706 SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 WALNUT 5-2579 ROLIN E.CUMMINGS,C.P.A. DONALD E.CALLAHAN,C.P.A. 535 NORTH H STREET L.PETER SCHERER,C.P.A. JOHN A.RAABERG,C.P.A. LO REGENT6-825CALIFORNIA September 30, 1965 REGENT 6-8252 AUDITORS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the Combined Balance Sheets of the various funds of the City of Huntington Beach- at June 30, 1965, and the related Statements of Unappropriated Surplus, Revenues, and. Expenditures and Encumbrances for the year then ended. Our examination wa,s made in accordance with generally accepted auditing standards and accordingly included such tests of the ac- counting records and such other auditing procedures as we considered neces- sary in the circumstances, except that our examination did not include tests of the historical cost of general fixed assets because complete records were not available. Therefore, these assets are omitted from the attached state- ments. We also did not confirm utility accounts receivable directly with customers; however, we satisfied ourselves as to their validity by other means. The City has entered into a number of agreements providing for refund of water and sewer acreage fees in exchange for offsite development by the sub- divider. Accounting records in connection with these refund agreements were not sufficient .for us to determine the extent of the City's liability at June 30, 1965 for possible refunds due to subdividers, arising from offsite development. Due to our inability to satisfactorily determine the extent of liability with regard to water and sewer refund agreements, and because of the omission of general fixed assets as noted above, we are unable to express an opinion that the accompanying Balance Sheets and related Statements of Unappropriated Surplus, Revenues, and Expenditures present fairly the over-all financial position of the City at June 30, 1965, and the results of its -1- transactions for the year then ended. It is our opinion, however, that the accompanying statements present fairly the financial position of the General Fund Special Revenue Funds (except Sewer Fund) Capital Outlay Funds Library Fund 1955 Bond Construction Fund 1955 Bond Interest and Redemption Fund Trust and Agency Fund Special Assessment Funds General Bonded Debt 1963 Water Revenue Bond Funds at June 30, 1965, and the results of fund transactions for the year then ended, and that the statements present fairly the cash, receivables, utility fixed assets, accounts and payrolls payable, and interfund liabilities, of the Water and Sewer Funds at June 30, 1965, and their revenues (except acreage fees) and expenditures for the year then ended, all in accordance with generally accepted accounting principles applied on a basis: consistent with that of the preceding year. The accompanying supplementary comments have been subjected to the tests and other .auditing procedures applied in the .examination of -the financial statements and are subject to the same limitations expressed with regard to the financial statements mentioned .above. -2- CITY OF HUNTINGTON BEACH COMBINED BALANCE SHEET At June 30, 1965 1955 Bond Treasurer's 1955 Interest Depart- Capital Bond Con- and W.O.C.W.B, mental Special General Special Outlay Library Water Utility struction Redemption Agency Trust Assessment Bonded ASSETS Total General Fund Revenue Funds Fund Fund Funds Fund Fund Fund Fund Funds Debt Treasurer's cash $ 4,242,847.17 $1,465,732.72 $1,705,364.43 $ 138,411.23 $20, 120.03 $ 586,473.38 $77,310.38 $45,046.29 $11$,223.17 $ 53,050.00 $33,115.54 $ - Treasurer's- cash for Assessment District bonds and coupons 8,575.70 - - - - - - - - - 8,575.70 - Cash and Investments with fiscal agent 219,422..01 - - - 219,017.01 405.00 - - - Petty cash 3,000.00 3,000.00 - - - - - - - - Accounts receivable 93,103.56 14,780:13 - - - 78,323.43 - - - - - - Interfund loans receivable 420,880.00 420,880.00 - - - - - - - - Due from Water Fund for 1955 Bond Interest and Redemption 520,845.71 520,845.71 - - - - - - - Due from other Funds 118,544.50 1,221.97 - - - 117,322.53 - - - - - Due from other entities 19,330.79 - - - - - - - 15,330.79 - - - Due from the Federal contribution program 7,555.33 7,555.33 - - - - - - - - - - Deposits 29,269.00 - - - 29,269.00 - - - - Plant in service (net) 5,258,025.70 - - - - 5,258,025.70 - - - - - Spare parts inventory 434:14 - - - - - - - 434.14 - - - Amount available and to be provided for Bond Interest and Redemption 668,325.00 - - - - - 668,325.00 TOTAL ASSETS $11,610,158.61 $2,434,015.86 $1,705,364.43 $ 138,411.23 .$20,120.03 .$6,288,431.05 .$77,310.38 $45,451.29 .$137.998.10 $ 53,050.00 $41,691.24 $ 668,325.00 See accompanying auditors' report. -3- CITY OF HUNTINGTON BEACH COMBINED BALANCE'SHEET (Continued) At June 30, 1965 1955 Bond Treasurer's 1955 Interest Depart- Capital Bond Con- and W.O.C.W.B. mental Special General Special Outlay Library Water Utility struction Redemption Agency Trust Assessment Bonded LIABILITIES AND SURPLUS Total General Fund Revenue Funds Fund Fund Funds Fund Fund Fund Fund Funds Debt Accounts payable $ 192,017.44 $ 126,630.74 $. 6,945.40 $ 336..00 $ 2,896.71 $ 55,208.59 $ - $ - $ - $ - $ - $ - Accrued payroll 127,462.50 118,837.86 - - 4,948.33 3,676.31 - - - - - - Matured interest payable 6,191.25 - - - - 6,191.25 - - - - - - Accrued bond principal, 1963 water bonds 6,666.68 - - - 6,666.68 - - - - - Accrued bond interest, 1963 water bonds 23,679.08 - - - - 23,679.08 - - - - - - Refundable acreage fees 11,346..00 - 11,346.00 - - - - - - - - Refundable deposits 4,648.70 4,637.00 - - - 11.70 - - - - - - Due to other funds 639,390.21 - 1,221.97 - - 6383168.24 - - - - - - Due to Assessment District bondholders 83575.70 - - - - - - - - - 8,575.70 - Interfund loans payable 420,880.00 - - - - 420,880.00 - - - - - - Prepaid licenses 16,338.00 16,338.00 - - - - Advances for construction 26,.955.70 - - - - 26,955.70 - - - - - - Matured bond interest payable 405.00 - - - - - - 405..00 - - - - Interest payable in future years 108,.325..00 - - - - - - - - - 108,325.00 General bonded debt 560,000.00 - - - - - - - - - - 560,000.00 Revenue bonds payable 3,743,333.32 - - - - 3,743,333.32 - - - - - - Reserve for encumbrances 288,139.11 46,445.62 201,013.58 38,890..28- 148.66 1,640.97 - - - - - - Reserve for amount due from other entities 19,330.79 - - - - - - 19,330.79 - - - Reserve for payment of general obligation bonds 668,.325.00 - - - - 668,325.00 - - - - - - Reserve for amount due from water fund 520,845.71 520,845.71 Reserve for amounts due from other funds 1,221.97 1,221.97 Reserve for amount due from Federal contribution program 7,555.33 7,555.33 Reserve for interfund loans receivable 420,880.00 420,880.00 Reserve for future engineering 138,667.39 138,667.39 Reserve for contingencies 145,388.21 145,388.21 Contributions in aid of construction 72,283.57 - - - - 72,283.57 - - - - - - City contributions to Water Fund 92,607.51 - - - - 92,607.51 - - - - - Fund balance 204,822.85 - - - - - - - 118,657.31 53,050.00 33,115.54 Unappropriated surplus 3,133,876.59 886,568.03 1,484,837.48 99,184.95 12,126.33 528,803.13 77,310.38 45,046.29 - - - - TOTAL LIABILITIES AND SURPLUS $11,610,158.61 .$2,434,015.86 $1,705,364.43 S 138,411.23 .$20. 120.03 $6,288,431.05 $77.310.38 $45.451.29 .$137,998.10 .$ 53,050.00 $41.691.24 $668.325.00 See accompanying auditors' report. -4- CITY OF HUNTINGTON BEACH COMBINED STATEMENT OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1965 1955 1955 Bond Special Capital Water Bond Interest and General Revenue Outlay Library Utility Construction Redemption Total Fund Funds Fund Fund Funds Fund Fund BALANCE, JULY 1, 1964 $ 2,765,897.91 $ -625,964.10 $1,575,018.51 $ 12,553.63 $ 10,490.43 $ 418,855.15 $ 77,310.38 $ 45,705.71.. ADD: Revenues 6,716,952.82 3,418,069.24 1,897,484.78 219,259.91 122,038.69 1,009,546".04 - 50,554.16 Encumbrances, prior years' cancelled 23,061.88 22,.773.90 - 264.00 23.98 - - - Adjustment of prior year expenditures . 46,905.94 8,378.64 35,848.77 - - 2,678.53. - - Adjustment of reserve for interfund loans receivable 81,120.00 81,120-.00 - - - - - - Transfers from other funds 1,049,268.29 1,018,501.29 - - 30,767.00 - - - Portion of bond principal accrued in Bond Redemption Fund 6,666.68 - - 6,666.68 - - TOTAL BALANCE AND ADDITIONS 10,689,873.52 5,174,807.17 3,508,352.06 232,077.54 163,320.10 1,437,746.40 77,310.38 96,259.87 DEDUCTIONS: Expenditures 5,937,715.35 4,197,233.56 803,969.71 94,002.31 1512045.11 640,251.08 - 51,213.58 Reserve for encumbrances, June 30, 1965 288,139.11 462445.62 201,013.58 38,890.28 148.66 1,640.97 - - Adjust for revenue of prior period 2,102.84 22072.84 -30.00 - - - - Adjustment of reserve for amount due from other funds 11,720.12 112720.12 - - - - - Increase in amount due General Fund for retirement of General Obligation Bonds 1162275.03 - - - - 116,275.03 - Increase in reserve for amount due General Fund for retirement of General Obligation Bonds 1502776.19 - - - - 1502776.19 - Transfers to other funds 1,049,268.29 30,767.00 1,018,501.29 - - TOTAL DEDUCTIONS 7,555,996.93 4,288,239.14 2,023,514.58 132,892.59 151,193.77 908,943.27 - 51,213.58 BALANCE, JUNE 302 1965 $ 3,133,876.59 $ 886,568.03 $1,484,837.48- $ 99,184.95 $ 12, 126.33 $ 528,803.13 $ 77,310.38 45,046.29 See accompanying auditors' report. -5- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUES For the year ended June 30, 1965 Over or Budget Actual (Under) Estimate Revenue Estimate TAXES: Property taxes $ 1,305,328.00 $ 1,270,593.24 $ (34,734.76) Interest and penalties on delinquent taxes 555.00 4,386.97 3,831.97 Solvent credits 888.00 .598.80 (289.20) Water utilities in lieu taxes _ 22,920.00 24,467.84 1,547.84 Franchise, utility 60,000.00 61,210.26 1,210.26 Franchise, .dry gas 4,000.00 2,973.94 (1,026.06) Franchise, pipeline 7,500.00 11,712.42 4,212.42 Sales -and use taxes 410,000.00 474,456.59 64,456.59 Transient tax - 7,052.56 7,052.56 TOTAL TAXES 1,811, 191.00 1,857,452.62 46,261.62 LICENSES AND PERMITS: Business licenses 95,000.00 95,763.05 763.05 Subdivision licenses 225,000.00 312,200.00 87,200.00 Bicycle licenses 750.00 261.00 (489.00) Oil derrick licenses 22,000.00 19,559.60 (2,440.40) Journeyman plumbers' certificates 500.00 - (500.00) Building permits 375,000.00 219,485.75 (155,514.25) Plumbing .permits_ 96,000..00 75,810.86 (20,189.14) Electrical permits 96,000.00 72,587.33 (23,412.67) Heating permits 23,000.00 19,917.40 (3,082.60) Excavation, streets and curb permits 28,000.00 24,514.82 (3,485.18) Waste water disposal permits and fees 23,000.00 20,290.00 (2,710.00) Other permits 3,000.00 4,953.25 1,953.25 TOTAL LICENSES AND PERMITS 987,250.00 865,343.06 (121,906.94) FINES AND FORFEITURES: Court fines, -non-..traffic 32,000.00 39,406.38 7,406.38 CHARGES FOR USE OF MONEY AND PROPERTY: Interest income 20,000.00 17,384.54 (2,615.46) Land rental . 18,000.00 35,407.20 17,407.20 Building rental 15,000.00 12,242.00 (2,758.00) Pier rentals and concessions 9,600.00 9,108.15 (491.85) Beach rentals and concessions 32,000.00 31,937.38 (62.62) Golf course rental 45,000.00 38,260.23 (6,739.77) See accompanying auditors' report. -6- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUES . (Continued) For the year ended June 30, 1965 Over or. Budget Actual (Under) Estimate Revenue - Estimate CHARGES FOR USE OF MONEY AND PROPERTY: (Continued) Royalties and easements $ 40,000.00 $ 17,477.91 $ (22,522.09) Parking lot collections 37-,000.-00 37,873.50 873.50 Other revenue from use of money and property 500.00 39.96 (460.04) TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 217,100.00 199-,730.87 (17,369`.13) 'REVENUE FROM OTHER AGENCIES: Trailer coach license fees 6)500.00 9,608.99 ,3,108.99 State alcoholic beverage license fees 11,000.00 16,852.95 5,852.95 County grants street construction 75,000.00 - (75,OW.00) Other County .grants - 42.00 42.00 State oil and gas lease 43,818.91 43,818.91- Lifeguard services 68,000.00 85,831.34 17,831.34 Beach maintenance 11,000-.00 11,853.75 853.75 Other revenue from other agencies 1,000.00 1,042.96 42.96 _TOTAL REVENUE FROM OTHER AGENCIES 172,500.00 169,050.90 (3,449.10) CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees 20,000.00 33,862.50 13,1862.50 Oil well application fees 5000.00 4,300.00 (700:.00) Sale of maps -and publications 2)000.00 2,573.29 573.29 Special police department services 4,000.00 2,834`.80 (1,165.20) Engineering fees, inspection and others' 165,000.00 110,672.54 (54,327.46) Plan check fees -'42,000.00 101,070.00 59,070.00 Local assessments 18,000.00 18,795.616 795.66 Other charges for current services 72000.00 1,007.75 (5,992.25) TOTAL CHARGES FOR CURRENT SERVICES 263,000.00 275,116..54 12,116:54 See accompanying auditors' report. -7- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF REVENUES (Continued) For the year ended June 30, 1965 Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM.SALE OF PROPERTY: Sale of real and personal property $ 2,000.00 $ 512,00 $ (1,488:00) OTHER.REVENUES: Surfing championship - 5,238.25 53238:25- Other revenue 18,000.00 6,218.62 (11,781.38) TOTAL OTHER REVENUE 18,000,00 - 11,456.87 (6,543:13) TOTAL REVENUES $ 3,503,041.90 $ 3,418,069.24 $ (84,971,76) See accompanying auditors' report. -8- CITY OF HUNTINGTON BEACH GENERAL FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1965 Expenditures Encumbrances Unen- against Current and Projects .cumbered Appropriations Appropriations Authorized Balance- City Council $ 18,915.00 $ 18,907.56 $ - $ 7.44 City Administration 41,072.00 41,052.94 - 19.06 City Treasurer 24,150.00 24, 133.28 - 16.72 City Attorney 38,583.00 38,557.34 - 25.66 City Clerk 44,756.00 44,714.39 21.68 19.93 Purchasing Department 17,747.00 17,732.22 14.78 City Collector Office 5,347.00 5,335.83 - 11.17 Finance Department 40,150.00 40,131.34 18.66 Elections 1,930.00 1,929.56 - ..44 Planning Department 583263.00 57,870.23 367.35 25.42 Chamber of Commerce 12,000.00 12,000.00 - Celebrations 113445.00 11,432.75 - 12.25 Municipal buildings 15,825.00 15,806.58 - 18.42 City general 783,556.00 7383486.25 522.50 44,547.25 Fire Department 558,912.00 5583767.56 136.21 8.23 Weed abatement 22,605.00 22,588.66 - 16.34 Police Department 719092.00 715,663.20 3,368.59 60.21 _Lifeguard Department 236:883.00 235,371.00 1,433.85 78.15 Civil Defense 15,042.00 13,346.72 1,663.91 31.37 Building Department 212320.00 212,258.98 35.82 25.20 l Oi field inspection 4:420.00 4,414.93 - 5.07 Public Works maintenance administration 54,171.00 54,132.63 21.14 . 17.23 Maintenance yard #1 51,182.00 51,130.25 - 51.75 Building maintenance 38,649.00 38,635.91 - 13.09 Engineering Department 258,013.00 257,978.21 - 34.79 Sewer system maintenance 36,104.00 28,698.67 7,378.74 26.59 Flood control and drainage . 64000.00 64,000.00 - -. Pump station 19:418.00 19,412.51 - 5.49 Waste water disposal 4,265.00 4,254.00 - 11.00 Street construction projects 11,130.00 11,127.62 - 2.38 Street maintenance 281,792.00 265,079.91 16,674.26 37.83 See accompanying auditors' report. -9- CITY OF HUNTINGTON BEACH GENERAL-FUND STATEMENT OF EXPENDITURES AND ENCUMBRANCES (Continued) - For the year ended June 30, 1965 Expenditures Encumbrances Unen- against Current and Projects cumbered Appropriations Appropriations Authorized Balance Street trees. $ 32,584.00 $ 32,457.78 $ 98.00 $ 28.22 Street- cleaning 41,519.00 41,435.95 64.37 18.68 Street traffic control 43,087.00 40,135.59 2,912.96 38.45 Street lighting 168,899.00 159,980.26 8,892.64 26.10 Parking meters 11,305.00 11,220.71 79.48 4.81 Beach maintenance 47,549.00 - 47,211.26 300.00 37.74 Bridge maintenance 480.00 50.00 428.48 1.52 Municipal pier 8,051.00 8,039.69 - ll:.31 Municipal parks 513521.00 51,475.59 - 45.41 Lake Park building 1,700.00 1,680.97 - 19.03 Municipal beach parking 13,267.00 13,214.37 , 34.99 17.64 Memorial Hall 5,460.00 5,302.87 135.00 22.13 Pavalon building 2, 135.00 1,503.26 624.12 7_.62 Recreation Department 145,688.00 144,406.14 1,251.53 30.33 West Coast Surfing Championship 14,171.00 14,168.09 - 2.91 TOTAL EXPENDITURES AND ENCUMBRANCES $ 4.289.153.00 S 4,197,233.56 $ 46.445.62 $ 45,473.82 See accompanying auditors' report. -10- CITY OF HUNTINGTON BEACH _ SPECIAL REVENUE FUNDS BALANCE SHEETS At June 30, 1965 _Planned Local Drainage Special Park Special Animal Recreation Facilities Sewer Acquisition Gas Tax License Fee ASSETS Total Fund. Fund Fund Fund Fund Fund Treasurer's cash 1,705,364.43 $ 30,224.92 $ 434,681.10 $ 748,051.43 141,403.17 $ 346,138.41 $ 4,865.40 TOTAL ASSETS $ 1,705,364.43 $ 30,224.92 $ 434,681.10 $ 748,051.43 $ 141,403.17 $ 346,138.41 $ 4,865.40 LIABILITIES AND SURPLUS Accounts payable $ 6,945.40 $ - $ 80.00 $ 2,000.00 $ - $ - $ 4,865.40 Acreage fees refundable 11,346.00 - 11,346.00 - - - Due to other funds 1,221.97 129.00 - - 1,092.97 - - Reserve for encumbrances, June 30, 1965 201,013.58 - - - - 201,013.58 - 095.92 434,601.10 734,705.43 140,310.20 145,124.83 Unappropriated surplus 1,484,837.48 30, - TOTAL LIABILITIES-AND SURPLUS $ 1,705,364.43 $ 30,224.92 $ 434,681.10 $ 748,051.43 $ 141,403.17 $ 346,138.41 $ 4,865.40 See accompanying auditors' report. -11- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1965 Planned Local Special Music and Drainage Traffic Auto In Park Animal Promotion Recreation Facilities Safety Parking Lieu Tax Acquisition Special License Fee Total Fund Fund Fund Sewer-Fund Fund'-- Meter Fund Fund Fund Gas Tax Fund Fund BALANCE, JULY 1, 1964 $ 1,575,018.51 $ - $ 31,389.42 $ 279,312.46 $ 595,825.94 $ - $ $ - $ 426,617.64 $�241,873.05 $ - ADD: _ Revenues 1,897,484.78 205,941.16 144,394.17 302,506.27 260,686.62 89,411.27 44,371.90 410,905.59 11,774.28 399,042.12 28,451.40 Adjustment of prior year's expenditures 35,848.77 - - - - - - - - 35,848.77 - TOTAL BALANCE AND ADDITIONS 3,508,352.06 205,941.16 175,783.59 581,818.73 856,512.56 89,411.27 44,371.90 410,905.59 438,391.92 676,763.94 28,451.40 DEDUCT: Expenditures 803,969.71 - - 147.,217.63 121,807.13 - - - 298,081.72 , 210,625.53 26,237.70 Transfers to other funds 1,018,501.29 205,941.16 145,657.67 - - 89,411.27 44,371.90 410,905.59 - 120,000.00 2,213.70 Adjustment of prior year's revenue 30.00 - 30.00 - - - - - - - - Encumbrances, June 30, 1965 201,013.58 - - - - - - 201,013.58 - TOTAL DEDUCTIONS 2,023,514.58 205,941.16 145,687.67 147,217.63 121,807.13 89,411.27 44,371.90 410,905.59 298,081.72 531,639.11 28,451.40 BALANCE, JUNE 30, 1965 S 1,484,837.48 .$ - 30�095.92 ,$ 43-4-601.10 .$ 734,705.43 .$ - S - $ ,$ 140;310.20 .$ 145.124.83 - See accompanying auditors' report: -12- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF REVENUES For the year ended June 30, 1965 Planned Local Special Music and Drainage Traffic Auto In , Park Animal Promotion Recreation Facilities Safety Parking Lieu Tax Acquisition Special License Fee Total Fund Fund Fund Sewer Fund Fund Meter Fund Fund Fund Gas Tax Fund Fund Property taxes $ 307,899.68 $ 203,881.56 $ 104,018.12 $ - $ - $ - $ _ $ _ $ _ $ _ $ _ Royalties and easements 2,342.03 - 2,342.03 Ocean View School agreement 8,500.00 - 8,500.00 Recreation Department fees and charges 29,035.39 - 29,035.39 Local assessments - Area #1 3,148.95 - - 3,148.95 Local assessments - Area #2 22,688.28 - - 22,688.28 - - - Local assessments - Area #3 33,835.58 - - 33,835.58 - - - Local assessments - Area #4 11,670.00 - - 11,670.00 - - - Local assessments - Area #5 11, 181.60 - - 11,181.60 - - - Local assessments - Area #5A 8,494.50 - - 8,494.50 - - - Local assessments - Area #5B 19,250.00 - - 19,250.00 - - - - - Local assessments - Area #6A 23,727.96 - - 23,727.96 - - Local assessments - Area #6D 11,652.00 - - 11,652.00 Local assessments - Area VA - - - Local assessments - Area OB 27,781.88 - - 27,781.88 Local assessments - Area PC - - - Local assessments - Area #7D 14,015.25 - - 14,015.25 Local assessments - Area #9 103, 181.35 - - 103,181.35 - - - - - - Local assessments -. Area #10 1,820.00 - - 1,820.00 Local assessments - Area #11 - - - _ Local assessments - Area #12 Local assessment - Sugar Avenue storm drain - Sewer permits 152,537.58 - - - 152,537.58 - - - - _ _ Interest 60,229.48 2,059.60 498.63 10,058.92 25, 196.62 327.92 602.51 2,810.04 11,774.28 6,900.96 - Local assessments 82,952.42 - - - 82,952.42 - - - _ _ _ Vehicle code fines 89,083.35 - - - - 89,083.35 - - - - Parking meter collections 43,769.39 - - - - - 43,769.39 - - - Motor vehicle license fees 408,095.55 - - - - - - 408,095.05 - - - State gasoline taxes 392, 141.16 - - - - - - - - 392 141.16 - Animal licenses 28,451.40 - - - _ - _ - - 28,451.40 TOTAL $ 1,897,484.78 $ 205,941. 16 $ 144.394.17 $ 302.506.27 .$ 260,686.62 $ 89.411.27 $ 44.371.90 .$ 410,905.57 $ 11,774.28 .$ 399,042.12 $ 28,451.40 See accompanying auditors' report. -13- CITY OF HUNTINGTON BEACH SPECIAL REVENUE FUNDS STATEMENT OF EXPENDITURES For the year ended June 30, 1965 _Planned Local Drainage Special Park Animal Facilities Sewer Acquisition License Fee Special Total Fund Fund Fund Fund Gas Tax Fund Drainage improvements: Drainage area #3 $ 14,554.50 $ 14,554.50 $ - $ - Drainage area #5 110.00 , 110.00 - - - Drainage area. #5A 10,043.96 10,043.96 - - - - Drainage area #7D 8,679.20 8,679.20 - - - - Drainage area #7G 80.00 80.00 - - - - Drainage area #9 113,749.97 113,749.97 - - - - Owens Street sanitation sewer 570.00 570.00 - - - Hamilton .repavement 59,825.55 - 59,825.55 - - - Refunds and reimbursements 14,300.38 - 14,300.38 - - - Bushard Street sanitation sewer 23,227.45 - 23,227.45 - - - Huntington Beach west end 20,000.00 - 20,000.00 - - - Gothard Street pump station 479.15 - 479.15 - - - Equipment 340.31 - 340.31 - - Miscellaneous sewer installation costs 2,317.96 2,317.96 - - Sewer repair 746.33 - 746.33 - - - Purchase .of land 284,331.72 - - 284,331.72 - - Street projects 210,625.53 - - - 210,625.53 Refunds 13,750.00 - 13,750.00 - - General supplies 631.43 - - - 631.43 - Contractual services, Humane Society 25,606.27 - 25,606.27 - TOTAL $ 803,969.71 $ 147,217.63 $ 121,807.13 $ 298,081.72 $ 26,237.70 $ 210,625.53 ,See accompanying auditors' report. -14- CITY OF HUNTINGTON BEACH WATER UTILITY FUNDS BALANCE SHEETS At June 30, 1965 1963 Water 1963 Water _ Revenue Revenue 1963 Water Bonded Water Bond Con- Bond Interest Revenue Debt Group Combined Utility struction and Re- Bond Reserve of Adjustments Balance ASSETS Fund Fund demption Fund Fund Accounts Total (Note) Sheet Treasurer's cash $ 357,761.13 $ 228,712.25 $ $ - $ - $ 586,473.38 $ - $ 586,473.38 Cash and investments with fiscal agent - - 36,537.01 182,480.00 219,017.01 - 219,017..01 Accounts receivable 78,323.43 - - - - 78,323.43 - 78,323.43 Due from other funds 117,322.53 - - - - 117,322.53 - 117,322.53 Deposits 29,269.00 - - - - 29,269.00 - 29,269.00 Plant in service (Less accumulated depreciation of $133,990.62) 5,258,025.70 - - - - 5,258,025.70 - 5,258,025.70 Amount to be provided from future revenue for bond redemption - - - 3,743,333.32 3,743,333.32 (3,743,333.32) - Amount to be provided from future revenue for bond interest - - - - 2,364,450.92 2,364,450.92 (2,364,450.92) - TOTAL ASSETS $ 5,840,701.79 $ 228,712125 .$ 36,537.01 $ 182,480.00 $ 6,.107,784.24 $12,396,215.29 $(6,107,784.24) $ 6,288,431.05 LIABILITIES AND SURPLUS Accounts payable $ 55,208.59 $ - $ - $ - $ - $ 55,208.59 $ - $ 55,208.59 Accrued payroll 3,676.31 - - - - 3,676.31 - 3,676.31 Accrued bond principal, 1963 water bonds - - 6,666.68 - - 6,666.68 - 6,666.68 Accrued bond interest, 1963 water bonds - - 23,679.08 - - 23,679.08 - 23,679.08 Matured interest payable - - 6, 191.25 - - 6, 191.25 - 6,191.25 Refundable deposits 11.70 - - - - 11.70 11.70 Due .to other funds 520,845.71 117,322.53 - - - 638, 168.24 - 638, 168.24 Interfund loans payable 420,880.00 - - - 420,880.00 - 420,880.00 Advances for construction 26,955.70 - - - - 26,955.70 - 26,955.70 Reserve for encumbrances 1,640.97 - - - - 1,640.97 - 1,640.97 Reserve for payment of general obligation bonds 668,325.00 - - - 668,325.00 668,325.00 Bonds payable in future years - - - - 3,743,333.32 3,743,333.32 3,743,333.32 Interest payable in future years - - - 2,364,450.92 2,364,456.92 (2,364,450.92) - Contributions in aid of construction 72,283.57 - - - - 72,283.57 - 72,283.57 City contributions to water fund 92,607.51 - - - - 92,607.51 - 92,607.51 Surplus invested in fixed assets 3,515,743.63 - - - - 3,515,743.63 (3,515,743.63) - Unappropriated surplus 462,523.10 111,389.72 - 182,480.00 - 756,392.82 (227,589.69) _ 528,803. 13 TOTAL LIABILITIES AND SURPLUS $ 5,840,701.79 $ 228,712.25 .$ 36,537.01 $ 182,480.00 $ 6,107,784.24 $12,396,215.29 $(6,107,784.24) $ 6,288,431.05 NOTE: Adjustments remove future revenue and offsetting surplus from Combined Balance- Sheet. See accompanying auditors' report. -17- CITY OF HUNTINGTON BEACH WATER UTILITY FUNDS STATEMENTS OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1965 1963 Water 1963 Water Revenue Revenue 1963 Water Water Bond Bond Interest Revenue Utility Construction and Bond Reserve Adjustments. Fund Fund Redemption Fund Fund Total (Note) Combined BALANCE; JULY 1, 1964 $ 386,766.46 $ 752,730.01 $ - $ 175,000.00 $ 1,314,496.47 $ (895,641.32) $ 418,855.15 ADD: Revenues 984,699.91 17,366.13 - 7,480.00 1,009,546..04 - 1,009,546.04 Adjustments of prior year's expenditures - 2,678.53 - - 2,678.53 - 2,678.53 Portion of bond principal accrued in Bond Redemption Fund - - 6,666._68 6,666.68 TOTAL BALANCE AND ADDITIONS 1,371,466.37 772,774.67 - 182,480.00 2,326,721..04 (888,974.64) 1,437,746.40 DEDUCT: Expenditures: Operating 397,578.62 - - - 397,578.62 - 397,578.62 Non-Operating 242,672.46 - - - 242,672.46 - 242,672.46 Additions to fixed assets transferred to utility fund fixed assets - 661,384.95 - - 661,384.95 (661,384.95) - Reserve for encumbrances, June 30, 1965 1,640.97 - - - 1,640.97 - 1,640.97 i Increase in amount due General Fund - - for retirement of general obligation bond 116,275.03 - - - 116,275.03 - 116,275.03 Increase in reserve for amount due General Fund for retirement of general obligation bonds 150,776.19 - - - 150,776.19 - 150,776.19 TOTAL DEDUCTIONS 908,943.27 661,384.95 - - 1,570,328.22 (661,384.95) 908,943.27 BALANCE, JUNE 30, 1965 $ 462,523.10 $ 111,389.72 $ - $ 182,480.00 $ 756,392.82 $ 227,589.69 $ 528,803.13 NOTE: Adjustments remove from unappropriated surplus the change in investment in fixed assets. See accompanying auditors' report. -18- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUES For. the year ended June 30, 1965 CAPITAL OUTLAY FUND Over or (Under) Estimated Actual Estimate Property taxes $ 227,795.00 $ 219;205.97 $ . (8,589.03) Interest 500.00 53.94 (446..06) TOTAL $ 228,295.00 $ 219,259.91 $ (9,035.09) LIBRARY FUND Property taxes $ 117,466:00 $ -114,277.65 $ (3, 188.35). Library fines and fees 5,500.00 75761.04 2,261.04 TOTAL $ 122,966.00 $ 122.038.69 $ (927.31) 1955 WATER BOND 'INTEREST AND REDEMPTION FUND Property taxes $ 51,800.00 $ 50,392.34 $ (1,407.66) Interest - 161.82 161.82 TOTAL $ 51,800.00 $ 50.554.16 $ 1,245.84 SPECIAL ASSESSMENT FUND Engineering inspection fees $ 10,000.00 $ 34,928.00 $ 24,928.00 Interest - 53.94 53.94 TOTALS $ 10,000.00 .$ 34,981.94 $ 24,981.94 See accompanying auditors! report.. -15- i CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1965 CAPITAL OUTLAY FUND Expenditures Encumbrances Unen- against Current and Projects cumbered Appropriations Appropriations Authorized Balance FIRE DEPARTMENT: Fire trucks $ - $ - $ 38,890.28 $ (38,890.28) Bushard fire station - 6,045.00 - (6,045.00) LIFEGUARD DEPARTMENT: Headquarters: Architect's fees 1,655.95 - (1,655.95) Building improvements 81,137.30 (81,137.30) CITY GENERAL, office* . equipment - 406.59 - (406.59) PARKING METERS, Park-O-Meter - 4,757.47 - (4,757.47) TOTAL $ - $ 94,002.31 .$ 38.890.28 .$(132,892.59) LIBRARY FUND Salaries $ 116,254.00 $ 110,968.64 $ - $ 5,285.36 Repair labor 300.00 - - 300.00 Materials and supplies 4,787.00 4,700.47- 86.53 � . Books and subscriptions 20,000.00 22,816.81 - (2,816.81) Utilities 2,700.00 2,453.56 - 246.44 Telephone 1,368.00 1,178.34 189.66 Book repairs and binding 2,800.00 1,453.69 - 1,346.31 Building repairs 800.00 530.85 86.23 182.92 Miscellaneous and sundry 1,700.00 2,062.53 - (362.53) Equipment 1,868.00 : 3,449.82 - (1,581.82) Auto expense 900.00 1,229.50 62.43 (391.93) Conference expense 250.00 200.90 - 49.10 TOTAL $ 153.727.00 $ 151.045.11 .$ 148.66 $ 2,533.23 See accompanying auditors' report... -16- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME For the year ended June 30, 1965 OPERATING REVENUE: Metered sales $ 808,191.65 Unmetered sales 4,078.09 Municipal sales 3,325:01 TOTAL OPERATING REVENUE 815,594.75 OPERATING EXPENSES: Source of supply: Maintenance $ 1,674.45 Purchased water 176,169.52 177,843.97 Power and pumping: Operation 2,026.37 Purchased power 22,942.44 Maintenance 8,496.03 Pumping tax 53,576.60 87,041.44 Water treatment: Operations 5,850.19 Plant maintenance 3,072.97 Other 1,666.32 Equipment maintenance 557.44 11,146.92 Transmission and Distribution: = Operation 18,957.09 Maintenance 19,500.85r Meter maintenance 9,763.95 Hydrant maintenance 33.05 Other 1,353.65 49,608.59 Customer Accounting: Meter reading 18,830.65; Billing 25,347.60 Other 2,201.18 46,379.43 Administration and General Expense: - Supervisory salaries 11,101.00 Conferences and conventions 703.09 Office rent 300.00 Office supplies 90.81 Utilities 27.70 .Retirement 7,572.76 Maintenance 42.57 Uniform allowance 49.36 19,887.29 See accompanying auditors.' report. -19- CITY OF HUNTINGTON BEACH WATER UTILITY FUND STATEMENT OF INCOME (Continued) For the year ended June 30, 1965 OPERATING EXPENSE: (Continued) Other expense: Vehicle operation and maintenance $ 2,556.35 Radio repair 1,362.55 Storage 346.78 Small tools 53.74 Other 1,351.56 $ 5,670.98 TOTAL-OPERATING EXPENSE 397,578.62 OPERATING INCOME 418,016.13 NON-OPERATING REVENUE: Acreage service fees 81,666.74 Fire hydrant rentals 7,885.00 Reimbursable services 18,225.21 Interest earned .29,378.04 Other 31,950.17 TOTAL NON-OPERATING REVENUE 169,105.16 NON-OPERATING EXPENSE: Depreciation 68,265.27 Interest on G. 0. Bonds 883.28 Interest on 1963 Revenue- Bonds 142,569.39 Payments to City in lied of taxes 24,470.86 W.O.C.W.B.. expense 6,483.66 TOTAL NON-OPERATING EXPENSE 242,672.46 NET NON-OPERATING INCOME (EXPENSE) (.73,567.30) NET INCOME $ 344,448.83 See accompanying auditors' report. -20- . i i ' SUPPLEMENTARY COMMENTS CITY OF HUNTINGTON BEACH SUPPLEMENTARY COMMENTS TREASURER'S -CASH: Treasurer's cash balances at June 30, 1965, consist of the following: Demand Deposits: Security First National Bank, General Account $ 297,717.80 Security First National Bank, Trust Account - Security First National Bank, Water Account 82,228.97 United California Bank, General Account 20,456.17 United California Bank, Special Assessment Funds 8,575.70 United California Bank, Treasurer's Trust Fund 53,050.00 Total Demand. Deposits $ 462,028.64 Time Deposits: Security First National Bank 1,689,394.23 United California Bank 800,000.00 Bank of America 400,000.00 Crocker-Citizens National Bank 400,000.00 Huntington-Valley Bank 500,000.00 Total Time Deposits 3,789,394.23 TOTAL TREASURER'S CASH IN BANKS $ 4,251,422.87 It is required by the Government Code that banks holding funds of public entities pledge with a trustee agency collateral in the amount of 110% of the public funds on deposit. We determined by direct correspondence with the trustees of each of the City's depositories if adequate collateral had been pledged. All depositories except the United California Bank had met this re- quirement. Collateral .pledged by United California Bank was under the required amount by approximately $290,000.00. See accompanying auditors' report. -21- REVENUES: Revenues of the General Fund. totalled $3,418,069.24 for the year ended June 30, 1965, an increase of $521,491.79 over the previous year. A comparative statement of revenues follows • Increase 1963-64 1964-65 (Decrease) Property taxes $ 1,085,659.33- $ 1,270,593.24 $ 184,933.91 Interest and penalties on delinquent taxes 2,895.78 4,386.97 1,491.19 Solvent credits 510.19 598.80 88.61 Water utilities in lieu taxes 15,673.11 24,467.84 8,794.73 Franchise, utility 43,079.47 61,210.26 18, 130.79 Franchise,-'dry gas 3,309.43 2,973.94 . (335.49) Franchise, .pipeline 8,481.18 11,712.42 3,231.24 Sales and use `taxes 333,273.32 474,456.59 141,183.27 Transient tax - 7,052.56 7,052.56 Business licenses 89,569.65 95,763.05 6,193.40 Subdivision licenses 233,100.00 312,200.00 79') 100.00 Bicycle licenses 438.00 261.00 (177.00) Oil derrick licenses 20,207.00 19,559.60 (647.40) Journeyman plumbers' certificates 162.75 - (162.75) Building permits 248,234.75 219,485.75 (28,749.00) Plumbing permits 76,757.40 75,810.86 (946.54) Electrical permits 81,801.71 72,587.33 (9,214.38) Heating permits 18,143.50 19,917.40 •1,773.90 Excavation, streets and ;curb permits :_ i 32,720.78 24,514.82 (8,205.96) Waste water'-disposal permits. and fees 19,437.50 20,290.00 852.50 Lifeguard- services - 85,831.34 85,831.34 Beach maintenance - 11,853.75 11,853.75 Court fines; non-traffic 28,128.15 39,406.38 11,278.23 Interest income_ 16,999.33 17,384.54 385.21 Land rental 13,544..77 35,407.20 21,862.43 Building rental 13,136.79 12,242.00 (894.79) Pier 'rentals and concessions 8,702.43 9,108.15 405.72 Beach. rentals and concessions 28,965.09 31,937.38 2,972.29 Golf course rental 44,100.89 38,260.23 (5,840.66) Royalties and easements 34,199.60 17,477.91 (16,721.69) Parking 1-bt collections 35,930.50 37,873.-50 1,943.00 See accompanying auditors' report. -22- i Increase 1963-64 1964-65 (Decrease) Trailer coach license fees $ 5,863.85 $ 9,608.99 $ 3,745.14 State alcoholic beverage license fees 13,751.10 16,852.95 3,101.85 Oil and gas lease - 43,818.91 43,818.91 Other County grants 50,552.16 - (50,552.16) Zoning and subdivision fees 22,756.50 33,862.50 11, 106.00 Oil well application fees 3,400.00 4,300.00 900.00 Sale of maps and publications 1,588.55 2,573.29 984.74 Special police department services 2,420.13 2,834.80 414.67 Engineering fees, inspection - and others 128,094.40 110,672.54 (17,421.86) Plan check fees ' 60,270.75 101,070.00 40,799.25 Local assessments 20,499. 12 18,795;66 (1,703.46) Other revenue 50,218.49 19,054.79 (31,163.70) TOTAL REVENUES $ 2,896,577.45 $ 3,418,069:24 $ 521,491,719 1963 WATER REVENUE BONDS: The following comments are made in reference to the accompanying balance sheet of the water utility funds. Pursuant to Resolution #1730 adopted by the City Council, a special election was held on April 30, 1963, for the purpose of submitting. to the .voters the proposition of issuing water revenue bonds in the amount of $5,700,000.00 pursuant to the Revenue Bond Law of 1941. The proposition was approved by the voters and on November 1, 1963, the City sold a portion of the bonds amounting to $3,750,000.00 Under the provisions of Resolution #1844, certain cash accounts were established to assure the proper disposition of bond proceeds and provide for the repayment of such bonds in a systematic manner. Payments may be made from these accounts only as provided by law and the resolutions mentioned above. See accompanying auditors' report. -23- 1963 WATER REVENUE BOND INTEREST AND REDEMPTION FUND: Payments from this fund are restricted to bond interest maturities and bond redemption of the water revenue bonds. For the purpose of paying the matured interest, the bond resolution requires that the fiscal agent set aside out of the bond revenue fund at least one-sixth of the semi-annual interest maturity each month. For the purposes of bond redemption, the resolution requires that the fiscal agent set aside each month out of the revenue fund at least one- twelfth of the amount of the bonds that will mature and be payable within the ensuing year. ., Money in this fund may be temporarily invested in any authorized investments provided that the maturity of such investments is not later than the date that money is required for the payment of bond interest or redemption. The fiscal agent for the City is authorized to make such investments. 1963 BOND RESERVE FUND: From the proceeds of the bond issue an amount of $175,000.00, (a sum equal to the maximum annual debt service) was required to be set aside in a_ Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that insufficient monies are not available from the Bond Interest and Redemptionjund. Any monies used out of the Bond Reserve Fund for purposes within its restrictions, are to be replaced immediately from the Bond Surplus Fund or the Bond Revenue Fund. See accompanying auditors' report. -24- 1963 WATER BOND - CONSTRUCTION FUND: After the establishment of the required reserves described above, the remaining bond proceeds were placed in the Construction Fund. At June 30, 1965, there was $228,712.25 in cash in this fund. Any sum remaining in this • fund after the full accomplishment of the purposes of the bond issue, is to be transferred to the Water Fund. GENERAL COMMENTS ON 1963 WATER BOND FUNDS: Sufficient review and examinations were made to satisfy ourselves that the necessary steps had been taken by the .City for compliance with the provisions of. the bond resolutions . Bank balances were reconciled with balances confirmed directly with the bank for each fund. Collateral pledged by the banks as security for City funds on deposit with them was confirmed directly from the trustee agency. Cash was provided to each of the required funds as required by the bond resolution. The Security First National Bank, Main Office, Los Angeles, California, is the designated fiscal agent for the City. See accompanying auditors' report. i -25- CITY OF HUNTINGTON BEACH ADJUSTING JOURNAL ,ZNTRIES June 30, 1964 1963 - 1964 Account Number Debit Credit (1) Accounts receivable G-112 $ 70,06 Treasurer's taah G-101 $ 70.06 To record debit memos at June 30, 1964 not on Ci,ty's books. (2) Transfers paid M-055 185,994117 Transfers paid R-055 107 ,072.35 Transfers paid T-055 85*767.23 Transfers paid P-055 48,984.35 Transfers paid A-055 327,572.78 Transfers paid AL-055 1,328.31 Treasurer' s cash M-101 185,994.17 Treasurer's cash R-101 107,072.35 Treasurer's cash T-101 85,767.23 Treasurer's cash P-101 483,984.35 Treasurer's cash A-101 327,572.78' Treasurer's cash AL-101 1*328.31 Treasurer's cash G-101 756,719.19 Transfers received G-025 756,719.19 To reimburse general fund for expenditures made during FY-1963-64. (3) Due from Other Funds G-125 85.O0 Due to Other Funds G-215 85.00 To reclassify and properly record account payable to Water Fund and adjust receivable to correct amxaunt. (4) Due from Other Funds - 2 G 1 5 5Z,185.63 Transfer Received G-015 529185.63 To record amount from Water Fund for current year's 1955 Bond Interest and Redemptions- A.J.Z. #2 See W-358 Redemption $ 35,000.00 (Water) W-902 Interest 170185.63 (Forward) CITY OF KLMINMN B$ACH i ADJUSTING JOURNAL 'ENTRIXS JUNS 30, 1964 1963 - 1964 Account Number Debit Credit i (5) Cash with Fiscal Agent BC 5-104 :$ 91,833.36 I Unappropriated Fund Balance BC 5-270 $ 91,833.3 I ' To record interest requirement as of ,Tune 30, 1964 on 1963 Water Bonds Res. #1844. (6) �f Cash with ;fiscal Agent BC 7-104 175,000.00 Unappropriated Fund Balance BC 7-270 175,000.0 ` To -establish 1963 Water Bond Reserve Fund as required by Bond Res. #1844. (7) Unappropriated Fund Balance G-G-270 520270.63 Reserve for amounts due from Other Funds G',3257 529270.6 To increase reserves for additional amounts due from hater Fund .- see A.J.Q. #3,&& 04. (8) Dodgeted transfers payable (Library) G-050 361,200.00 Due to Other Funds G-215 360200.0 To record transfer due to Library. (9) Due from Other Funds (Misc.) G-125.1 18,116.28 Due from Other Funds ( G.O. Water Bond) G-125 18,116.2 ( I. & R. Only ) G-257 181,106.28 Reserve for Amounts Due from Other Funds- G-270 18,106.2 ( G-125 Only) Unappropriated fund balance To adjust a/c 125 to amounts due from Water Fund for Interest and Redemption of 1955 G.O. Bonds. - Also to Adjust Reserve a/c #257 to agreel CITY OF HUNTINGTON BEACH ADJUSTING JOURNALS ENTRIES JUNE 30, 1964 1963• - 1964 Account ? Number Debit Credit (10) Revenues _ G-015 $ 2,948,763.05 Transfers Received G-025 756,719.19 Appropriations G-030 3,451,519.00 Estimated Revenues G-010 $ 2,784,400.0t' Budgeted Transfers Receivable G-020 548,868.01' Appropriation expenditures G-035 3,410,701.2i Encumbrances G-060 40,161.2, Unappropriated Fund Balance G-270 372,870.7( To close General Fund nominal and Budget Accounts for FY 1963-1964. 3 (11) Reserve for Prior Years Encumbrances. CO- 3,492.26 Surplus CO-270 3,492.26 To close out balance of Prior Years Encumbrances for fine truck and supplies at Golden West Park. t DIEHL. EVANS AND COMPANY f t. CITY OF HUNTINGTON BEACH AUDITORS' REPORT JUNE 30, 1964 CITY OF HUNTINGTON BEACH INDEX .June 30, 1964 Page Number Auditors' Report 1 - 2 Combined Balance Sheets 3. - 4 Statement of Unappropriated Surplus 5 General Fund: . Statement of Revenues 6 - 7 Statement of Expenditures and Encumbrances 8 - 9 Special Revenue Funds: Balance Sheets 10 Statement of Unappropriated Surplus 11 Statement of Revenues 12 Statement of Expenditures 13 Special Capital Outlay Fund: Statement of Revenues 14 . Statement of Expenditures and Encumbrances 15 Library Fund: Statement of Revenues 14 Statement of Expenditures and Encumbrances 15 Water Utility Fund: Balance Sheet 16 Statement of Retained Income 17 Statement of Income 18-19 Supplementary. Comments . 20-29 DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS _ ELLIS C.DIEHL,C.P.A.(1925-1956) - - OTHER OFFICES AT: 1823�EAST 17TJI STREET, SUITE 216 B RYN B.EVANS,C.P.A. _ 307 SOUTH LINCOLN-STREET WIN G.PETERS,C.P.A. - SANTA ANA,CALIFORNIA 92701 SANTq-MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 - - RO LIN E.CUMMINGS,C.P.A. WALNUT 5-2579 - GEORGE S.ROHRIG,C.P.A. - S35 NORTH H STREET JOHN A.RAABERG,C:P.A. - LOM POC,CALIFORNIA REGENT 6-8252 October 11, 1964 AUDITORS' .REPORT City. council City of Huntington 'Beach Huntington Beach,- California We have-examined the Balance Sheets of the various. funds of the City of Huntington Beach at June 30, 1964, and the related Statements of Unappropriated , .Surplus, Revenues, and Expenditures and Encumbrances for the year then ended. Our examination was made in accordance with. generally accepted auditing standards and accordingly included such tests..of the accounting records-.and such other auditing procedures as-we. considered necessary in the circumstances, except that our ex- amination did not include tests of the historical cost of general fixed assets because complete .records-were not available. 'Therefore, these assets are omitted from .the attached- statements. The City has entered into a number. of' agreements providing for refund of water and sewer acreage fees- in exchange for off-site development- by the sub-. divider. Failure to maintain adequate- accounting records in. connection with these refund agreements'-has. made it impracticable for us to determine the extent of the City'_s liability at-June "30, 1964, . for`possible refunds due to subdividers, arising -from off-site development. Due to our inability to. satisfactorily determine the extent of liability with, regard to water and sewer refund agreements, and because of the omission of general fixed assets as noted above, -we' are unable to express an opinion that the accompanying Balance Sheets and related Statements of Unappropriated Surplus, Revenues,. and Expenditures present fair1y .the .over-a_11- financial. position of the City at June 30, 1964, and the results of its transactions for the year then ended: It -is our opinion, however, -that .the accompanying statements present fairly the financial 'position of the- General.-Fund Special Revenue- Funds (except- Sewer Fund) Capital Outlay Funds Library, Fund 1955 Bond Construction Fund 1955 Bond Interest and 'Redemption Fund 'rust and Agency 'Fund Special. Assessment Funds General Bonded Debt 1963 Water Revenue Bond :Funds at. June 30, 1964, and the results of their transactions .for the year then ended, and that the statements present fairly the cash, receivables, utility fixed assets, accounts and payrolls payable, and interfund liabilities, of the Water and Sewer Funds at June 30, 1964, and their revenues (except acreage fees) and expenditures for the year then ended, al.l in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. , - The accompanying supplementary comments have been subjected to the tests and other auditing .procedures applied in the examination of the financial statements and, are subject to the same limitations expressed with regard to the financial statements mentioned above. -2- CITY OF HUNTINGTON.BEACH COMBINED.BALANCE SHEETS At June 30, 1964 1955 Bond 1955 Interest Treasurer's -Capital Bond. Con- and W.O.C.W.B. Departmental _Special General Special Outlay Library Water. Utility struction - Redemption Agency Trust Assessment Bonded Total General Fund Revenue Funds Funds Fund Funds Fund Fund Fund Fund Funds Debt ASSETS Treasurer°s Cash $ 4.,107,547.381,101,348.15. $1,604,994..72 $12,817 .63= $(19;395.42) $1,162,139:.24 $77,310.38- .$45,705.71- $70,831.27 $ 40,800.00 $10,995..70 $ _ Treasurer's- Cash - for Assessment District_ bonds and coupons 8,082.57 8,082.57 _ Cash and Investments -with Fiscal Agent 266,833.36 - a - 266,833.36 Petty Cash 3,000.00 3,000.00 - - - - - Accounts receivable 39,.126.23 5,100.95 - - 34,025.28 Interfund loans receivable 502,000.00 502,000.00 Due from-Water Fund for 1955 Bond Interest and . Redemption 401,.712.86 401;.M2.86 Due from other. Funds 60,749.08 .18,116.28 6,432.80 36,200.00 Due from .Bond Construction Fund 95.00 - - _ _ 95 .00 - - - - - .Deposit with-W.O.C.W,B. 14,000.00 m - - - - 14.,000.00 - - - - - - Plant in service (net) - 1,061',392-.36 - - - - 1,061,392.36 Construction work:in progress 3',373_,319..73 - - - - 3,373,319.73 Amount available and to be provided for Bond Interest and Redemption 726,970.20 - - - - - - - ,726,970.20 TOTAL-ASSETS $10,564,,828 77 $2,031,278.24 $1.611}427.52 $12,817.63 5 16.804.58 $ 5,911�804.97 S77,310.38 $45,.705,71..$70,831.27. S 40.800.00 $19,078.27 726-970.20 . See accompanying auditors° report. -3- CITY. OF HUNTINGTON BEACH COMBINED BALANCE SHEETS At June 30, 1964 -(Continued) 1955 Bond 1955 Interest Treasurer's Capital Bond Con- and W.0-.C.W.B.Depar:ime;n't-al Special General Special Outlay Library - Water Utility struction - Redemption Agency Trust Assessment Bonded Total General Fund Revenue Funds Funds Fund Funds Fund Fund Fund Fund Funds Debt LIABILITIES AND SURPLUS Accounts payable $ 120,930.69 $ 56.,207 .61 $ 25.,063.01 $ - $ 1,379.30 $ 38,280.77 - Accrued payroll 111,384.26 103,874.25 - .4,553-.67 2,956.34 - - - Accrued Interest payable 80,354. 19 - - - - 80;354.19 - - - - - - Refundable acreage fees 11,346.00 - 1:1,346.00 Refundable deposits 1,225.00 : 1,225.00 - - - - - - - - - - Due to other funds 462,556.94 36,295 .00 - 357 .20 425,801.38 - 103 .36 - - Due -to Assessment' District bondholders 8,08.2.57 - - - - - - - - 8,082.57 - Interfund loans payable 502,000.00 - - - 502,000.00 - - - - - - Prepaid- licenses 20,836.50 20,836 .50 - - - - - - - - - - Advances .for Construction_ 23,920-.70 - - - - 23,920.70 - - - - - - Interest payable in future _years 131,970.20 - - - - - - - - 131,970.20 General bonded debt 595,000.00 - - - - - - - - - 595,000.00 Revenue bonds payable 3,750,000.00 - - - 3,750,000.00 - - - - Reserve for encumbrances 40,449.25. 40,161.2.7 264.00 23.9$ Reserve for prior years,-:'- encumbrances 22,613.44 22,613.44 - - - - - - - - Reserve for payment of general obiigation.bonds 517,548.8.1 - - - _ - 517.,548.81 - - - - - - Reserve for 1963. Bond interest fund 11,479.17, - - - 11,479.17 - - - - - Reserve for 1963 Bond reserve fund 175,000.00 - - - - 175,000-.00 - - - - - Reserve for maintenance- and operation 35,000.00 - - - - 35,000.00 - - - - - - Reserve for amount due from water fund 401,712.86 401,712.86 Reserve for Interfund loans receivable 502,000.00 502,000.00 - - - - - - - - Reserve for future engineering 75,000.00 75,000.00 - - - - - - - - - - Reserve for contingencies 145,388.21 145,388.21 - - - - - - - - - - Contributions in aid of construction 45,322..42 - - - - 45,322.42 - - - - - City contributions to Water Fund .92,607.51 - - - 92,607.51 - - - - - Fund Balance 122,523.61 - - - - - - - 70,727 .91 40,800.00 10,995.70 Unappropriated Surplus 2,558,576.44 625,964.10 1,575,018,51 _ 12,553.63 10,490.43 211,533.68 77,310.38 45,705.71 - - - TOTAL LIABILITIES AND SURPLUS . $10,564,828.77 $2,031,278.24 $1,611,427 .52 $12,817.63 $ 16,,804.58. $ 5,911,804.97 $77_ 10.38- $45,705.71 $70,831.27 $ 40,800.00 $ 19,078.27 $726,970.20 See accompanying auditors' report . -4- CITY OF HUNTINGTON BEACH COMBINED STATEMENT OF UNAPPROPRIATED. SURPLUS For the year eded June 30, 1964 I 1955 1955 Bond Special Capital Water Bond Interest and General Revenue -Outlay Library Utility Construction Redemption Total Fund Funds Fund Fund Funds Fund Fund BALANCE, JULY 1, 1963 $ 2,177,602.37 $ 497,689.70 $ 1,390,882.76 8 -104,494.02 $ (12,617 .11) $ 72,625.82 $ 77,315.64 $ . 47,211.54 ADD: Ner income for year 271,761.90 - Revenues .5,004,286.24 2,948,763.05 1,770,0.54.30 1243784 =50 110,004.59 271,761.90 - Encumbrances - prior year cancelled 90,075.74 44,857.1.8 45,218.56 - - - 50,679 .80 Adjust for expense of prior period 88,650.61 25 .48 - - - - - - Transfers received 811,919.19 756,719.19 - - 55:200.00 88,625.13 - - TOTAL-BALANCE AND ADDITIONS 8,444,296 .05 . 4,248,054.60 3, 160,937.06 274,497.08 152,587 .48 433,012.85 77,315 .64 97,891.34 DEDUCTIONS: Expenditures 4,7123072.93 3,426,930.16 829,199.36 261,679.45 142,073.07 - 5 .26 52,185 .63 Encumbrances 40,449.25 40,161.27 - 264.00 23.98 - - - Prior years encumbrances 22,613.44 22,613.44 Reserve for future engineering 25,000.00 25,000..00 - - - - - - Reserve for amount due from other funds 52,185.63 523185 .63 - - - - - Reserve for bond interest fund 11,479.17 - - - - 11,479 .17 - - Reserve for bond reserve .fund 175,000.00 - - - - 175,000.00 - Reserve for maintenance and operation 35,000.00 - - - 35,000.00 - - 'transfers to other funds 811,919. 19 55,200.00 -756,719 .19 - - - - - TOTAL DEDUCTIONS 5 ,885,719.61. 3,622,090.50 1,585,91.8.55 261,943.45 142,097 .05 221,479.17 5 .26 52, 1.85 .63 BALANCE, JLTNE 303 . 1964 $ 2,558,576.44 $ 625,964.10 S 1,575,018.51 ,$ 12,553.63 S 10,490.43 S 21.1.,533.68 77,310.38 $ 45.705:71. See accompanying auditors' report. CITY OF HUNTINGTON BEACH STATEMENT. OF REVENUES For the year ended June 30, 1964 GENERAL FUND . Over or Budget Actual (Under) Estimate Revenue Estimate TAXES: Property taxes $ 960,000.00 $ 1,085,659.33 $ 125,659.33 Interest and penalties on delinquent taxes 1,700.00 2,895 .78 1,195 .78 Solvent credits 200.00 510.19 310.19 Water utilities in lieu taxes - 15,673. 11 15,673.11 Franchise. - utility 65,000.00 43,079 .47 (21,920.53) Franchise - dry gas 4,000.00 3,309 .43 (690.57) Franchise - pipeline 9,000.00 8,481.18 (518.82) Sales and use taxes 275,000.00 333,273.32 58,273.32 TOTAL TAXES 1,314,900.00 1.,492,881.81 177,981.81 LICENSES AND PERMITS: Business licenses 95,000.00 89,569.65 (.5,430.35) Subdivision licenses - 233,100.00 233_,100.00 Bicycle licenses 600.00 438.00 (162.00) Oil derrick licenses 22,000.00 20,207 .00 (1,793.00) Journeyman plumbers certificates 400.00 162.75 (237 .25) Building permits 375,000.00 248,234.75 (126,765.25) Plumbing permits 95,000.00 76,757 .40 (18,242.60) Electrical permits 95,000.00 81,801.71 (13,198.29) Heating permits 22,000.00 18,143.50 (3,856 .50) Excavation, streets and curb permits 35,000.00 32,720.78 (2,279.22) Waste water disposal permits and fees 25,000.00 19,437.50 (5,562.50) . Other permits 3,500.00 . 1,973.50 (1,526.50) TOTAL LICENSES AND PERMITS 768,500.00 822,546.54 54,046.54 FINES AND FORFEITURES: Court fines - non-traffic 18.,000.00 28,128.15 10,128.15 CHARGES FOR USE OF MONEY AND PROPERTY: Interest income 20,000.00 16,999.33 (3,000.67) Land rental. 22,000.00 13,.544.77 (8,455 .23) Building rental 13,000.00 13,136 .79 136 .79 Pier rentals and concessions 9,000.00 8,702.43 (297.57) Beach rentals and concessions 28,000.00 28,965.09 965 .09 Golf course rental 11,000.00 44,100.89 33,100..89 Royalties and easements 50,000.00 34,199.60 (1.5,800.40) Parking lot collections 25,000.00 35,930.50 . 10,930.50 . Other revenue from use of money and property 2,000.00 - (2,000.00) TOTAL CHARGES FOR. USE OF MONEY AND PROPERTY 180,000.00 195,579.40 15,579.40 See accompanying auditors' report. -6- CITY OF HUNTINGTON BEACH. STATEMENT OF REVENUES For the year ended .June 30, 1964 GENERAL- FUND (Continued) Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM OTHER. AGENCIES: Trailer coach license fees $ 5,000.00 $ 5,863.85 $ 863 .85 State alcoholic beverage license fees 8,000.00 13,751.1.0 5,751.10 County grants street construction 105,000.00 (105,000.00) Other County grants 50,000.00 50,552.16 552.16 Other revenue from other agenci.es 40,000.00 18,584.04 (21,415 .96) TOTAL REVENUE FROM-OTHER AGENCIES 208,000.00 88,7.51. 15 (119,248.85) CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees 18,000.00 22,756 .50 4,756.50 Oil well application fees 6,000.00 3,400.00 . (2,600.00) Sale of maps and publications 2,000.00 1,588.55 (411.45) Special police department services 4,000.00 2,420.13 (1,579.87) Engineering fees, inspection and others 200,000.00 128,094.40 (71,905.60) Plan check fees - 60,270.75 60,270.75 Local assessments 8,000.00 20,499.12 12,499.12 Other charges for current services 30,000.00 14,504.42 '(15,495.58) TOTAL CHARGES FOR CURRENT SERVICES 268,000.00 253,533.87 (14,466.13) REVENUE FROM.SALE OF PROPERTY: Sale of real and personal property 5,000.00 600.02 (4,399.98) OTHER. REVENUES: 1955 G.O.Bond Interest and . Redemptions for current year from Water Utility Fund - 52,185 .60 52,185 .63 Other Revenue 22,000.00 14,556 .48 (7,443.52) TOTAL-OTHER REVENUE 22,000.00 66,743.11 4.4 .742.11 TOTAL REVENUES fi 2,784,400.00 $ 2,948,763.05- $ 164,363.05- See accompanying auditors' report. -7- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1964 GENERAL FUND Encumbrances Unexpended and Projects Unencumbered Authorizations Expenditures Balance Authorized Balance City Council $ 10,715 .00- } 10,71.2.70 4 2.30 $ - $ 2.30 City Administration 36,115.00 36, 114.42 .58 - .58 City Treasurer- 21,1.27.00 21, 124.34 2.66 - 2.66 City•Attorney 35,149.00 35,147 .71 1.29 - 1.29 City Clerk 49,742.00 . 49,734.28 7 ..72 7 .50 . .22 Purchasing Department 13,536.00 .1.3,534.58 1.42 1.18 .24 City Collector Office 5.,267 .00 5,263.93 3.07 Finance- Department 20,780.00 12,537.87 8,242.13 8,242.13 - Elections 6,775 .00 6,771.93 3 .07 - 3.07 - Planning Department 53,702.00 53,700.97 1.03 - 1.03.• Chamber of Commerce 12,000.00 12,000.00 - - - Celebrations 11,130.00 11, 125.29 4.71 - 4,71 Municipal buildings 12,810.00 12,739.97 70.03 - 70.03 City general 476,657.56 476,478.71 178.85 161.98 16.87 Fire Department 345,606 .00 344,450.8.7 1,155 .13 1,064.34 90.79 Weed abatement 29,220.00 29,219 .84 .16 - .16 Police Department 559,176 .95 558,743.31 433 .64 323.35 .110.29 "Lifeguard Department 194,784.14 194,701.91 82.23 43.83 . 38.40 Civil Defense 5,010.00 5,004.84 5 .1.6 - 5 .16 Building Department 180,350.00 180,229.59 120.41 120.03 .38 Oil field inspection 4,495.00 4,490.38 4.62 - 4.62 Public Works Administration 49,681.00 49,631.81 49 .19 - 49 .19 Maintenance yard # 1 51,728.00 51,726 .76 1.24 - 1,24 Assessment District, 65.00 61 .50 3 .50 - 3.50 Building maintenance 32,391.91 32, 186 .60 205 .31 52.39 152.92 Engineering Department 95,543.90 95,482.89 61.01 42. 14 18.87 Refuse collection 242,470.00 219,073.40 23,396 .60 23,395.40 1.20 Tract engineering and .inspection 88,579.63 87,564.06 1,015 .57 981.48 34 .09 Sewer system maintenance 21,278.30 21,303.44 (25 .14) (25 .14) Flood control and.drainage 25,000.00 - 25,000.00 - 25,000.00 Pump station 14,995.00 14, 121.39 873.61 869 .90 3.71 Waste water disposal 3,785 .00 3,782.92 2.08 - 2.08 Street construction projects 68,200.54 62,053.81 6,146 .73 22,613.44 (16,466 ,71) Street maintenance 239,333,88 237,441.51 1,892.37 1,656 .30 236,07 S-treet trees• 25,741.20 25,738.05 3.15 - 3.15 Street cleaning 23,001�00 22,232.52 768.48 675 .40 93 .08 Street traffic control 28,749.00 27,460.29 1,288.71 1,060.56 228.15 Street lighting 116,420.00 116,419 .33 .67 - .67 Parking meters 16,905 .00 16,901.27 3.73 - 3 .73 Beach maintenance 50,228.87 50,221.28 7 .59 3 .59 4.00 See accompanying auditors' report. -8- CITY OF HUNTINGTON BEACH STATEMENT OF EKPENDITURES AND ENCUMBRANCES For the year ended June 30, 1964 GENERAL FUND (Continued) Encumbrances Unexpended and _Projects Unencumbered Authorizations Expenditures Balance Authorized Balance Municipal pier 7,227 .00 Y. 7,223.4. 3.55 - 3.55 Municipal. parks 80,622.97 79,365.71 1,257.26 1,200.00 57.26 Lake Park building 1,675.00 1,673.99 1.01 - 1.01 Municipal beach parking 12,412.00 12,363.11 48.89 44.47 4.42 Memorial Hall 4,980.00 4,777 .57 202.43 200.00 2.43 Pavalon building 7,225,00 7,.223.71 1.29 1.29 Recreation Department 107,009.05 107,1072.35 (63.30) 15.30 (78.60' TOTAL EICi'ENDITURES AND ENCUMBRANCES 3 3.499.395.90 ��3`,426,930.16 $ 72,465 ,74 S 62,774.71 9;691.03 See a'ccompanying. auditors` report. -9- CITY OF HUNTINGTON BEACH BALANCE 'SHEETS At June 30, 1964 SPECIAL REVENUE FUNDS Planned Local Drainage Special. Park. Special Animal. Recreation Facilities Sewer Acquisition Gas Tax License Fee ASSETS Total Fund Fund Fund Fund Fund Fund Treasurer's cash Y 1,604,994.72 e 31,389.42 279,312.46 S 619.,484-36 Y 430,401.39 S 241,873.05 2,534.04 Due from water fund 6,432.80 - - 6,432.80 - _ - - TOTAL ASSETS , $ 1,611,427.52 1. 89.42 $ 279,312,46 $ 625,917.16 S 430.401:39 S 241,873.05 5 2,534.04 LIABILITIES AND SURPLUS Accounts payable Y 25,063.01 $ - $ - 18,745 .22 -3,783.75 $ 2,534,04 Acreage fees refundable 11,346 .00 - 11,346 .00 - - Unappropri.ated surplus' 1,575,018.51 31,389.42 279,312,46 595,825.94 426,617.64 241,873.05 TOTAL LIABILITIES AND SURPLUS 1.611 $ 31,389.42 � . S 279,312 46 S 625.917 .16 a 430,401.39 241,873,05 A �427 .52 2,534,04 See accompanying auditors' report. -10- i CITY OF HUNTINGTON BEACH STATEMENT OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1964 SPECIAL REVENUE FUNDS Planned Local Special Special Music and Drainage Traffic Parking Auto In " Park Gas Animal Promotion Recreation Facilities Sewer Safety Meter Lieu Tax Acquisition Tax License Fee Total Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund BALANCE, JULY 1, 1963 $ 1,390,882.76 $ - $ 19., 177 .66 $ 182,720.14 $ 471,137 .22 $ - $ $ - $ 473,577.79 $ 244,269.95 $ - ADD: Revenues 12770,054.30 185,994.17 119,284.11 307,280. 13 267.,219.84 85,767.23 48,984.35 327,572.78 71,454.85 336,022.09 20,474.75 TOTAL BALANCE AND ADDITIONS 35160,937.06 185,994.17 1:38,461.77 490,000.27 738,357 .06 85,767.23 48,984.35 327,572.78 545,032.64 580,292..04 20,474.75 DEDUCT: Expenditures 829,199.36 - - - 210,687 .81 142,531..12 - - - 118,415.00 338,418.99 "19,146 .44 Transfers to other funds 756,719.19 185,994.17 107,072.35 - 85,767 .23 48,984.35 327,.572.78 - 1,328.31 TOTAL DEDUCTIONS 1,585,918.55 185,994.17 107,072.35 210,687 .81 142,531 .12 85,767 .23 48,984.35 327,572.78 118,415 .00 338,418.99 20,474.75 BALANCE, JUNE 30, 1964 $ 1,575,018.51 S - S 31,389.42 $. 279,312.46 595,825 .94 $ $ - $ - S 426,617 .64 S 241,873.05. 5 - See accompanying auditors' report. -11- CITY. OF HUNTINGTON BEACH - STATEMENT OF REVENUES For the year ended June, 30,. 1964 SPECIAL REVENUE FUNDS Planned Local Music and Drainage Traffic Parking Auto In Special Park Special Gas Animal Promotion Recreation Facilities Sewer Safety Meter Lieu Tax Acquisition Tax License Fee Total : Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund Property taxes $ 280,076.31 $ 185,140.73 $ 94,935.58 - Royalties and easements 2,841.41 - 2,841.41 - - - - - - - Ocean View- School agreement 8,500.00 8,500.00 - - - - - - Recreation ,Department fees and charges 13,007.12 - 13,007 .12 - - - - - - - Local assessments- Area #1 250.00 - - - 250.00 Local assessments - Area. #2 84,170.13 - - 84,170.13 - - - - - - Local assessments - Area #3 6,368.03 - - 6,368.03 - - - - - Local assessments - Area #4 - Local assessments - Area #5 20,640.00 - - 20,640.00 - - - - - - Local assessments = Area f5A . 260.40 - 260.40 - - - - - - Local assessments - Area .#5B - - - - Local assessments - Area #6 28,381.50 . - 28,381.50 - - - -Local 'assessments - Area #7 634,00 - - 634.00 Local assessments - Area-#7A 1,3.50�00 - - 1,350.00 - - - - - - Local assessments - Area' OB 12;051,00 - 12,051.00 Local assessments - Area'47C 50,345.55 - - 50,345.55 Local assessments - Area OD 23,432.50 - - 23,432.50 - - - - - - Local assessments - Area #9 57,965 .50 - - 57,965 .50 Local assessments —Area #10 8,927.00 - - 8,927 .00 Local assessments - Area #11 512.00 - - 512.00 Local assessments - Area #12 3,460.00 - 3,460.00 Local assessment - Sugar Avenue storm drain - Sewer permits 135,625 .50 - - 135,625 .50 - - - - Interest 42,081.19 853.44 - 8,532.52 14,754.53 - - - 13,704.85 4,.235 .85 Local assessments 87,378.01 - - - 87,378.01 - _ _ _ _ _ Sale of real and personal property 23,029.00 - - 23,029.00 Vehicle code fines 85,767 .23 - - - - 85,767 .23 - - - Parking meter collections 48,984.35 - - - - 4.8,984.35 - Motor vehicle license fees 327,572.78 - - - - - - 327,572.78 - - State gasoline taxes 331,786.24 - - - - - - - - 331,7.86.24 - other revenue 64,18.2.80 - - 6,432.80 - - - 57,750.00 - Animal licenses 20,474.75 - - - - - 20,474.75 TOTAL S 1,770,054.30 185,994.17 S 119,284.11 S 307,280.13 $ 267,219.84 a2d lb7.23 $48,984.35 S 327,572.78 336,022.09 $2Qa474.75 . . See accompanying auditors` report. -12- CITY OF. HUNTINGTOY BEACH _ STATEMENT OF EXPENDITURES For the year ended June 30,- 1964 SPECIAL .REVENUE FUNDS Planned Local Drainage Special Park Animal Facilities Sewer Acquisition License Fee Total Fund Fund Fund Fund Drainage improvements: Reimbursements - Tract .# 3903 $ 50,345.55 $ 50,345.55 - 05-5 Cl improvements 1,000.00 1,000.00 - - - 05-5C3 improvements 14,783.70 14,783.70 - - - Drainage area #. 2 84,170.13 84,170.13 - - - Drainage area # 5 1,700.00 1,700.00 - - - Drainage area # 5A 6,714.67 6,714.67 - Drainage area # 7 34,472.64 34,472.64 - - - Drainage area # 7B 190.12 1.90.12 - - - Drainage area #9 1,274.00 1.274.00 - Drainage area #10 8,007.00 8,007 .00 - - - Condemnation.of' land 8,030.00 8,030.00 - -Algonquin- sewer lift station 25,933..82 - 25,933.82 - - Off-site sewer -construction. - 101- &. Warner 7,356.00 7,356.00 - Building repairs 763.89 - 763.89 - - - Refunds and reimbursements 6,642.46 - 6,642.46 - - Nashville, Alabama &:Delaware 2,656.28 2,656.28 - - Delaware &.Beach 7,358.45 - 7,358.45 - Lake Street station connection 25.00 - 25 .00 - Gothard. Street sewer 73,025.00 73,025 .00 - - Connection Fee Sanitation #' 11 25 .00 - 25 .00 - - Beach Blvd. &.Talbert 4,599,00- - 4,599 .00 - Edward St. - Heil to Slater 14,146.22 - 14,146.22 - - Purchase of. land 109,615.00 - - 109,615 .00 Refunds 8,800.00 - - 8,800.00 - General supplies 719.16 - - - 719.16 Contractual services - Humane Society 18,427.28 - - 18.,.427.28 TOTAL S 490,780:'37 S 210,687 .81 Y 142,531.12 S 118 415 .00 19,146 .44 See accompanying auditors' report. -13- CITY OF HUNTINGTON BEACH . STATEMENT OF REVENUES For the year ended June 30, 1964 SPECIAL CAPITAL OUTLAY FUND Over or (Under) - Estimated Actual Estimate Property taxes $ 120,000.00 $ 122,072.23 $ 2,072.23 Interest 4,500.00 2,712.27 (1.,787 .73) TOTAL $ 124,500.00 S 124,784.50 $ 284.50 LIBRARY FUND Property taxes $ 105,898.00 $ 103,390.17 $ (2,507.83) . Library fines and fees 5,000.00 6,614.42 1,614.42 TOTAL $ 110,898.00 S 1.10.004.59 $_ (893.41) See accompanying auditors' report. -14- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1964 SPECIAL CAPITAL OUTLAY FUND Unexpended Encumbered Unencumbered Appropriations Expenditures Balance June 30, 1964 Balance FIRE DEPARTMENT: Headquarters Building $ - $ 153,802.02 $ (153,802.02) $ - $ (153,802.02) Fire station site - 1,432.50 (1,432.50) - (1,432.50) Fire equipment - 195.52 (195.52) - (195.52) Fire. trucks 38,745 .07 38,706.58 38.49 - 38.49 Bushard fire station - 503219.27 (50,219.275 - (50,219.27) POLICE DEPARTMENT - Autos - 1,107 .77 (T)107.77)� - (1,107 .17) LIFEGUARD DEPARTMENT: Headquarters - Architect's drawings - 2,400.00 (2,400.00) - (2,400.00) Equipment - radios - 4,410.45 (4,410.45) - (4,410.45) Building improvements - Station 0 - . 29.51 (29.51) - (29.51) PARK MAINTENANCE: Lake Park improvements - 250.24 (250.24) - (250.24) New improvements - 2,440.00 .(2,440:00) - (2,440.00) Golden West Park - materials 434.05 2,494,73 (2,060.68) (2,060.68) Brunswick Park - restroom ' 3,019.72 3,019..72 - BEACH DEPARTMENT - City Parking Lot - 226 .00 (226.00)'- - (226.00) RECREATION DEPARTMENT - Building improvements - 175.38 (175 .38) . - (175.38) MUNICIPAL - Buildings improvements - 162.00 (162.00) (162.00) CITY GENERAL - Office equipment - 104.64. (104.64) - (104.64) CITY CLERK - Records improvements - 162.50 (162.50) - (162.50) PARKING METERS - Air compressor - 174.62 -(.174.62) - (174,62) Park-O-Meter - - - 264.00 (264.00) Chesapeake Pumping Station - Barbed wire - 166.00 (166.00) - (166.00) TOTAL $ 42,198.84 $ 261,679.45 $ (219,480.61) $ 264.00 $_(219,744.61) LIBRARY FUND Salaries $ 96,128.00 $ 96,149.59 $ (21.59) $ - $ (21.59) Repair labor - - - - Materials and supplies 4,515.00 4,490.12 24.88 23.98 .90 Books and subscriptions 28,805.00 28803.77 1.23 - 1.23. Utilities 2,355.00 2:353.09 1.91 - 1.91 Telephone 1,030.00 11029.53 .47 - .47 Refunds 15.00 11.32 3.68 - 3.68 Book repairs and binding 2,700.00 2,697.46 2.54 2.54 Building repairs 545 .00 541.52 3.48 - 3.48 Miscellaneous and sundry 1,900.00 1,898. 15 1.85 - 1.85 Equipment and improvements 3,215.00 3,214.48 .52 - •52 Auto expense 635.00 631.32 3:68 - 3.68 Conference expense 255 .00 252.72 2.28 - 2.28 TOTAL LIBRARY FUND $ 142,098.00 $ 142,073.07 $ 24.93 S 23.98 $ .95 See accompanying auditors' report. -15- i CITY OF HUNTINGTON BEACH WATER UTILITY "FUNDS BALANCE SHEET At June 30; 1964 ASSETS LIABILITIES AND SURPLUS CURRENT WORKING ASSETS: CURRENT LIABILITIES: Surplus Fund Treasurer's cash $ 254,184.94 Accounts payable $ 38,280.77 Maintenance and operation fund - Treasurer 's cash 35,000.00 Accrued payroll 2,956.34 1963 Bond.interest fund: . Advances for- construction 23,920.70 Cash $ 847.28 Accrued interest on bonds payable 80,354.1.9 U.S. Treasury Bills (at cost) - 90,986.08 91,833.36 Due to other funds 24,088.52 Accounts receivable:. Customers 33,450.35 Total Current Liabilities $ 169.,600.52 Other 574;93 34,025.28 Due from other funds 95.00 LONG-TERM INDEBTEDNESS: Election 1963, Water Revenue Bonds, Series A, Total Current Working Assets 415,138.58 due in annual installments increasing from $10,000 on November 1, 1965 to $220,000 in 1963 BOND RESERVE FUND 1993 - $5,700,000 authorized - Cash 923.61 Interest.Rate Maturities U.S. Treasury Bonds - due May 15, 1974 (at cost) 174,076.39 175,000.00 3.75% 1965-1974 700,000.00 3.25% 1975-1978 460,000.00 1963 BOND CONSTRUCTION FUND: 3.30% 1979-1981 400,000.00 Cash 872.954.30 3.40% 1982-1983 300,000.00 3.50% 1993 1,890,000.00 3,750,000.00 WATER PLANT - FIXED ASSETS (at cost) : Accumulated Depreci- Loan payable - General Fund .- to be Cost ation Net repaid from 1963 Revenue Bonds Proceeds 502;000.00 Source of supply $ 48,875:60 $ 3,665.45 $ 45,210.15 Reservoirs and Tanks 102,282.49 5,360.21 96,922.28 Due to General Fund Principal and interest Transmission .and Distribution on General Obligation water bonds paid from .Plant 888,780.50 48,190.58 840,589.92 General Fund to June 30, 1964 401,712.86 Service Meters and Hydrants 61,761.36 1,908.90 59,852.46 General Plant and Equipment 25,417.76 6,600.21 18,817.55 CONTRIBUTIONS IN AID OF CONSTRUCTION 45,322.42. TOTALS S1,127,117.71. $65,725.35 $1,061,392.36 CITY CONTRIBUTION 92,607.51 Construction Work in Progress: SURPLUS: Surplus fund 518,961.05 Reserve for future principal and interest Bond construction fund 2,854,358.68 4,434,712.09 payments on General Obligation water bonds 517 ,548.81 Reserve for 1963 Water Revenue Bond .Interest•Fund 11,479.17 OTHER ASSETS: Reserve for 1963 Water Revenue Bond Reserve Fund 175,000.00 Deposit - W.O.C.W.B 14,000.00 Reserve for maintenance and operation. 35,000.00 Retained Income 211,533.68 950,561.66 TOTAL ASSETS $5,911,804.97 TOTAL LIABILITIES AND SURPLUS $ 5,911,804.97 See accompanying auditors' report. -16- CITY OF HUNTINGTON BEACH WATER UTILITY FUNDS STATEMENT OF RETAINED. INCOME For the year ended June 30, 1.964 BALANCE, JULY 1, 1963 $ 72,625.82 ADD: Net income for the year 1963-64 $ 271,761.90 . Adjustment of prior year - fixed assets incorrectly charged to expense 88,625 .13 360,387 .03 TOTAL 433.,012.85 DEDUCT: Reserve for Bond Interest Fund 11,479.17 Reserve for Bond Reserve Fund 175,000.00 Reserve for Maintenance and Operation 3.5,000.00 221,479.17 BALANCE, .JUNE 30, 1964 S 211,53.68 See accompanying auditors? report. -17- CITY OF HUNTINGTON BEACH STATEMENT OF INCOME For the year ended June 30, 1964 WATER FUND OPERATING REVENUE: Metered sales 506,674.40 Unme.tered sales 15,762.51 .TOTAL OPERATING REVENUE 522,436 .91 OPERATING .EXPENSE: Source of supply: Maintenance $ . 208.89 Purchased water 105,294.62 Power and _pumping: Operation 933.64 Purchased power 10,737 .75 Maintenance 1,865 .51 Pumping tax 21,402. 70 Water treatment: Operations 1.,781.00 Maintenance 1,739.94 Other 3,232.29 Equipment 297.27 Transmission and. Distribution: Operation 15,510.72 Maintenance and Construction 15,096 .89 Meter maintenance 1,136 .78 Customer Accounting: Meter reading -10,754.41 Billing 13,577.53 Other 426 .16 Administration and General Expense: Supervisory salaries 6,139.00 Office. salaries 5,499.22 Office rent 866 .13 Office supplies 204.61 Utilities 12.16 Retirement 4,354.23 General maintenance 660.54 Uniform allowance 41.12 Transportation expense 2,198.3.7 Other 576 .59 TOTAL OPERATING EXPENSE 224,548.07 OPERATING INCOME 297.,888.84 See accompanying auditors' report. -18- CITY OF HUNTINGTON BEACH STATEMENT OF INCOME (Continued) For the year ended June 30, 1964 WATER. FUND NON-OPERATING REVENUE: Acreage service fees $ 66,331.45 Interest earned 36,613.37 Otber 2,597 .50 TOTAL, NON_OPERATING REVENUE 105,542.32 NON-OPERATING EXPENSE: Depreciation 21,134 .86 Contributions to City-Interest on G.O.Bonds 17,185 .63 Interest on 1963 Revenue Bonds 77,675.66 Payments to City in lieu of taxes 15,673.11 TOTAL NON-OPERATING EXPENSES 131.669.26 NET NON-OPERATING INCOME (EXPENSE) $ (26,126 .94) NET INCOME 271;761.90 See accompanying audit.ors� report. -19- SUPPLEMENTARY COMMENTS CITY OF HUNTINGTON BEACH SUPPLEMENTARY COMMENTS TREASURER'S CASH: Treasurer's cash balances at June 30, 1964, consisted of the following: Demand Deposits: Security First National Bank, General Account $ 798,246. 76 Security First National Bank, Trust Account 40,800.00 United California :Bank, General Account 468,570.68 United California Bank, Special Assessment Funds 8,082.57 Total Demand Deposits $ 1,315,700.01 Time Deposits: Security First National. Bank 1,000,000.00 United California Bank 800,000.00 Bank of America 300,000.00 Crocker-Citizens National Bank 200,000.00 Hunt.i.ngton-Valley Bank 500,000.00 Total Time Deposits 2,800.,000.00 TOTAL TREASURER'S CASH IN BANKS 4,1.15.700.01 Treasurer's cash balances at June 30, 1964 were reconciled to balances confirmed directly to us by the banks and to the amounts shown by the books. Tests were made during the year to assure that all cash received was properly deposited in the. bank and that bank withdrawals were supported by warrants properly s.igned. and approved. Cash receipts were tested by reference to prenumbered licenses, permits and other receipt forms. Remittance advices were examined and direct confirmation obtained from the remi.ttor as appropriate for other sources of revenue. Disbursements were tested by reference to vendors' invoices, cancelled bonds and coupons, agreements, Council approvals, and other documents as we considered: necessary in the circumstances . See accompanying auditors' report. -20- It is required by. the Government Code that -banks holding funds of public entities pledge' with a trustee agency collateral in the amount of 110% of the public funds on. deposit. We determined by direct correspondence with the y trustees of each of the Ci.ty's depositories, if adequate collateral had been pledged. All depositories except the United California Bank had met this re- quirement, The United California Bank had pledged securities in the amount of $1,300,000.00 with the Federal Reserve Bank of San Francisco to cover the Ci.ty's deposits of $1,400,530.78. In the audit report at June 30, 1963, -it was noted that substantial amounts of Treasurer' s cash were consistently held in demand deposits.. It was suggested in our report that a cash forecast be prepared to indicate expected cash requirements which would allow investment of a substantially greater portion of the cash balances during the year. We noted in our quarterly audits during the current year that substantial amounts of the total Treasurer's cash were still held in demand deposits. At June 30, 1964, demand deposits were $1,266,817.44 which represents approximately 31.5% of the total City funds of $4,066,817.44. The City'-s average monthly cash requirement, as determined by Mr. Arguello, the Finance Director,. is between $300,000.00 and $500,000.00. We feel that funds in excess of current requirements should be invested in Treasury Bills which provide the greatest liquidity should unforeseen financial requirements arise. This would provide additional revenue to the City through interest income. For 'greatest ease of handling such investments, it is our re commendation that a bank account be established to serve as a revolving account for Treasury Bill purchases and sales, and. that the services of the bank be engaged to serve.as. investment .counsel in this regard. See accompanying auditors' report. -21- This account balance would be kept constant through .withdrawal of the interest earnings which would be deposited to the general account of the General Fund. During our examination we noted overstatements of cash balances in reports issued by the Finance Department because checks. drawn outside of this department are not properly drawn on the warrant register. As reported in our letter dated June .15, 1964, to the Director of Finance, checks drawn by the City Treasurer in January and February, 1964, were recorded on .the -warrant register on March 31, 1964. Therefore, the cash balances on the City' s accounts were overstated by $40,000.00 at January 31, 1964, and by $109,145.21 at February .28, 1964. It is our recommendation, as we have stated previously, that all City checks_ be drawn only in the Finance Director' s office so that they can be recorded on the warrant register immediately and the cash balances adjusted accordingly. Also reported .in our letter of June 15, 1964, was the fact that the Engineering Department has been reporting and depositing the cash receipts. of that ,department with the City Treasurer on a semi-monthly basis. In several instances, these semi-monthly deposits totaled amounts near $85,000.00 to $100.,000.00. Many of the checks received by the City engineering office are in large amounts paid by subdividers and builders. The City Treasurer' s office contacts the engineering office daily. To better assure the collection of funds from these checks and to assist in cash requirement projections, we recommend that all funds collected by every. department be deposited daily with the City Treasurer. Our annual report for the fiscal year ended June 30, 1963, pointed' out the discontinuance of the "Treasurer' s Accountability Group of Accounts" in the general ledger. See accompanying auditors' report. -22- The reason for the elimination of this group of accounts is not clear. This group of accounts is a break-down of the total. City's cash by bank as reflected in total by the various fund balar_ces . Section # 1.0 of the City Charter provides that the Treasurer's Accountability Group of Accounts be maintained as a part of the General Ledger. It is recommended that this group of accounts be reinstated and maintained as part of the City's accounting records as required by the City Charter. As has been the policy in the past, several departments are in- volved in cash collections and accounting operations. Such practice does not provide optimum internal control. There has been no one with adequate authority above the departmental level to effect the degree of organization and cooperation required to coordinate the accounting activities of the several departments. The absence of adequate authority and specifically designated responsibility prevents the development of the internal control of cash and accounting records we feel are essential.! It is our recommendation that authority, supervision, and responsibility for all accounting activities and procedures including the preparation of all the City's checks, be vested in. the Director of Finance. It is further recommended, that centralization of the cashiering activities of the City be given serious and immediate consideration by the Council. As previously pointed out, several departments and various personnel are now receiving cash from the public, and, in some instances, the same persons are involved in preparing and maintaining the accounting records and reports. Such an arrangement does not provide the internal control of cash warranted by a City receiving revenues in excess of $5,000.000.00. See accompanying auditors' report. -23- The re.cei.vi.ng of cash for deposit from the centralized cashiering, and the custody of all City funds are the responsibility of the City Treasurer. OPERATIONS: The Citv collected revenues during the year of approximately $5,000,004 .00 excluding water utility operations . Waiter utility operations produced additional income in excess of $271,700.00. Combined these two amounts total. $.5,275,700.00 which represents an increase of approximately �,935,700.00 over the preceeding year. The increase was attributable mostly to property tax revenues resulting from new construction added to the assessment rolls;. the property tax remained constant for the year 1963-64 at $1.33 per $100.00 of assessed value . Licenses and permits increases are indicative of a sustained building activity, and sales taxes increases are indicative of healthy general business activity over the past year. Beach rentals, golf course rentals and . parking lot collections also increased over last year due to increased activities in these areas. Gasoline taxes are apportioned to the cities by the State on a population basis in accordance with Sections 194 and 2107 of the Street and Highway Code and Section 186 . 1 of the Collier-Unruh Local. Transportation Development Act . The expenditures from these funds are closely supervised and controlled, and are the subject of special reports to the State Controller and State Division of Highways. The apportionments made under Section 2107 are retained in the.State Treasury until they are budgeted. by the City. After a formal budget contract is entered into between the City and the State, the monies to cover the budgeted .projects are deposited in the City Treasury, but control is still maintained by the State. See accompanying auditors' report. -24- A maximum of 60% of these funds accruing to the City after. September 20, 1963, may be spent for maintenance purposes . Only 40% was allowed prior to that date . The balance may be spent only for construction on. the select system of city streets. Apportionments under the Collier-Unruh Bill, Section # 186.1 are remitted monthly to the City and may be spent only for right-of-way acquisition and construction on the select system of city streets. These funds also require that the City provide matching Ci.ty funds on the current bases of one part City funds to .two parts gas tax funds. Forfeiture of these funds results from failure to provide sufficient matching money. During the current year $331,786.24 of gas tax funds were re- ceived from the State. Under Chapters 35 and 36 of the Huntington Beach Municipal Code the City has established the Huntington Beach Water Department and the Huntington Beach- Sanitation Department. During the year ended June 30, 1964, the major porti.on of the revenues derived from these departments were for sewer connection fees of $135,62.5.50 and retail sale of water of $522;436..91. Water acreage fees provided an additional $66,331.4.5. The City for the last several. years has entered i.nto a number of agreements providing for -refund of water and sewer acreage fees in exchange for off-site development by subdividers . During our examination of the year ended - June 30, 1962, we worked with the engineering department to accumulate the necessary information .for reporting these transactions at that date . We also suggested to them at that time that they keep a current record of these fees and amounts refunded or refundable. Some improvements have been made in the records, but because. See accompanying auditors' report. [5,- of other duties, the engineering department has- been unable to maintain these records during the past two years; making it impracticable for us to determine the extent of the Gity`s liability in connection therewith at June 30, 1964. We recommend now, as in our report of the preceeding year, that since this type of record is essentially an accounting record, the engineering department be requested to .furnish the necessary information for proper accounting of these fees to the finance department at the time each fee is received. The finance department will then be able to prepare a detail record, accounting for these fees in a proper manner. 1963 .WATER REVENUE BONDS: The following comments are made in reference to the accompanying balance sheet of the weater utility funds. Pursuant to Resolution # 1730 adopted by the City Council, a special election was held on April 30, 1963, for the purpose of submitting to the voters the proposition of issuing water revenue bonds in the amount of $5,700,000.00 pursuant to the Revenue Bond Law of 1.941. The proposition was approved by the voters and on November 1, 1963, the City sol.d. a portion of the bonds amounting to 8-3,750,000.00. Under the provisions of Resolution # 1844, certain cash accounts were established to assure f.he proper disposition of bond proceeds and provide . for the repayment of such bonds .in a systematic manner. Payments may be made from 'these- accounts only as provided by law- and the resolutions mentioned above. 1963 BOND REVENUE FUND: The City Treasurer deposits each month with the fiscal agent the gross revenues of the water operation.. See accompanying auditors' report. -26- The .fiscal agent transfers monies from the Revenue Fund to the other funds as required by the bond resolution: 1963 BOND INTEREST .AND REDEMPTION FUND: Payments from this fund are restricted to bond interest maturities and bond redemption of the water revenue bonds. For the purpose of paying the matured interest, the bond resolution requires that the fiscal agent set aside out of the bond revenue fund at least one-sixth of the semi-annual interest maturity each month . For the first year the amount set aside is specified at one-twelfth of the annual interest, less any amount of accrued interest placed in the fund at the time the bonds were sold. For the purposes of bond redemption, the resolution requires that the fiscal agent set aside each month out of the revenue fund at least one-twelfth of the amount of such bonds which will mature and be payable within. the ensuing year. This requirement will become effective in November, 1964 Money in this fund may be temporarily invested .in any authorized investments provided that the maturity of such investments is not later than the date that money is required for the payment of bond interest or redemption. The fiscal. agent .for the City is authorized to make such in- vestments. 1963 BOND RESERVE FUND: From the proceeds of the bond issue an amount of $175,000.00, (a sum equal to the maximum annual debt service) was required to be set aside in a Bond Reserve Fund. This fund is restricted solely to the payment of principal and interest on the bonds in the event that insufficient monies See accompanying auditors` report. -27- are not available from the Bond Interest and Redemption Fund. Any monies used out of the Bond Reserve Fund for purposes within _its.restrictions, are to be replaced immediately from the Bond Surplus Fund or the Bond Revenue Fund. 1963 WATER BOND - MAINTENANCE AND OPERATIONS FUND: All monies .remaining in the Revenue Fund, after setting aside and transferring the sums required for bond interest and redemption, are to be transferred to this fund. An amount required to pay the necessary and reasonable maintenance and operation costs of the enterprise is to be placed in this fund to provide at least $25,000.00 as a reserve for replacements and repairs, and at least $10,000.00 as encumbered working capital. 1963 WATER BOND - CONSTRUCTION FUND: After the establishment.of the required reserves described above, the remaining bond proceeds were; placed in the Construction Fund. At June 30, 1964, there was $872,954.30 in cash .in this fund. Any sum remaining in this fund after the full accomplishment of the purposes of the bond issue, is to be transferred to the Water Fund. 1963 WATER BOND - SURPLUS. FUND: Any money received by the City Treasurer from the fiscal agent ;in excess of the amount needed to fill the requirements of the various funds stated above are to be placed in the Surplus Fund. Money .,from this fund is to be used for the restoration of any of the requirements of 'the-.-other-.bond--.: funds. After these specific provisions, requirements and performances of the bond resolution have been accomplished, _ the Surplus Fund may then be used 'for. extension and betterment of the water system; invested in securities -in which .the City may invest funds subject to its control; transferred to the Bond Redemption Fund to be used for the redemption of its own bonds within certain. See accompanying auditors' report. -2'8- restrictions; or used for any lawful purpose of the City. GENERAL COMMENTS ON 1963 WATER BOND FUNDS: Sufficient review and examinations were made to satisfy ourselves that the -necessary steps had been taken by the City for compliance with the provisions of the bond resolutions. Bank balances were reconciled with balances confirmed directly with the bank for each fund. Collateral pledged by the banks as security for City funds on deposit with them was confirmed directly from the trustee agency. Cash was provided to each of the required funds as required by the bond resolution. The Security First National Bank, Main Office, Los Angeles, California, is the designated fiscal agent for the City. See accompanying auditors' report. -29- r l CITY OF HUNTINGTON BEACH < AUDITORS' REPORT JUNE 30, 1963 1 CITY OF HUNTINGTON BEACH INDEX June 30, 1963 Page Number Auditors' Report 1 0 2 Supplementary Comments 3 - 9 Combined Balance Sheets 10 Statement of Unappropriated Surplus 11 General_ Fund Statement of Revenues 12- - 13 Statement of Expenditures and Encumbrances 14 - 15 ° Special Revenue Funds: Balance Sheets 16 Statement of Unappropriated Surplus 17 Statement of Revenues 18 Statement of Expenditures 19 Special Capital Outlay Fund: Statement of Revenues 20 Statement of Expenditures and. Encumbrances 21 Library Fund: Statement of Revenues 20 Water Fund: Balance Sheet 22 Statement of Retained Income 23 Statement of Income 24 r DIEHL, EVANS AND COMPANY CERTIFIED PUBLIC ACCOUNTANTS ELLIS C.DIEHL.C.P.A.(1925-1956) OTHER OFFICES AT: SRYN B.EVANS,C.P.A. B06 NORTH BIRCH STREET 307 SOUTH LINCOLN STREET WIN G.PETERS.C.P.A. - SANTA ANA,CALIFORNIA SANTA MARIA,CALIFORNIA DONALD H.PETERSON,C.P.A. KIMBERLY 2-4453 WALNUTS-2579 ROLIN E.CUMMINGS,C.P.A. GEORGE S.ROHRIG,C.P.A. 535 NORTH H STREET JOHN A.RAASERG,C.P.A. LOMPO C,CALIFORNIA REGENT 6-6252 October 11, 1963 . AUDITORS' REPORT City Council City of Huntington Beach Huntington Beach, California We have examined the Balance Sheets of the various funds of the City of Huntington Beach at June 30, 1963, and the related Statements of Unappropriated Surplus, Revenues, and- Expenditures and Encumbrances for the year then ended. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances, except that our ex- amination did not include tests of the historical cost of general fixed assets because complete records were not available. Therefore, these assets are omitted from the attached statements. The City has entered into a number of agreements providing for refund of water and sewer acreage fees in exchange for off-site development by the sub- divider. Failure to maintain adequate accounting records in connection with these refund agreements has made it impracticable for us to determine the extent of the City Is liability at June 30, 1963, for possible refunds due to subdividers, arising from off-site development. Due to our inability to satisfactorily determine the extent of liability with regard to water and sewer refund agreements, and because of the omission of general fixed assets as noted above, we are unable to express an opinion that the accompanying Balance' Sheets and related Statements of Unappropriated Surplus, Revenues, and- Expenditures present fairly the over-all financial position of the City at June 30, 1963, and the results of its transactions for the year then ended. It is our opinion, however, that the accompanying statements present fairly the financial position of the General Fund Special Revenue Funds (except- Sewer Fund) Capital Outlay Funds Library Fund Bond Construction Fund -1- Bond Interest and Redemption Fund Trust and Agency Fund Special Assessment- Funds General Bonded Debt at June 30, 1963, and the results of their transactions for the year then ended, . and that the statements present fairly the cash, receivables, utility fixed assets, accounts and payrolls payable, and interfund liabilities, of the Water and Sewer Funds at June 30, 1963, and their revenues (except acreage fees) and expenditures for the year then ended, all in_ accordance with generally accepted accounting • principles applied on a basis consistent with that of the preceding year. The accompanying supplementary comments have been subjected to the same tests and other auditing procedures applied in the examination of the financial statements and, are subject to the same limitations expressed with regard to the financial statements mentioned above• �2 0 CITY'OF HUNTINGTON BEACH SUPPLEMENTARY COMMENTS TREASURER'S CASH: Treasurer's cash balances at June 30, 1963, consisted of the following: Demand Deposits : Security First National Bank, General Account $ 935,776.48 Security First National Bank, Trust Account 28,328.50 United California Bank, General Account 421,580.57 United California Bank, Special Assessment Funds 22,997.18 Total Demand Deposits $ 1,408,682.73 Time Deposits, 180 day, 3m1/2%: Security First National Bank 900,000.00 United California Bank , 300,000.00 Bank of America 300,000.00 Total Time Deposits 1,500,000.00 TOTAL TREASURER'S CASH $ 2,908,682.73 Treasurer's cash balances at June 30, 1963 were reconciled to-balances confirmed directly to us by the banks and to the amounts -shown by the books. Tests were made during the year to assure that all cash received was properly ,deposited in the bank and that bank withdrawals were supported by warrants properly signed and approved. Cash receipts were tested by reference to prenumbered licenses, per- mits -and other receipt forms. Remittance advices were examined and direct confirma- tion obtained from the remittor as appropriate for other sources of revenue: Dis- bursements were tested by reference to vendors' invoices, cancelled bonds and coupons, agreements, Council approvals, and other documents as we considered necessary in the circumstances. It was determined by direct correspondence with the trustees that adequate collateral has been placed in trust to secure deposit of public funds with each of the three depositories. See accompanying auditors' report. -A3 a TREASURER'S CASH: (Continued) As noted above, Treasurer's cash balances at June 30, 1963 included $1,408,682.73 in demand deposits. It was also noted during each of our quarterly , examinations that a substantial total of the Treasurer's cash balances consisted of demand deposits. It is suggested that a cash forecast be prepared indicating expected cash requirements at monthly intervals throughout the year. It is our opinion that adequate cash planning will allow investment of a substantially greater portion of the cash balances during the year. Time deposit maturity dates may be staggered so as to provide additional funds as needed to meet anticipated requirements. It is estimated that a proper cash forecast and investment of .idle funds to the maximum would have produced from .$25,000.00 to $35,000.00 in ad- ditional revenues to the City during the past year. As noted above, the City now maintains large general account balances in two banks. Consolidation of these accounts into one would not only reduce con- siderably the Treasurer's workload in the maintenance of two accounts but would also provide additional funds for deposit in revenue producing time deposits. There is no accounting reason for maintaining two separate general accounts. Should it be desired to patronize all banks on an equal basis a reasonable solution would appear to be a rotation of the account from one bank to another on an annual or bi-annual basis. Another alternative would be to distribute time deposits to the several banks and maintain the general account balance in one bank. Our reconciliation of Treasurer's cash balances at June 30, 1963, to the general-- City accounts indicated a net difference of $60,706.85. This difference consisted of a number of items recorded by one department and not by the other indicating a breakdown in communications between these two departments. A satisfac- tory reconciliation was effected during .our examination and the necessary entries See -accompanying auditors' report: �4 v TREASURER'S CASH. . (Continued) were furnished to the City to bring the balances into agreement. Our reconcilia- tion was made somewhat more difficult due to the discontinuance of the "Treasurer's Accountability Group of Accounts" in the general ledger. We suggest that these accounts be reinstated and maintained currently as part of the general ledger in order to comply with .the provision of Section 10 of the City Charter. These ac- counts should be reconciled to the Treasurer's records monthly. The apparent lack of communication between the Treasurer and the account- ing department appears to result from an indefinite delineation of responsibility for preparing certain source documents necessary for the posting of the general records. During the period under review, several departments have been involved in accounting operations. The collector's duties of collecting and reporting revenues are under the direction of the City Treasurer and water billing and color lection .duties are under the supervision of the water department. There has been no one with adequate authority above the departmental level to effect the degree of organization .and cooperation required to coordinate the accounting activities of the several departments. In our opinion, supervision and responsibility for these accounting and reporting functions should be vested in the Director of-Finance. Receiving of cash from the collector, and custody of all City funds -are the proper responsibility of the City Treasurer. We believe it would be advisable, as we have suggested in the past, to give further consideration to centralizing the cashiering activities of the City. At present there are at least four different :departments receiving cash from the public, 'and in some of these the same persons are involved in preparation and main- tenance of the accounting control documents. This arrangement .does not provide the See accompanying auditors' report. . p5 m TREASURER'S CASH.' (Continued•) degree of internal control which we believe is warranted in an operation producing revenues in excess of $4,000,000.00, Receipt of cash from the public should be the sole responsibility of the collector and accounting .controls should be vested in the accounting department, all under the supervision of the Director of Finance. Our recommendation would include the purchase of a remittance control machine providing for the validation of revenue source documents and an audit tape which records each transaction and the total revenues for the day. Deposits should be made daily;with the bank. A cash report should be prepared daily summarizing the revenues by account and indicating the numerical sequence of the various source document. After balancing to the days cash deposit, a copy of this report should be forwarded to the accounting department for posting to the accounting records. Numeric sequence of all source documents should be accounted for by the finance department. It has been our experience with numerous other cities that centralized cashiering is not only, feasible from an operational standpoint, but in nearly all cases increases the efficiency of the operation. The great majority of smaller cities and all of the larger ones with which we are associated are currently , utilizing centralized cashiering. We are confident any of these cities would be happy to answer any questions you may have regarding this operation. OPERATIONS: The City collected revenues during the year of approximately. $4,040,000.00 excluding utility operations. Utility operations produced additional revenues in excess of $300,000.00. These amounts represent an increase of approximately $900,000.00 over the preceding year. The increase by source excluding.water revenues are detailed in the following schedule : See accompanying auditors' report. =6 s OPERATIONS: (Continued) Increase 1962 1963 (Decrease) Property taxes $ 1,263,597 $ 1,460,240 $ 196,643 Sales taxes 178,776 227,205 48,429 Licenses and permits 508,769 716,227 207,458 City court fines 12,179 16,111 3,932 Interest on investments 24,584 46,949 22,365 Franchise payments 41,073 46,993 5,920 Land and building rental 23,538 29,355 5,817 Beach and pier rentals and concessions 33,996 28,899 (5,097) County aid, lifeguard service 53,000 55,201 2,201 Parking meters and parking lots 43,922 53,615 9,693 Royalties and easements 50,634 42,591 (8,043) Sale of land 14,103 1,909 (12,194) State gas tax apportionment 57,880 37,418 (20,462) Motor vehicle license apportionment 124,805 227,178 102,373 Subdivision park .and recreation fees 150,100 195,950 45,850 Sewer connection fees 171,678 163,442 (8,236) Sale of trunk sewers 23,029 23,029 -0- Drainage assessments 223,951 341,511 117,560 Tract engineering and inspection 151,053 199,637 48,584 Other 126,306 127,431 1,125 TOTAL. (EXCLUDING:WATER) $ 3.276,973 $ 4,040,891 763 918 The property tax rate remained constant for the year 1962-63 at $1.33 per $100.00 assessed value. Increased property tax revenues resulted from new con- struction added to the assessment rolls. The increase in licenses and permits is indicative of the increased building activity in the City over the past year. State gas tax funds are apportioned to the cities on a population basis in accordance with Sections 194 and 2107 of the Streets and Highways Code. The expenditures of these funds are closely supervised and controlled, and are the subject of special annual reports to the State Controller and State Division of Highways. A maximum of 40% of the total gas tax money accruing to the credit of the City each year may be spent for maintenance purposes. The remainder is restricted for construction of streets and highways. The City°s apportionment of See accompanying auditors' report. -7 OPERATIONS: (Continued) gas taxes are retained in the State Treasury until they are budgeted. After a formal budget contract is entered into between the City and the State, the money to cover the budget is deposited in- the City Treasury. During the current year $42,848.90 of gas tax funds were budgeted and received from the' State. Per Section 9751.21 of the City Ordinance Code each subdivider must deposit $50.00 for each lot in every development containing over 5 lots. These funds are restricted for acquisition of land for parks and recreation purposes only. During the year these funds amounted to $195,950.00 as compared to $150,100.00 in the preceding year. Subsequent to the period of our examination on July 15, 1963, the City Council established a business license fee of $100.00 per lot and repealed the provisions of the Ordinance Code requiring payment of the $50.00 per lot fee men- tioned above. Fees collected prior to July 15, 1963 will remain restricted for the purpose of acquiring land for parks and recreation. Under the business license ordinance the $100.00 per lot fee will become revenues of the General Fund. Under Chapters 35 and 36 of the Huntington Beach Municipal Code the City has established the Huntington Beacli. Water Department and the Huntington Beach Sanitation Department. During the year ended June 30, 1963, the major portion of the revenues derived from these departments were for sewer connection fees of $163,442.00 and retail sale of water of $285,349.00. Water acreage fees provided an additional $15,109.17. As noted previously the City has entered into a number of agreements providing for refund of water and sewer acreage fees in exchange for off-site development. by the subdivider. During our examination of the year ended June 30, 1962, we worked with the engineering department .to accumulate the necessary informa- See accompanying auditors' report.. -8- OPERATIONS: (Continued) tion for reporting these transactions at that date. .We also suggested to them that they keep a current record of these fees and amounts refunded or refundable. Because of other duties, the engineering department was unable to maintain these records during the current year, ..making it impracticable for us to determine the extent of the City's liability in connection therewith at June 30, 1963. Since this type of record is essentially an accounting record, it is suggested that the engineering department be requested to furnish the necessary information for proper accounting of these fees to the finance department at the time each fee is received. The finance department will then be able to keep a detail record, accounting for these fees in a proper manner. -We will be happy to discuss this problem in further detail with the new Finance Director at his convenience. See accompanying auditors' report. =9 CITY OF HUNTINGTON BEACH COMBINED BALANCE-SHEETS At June 30, 1963 Bond Bond Interest Treasurer's Special Capital Construc- and W.0.C.W.B. Depart- Special General General Revenue Outlay _Library Water tion Redemption Agency mental Assessment Bonded ASSETS Total _Fund Funds Funds Fund Fund Fund -Fund Fund Trust Fund Funds Debt Treasurer's cash $2,885,685.55 $ 891,319.46 $1,433,105.77 $158,665.41 $ 3,738.03 $ 170,734.70 $77,315.64 $47,211.54 $67,900.68 $28,328.50 $ 7,365.82 $ -0- Treasurer's cash - for Assessment District bonds and coupons 22,997.18 -0- -0- -0- -0- -0- -0- -0- -0- -0- 22,997.18 -0- Petty cash 3,000.00 3,000.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- .0- Deposit - W.O.C.W.B. 6,000.00 -0- -0- -0- -0- 6;000.00 -0- -0- -0- -0- -0- -0- Accounts receivable 10,470.04 -0- -0- -0- -0- 10:470.04 -0- -0- -0- -0- -0- -0- Interfund loans receivable 502,000.00 502,000.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- Due from other funds 358,087.69 358,081.69 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- Construction work in progress 515,482.95 -0- -0- -0- -0- 515,482.95 -0- -0- -0- -0- -0- -0= Fixed assets (net) 925,102.77 -0- -0- -0- -0- 925,102.77 -0- -0- -0- -0- -0- -0- Amount available and to be provided for Bond Interest and Redemption 777,650.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 777,650.00 TOTAL ASSETS $6,006,476.18 $1.754,407.15 $1,433,105.77 $158,665.41 $ 3.738.03 $1.627,790.46 $77,315.64 $47.211.54 $67.900.68 $28.328.50 ,$30.363.00 $777.650.00 LIABILITIES AND SURPLUS Accounts payable $ 158,570.00 $ 80,238.38 $ 30,877.01 $ 11,972.55 $13,392.14 $ 5,464.19 $ -0- $ -0- $16,625.73 $ -0- $ -0- $ -0- Payrolls payable 86,210.16 81,686.73 -0- -0- 2,963.00 1,560.43 -0- -0- -0- -0- -0- -0- Refundable acreage fees 11,346.00 -0- 11,346.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- Advances for construction 22,610.70 -0- -0- -0- -0- 22,610.70 -0- -0- -0- -0- -0- -0- Due to other funds 860,087.69 -0- -0- -0- -0- 860,087.69 -0- -0- -0- -0- -0- -0- Due Assessment District bondholders 22,997.18 -0- -0- -0- -0- -0- -0- -0- -0- -0- 22,997.18 -0- Interest payable in future years 147,650.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 147,650.00 General bonded debt 630,000.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- 630,000.00 Reserve for interfund loans receiv- able 502,000.00 502,000.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- Reserve for encumbrances 90,0.75.74 47,876.90 -0- 42,198.84_ -0- -0- -0- -0- -0- -0- -0- -0- Reserve for amount due from other funds 349,527.23 349,527.23 -0- 70- -0- -0- -0- -0- -0- -0- -0- -0- Reserve for payment of general obligation bonds 552,548.81 . -0- -0- -0- -0- 552,548.81 -0- -0- -0- -0- -0- -0- Reserve 'for future engineering 50,000.00 50,000.00 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- Reserve for contingencies 145,388.21 145,388.2.1 -0- -0- -0- -0- -0- -0- -0- -0- -0- -0- Fund balance 86,969.27 -0- -0- -0- -0- -0- -0- -0- 51,274.95 28,328.50 7,365.82 -0- Unappropriated surplus 2,104,976.55 497,689.70 1,390,882.76 104,494.02 (12,617.11) -0- 77,315.64 47,211.54 -0- -0- -0- -0- Retained income 72,625.82 -0- -0- -0- -0- 72,625.82 -0- -0- -0- -0- -0- -0- City contribution to Water Fund 92,607.51 -0- -0- -0- -0- 92,607.51 -0- -0- -0- -0- -0- -0- Contributions in aid of construction 20,285.31 -0- -0- -0- -0- 20,285.31 -0- -0- -0- -0- -0- -0- TOTAL LIABILITIES AND SURPLUS $6,006,476.18 $1,754,407.15 ,$1,433,105.77 $158,665.41 ,$ 3,738.03 $1,627,790.46 ,$77,315.64 $47,211.54 $67.900.68 $28,328.50 $30.363.00 $777,650.00 See accompanying auditors' report. -10- CITY OF HUNTINGTON BEACH STATEMENT'OF UNAPPROPRIATED SURPLUS For the year ended June 30, 1963 . Bond Special Capital Bond Interest and General Revenue Outlay Library Construction Redemption Total Fund Funds Fund Fund Fund Fund BALANCE, JULY 1, 1962 $ 2,554,172.68 $ 1,030,422.07 $ 1,099,843.42 $ 293,580.14 $ 7,735.97 $ 77,315.64 $ 45,275.44 ADD: Revenues 4,040,890.93 2,434,361.58 1,379,872.81 82,535.63 88,577.06 -0- 55,543.85- Encumbrances - prior year cancelled 26,787.44 26,787.44 -0- -0- -0- -0- -0- Reserve for authorized projects - cancelled 45,000.00 45,000.00 -0- -0- -0- -0- -0- Transfers received 621,410.54 621,410.54 TOTAL BALANCE AND ADDITIONS 7,288,261.59 4,157,981.63 2,479,716.23 376,115.77 96,313.03 77,315.64 100,819.29 DEDUCTIONS: Expenditures 3,589,513.80 2,676,522.32 521,030.68 229,422.91 108,930.14 -0- 53,607.75 Encumbrances 90,075.74 47,876.90 -0- 42,198.84 -0- -0- -0- Reserve for contingencies (net) 84,365.48 84,365.48 -0- -0- -0- -0- -0- Reserve for interfund loans receivable 502,000.00 502,000.00 -0- -0- -0- -0- -0- Reserve for amounts due from other funds 349,527.23 349,527.23 -0- -0- -0- -0- -0- Transfers to other funds 567,802.79 -0- 567,802.79 -0- -0- -0- -0- TOTAL DEDUCTIONS 5,183,285.04 3,660,291.93 1,088,833.47 271,621.75 108,930.14 -0- 53,607.75 BALANCE, JUNE 30, 1963 $ 2,104,976.55 $ 497,689.70 $ 1,390,882.76 104,494.02 $ (12,617.11) $ 77,315.64 ,$ 47,211.54 See accompanying auditors' report. -11- CITY OF HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1963 GENERAL FUND Encumbrances Unexpended and Projects Unencumbered Authorizations Expenditures Balance Authorized Balance City Council $ 11,671.98 $ 11,649.98 $ 22.00 $ -0- $ 22.00 City Administration 29,924.00 29,788.01 135.99 -0- 135.99 City Treasurer 8,465.89 8,488.75 (22.86) -0- (22.86) City Attorney 29,878.00 29,899.48 (21.48) -0- (21.48) City Clerk 32,702.00 32,672.83 29.17 -0- 29.17 Purchasing Department 10,244.20 10,063.62 180.58 -0- 180.58 City Collector Office 16,646.09 16,487.76 158.33 -0- 158.33 Elections 4,140.00 4,112.91 27.09 -0- 27.09 Planning Department 47,851.00 48,008.74 (157.74) -0- (157.74) Chamber of Commerce 12,000.00 12,000.00 -0- -0- -0- Celebrations 11,725.00 11,710.65 14.35 -0- 14.35 Government buildings 12,250.00 12,137.74 112.26 -0- 112.26 City general 370,180.56 367,584.65 2,595.91 12.56 2,583.35 Fire Department 246,943.24 247,037.06 (93.82) 450.00 (543.82) Weed abatement 27,372.00 27,406.66 (34.66) -0- (34.66) Police Department 384,267.59 386,236.60 (1,969.01) 32.95 (2,001.96) Lifeguard Department 143,261.00 154,359.24 (11,098.24) 110.14 (11,208.38) Civil Defense 4,264.25 4,194.24 70.01 75.00 (4.99) Building Department 142,543.00 141,058.33 1,484.67 -0- 1,484.67 Oil field inspection 3,900.00 3,492.91 407.09 -0- 407.09 Public Works Administration 43,755.00 43,033.66 721.34 -0- 721.34 Yard and shops 44,662.00 44,672.03 (10.03) -0- (10.03) Building maintenance 27,865.00 27,415.28 449.72 151.91 297.81 Engineering Department 74,856.00 74,703.90 152.10 8.90 143.20 Refuse collection 188,850.86 188,859.81 (8.95) -0- (8.95) Tract engineering and inspection 87,903.00 77,545.84 10,357.16 919.63 9,437.53 Sewer system 22,163.14 20,398.44 1,764.70 1,454.30 310.40 Flood control and drainage 25,000.00 956.38 24,043.62 -0- 24,043.62 Waste water disposal 3,800.00 3,330.30 469.70 -0- 469.70 Street construction 80,000.00 37,334.46 42,665.54 42,665.54 -0- Street maintenance 237,791.18 236,683.93 1,107.25 203.88 903.37 Street trees 17,977.75 17,685.08 292.67 291.20 1.47 Street cleaning 17,589.17 16,461.06 1,128.11 -0- 1,128.11 Street traffic control 27,815.58 26,685.93 1,129.65 925.00 204.65 Street lighting 91,545.16 85,209.77 6,335.39 -0- 6,335.39 Parking meters 13,925.00 13,014.12 910.88 120.00 790.88 Beach maintenance 42,567.01 43,018.05 (451.04) 133.87 (584.91) See accompanying auditors' report. -14- CITY OF'HUNTINGTON BEACH STATEMENT OF EXPENDITURES AND ENCUMBRANCES For the year ended June 30, 1963 GENERAL FUND (Continued) Encumbrances Unexpended and Projects Unencumbered Authorizations Expenditures Balance Authorized Balance Municipal pier $ 8,880.00 $ 7,502.68 $ 1,377.32 $ -0- $ 1,377.32 Municipal parks 46,081.72 42,117.33 3,964.39 260.97 3,703.42 Lake Park building 1,800.00 1,614.90 185.10 -0- 185.10 Municipal beach parking 11,401.59 8,929.83 2,471.76 -0- 2,471.76 Memorial Hall 6,110.00 5,506.34 603.66 -0- 603.66 Pavalon building 2,050.00 1,698.76 351.24 -0- 351.24 Recreation Department 89,700.00 93,754.28 (4,054.28) 61.05 (4,115.33) TOTAL EXPENDITURES AND ENCUMBRANCES $ 2,764,318.96 $ 2,676,522.32 $ 87,796.64 $ 47,876.90 $ 39,919.74 See accompanying auditors' report. -15- CITY OF HUNTINGTON .BEACH BALANCE SHEETS At June 30, 1963 SPECIAL REVENUE FUNDS Planned Local Drainage Special Park Special Animal Recreation Facilities -Sewer Acquisition Gas Tax License Fee ASSETS Total Fund Fund Fund Fund Fund Fund Treasurer's cash $ 1,433,105.77 $ 19,177.66 $ 212,185.39 $ 482,483.22 $ 473,577.79 $ 244,269.95 $ 1,411.76 TOTAL ASSETS $ 1,433,105.77 $ 19,177.66 $ 212,185.39 $ 482,483.22 $ 473,577.79 ,$ 244,269.95 $ 1,411.76 LIABILITIES AND SURPLUS Accounts payable $ 30,877.01 $ -0- $ 29,465.25 $ -0- $ -0- $ -0- $ 1,411.76 Acreage fees refundable 11,346.00 -0- -0- 11,346.00 -0- -0- -0- Unappropriated surplus 1,390,882.76 19,177.66 182,720.14 471,137.22 473,577.79 244,269.95 -0- TOTAL LIABILITIES AND SURPLUS $ 1,433,105.77 $ 19,177.66 $ 212= 185.3.9 $ 482,483.22 $ 473,577.79 $ 244,269.95 $ 1,411.76 See accompanying auditors' report. -16- CITY OF HUNTINGTON BEACH STATEMENT W UNAPPROPRIATED SURPLUS For the year ended June 30, 1963 SPECIAL REVENUE FUNDS Planned Local Special Special Music and Drainage Traffic Parking Auto In Park Gas Animal Promotion Recreation Facilities Sewer Safety Meter Lieu Tax Acquisition Tax License Fee Total Fund Fund Fund Fund Fund Fund Fund Fund Fund Fund BALANCE,. JULY 1, 1962 $1,099,843.42 $ -0- $ 12,731.02 $196,950.83 $330,019.13 $ -0- $ -0- $ -0- $358,721.39 $201,421.05 $ -0- ADD: Revenues 1,379,872.81 157,705.13 100,200.92 346,942.33 200,460.23 56,498.04 32,538.08 227,177.64 201,786.40 42,848.90 13,715.14 TOTAL BALANCE AND ADDITIONS 2,479,716.23 157,705.13 112,931.94 543,893.16 530,479.36 56,498.04 32,538.08 227,177.64 560,507.79 244,269.95 13,715.14 DEDUCT: Expenditures 521,030.68 -0- -0- 361,173.02 59,342.14 -0- -0- -0- 86,930.00 -0- 13,585.52 Transfers to other funds 567,802.79 1572705.13 93,754.28 -0- -0- 56,498.04 32,538.08 227,177.64 -0- -0- 129.62 TOTAL DEDUCTIONS 1,088,833.47 157,705.13 93175-4.28 361,173.02 592342.14 56,498.04 322538.08 227,177.64 86,930.00 -0- 13,715.14 BALANCE, JUNE 30, 1963 �$1,390,882.76 $ -0- $ 19.177.66 ,$182,720.14 $471,137.22 $ -0- ,$ -0- $ -0- $473.577.79 $244.269.95 $ -0- See accompanying auditors' report. -17- CITY OF HUNTINGTON BEACH STATEMENT 'OF REVENUES For the year ended June 30, 1963 SPECIAL REVENUE .FUNDS Planned Local Music and Drainage Traffic Parking Auto In Special Park Special Gas Animal Promotion Recreation Facilities Sewer Safety Meter Lieu Tax Acquisition Tax License Fee Total Fund Fund Fund Fund Fund Fund Fund Fund FVnd Fund Property taxes $ 242,515.08 $ 157,705.13 $ 84,809.95 $ -0- $ -0- $ -0- $ -0- $ -0- $ -0- $ -0- $ -0- Royalties and easements 3,243.67 -0- 3,243.67 -0- -0- -0- -0- -0- -0- -0- -0- Ocean View School agreement 7,000.00 -0- 7,000.00 -0- -0- -0- -0- -0- -0- -0- -0- Recreation Department fees and charges 5,147.30 -0- 5,147.30 -0- -0- -0- -0- -0- -0- -0- -0- Local assessments - Area #1 1,980.00 -0- -0- 1,980.00 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area #2 40,159.72 -0- -0- 40,159.72 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area #3 9,450.85 -0- -0- 9,450.85 _ -0- -0- -0- -0- -0- -0- -0- Local assessments - Area A 480.00 -0- -0- 480.00 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area #5 52,188.08 -0- -0- 52,188.08 -Om -0- -0- -0- -0- -0- -0- Local assessments - Area_#5A 49,636.80 -0- -0- 49,636.80 -0- -0- -0- -0- -0- -0- ap Local assessments - Area #5B 3,178.03 -0- -0- 3,178.03 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area PA 20,112.50 -0- -0- 20,112..50 -0- -0- -0- -0- -Do -0- -0- Local assessments - Area #7B 120,612.36 -0- -0- 120,612.36 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area-#9 29,800.61 . -0- -0- 29,800.61 -0- -0- -0- -0- -0- -0- -0- Local assessments - Area #10 7,406.40 -0- -0- 7,406.40 -0- -0- -0- -0- -0- -0- -0- Local assessments - Sugar Avenue storm drain 6,505.76 -0- -0- 6,505.76 -0- -0- -0- -0- -0- -0- -0- Sewer permits 163,441.84 -0- -0- -0- 163,441.84 -0- -0- -0- -0- -0- -0- Interest 22,130.07 -0- -0- 5,431.22 5,431.23 -0- -0- -0- 5,836.40 5,431.22 -0- Local assessments 8,558.16 -0- -0- -0- 8,558.16 -0- -0- -0- -0- -0- -0- Sale of real and personal property 23,029.00 -0- -0- -0- 23,029.00 -0- -0- -0- -0- -0- -0- Vehicle code fines 56,498.04 -0- -0- -0- -0- 56,498.04 -0- -0- -0- -0- -0- Parking meter collections 32,538.08 -0- -0- -0- -0- -0- 32,538.08 -0- -0- -0- -0- Motor vehicle license fees 227,177.64 -0- -0- -0- -0- -0- -0- 227,177.64 -0- -0- -0- State gasoline taxes 37,417.68 -0- -0- -0- -0- -0- -0- -0- -0- 37,417.68 -0- Subdivision lot charge 195,950.00 -0- -0- -0- -0- -0- -0- -0- 195,950;00 -0- -0- Animal licenses 13,715.14 -0- -0- -0- -0- -0- -0- -0- -0- -0- 13,715.14 TOTAL ,$ 1,379,872.81 $ 157,705.13 $ 100,200.92 S 346,942.33 $ 200,460.23 ,$ 56,498.04 $ 32,538.08 S 227.177.64 $ 201,786.40 $ 42,848.90 $ 13,715.14 See accompanying auditors' report. -18= CITY-OF HUNTINGTON BEACH STATEMENT`OF EXPENDITURES For the year ended June 30, 1963 SPECIAL REVENUE FUNDS Planned Local Drainage Special Park Animal Facilities Sewer Acquisition License Fee Total Fund Fund Fund Fund . Drainage improvements : Drainage Area #2 $ 95,441.79 $ 95,441.79 $ -0- $ -0- $ -0- Drainage Area_#3 9,708.46 9,708.46 -0- -0- -0- Drainage Area #5 65,955.39 65,955.39 -0- -0- -0- Drainage Area #5 A 67,914.83 67,914.83 -0- -0- -0- Drainage Area #7A 20,112.50 20,112.50 -0- -0- -0- Drainage Area #7B 86,109.86 86,109.86 -0- -0- -0- Sugar Avenue storm drain 15,930.19 15,930.19 -0- -0- -0- Refunds and reimbursements 8,443.82 -0- 8,443.82 -0- -0- Right of.Way acquisition 16,665.00 -0- 16,665.00 -0- -0- Sanitary. sewers : Edwards - from Slater to Hiel 22,390.68 -0- 22,390.68 -0- -0- Beach. - from Slater to Ellis 3,702.07 -0- 3,702.07 -0- -0- Other improvements 4,000.57 -0- 4,000.57 -0- -0- Sewer connection fee - Orange County Sanitary District 25.00 -0- 25.00 -0- -0- City participation in Assessment District #6203 4,115.00 -0- 4,115.00 -0- -0- General supplies 485.16 -0- -0- -0- 485.16 Contractual services - 'Humane Society 13,100.36 -0- -0- -0- 13,100.36 Purchase of 2.11 acres for park in Tr. 4493 40,000.00 -0- -0- 40,000.00 -0- Reimburse General Fund for Muroy Park site 44,730.00 -0- -0- 44,730.00 -0- Refunds 2,200.00 -0- -0- 2,200.00 -0- TOTAL $ 521,030.68 361,173.02 $ 59,342.14 86,930.00 $ 13,585-.52 See accompanying auditors' report.. -19- CITY,OF HUNTINGTON BEACH .STATEMENT OF EXPENDITURES AND ENCUMBRANCES / For the year ended June 30, 1963 SPECIAL CAPITAL OUTLAY FUND Unexpended Encumbered Unencumbered Appropriations Expenditures Balance June 30, 1963 Balance Salaries $ -0- $ 1,458.21 $ (1,458.21) $ -0- $ (1,458.21) Building alterations 25,000.00 4,555.41 20,444.59 -0- 20,444.59 Parking lot -0- 8,854.96 (8,854.96) -0- (8,854.96) Building alterations - City Hall -0- 6,046.51 (6,046.51) -0- (6,046.51) Doyle and Shields Fire Station 50,000.00 125,381.34 (75,381.34) -0- (75,381.34) Fire trucks 77,413.17 41,089.74 36,323.43 38,745.07 (2,421.64) Fire equipment 5,497.00 5,113.08 383.92 -0- 383.92 Land for future fire station - Bushard North of Adams -0- 9,000.00 (9,000.00) -0- (9,000.00) Goldenwest Park materials -0- 7,694.01 (7,694.01) 434.05 (8,128.06) Library bookmobile 17,000.00 16,510.39 489.61 -0- 489.61 Library books 2,625.00 2,622.82 2.18 -0- 2.18 City parking lot -0- 1,096.44 (1,096.44) -0- (1,096.44) Brunswick Park rest rooms -0- -0- -0- 3,019.72 (3,019.72) TOTAL SPECIAL CAPITAL OUTLAY FUND $ 177,535.17 $ 229,422.91 $(51,887.74) $ 42,198.84 $(94,086.58) LIBRARY FUND Salaries $ 81,965.00 $ 58,806.45 $ 23,158.55 $ -0- $ 23,158.55 Repair labor 300.00 545.52 (245.52) -0- (245.52) Materials and supplies 3,096.00 5,231.20 (2,135.20) -0- (2,135.20) Books and subscriptions 16,00000 34,050.49 (18,050.49) -0- (18,050.49) Utilities 1,700.00 2,262.01 (562.01) -0- (562.01) Telephone 250.00 808.77 (558.77) -0- (558.77) Contract Service - branch rental 100.00 200.00 (100.00) -0- (100.00) Repairs - binding 1,500.00 1,780.16 (280.16) -0- (280.16) Building repairs 1,400.00 488.18 911.82 -0- 911.82 Miscellaneous and sundry 1,300.00 1,479.24 (179.24) -0- (179.24) Equipment and improvements 865.00 3,234.15 (2,369.15) -0- (2,369.15) Auto expense 600.00 43.97 556.03 -0- 556.03 TOTAL LIBRARY FUND $ 109,076.00 $ 108,930.14 $ 145.86 $ -0- S 145.86 See accompanying auditors' report. -21- CITY OF HUNTINGTON BEACH STATEMENT OF REVENUES For the year ended June 30, 1963 GENERAL FUND Over or Budget Actual (Under) Estimate Revenue Estimate TAXES: Property taxes $ 960,000.00 $ 938,967.80 $ (21,032.20) Interest and penalties on delinquent taxes 1,700.00 -Om (1,700.00) .. Solvent credits 200.00 392.67 192.67 . Water utilities in lieu taxes v0- 8,560.46 8,560.46 Franchise .. utility 30,000.00 37,006.58 7,006.58 Franchise m dry gas 4,000.00 3,070.26 (929.74) Franchise - pipeline 9,000.00 6,916.28 (2,083.72) Sales and use taxes 240,000.00 227.,204.65 (12,795.35) TOTAL TAXES 1,244,900.00 1.31222,118.70 (22,781.30) LICENSES AND PERMITS: .Business licenses 65,000.00 80,847.58 15,847.58 Animal licenses 1,000.00 m0- (1,000.00) Bicycle licenses 150.00 560.35 410.35 Oil derrick licenses 18,500.00 19,274.40 774.40 Journeyman plumbers certificate 100.00 542.50 442.50 Building permits 180,000.00 368,813.75 188,813.75 Plumbing permits 50,000.00 91,460.93 41,460.93 Electrical permits 50,000.00 81,967.22 31,967.22 Heating permits 12,000.00 18,050.50 6,050.50 Excavation, streets and curb permits 14,000.00 31,059.45 . 17,059.45 Waste water disposal permits and fees 21,000.00 20,735.00 (265.00) Other permits 2,000:00 2,915.50 915.50 TOTAL _LICENSES AND PERMITS 413,750:00 716,227.18 302',477.18 FINES AND FORFEITURES: Court fines - non-traffic 16,000.00 16,110.90 110.90 CHARGES FOR. USE OF MONEY AND PROPERTY: Interest income 15,000.00 19,387.46 4,387.46 Land rental 21,000.00 17,860.50 (3,139.50) Building rental 8,000.00 11,494.50 3,494.50 Pier rentals and concessions 9,000.00 7,615.74 (1,384.26) Beach rentals and concessions 28,000.00 21,283.54 (6,716.46) Golf course rental 4,000.00 . 4,553.38 553.38 Royalties and easements 50,000.00 39,347.-31 (10,652.69) Parking lot collections 20,000.00 21,077.25 1,077.25 Other revenuerfrom use of money and property 1,500.00 38.51 (1,461.49) TOTAL CHARGES FOR USE OF MONEY AND PROPERTY 156,500.00 142,658.19 (13,841.815 See accomnanvinQ auditors' report. ,, CITY OF HUNTINGTON BEACH STATEMENT OF REVENUES For the year ended June 30, 1963 GENERAL FUND (Continued) Over or Budget Actual (Under) Estimate Revenue Estimate REVENUE FROM OTHER AGENCIES: Trailer coach license fees $ 4,000.00 $ 5,062.36 $ 1,062.36 State alcoholic beverage license fees 8,000.00 10,329.30 2,329.30 County grants street construction 55,000.00 8,100.19 (46,899.81) Other County grants 54,000.00 55,200.80 1,200.80 Other revenue from other agencies -0- 964.19 964.19 TOTAL REVENUE FROM OTHER AGENCIES 121,000.00 79,656.84 (41,343.16) CHARGES FOR CURRENT SERVICES: Zoning and subdivision fees 12,000.00 15,604.00 3,604.00 Oil well application fees 5,000.00 6,400.00 1,400.00 Sale of maps and publications 1,000.00 1,714.02 714.02 Special police department services 1,100.00 5,234.15 4,134.75 Engineering fees, inspection and other (tract) 100,000.00 199,636.64 99,636.64 Local assessments 7,000.00 14,733.94 7,733.94 Other charges for current services 1,0.00.00 542.97 (457.03) TOTAL CHARGES FOR CURRENT SERVICES 127,100.00 243,866.32 116,766.32 REVENUE FROM SALE OF PROPERTY: Sale of real and personal property 5,000.00 1,908.81 (3,091.19) OTHER REVENUES: . Cash over and short -0- (13.75) (13.75) Other revenue 15,000.00 11,828.39 (3,171.61) TOTAL OTHER REVENUE 15,000.00 11,814.64 (3,185.36) TOTAL REVENUES $ 2,099,250.00 ,$ 2,434,361.58 $ 335,111.58 ,_See accompanying auditors' report. -13� CITY OF HUNTINGTON BEACH STATEMENT .OF REVENUES For the year ended June 30, 1963 SPECIAL CAPITAL OUTLAY FUND Over or (Under) Estimated Actual Estimate Property taxes • $ -71,80000 $ 77,104.41 $ 5,304.41 Interest 4,500.00 5,43.1.22 931.22 ._ TOTAL $ 76,300.00 ,$ 82,535.63 $ 6,235.63 LIBRARY FUND Property taxes $ 70,500.00 $ _83,960.56 $ 13,460.56 Library fines and fees 2,000.00 4,616.50 2,616.50 TOTAL $ 72,500.00 $ 889577 .06 ,$ 16,077.06 . See accompanying auditors' report, . -20- CITY'OF HUNTINGTON"BEACH BALANCE SHEET At June 30, 1963 WATER FUND ASSETS Treasurer's cash $ 170,734.70 Deposit with W.0.C.W.B. 6,000.00 Accounts receivable 10,470.04 Plant in service - Mains - transmission and distribution $ 806,419.37 Reservoirs 102008.46 Wells 24:239.54 Services 23,775.62 General 13,250.27 Total Plant in Service 969,693.26 Less allowance for depreciation 44,590.49 925,102.77 Construction work in progress 515,482.95 TOTAL ASSETS $ 1,627,790.46 LIABILITIES AND SURPLUS Accounts payable $ 7,024.62 Due to other funds 860,087.69 Advances for construction 22,610.70 Contribution in aid of construction 20,285.31 City's contributions to Water Fund 92,607.51 Reserve for repayment of bonds 552,548.81 Retained earnings 72,625.82 TOTAL LIABILITIES AND SURPLUS $ 1,627,790.46 _ See accompanying auditors' report. . -22- CITY OF HUNTINGTON BEACH STATEMENT'OF RETAINED INCOME For the year ended June 30, 1963 WATER FUND BALANCE, .JULY 1, 1962 $ 13,982.62 ADD: Net income for the year 58,643.20 BALANCE, JUNE 30, 1963 $ 72,625.82 See accompanying auditors° report. -23- CITY OF HUNTINGTON BEACH STATEMENT OF INCOME For the year ended June 30, 1963 WATER FUND OPERATING .REVENUE: Metered sales $ 251,305.62 Unmetered sales 34,043.12 TOTAL OPERATING .REVENUE 285,348.74 OPERATING EXPENSE: Source of supply: Operation $ 3.70 Purchased water 58,395.46 Power and pumping: Operation 817.42 Purchased power 465.00 Maintenance 4,198.17 .Water treatment : Operation 1,002.64 Maintenance 947.82 Transmission -and distribution: Operation 98,702.71 Maintenance 6,552.69 Customer Accounting: Meter reading 6,645.46 Billing 8,114.84 Other 105.68 Administrative and general : Salaries, administrative 4,237.14 Salaries, office 2,823.35 Office supplies 897.66 Utilities 14.15 General maintenance 1.00 Transportation expense 360.11 Retirement 4,087.59 Other 343.77 TOTAL OPERATING EXPENSE 198,716.36 OPERATING INCOME 86,632.38 OTHER INCOME: Acreage fees 15,109.17 Other 2,918.20 TOTAL.OTHER INCOME 18,027.37 OTHER -DEDUCTIONS: Depreciation 16,867.09 Contribution to City-Interest on G. O. Bonds 18,607.75 Payments to City in lieu of taxes 8,560.46 Others 1,981.25 TOTAL OTHER DEDUCTIONS 46,016.55 NET OTHER INCOME AND DEDUCTIONS (27,989.18) NET INCOME $ 58,643.20 See accompanying auditors' report. o24o