Cities Annual Report FY 2006-07

8/2/2019 Cities Annual Report FY 2006-07

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JOHN CHIANG

California State Controller

March 30, 2009

To the Citizens, Governor, and Membersof the Legislature of the State of California:

I am pleased to present the 97th edition of the Cities Annual Report . This report is a compilationof the financial data pertinent to the operation of California’s city governments. It presents thecities’ costs of providing an array of valuable public services, as well as the means by which they

finance those services.

Although my staff members made a considerable effort to review the presented information foraccuracy, it should be noted that they compiled the data from unaudited city reports submitted tothe State Controller’s Office. The classification, in this report, of revenues by source andexpenditures by function is in accordance with Government Code section 53892.

Following are highlights of the financial activities of California’s cities for the fiscal year endedJune 30, 2007.

• Total revenues increased from $48.9 billion in the 2005-06 fiscal year to $55.0 billion in the2006-07 fiscal year. Electric activities, the largest revenue source, increased from $4.8 billionto $5.0 billion, a 4.41% increase.

• Total expenditures increased from $45.4 billion in the 2005-06 fiscal year to $52.4 billion inthe 2006-07 fiscal year. Police activities, the largest expenditure function, increased from$7.9 billion to $8.7 billion, a 10.84% increase.

• Total outstanding long-term debt increased from $48.3 billion in the 2005-06 fiscal year to$55.5 billion in the 2006-07 fiscal year. Revenue bonds accounted for the largest portion of debt, increasing from $19.2 billion to $19.9 billion, a 3.28% increase.

I would like to thank my staff and the many local government representatives who assisted inproviding my office with this information in a timely manner. I would also like to thank thoseCalifornia taxpayers who are taking the time to review this report in order to more effectively

participate in the decision-making process.

Sincerely,

Original Signed By:

JOHN CHIANGCalifornia State Controller



This Page Intentionally Left Blank



Contents

INTRODUCTION................................................................................................ iii

Use of the Publication...................................................................................................... iii

City Revenues.................................................................................................................. v

City Expenditures............................................................................................................. xx

Outstanding Long-Term Indebtedness............................................................................. xxviii

City Assessed Valuation, Taxes Allocated, and Taxes Levied........................................ xxxii

City Appropriation Limit and Total Annual Appropriations Subject to the Limit .......... xxxiii

Cities That Failed to File.................................................................................................. xxxiii

City Incorporation............................................................................................................ xxxiii

FINANCIAL SECTION

Table 1. Alphabetical List of Cities Showing Population Data, County Location,

and Class ......................................................................................................... 1

Table 2. Alphabetical List of Cities by County Showing Population Data

and Class ......................................................................................................... 7

Table 3. Statement of Revenues.................................................................................... 13

Table 4. Statement of Expenditures .............................................................................. 253

Table 5. Statement of Long-Term Indebtedness........................................................... 493

Table 6. 2007-08 Assessed Valuation and Property Taxes Allocated and Levied ....... 615

Table 7. Appropriation Limit and Total Annual Appropriations Subject to

the Limit.......................................................................................................... 626

SUPPLEMENTAL INFORMATION

Appendix A: Definitions................................................................................................... 635

Appendix B: Notes to Tables............................................................................................ 639

State Controller’s Office Publication List......................................................................... 645

Acknowledgements........................................................................................................... 646






iii

Government Code section 12463 directs the California State Controller to

annually compile and report to the public the financial transactions of California’s cities. This Cities Annual Report presents financial transactions

for the period of July 1, 2006, through June 30, 2007, for 470 of 478

incorporated cities that filed reports for this publication.

All data presented within this report were compiled from the Cities Financial

Transactions Reports. These reports were, for the most part, unaudited.

Nevertheless, the information contained herein is still useful to those

interested in examining the financial transactions of individual cities,

understanding trends, and comparing various city governments’ expenditures

of taxpayer dollars.

Cities lack a prescribed uniform system of accounting. Therefore, readers

should be cautious when making comparisons, because what comprises a

piece of data may differ from one city to the next.

This publication does not follow Government Accounting Standards Board

(GASB) Statements No. 14 and 39 regarding the presentation of component

units. Some cities have special districts for which the city council acts as the

board of directors. GASB Statements No. 14 and 39 require local

governments to combine such entities in their financial statements.

However, we excluded city-governed districts from this publication because

of Government Code section 12463.1, which requires us to report them in the

Special Districts Annual Report , also published by the California State

Controller’s Office.

This publication provides statistical data on revenues, expenditures, long-

term indebtedness, appropriation limits, and total annual appropriations

subject to the limit.

Table 1 presents an alphabetical listing of cities. Also listed are the cities’

estimated populations as of June 30, 2007, the 2000 federal census figures,the county location, and the type of government — Chartered or General

Law — under which each city operates.

Table 2 presents an alphabetical listing of cities by county location, showing

the same information as in Table 1.

Introduction

Use of the

Publication



Cities Annual Report

iv

Table 3 presents city revenues, categorized as functional or general revenues.

Functional revenues are revenues that are either generated from direct

services or associated with a specific service, such as grant conditions or

statutory requirements. General revenues are revenues that cannot be

associated with a specific service.

Note that we consolidated within these tables revenues from general

government and city-owned enterprises. Total revenues do not include

special assessment funds (i.e., those authorized by the Improvement Acts of

1911 and 1915, etc.), internal service funds, pension trusts, or agency funds

transactions. Also, note that the “% of the State Total” column in the State

Totals section may not add to 100.00, due to rounding.

Table 4 presents expenditures from general government and city-owned

enterprise activities. Expenditures presented in these tables are composed of

operating expenditures and capital outlay. Operating expenditures include

debt service and exclude depreciation expense of enterprise funds. Also, notethat the “%” column in the State Totals section may not add to 100.00, due to

rounding.

Table 5 presents government financing from outstanding long-term

indebtedness as of June 30, 2007. We include, for each city, additional

information on bonded indebtedness, future lease payments, financing

obligations provided by federal and state agencies, and special assessment

acts. We also include in this table debt retired during the reporting period.

Table 6 presents the assessed valuation and property taxes allocated and

levied for the 2007-08 fiscal year, as of September 1, 2007.

Table 7 presents appropriation limits and total annual appropriations subject

to the limit as of June 30, 2007. This information is unaudited and is

presented as submitted to the California State Controller’s Office.

The City and County of San Francisco has a unique status as both a city and

a county entity. Although we include it in the State Totals at the end of each

table, we do not include it in the Introduction section of this publication, in

order to maintain consistency with prior year publications. Readers can find

additional financial data regarding the City and County of San Francisco inthe Counties Annual Report, also published by the California State

Controller’s Office.



Introduction

v

Figure 1 details city revenues, presented as functional and general.Functional revenues are defined as those revenues that can be associated withand allocated to one or more expenditure functions and that meet one of thefollowing criteria: 1) The revenue is generated in the form of fees andcharges for direct services; or 2) The revenue is associated with a specificservice tied to external requirements of grants, bond or sale agreements, and

statutory or charter requirements. General revenues are defined as revenuesthat cannot be associated with a specific expenditure. Examples are propertytaxes (other than voter-approved indebtedness), sales taxes, and businesslicense taxes.

For the fiscal year ended June 30, 2007, total revenues generated fromgeneral government and city-owned enterprises amounted to $55.0 billion, anincrease of $6.1 billion from the prior year. Of the aggregate city revenues,functional revenues amounted to $35.6 billion (64.73%), an increase of 11.32% from the prior year, and general revenues amounted to $19.4 billion(35.27%), an increase of 14.33% from the prior year.

Electric activities, at $5.0 billion, or 14.06% of total functional revenues,generated the largest single source of functional revenues and 9.10% of theaggregate city revenues. Electric activity revenues increased by$211.4 million (4.41%) from the prior year.

Sales and use taxes, at $3.8 billion, or 19.72% of total general revenues,provided the largest source of general revenues and 6.96% of the aggregatecity revenues. The increase in sales and use tax revenues, amounted to$252.7 million (7.08%) over the prior year. This is the third year for the shiftof 0.25% Bradley-Burns sales and use tax from the cities to the State to repayEconomic Recovery Bonds. In exchange, cities received a matching amountfrom the county Educational Revenue Augmentation Fund (ERAF). Anyreduction in the ERAF is subsidized by the State’s General Fund. Thisshifting of revenues is a revenue source also known as In-Lieu Local Salesand Use Tax (see Appendix A).

Figure 2 depicts total revenues by source. The taxes and current servicecharges categories are further depicted in Figures 3 and 4.

City Revenues




vi

Figure 1

Revenues by Source and Percent of Total(Excluding the City and County of San Francisco)

(Amounts in thousands)

Sources

Functional

Revenues

Percent

of Total

Functional

Revenues

General

Revenues

Percent

of Total

General

Revenues

Total

Revenues 1,2

Percent

of Total

Revenues

Taxes

Property...................................................... $ ⎯ ⎯ % $ 4,290,708 22.13 % $ 4,290,708 7.80 %

Voter-Approved Indebtedness.................... 442,321 1.24 ⎯ ⎯ 442,321 0.81

Sales and Use ............................................ ⎯ ⎯ 3,823,850 19.72 3,823,850 6.96

Transportation ............................................ 766,143 2.15 ⎯ ⎯ 766,143 1.39

Business License ....................................... ⎯ ⎯ 1,062,268 5.48 1,062,268 1.93

Utility Users ................................................ ⎯ ⎯ 1,675,526 8.64 1,675,526 3.05

Other .......................................................... 995,878 2.80 6,190,197 31.93 7,186,075 13.07

Total Taxes ............................................. 2,204,342 6.19 17,042,549 87.90 19,246,891 35.01

Special Benefit Assessments ........................ 682,635 1.92 ⎯ ⎯ 682,635 1.24

Licenses and Permits .................................... 729,057 2.05 32,058 0.17 761,115 1.38

Fines and Forfeitures ..................................... 419,949 1.18 168,096 0.87 588,045 1.07

Revenues From Use of

Money and Property ................................... 1,509,631 4.24 1,101,951 5.68 2,611,582 4.75

Intergovernmental Agencies

State ........................................................... 1,848,174 5.19 404,140 2.08 2,252,314 4.10

Federal ....................................................... 2,137,736 6.01 ⎯ ⎯ 2,137,736 3.89

County and Other ....................................... 298,368 0.84 119,639 0.62 418,007 0.76

Total Intergovernmental Agencies .......... 4,284,278 12.04 523,779 2.70 4,808,057 8.75

Current Service Charges

Sewer Service Charges

and Connection Fees.............................. 2,743,061 7.71 ⎯ ⎯

2,743,061 4.99Solid Waste ................................................ 1,482,336 4.17 ⎯ ⎯ 1,482,336 2.70

Park and Recreation Fees.......................... 462,951 1.30 ⎯ ⎯ 462,951 0.84

Water Service Charges

and Connection Fees.............................. 3,761,885 10.57 ⎯ ⎯ 3,761,885 6.84

Electric........................................................ 5,003,497 14.06 ⎯ ⎯ 5,003,497 9.10

Airport......................................................... 1,038,726 2.92 ⎯ ⎯ 1,038,726 1.89

Ports and Harbors ...................................... 969,061 2.72 ⎯ ⎯ 969,061 1.76

Quasi-External Transactions...................... 367,792 1.03 ⎯ ⎯ 367,792 0.67

Other........................................................... 4,046,071 11.37 ⎯ ⎯ 4,046,071 7.36

Total Current Service Charges................ 19,875,380 55.85 ⎯ ⎯ 19,875,380 36.15

Other Revenues.... .. ... ... ... .. ... ... ... .. ... ... ... .. ... ... 2,736,319 7.69 519,573 2.68 3,255,892 5.92

Other Financing Sources

Sale of Bonds............................................. 1,172,567 3.29 ⎯ ⎯ 1,172,567 2.13

Notes and Other......................................... 1,975,774 5.55 ⎯ ⎯ 1,975,774 3.60

Total Other Financing Sources ............... 3,148,341 8.84 ⎯ ⎯ 3,148,341 5.73

Grand Total ............................................ $ 35,589,932 100.00 % $ 19,388,006 100.00 % $ 54,977,938 100.00 %

1Revenues do not include operating transfers, pension trust and agency funds, and internal service fund transactions.

2 Revenues from general government and city-owned enterprise activities are included.



Introduction

vii

Figure 2

Total Revenues by Source(Excluding the City and County of San Francisco)

Figure 3 Figure 4 Total Taxes by Source(Excluding the City and County of San Francisco)

Total Current Service Charges by Source(Excluding the City and County of San Francisco)

Revenues From Use

of Money and

Property

4.75%

Current Service

Charges

36.15%

Taxes

35.01%

Intergovernmental

Agencies8.75%

Special Benefit

Assessments,

Licenses andPermits, and Fines

and Forfeitures

3.69%

Other Revenues and

Other Financing

Sources

11.65%

Sales and Use

19.87%

Business

License

5.52%

Transportation

3.98%

Utility Users

8.70%

Other

37.34%

Property

22.29%

Voter-

Approved

Indebtedness

2.30%

Electric

25.17%

Airport

5.23%

Ports and

Harbors

4.87%

Quasi-

External

Transactions

1.85%

Solid Waste

7.46%

Water Service

Charges and

Connection

Fees

18.93%

Other

20.36%

Park and

Recreation

Fees

2.33%

Sewer

Service

Charges and

Connection

Fees

13.80%




viii

Property taxes, which include secured, unsecured, supplemental roll, and anyad valorem taxes levied above the 1% rate, accounted for $4.7 billion, or8.61% of the aggregate city revenues. This represents a 22.20% increasefrom the prior year. Generally, secured and unsecured property taxes are notrestricted in their use, except for levies in excess of 1%. These levies arerestricted for payment of voter-approved debt approved prior to July 1, 1978,

or after July 1, 1986. See Figure 5 for a 10-year comparison.

Figure 5

Property Taxes and Voter-Approved Indebtedness(Excluding the City and County of San Francisco)(Amounts in thousands)

Year

Property

Taxes

Percentage

Increase

(Decrease)

From

Prior Year

Voter-

Approved

Indebtedness

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

Percent

of Total

Revenues

1997-98.... ... ... .. ... ... ... .. ... ... ... ... $ 2,007,849 6.46 % $ 207,738 4.35 % $ 2,215,587 6.26 % 7.17 %

1998-99................................... 2,114,581 5.32 210,083 1.13 2,324,664 4.92 7.08

1999-00................................... 2,284,171 8.02 231,230 10.07 2,515,401 8.20 7.25

2000-01................................... 2,503,706 9.61 222,307 (3.86) 2,726,013 8.37 6.78

2001-02................................... 2,713,861 8.39 235,669 6.01 2,949,530 8.20 7.45

2002-03................................... 2,930,816 7.99 283,905 20.47 1 3,214,721 8.99 7.58

2003-04................................... 3,145,528 7.33 316,027 11.31 3,461,555 7.68 8.09

2004-05................................... 3,287,488 4.51 395,383 25.11 2 3,682,871 6.39 8.07

2005-06................................... 3,469,696 5.54 403,513 2.06 3,873,209 5.17 7.91

2006-07................................... 4,290,708 23.663

442,321 9.62 4,733,029 22.20 8.61

1The increase in Voter-Approved Indebtedness was mainly due to an additional $5.4 million, $16.0 million, and $17.2 million in

voter- approved indebtedness property taxes reported by the cities of Berkeley, Los Angeles, and Oakland, respectively.

2The increase in Voter-Approved Indebtedness was mainly due to an additional $28.8 million and $27.8 million in voter-approved

indebtedness property taxes reported by the cities of Los Angeles and Oakland, respectively.

3The increase in Property Taxes was mainly due to the City of San Diego failing to file its 2005-06 Financial Transactions Report.

The statewide sales and use tax rate is 7.25%. Revenues from this tax areallocated as follows: 5.00% goes to the State; 0.75% is shared by cities andcounties; 0.50% goes to cities and counties for the Public Safety Fund, to beused for police, fire, and other public safety operations; 0.50% is allocated tothe State’s Local Revenue Fund, which is currently being used for varioushealth and social service programs; 0.25% is allocated to the State's FiscalRecovery Fund, which is used to pay for bonds issued for deficit reduction;and 0.25% may be allocated to cities and counties in the form of transportation tax monies from the State.

An additional amount of sales tax, up to 1.50% above the statewide 7.25%rate, can be levied on a countywide basis, primarily for transportation-related purposes. Twenty-six of the 58 counties levy an additional tax.

As shown in Figure 1, the cities’ share of the sales and use taxes on retailsales and other taxable transactions within the incorporated area amounted to$3.8 billion, or 6.96% of the aggregate city revenues, an increase of $252.7 million (7.08%) from the prior year. The portion representing thetransportation tax amounted to $766.1 million, or 1.39% of the aggregate city

Property Taxes and

Voter-Approved

Indebtedness

Sales and Use Taxes

and Transportation

Tax



Introduction

ix

revenues, an increase of $84.6 million (12.41%) from the prior year.The $4.6 billion reported by cities from sales and use taxes and thetransportation tax constituted 8.35% of the aggregate city revenues, a 7.93%increase from the prior year.

This is the third year for the shift of 0.25% Bradley-Burns sales and use tax

from the cities to the State to repay Economic Recovery Bonds issued in the2004-05 fiscal year. In exchange, cities receive a matching amount from thecounty Educational Revenue Augmentation Fund (ERAF). Any reduction inthe ERAF is subsidized by the State’s General Fund. This shifting of revenues is a revenue source also known as In-Lieu Local Sales and Use Tax(see Appendix A).

See Figure 6 for a 10-year comparison.

Figure 6

Sales and Use Taxes and Transportation Tax(Excluding the City and County of San Francisco)


Year

Sales and

Use Taxes

Percentage

Increase

(Decrease)

From

Prior Year

Transportation

Tax

Percentage

Increase

(Decrease)

From

Prior Year

Total

Percentage

Increase

(Decrease)

From

Prior Year

Percent

of Total

Revenues

1997-98 ................................. $ 3,024,533 7.52 % $ 444,264 (1.53) % $ 3,468,797 6.27 % 11.23 %

1998-99................................. 3,185,324 5.32 434,382 (2.22) 3,619,706 4.35 11.03

1999-00................................. 3,553,994 11.57 468,889 7.94 4,022,883 11.14 11.58

2000-01................................. 3,952,059 11.20 436,118 (6.99) 4,388,177 9.08 10.93

2001-02................................. 3,828,356 (3.13) 472,817 8.41 4,301,173 (1.98) 10.86

2002-03................................. 3,960,907 3.46 505,943 7.01 4,466,850 3.85 10.52

2003-04................................. 4,199,160 6.02 629,296 24.38 4,828,456 8.10 11.282004-05................................. 3,493,528 (16.80) 1 638,465 1.46 4,131,993 (14.42) 9.06

2005-06................................. 3,571,108 2.22 681,545 6.75 4,252,653 2.92 8.69

2006-07................................. 3,823,850 7.082

766,143 12.41 4,589,993 7.93 8.35

1The decrease in Sales and Use Taxes is a result of SB 1096, Chapter 211, Statutes of 2004, which shifted the allocation of 0.25%

sales tax from cities to the State.

2The increase in Sales and Use Taxes was mainly due to the City of San Diego failing to file its 2005-06 Financial Transactions

Report.

California cities received $1.1 billion from business license taxes, a 8.64%increase from the prior year. These revenues are generated from businesslicense ordinances based on flat-rate charges, as well as from those

ordinances based on the number of employees, receipts, sales, or quantity of product produced.

Another revenue source is the utility users tax, which is a tax levied on publicutilities. This revenue amounted to $1.7 billion, a 2.35% increase from theprior year. Generally, these revenues are unrestricted as to their use.


Business License and

Utility Users Taxes




x

Figure 7

Business License and Utility Users Taxes(Excluding the City and County of San Francisco)


Year

Business

License

Tax

PercentageIncrease

From

Prior Year

Utility

Users

Tax

Percentage

Increase (Decrease)

From

Prior Year Total

Percentage

Increase (Decrease)

From

Prior Year

1997-98.............................................. $ 676,655 3.28 % $ 1,234,236 3.15 % $ 1,910,891 3.19 %

1998-99.............................................. 707,247 4.52 1,253,864 1.59 1,961,111 2.63

1999-00.............................................. 709,765 0.36

1,276,545 1.81 1,986,310 1.28

2000-01.............................................. 763,885 7.63

1,464,405 14.721

2,228,290 12.18

2001-02.............................................. 796,986 4.33

1,386,468 (5.32)

2,183,454 (2.01)

2002-03.............................................. 825,400 3.57 1,422,407 2.59 2,247,807 2.95

2003-04.............................................. 864,208 4.70 1,495,738 5.16 2,359,946 4.99

2004-05.............................................. 911,303 5.45 1,536,139 2.70

2,447,442 3.71

2005-06.............................................. 977,792 7.30 1,637,067 6.57

2,614,859 6.84

2006-07.............................................. 1,062,268 8.64 1,675,526 2.35

2,737,794 4.70

1The City of Los Angeles’ Utility User’s Tax increased by $70.0 million in the 2000-01 fiscal year, due to higher electricity charges.

As shown in Figure 1, revenues from prior year property taxes, otherproperty taxes, interest, penalties and delinquent taxes, transient lodgingtaxes, property transfers, franchises, and other non-property taxes amountedto $7.2 billion, or 13.07% of the aggregate city revenues, an increase of $780.0 million (12.18%) from the prior year. Transient lodging taxesgenerated the largest single source of revenue from other taxes, totaling $1.1billion, an increase of $228.0 million (24.85%) from the prior year. SeeFigure 8 for a 10-year comparison.

Figure 8

Other Taxes(Excluding the City and County of San Francisco)


Year

Transient

Lodging

Taxes

Percentage

Increase

(Decrease)

From

Prior Year Franchises

Percentage

Increase

(Decrease)

From

Prior Year Other

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

1997-98 ....... $ 659,508 12.00 % $ 470,929 9.86 % $ 812,562 14.86 % $ 1,942,999 12.64 %

1998-99....... 698,245 5.87 488,121 3.65 896,736 10.36 2,083,102 7.21

1999-00....... 772,497 10.63 537,747 10.17 992,812 10.71 2,303,056 10.56

2000-01....... 875,638 13.35 613,003 13.99

1,097,115 10.51 2,585,756 12.272001-02. ...... 776,633 (11.31) 676,813 10.41 1,078,230 (1.72) 2,531,676 (2.09)

2002-03....... 782,770 0.79 627,534 (7.28) 1,289,317 19.58 1 2,699,621 6.63

2003-04 ....... 842,012 7.57 734,039 16.97 1 ,554,903 20.60 1 3,130,954 15.98

2004-05....... 948,088 12.60 780,943 6.39 4 ,175,937 168.572

5,904,968 88.60

2005-06. ...... 917,219 (3.26) 723,206 (7.39) 4,765,669 14.12 6,406,094 8.49

2006-07....... 1,145,185 24.85 891,880 23.32 5,149,010 8.04 7,186,075 12.18

1 The increase in Other was mainly due to a general increase in Construction Development Taxes reported.

2The increase in Other Taxes is a result of SB 1096, Chapter 211, Statutes of 2004 and amended by AB 139, Chapter 74, Statutes

of 2005, which shifted the allocation of property tax in-lieu of vehicle license fees from the State to the cities.

Other Taxes



Introduction

xi

As shown in Figure 1, special benefit assessments for operations (e.g., fire,paramedics, police, street lighting, and other) totaled $682.6 million, or1.24% of the aggregate city revenues, a decrease of $17.2 million (2.46%)from the prior year.

Fees from licenses (exclusive of business license taxes) and permits (e.g.,

animal, bicycle, construction, streets, curbs, and other) amounted to$761.1 million, or 1.38% of the aggregate city revenues, a decrease of $30.8 million (3.89%) from the prior year.

Fines and forfeitures (e.g., vehicle code fines and other fines and forfeitures)amounted to $588.0 million, or 1.07% of the aggregate city revenues, anincrease of $75.8 million (14.79%) from the prior year.


Figure 9

Special Benefit Assessments, Licenses and Permits, and Fines and Forfeitures(Excluding the City and County of San Francisco)(Amounts in thousands)

Year

Special

Benefit

Assessments

Percentage

Increase

(Decrease)

From

Prior Year

Licenses

and

Permits

Percentage

Increase

(Decrease)

From

Prior Year

Fines and

Forfeitures

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

1997-98....................... $ 419,490 (5.39)1% $ 414,763 15.41 % $ 288,859 3.82 % $ 1,123,112 3.89 %

1998-99....................... 404,973 (3.46)2

454,082 9.48 389,316 34.783

1,248,371 11.15

1999-00....................... 392,845 (2.99)4

501,807 10.51 417,335 7.20 1,311,987 5.10

2000-01....................... 449,056 14.31 552,787 10.16 432,500 3.63 1,434,343 9.33

2001-02....................... 453,432 0.97 541,948 (1.96) 419,010 (3.12) 1,414,390 (1.39)

2002-03....................... 501,251 10.55 588,961 8.67 455,839 8.79 1,546,051 9.312003-04....................... 575,428 14.80 656,522 11.47 489,542 7.39 1,721,492 11.35

2004-05....................... 582,628 1.25 769,759 17.25 517,535 5.72 1,869,922 8.62

2005-06....................... 699,875 20.12 791,918 2.88 512,259 (1.02) 2 ,004,052 7.17

2006-07....................... 682,635 (2.46)5 761,115 (3.89) 588,045 14.79 2,031,795 1.38

1 The decrease in Special Benefit Assessments was mainly due to reductions of $8.0 million and $5.8 million in lighting assessments

by the cities of San Diego and Antioch, respectively.

2The decrease in Special Benefit Assessments was due to a reduction of $15.6 million in fire special benefit assessments by the

City of Los Angeles.

3The increase in Fines and Forfeitures is a result of AB 233, Chapter 850, Statutes of 1997, which shifted the allocation of vehicle

code fines from the State to the cities.

4 The decrease in Special Benefit Assessments was mainly due to a reduction of $8.6 million in other special benefit assessments

by the City of Oxnard.

5The decrease in Special Benefit Assessments was mainly due to reductions of $35.8 million and $17.8 million in other special

benefit assessments by the cities of Modesto and Indio, respectively.

Special Benefit

Assessments,

Licenses and Permits,

and Fines

and Forfeitures




xii

As shown in Figures 1 and 2, revenues from investment earnings, rents,concessions, royalties, and other amounted to $2.6 billion, or 4.75% of theaggregate city revenues. Of the $2.6 billion, investment earnings providedthe largest single source of revenue, at $2.2 billion. This was an increase of $839.7 million (62.41%) from the prior year. See Figure 10 for a 10-year

comparison.

Figure 10

Revenues From Use of Money and Property(Excluding the City and County of San Francisco)


Year

Investment

Earnings

Percentage

Increase

(Decrease)

From

Prior Year

Rents and

Concessions,

Royalties,

and Other

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

1997-98.............................................. $ 1,271,992 15.23 % $ 229,934 1.48 % $ 1,501,926 12.89 %

1998-99.............................................. 1,227,090 (3.53)

262,988 14.38

1,490,078 (0.79)

1999-00.............................................. 1,384,651 12.84

268,914 2.25

1,653,565 10.97

2000-01.............................................. 2,018,885 45.801

278,270 3.48

2,297,155 38.92

2001-02.............................................. 1,577,411 (21.87)2

284,739 2.32 1,862,150 (18.94)

2002-03.............................................. 1,382,290 (12.37)2

314,920 10.60 1,697,210 (8.86)

2003-04.............................................. 740,159 (46.45)2

372,793 18.38 1,112,952 (34.42)

2004-05.............................................. 1,151,724 55.60 1 343,100 (7.97) 1,494,824 34.31

2005-06.............................................. 1,345,480 16.82 359,379 4.74 1,704,859 14.05

2006-07.............................................. 2,185,229 62.411

426,353 18.64 2,611,582 53.18

1The increase in Investment Earnings was a result of a general increase in the investment earnings rate.

2The decrease in Investment Earnings was a result of a general decrease in the investment earnings rate.

Revenues from intergovernmental agencies (e.g., state, county, federal, andother taxes in lieu) amounted to $4.8 billion, or 8.75% of the aggregate cityrevenues. This was an increase of $554.2 million (13.03%) from the prioryear.

State grants amounted to $2.3 billion, or 4.10% of the aggregate cityrevenues, an increase of $215.4 million (10.57%) from the prior year. Somestate grants, such as the motor vehicle in-lieu tax, are not restricted for aparticular use. Gasoline tax is restricted in its use to construction,maintenance, engineering, and administrative costs of streets, roads, andhighways. Other state grants, such as public safety taxes, library grants, and

park grants, are also restricted in their use.

County grants of state gasoline tax and other county grants provided$313.4 million, or 0.57% of the aggregate city revenues. This was anincrease of $84.5 million (36.93%) from the prior year.

Federal grants, such as community development block grants, Federal AidUrban, and Federal Emergency Management Act grants, amounted to$2.1 billion, or 3.89% of the aggregate city revenues. This was an increase of $248.9 million (13.18%) from the prior year.

Revenues From Use of

Money and Property

Intergovernmental

Agencies

State

County

Federal



Introduction

xiii

Revenues from other public agencies and enterprise operations in lieu of property taxes amounted to $104.6 million, or 0.19% of the aggregate cityrevenues, an increase of $5.4 million (5.43%) from the prior year.

Figure 11 presents further detail on revenues from intergovernmental

agencies. See Figures 12 and 13 for a 10-year comparison.

Figure 11

Revenues From Intergovernmental Agencies(Excluding the City and County of San Francisco)(Amounts in thousands)

Intergovernmental Agencies 2005-06

Percent

of Total

Revenues 2006-07

Percent

of Total

Revenues

Percentage

Increase

(Decrease)

From

Prior Year

State Grants

Motor Vehicle In-Lieu Tax ............................................... $ 400,376 0.82 % $ 238,565 0.43 % (40.41) %Homeowners Property Tax Relief................................... 46,841 0.10 49,132 0.09 4.89

Gasoline Tax................................................................... 564,429 1.15 592,305 1.08 4.94

Other State Grants.......................................................... 1,025,276 2.09 1,372,312 2.50 33.85

Total State Grants.............................................................. 2,036,922 4.16 2,252,314 4.10 10.57

County Grants.................................................................... 228,916 0.47 313,446 0.57 36.931

Federal Grants................................................................... 1,888,831 3.86 2,137,736 3.89 13.18

Other Taxes In Lieu ........................................................... 99,175 0.20 104,561 0.19 5.43

Total Intergovernmental .................................................. $ 4,253,844 8.69 % $ 4,808,057 8.75 % 13.03 %

1 The increase in County Grants was mainly due to a $29.5 million grant from the Orange County Transportation Authority to the City

of Santa Ana.

Other Taxes In Lieu




xiv

Figure 12

Revenues From Intergovernmental Agencies(Excluding the City and County of San Francisco)


Year

Federal

Grants

Percentage

Increase

(Decrease)

From

Prior Year

State

Grants

Percentage

Increase

(Decrease)

From

Prior Year

County

and Other

Taxes InLieu

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

1997-98....... $ 1,442,607 (5.54)1% $ 2,130,312 1.49 % $ 308,317 1.66 % $ 3,881,236 (1.23)%

1998-99 ....... 1,546,179 7.18 2,385,160 11.96 287,850 (6.64) 4,219,189 8.71

1999-00 ....... 1,547,917 0.11 2,660,330 11.54 305,134 6.00 4,513.381 6.97

2000-01 ....... 1,645,854 6.33 3,101,922 16.60 313,431 2.72 5,061,207 12.14

2001-02....... 1,948,451 18.39 2 3,191,156 2.88 297,645 (5.04) 5,437,252 7.43

2002-03....... 1,918,936 (1.51) 3,272,823 2.56 336,230 12.96 5,527,989 1.67

2003-04 ....... 1,894,936 (1.25) 2,843,414 (13.12)3 303,210 (9.82) 5,041,560 (8.80)

2004-05....... 1,809,469 (4.51)4

1,997,283 (29.76)3

342,606 12.99 4,149,358 (17.70)

2005-06 ....... 1,888,831 4.39 2,036,922 1.98 328,091 (4.24) 4,253,844 2.52

2006-07 ....... 2,137,736 13.18 2,252,314 10.57 418,007 27.41 4,808,057 13.031 The decrease in Federal Grants was mainly due to a reduction of $80.0 million in various federal grants for the City of Los Angeles.

2The increase in Federal Grants was mainly due to the reporting of an additional $45.2 million, $51.9 million, and $90.7 million in

various federal grants by the cities of Anaheim, Long Beach, and Los Angeles, respectively.

3The decrease in State Grants was mainly due to the reduction of Motor Vehicle In-lieu Fees.

4 The decrease in Federal Grants was mainly due to the reduction of $65.6 million, $30.6 million, and $49.5 million in various federal

grants by the cities of Los Angeles, Pasadena, and Vallejo, respectively

Figure 13

Revenues From Intergovernmental Agencies(Excluding the City and County of San Francisco)

(Amounts in billions)

0.00.20.40.60.81.0

1.21.41.61.82.02.22.42.62.83.03.23.4

1 9 9 7

- 9 8

1 9 9 8

- 9 9

1 9 9 9

- 0 0

2 0 0 0

- 0 1

2 0 0 1

- 0 2

2 0 0 2

- 0 3

2 0 0 3

- 0 4

2 0 0 4

- 0 5

2 0 0 5

- 0 6

2 0 0 6

- 0 7

Federal State Other

$



Introduction

xv

Current service charges for services provided to the public and to othergovernmental entities amounted to $19.9 billion, or 36.15% of the aggregatecity revenues. This was an increase of $2.0 billion (11.05%) from theprior year.

Service charges represent fees or charges for services performed by adepartmental unit such as police, fire, engineering, plan checking, or publicworks. Also included are charges for those services provided to public usersof utilities (water, electric, gas, and other), transportation (airports, transit,ports, and harbors), recreation (stadiums, golf courses, and libraries), andhealth (sewers and solid waste).

Gross receipts from the sale of electricity provided the largest source of revenue, generating $5.0 billion, or 25.17% of total service charges and9.10% of the aggregate city revenues.

Figure 14 presents further detail on current service charges.

Current Service

Charges




xvi

Figure 14

Current Service Charges(Excluding the City and County of San Francisco) (Amounts in thousands)

Source 2005-06

Percentof Total

Current

Service

Charges

Percent

of Total

Revenues

2006-07

Percentof Total

Current

Service

Charges

Percent

of Total

Revenues

PercentageIncrease

(Decrease)

From

Prior Year

Zoning Fees and

Subdivision Fees...................... $ 214,276 1.20 % 0.44 % $ 189,050 0.95 % 0.34 % (11.77) %

Special Police

Department Services............... 145,489 0.81 0.30 173,017 0.87 0.32 18.92

Special Fire Department

Services................................... 135,428 0.76 0.28 165,541 0.83 0.30 22.24

Plan Checking Fees .................... 342,927 1.92 0.70 328,239 1.65 0.60 (4.28)

Animal Shelter Fees

and Charges ............................ 8,490 0.05 0.02 8,931 0.04 0.02 5.19Engineering Fees........................ 364,585 2.04 0.74 333,239 1.68 0.61 (8.60)

Street, Sidewalk, and

Curb Repairs............................ 63,497 0.35 0.13 63,002 0.32 0.11 (0.78)

Weed and Lot Cleaning............... 7,878 0.04 0.02 7,625 0.04 0.01 (3.21)

Sewer Service Charges

and Connection Fees............... 2,297,912 12.84 4.70 2,743,061 13.80 4.99 19.37 1

Solid Waste................................. 1,366,257 7.63 2.79 1,482,336 7.46 2.70 8.50

First Aid and Ambulance

Charges ................................... 153,045 0.86 0.31 144,129 0.73 0.26 (5.83)

Library Fines and Fees............... 21,746 0.12 0.04 23,821 0.12 0.04 9.54

Parking Facilities......................... 221,012 1.23 0.45 229,266 1.15 0.42 3.73

Park and RecreationFees......................................... 457,694 2.56 0.94 462,951 2.33 0.84 1.15

Golf Course Fees........................ 138,829 0.78 0.28 163,961 0.83 0.30 18.10

Water Service Charges

and Connection Fees............... 2,862,481 15.99 5.85 3,761,885 18.93 6.84 31.42 1

Electric ........................................ 4,792,133 26.78 9.79 5,003,497 25.17 9.10 4.41

Gas.............................................. 189,619 1.06 0.39 161,272 0.81 0.29 (14.95)

Airport.......................................... 986,216 5.51 2.02 1,038,726 5.23 1.89 5.32

Cemetery..................................... 3,390 0.02 0.01 3,398 0.02 0.01 0.24

Housing....................................... 221,802 1.24 0.45 254,795 1.28 0.46 14.87

Ports and Harbors....................... 934,091 5.22 1.91 969,061 4.87 1.76 3.74

Hospital....................................... 73,948 0.41 0.15 75,969 0.38 0.14 2.73

Transit ......................................... 149,264 0.83 0.30 140.829 0.71 0.26 (5.65)

Quasi-External

Transactions ............................ 319,191 1.78 0.65 367,792 1.85 0.67 15.23

Other ........................................... 1,426,641 7.97 2.92 1,579,987 7.95 2.87 10.75

Total Current Service

Charges ............................... $ 17,897,841 100.00% 36.58 % $ 19,875,380 100.00 % 36.15 % 11.05 %

1 The increase in Sewer Service Charges and Connection Fees and Water Service Charges and Connection Fees was mainly due

to the City of San Diego failing to file its 2005-06 Financial Transactions Report.



Introduction

xvii

As shown in Figures 1 and 2, other revenues and other financing sourcesamounted to $6.4 billion, or 11.65% of the aggregate city revenues, anincrease of $484.0 million (8.17%) from the prior year. Other revenuesamounted to $3.3 billion, or 5.92%, and other financing sources amounted to$3.1 billion, or 5.73%, of the aggregate city revenues. Notes and Other

provided the largest single source of other financing sources, amounting to$2.0 billion, or 3.60% of the aggregate city revenues.

Figure 15 provides a two-year comparison of revenues by source, as well asthe percentage increase (decrease) from the prior year.

Other Revenues and

Other Financing

Sources

Revenues by Source




xviii

Figure 15

Two-Year Comparison of Revenues by Source(Excluding the City and County of San Francisco)


Source

2005-06

Functional

Revenues

2006-07

Functional

Revenues

Percentage

Increase

(Decrease)

From

Prior Year

Taxes

Property............................................................................................ $ ⎯ $ ⎯ ⎯ %

Voter-Approved Indebtedness ......................................................... 403,513 442,321 9.62

Sales and Use.................................................................................. ⎯ ⎯ ⎯

Transportation.................................................................................. 681,545 766,143 12.41

Business License ............................................................................. ⎯ ⎯ ⎯

Utility User........................................................................................ ⎯ ⎯ ⎯

Other ................................................................................................ 985,360 995,878 1.07

Total Taxes ................................................................................... 2,070,418 2,204,342 6.47

Special Benefit Assessments............................................................. 699,875 682,635 (2.46)Licenses and Permits......................................................................... 761,292 729,057 (4.23)

Fines and Forfeitures ......................................................................... 368,020 419,949 14.11

Revenues From Use of Money and Property..................................... 995,534 1,509,631 51.64

Intergovernmental Agencies .............................................................. 3,648,469 4,284,278 17.43

Current Service Charges

Sewer Service Charges and Connection Fees ................................ 2,297,912 2,743,061 19.37

Solid Waste...................................................................................... 1,366,257 1,482,336 8.50

Park and Recreation Fees ............................................................... 457,694 462,951 1.15

Water Service Charges and Connection Fees................................. 2,862,481 3,761,885 31.42

Electric ............................................................................................. 4,792,133 5,003,497 4.41

Airport............................................................................................... 986,216 1,038,726 5.32

Ports and Harbors............................................................................ 934,091 969,061 3.74

Quasi-External Transactions............................................................ 319,191 367,792 15.23

Other Current Service Charges........................................................ 3,881,866 4,046,071 4.23

Total Current Service Charges...................................................... 17,897,841 19,875,380 11.05

Other Revenues................................................................................. 2,238,463 2,736,319 22.24

Other Financing Sources ................................................................... 3,290,324 3,148,341 (4.32)

Grand Total ..................................................................................... $ 31,970,236 $ 35,589,932 11.32 %

1 Revenues do not include operating transfers, pension trust and agency funds, and internal service fund transactions.

2Revenues from general government and city-owned enterprise activities are included.

(For detail of city revenues, see Table 3.)



Introduction

xix

2005-06

General

Revenues

2006-07

General

Revenues

Percentage

Increase

(Decrease)

From

Prior Year

2005-06

Total

Revenues 1,2

2006-07

Total

Revenues 1,2

Percentage

Increase

(Decrease)

From

Prior Year

$ 3,469,696 $ 4,290,708 23.66 % $ 3,469,696 $ 4,290,708 23.66 %

⎯ ⎯ ⎯ 403,513 442,321 9.62

3,571,108 3,823,850 7.08 3,571,108 3,823,850 7.08

⎯ ⎯ ⎯ 681,545 766,143 12.41

977,792 1,062,268 8.64 977,792 1,062,268 8.64

1,637,067 1,675,526 2.35 1,637,067 1,675,526 2.35

5,420,734 6,190,197 14.19 6,406,094 7,186,075 12.18

15,076,397 17,042,549 13.04 17,146,815 19,246,891 12.25

⎯ ⎯ ⎯ 699,875 682,635 (2.46)

30,626 32,058 4.68 791,918 761,115 (3.89)

144,239 168,096 16.54 512,259 588,045 14.79

709,325 1,101,951 55.35 1,704,859 2,611,582 53.18

605,375 523,779 (13.48) 4,253,844 4,808,057 13.03

⎯ ⎯ ⎯ 2,297,912 2,743,061 19.37

⎯ ⎯ ⎯ 1,366,257 1,482,336 8.50

⎯ ⎯ ⎯ 457,694 462,951 1.15

⎯ ⎯ ⎯ 2,862,481 3,761,885 31.42

⎯ ⎯ ⎯ 4,792,133 5,003,497 4.41

⎯

⎯

⎯

986,216 1,038,726 5.32 ⎯ ⎯ ⎯ 934,091 969,061 3.74

⎯ ⎯ ⎯ 319,191 367,792 15.23

⎯ ⎯ ⎯ 3,881,866 4,046,071 4.23

⎯ ⎯ ⎯ 17,897,841 19,875,380 11.05

391,468 519,573 32.72 2,629,931 3,255,892 23.80

⎯ ⎯ ⎯ 3,290,324 3,148,341 (4.32)

$ 16,957,430 $ 19,388,006 14.33 % $ 48,927,666 $ 54,977,938 12.37 %




xx

For the fiscal year ending June 30, 2007, expenditures for general cityoperations and city-owned enterprises amounted to $52.4 billion, an increaseof $7.0 billion (15.45%) from the prior year. Of the total expenditures,$43.3 billion (82.55%) was for operating expenditures and $9.1 billion(17.45%) was for capital outlay expenditures. Functional revenues as apercent of total expenditures decreased from 70.37% to 67.86% for the

current year. Expenditures net of functional revenues amounted to $16.9billion, an increase of $3.4 billion (25.27%) from the prior year. Figure 16provides further detail. Figure 17 depicts total expenditures by function.The public safety and public utilities categories are further depicted inFigures 18 and 19.

Figure 16

Expenditures by Function and Percent of Total(Excluding the City and County of San Francisco)


Function Total

Expenditures

Percent

of Total Expenditures Functional Revenues

ExpendituresNet of

FunctionalRevenues

General GovernmentLegislative .............................................................................. 732,511 1.40 271,376 461,135Management and Support ...................................................... 4,408,600 8.41 2,360,356 2,048,244

Total General Government.................................................. 5,141,111 9.81 2,631,732 2,509,379

Public SafetyPolice.... ... .. ... ... .. ... ... .. ... ... ... .. ... ... .. ... ... .. ... ... .. ... ... ... .. ... ... .. ... ... . 9,098,523 17.35 1,418,552 7,679,971Fire ......................................................................................... 3,641,108 6.94 652,163 2,988,945Emergency Medical Services ................................................. 389,954 0.74 112,338 277,616Street Lighting. ....................................................................... 284,190 0.54 206,334 77,856Other ...................................................................................... 431,366 0.82 309,124 122,242

Total Public Safety. ............................................................. 13,845,141 26.39 2,698,511 11,146,630

TransportationStreets, Highways, and Storm Drains .................................... 4,431,565 8.45 2,959,759 1,471,806

Public Transit.......................................................................... 599,830 1.14 735,756 (135,926)Airports. .................................................................................. 1,665,148 3.17 1,723,413 (58,265)Ports and Harbors . ................................................................. 1,156,817 2.20 1,137,322 19,495Other ...................................................................................... 718,899 1.37 521,282 197,617

Total Transportation............................................................ 8,572,259 16.33 7,077,532 1,494,727

Community DevelopmentPlanning ................................................................................. 716,184 1.37 406,205 309,979Construction and Engineering Regulation Enforcement ........ 1,927,539 3.68 1,582,949 344,590Other...................................................................................... 2,273,566 4.33 2,128,130 145,436

Total Community Development ........................................... 4,917,289 9.38 4,117,284 800,005Health

Solid Waste. ........................................................................... 1,555,594 2.97 1,759,228 (203,634)Sewers ................................................................................... 3,329,238 6.35 3,830,433 (501,195)Other ...................................................................................... 437,016 0.83 270,875 166,141

Total Health......................................................................... 5,321,848 10.15 5,860,536 (538,688)

Culture and Leisure

Parks and Recreation............................................................. 2,778,526 5.30 1,170,290 1,608,236Libraries.................................................................................. 802,256 1.53 235,095 567,161Other ...................................................................................... 968,772 1.85 645,152 323,620

Total Culture and Leisure .................................................... 4,549,554 8.68 2,050,537 2,499,017

Public UtilitiesWater...................................................................................... 4,110,928 7.84 4,951,703 (840,775)Gas......................................................................................... 163,250 0.31 188,081 (24,831)Electr ic.. .. ... ... .. ... ... .. ... ... .. ... ... ... .. ... ... .. ... ... .. ... ... .. ... ... .. ... ... ... .. .. 5,486,367 10.46 5,554,751 (68,384)Other ...................................................................................... 64,260 0.12 124,997 (60,737)

Total Public Utilities............................................................. 9,824,805 18.73 10,819,532 (994,727)

Other .......................................................................................... 277,133 0.53 334,269 (57,136)Grand Total ........................................................................ $ 52,449,140 100.00 % $ 35,589,933 $ 16,859,207

CityExpenditures



Introduction

xxi

Figure 17

Total Expenditures by Function(Excluding the City and County of San Francisco)

Figure 18 Figure 19

Total Public Safety by Function(Excluding the City and County of San Francisco)

Total Public Utilities by Function(Excluding the City and County of San Francisco)

Transportation

16.33%

Public Safety

26.39%

General Government

9.81%

Other

0.53%

Public Utilities

18.73%

Culture and Leisure

8.68%

Community

Development

9.38%

Health

10.15%

Police

65.72%

Other

3.11%

Fire

26.30%

Emergency

Medical

Services

2.82%

Street

Lighting

2.05%

Electric

55.84%

Water

41.84%

Gas and

Other

2.32%




xxii

As shown in Figures 16 and 17, expenditures for general governmentamounted to $5.1 billion, or 9.81% of the aggregate city expenditures.Included in this category are legislative (city council, city attorney, city clerk,and city auditor) and management and support (city administration, financial,and personnel) expenditures. Legislative expenditures were $732.5 million,or 1.40% of the aggregate city expenditures, an increase of $77.0 million

(11.74%) from the prior year. Management and support expenditures were$4.4 billion, or 8.41% of the aggregate city expenditures, an increase of $567.3 million (14.77%) from the prior year.

As shown in Figures 16 and 17, public safety expenditures amounted to$13.8 billion, or 26.39% of the aggregate city expenditures. Police incurredthe largest single share, at $9.1 billion, or 17.35% of the aggregate cityexpenditures. The next largest expenditure for public safety was incurred forfire protection, at $3.6 billion, or 6.94% of the aggregate city expenditures.The remaining public safety expenditures totaled $1.1 billion, or 2.10% of the aggregate city expenditures; they consisted of emergency medicalservices, animal regulation, weed abatement, street lighting, disaster

preparedness, and other services. See Figure 20 for a 10-year comparison.

Figure 20

Police, Fire, and Other Public Safety Expenditures(Excluding the City and County of San Francisco)


Year

Total

Police

Expenditures

Percentage

Increase

From

Prior Year

Total

Fire

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year

Total

Other

Public Safety

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

From

Prior Year

1997-98 ...... $ 5,236,471 4.94 % $ 1,925,810 (0.61) % $ 552,610 9.93 % $ 7,714,891 3.83 %1998-99 ...... 5,513,634 5.29 2,109,204 9.52 624,570 13.02 8,247,408 6.90

1999-00 ...... 5,708,792 3.54 2,196,555 4.14 765,901 22.63 8,671,248 5.14

2000-01...... 6,000,425 5.11 2,254,546 2.64 694,105 (9.37) 1 8,949,076 3.20

2001-02 ...... 6,315,799 5.26 2,524,891 11.99 738,742 6.43 9,579,432 7.04

2002-03 ...... 6,831,571 8.17 2,635,503 4.38 800,282 8.33 10,267,356 7.18

2003-04 ...... 7,204,381 5.46 2,810,293 6.63 863.127 7.85 10,877,801 5.95

2004-05 ...... 7,668,044 6.44 3,094,853 10.13 908,333 5.24 11,671,230 7.29

2005-06 ...... 7,869,625 2.63 3,175,828 2.62 989,146 8.90 12,034,599 3.11

2006-07...... 9,098,523 15.622

3,641,108 14.65 1,105,510 11.76 13,845,141 15.04

1 The City of Pasadena’s Other Public Safety expenditures decreased by approximately $100.0 million in the 2000-01 fiscal year.

2The increase in Police expenditures was mainly due to the City of San Diego failing to file its 2005-06 Financial Transactions

Report.

General Government

Public Safety



Introduction

xxiii

As shown in Figures 16 and 17, transportation expenditures totaled$8.6 billion, or 16.33% of the aggregate city expenditures. Transportationexpenditures are related directly or indirectly to the movement of people orproperty. Most of the expenditures within this category were forconstruction, maintenance, and repair of streets, highways, and storm drains.These expenditures totaled $4.4 billion, or 8.45% of the aggregate city

expenditures, an increase of $740.3 million (20.06%) from the prior year.The remaining transportation expenditures consisted of public transit,airports, ports and harbors, and other transportation services. See Figure 21for a 10-year comparison.

Figure 21

Streets, Highways, and Storm Drains; Public Transit; and Other Transportation Expenditures(Excluding the City and County of San Francisco)


Year

Total Streets,

Highways, and

Storm Drains

Expenditures

Percentage

Increase

From

Prior Year

Total PublicTransit Expenditures

Percentage

Increase

(Decrease)

From

Prior Year

Total

OtherTransportation

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

From

Prior Year

1997-98.... ... ... .. $ 2,328,382 9.68 % $ 431,940 18.39 % $ 1,719,657 (13.65)¹ % $ 4,479,979 0.01 %

1998-99 ............ 2,434,459 4.56 377,994 (12.49) 1,782,494 3.65 4,594,947 2.57

1999-00 ............ 2,845,962 16.90 373,237 (1.26) 2,001,251 12.27 5,220,450 13.61

2000-01............ 2,916,869 2.49 517,533 38.662

2,218,260 10.84 5,652,662 8.28

2001-02............ 3,339,736 14.50 465,179 (10.12) 2,545,635 14.76 6,350,550 12.35

2002-03............ 3,387,344 1.43 507,966 9.20 2,621,134 2.97 6,516,444 2.61

2003-04............ 3,391,095 0.11 549,699 8.22 2,639,866 0.71 6,580,660 0.99

2004-05............ 3,522,395 3.87 551,419 0.31 2,684,417 1.69 6,758,231 2.70

2005-06............ 3,691,241 4.79 589,677 6.94 2,827,424 5.33 7,108,342 5.18

2006-07............ 4,431,565 20.063

599,830 1.72 3,540,864 25.233

8,572,259 20.59

1

The decrease in Other Transportation expenditures in the 1997-98 fiscal year were due primarily to $142.0 million reduction inairport and port and harbor expenditures by the cities of Los Angeles and Oakland, respectively.

2 The increase in Public Transit expenditures in the 2000-01 fiscal year was due primarily to $112.9 million in additional public transit

expenditures by the City of Santa Monica.

3 The increase in Streets, Highways, and Storm Drains expenditures and Other Transportation expenditures were mainly due to the

City of San Diego failing to file its 2005-06 Financial Transactions Report.

As shown in Figures 16 and 17, community development expenditures foractivities relating to the development and preservation of the community(e.g., planning, construction and engineering, redevelopment, housing,employment, community promotion, and other activities) amounted to $4.9billion, or 9.38% of the aggregate city expenditures, an increase of $950.9million (23.97%) from the prior year.

As shown in Figures 16 and 17, health expenditures totaled $5.3 billion, or10.15% of the aggregate city expenditures, an increase of $871.3 million(19.58%) from the prior year. Health activities include physical and mentalhealth services; hospital and sanitarium services; collection and disposal of wastes (e.g., solid waste and sewer); and development, operation, andmaintenance of cemeteries.

Transportation

Community

Development

Health




xxiv

As shown in Figures 16 and 17, culture and leisure expenditures amounted to$4.5 billion, or 8.68% of the aggregate city expenditures, an increase of $472.2 million (11.58%) from the prior year. Expenditures for this categorywere incurred for the construction, maintenance, and operation of facilitiesdevoted to cultural and recreational activities. Included in this category areexpenditures for parks and recreation, libraries, museums, golf courses,

stadiums, and civic auditoriums.

As shown in Figures 16 and 17, expenditures relating to the construction andoperation of public utilities amounted to $9.8 billion, or 18.73% of theaggregate city expenditures, an increase of $871.3 million (9.73%) from theprior year. Electric distribution systems reported the largest expenditure, at$5.5 billion, or 10.46% of the aggregate city expenditures. The next largestexpenditure was for water activities, which amounted to $4.1 billion, or7.84% of the aggregate city expenditures. See Figure 22 for a 10-yearcomparison.

Figure 22

Electric, Water, and Other Public Utility Expenditures(Excluding the City and County of San Francisco)


Year

Total

Electric

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year

Total

Water

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year

Total

Other

Public Utility

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year Total

Percentage

Increase

(Decrease)

From

Prior Year

1997-98................ $ 3,329,441 (0.74)1% $ 2,177,204 (3.71)2% $ 89,236 8.95 % $ 5,595,881 (1.78)%

1998-99.... ... ... .. ... . 3,547,111 6.54 2,401,482 10.30 94,869 6.31 6,043,462 8.00

1999-00................ 3,879,564 9.37 2,575,338 7.24 232,436 145.013 6,687,338 10.65

2000-01................ 7,043,861 81.564 3,124,934 21.34 207,059 (10.92)

5 10,375,854 55.16

2001-02................ 4,877,599 (30.75) 6 3,093,306 (1.01) 7 140,340 (32.22)8 8,111,245 (21.83)

2002-03................ 4,678,220 (4.09)6 3,247,147 4.97 133,651 (4.77)

9 8,059,018 (0.64)

2003-04................ 4,973,273 6.31 3,475,849 7.04 151,078 13.04 8,600,200 6.72

2004-05................ 4,694,607 (5.60)6 3,375,716 (2.88)

7192,114 27.16 8,262,437 (3.93)

2005-06................ 5,344,898 13.85 3,370,287 (0.16) 238,271 24.03 8,953,456 8.36

2006-07................ 5,486,367 2.65 4,110,928 21.9810

227,510 (4.52) 9,824,805 9.73

1The City of Anaheim’s Electric expenditures decreased by approximately $110.0 million in the 1997-98 fiscal year.

2The City of Long Beach’s Water expenditures decreased by approximately $74.0 million in the 1997-98 fiscal year.

3The City of Anaheim’s Other Public Utility expenditures increased by approximately $136.0 million in the 1999-00 fiscal year.

4The City of Los Angeles’ Electric expenditures increased by approximately $2.3 billion in the 2000-01 fiscal year.

5The City of Anaheim’s Other Public Utility expenditures decreased by approximately $136.1 million in the 2000-01 fiscal year.

6 The City of Los Angeles’ Electric expenditures decreased by approximately $1.9 billion, $83.8 million, and $206.5 million in the

2001-02, 2002-03, and 2004-05 fiscal years, respectively.

7 The City of Los Angeles’ Water expenditures decreased by approximately $134.3 million and $76.7 million in the 2001-02 and

2004-05 fiscal years, respectively.

8The City of Long Beach’s Gas expenditures decreased by approximately $72.2 million in the 2001-02 fiscal year.

9The City of Commerce’s Other Public Utility expenditures decreased by approximately $7.5 million in the 2002-03 fiscal year.

10The increase in Water expenditures was mainly due to the City of San Diego failing to file its 2005-06 Financial Transactions

Report.

Culture and Leisure

Public Utilities



Introduction

xxv

As shown in Figures 16 and 17, other miscellaneous expenditures notreported in a specific category or function (e.g., correctional facilities andrecycling programs) amounted to $277.1 million, or 0.53% of the aggregatecity expenditures, a decrease of $64.1 million (18.79%) from the prior year.

Figure 23 provides a two-year comparison of expenditures by function as

well as the percentage increase (decrease) from the prior year.

Other

Expenditures by

Function




xxvi

Figure 23

Two-Year Comparison of Expenditures by Function and Percent of Total(Excluding the City and County of San Francisco)


Function

2005-06

TotalExpenditures

Percent

of TotalExpenditures

2006-07

TotalExpenditures

Percent

of Total

Expenditures

Total

Expenditures

Percentage

Increase

(Decrease)

From

Prior Year

General Government

Legislative............................................ $ 655,523 1.44 % $ 732,511 1.40 % 11.74 %

Management and Support ................... 3,841,317 8.46 4,408,600 8.41 14.77

Public Safety

Police ................................................... 7,869,625 17.32 9,098,523 17.35 15.62

Fire....................................................... 3,175,828 6.99 3,641,108 6.94 14.65

Emergency Medical Services .............. 368,817 0.81 389,954 0.74 5.73

Street Lighting...................................... 287,211 0.63 284,190 0.54 (1.05)

Other.................................................... 333,118 0.73 431,366 0.82 29.49

Transportation

Streets, Highways, and Storm

Drains................................................. 3,691,241 8.13 4,431,565 8.45 20.06

Public Transit ....................................... 589,677 1.30 599,830 1.14 1.72

Airports................................................. 1,379,671 3.04 1,665,148 3.17 20.69

Ports and Harbors................................ 823,472 1.80 1,156,817 2.20 40.48

Other.................................................... 624,281 1.37 718,899 1.37 15.16

Community Development

Planning............................................... 649,310 1.43 716,184 1.37 10.30

Construction and EngineeringRegulation Enforcement..................... 1,424,977 3.14 1,927,539 3.68 35.27

Other.................................................... 1,892,081 4.16 2,273,566 4.33 20.16

Health

Solid Waste.......................................... 1,528,111 3.36 1,555,594 2.97 1.80

Sewers................................................. 2,554,869 5.62 3,329,238 6.35 30.31

Other.................................................... 367,541 0.81 437,016 0.83 18.90

Culture and Leisure

Parks and Recreation .......................... 2,379,422 5.24 2,778,526 5.30 16.77

Libraries ............................................... 780,522 1.72 802,256 1.53 2.78

Other.................................................... 917,414 2.02 968,772 1.85 5.60

Public Utilities

Water ................................................... 3,370,287 7.42 4,110,928 7.84 21.98Gas ...................................................... 187,224 0.41 163,250 0.31 (12.80)

Electric ................................................. 5,344,898 11.77 5,486,367 10.46 2.65

Other.................................................... 51,047 0.11 64,260 0.12 25.88

Other ....................................................... 341,235 0.77 277,133 0.53 (18.79)

Total..................................................... $ 45,428,719 100.00 % $ 52,449,140 100.00 % 15.45 %

(For detail of city expenditures, see Table 4.)



Introduction

xxvii

2005-06

Functional

Revenues

2006-07

Functional

Revenues

FunctionalRevenues

Percentage

Increase

(Decrease)

From

Prior Year

2005-06

Net

Expenditures

2006-07

Net

Expenditures

NetExpenditures

Percentage

Increase

(Decrease)

From

Prior Year

$ 254,631 $ 271,376 6.58 % $ 400,892 $ 461,135 15.03 %

1,838,940 2,360,356 28.35 2,002,377 2,048,244 2.29

1,112,651 1,418,552 27.49 6,756,974 7,679,971 13.66

597,634 652,163 9.12 2,578,194 2,988,945 15.93

106,758 112,338 5.23 262,059 277,616 5.94

213,823 206,334 (3.50) 73,388 77,856 6.09

171,455 309,124 80.29 161,663 122,242 (24.38)

2,799,433 2,959,759 5.73 891,808 1,471,806 65.04

706,543 735,756 4.13 (116,866) (135,926) 16.31

1,422,946 1,723,413 21.12 (43,275) (58,265) 34.64

1,072,722 1,137,322 6.02 (249,250) 19,495 (107.82)

454,833 521,282 14.61 169,448 197,617 16.62

358,119 406,205 13.43 291,191 309,979 6.45

1,646,687 1,582,949 (3.87) (221,710) 344,590 (255.42)

1,743,510 2,128,130 22.06 148,571 145,436 (2.11)

1,506,809 1,759,228 16.75 21,302 (203,634) (1,055.94)

2,964,537 3,830,433 29.21 (409,668) (501,195) 22.34

280,079 270,875 (3.29) 87,462 166,141 89.96

1,083,985 1,170,290 7.96 1,295,437 1,608,236 24.15

305,158 235,095 (22.96) 475,364 567,161 19.31

616,583 645,152 4.63 300,831 323,620 7.58

4,062,129 4,951,703 21.90 (691,842) (840,775) 21.53

196,797 188,081 (4.43) (9,573) (24,831) 159.39

6,067,652 5,554,751 (8.45) (722,754) (68,384) (90.54)

47,852 124,997 161.22 3,195 (60,737) (2,001.00)

337,970 334,269 (1.10) 3,265 (57,136) (1,849.95)

$ 31,970,236 $ 35,589,933 11.32 % $ 13,458,483 $ 16,859,207 25.27 %





Introduction

xxix

Revenue bonds are those obligations for which principal and interest arepayable by revenue-producing enterprises, such as electricity, water, orsewer, or, if specified in the bond covenant, from other sources. Revenuebonds outstanding for the 2006-07 fiscal year amounted to $19.9 billion, or80.02% of the total outstanding bonded indebtedness, an increase of $630.9million (3.28%) from the prior year.

See Figure 24 for a two-year comparison.

Figure 24

Long-Term Indebtedness – Bonds(Excluding the City and County of San Francisco)(Amounts in thousands)

Type of Bond 2005-06 2006-07

Percent

of Total

Percentage

Increase

(Decrease)

From

Prior Year

General Obligation......................... $ 2,842,860 $ 3,016,315 12.14 % 6.10 %

Revenue .... ... .. ... ... ... .. ... ... ... .. ... ... .. . 19,242,195 19,873,124 80.02 3.28

Certificates of Participation............ 208,187 160,589 0.65 (22.86)

Pension Obligation.... ... .. ... ... .. ... ... .. 1,590,788 1,786,661 7.19 12.31

Total ............................................ $ 23,884,030 $ 24,836,689 100.00 % 3.99 %

(For detail of city long-term indebtedness, see Table 5.)

Other special debt amounted to $3.9 billion, an increase of $680.2 million(21.28%) from the prior year. This type of indebtedness includes communityfacility district bonds, improvement district bonds, Mello-Roos bonds, and

Marks-Roos bonds.

Of the various types of special assessments, the 1911 and 1915 ImprovementAct bonds are the most common. The city’s obligation to the bondholders of these two types of bonds varies. Under the 1911 Improvement Act, the citymaintains no financial obligation to the bondholders. The city serves as aconduit in that it collects the assessments and forwards the money to thebondholders. Under the 1915 Improvement Act, however, the city does incura contingent liability. Should bond payments become delinquent, the citymust either advance the amount of the delinquency or levy a limited tax onthe benefited area. As of June 30, 2007, the outstanding amount of the 1911Improvement Act bonds was $2.3 million, a decrease of $563.1 thousand

(19.71%) from the prior year. The outstanding amount of 1915 ImprovementAct bonds was $2.6 billion, an increase of $150.2 million (6.21%) from theprior year.

The outstanding amount of the other improvement act bonds totaled$309.8 million, a decrease of $1.5 million (0.50%) from the prior year.

See Figure 25 for a two-year comparison.

Long-Term

Indebtedness – Other

Special Debt

Long-Term

Indebtedness –

Special Assessment

Act Bonds





Introduction

xxxi

Figure 26

Long-Term Indebtedness – Other than Bonds(Excluding the City and County of San Francisco)


Type of Debt 2005-06 2006-07

Percent

of Total

Percentage

Increase

(Decrease)

From

Prior Year

Lease Obligations1 ..................... $ 15,635,097 $ 20,206,604 84.56 % 29.24 %

Construction Financed

by State and/or Federal

Governments .... ... ... .. ... ... ... .. ... 1,330,351 1,762,843 7.38 32.51

Notes.......................................... 744,357 1,041,139 4.36 39.87

Loans ......................................... 246,893 384,296 1.61 55.65

Other .......................................... 491,555 499,469 2.09 1.61

Total ....................................... $ 18,448,253 $ 23,894,351 100.00 % 29.52 %

1Lease Obligations include principal and interest.

(For detail of city long-term indebtedness, see Table 5.)

Figure 27

Outstanding Long-Term Indebtedness(Excluding the City and County of San Francisco)

(Amounts in billions)

0

5

10

15

20

25

30

35

40

45

50

55

60

2002-03 2003-04 2004-05 2005-06 2006-07

Revenue Bonds Other Than Bonds Other Special DebtSpecial Assessment Bonds General Obligation Bonds Certificates of ParticipationPension Obligation Bonds

$




xxxii

The net valuation of city assessment rolls for property taxes for the 2007-08fiscal year amounted to $3.3 trillion, an increase of $295.7 billion (9.77%)from the prior year.

Prior to the passage of Proposition 13, taxing agencies such as cities,counties, schools, and most special districts set their own property tax rates.

Property taxes were then collected on their behalf by each county anddistributed to the appropriate taxing agencies. Subsequent to the passage of Proposition 13, 1% of market value (plus direct assessments and the voter-approved rate for debt repayment) is the maximum rate that can be leviedagainst real property. Property taxes are collected by counties and distributedto the taxing agencies, pursuant to California statutes, using a formula basedon the market value of all real property located within the respective jurisdictions.

During the 2007-08 fiscal year, the cities’ portion of the 1% secured andunsecured property tax rate amounted to $4.5 billion, an increase of $372.4 million (9.00%) from the prior year. Voter-approved ad valorem

property taxes in excess of the 1%, levied for debt service, amounted to$463.0 million, an increase of $7.3 million (1.61%) from the prior year.

Total property taxes from the secured and unsecured rolls and voter-approved debt amounted to $5.0 billion, an increase of $379.7 million(8.27%) from the prior year. The average property tax effort per $100 netassessed valuation amounted to $0.15.


Figure 28

City Assessed Valuation, Taxes Allocated, Taxes Levied, and Average Property Tax Effort(Excluding the City and County of San Francisco)(Amounts in thousands)

Year

Net

Assessed

Valuation 1

Taxes

Allocated 2

Taxes

Levied

Total Taxes

Allocated

and Levied

Average

Property

Tax Effort

per $100

Valuation

1998-99. .......................................................... 1,487,576,583 2,181,629 208,970 2,390,599 0.16

1999-00. .......................................................... 1,595,756,419 2,340,088 225,730 2,565,818 0.16

2000-01. .......................................................... 1,737,566,044 2,512,041 221,728 2,733,769 0.16

2001-02. .......................................................... 1,910,026,484 2,736,868 270,088 3,006,956 0.16

2002-03. .......................................................... 2,067,612,539 2,932,085 298,098 3,230,183 0.16

2003-04. .......................................................... 2,233,897,745 3,151,744 345,132 3,496,876 0.16

2004-05. .......................................................... 2,420,764,693 3,211,147 389,979 3,601,126 0.15

2005-06. .......................................................... 2,693,092,946 3,604,193 418,705 4,022,898 0.15

2006-07. .......................................................... 3,027,536,875 4,135,393 455,625 4,591,018 0.15

2007-08. .......................................................... 3,323,281,193 4,507,778 462,969 4,970,747 0.15

1 Net of homeowners’ and other exemptions.

2Cities’ share of countywide 1% levy.

(For detail of city assessed valuation, taxes allocated, and taxes levied, see Table 6.)

City AssessedValuation,TaxesAllocated, and

Taxes Levied



Introduction

xxxiii

Chapter 1025, Statutes of 1987, requires the California State Controller topublish an appropriation limit and the total annual appropriations subject tothe limit for each city.

For the fiscal year ended June 30, 2007, 464 of the 478 incorporated cities(including the City and County of San Francisco), or 97.07%, reported both

their appropriation limit and the total annual appropriations subject to thelimit. Thirteen cities failed to provide data concerning their appropriationlimit and their total annual appropriations subject to the limit. These citiesare: Adelanto, Amador, Beaumont, Colusa, Fairfax, Huron, Maricopa,Mendota, Placerville, San Joaquin, Sutter Creek, Taft, and Tulelake. One city(Madera) provided only its appropriation limit and not its total annualappropriations subject to the limit.

The information provided in Table 7 has not been audited and is presented assubmitted by 465 California cities. This number compares to 462 out of 478,and 467 out of 478, cities that provided data in the 2004-05 and 2005-06fiscal years, respectively.

For the 2006-07 fiscal year, eight cities (Adelanto, Beaumont, Colusa,Fairfax, Placerville, Sutter Creek, Taft, and Tulelake) failed to file financialtransactions reports. Six cities (Beaumont, Gustine City, Loyalton, SanDiego, Taft, and Tulelake) failed to file financial transactions reports for the2005-06 fiscal year. The cities of Beaumont and Taft have failed to file theirfinancial transactions report for the second consecutive year. The city of Tulelake has failed to file its financial transactions report for the sixthconsecutive year.

Two new cities incorporated in the 2008-09 fiscal year. During the 2000-01through 2008-09 fiscal years, six cities incorporated, as indicated inFigure 29. This brought the total number of incorporated cities to 480,including the City and County of San Francisco.

Figure 29

City Incorporation

City

First

Reporting

Year

Incorporation

Date

County

Location

Estimated

Population 1

Elk Grove ............. 2000-01 July 1, 2000 Sacramento 111,717

Aliso Viejo ............ 2001-02 July 1, 2001 Orange 62,817

Goleta................... 2001-02 February 1, 2002 Santa Barbara 47,106

Rancho Cordova .. 2003-04 July 1, 2003 Sacramento 71,772

Wildomar .............. 2008-09 July 1, 2008 Riverside 30,678

Menifee ................ 2008-09 October 1, 2008 Riverside 68,647

1 The Estimated Population reported is as of the Incorporation Date.

CityAppropriationLimit and TotalAnnual

AppropriationsSubject to theLimit

Cities ThatFailed to File

City

Incorporation






Financial

Section
















Alphabetical List of Cities Showing Population Data, County Location and Class

ClassCity

Table 1. Cities Annual Report — Fiscal Year 2006-07 — (continued) 6

Estimated

Population

June 30, 2007

2000

Federal

Census

County

Location

Walnut 32,297 Los Angeles General Law30,004

Walnut Creek 65,384 Contra Costa General Law64,296

Wasco 24,156 Kern General Law21,263

Waterford 8,590 Stanislaus General Law6,924

Watsonville 51,258 Santa Cruz Chartered44,265

Weed 3,030 Siskiyou General Law2,978

West Covina 112,953 Los Angeles General Law105,080

West Hollywood 37,653 Los Angeles General Law35,716

West Sacramento 44,928 Yolo General Law31,615

Westlake Village 8,893 Los Angeles General Law8,368

Westminster 92,870 Orange General Law88,207

Westmorland 2,372 Imperial General Law2,131

Wheatland 3,513 Yuba General Law2,275

Whittier 87,190 Los Angeles Chartered83,680

Williams 5,255 Colusa General Law3,670

Willits 5,049 Mendocino General Law5,073

Willows 6,469 Glenn General Law6,220

Windsor 26,432 Sonoma General Law22,744

Winters 6,885 Yolo General Law6,125

Woodlake 7,394 Tulare Chartered6,651

Woodland 54,060 Yolo General Law49,151Woodside 5,564 San Mateo General Law5,352

Yorba Linda 67,904 Orange General Law58,918

Yountville 3,290 Napa General Law2,916

Yreka 7,356 Siskiyou General Law7,290

Yuba City 62,083 Sutter General Law36,758

Yucaipa 51,784 San Bernardino General Law41,207

Yucca Valley 21,044 San Bernardino General Law16,865

31,036,213State Total 27,502,319















































































































































































































































































































































































































































































































































































































































































































































































































































































































































































































City/Type of Indebtedness

Year of

Issue

Ending

Maturity Amount Authorized

Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y

Table 5. Cities Annual Report — Fiscal Year 2006-07

Statement of Long-Term Indebtedness

Adelanto (San Bernardino County)

Agoura Hills (Los Angeles County)

Lease Obligation —— — —

Total Agoura Hill s Long-Term Indebtedness $ — $ $$ —

Alameda (Alameda County)

General Obli gation

Library 2003 2026 10,600,000 10,600,000 10165,000

Total General Obli gation 10,600,000 10,600,000 10— — 165,000

Other Long-Term Indebtedness 2,871,153 2,871,153 1— — 604,333

Construction Financing —— — —


Total Alameda Long-Term Indebtedness $ 13,471,153 $ 13,471,153 $ 11$ 769,333

Albany (Alameda County)

Revenue

Sewer 1993 2025 15,490,110 15,490,110 8325,000

Total Revenue 15,490,110 15,490,110 8— — 325,000

General Obligation

Capital Improvements 2003 2038 14,500,000 8,000,000 7165,000

Total General Obligation 14,500,000 8,000,000 7— — 165,000

Other Long-Term Indebtedness 206,070 206,070— — 26,063


Total Albany Long-Term Indebtedness $ 30,196,180 $ 23,696,180 $ 15$ 516,063

Alhambra (Los Angeles County)

Improvement District

Street Lights 1994 2018 8,300,000 8,300,000 5300,000

Total Improvement District 8,300,000 8,300,000 5— — 300,000




Total Alhambra Long-Term Indebtedness $ 14,904,627 $ 11,711,422 $ 10$ 582,728

Aliso Viejo (Orange County)


Total Aliso Viejo Long-Term Indebtedness $ — $ $$ —

4 9 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y

Table 5. Cities Annual Report — Fiscal Year 2006-07 — (continued)


4 9 4

Alturas (Modoc County)


Total Alturas Long-Term Indebtedness $ — $ $$ —

Amador (Amador County)

American Canyon (Napa County)

Other Special Assessments

American Canyon Road East Street Improvements 2006 2036 18,405,000 18,405,000 18275,000

Water and Sewer Connection Fees 2001 2031 6,935,000 6,935,000 —

Water and Sewer Connection Fees - Refunding 2005 2032 7,255,000 7,255,000 7165,000

Total Other Special Assessments 32,595,000 32,595,000 25— — 440,000




Total American Canyon Long-Term Indebtedness $ 41,636,860 $ 41,636,860 $ 33$ 764,589

Anaheim (Orange County)

Revenue

Electric - Partial Refunding Series A 1993 2007 60,700,000 60,700,000 66,330,000

Total Revenue 60,700,000 60,700,000 6— — 6,330,000

General Obligation

Storm Drains 1993 2016 10,055,000 10,055,000 5470,000


Certificates of Participation

Electric Distribution Plant 1997 2027 25,000,000 25,000,000 —

Total Certificates of Participation 25,000,000 25,000,000— — —

Mark-Roos

Improvements 2004 2015 11,210,000 11,210,000 9910,000

Total Mark-Roos 11,210,000 11,210,000 9— — 910,000

Other Long-Term Indebtedness 9,874,908 9,874,908 4— — 1,535,489



Other Debt Going to the Balance Sheet

Improvements 1999 2014 9,085,000 9,085,000 4460,000

Improvements 2007 2037 9,060,000 9,060,000 9—

Total Other Debt Going to the Balance Sheet 18,145,000 18,145,000 13— — 460,000

Total Anaheim Long-Term Indebtedness $ 134,984,908 $ 134,984,908 $ 38$ 9,705,489




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Anderson (Shasta County)

Revenue

Sewer and Storm Drain Improvements 2001 2041 2,076,000 2,076,000 124,000

Total Revenue 2,076,000 2,076,000 1— — 24,000

Other Long-Term Indebtedness 2,583,512 1,593,512— — 38,849Lease Obligation —— — —

Total Anderson Long-Term Indebtedness $ 4,659,512 $ 3,669,512 $ 2$ 62,849

Angels (Calaveras County)

Revenue

Wastewater 2001 2015 3,185,000 3,185,000 2195,000

Total Revenue 3,185,000 3,185,000 2— — 195,000




Total Angels Long-Term Indebtedness $ 3,286,000 $ 3,286,000 $ 2$ 208,278

Antioch (Contra Costa County)

1915 Act BondsImprovements - Lone Diamond - Series A 1998 2018 48,320,000 48,320,000 245,750,000

Improvements - Hillcrest - Series A 1997 2007 16,300,000 16,300,000 11,620,000

Improvements - Lone Diamond - Series B 1998 2018 44,875,000 44,875,000 262,050,000

Total 1915 Act Bonds 109,495,000 109,495,000 52— — 9,420,000



Total Antioch Long-Term Indebtedness $ 109,495,000 $ 109,495,000 $ 52$ 9,420,000

Apple Valley (San Bernardino County)

1915 Act Bonds

Improvements 1996 2015 7,191,155 7,191,155 4330,000

Public Improvements 1986 2008 2,828,000 2,828,000 220,000

Total 1915 Act Bonds 10,019,155 10,019,155 4— — 550,000


Total Apple Valley Long-Term Indebtedness $ 10,019,155 $ 10,019,155 $ 4$ 550,000

Arcadia (Los Angeles County)

General Obli gation

Police Station Project - Series A 2001 2031 8,000,000 8,000,000 7145,000


4 9 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



4 9 6

Total Arcadia Long-Term Indebtedness $ 8,000,000 $ 8,000,000 $ 7$ 145,000

Arcata (Humboldt County)

Revenue

Wastewater 1997 2022 2,840,000 2,840,000 285,000

Total Revenue 2,840,000 2,840,000 2— — 85,000Other Long-Term Indebtedness 249,500 249,500— — 21,470



Total Arcata Long-Term Indebtedness $ 3,089,500 $ 3,089,500 $ 2$ 106,470

Arroyo Grande (San Luis Obispo County)

Revenue

Water 1993 2009 1,131,993 1,131,993 98,871

Total Revenue 1,131,993 1,131,993— — 98,871

General Obli gation

Fire Station Expansion 2003 2033 1,900,000 1,900,000 170,000



Total Arroyo Grande Long-Term Indebtedness $ 3,207,493 $ 3,207,493 $ 1$ 205,802

Artesia (Los Angeles County)

Arvin (Kern County)

Revenue

Sewer Expansion 1982 2007 995,400 995,400 3,000

Total Revenue 995,400 995,400— — 3,000

1915 Act Bonds

Roads, Streets, and Lights 1983 2000 560,000 560,000 —

Total 1915 Act Bonds 560,000 560,000— — —



Total Arvin Long-Term Indebtedness $ 2,490,080 $ 2,490,080 $$ 112,617

Atascadero (San Luis Obispo County)

1911 Act Bonds

Las Encinas and 3F Meadows 1993 2008 903,356 903,356 60,000

Total 1911 Act Bonds 903,356 903,356— — 60,000

1915 Act Bonds

Improvements 1999 2013 1,590,000 1,590,000 110,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Atascadero (San Luis Obispo County) — (continued)

Separado-Cayucos 1986 2007 1,236,742 1,236,742 80,000

Total 1915 Act Bonds 2,826,742 2,826,742 1— — 190,000


Total Atascadero Long-Term Indebtedness $ 3,730,098 $ 3,730,098 $ 1$ 250,000

Atherton (San Mateo County)

Atwater (Merced County)




Total Atwater Long-Term Indebtedness $ 421,947 $ 421,947 $$ 84,137

Auburn (Placer County)

General Obli gation

Civic Center Project 1987 2011 2,330,000 2,330,000 130,000

Total General Obli gation 2,330,000 2,330,000— — 130,000

Pension Obligation

Pension Obligation Bonds 2006 2028 4,965,000 4,965,000 465,000

Total Pension Obligation 4,965,000 4,965,000 4— — 65,000




Total Auburn Long-Term Indebtedness $ 7,317,180 $ 7,317,180 $ 5$ 199,739

Avalon (Los Angeles County)


Total Avalon Long-Term Indebtedness $ 2,564,484 $ 2,547,624 $ 1$ 86,735

Avenal (Kings County)



Total Avenal Long-Term Indebtedness $ 5,205,000 $ 5,205,000 $ 5$ 89,000

Azusa (Los Angeles County)

Community Facility District

Mountain Cove 2002 2036 11,000,000 8,980,000 830,000

Rosedale 2007 2037 110,000,000 71,125,000 71—

4 9 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



4 9 8

Azusa (Los Angeles County) — (conti nued)

Total Community Facility District 121,000,000 80,105,000 80— — 30,000


Total Azusa Long-Term Indebtedness $ 121,000,000 $ 80,105,000 $ 80$ 30,000

Bakersfield (Kern County)

General Obli gation

Water 2002 2006 4,930,000 4,930,000 1,055,000

Total General Obligation 4,930,000 4,930,000— — 1,055,000

1915 Act Bonds

Improvements 1982 2026 85,835,000 85,835,000 845,530,000

Total 1915 Act Bonds 85,835,000 85,835,000 84— — 5,530,000



Total Bakersfield Long-Term Indebtedness $ 90,765,000 $ 90,765,000 $ 84$ 6,585,000

Baldwin Park (Los Angeles County)

Revenue

Community Center-Refunding 2004 2034 10,840,000 10,840,000 10190,000

Total Revenue 10,840,000 10,840,000 10— — 190,000

Pension Obligation

To Fund the Citys Unfunded Liability 2007 2018 12,810,000 12,810,000 12—

Total Pension Obligation 12,810,000 12,810,000 12— — —

1915 Act Bonds

Improvements - Delta Little John Ahurn 1986 2008 3,483,358 3,483,358 237,045

Improvements 2001 2011 215,458 215,458 21,000

Total 1915 Act Bonds 3,698,816 3,698,816— — 258,045



Total Baldwin Park Long-Term Indebtedness $ 35,004,064 $ 35,004,064 $ 29$ 886,566

Banning (Riverside County)

1915 Act Bonds

Streets and Storm Sewers 1992 2012 7,232,134 7,232,134 3258,000

Total 1915 Act Bonds 7,232,134 7,232,134 3— — 258,000



Total Banning Long-Term Indebtedness $ 7,232,134 $ 7,232,134 $ 3$ 258,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Barstow (San Bernardino County)

Revenue

Meas I Tax Revenue Bond 1996 2010 6,715,000 6,715,000 1585,000

Total Revenue 6,715,000 6,715,000 1— — 585,000

1915 Act BondsPublic Improvement District 91-1 1992 2012 2,905,463 2,905,463 1175,000

Total 1915 Act Bonds 2,905,463 2,905,463 1— — 175,000

Total Barstow Long-Term Indebtedness $ 9,620,463 $ 9,620,463 $ 3$ 760,000

Beaumont (Riverside County)

Bell (Los Angeles County)

General Obli gation

Capital Improvement 2004 2034 15,000,000 15,000,000 15—

Total General Obli gation 15,000,000 15,000,000 15— — —

Pension Obligation

Pension 2005 2019 9,225,000 9,225,000 8460,000




Total Bell Long-Term Indebtedness $ 50,560,400 $ 50,560,400 $ 50$ 461,050

Bell Gardens (Los Angeles County)

Revenue

Refunding 2004 2024 5,240,000 5,240,000 465,000

Total Revenue 5,240,000 5,240,000 4— — 65,000

Other Long-Term Indebtedness 5,000,000 3,433,420 3— — —


Total Bell Gardens Long-Term Indebtedness $ 10,240,000 $ 8,673,420 $ 8$ 65,000

Bellflower (Los Angeles County)



Total Bellfl ower Long-Term Indebtedness $ — $ $$ —

Belmont (San Mateo County)

Revenue

Sewer 2001 2031 7,500,000 7,500,000 6150,000

Sewer 2006 2036 7,500,000 7,500,000 7—

4 9 9






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Berkeley (Alameda County) — (continued)

Total General Obligation 77,365,000 77,365,000 65— — 2,100,000

Pension Obligation

Pension - Refunding 1998 2018 12,415,000 12,415,000 4715,000

Total Pension Obligation 12,415,000 12,415,000 4— — 715,000Other Long-Term Indebtedness 3,151,852 3,151,852 1— — 323,476



Total Berkeley Long-Term Indebtedness $ 92,931,852 $ 92,931,852 $ 71$ 3,138,476

Beverly Hills (Los Angeles County)

Revenue

Parking 2001 2013 10,680,000 10,680,000 6930,000

Parking 2007 2037 16,480,039 16,480,039 16—

Water 2007 2037 35,495,000 35,495,000 35—

Water 2003 2015 2,984,638 2,984,638 2195,764

Water 1998 2022 14,760,000 14,760,000 10500,000

Wastewater 1998 2022 24,650,000 24,650,000 18835,000

Parking 2003 2015 24,431,590 24,431,590 181,602,481

Parking 1999 2020 7,422,950 7,422,950 5185,925

Total Revenue 136,904,217 136,904,217 113— — 4,249,170

General Obligation

Capital Improvement Project 2007 2037 65,119,961 65,119,961 65—

Civic Center 1998 2028 34,175,000 34,175,000 —

Civic Center 1999 2020 85,002,050 85,002,050 632,129,075

Civic Center 2003 2015 41,038,772 41,038,772 312,691,755



Total Beverly Hill s Long-Term Indebtedness $ 362,240,000 $ 362,240,000 $ 273$ 9,070,000

Big Bear Lake (San Bernardino County)

Revenue

Water 1996 2022 37,585,000 37,585,000 331,355,000

Total Revenue 37,585,000 37,585,000 33— — 1,355,000Community Facility District

Improvements 1982 2012 2,326,601 2,326,601 —

Total Community Facility District 2,326,601 2,326,601— — —

1915 Act Bonds

Improvements 1982 2012 11,926,776 11,926,776 —

5 0 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 0 2

Big Bear Lake (San Bernardino County) — (cont inued)

Total 1915 Act Bonds 11,926,776 11,926,776— — —

Other Long-Term Indebtedness 1,519,721 1,519,721— — 108,183



Total Big Bear Lake Long-Term Indebtedness $ 53,358,098 $ 53,358,098 $ 34$ 1,463,183

Biggs (Butte County)




Total Biggs Long-Term Indebtedness $ 300,000 $ 300,000 $$ 3,000

Bishop (Inyo County)



Total Bishop Long-Term Indebtedness $ 982,120 $ 982,120 $$ 68,194

Blue Lake (Humboldt County)Other Long-Term Indebtedness 196,083 196,083— — 19,858


Total Blue Lake Long-Term Indebtedness $ 196,083 $ 196,083 $$ 19,858

Blythe (Riverside County)


Community Development 2005 2035 2,000,000 2,000,000 110,000





Total Blyt he Long-Term Indebtedness $ 18,044,079 $ 18,044,079 $ 7$ 250,000

Bradbury (Los Angeles County)

Brawley (Imperial County)


Improvements - County Water 1977 2017 368,200 368,200 12,800

Total Other Special Assessments 368,200 368,200— — 12,800





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Brawley (Imperial County) — (continued)


Total Brawley Long-Term Indebtedness $ 368,200 $ 368,200 $$ 12,800

Brea (Orange County)Revenue

County-Wide Communications 1996 2006 1,145,000 1,145,000 140,000

Water 1998 2021 22,000,000 21,330,000 15735,000

Total Revenue 23,145,000 22,475,000 15— — 875,000


Sewer and Street 1999 2015 2,500,000 1,478,000 99,000

Sewer and Street 2005 2024 15,405,000 6,665,000 6195,000

Sewer and Street 2003 2023 2,650,000 2,580,000 270,000

Downtown Public Improvement 1997 2021 5,000,000 3,235,000 2105,000



Total Brea Long-Term Indebtedness $ 48,700,000 $ 36,433,000 $ 27$ 1,344,000

Brentwood (Contra Costa County)

Revenue

Water and Sewer 1997 2026 12,195,000 12,195,000 9295,000

Infrastructure 2001 2032 32,080,000 32,080,000 29675,000

Total Revenue 44,275,000 44,275,000 39— — 970,000

General Obligation

Police Station Construction 2002 2031 5,999,976 5,999,976 6140,000


1915 Act Bonds

Improvements 1992 2017 19,620,000 19,620,000 11770,000

Improvements 1993 2007 6,727,000 6,727,000 450,000

Improvements 2005 2035 40,145,000 40,145,000 39595,000

Infrastructure 2004 2031 12,450,000 12,450,000 11320,000

Infrastruture Refunding 2004 2030 35,995,000 35,995,000 321,100,000

Infrastructure Refunding. 2003 2028 17,335,000 17,335,000 260,000

Infrastructure Refunding 2007 2034 35,750,000 35,750,000 35—

Infrastructure Refunding 2005 2033 16,090,000 16,090,000 15360,000



Improvements 2006 2036 17,195,000 17,195,000 17—

Total 1915 Act Bonds 242,489,000 242,489,000 182— — 4,663,000


5 0 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 0 4

Brentwood (Contra Costa County) — (continued)



Total Brentwood Long-Term Indebtedness $ 307,085,878 $ 307,085,878 $ 238$ 6,658,261

Brisbane (San Mateo County)

Other Non-Municipal Debt Not Going To The Balance Sheet

Improvements - Northeast Ridge 2001 2020 6,975,000 6,975,000 5275,000

Total Other Non-Municipal Debt Not Going To The Balance Sheet 6,975,000 6,975,000 5— — 275,000


Total Bri sbane Long-Term Indebtedness $ 6,975,000 $ 6,975,000 $ 5$ 275,000

Buellton (Santa Barbara County)

Buena Park (Orange County)



Total Buena Park Long-Term Indebtedness $ 2,186,400 $ 2,185,556 $ 1$ 140,752

Burbank (Los Angeles County)

Revenue

Burbank Public Financing Authority - Series A 2003 2024 55,335,000 55,335,000 50855,000

Burbank Public Financing Authority - Series C 2003 2024 22,015,000 22,015,000 20705,000

Burbank Public Financing Authority - Series D 2003 2009 8,795,000 8,795,000 31,425,000

BWP Electric Bond Series A 2002 2022 25,000,000 25,000,000 211,050,000

Sewer - Refunding 1993 2012 9,255,000 9,255,000 1,160,000

Burbank Public Financing Authority - Series A 2007 2043 52,325,000 52,325,000 27—

Water - Series A 1998 2023 10,585,000 10,585,000 5805,000

Wastewater Treatment Series A 2004 2034 19,130,000 19,130,000 18600,000

Solid Waste Series B 2001 2017 10,290,000 10,290,000 10—

Solid Waste Series A 2001 2008 4,845,000 4,845,000 730,000

Electric 1998 2023 45,160,000 45,160,000 411,660,000

BWP Electric Bond Series A 2001 2011 54,745,000 54,745,000 245,520,000

Total Revenue 317,480,000 317,480,000 223— — 14,510,000

Pension Obligation

Refunding the Citys Obligation to PERS 2004 2024 25,120,000 25,120,000 18260,000



Parking Authority 1991 2006 2,030,000 2,030,000 225,000

Total Improvement District 2,030,000 2,030,000— — 225,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Burbank (Los Angeles County) — (continued)




Total Burbank Long-Term Indebtedness $ 354,841,209 $ 354,841,209 $ 255$ 14,995,000

Burli ngame (San Mateo County)

Pension Obligation

To Fund the Citys Unfunded Liability 2007 2032 32,975,000 32,975,000 311,580,000

Total Pension Obligation 32,975,000 32,975,000 31— — 1,580,000



Total Burl ingame Long-Term Indebtedness $ 32,975,000 $ 32,975,000 $ 31$ 1,580,000

Calabasas (Los Angeles County)


Total Calabasas Long-Term Indebtedness $ — $ $$ —

Calexico (Imperial County)Other Long-Term Indebtedness 14,759,754 14,759,754 4— — 711,020



Total Calexico Long-Term Indebtedness $ 14,759,754 $ 14,759,754 $ 4$ 711,020

California City (Kern County)

Other Long-Term Indebtedness 1,600,000 746,966— — 32,972


Total California City Long-Term Indebtedness $ 1,600,000 $ 746,966 $$ 32,972

Calimesa (Riverside County)

Calipatria (Imperial County)

Revenue

Sewer 1979 2019 247,000 247,000 8,000

Total Revenue 247,000 247,000— — 8,000


Total Calipatria Long-Term Indebtedness $ 707,000 $ 707,000 $$ 38,273

Calistoga (Napa County)

5 0 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 0 6

Calistoga (Napa County) — (continued)

Revenue

Water System 1984 2024 6,716,389 6,716,389 4145,000

Total Revenue 6,716,389 6,716,389 4— — 145,000

Other Long-Term Indebtedness 2,008,300 2,008,300 1— — 21,700Construction Financing —— — —


Total Calistoga Long-Term Indebtedness $ 8,724,689 $ 8,724,689 $ 6$ 166,700

Camarill o (Ventura County)

Revenue

Bridge and Police Facility - Refunding 1999 2012 6,556,532 6,556,532 2640,000

Library Construction 2003 2034 8,930,000 8,930,000 8170,000

Total Revenue 15,486,532 15,486,532 10— — 810,000

1915 Act Bonds

Improvements - Refunding 1989 2014 1,325,000 1,325,000 1—

Improvements 1996 2016 3,541,500 3,541,500 3—

Total 1915 Act Bonds 4,866,500 4,866,500 4— — —

Lease Obligation —

— —

—Other Debt Going to the Balance Sheet


Total Other Debt Going to the Balance Sheet 11,235,000 11,235,000 10— — —

Total Camarillo Long-Term Indebtedness $ 31,588,032 $ 31,588,032 $ 25$ 810,000

Campbell (Santa Clara County)

1915 Act Bonds

Parking Garage, Street, and Storm Drains 1978 2012 3,017,727 3,017,727 30,000

Total 1915 Act Bonds 3,017,727 3,017,727— — 30,000


Total Campbell Long-Term Indebtedness $ 3,017,727 $ 3,017,727 $$ 30,000

Canyon Lake (Riverside County)


Street Improvement 1994 2015 1,245,000 1,245,000 65,000Total Certificates of Participation 1,245,000 1,245,000— — 65,000


Total Canyon Lake Long-Term Indebtedness $ 4,160,000 $ 4,160,000 $ 1$ 323,617

Capitola (Santa Cruz County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Capitola (Santa Cruz County) — (continued)


Total Capitola Long-Term Indebtedness $ 123,105 $ 34,214 $$ 18,276

Carlsbad (San Diego County)1911 Act Bonds

Improvements - La Costa Downs 1995 2011 814,299 814,299 38,870

Total 1911 Act Bonds 814,299 814,299— — 38,870

1915 Act Bonds

Improvements 1997 2012 18,475,000 18,475,000 3645,000

Improvements - Carlsbad Ranch 1997 2022 10,175,438 10,175,438 7280,000

Improvements - Rancho Carrillo 1998 2028 19,600,000 19,600,000 16390,000

Improvements - Poinsettia Lane East 2005 2035 33,085,000 33,085,000 32570,000

Improvements - College Cannon East 2004 2034 11,760,000 11,760,000 11180,000

Total 1915 Act Bonds 93,095,438 93,095,438 71— — 2,065,000





CFD #3 Special Tax Bond 2006 2036 11,490,000 11,490,000 11—


Total Carlsbad Long-Term Indebtedness $ 116,479,737 $ 116,479,737 $ 89$ 2,708,870

Carmel-By-The-Sea (Monterey County)


Total Carmel-By-The-Sea Long-Term Indebtedness $ — $ $$ —

Carpinteria (Santa Barbara County)

Carson (Los Angeles County)


Property Improvements - Dominguez Tech 2001 2031 32,195,000 32,195,000 530,000

Property Improvements-Dominguez Tech Series B 2006 2031 7,955,000 7,955,000 7—

Property Improvements-Dominguez Tech 2006 2031 25,000,000 25,000,000 25—Street Improvements - Sepulveda Avenue 1992 2022 13,100,000 13,100,000 160,000

Street Improvements - Wilmington Avenue 1995 2007 2,200,000 2,200,000 235,000


Total Carson Long-Term Indebtedness $ 80,450,000 $ 80,450,000 $ 34$ 825,000

Cathedral City (Riverside County)

5 0 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 0 8

Cathedral City (Riverside County) — (continued)

Revenue

City Projects 1996 2009 2,945,000 2,945,000 —

Sports Complex 1997 2027 5,920,000 5,920,000 —

Total Revenue 8,865,000 8,865,000— — —Community Facility District

Public Infrastructure Improvements 2000 2030 12,230,000 12,230,000 1240,000


1915 Act Bonds

Improvements 2005 2034 5,978,326 5,978,326 6110,000

Improvements - Refunding 1996 2011 23,905,000 23,905,000 61,980,000

Improvements 2001 2026 3,085,000 3,085,000 275,000

Improvements 1996 2026 5,591,404 5,591,404 4115,000

Total 1915 Act Bonds 38,559,730 38,559,730 20— — 2,280,000



Total Cathedral City Long-Term Indebtedness $ 61,389,671 $ 61,389,671 $ 32$ 2,819,158

Ceres (Stanislaus County)

1915 Act Bonds

Improvements 2002 2018 2,960,000 2,960,000 2145,000

Total 1915 Act Bonds 2,960,000 2,960,000 2— — 145,000


Total Ceres Long-Term Indebtedness $ 2,960,000 $ 2,960,000 $ 2$ 145,000

Cerritos (Los Angeles County)

Chico (Butte County)

Revenue

Parking Structure 1994 2024 3,490,000 3,490,000 285,000

Total Revenue 3,490,000 3,490,000 2— — 85,000

1915 Act Bonds

Improvements 1986 2014 6,975,085 6,975,085 1280,000

Total 1915 Act Bonds6,975,085 6,975,085 1

— —

280,000Construction Financing —— — —

Total Chico Long-Term Indebtedness $ 10,465,085 $ 10,465,085 $ 4$ 365,000

Chino (San Bernardino County)


Improvements 2004 2034 23,705,000 23,705,000 23410,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Chino (San Bernardino County) — (continued)

Improvements #2005-2 2006 2036 6,055,000 6,055,000 6—

Infrastructure #1 2004 2033 7,880,000 7,880,000 7140,000

Improvements #2006-2 2006 2036 9,545,000 9,545,000 9—

Improvements #2005-1 2007 2036 23,715,000 23,715,000 23—Public Facility Construction 2000 2030 2,115,000 2,115,000 135,000

Infrastructure #4 2004 2033 6,710,000 6,710,000 6120,000

Infrastructure #2 2004 2033 7,130,000 7,130,000 6130,000

Infrastructure 1989 2011 2,850,000 2,850,000 1180,000

Improvements #2003-3 2006 2036 25,615,000 25,615,000 25—

Improvements 1999 2029 9,060,000 9,060,000 8160,000

Total Community Facility District 124,380,000 124,380,000 120— — 1,175,000

1915 Act Bonds

Improvements 1999 2009 12,015,000 12,015,000 41,225,000

Total 1915 Act Bonds 12,015,000 12,015,000 4— — 1,225,000


Public Facility Construction 2002 2032 3,200,000 3,200,000 350,000




Total Chino Long-Term Indebtedness $ 139,595,000 $ 139,595,000 $ 127$ 2,450,000

Chino Hills (San Bernardino County)


Improvements 2006 2030 49,660,000 49,660,000 49—

Infrastructure 1991 2015 59,940,000 59,940,000 301,850,000


1915 Act Bonds

Improvements 1994 2021 33,705,000 33,705,000 12384,000

Total 1915 Act Bonds 33,705,000 33,705,000 12— — 384,000



Total Chino Hill s Long-Term Indebtedness $ 212,373,102 $ 212,373,102 $ 126$ 4,556,283

Chowchilla (Madera County)

Revenue

Sewer - USDA 2000 2020 268,325 268,325 10,000

Water - USDA 2000 2020 1,114,558 1,114,558 45,000

Storm Drain 1994 2013 790,000 790,000 46,500

5 0 9






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Claremont (Los Angeles County)

Pension Obligation

Pension Obligation 2006 2027 6,060,000 6,060,000 555,000



Total Claremont Long-Term Indebtedness $ 18,060,000 $ 18,060,000 $ 14$ 997,518

Clayton (Contra Costa County)

Clearlake (Lake County)



Total Clearlake Long-Term Indebtedness $ 100,000 $ 100,000 $$ 21,958

Cloverdale (Sonoma County)

Revenue

Waste Water Treatment Expansion 2000 2020 2,425,000 2,425,000 2—

Total Revenue 2,425,000 2,425,000 2— — —

Other Long-Term Indebtedness 388,310 388,310— — —


Total Cloverdale Long-Term Indebtedness $ 2,813,310 $ 2,813,310 $ 2$ —

Clovis (Fresno County)

Revenue

Corporation Yard 2001 2027 19,755,000 19,755,000 17530,000

Equipment 1997 2007 2,620,000 2,620,000 300,000

Public Safety Facility 2001 2015 15,000,000 15,000,000 10955,000

Sewer 1998 2011 15,330,000 15,330,000 14115,000

Water Improvement 2005 2035 25,735,000 25,735,000 25—

Water System Improvement 2007 2039 68,540,000 68,540,000 68—

Water Improvement 2003 2028 44,330,000 44,330,000 42465,000

Refuse 1998 2018 10,030,000 10,030,000 7430,000

Total Revenue 201,340,000 201,340,000 186— —

2,795,0001915 Act Bonds

Improvements 1998 2018 6,646,333 6,646,333 11,145,000

Improvements 2001 2020 2,360,000 2,360,000 1880,000

Total 1915 Act Bonds 9,006,333 9,006,333 2— — 2,025,000


5 1 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 1 2

Clovis (Fresno County) — (continued)



Total Clovis Long-Term Indebtedness $ 241,288,265 $ 241,288,265 $ 208$ 6,770,378

Coachella (Riverside County)

Coalinga (Fresno County)

Revenue

Airport Expansion 1994 2014 660,000 660,000 —

Water Plant Expansion 1993 2016 3,000,000 3,000,000 1125,000

Water system improvements 2000 2030 4,067,685 4,067,685 310,000

Sewer 1982 2020 384,600 384,600 10,000

Sewer System Improvements 2000 2030 2,246,801 2,246,801 1100,000

Jail Construction Project 1994 2014 740,000 740,000 40,000

Total Revenue 11,099,086 11,099,086 8— — 285,000

1915 Act Bonds

Utility and street improvements 1992 2016 3,025,000 3,025,000 25,000

Utility and street improvements #4 1993 2018 2,269,000 2,269,000 35,000

Utility and street improvement #3 1993 2016 548,000 548,000 7,000Utility abd street improvements #2 1992 2016 774,000 774,000 10,000

Total 1915 Act Bonds 6,616,000 6,616,000 1— — 77,000




Total Coalinga Long-Term Indebtedness $ 18,375,086 $ 17,965,086 $ 9$ 397,000

Colfax (Placer County)

Revenue

Sewer 1978 2018 85,000 85,000 3,000

Total Revenue 85,000 85,000— — 3,000

General Obli gation

Sewer Construction 1978 2018 100,000 100,000 3,000

Total General Obli gation100,000 100,000

— —

3,000Other Long-Term Indebtedness 250,000 250,000— — 27,405

Total Colfax Long-Term Indebtedness $ 435,000 $ 435,000 $$ 33,405

Colma (San Mateo County)





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Total Colma Long-Term Indebtedness $ — $ $$ —

Colton (San Bernardino County)

Other Debt Going To The Balance Sheet

Corporation Yards 1998 2010 2,070,000 2,070,000 1135,000

Total Other Debt Going To The Balance Sheet 2,070,000 2,070,000 1— — 135,000Other Long-Term Indebtedness 8,667,904 8,667,904 2— — 522,507



Total Colton Long-Term Indebtedness $ 10,737,904 $ 10,737,904 $ 3$ 657,507

Colusa (Colusa County)

Commerce (Los Angeles County)


Total Commerce Long-Term Indebtedness $ — $ $$ —

Compton (Los Angeles County)

Revenue

Sewer 1998 2023 8,310,000 8,310,000 6245,000

Solid Waste 2000 2020 6,000,000 6,000,000 3625,000

Total Revenue 14,310,000 14,310,000 9— — 870,000




Total Compton Long-Term Indebtedness $ 19,310,000 $ 19,310,000 $ 14$ 970,000

Concord (Contra Costa County)

1915 Act Bonds

Improvements #79 1993 2008 48,000 48,000 —

Improvements #81 1999 2014 255,000 255,000 11,000

Improvements #80 1998 2014 445,216 445,216 15,000

Total 1915 Act Bonds 748,216 748,216— — 26,000



Total Concord Long-Term Indebtedness $ 1,768,216 $ 1,768,216 $$ 106,000

Corcoran (Kings County)



5 1 3






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Corona (Riverside County) — (continued)


Total Corona Long-Term Indebtedness $ 267,066,639 $ 250,246,639 $ 185$ 8,610,980

Coronado (San Diego County)Other Long-Term Indebtedness 5,361,654 5,361,654 4— — 207,122

Total Coronado Long-Term Indebtedness $ 5,361,654 $ 5,361,654 $ 4$ 207,122

Corte Madera (Marin County)


Parks 2006 2037 10,575,000 10,575,000 10—

Total Certificates of Participation 10,575,000 10,575,000 10— — —

1915 Act Bonds

Drainage 1993 2008 313,571 313,571 25,000

Parking 1996 2026 1,067,000 1,067,000 20,000

Sewer 1995 2021 517,297 517,297 15,000

Total 1915 Act Bonds 1,897,868 1,897,868 1— — 60,000


Total Corte Madera Long-Term Indebtedness $ 12,472,868 $ 12,472,868 $ 11$ 60,000

Costa Mesa (Orange County)



Total Costa Mesa Long-Term Indebtedness $ 462,411 $ 462,411 $$ 51,987

Cotati (Sonoma County)

1915 Act Bonds

Improvements 1989 2008 673,898 673,898 —

Total 1915 Act Bonds 673,898 673,898— — —


Improvement 2001 2033 5,875,000 5,875,000 575,000



Total Cotati Long-Term Indebtedness $ 6,657,127 $ 6,657,127 $ 5$ 95,624

Covina (Los Angeles County)


L.A. County MTA - Prop C 2005 2014 3,725,000 3,725,000 2335,000

Total Certificates of Participation 3,725,000 3,725,000 2— — 335,000

5 1 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 1 6

Covina (Los Angeles County) — (continued)



Total Covina Long-Term Indebtedness $ 4,554,243 $ 4,554,243 $ 3$ 434,719

Crescent City (Del Norte County)

Revenue

Sewer Treatment Plant Improvements 2004 2008 5,000,000 4,300,000 3—

Total Revenue 5,000,000 4,300,000 3— — —



Total Crescent City Long-Term Indebtedness $ 5,000,000 $ 4,300,000 $ 3$ —

Cudahy (Los Angeles County)

Culver City (Los Angeles County)

Revenue

Sewer - Refunding 1999 2029 25,080,000 25,080,000 21485,000

Total Revenue 25,080,000 25,080,000 21— — 485,000




Total Culver City Long-Term Indebtedness $ 29,149,192 $ 29,149,192 $ 21$ 869,307

Cupertino (Santa Clara County)

1915 Act Bonds

Improvements 1974 2010 4,666,405 4,666,405 30,000

Total 1915 Act Bonds 4,666,405 4,666,405— — 30,000


Total Cupertino Long-Term Indebtedness $ 4,666,405 $ 4,666,405 $$ 30,000

Cypress (Orange County)

Revenue

Refinance 1991 Civic Center Debt 2001 2021 5,505,000 5,505,000 4255,000

Total Revenue 5,505,000 5,505,000 4— — 255,000

Total Cypress Long-Term Indebtedness $ 5,505,000 $ 5,505,000 $ 4$ 255,000

Daly City (San Mateo County)





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Daly City (San Mateo County) — (continued)


Total Daly City Long-Term Indebtedness $ — $ $$ —

Dana Point (Orange County)Lease Obligation —— — —

Total Dana Point Long-Term Indebtedness $ — $ $$ —

Danville (Contra Costa County)

Davis (Yolo County)


Infrastructure - Refunding 2004 2015 5,355,000 5,355,000 4397,500

Infrastructure 1999 2028 9,785,000 9,785,000 9—

Infrastructure 2000 2024 9,640,000 9,640,000 6—

Infrastructure 2007 2025 14,115,000 14,115,000 14—



1915 Act Bonds

Improvements 1963 2010 6,647,199 6,647,199 2245,000Total 1915 Act Bonds 6,647,199 6,647,199 2— — 245,000




Total Davis Long-Term Indebtedness $ 80,462,199 $ 78,147,499 $ 55$ 1,350,378

Del Mar (San Diego County)

General Obli gation

Wildfire Protection 1999 2014 1,950,000 1,950,000 1125,000


1915 Act Bonds

Improvements 1987 2019 3,608,625 3,608,625 180,000

Improvements 2005 2025 932,201 932,201 32,201

Total 1915 Act Bonds4,540,826 4,540,826 1

— —

112,201Other Long-Term Indebtedness 898,013 898,013— — 80,598


Total Del Mar Long-Term Indebtedness $ 7,388,839 $ 7,388,839 $ 3$ 317,799

Del Rey Oaks (Monterey County)

5 1 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 1 8

Del Rey Oaks (Monterey County) — (continued)


Total Del Rey Oaks Long-Term Indebtedness $ 338,086 $ 338,086 $$ 68,716

Delano (Kern County)Other Long-Term Indebtedness 3,780,588 3,780,588 2— — 317,471

Total Delano Long-Term Indebtedness $ 3,780,588 $ 3,780,588 $ 2$ 317,471

Desert Hot Spri ngs (Riverside County)


COP Interim Cash Flow Financing 2004 2023 3,060,000 3,060,000 2125,000



Judgement Obligation Bonds 2004 2044 9,725,000 9,725,000 9—

Total Other Debt Going To The Balance Sheet 9,725,000 9,725,000 9— — —

1915 Act Bonds

Sewer, Water, Drainage, and Dry Utilities 1993 2013 765,320 765,320 40,000

Street Improvements 1994 2014 441,044 441,044 60,000

Sewer, Water, and Utilities 1992 2013 975,062 975,062 70,000

Total 1915 Act Bonds 2,181,426 2,181,426 1— — 170,000


Total Desert Hot Spri ngs Long-Term Indebtedness $ 15,194,210 $ 15,194,210 $ 13$ 319,000

Diamond Bar (Los Angeles County)

Revenue

Diamond Bar Center 2002 2033 13,755,000 13,755,000 13240,000

Total Revenue 13,755,000 13,755,000 13— — 240,000

Total Diamond Bar Long-Term Indebtedness $ 13,755,000 $ 13,755,000 $ 13$ 240,000

Dinuba (Tulare County)

Revenue

Water Storage and Trams Facility 1998 2028 5,960,000 5,960,000 5125,000

Total Revenue 5,960,000 5,960,000 5— — 125,000



Total Dinuba Long-Term Indebtedness $ 8,785,342 $ 8,785,342 $ 7$ 447,853

Dixon (Solano County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Dixon (Solano County) — (continued)

Revenue

Police Building and Fire Truck 1996 2015 2,290,000 2,290,000 1120,000

Sewer 1996 2021 2,635,000 2,635,000 185,000

Total Revenue 4,925,000 4,925,000 3— — 205,000Other Debt Going To The Balance Sheet

Fire Station 1997 2022 3,300,000 3,300,000 2105,000

Total Other Debt Going To The Balance Sheet 3,300,000 3,300,000 2— — 105,000


Total Dixon Long-Term Indebtedness $ 8,225,000 $ 8,225,000 $ 5$ 310,000

Dorris (Siskiyou County)

Dos Palos (Merced County)

Downey (Los Angeles County)

Pension Obligation



Construction Financing —— — —Lease Obligation —— — —

Total Downey Long-Term Indebtedness $ 20,635,000 $ 20,635,000 $ 20$ 90,000

Duarte (Los Angeles County)


Total Duarte Long-Term Indebtedness $ — $ $$ —

Dublin (Alameda County)

1915 Act Bonds

Dublin Boulevard Extension 1992 2012 2,350,000 2,350,000 1140,000

Total 1915 Act Bonds 2,350,000 2,350,000 1— — 140,000


Total Dublin Long-Term Indebtedness $ 11,377,229 $ 11,377,229 $ 8$ 701,404

Dunsmuir (Siskiyou County)

Revenue

Sewer Plant Expansion 1987 2014 200,000 169,000 8,000

Total Revenue 200,000 169,000— — 8,000


Sewer System Extension 1990 2030 146,481 146,481 2,000

5 1 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 2 0

Dunsmuir (Siskiyou County) — (continued)

Sewer System Improvements 1995 2035 529,600 529,600 8,000

Water System Improvements 1996 2035 611,200 589,600 9,000

Water System Acquisition - Refinance 2000 2014 825,000 825,000 55,000

Total Certificates of Participation 2,112,281 2,090,681 1— — 74,000Construction Financing —— — —


Total Dunsmuir Long-Term Indebtedness $ 2,312,281 $ 2,259,681 $ 1$ 82,000

East Palo Alto (San Mateo County)


Total East Palo Alto Long-Term Indebtedness $ — $ $$ —

El Cajon (San Diego County)




Total El Cajon Long-Term Indebtedness $ 31,313 $ 31,313 $$ 5,829

El Centro (Imperial County)

Revenue

Hospital Expansion and Modernization 2001 2026 39,300,000 39,300,000 351,100,000

Total Revenue 39,300,000 39,300,000 35— — 1,100,000



Total El Centro Long-Term Indebtedness $ 46,080,008 $ 46,080,008 $ 37$ 2,478,321

El Cerrito (Contra Costa County)

Revenue

Storm Drain 1993 2004 6,300,000 6,300,000 3340,000

Total Revenue 6,300,000 6,300,000 3— — 340,000


Total El Cerrito Long-Term Indebtedness $ 6,300,000 $ 6,300,000 $ 3$ 340,000

El Monte (Los Angeles County)

Revenue

El Monte Water Authority Refunding 2006 2023 18,805,000 18,805,000 1897,500

Total Revenue 18,805,000 18,805,000 18— — 97,500





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



El Monte (Los Angeles County) — (continued)



Total El Monte Long-Term Indebtedness $ 19,905,000 $ 19,905,000 $ 18$ 372,500

El Paso De Robles (San Luis Obispo County)

Revenue

Sewer Collection and Treatment System - Refunding 2002 2028 11,550,000 11,550,000 8675,000

Total Revenue 11,550,000 11,550,000 8— — 675,000

General Obligation

Bridge Expansion 1999 2017 38,000,000 38,000,000 292,216,255




Total El Paso De Robles Long-Term Indebtedness $ 50,479,472 $ 50,479,472 $ 38$ 3,034,193

El Segundo (Los Angeles County)


Total El Segundo Long-Term Indebtedness $ — $ $$ —

Elk Grove (Sacramento County)




Poppy Ridge CFD 2003-1 Series 2006 2006 2037 15,900,000 15,900,000 15—

Public Facilities 2003 2037 7,460,000 7,460,000 —


Public Facilities 2005 2036 90,875,000 90,875,000 90—



Total Elk Grove Long-Term Indebtedness $ 188,936,414 $ 188,936,414 $ 106$ 65,616

Emeryville (Al ameda County)



Total Emeryvill e Long-Term Indebtedness $ — $ $$ —

Encinitas (San Diego County)

Revenue

5 2 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 2 2

Encinitas (San Diego County) — (continued)

Improvements 2001 2031 22,645,000 22,645,000 —

Total Revenue 22,645,000 22,645,000— — —

1911 Act Bonds

Improvements 1993 2003 193,216 193,216 20,000Total 1911 Act Bonds 193,216 193,216— — 20,000

1915 Act Bonds

Improvements 1996 2026 1,356,400 1,356,400 70,000

Total 1915 Act Bonds 1,356,400 1,356,400— — 70,000



Total Encinitas Long-Term Indebtedness $ 34,834,954 $ 34,834,954 $ 9$ 543,486

Escalon (San Joaquin County)

Revenue

Sewer 2000 2030 825,000 825,000 15,000

Total Revenue 825,000 825,000— — 15,000



Total Escalon Long-Term Indebtedness $ 2,652,000 $ 2,652,000 $ 1$ 202,952

Escondido (San Diego County)

Revenue

Reidy Golf Course 2001 2030 6,300,000 6,300,000 5140,000

Total Revenue 6,300,000 6,300,000 5— — 140,000

General Obligation

Public Safety Facilities Project 2006 2036 84,350,000 84,350,000 84—

Total General Obligation 84,350,000 84,350,000 84— — —


Hidden Trails 2002 2013 3,085,000 3,085,000 250,000

Eureka Ranch 2006 2036 18,080,000 18,080,000 18—


1915 Act Bonds

Auto Parkway Refunding 1998 2018 4,435,000 4,435,000 2165,000

Bernardo Hamilton Sewer 1994 2008 242,461 242,461 20,000

Ranch San Pasqual Refunding 1998 2026 5,105,000 5,105,000 3105,000

Total 1915 Act Bonds 9,782,461 9,782,461 6— — 290,000





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Escondido (San Diego County) — (continued)



Total Escondido Long-Term Indebtedness $ 122,798,479 $ 122,798,479 $ 118$ 687,174

Etna (Siskiyou County)

Revenue

Sewer 1970 2009 34,000 34,000 1,000

Water 1970 2009 136,000 136,000 6,000

Water 1983 2019 109,775 109,775 3,824

Sewer 1983 2023 270,000 270,000 7,000

Total Revenue 549,775 549,775— — 17,824

1915 Act Bonds

Sewer 2002 2041 405,000 405,000 4,200

Total 1915 Act Bonds 405,000 405,000— — 4,200

Total Etna Long-Term Indebtedness $ 954,775 $ 954,775 $$ 22,024

Eureka (Humboldt County)

Revenue

Municipal Harbor Improvement 1973 2014 1,560,000 1,560,000 —

Water 2006 2031 1,570,000 1,570,000 1—

Total Revenue 3,130,000 3,130,000 1— — —



Total Eureka Long-Term Indebtedness $ 23,796,298 $ 23,162,921 $ 5$ 140,545

Exeter (Tulare County)

Revenue

Sewer 1999 2042 5,000,000 5,000,000 —

Water 2003 2043 3,000,000 3,000,000 —

Total Revenue 8,000,000 8,000,000— — —


Total Exeter Long-Term Indebtedness $ 8,000,000 $ 8,000,000 $$ —

Fairfax (Marin County)

Fairfield (Solano County)

Revenue

Golf and Open Space 1998 2023 18,575,000 18,575,000 13685,000

Water - Refunding 2005 2017 47,085,000 47,085,000 403,290,000

5 2 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 2 4

Fairfield (Solano County) — (continued)

Water 2003 2023 9,280,000 9,280,000 7355,000

Total Revenue 74,940,000 74,940,000 61— — 4,330,000

General Obligation

North Bay Aqueduct 1987 2036 20,319,281 20,319,281 12421,890Total General Obligation 20,319,281 20,319,281 12— — 421,890

Pension Obligation



1915 Act Bonds

Improvements 1997 2018 49,740,000 49,740,000 61,280,000

Total 1915 Act Bonds 49,740,000 49,740,000 6— — 1,280,000



Total Fairfield Long-Term Indebtedness $ 202,822,865 $ 202,822,865 $ 137$ 6,947,845

Farmersville (Tulare County)

Revenue

Sewer 1970 2007 490,000 490,000 26,000

Total Revenue 490,000 490,000— — 26,000



Total Farmersville Long-Term Indebtedness $ 1,653,998 $ 1,653,998 $$ 249,738

Ferndale (Humboldt County)

Revenue

Sewer 1973 2013 87,000 87,000 3,500

Total Revenue 87,000 87,000— — 3,500



Total Ferndale Long-Term Indebtedness $ 387,000 $ 307,000 $$ 17,205

Fillmore (Ventura County)




Street Drain Improvements - Refunding 1999 2029 61,150,000 61,150,000 2—


Total Fillmore Long-Term Indebtedness $ 61,150,000 $ 61,150,000 $ 2$ —




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Firebaugh (Fresno County)

Revenue

Sewer - Series A 1976 2016 250,000 250,000 9,000

Water - Refinance 2005 2033 1,970,000 1,970,000 145,000

Sewer - Series B 1976 2016 250,000 250,000 9,000Total Revenue 2,470,000 2,470,000 2— — 63,000

Total Fir ebaugh Long-Term Indebtedness $ 2,470,000 $ 2,470,000 $ 2$ 63,000

Folsom (Sacramento County)

Revenue

Water 1998 2028 19,325,000 19,325,000 16435,000

Total Revenue 19,325,000 19,325,000 16— — 435,000

General Obligation

Schools 1993 2013 42,616,000 42,616,000 252,275,000



Parks and Signal - Refinance 1998 2021 795,000 795,000 —

Total Other Debt Going To The Balance Sheet 795,000 795,000— — —



Total Folsom Long-Term Indebtedness $ 72,741,625 $ 72,741,625 $ 48$ 4,254,876

Fontana (San Bernardino County)

Revenue

Police Facilities 2003 2016 8,000,000 7,755,000 5530,000

Total Revenue 8,000,000 7,755,000 5— — 530,000


Infrastructure #3B 1999 2015 7,645,000 7,645,000 4560,000

Infrastructure #4 1990 2015 7,000,000 515,000 25,000

Infrastructure #12 2005 2030 26,920,000 26,920,000 26—

Infrastructure #11 1999 2028 17,000,000 15,500,000 10130,000

Infrastructure #7 2005 2030 3,985,000 3,985,000 375,000

Infrastructure - Refunding #2B 1998 2017 4,000,000 3,730,000 1390,000

Infrastructure #31 2007 2036 26,815,000 26,815,000 26—Infrastructure - Refunding #90 2004 2034 45,000,000 37,365,000 37100,000

Infrastructure - Refunding #3A 1999 2015 21,100,000 21,100,000 141,125,000

Infrastructure - Refunding #2A 1998 2017 50,000,000 44,485,000 331,870,000


1915 Act Bonds

Infrastructure 1990 2009 5,660,756 5,660,756 1420,000

5 2 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 2 6

Fontana (San Bernardino County) — (conti nued)

Total 1915 Act Bonds 5,660,756 5,660,756 1— — 420,000




Total Fontana Long-Term Indebtedness $ 233,412,262 $ 211,762,262 $ 174$ 5,852,613

Fort Bragg (Mendocino County)




Total Fort Bragg Long-Term Indebtedness $ 222,663 $ 222,663 $$ 41,095

Fort Jones (Siskiyou County)

Revenue

Water Company Purchase and Improvement 1992 2032 405,220 405,220 6,000

Total Revenue 405,220 405,220— — 6,000


Water Company Improvements 1996 2037 71,047 71,047 1,000Total Improvement District 71,047 71,047— — 1,000

Total Fort Jones Long-Term Indebtedness $ 476,267 $ 476,267 $$ 7,000

Fortuna (Humboldt County)

1915 Act Bonds

Improvements 1978 2018 1,005,358 1,005,358 25,000

Total 1915 Act Bonds 1,005,358 1,005,358— — 25,000



Total Fortuna Long-Term Indebtedness $ 1,558,389 $ 1,558,389 $$ 59,987

Foster City (San Mateo County)

1915 Act Bonds

Capital Improvement on Vacant Land 1986 2008 19,310,000 19,310,000 875,000

Capital Improvement on Vacant Land 1989 2009 11,462,073 11,462,073 1335,000

Total 1915 Act Bonds 30,772,073 30,772,073 2— — 1,210,000

Total Foster City Long-Term Indebtedness $ 30,772,073 $ 30,772,073 $ 2$ 1,210,000

Fountain Valley (Orange County)





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Fountain Valley (Orange County) — (conti nued)


Total Fountain Valley Long-Term Indebtedness $ 1,144,809 $ 1,142,876 $$ 69,050

Fowler (Fresno County)Other Special Assessments

Improvements 1993 2023 787,500 787,500 8,436

Improvements 1994 2023 2,470,000 2,470,000 141,082




Total Fowler Long-Term Indebtedness $ 3,614,389 $ 3,614,389 $ 1$ 60,240

Fremont (Alameda County)

General Obli gation

Fire - Series A 2003 2015 10,000,000 10,000,000 9200,000

Fire - Series B 2005 2035 25,000,000 25,000,000 25—


Mark-Roos

Improvements 1993 2018 133,189,000 133,189,000 335,480,000

Total Mark-Roos 133,189,000 133,189,000 33— — 5,480,000

1915 Act Bonds

Street Improvements 1964 2018 235,875,521 235,875,521 2510,000

Total 1915 Act Bonds 235,875,521 235,875,521 2— — 510,000



Improvements 2001 2022 68,000,000 68,000,000 67—


Total Fremont Long-Term Indebtedness $ 472,064,521 $ 472,064,521 $ 137$ 6,190,000

Fresno (Fresno County)

Revenue

Airport 2000 2030 43,045,000 43,045,000 39725,000

Airport 2007 2037 22,000,000 22,000,000 22—Water 2003 2020 16,155,000 16,155,000 12755,000

Water 1998 2024 31,935,000 31,935,000 29870,000

Solid Waste 2000 2030 18,710,000 18,710,000 111,155,000

Sewer 2000 2025 74,000,000 74,000,000 74—

Sewer 1995 2026 91,100,000 91,100,000 392,115,000

Sewer 1993 2023 196,280,000 196,280,000 975,225,000

5 2 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 2 8

Fresno (Fresno County) — (continued)

Total Revenue 493,225,000 493,225,000 327— — 10,845,000

Pension Obligation

Pension Obligation Refinance 2002 2029 205,335,000 205,335,000 1863,990,000

Total Pension Obligation 205,335,000 205,335,000 186— — 3,990,000Other Debt Going To The Balance Sheet

Judgement Refinance 2002 2017 5,370,000 5,370,000 4340,000


1915 Act Bonds

Facilities 1975 2011 58,058,575 58,058,575 43,625,000

Total 1915 Act Bonds 58,058,575 58,058,575 4— — 3,625,000





Facilities 2002 2031 1,400,000 1,400,000 125,000

Improvements 2003 2032 2,065,000 2,065,000 135,000

Improvements 1999 2017 2,080,000 2,080,000 190,000

Total Other Debt Going to the Balance Sheet 5,545,000 5,545,000 5— — 150,000Total Fresno Long-Term Indebtedness $ 788,789,104 $ 788,789,104 $ 543$ 20,673,453

Fullerton (Orange County)

Revenue

Communication System 1996 2011 5,005,000 5,005,000 515,000

Total Revenue 5,005,000 5,005,000— — 515,000




Total Fullerton Long-Term Indebtedness $ 11,605,489 $ 11,605,489 $ 4$ 1,343,154

Galt (Sacramento County)


Infrastructure-Refunding 2005 2017 12,445,000 12,445,000 111,045,000


1915 Act Bonds

Infrastructure 1986 2024 18,803,078 16,895,000 5345,000

Total 1915 Act Bonds 18,803,078 16,895,000 5— — 345,000


Total Galt Long-Term Indebtedness $ 31,248,078 $ 29,340,000 $ 16$ 1,390,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Garden Grove (Orange County)

Revenue


Total Revenue 16,845,000 16,845,000 15— — 645,000

Certificates of ParticipationProperty Development 2002 2027 22,735,000 22,735,000 21440,000


1915 Act Bonds

Street improvements 1990 2011 656,608 656,608 45,000

Total 1915 Act Bonds 656,608 656,608— — 45,000



Total Garden Grove Long-Term Indebtedness $ 40,236,608 $ 40,236,608 $ 36$ 1,130,000

Gardena (Los Angeles County)

Revenue

South Bay Regional Public Communication Authority Revenue Bonds 2001 2031 3,060,000 3,060,000 —

Total Revenue 3,060,000 3,060,000— — —


— — —

Total Gardena Long-Term Indebtedness $ 3,060,000 $ 3,060,000 $$ —

Gilroy (Santa Clara County)

Revenue

Sewer 1999 2022 38,215,000 32,880,000 291,230,000

Total Revenue 38,215,000 32,880,000 29— — 1,230,000

1915 Act Bonds

Improvements 1999 2019 8,090,000 8,090,000 2515,000

Parking 1999 2006 110,000 110,000 —

Total 1915 Act Bonds 8,200,000 8,200,000 2— — 515,000


Total Gilroy Long-Term Indebtedness $ 46,415,000 $ 41,080,000 $ 31$ 1,745,000

Glendale (Los Angeles County)

Revenue

Electric 2003 2032 31,640,000 31,640,000 28795,000

Electric 2006 2030 38,830,000 38,830,000 38725,000

Total Revenue 70,470,000 70,470,000 66— — 1,520,000

1915 Act Bonds

Improvements- Mountain Road 2003 2013 8,850,000 8,850,000 6755,000

5 2 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 3 0

Glendale (Los Angeles County) — (continued)

Total 1915 Act Bonds 8,850,000 8,850,000 6— — 755,000




Total Glendale Long-Term Indebtedness $ 89,677,792 $ 89,677,792 $ 78$ 3,941,631

Glendora (Los Angeles County)


Total Glendora Long-Term Indebtedness $ — $ $$ —

Goleta (Santa Barbara County)


Santa Barbara Shores 2002 2008 4,050,000 4,050,000 425,000

Total Certificates of Participation 4,050,000 4,050,000— — 425,000



Total Goleta Long-Term Indebtedness $ 5,550,000 $ 5,550,000 $ 1$ 425,000

Gonzales (Monterey County)

Revenue

Water 1995 2007 533,000 533,000 59,000

Total Revenue 533,000 533,000— — 59,000

1915 Act Bonds

Johnson Canyon-Fanoe Road Bridge 1995 2010 298,000 298,000 25,000

Total 1915 Act Bonds 298,000 298,000— — 25,000


Gonzales River Road Infrastructure Improvements 1998 2018 602,230 602,230 25,000

Total Other Non-Municipal Debt Not Going To The Balance Sheet 602,230 602,230— — 25,000


Total Gonzales Long-Term Indebtedness $ 1,433,230 $ 1,433,230 $$ 109,000

Grand Terrace (San Bernardino County)



Total Grand Terrace Long-Term Indebtedness $ 4,863,892 $ 4,863,892 $ 4$ —

Grass Valley (Nevada County)

Revenue




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Grass Valley (Nevada County) — (continued)

Refunding of Police Facility Lease 2002 2025 535,000 535,000 80,000

Total Revenue 535,000 535,000— — 80,000

1915 Act Bonds

Improvements 1988 2008 1,060,000 1,060,000 25,000Reassessment District 2001 2020 5,085,000 5,085,000 4200,000

Total 1915 Act Bonds 6,145,000 6,145,000 4— — 225,000



Total Grass Valley Long-Term Indebtedness $ 6,680,000 $ 6,680,000 $ 4$ 305,000

Greenfield (Monterey County)


Total Greenfield Long-Term Indebtedness $ — $ $$ —

Gridley (Butte County)



Total Gridley Long-Term Indebtedness $ 1,563,440 $ 1,553,440 $ 1$ 124,145

Grover Beach (San Luis Obispo County)




Total Grover Beach Long-Term Indebtedness $ 666,500 $ 666,500 $$ 84,298

Guadalupe (Santa Barbara County)

General Obli gation

Sewer 1971 2015 40,000 40,000 4,000

Sewer Expansion 1971 2011 90,000 90,000 1,000

Sewer Expansion 1978 2022 250,000 250,000 8,000

Total General Obli gation 380,000 380,000— — 13,000



Total Guadalupe Long-Term Indebtedness $ 380,000 $ 380,000 $$ 13,000

Gustine (Merced County)

Half Moon Bay (San Mateo County)

5 3 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 3 2

Half Moon Bay (San Mateo County) — (continued)

Revenue

City Hall Improvements 2001 2013 580,000 580,000 45,000

Total Revenue 580,000 580,000— — 45,000


Total Half Moon Bay Long-Term Indebtedness $ 3,680,000 $ 3,680,000 $ 3$ 45,000

Hanford (Kings County)

Revenue


Water System Improvements 2003 2029 8,925,000 8,925,000 8240,000


Sewer - Refunding 1996 2023 8,000,000 7,855,000 6200,000

Total Revenue 32,925,000 32,330,000 29— — 740,000




Improvement - Refunding 1998 2016 6,000,000 5,365,000 3255,000

Total Other Debt Going to the Balance Sheet

6,000,000 5,365,000 3

— —

255,000Total Hanford Long-Term Indebtedness $ 38,925,000 $ 37,695,000 $ 32$ 995,000

Hawaiian Gardens (Los Angeles County)

Hawthorne (Los Angeles County)

Pension Obligation

Repay Pension Unfunded Liability 2005 2020 30,480,000 30,480,000 29915,000




Total Hawthorne Long-Term Indebtedness $ 30,480,000 $ 30,480,000 $ 29$ 915,000

Hayward (Alameda County)

1915 Act Bonds

LID #14 Whitesell Street - Utility Improvements 1987 2008 1,330,000 1,330,000 75,000LID #15 - District Improvements 1989 2009 6,214,297 6,214,297 1400,000

LID #16 - Garin Avenue - Water System Improvements 1994 2019 3,000,000 3,000,000 2105,000

LID #17 Twin Bridges Comm Park - District Improvements 1999 2019 396,014 396,014 10,000

LID #16 Garin Avenue - Water System Improvements 1997 2010 50,952 50,952 4,500

Total 1915 Act Bonds 10,991,263 10,991,263 3— — 594,500





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Hayward (Alameda County) — (continued)

Local Improvements 1999 2019 396,014 396,014 —

Total Other Special Assessments 396,014 396,014— — —




CFD #1 Eden Shores - District Improvements 2002 2032 9,965,000 9,965,000 970,000


Total Hayward Long-Term Indebtedness $ 75,902,295 $ 61,223,684 $ 53$ 664,500

Healdsburg (Sonoma County)

Revenue

Wastewater Improvements 2006 2036 26,150,000 26,150,000 26—

Total Revenue 26,150,000 26,150,000 26— — —

General Obligation

Fire, Police, and City Hall - Refunding 1998 2015 2,675,000 2,675,000 1140,000

Police, Fire, and City Hall - Refunding 2003 2015 3,620,000 3,620,000 3185,000


1915 Act Bonds

Improvements 1979 2006 2,019,696 2,019,696 75,000

Police, Fire and City Hall-Refunding 2005 2015 1,530,000 1,530,000 1215,000

Total 1915 Act Bonds 3,549,696 3,549,696 1— — 290,000


Total Healdsburg Long-Term Indebtedness $ 35,994,696 $ 35,994,696 $ 32$ 615,000

Hemet (Riverside County)

Revenue

Water 1992 2012 5,830,000 5,830,000 2455,000

Total Revenue 5,830,000 5,830,000 2— — 455,000


Total Hemet Long-Term Indebtedness $ 5,830,000 $ 5,830,000 $ 2$ 455,000

Hercules (Contra Costa County)

1915 Act BondsImprovements 1989 2016 15,595,000 15,595,000 7730,000

John Muir Parkway Assessment Dist. No 2005-1 2006 2013 6,550,345 6,550,345 675,345

Total 1915 Act Bonds 22,145,345 22,145,345 13— — 805,345


Total Hercules Long-Term Indebtedness $ 22,145,345 $ 22,145,345 $ 13$ 805,345

5 3 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 3 4

Hermosa Beach (Los Angeles County)

Hesperia (San Bernardino County)

1915 Act Bonds

Infrastructure 1992 2025 20,643,335 20,643,335 11390,000

Infrastructure 1993 2023 10,000,000 10,000,000 285,000

Total 1915 Act Bonds 30,643,335 30,643,335 13— — 475,000



Total Hesperia Long-Term Indebtedness $ 30,643,335 $ 30,643,335 $ 13$ 475,000

Hidden Hills (Los Angeles County)

Highland (San Bernardino County)


Infrastructure Development 2001 2028 6,655,000 6,655,000 6135,000

Infrastructure Development-Series A-Refunding 2001 2015 7,180,000 7,180,000 5400,000

Infrastructure Development-Series B-Refunding 2001 2015 2,620,000 2,620,000 1160,000


Total Highland Long-Term Indebtedness $ 16,455,000 $ 16,455,000 $ 13$ 695,000

Hillsborough (San Mateo County)


Total Hillsborough Long-Term Indebtedness $ — $ $$ —

Hollister (San Benito County)

Revenue

Sewer 1993 2023 16,140,000 16,140,000 —

Total Revenue 16,140,000 16,140,000— — —

1915 Act Bonds

Infrastructure 1993 2022 2,415,000 2,415,000 160,000

Infrastructure 1991 2021 880,000 880,000 —

Infrastructure 1998 2019 1,250,000 1,250,000 —

Total 1915 Act Bonds 4,545,000 4,545,000 3— — 60,000



Total Hollist er Long-Term Indebtedness $ 20,685,000 $ 20,685,000 $ 3$ 60,000

Holtville (Imperial County)

Revenue




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Holtvill e (Imperial County) — (continued)

Water 1999 2021 4,380,000 4,380,000 3145,000

Total Revenue 4,380,000 4,380,000 3— — 145,000


Total Holtvil le Long-Term Indebtedness $ 4,380,000 $ 4,380,000 $ 3$ 145,000

Hughson (Stanislaus County)

General Obli gation

Water Well Grants 1998 2025 500,000 500,000 6,000



Total Hughson Long-Term Indebtedness $ 2,900,000 $ 2,900,000 $ 2$ 80,882

Huntington Beach (Orange County)


Judgement Obligation Bonds 2004 2019 12,500,000 12,500,000 10730,000




Bella Terra Public Improvements-CFD 2003-1 2004 2033 25,000,000 25,000,000 24450,000

Mn Donnell Public Improvements - CFD 2002-1 2002 2032 4,900,000 4,900,000 415,000

Street Improvements CFD 1990 - Refunding 2001 2020 2,155,000 2,155,000 190,000

Grand Coast Public Improvements - CFD 2000-1 2001 2031 16,000,000 16,000,000 14280,000


Total Huntington Beach Long-Term Indebtedness $ 60,555,000 $ 60,555,000 $ 56$ 1,565,000

Huntington Park (Los Angeles County)

Revenue

Renovation of Street Light System 2006 2025 10,000,000 10,000,000 10—

Total Revenue 10,000,000 10,000,000 10— — —

Pension Obligation

Reduce Unfunded PERS Liability 2005 2026 23,050,000 23,050,000 2350,000


Improvement DistrictCapital Improvement 2006 2022 3,650,000 3,650,000 3218,926




Total Huntington Park Long-Term Indebtedness $ 36,700,000 $ 36,700,000 $ 36$ 268,926

5 3 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 3 6

Huron (Fresno County)

Revenue

Sewer 1981 2020 52,000 52,000 1,000

Sewer 2005 2044 1,058,500 544,500 112,000

Water 1981 2021 215,000 215,000 6,000Total Revenue 1,325,500 811,500 1— — 19,000




Total Huron Long-Term Indebtedness $ 1,579,024 $ 1,065,024 $ 1$ 48,350

Imperial (Imperial County)

Imperial Beach (San Diego County)

1911 Act Bonds

Improvements 1977 2003 1,028,401 1,028,401 —

Total 1911 Act Bonds 1,028,401 1,028,401— — —

1915 Act Bonds

Improvements 1985 2012 2,164,058 2,164,058 68,000

Total 1915 Act Bonds 2,164,058 2,164,058— — 68,000

Total Imperial Beach Long-Term Indebtedness $ 3,192,459 $ 3,192,459 $$ 68,000

Indian Wells (Riverside County)

Indio (Riverside County)


Parks and Recreation 2002 2028 3,750,000 3,750,000 3,325,000

Total Improvement District 3,750,000 3,750,000— — 3,325,000


Total Indio Long-Term Indebtedness $ 13,053,189 $ 13,053,189 $ 7$ 3,727,573

Industry (Los Angeles County)

General Obli gation

Public Works 2004 2030 29,015,000 29,015,000 27740,000

Public Works Capital Improvement Refunding 2003 2020 72,490,000 72,490,000 633,410,000

Public Works Refunding Bond Issue 2001 2019 61,935,000 61,935,000 482,805,000

Public Works - Refunding 2004 2025 27,245,000 27,245,000 25900,000

Public Works 2002 2032 35,000,000 35,000,000 33—

Total General Obli gation 225,685,000 225,685,000 197— — 7,855,000





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Industry (Los Angeles County) — (continued)

Improvements 2000 2020 15,000,000 12,620,000 9495,000


1915 Act Bonds

Improvements - Refunding 1998 2009 6,735,000 6,735,000 5220,000Total 1915 Act Bonds 6,735,000 6,735,000 5— — 220,000

Total Industry Long-Term Indebtedness $ 247,420,000 $ 245,040,000 $ 212$ 8,570,000

Inglewood (Los Angeles County)

General Obli gation

Civic Center - Series A - IPFA 1999 2021 27,075,000 27,075,000 241,180,000


Pension Obligation

Pension Obligation Bonds - Series A 2005 2025 41,620,000 41,620,000 41—

Pension Obligation Bonds - Series B 2005 2035 17,231,302 17,231,302 17—

Pension Obligation Bonds - Series C 2006 2025 6,135,000 6,135,000 5200,000



Total Inglewood Long-Term Indebtedness $ 92,428,846 $ 92,428,846 $ 89$ 1,424,621

Ione (Amador County)


Total Ione Long-Term Indebtedness $ 615,000 $ 615,000 $$ 33,347

Irvine (Orange County)

1915 Act Bonds

Improvements 1986 2029 1,929,457,789 1,929,457,789 1,104108,512,608

Total 1915 Act Bonds 1,929,457,789 1,929,457,789 1,104— — 108,512,608



Total Irvi ne Long-Term Indebtedness $ 1,931,060,986 $ 1,931,060,986 $ 1,104$ 108,921,665

Irwindale (Los Angeles County)

Isleton (Sacramento County)



Total Isleton Long-Term Indebtedness $ — $ $$ —

Jackson (Amador County)

5 3 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 3 8

Jackson (Amador County) — (continued)

Revenue

Sewer Collection 1980 2019 290,000 290,000 7,000

Water - Refunding 1998 2023 5,020,000 4,546,275 2260,000

Total Revenue 5,310,000 4,836,275 3— — 267,000Other Long-Term Indebtedness 2,239,368 2,239,368 1— — 87,128


Total Jackson Long-Term Indebtedness $ 7,549,368 $ 7,075,643 $ 4$ 354,128

Kerman (Fresno County)



Total Kerman Long-Term Indebtedness $ 1,850,420 $ 1,698,510 $$ 65,943

King City (Monterey County)

Kingsburg (Fresno County)

Revenue

Water Improvements 2006 2035 4,500,000 1,255,981 199,826

Water Resources 1992 2021 630,000 630,000 15,000

Improvements 1991 2022 4,000,000 4,000,000 —

Water Resources 1993 2022 430,000 430,000 10,000

Improvements 1992 2022 6,000,000 6,000,000 —

Total Revenue 15,560,000 12,315,981 1— — 124,826


Improvements - Series B 1996 2021 116,000 116,000 1,000

Improvements 1997 2022 2,250,000 2,250,000 530,000

Improvements 1995 2022 945,000 945,000 15,000

Improvements - Series A 1996 2021 1,850,000 1,850,000 30,000




Total Kingsburg Long-Term Indebtedness $ 20,734,519 $ 17,490,500 $ 3$ 704,884

La Canada Flintri dge (Los Angeles County)




Total La Canada Flintridge Long-Term Indebtedness $ 68,499 $ 68,499 $$ 13,271




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



La Habra (Orange County)



Total La Habra Long-Term Indebtedness $ 3,249,939 $ 3,249,939 $ 1$ 102,263

La Habra Heights (Los Angeles County)


Total La Habra Heights Long-Term Indebtedness $ 240,000 $ 240,000 $$ 50,000

La Mesa (San Diego County)

General Obli gation

Fire and Police Stations 2004 2039 25,000,000 19,000,000 1880,000




Total La Mesa Long-Term Indebtedness $ 26,732,854 $ 20,732,854 $ 19$ 220,848

La Mirada (Los Angeles County)

Other Long-Term Indebtedness32,650 32,650

— —

8,713Lease Obligation —— — —

Total La Mirada Long-Term Indebtedness $ 32,650 $ 32,650 $$ 8,713

La Palma (Orange County)

La Puente (Los Angeles County)

La Quinta (Riverside County)

1915 Act Bonds

Streets and Sewer 1993 2008 1,880,891 1,880,891 110,000

Streets and Sewer 2000 2015 2,285,000 2,285,000 1120,000

Streets and Sewer 1997 2018 745,000 745,000 30,000

Total 1915 Act Bonds 4,910,891 4,910,891 1— — 260,000

Other Long-Term Indebtedness 1,652,227 874,336— — 132,491


— — —

Total La Quinta Long-Term Indebtedness $ 6,563,118 $ 5,785,227 $ 2$ 392,491

La Verne (Los Angeles County)

Revenue

Mobile Home Park Acquisition 1996 2026 9,245,000 9,245,000 7185,000

Total Revenue 9,245,000 9,245,000 7— — 185,000

5 3 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 4 0

La Verne (Los Angeles County) — (continued)

Pension Obligation

Finance Unfunded PERS Liability 2006 2020 8,380,000 8,380,000 8225,000


Community Facility DistrictPublic Improvements 1998 2014 7,200,000 7,200,000 4440,000




Total La Verne Long-Term Indebtedness $ 25,275,000 $ 25,275,000 $ 20$ 850,000

Lafayette (Contra Costa County)

General Obli gation

Street Repair 2002 2026 13,000,000 4,320,000 3201,926

Street Repair 2004 2026 6,035,000 6,035,000 5225,000


Total Lafayette Long-Term Indebtedness $ 19,035,000 $ 10,355,000 $ 9$ 426,926

Laguna Beach (Orange County)

General Obli gation

Open Space - Refunding 2001 2011 12,870,000 12,870,000 71,255,000


1911 Act Bonds

Undergrounding of Utilities 1999 2011 246,020 246,020 21,442

Sewer Improvements 1995 2015 1,015,150 1,015,150 54,003

Total 1911 Act Bonds 1,261,170 1,261,170— — 75,445

1915 Act Bonds

Underground of Utilities 1998 2017 1,505,781 1,505,781 165,000


Undergrounding of Utilities 99-5 2005 2020 587,000 587,000 27,000

Undergrounding of Utilities 99-4 2005 2020 1,731,000 1,731,000 191,000

Undergrounding of Utilities 99-1B 2004 2019 87,951 87,951 5,000

Undergrounding of Utilities 95-5 1999 2014 375,872 375,872 25,000

Undergrounding of Utilities - Refunding 1999 2010 2,820,000 2,820,000 1245,000Undergrounding of Utilities 2003 2018 2,872,706 2,872,706 2155,000



Undergrounding of Utilities 1999 2014 2,792,937 2,792,937 1175,000






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Laguna Beach (Orange County) — (continued)



Underground of Utilities AD 06-01 2007 2022 2,609,000 2,609,000 2—

Street Improvements 2004 2019 367,281 367,281 20,000Total 1915 Act Bonds 22,885,578 22,885,578 15— — 1,203,000



Total Laguna Beach Long-Term Indebtedness $ 44,016,748 $ 40,790,600 $ 26$ 2,839,759

Laguna Hills (Orange County)



Total Laguna Hills Long-Term Indebtedness $ 832,022 $ 832,022 $$ 220,000

Laguna Niguel (Orange County)


Total Laguna Niguel Long-Term Indebtedness $ — $ $$ —

Laguna Woods (Orange County)

Lake Elsinore (Riverside County)


Residential and Community Property 2002 2033 17,660,000 17,660,000 17—

Residential and Community Property (13) 1996 2025 1,600,000 1,600,000 130,000

Tuscany Hills Public Improvements 2007 2025 7,340,000 7,340,000 7—

Viscaya Improvements 2007 2038 7,290,000 7,290,000 7—

City Center Townhomes Improvements 2006 2030 3,525,000 3,525,000 3—

Alberhill Ranch Improvements 2006 2037 24,680,000 24,680,000 24—

Serenity Public Improvements 2006 2037 9,180,000 9,180,000 9—

Roseta Canyon Improvements 2007 2038 23,460,000 23,460,000 23—

Canyon Hills Improvements 2007 2037 20,570,000 20,570,000 20—

Roseta Canyon Improvements 2006 2036 22,635,000 22,635,000 22—



Residential and Community Property (11) 1993 2019 4,162,929 4,162,929 4—

Residential and Community Property 2003 2023 12,235,500 12,235,500 1240,000

Residential and Community Development 2002 2016 14,470,000 14,470,000 11860,000


1915 Act Bonds

5 4 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 4 2

Lake Elsinore (Riverside County) — (continued)

Improvements 1988 2014 3,432,415 3,432,415 155,000

Total 1915 Act Bonds 3,432,415 3,432,415— — 155,000


Residential and Community Property (1) 1990 2015 4,712,232 4,712,232 2172,900Residential and Community Property (7) 2000 2030 19,875,000 19,875,000 18295,000




Total Lake Elsinore Long-Term Indebtedness $ 230,811,696 $ 230,811,696 $ 217$ 2,340,390

Lake Forest (Orange County)


Total Lake Forest Long-Term Indebtedness $ — $ $$ —

Lakeport (Lake County)

Revenue

Sewer 1978 2018 482,000 482,000 16,000


Water - Refunding 2001 2018 873,578 873,578 46,662


Total Revenue 9,601,848 9,601,848 7— — 178,162

Total Lakeport Long-Term Indebtedness $ 9,601,848 $ 9,601,848 $ 7$ 178,162

Lakewood (Los Angeles County)

Revenue

Water - Refunding 2004 2016 4,635,000 4,635,000 3340,000

Total Revenue 4,635,000 4,635,000 3— — 340,000


Total Lakewood Long-Term Indebtedness $ 4,635,000 $ 4,635,000 $ 3$ 340,000

Lancaster (Los Angeles County)

Revenue

Mobile Home Park 1999 2029 10,040,000 10,040,000 7295,000

Total Revenue 10,040,000 10,040,000 7— — 295,000


Improvements 1998 2018 9,065,000 9,065,000 5485,000

Improvements - Refunding 1999 2016 8,900,000 8,900,000 2445,000






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Lancaster (Los Angeles County) — (conti nued)

1915 Act Bonds

Street, Water, and Storm Drain Improvements 1994 2024 11,350,867 11,350,867 4—

Total 1915 Act Bonds 11,350,867 11,350,867 4— — —


Total Lancaster Long-Term Indebtedness $ 44,705,867 $ 44,705,867 $ 24$ 1,505,000

Larkspur (Marin County)


Drakes Landing 1997 2013 2,890,000 2,890,000 1180,000

Larkspur Marina 2005 2022 1,090,000 1,090,000 120,000


1915 Act Bonds

Improvements 1978 2007 6,412,337 6,412,337 37,000

Total 1915 Act Bonds 6,412,337 6,412,337— — 37,000


Total Larkspur Long-Term Indebtedness $ 10,392,337 $ 10,392,337 $ 2$ 237,000

Lathrop (San Joaquin County)

Revenue

Water - Refinance 2000 2030 8,105,000 8,105,000 7150,000

Total Revenue 8,105,000 8,105,000 7— — 150,000


Total Lathrop Long-Term Indebtedness $ 8,105,000 $ 8,105,000 $ 7$ 150,000

Lawndale (Los Angeles County)

Lemon Grove (San Diego County)

Lemoore (Kings County)

Revenue

Water-Sewer- Refinance 1995 Bond 2001 2020 6,600,000 6,600,000 5275,000

Total Revenue 6,600,000 6,600,000 5— — 275,000

Construction Financing —

— —

—Lease Obligation —— — —

Total Lemoore Long-Term Indebtedness $ 6,600,000 $ 6,600,000 $ 5$ 275,000

Lincoln (Placer County)


Road Improvements 1998 2023 3,380,000 3,380,000 2100,000

5 4 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 4 4

Lincoln (Placer County) — (continued)


1915 Act Bonds

Improvements 1994 2025 68,435,000 68,435,000 481,725,000

Total 1915 Act Bonds 68,435,000 68,435,000 48— — 1,725,000Construction Financing —— — —



Development Improvements 2006 2033 28,225,000 28,225,000 —

Lakeside Improvements 2007 2037 7,310,000 7,310,000 7—

Lincoln Crossing Improvement - Refunding 2007 2037 111,524,504 111,524,504 111—

Lincoln Crossing Improvements 2006 2034 63,280,000 63,280,000 —

Improvements 2006 2034 6,000,000 6,000,000 41,210,000

Total Other Debt Going to the Balance Sheet 216,339,504 216,339,504 123— — 1,210,000

Total Lincoln Long-Term Indebtedness $ 288,154,504 $ 288,154,504 $ 174$ 3,035,000

Lindsay (Tulare County)

Revenue

Sewer 2001 2041 7,000,000 7,000,000 6180,022

Water Plant 2001 2041 2,200,000 2,200,000 226,628

Total Revenue 9,200,000 9,200,000 8— — 206,650


Total Lindsay Long-Term Indebtedness $ 9,200,000 $ 9,200,000 $ 8$ 206,650

Live Oak (Sutter County)

Revenue

Sewer 1988 2028 1,000,000 1,000,000 20,000

Total Revenue 1,000,000 1,000,000— — 20,000



Total Live Oak Long-Term Indebtedness $ 1,667,899 $ 1,667,899 $$ 46,520

Livermore (Alameda County)

Mark-Roos

Community Facility District 1 2000 2032 24,030,000 24,030,000 20395,000

Community Facilities District 2006-1 2006 2026 10,000,000 10,000,000 10—

Total Mark-Roos 34,030,000 34,030,000 30— — 395,000

1915 Act Bonds

Improvements - Refunding 93-3 1993 2011 975,000 975,000 10,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Livermore (Alameda County) — (continued)

Consolidated Reassessment and Refunding District of 2002 2002 2017 12,405,000 12,405,000 6850,000

Improvements - Refunding 93-4 1993 2016 34,365,000 34,365,000 152,175,000

Total 1915 Act Bonds 47,745,000 47,745,000 21— — 3,035,000



Total Livermore Long-Term Indebtedness $ 88,478,337 $ 88,478,337 $ 57$ 3,473,895

Livings ton (Merced County)

Revenue

Sewer - Refunding 2003 2043 9,545,000 9,545,000 9102,000

Total Revenue 9,545,000 9,545,000 9— — 102,000



Total Livings ton Long-Term Indebtedness $ 9,545,000 $ 9,545,000 $ 9$ 102,000

Lodi (San Joaquin County)

Construction Financing —— —


Total Lodi Long-Term Indebtedness $ — $ $$ —

Loma Linda (San Bernardino County)

Revenue

Water - Refunding 1995 2025 10,000,000 10,000,000 8245,000

Total Revenue 10,000,000 10,000,000 8— — 245,000

General Obligation

Water Reservoir 1978 2003 1,000,000 1,000,000 —

Total General Obligation 1,000,000 1,000,000— — —



Total Loma Linda Long-Term Indebtedness $ 11,879,800 $ 11,879,800 $ 8$ 432,900

Lomita (Los Angeles County)

Lompoc (Santa Barbara County)

Revenue

Aquatic Center 2005 2034 2,605,000 2,605,000 230,000

Sewer 1998 2028 1,191,283 1,191,283 33,733

5 4 5






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Long Beach (Los Angeles County) — (continued)

Improvements 1990 2032 105,240,809 105,240,809 893,521,040

Total 1915 Act Bonds 105,240,809 105,240,809 89— — 3,521,040




Total Long Beach Long-Term Indebtedness $ 2,204,402,459 $ 2,133,422,459 $ 1,652$ 68,207,278

Loomis (Placer County)

Los Alamit os (Orange County)


Total Los Al amitos Long-Term Indebtedness $ — $ $$ —

Los Alt os (Santa Clara County)

1915 Act Bonds

Avalon Drive Curb and Gutter 2001 2015 100,785 100,785 6,000

Raymundo Curb and Gutter 2005 2020 274,391 274,391 12,391

Total 1915 Act Bonds 375,176 375,176— — 18,391



Total Los Al tos Long-Term Indebtedness $ 837,488 $ 837,488 $$ 72,993

Los Altos Hills (Santa Clara County)


Total Los Altos Hil ls Long-Term Indebtedness $ — $ $$ —

Los Angeles (Los Angeles County)

Revenue

Airport - C1 2002 2020 37,400,000 37,400,000 37—

Airport - Series A 1995 2015 125,740,000 125,740,000 1,315,000

Airport - Series A 2002 2019 32,450,000 32,450,000 32—

Airport - Series B 1996 2026 8,325,000 8,325,000 —

Airport - Series C 1995 2011 30,275,000 30,275,000 265,000Equipment Program 1999 2010 22,255,000 22,255,000 52,510,000

Equipment Program 1997 2013 15,585,000 15,585,000 33,250,000

Electric - Series C4 2006 2021 8,619,000 8,619,000 893,000

Electric - Series C 2004 2014 32,084,200 12,469,290 11293,000

Electric - Series C 2002 2016 13,884,628 13,884,628 11301,000

Electric - Series C 2001 2016 5,720,143 5,720,143 31,332,000

5 4 7








Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 5 0

Los Angeles (Los Angeles County) — (continued)


Judgement Obligation 1998 2011 25,000,000 25,000,000 22,245,000

Judgement Obligation - Series B 2000 2011 13,995,000 13,995,000 51,400,000

Judgement Obligation - Series A 2000 2011 25,000,000 25,000,000 72,500,000Total Other Debt Going To The Balance Sheet 63,995,000 63,995,000 15— — 6,145,000

1911 Act Bonds

Streets and Properties Improvements 1976 2013 65,242,928 62,862,760 1513,515

Total 1911 Act Bonds 65,242,928 62,862,760 1— — 513,515


911 System - Series A 2001 2013 52,325,000 52,325,000 384,770,000

911 System - Series B 1999 2013 65,040,000 65,040,000 344,250,000

Pershing Park 2001 2022 7,655,000 7,655,000 6270,000

Parks and Facilities 2001 2021 10,305,000 10,305,000 8420,000

Parks and Facilities 2000 2020 14,355,000 14,355,000 6385,000

Landscaping and Lighting 2002 2022 19,630,000 19,630,000 16765,000

911 System - Series B 2001 2013 16,320,000 16,320,000 16—

911 System - Series A 1999 2013 70,285,000 70,285,000 536,550,000

Total Other Special Assessments 255,915,000 255,915,000 180— — 17,410,000

Other Long-Term Indebtedness 1,713,300,425 878,880,544 725— — 188,818,000



Total Los Angeles Long-Term Indebtedness $ 15,965,697,417 $ 15,109,282,458 $ 12,421$ 539,129,515

Los Banos (Merced County)




Total Los Banos Long-Term Indebtedness $ 147,265 $ 147,265 $$ 24,279

Los Gatos (Santa Clara County)

Loyalton (Sierra County)


Total Loyalton Long-Term Indebtedness $ — $ $$ —

Lynwood (Los Angeles County)

Revenue

Capital Improvements to Water Facilities 1999 2015 5,850,000 5,850,000 540,000

Capital Improvements to Water Facilities 2003 2034 6,930,000 6,930,000 6125,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Lynwood (Los Angeles County) — (continued)

Refunding Revenue 2003 2019 8,630,000 8,630,000 7480,000

Water System Improvement 1995 2021 4,437,600 4,437,600 3145,000


Total Revenue 29,607,600 29,607,600 25— — 790,000Construction Financing —— — —


Total Lynwood Long-Term Indebtedness $ 29,607,600 $ 29,607,600 $ 25$ 790,000

Madera (Madera County)

Revenue

Construction of Sewer Interceptors 1987 2007 1,435,000 1,435,000 125,000

Golf Course 1993 2023 5,280,000 5,280,000 4170,000

Wastewater Treatment 2006 2026 2,510,000 2,510,000 250,000

Wastewater Treatment-#2 2006 2026 33,485,000 33,485,000 33—

Park Facilities Project 1994 2008 965,000 965,000 95,000

Total Revenue 43,675,000 43,675,000 40— — 440,000


Infrastructure - KB Homes Subdivision 2007 2036 2,885,000 2,885,000 2—

Total Community Facility District 2,885,000 2,885,000 2— — —



Total Madera Long-Term Indebtedness $ 46,560,000 $ 46,560,000 $ 43$ 440,000

Malibu (Los Angeles County)



Total Malibu Long-Term Indebtedness $ 936,316 $ 936,316 $$ 26,980

Mammoth Lakes (Mono County)



Total Mammoth Lakes Long-Term Indebtedness $ 4,727,048 $ 4,727,048 $ 3$ 154,175

Manhattan Beach (Los Angeles County)

Pension Obligation

Police and Fire PERS Side Fund Payoff 2007 2015 6,800,000 6,800,000 6—



5 5 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 5 2

Manhattan Beach (Los Angeles County) — (cont inued)

Utility Underground Assessment 2005 2025 3,372,891 3,372,891 3120,000

Underground Assessment District 2006 2026 9,207,823 9,207,823 9—



Total Manhattan Beach Long-Term Indebtedness $ 19,380,714 $ 19,380,714 $ 19$ 120,000

Manteca (San Joaquin County)

Revenue

Golf Course Expansion 1994 2010 2,200,000 2,200,000 180,000

Sewer Improvements - Series A 2003 2024 18,155,000 18,155,000 18—

Sewer Improvements - Series B 2003 2034 25,665,000 25,665,000 201,350,000

Water Improvements 2003 2034 43,325,000 43,325,000 43—

Total Revenue 89,345,000 89,345,000 82— — 1,530,000




Total Manteca Long-Term Indebtedness $ 91,256,200 $ 91,256,200 $ 82$ 1,715,644

Maricopa (Kern County)

Marina (Monterey County)

General Obli gation

Library Bond 2005 2036 8,000,000 8,000,000 75,000

Public Safety Building - Refunding 1998 2020 780,000 780,000 30,000



Marina Landing Refunding 2001 2013 1,718,000 1,718,000 1130,000

Marina - Refunding 1999 2016 875,000 875,000 50,000





Marina Dunes Resort - Public Improvements 2003 2023 1,650,000 1,650,000 155,000Total Other Debt Going to the Balance Sheet 1,650,000 1,650,000 1— — 55,000

Total Marina Long-Term Indebtedness $ 13,402,413 $ 13,402,413 $ 12$ 290,836

Martinez (Contra Costa County)

1915 Act Bonds

Improvements 1984 2019 3,069,436 3,069,436 50,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Martinez (Contra Costa County) — (continued)

Total 1915 Act Bonds 3,069,436 3,069,436— — 50,000



Total Martinez Long-Term Indebtedness $ 3,069,436 $ 3,069,436 $$ 50,000

Marysville (Yuba County)



Total Marysvill e Long-Term Indebtedness $ — $ $$ —

Maywood (Los Angeles County)



Total Maywood Long-Term Indebtedness $ 218,066 $ 218,066 $$ 54,904

McFarland (Kern County)


Sewer Trunk Line Extension 2001 2016 1,370,000 1,370,000 180,000



Total McFarland Long-Term Indebtedness $ 1,370,000 $ 1,370,000 $ 1$ 80,000

Mendota (Fresno County)

Revenue

Water 1982 2022 377,000 377,000 10,000

Water 1974 2013 50,000 50,000 2,000

Total Revenue 427,000 427,000— — 12,000

General Obli gation

Sewer 1973 2013 130,000 130,000 5,000

Water 1976 2017 130,000 130,000 4,000





Total Mendota Long-Term Indebtedness $ 1,650,471 $ 1,650,471 $ 1$ 21,000

Menlo Park (San Mateo County)

General Obli gation

5 5 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 5 4

Menlo Park (San Mateo County) — (continued)

Library - Refunding 1996 2015 4,630,000 4,630,000 3255,000

Parks and Recreation 2002 2031 13,245,000 13,245,000 12220,000


Total Menlo Park Long-Term Indebtedness $ 17,875,000 $ 17,875,000 $ 15$ 475,000

Merced (Merced County)

General Obli gation

Sewer Improvements - Refunding 1999 2013 4,024,381 4,024,381 1265,000


Pension Obligation

Pension 2004 2024 7,355,000 7,355,000 765,000


1915 Act Bonds

Fahrens Park - Refunding 2004 2022 5,705,000 5,705,000 5230,000

Liberty Park and 16th Street - Refunding 1999 2015 1,278,854 1,278,854 56,000

Total 1915 Act Bonds 6,983,854 6,983,854 5— — 286,000


East Bellevue Ranch 2006 2035 12,745,000 12,745,000 12175,000





Total Merced Long-Term Indebtedness $ 39,370,444 $ 39,370,444 $ 35$ 866,000

Mill Valley (Marin County)


Library Renovation and Expansion 1997 2027 4,600,000 4,600,000 90,000

Library Renovation and Expansion 2006 2027 4,000,000 4,000,000 4—



Total Mill Valley Long-Term Indebtedness $ 8,600,000 $ 8,600,000 $ 4$ 90,000

Millbrae (San Mateo County)Revenue

Sewer Project 2005 2025 6,486,209 6,486,209 6209,830

Total Revenue 6,486,209 6,486,209 6— — 209,830

General Obligation

Library Project 2001 2036 10,600,000 10,600,000 1045,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Millbrae (San Mateo County) — (conti nued)


Pension Obligation


Total Pension Obligation 13,688,604 13,688,604 13— — —Other Long-Term Indebtedness 4,926,790 4,926,790 4— — 299,103


Total Mill brae Long-Term Indebtedness $ 35,701,603 $ 35,701,603 $ 34$ 553,933

Milpitas (Santa Clara County)


Total Milpit as Long-Term Indebtedness $ — $ $$ —

Mission Viejo (Orange County)


Total Mission Viejo Long-Term Indebtedness $ — $ $$ —

Modesto (Stanislaus County)

Revenue

Sewer - Series A & B - Refunding 2005 2035 39,235,000 39,235,000 361,650,000

Wastewater - Series A 2006 2036 16,535,000 16,535,000 16—

Total Revenue 55,770,000 55,770,000 53— — 1,650,000




Total Modesto Long-Term Indebtedness $ 61,800,803 $ 61,800,803 $ 55$ 2,260,431

Monrovia (Los Angeles County)

Revenue

2002 Hillside 2002 2031 9,500,000 9,500,000 8180,000

Total Revenue 9,500,000 9,500,000 8— — 180,000



Total Monrovia Long-Term Indebtedness $ 11,814,368 $ 11,814,368 $ 9$ 487,798

Montague (Siski you County)

Revenue

Water 1977 2016 225,000 225,000 37,075

Total Revenue 225,000 225,000— — 37,075

5 5 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 5 6

Montague (Siski you County) — (conti nued)


Total Montague Long-Term Indebtedness $ 225,000 $ 225,000 $$ 37,075

Montclair (San Bernardino County)Lease Obligation —— — —

Total Montclair Long-Term Indebtedness $ — $ $$ —

Monte Sereno (Santa Clara County)

Montebello (Los Angeles County)

Revenue

Hilton Garden Inn 2004 2034 17,060,000 17,060,000 16220,000

Total Revenue 17,060,000 17,060,000 16— — 220,000



Total Montebello Long-Term Indebtedness $ 23,560,000 $ 23,560,000 $ 22$ 447,000

Monterey (Monterey County)

1911 Act Bonds

Improvements 1985 2009 1,618,993 1,618,993 10,000

Total 1911 Act Bonds 1,618,993 1,618,993— — 10,000


Improvements 1974 2000 1,010,000 1,010,000 —

Total Other Special Assessments 1,010,000 1,010,000— — —




Total Monterey Long-Term Indebtedness $ 3,797,331 $ 3,797,331 $$ 112,098

Monterey Park (Los Angeles County)

Revenue

To refund the unfunded liability of the Citys Safety Plan to CalPers 2004 2034 17,405,000 17,405,000 17—

Total Revenue 17,405,000 17,405,000 17— — —Other Long-Term Indebtedness 8,673,127 8,673,127 5— — 582,130


Total Monterey Park Long-Term Indebtedness $ 26,078,127 $ 26,078,127 $ 22$ 582,130

Moorpark (Ventura County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Moraga (Contra Costa County)


Total Moraga Long-Term Indebtedness $ 323,300 $ 323,300 $$ 75,040

Moreno Valley (Riverside County)Community Facility District

Automall - Refinancing 2000 2030 8,075,000 8,075,000 4710,000

Improvements - Towngate 1993 2023 5,000,000 5,000,000 3120,000

Improvements - Towngate - Refunding - Series A 1993 2021 14,170,000 14,170,000 10415,000

Improvements - Towngate - Refunding - Series B 1993 2009 8,530,000 8,530,000 2685,000


1915 Act Bonds

Improvements - Centerpointe 1988 2009 6,858,539 6,858,539 1330,000

Total 1915 Act Bonds 6,858,539 6,858,539 1— — 330,000



Total Moreno Valley Long-Term Indebtedness $ 42,880,124 $ 42,880,124 $ 22$ 2,284,659

Morgan Hill (Santa Clara County)

Revenue

Sewer Capacity Rights 1994 2023 28,065,000 28,065,000 191,015,000

Water System Capital Improvements 2004 2034 7,740,000 7,740,000 7—

Police Facility 2004 2034 7,395,000 7,395,000 —

Total Revenue 43,200,000 43,200,000 26— — 1,015,000




1915 Act Bonds

Improvements 1986 2012 18,738,695 18,738,695 140,000

Total 1915 Act Bonds 18,738,695 18,738,695— — 140,000



Total Morgan Hill Long-Term Indebtedness $ 68,541,185 $ 68,541,185 $ 31$ 1,440,444

Morro Bay (San Luis Obispo County)

1915 Act Bonds

Improvements 1993 2004 268,773 268,773 —

Total 1915 Act Bonds 268,773 268,773— — —


5 5 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 5 8

Total Morro Bay Long-Term Indebtedness $ 268,773 $ 268,773 $$ —

Mountain View (Santa Clara County)

Revenue

Water Reservoir 2004 2029 9,700,000 9,700,000 8255,000

Total Revenue 9,700,000 9,700,000 8— — 255,0001915 Act Bonds

Improvements 1970 2022 24,881,000 24,881,000 530,000

Total 1915 Act Bonds 24,881,000 24,881,000— — 530,000


Total Mountain View Long-Term Indebtedness $ 34,581,000 $ 34,581,000 $ 9$ 785,000

Mt. Shasta (Siski you County)

Revenue

Water Improvements 1971 2011 380,000 380,000 17,000

Total Revenue 380,000 380,000— — 17,000

1915 Act Bonds

Improvements 1991 2011 825,220 825,220 60,000

Total 1915 Act Bonds 825,220 825,220— — 60,000

Other Long-Term Indebtedness314,742 314,742

— — —

Total Mt. Shasta Long-Term Indebtedness $ 1,519,962 $ 1,519,962 $$ 77,000

Murrieta (Riverside County)


Blackmore 2003 2034 7,000,000 7,000,000 6110,000

Bluestone - Mapleton 2004 2034 4,000,000 4,000,000 360,000

Bluestone - Series B 2003 2031 810,000 810,000 15,000

CFD 2001-1 Series A 2001 2031 10,255,000 10,255,000 9180,000

CFD 2001-1 Series B 2001 2031 8,105,000 8,105,000 7140,000

Greer Ranch 2001 2031 15,785,000 15,785,000 1555,000

Bluestone - Series A 2003 2031 1,240,000 1,240,000 120,000



Total Murrieta Long-Term Indebtedness $ 47,195,000 $ 47,195,000 $ 45$ 580,000

Napa (Napa County)

Revenue

Garbage 2004 2019 7,035,000 7,035,000 6345,000

Water 2007 2035 47,350,000 47,350,000 47—

Water - Refunding 2001 2010 10,580,000 10,580,000 31,225,000

Total Revenue 64,965,000 64,965,000 57— — 1,570,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Napa (Napa County) — (continued)



Total Napa Long-Term Indebtedness $ 67,754,665 $ 67,754,665 $ 59$ 1,684,610

National City (San Diego County)

General Obli gation

Library 2003 2023 6,000,000 6,000,000 5130,000





Total National City Long-Term Indebtedness $ 8,322,252 $ 8,322,252 $ 7$ 401,863

Needles (San Bernardino County)

Nevada City (Nevada County)

Revenue

Sewer 1982 2022 666,000 666,000 —

Total Revenue 666,000 666,000— — —



Total Nevada City Long-Term Indebtedness $ 3,068,306 $ 3,068,306 $ 2$ 228,633

Newark (Alameda County)


Solid Waste - Refunding 1998 2014 1,320,000 1,320,000 85,000

Total Other Debt Going To The Balance Sheet 1,320,000 1,320,000— — 85,000

1915 Act Bonds

Improvements 1979 2017 27,621,731 27,621,731 11883,000

Improvements 2000 2015 306,268 306,268 18,000

Total 1915 Act Bonds 27,927,999 27,927,999 12— — 901,000


Total Newark Long-Term Indebtedness $ 29,247,999 $ 29,247,999 $ 12$ 986,000

Newman (Stanislaus County)

Revenue

Sewer 1978 2018 400,000 400,000 12,000

Water 1982 2022 1,050,000 1,050,000 27,000

5 5 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 6 0

Newman (Stanislaus County) — (continued)

Total Revenue 1,450,000 1,450,000— — 39,000



Total Newman Long-Term Indebtedness $ 1,593,100 $ 1,593,100 $$ 181,973

Newport Beach (Orange County)

Revenue

Water Reservoir 1998 2009 14,225,000 14,225,000 41,385,000

Total Revenue 14,225,000 14,225,000 4— — 1,385,000

1915 Act Bonds

Improvements 59 1991 2006 530,609 530,609 55,000

Improvements 64 1995 2010 180,794 180,794 9,000

Improvements 63 1991 2007 536,531 536,531 30,000

Improvements 66 1991 2008 171,910 171,910 10,000

Improvements 68 2005 2019 3,813,562 3,813,562 3210,000

Improvements 70 2003 2018 1,380,996 1,380,996 175,000

Improvements 72 1995 2010 192,908 192,908 5,000

Improvements 75 2005 2019 821,204 821,204 45,000

Improvements 86 2003 2018 738,430 738,430 15,000

Improvements 82 2002 2016 274,967 274,967 15,000

Improvements 79 2000 2009 1,215,134 1,215,134 70,000

Improvements 78 2000 2008 1,348,196 1,348,196 80,000

Improvements 74 2002 2016 222,629 222,629 15,000

Improvements 71 1996 2016 796,942 796,942 50,000

Improvements 69 2005 2019 4,978,498 4,978,498 4270,000

Improvements 67 1995 2010 64,431 64,431 5,000

Total 1915 Act Bonds 17,267,741 17,267,741 12— — 959,000


Refunding Public Improvement Bonds 2001 2022 15,495,000 15,495,000 101,760,000

Total Other Special Assessments 15,495,000 15,495,000 10— — 1,760,000




Total Newport Beach Long-Term Indebtedness $ 66,687,790 $ 66,687,790 $ 39$ 5,420,567

Norco (Riverside County)

Revenue

Water and Sewer Improvements 1998 2028 9,410,000 9,410,000 7195,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Norco (Riverside County) — (continued)

Total Revenue 9,410,000 9,410,000 7— — 195,000


Infrastructure 2003 2020 2,180,000 2,180,000 190,000

Infrastructure 2006 2033 38,535,000 38,535,000 38—Infrastructure 2005 2030 7,625,000 7,625,000 7—

Infrastructure #2 2003 2033 2,200,000 2,200,000 235,000


1915 Act Bonds


Total 1915 Act Bonds 6,134,576 6,134,573 1— — 390,000




Total Norco Long-Term Indebtedness $ 70,034,576 $ 68,751,318 $ 59$ 1,108,405

Norwalk (Los Angeles County)

Revenue

Parking and Improvements 2001 2016 12,795,000 12,795,000 10400,000

Transit and Public Services Facility 1999 2029 10,210,000 10,210,000 8215,000

Total Revenue 23,005,000 23,005,000 19— — 615,000

Total Norwalk Long-Term Indebtedness $ 23,005,000 $ 23,005,000 $ 19$ 615,000

Novato (Marin County)

Revenue

Affordable Housing 1997 2027 17,070,000 17,070,000 14340,000

Total Revenue 17,070,000 17,070,000 14— — 340,000

General Obligation

Street and Park Improvements 1997 2020 14,245,000 14,245,000 9645,000

Street and Storm Drain Improvements 2004 2025 5,000,000 5,000,000 4130,000

Street and Storm Drain Improvements 2007 2027 5,000,000 5,000,000 5—

Street and Storm Drain Improvements 1993 2023 5,000,000 5,000,000 2265,000

Storm Drains 2000 2021 5,000,000 5,000,000 4180,000

Total General Obligation 34,245,000 34,245,000 26— — 1,220,000Pension Obligation

Unfunded Accrued Actuarial Liability 2006 2036 18,296,066 18,296,066 18—




5 6 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 6 2

Novato (Marin County) — (continued)

Point Marin 2002 2032 11,990,000 11,990,000 11200,000

Public Improvement 2004 2025 22,665,000 22,665,000 21770,000


1915 Act BondsPublic Improvements 1988 2019 2,935,000 2,935,000 180,000

Total 1915 Act Bonds 2,935,000 2,935,000 1— — 80,000


Eucalyptus Avenue 2004 2014 137,763 137,763 11,288



Total Novato Long-Term Indebtedness $ 131,118,829 $ 131,118,829 $ 115$ 3,311,288

Oakdale (Stanislaus County)

Revenue

Wastewater Treatment Plant Improvements 2002 2022 2,680,000 2,680,000 2100,000

Total Revenue 2,680,000 2,680,000 2— — 100,000

1915 Act Bonds

Yosemite Industrial 1991 2010 2,250,000 2,250,000 145,000

G and J Street 1996 2015 3,925,000 3,925,000 1140,000

Total 1915 Act Bonds 6,175,000 6,175,000 1— — 285,000




Bridle Ridge 2003 2020 4,405,000 4,405,000 470,000

Bridle Ridge 2004-1 2004 2034 1,565,000 1,565,000 125,000

Bridle Ridge 2005-1 2006 2020 3,390,000 3,390,000 3—


Total Oakdale Long-Term Indebtedness $ 19,323,833 $ 19,323,833 $ 13$ 654,150

Oakland (Alameda County)

Revenue

Airport, Harbor, and Port 1993 2009 75,342,486 75,342,486 124,442,150

Airport, Harbor, and Port 1997 2025 85,000,000 85,000,000 702,530,000

Airport, Harbor, and Port - Series H 1997 2015 77,995,000 77,995,000 70850,000

Airport, Harbor, and Port - Series J 1997 2026 14,845,000 14,845,000 14—

Oakland Administration Building 2004 2027 117,200,000 117,200,000 1053,475,000

Airport, Harbor, and Port - Series N 2002 2022 121,150,000 121,150,000 1164,700,000

Airport, Harbor, and Port - Series M 2002 2020 218,470,000 218,470,000 212—

Airport, Harbor, and Port - Series L 2002 2032 401,530,000 401,530,000 401—




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Oakland (Alameda County) — (continued)

Airport, Harbor, and Port - Series K 2000 2030 400,000,000 400,000,000 3857,370,000

Sewer 2004 2029 62,330,000 62,330,000 591,535,000

Airport, Harbor, and Port - Series I 1997 2019 84,820,000 84,820,000 84—

Total Revenue 1,658,682,486 1,658,682,486 1,535— — 24,902,150General Obli gation

Cultural Enrichment - 2006 2006 2036 21,000,000 21,000,000 20200,000

Cultural Enrichment 2004 2033 71,450,000 71,450,000 641,405,000

Cultural Enrichment 2002 2032 38,000,000 38,000,000 35705,000


Pension Obligation

Pension 1997 2011 436,289,659 436,289,659 11727,850,000

Pension 2001 2023 195,636,449 195,636,449 195—



Pooled Assessments Revenue Bonds Series 1999 1999 2024 7,255,000 7,255,000 6195,000

Pooled Assessments Revenue Bonds Series 1997 1997 2012 1,250,000 1,250,000 80,000

Pooled Assessments Revenue Bonds Series 1996 1996 2020 465,000 465,000 10,000





Total Oakland Long-Term Indebtedness $ 2,730,028,594 $ 2,603,155,594 $ 2,168$ 58,454,150

Oakley (Contra Costa County)

1915 Act Bonds

Street/Storm Drains 2005 2034 17,150,000 17,150,000 151,015,000

Streets/Storm Drains 2006 2035 11,460,000 11,460,000 11—

Total 1915 Act Bonds 28,610,000 28,610,000 27— — 1,015,000


Total Oakley Long-Term Indebtedness $ 28,610,000 $ 28,610,000 $ 27$ 1,015,000

Oceanside (San Diego County)

RevenueWater 1998 2017 11,445,000 11,445,000 8590,000

Total Revenue 11,445,000 11,445,000 8— — 590,000

Pension Obligation

Refund PERS Unfunded Liability 2006 2027 42,780,000 42,780,000 42415,000


5 6 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 6 4

Oceanside (San Diego County) — (continued)

1915 Act Bonds

Road - Refinance - Series B 1994 2010 4,120,000 4,120,000 295,000

Total 1915 Act Bonds 4,120,000 4,120,000— — 295,000


Total Oceanside Long-Term Indebtedness $ 58,345,000 $ 58,345,000 $ 50$ 1,300,000

Ojai (Ventura County)


Landscaping and Lighting 1990 2010 411,693 411,693 31,000


Total Ojai Long-Term Indebtedness $ 411,693 $ 411,693 $$ 31,000

Ontario (San Bernardino County)

Revenue

Capital Improvements 2001 2016 31,705,000 31,705,000 28—

Total Revenue 31,705,000 31,705,000 28— — —

1915 Act Bonds

Improvements 1987 2020 83,604,437 83,604,437 264,366,165

Total 1915 Act Bonds 83,604,437 83,604,437 26— — 4,366,165


Total Ontario Long-Term Indebtedness $ 115,309,437 $ 115,309,437 $ 55$ 4,366,165

Orange (Orange County)


Police Facility 1998 2014 12,215,000 12,215,000 6700,000




Total Orange Long-Term Indebtedness $ 13,860,000 $ 13,860,000 $ 7$ 724,000

Orange Cove (Fresno County)


Total 1915 Act Bonds 4,795,684 4,795,684 1— — 46,000



Total Orange Cove Long-Term Indebtedness $ 4,795,684 $ 4,795,684 $ 1$ 46,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Orinda (Contra Costa County)


Total Orinda Long-Term Indebtedness $ — $ $$ —

Orland (Glenn County)

Oroville (Butte County)

Pension Obligation

CalPERS Unfunded Liability 2007 2024 7,260,000 7,260,000 7—



Total Orovill e Long-Term Indebtedness $ 7,694,895 $ 7,511,531 $ 7$ —

Oxnard (Ventura County)


Improvements - Oxnard Blvd. And Highway 101 2003 2032 10,490,000 10,490,000 9185,000

Seabridge at Mandalay Bay 2006 2035 32,275,000 32,275,000 32—

Westport at Mandalay Bay 2003 2033 9,740,000 9,740,000 9120,000

Oxnard Town Center 1999 2013 2,085,000 2,085,000 1155,000


1915 Act Bonds

Improvements - Mandalay Bay 1987 2007 6,250,000 6,250,000 1300,000

Improvements - Rice Avenue and Highway 101 2002 2032 15,125,000 15,125,000 14—

Oxnard Blvd. Highway 101 Interchange 2003 2033 2,335,000 2,335,000 240,000

Improvements - Rose Avenue and Highway 101 1996 2016 8,560,000 8,560,000 5395,000

Improvements - Pacific Commerce Center 1996 2006 31,120,000 31,120,000 3,580,000

Total 1915 Act Bonds 63,390,000 63,390,000 23— — 4,315,000



Total Oxnard Long-Term Indebtedness $ 123,694,105 $ 123,694,105 $ 78$ 5,584,990

Pacific Grove (Monterey County)

General Obli gation

Butterfly Habitat 1990 2017 1,230,000 1,230,000 55,312

Total General Obli gation 1,230,000 1,230,000— — 55,312

Pension Obligation

To Fund the Citys Unfunded Liability 2006 2027 19,365,355 19,365,355 1940,000




5 6 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 6 6

Total Pacific Grove Long-Term Indebtedness $ 23,712,371 $ 23,695,420 $ 21$ 436,719

Pacifica (San Mateo County)

Revenue

Sewer 2001 2026 4,970,000 4,970,000 4140,000

Sewer - Refunding 2004 2026 9,250,000 9,250,000 9—Total Revenue 14,220,000 14,220,000 13— — 140,000




Total Pacifica Long-Term Indebtedness $ 15,670,000 $ 15,670,000 $ 14$ 298,970

Palm Desert (Riverside County)


University 2006 2036 70,000,000 50,000,000 67—


1915 Act Bonds

Assessment District Section 29 2007 2038 29,430,000 29,430,000 29—

Improvement #6 2003 2029 4,423,000 4,423,000 3215,000

Highlands Undergrounding 2006 2037 3,165,000 3,165,000 2382,000

Improvement #7 2004 2018 2,955,000 2,955,000 1320,000

Improvements #2 1997 2020 30,915,000 30,915,000 17960,000

Improvements #1 1995 2008 7,540,000 7,540,000 95,000

Total 1915 Act Bonds 78,428,000 78,428,000 54— — 1,972,000

Total Palm Desert Long-Term Indebtedness $ 148,428,000 $ 128,428,000 $ 122$ 1,972,000

Palm Springs (Riverside County)

1915 Act Bonds

Improvements 1998 2009 5,100,000 5,100,000 1465,000

Improvements - AD 161 2004 2029 4,752,500 4,752,500 4120,000

Improvements - AD 164 2005 2030 3,806,000 3,806,000 3—

Refinance Improvements 2001 2013 2,345,000 2,345,000 1200,000

Improvements - AD 162 2005 2030 1,300,000 1,300,000 130,000

Total 1915 Act Bonds 17,303,500 17,303,500 12— — 815,000


Total Palm Springs Long-Term Indebtedness $ 17,303,500 $ 17,303,500 $ 12$ 815,000

Palmdale (Los Angeles County)


Infrastructure 1991 2016 7,970,000 7,970,000 7—




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Palmdale (Los Angeles County) — (continued)

Infrastructure 2005 2035 30,000,000 30,000,000 29490,000

Infrastructure 1995 2025 50,000,000 50,000,000 355,100,000

Special Tax Refunding 2005 2035 7,225,000 7,225,000 7—

Total Community Facility District 95,195,000 95,195,000 79— — 5,590,0001915 Act Bonds

Drainage, Sewer, Water, and Roadway 1990 2016 29,093,269 29,093,269 101,930,372

Refunding and Reassessment 2005 2014 12,111,684 12,111,684 111,068,711

Water Facilities and Roadways 1987 2007 9,426,442 9,426,442 870,000

Sewers, Roadways, and Street Lighting 1992 2013 1,260,727 1,260,727 60,000

Sewers 2006 2036 2,220,000 2,220,000 2—

Total 1915 Act Bonds 54,112,122 54,112,122 25— — 3,929,083



Total Palmdale Long-Term Indebtedness $ 157,926,846 $ 157,926,846 $ 108$ 10,415,250

Palo Alto (Santa Clara County)

Revenue

Utility Bonds 2002 2023 26,055,000 26,055,000 21730,000

Storm Drain - Refunding 1999 2024 17,735,000 17,735,000 14440,000

Storm Drain 1995 2020 8,640,000 8,640,000 5296,000

Total Revenue 52,430,000 52,430,000 41— — 1,466,000

General Obligation

California Avenue Parking 1987 2007 1,325,000 1,325,000 110,000

Total General Obligation 1,325,000 1,325,000— — 110,000


Total Palo Alto Long-Term Indebtedness $ 53,755,000 $ 53,755,000 $ 41$ 1,576,000

Palos Verdes Estates (Los Angeles County)

Paradise (Butte County)


Total Paradise Long-Term Indebtedness $ 1,453,064 $ 1,453,064 $$ 253,003

Paramount (Los Angeles County)



Total Paramount Long-Term Indebtedness $ 159,707 $ 159,707 $$ 18,976

Parlier (Fresno County)

5 6 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 6 8

Parlier (Fresno County) — (continued)

Revenue

Water System 1975 2013 210,000 210,000 9,000

Water System 1978 2018 484,300 484,300 16,000

Total Revenue 694,300 694,300— — 25,000Other Long-Term Indebtedness 154,703 154,703— — 11,358


Total Parlier Long-Term Indebtedness $ 849,003 $ 849,003 $$ 36,358

Pasadena (Los Angeles County)

Revenue

Electric System 1998 2024 70,635,000 70,635,000 512,360,000

Parking Facilities 2000 2025 32,385,000 32,385,000 28840,000

Water System 2007 2036 21,550,000 21,550,000 21—

Water System - Refunding 2003 2033 47,425,000 47,425,000 411,520,000

Electric System 2003 2022 9,905,000 9,905,000 8415,000

Electric System 2002 2022 82,320,000 82,320,000 624,165,000

Total Revenue 264,220,000 264,220,000 213— — 9,300,000

General Obligation

Police and Jail Buildings 1993 2007 11,105,000 11,105,000 1,550,000

Total General Obligation 11,105,000 11,105,000— — 1,550,000


Parking Structure 1987 2011 20,300,000 20,300,000 101,200,000

Total Certificates of Participation 20,300,000 20,300,000 10— — 1,200,000

Pension Obligation

To refund City Obligation to Fire and Police Retirement System 2004 2015 40,750,000 40,750,000 371,000,000

To Refund City Obligation to Fire and Police Retirement System 1999 2022 101,940,000 101,940,000 902,915,000




Total Pasadena Long-Term Indebtedness $ 444,640,000 $ 444,640,000 $ 356$ 16,302,640

Patterson (Stanislaus County)

RevenueWater and Sewer Projects 2001 2006 593,000 593,000 —

Water System 1982 2006 600,000 600,000 59,000

Total Revenue 1,193,000 1,193,000— — 59,000

Mark-Roos

Improvements - Heartland Ranch 2002 2027 7,560,000 7,560,000 6220,250






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 7 0

Petaluma (Sonoma County) — (continued)

Water 2001 2031 10,165,000 10,165,000 8235,000

Sewer 2000 2020 8,895,000 8,895,000 6355,000

Total Revenue 19,060,000 19,060,000 15— — 590,000


Total 1915 Act Bonds 34,610,483 34,610,483 7— — 702,200



Total Other Special Assessments 1,012,189 1,012,189— — 34,520




Total Petaluma Long-Term Indebtedness $ 154,682,672 $ 75,179,713 $ 43$ 2,611,961

Pico Rivera (Los Angeles County)

Piedmont (Alameda County)

1915 Act Bonds

Underground of Utilities 2002 2027 1,753,251 1,753,251 145,000

Underground of Utilities Wildwood/Crocker 2005 2030 668,420 668,420 18,420

Total 1915 Act Bonds 2,421,671 2,421,671 2— — 63,420


Total Piedmont Long-Term Indebtedness $ 2,421,671 $ 2,421,671 $ 2$ 63,420

Pinole (Contra Costa County)

Pension Obligation

Pension Obligation (UAAL) 2006 2036 6,214,630 6,214,630 6—




Total Pinole Long-Term Indebtedness $ 6,514,630 $ 6,514,630 $ 6$ 65,945

Pismo Beach (San Luis Obispo County)Revenue

Wastewater Treatment Plant - SRF Loan Match 2004 2034 7,891,256 7,891,256 7155,000

Total Revenue 7,891,256 7,891,256 7— — 155,000

1915 Act Bonds

Improvements 1989 2006 651,151 651,151 110,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Pismo Beach (San Luis Obispo County) — (continued)

Total 1915 Act Bonds 651,151 651,151— — 110,000


Total Pismo Beach Long-Term Indebtedness $ 8,542,407 $ 8,542,407 $ 7$ 265,000

Pittsburg (Contra Costa County)

Revenue

Sewer - Refunding 2004 2034 11,950,000 11,950,000 10530,000

Water 2005 2035 38,850,000 38,850,000 38825,000

Water 1997 2013 14,655,000 14,655,000 —

Total Revenue 65,455,000 65,455,000 48— — 1,355,000

Pension Obligation




Vista Del Mar 2005-2 2005 2025 12,115,000 12,115,000 12—


1915 Act Bonds

Infrastructure 1983 2033 23,333,888 23,333,888 12235,000

Pittsburg Infrastructure 1998 2024 12,900,000 12,900,000 10390,000

Total 1915 Act Bonds 36,233,888 36,233,888 22— — 625,000


Oak Hills South 2001 2031 2,760,000 2,760,000 245,000



Total Pittsburg Long-Term Indebtedness $ 156,661,242 $ 156,661,242 $ 125$ 2,081,876

Placentia (Orange County)

1915 Act Bonds

Improvements - Alta Vista 1986 2006 1,781,000 1,781,000 170,000

Total 1915 Act Bonds 1,781,000 1,781,000— — 170,000



Improvements - Refunding 2001 2016 5,715,000 5,715,000 5150,000Total Other Non-Municipal Debt Not Going To The Balance Sheet 33,480,000 33,480,000 19— — 1,220,000



Improvements - East Placentia 1990 2016 25,000,000 25,000,000 171,115,000


5 7 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 7 2

Total Placentia Long-Term Indebtedness $ 60,261,000 $ 60,261,000 $ 37$ 2,505,000

Placerville (El Dorado County)

Pleasant Hill (Contra Costa County)

RevenuePolice, City Hall, and Corporate Yard 2004 2016 9,315,000 9,315,000 6800,000

Total Revenue 9,315,000 9,315,000 6— — 800,000

Total Pleasant Hill Long-Term Indebtedness $ 9,315,000 $ 9,315,000 $ 6$ 800,000

Pleasanton (Alameda County)

Revenue

Sewer - Refunding 2004 2014 1,760,000 1,760,000 1185,000

Water - Refunding 2004 2014 3,595,000 3,595,000 2645,000

Refunding 1989 COPs 2002 2009 2,820,000 2,820,000 1360,000

Total Revenue 8,175,000 8,175,000 4— — 1,190,000


Golf Course - Refunding 2003 2032 28,425,000 28,425,000 26875,000



1915 Act Bonds


Total 1915 Act Bonds 216,611,728 216,611,728 68— — 10,190,383



Total Pleasanton Long-Term Indebtedness $ 259,201,728 $ 258,846,728 $ 103$ 12,725,383

Plymouth (Amador County)

Revenue

Sewer Plant Construction 1989 2029 150,000 150,000 3,000

Sewer Plant Construction 1988 2028 240,000 240,000 4,000

Total Revenue 390,000 390,000— — 7,000

Total Plymouth Long-Term Indebtedness $ 390,000 $ 390,000 $$ 7,000

Point Arena (Mendocino County)

Pomona (Los Angeles County)

Revenue

Water Improvements - Series A 1999 2014 27,615,000 27,615,000 —

Water Improvements - Series B 1999 2014 26,555,000 26,555,000 —

Total Revenue 54,170,000 54,170,000— — —




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Pomona (Los Angeles County) — (continued)

Pension Obligation

Pension Obligation 2006 2036 42,280,684 42,280,684 42—


1915 Act BondsImprovements - Refunding 1996 2021 12,453,214 12,453,214 91,000,000

Total 1915 Act Bonds 12,453,214 12,453,214 9— — 1,000,000




Total Pomona Long-Term Indebtedness $ 118,321,741 $ 118,321,741 $ 54$ 1,958,529

Port Hueneme (Ventura County)

Pension Obligation





Total Port Hueneme Long-Term Indebtedness $ 11,714,557 $ 11,714,557 $ 11$ 162,133

Portervill e (Tulare County)




Total Portervil le Long-Term Indebtedness $ 5,356,000 $ 5,356,000 $ 5$ 125,132

Portola (Plumas County)

Revenue

Water 1997 2037 1,173,000 1,173,000 115,000

Total Revenue 1,173,000 1,173,000 1— — 15,000



Lease Obligation —— — —Total Portola Long-Term Indebtedness $ 1,341,000 $ 1,341,000 $ 1$ 31,800

Portola Valley (San Mateo County)

Poway (San Diego County)

Revenue

5 7 3








Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 7 6

Redlands (San Bernardino County) — (conti nued)





Total Redlands Long-Term Indebtedness $ 31,932,741 $ 31,932,741 $ 21$ 2,211,388

Redondo Beach (Los Angeles County)

1915 Act Bonds

Improvements 1993 2007 1,147,000 1,147,000 117,420

Total 1915 Act Bonds 1,147,000 1,147,000— — 117,420



Total Redondo Beach Long-Term Indebtedness $ 7,647,000 $ 7,603,976 $ 4$ 335,296

Redwood City (San Mateo County)

Revenue

Port 1999 2013 10,945,000 10,945,000 9215,000

Total Revenue 10,945,000 10,945,000 9— —

215,000Community Facility District

Improvements 2000 2017 21,000,000 21,000,000 161,125,000




Total Redwood City Long-Term Indebtedness $ 34,125,000 $ 34,125,000 $ 28$ 1,364,292

Reedley (Fresno County)

Revenue

Wastewater Treatment Plant 2001 2015 1,950,000 1,950,000 —

Total Revenue 1,950,000 1,950,000— — —



Total Reedley Long-Term Indebtedness $ 5,692,390 $ 5,683,317 $ 1$ 2,008,691

Rialto (San Bernardino County)

Revenue

Wastewater - Refunding 2003 2008 6,235,000 6,235,000 21,025,000

Total Revenue 6,235,000 6,235,000 2— — 1,025,000





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Rialto (San Bernardino County) — (conti nued)




Street - Refunding 1996 2018 8,880,000 8,880,000 6350,000Elm Park Public Improvements 2006 2037 5,035,000 5,035,000 5—


Total Rialto Long-Term Indebtedness $ 37,492,899 $ 37,492,899 $ 28$ 1,522,141

Richmond (Contra Costa County)

Revenue

RHA Housing Agency Bonds 2003 2003 2033 35,000,000 35,000,000 2112,120,000

Port Terminal Lease Revenue Bonds - 1996 1996 2016 6,500,000 6,500,000 31,235,000

Total Revenue 41,500,000 41,500,000 24— — 13,355,000

Pension Obligation

Fund the Unfunded Accrued Actuarial Liability Related to Pension 1999 2029 36,280,000 36,280,000 221,690,000

Fund Unfunded Pension Obligation 2005 2034 114,995,133 114,995,133 1141,305,000




Total Richmond Long-Term Indebtedness $ 205,412,183 $ 205,412,183 $ 166$ 16,553,030

Ridgecrest (Kern County)


Total Ridgecrest Long-Term Indebtedness $ 1,639,395 $ 1,639,395 $ 1$ 194,233

Rio Dell (Humboldt County)

Revenue

Sewer 1978 2018 600,000 535,000 20,000

Total Revenue 600,000 535,000— — 20,000



Total Rio Dell Long-Term Indebtedness $ 3,756,498 $ 3,691,498 $ 3$ 24,000

Rio Vista (Solano County)

Revenue

Sewer 2000 2031 1,550,000 1,550,000 130,000

Total Revenue 1,550,000 1,550,000 1— — 30,000

General Obli gation

5 7 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 7 8

Rio Vista (Solano County) — (conti nued)

Fire House Construction 1977 2017 420,000 420,000 14,000

Total General Obligation 420,000 420,000— — 14,000



Total Rio Vis ta Long-Term Indebtedness $ 1,970,000 $ 1,970,000 $ 1$ 44,000

Ripon (San Joaquin County)


Total Ripon Long-Term Indebtedness $ 18,145,000 $ 18,145,000 $ 16$ 394,046

Riverbank (Stanislaus County)

Revenue

WasteWater Treatment Plant 2005 2021 4,475,000 4,475,000 3245,000

Total Revenue 4,475,000 4,475,000 3— — 245,000

General Obligation

Water 1999 2029 1,900,000 1,900,000 2135,000


Total Riverbank Long-Term Indebtedness $ 6,375,000 $ 6,375,000 $ 6$ 380,000

Riverside (Riverside County)

Revenue

Water 2001 2031 20,000,000 20,000,000 4390,000

Electric - 2004 2029 82,500,000 82,500,000 82—

Electric 2005 2026 115,725,000 115,725,000 115600,000

Electric 2004 2015 27,500,000 27,500,000 242,615,000

Electric 2003 2014 75,405,000 75,405,000 536,980,000

Electric 2001 2016 47,215,000 47,215,000 293,035,000

Electric 1998 2022 98,730,000 98,730,000 475,585,000

Water 2005 2026 61,125,000 61,125,000 60400,000

Water Works 1991 2015 69,840,000 50,950,000 123,235,000

Water 1998 2028 30,965,000 30,965,000 20275,000

Sewer 1993 2013 49,145,000 49,145,000 243,285,000

Total Revenue678,150,000 659,260,000 477

— —

26,400,000General Obli gation

Fire Facilities 2004 2014 20,000,000 20,000,000 19515,000


Pension Obligation

To Fund the Citys Obligation to Pers 2005 2020 60,000,000 60,000,000 58630,000

To Fund the Citys Obligation to PERS 2004 2023 89,540,000 89,540,000 851,390,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Riverside (Riverside County) — (continued)



Total Riverside Long-Term Indebtedness $ 847,690,000 $ 828,800,000 $ 640$ 28,935,000

Rocklin (Placer County)

1915 Act Bonds

Improvements - Monte Verde 1993 2008 1,360,000 1,360,000 100,000

Improvements - Granite Drive 1999 2008 4,315,000 4,315,000 1495,000

Total 1915 Act Bonds 5,675,000 5,675,000 1— — 595,000




CFD#3 2005 Refunding 2005 2015 13,645,000 13,645,000 121,120,000

Infrastructure #6 1999 2025 2,900,000 2,240,000 155,000

Infrastructure #9 1999 2025 7,700,000 6,890,000 5170,000

Infrastructure - Refunding - Series C 1997 2011 4,500,000 3,605,000 1255,000

Infrastructure Refunding CFD#3 C 2001 2020 5,185,000 5,185,000 4115,000

Infrastructure CFD#3 2004 Refunding 2004 2015 6,135,000 6,135,000 5495,000

Infrastructure CFD#2 Refunding 2000 2012 9,165,000 9,165,000 4685,000

Infrastructure CFD#10 2005 2035 60,000,000 25,000,000 24145,000

Infrastructure - Refunding - Series A 1997 2022 4,680,000 4,680,000 3115,000

Infrastructure #8 1999 2025 5,800,000 5,780,000 4145,000


Total Rocklin Long-Term Indebtedness $ 126,635,000 $ 89,250,000 $ 71$ 3,995,000

Rohnert Park (Sonoma County)

1915 Act Bonds

Improvements Refunding 2001 2008 1,825,000 1,825,000 430,000

Total 1915 Act Bonds 1,825,000 1,825,000— — 430,000



Total Rohnert Park Long-Term Indebtedness $ 4,804,196 $ 4,804,196 $ 1$ 741,622

Rolling Hills (Los Angeles County)

Rolling Hills Estates (Los Angeles County)

Rosemead (Los Angeles County)

5 7 9






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Sacramento (Sacramento County) — (continued)

Revenue

Arco Arena Stadium 1997 2027 73,725,000 73,725,000 70745,000

Capital Improvements 2001 2032 206,780,000 206,780,000 132,304,000

Capital Improvement 2003 2033 68,470,000 67,841,000 2936,464,000Capital Improvements 2006 2036 125,573,000 125,573,000 125—

Improvements - North Natomas 1999 2023 2,910,000 2,910,000 265,000

Public Facilities - Series A 1993 2020 130,425,000 130,425,000 863,476,000

Railyards 2007 2009 25,000,000 25,000,000 25—

Solid Waste and Redevelopment 1999 2023 27,416,000 27,416,000 2152,000

Capital Improvements - Series E - Refunding 2007 2033 201,895,000 201,895,000 201549,000

Capital Improvements - Series D 2007 2017 2,430,000 2,430,000 2—

Capital Improvements - Series C 2007 2036 30,888,000 30,888,000 30—

Street Construction 1995 2008 14,165,000 14,165,000 21,310,000

Refunding 2005 2029 142,232,000 142,232,000 142—

Public Facilities - Series B 1993 2020 95,480,000 95,480,000 602,544,000

Lighting and Landscaping 1996 2017 7,290,000 7,290,000 4335,000

Community Center and Other 1991 2006 148,655,000 148,655,000 1,385,000

Total Revenue 1,303,334,000 1,302,705,000 787— — 179,329,000

Other Long-Term Indebtedness 58,207,000 58,207,000 31— — 1,043,000Construction Financing —— — —


Total Sacramento Long-Term Indebtedness $ 1,361,541,000 $ 1,360,912,000 $ 819$ 180,372,000

Salinas (Monterey County)

Revenue

Sewer 1999 2028 16,000,000 16,000,000 13345,000

Total Revenue 16,000,000 16,000,000 13— — 345,000

1915 Act Bonds

Improvements, Sidewalks and Infrastructure 1999 2023 117,604,673 117,604,673 251,934,575

Total 1915 Act Bonds 117,604,673 117,604,673 25— — 1,934,575



Total Salinas Long-Term Indebtedness $ 135,606,779 $ 135,606,779 $ 39$ 2,630,753

San Anselmo (Marin County)

General Obli gation



5 8 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 8 2

San Anselmo (Marin County) — (continued)


Total San Anselmo Long-Term Indebtedness $ 11,189,145 $ 11,189,145 $ 9$ 324,771

San Bernardino (San Bernardino County)General Obli gation

Water System 1988 2013 150,000 150,000 10,000



Sewer Treatment 1998 2017 36,230,000 36,230,000 261,910,000


Pension Obligation

Pension Obligation 2005 2036 50,401,583 50,401,583 50—


1915 Act Bonds

Infrastructure Acquisition 1981 2015 19,814,308 19,814,308 11,230,000

Total 1915 Act Bonds 19,814,308 19,814,308 1— — 1,230,000


Construction Financing —

— —


Total San Bernardino Long-Term Indebtedness $ 133,188,609 $ 133,188,609 $ 89$ 6,692,306

San Bruno (San Mateo County)



Total San Bruno Long-Term Indebtedness $ 14,612,972 $ 14,612,972 $ 8$ 816,756

San Buenaventura (Ventura County)

Revenue

Parking - Refunding 1995 2014 7,090,000 7,090,000 3390,000

Water 2004 2034 27,410,000 27,410,000 25525,000

Total Revenue 34,500,000 34,500,000 28— — 915,000

Other Long-Term Indebtedness 4,084,959 842,256 2— — 332,893


Total San Buenaventura Long-Term Indebtedness $ 38,584,959 $ 35,342,256 $ 31$ 1,247,893

San Carlos (San Mateo County)

General Obli gation

2005 Refunding Bonds 2005 2031 8,115,000 8,115,000 7125,000




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



San Carlos (San Mateo County) — (continued)



Total San Carlos Long-Term Indebtedness $ 8,706,573 $ 8,706,573 $ 8$ 184,304

San Clemente (Orange County)

1915 Act Bonds

Improvements 1996 2011 6,929,940 6,929,940 2480,000


Improvements - Series A 1999 2028 15,355,000 15,355,000 14205,000

Improvements - Series C 1999 2030 5,755,000 5,755,000 540,000

Improvements - Series B 1999 2019 1,150,000 1,150,000 50,000


Total 1915 Act Bonds 42,172,825 42,172,825 23— — 2,530,000



Total San Clemente Long-Term Indebtedness $ 42,397,031 $ 42,397,031 $ 24$ 2,560,505

San Diego (San Diego County)

Revenue

Contracts Payable Water II Advanced Refunding 2003 2033 286,945,000 286,945,000 2894,580,000

Contracts Payable Water 1999 2029 385,000,000 385,000,000 2598,305,000

Total Revenue 671,945,000 671,945,000 548— — 12,885,000

General Obli gation

Police Communications 1991 2011 25,500,000 25,500,000 91,615,000


1915 Act Bonds

Public Improvements 1 2004 2034 10,500,000 9,965,000 9165,000



Total 1915 Act Bonds 18,823,576 17,630,000 15— — 295,000





Public Improvements 2007 2037 30,000,000 16,000,000 16—

Public Improvements 1 2001 2031 62,200,000 56,020,000 53725,000



5 8 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 8 4

San Diego (San Diego County) — (continued)


Total San Diego Long-Term Indebtedness $ 976,158,402 $ 954,278,986 $ 744$ 25,425,763

San Dimas (Los Angeles County)1915 Act Bonds

Improvements 1997 2016 990,000 990,000 8,267

Total 1915 Act Bonds 990,000 990,000— — 8,267


Total San Dimas Long-Term Indebtedness $ 990,000 $ 990,000 $$ 8,267

San Fernando (Los Angeles County)

San Francisco (San Francisco County)

Revenue

Airport - Issue 32F - Refunding 2006 2032 260,115,000 260,115,000 260—

Airport - Issue 32G - Refunding 2006 2032 158,195,000 158,195,000 158—

Airport - Issue 32H - Refunding 2006 2032 34,690,000 34,690,000 34—

Water - Series C 2006 2026 48,730,000 48,730,000 48710,000

Water 2006A 2006 2036 235,385,000 235,385,000 235—Water - Series A 1996 2015 72,680,000 72,680,000 —

Water - Series A 1991 2019 70,145,682 70,145,682 3—

Water - S2002B 2002 2015 85,260,000 85,260,000 635,710,000

Water - S2002A 2002 2033 164,000,000 164,000,000 1532,805,000

Water - S2002A 2001 2032 71,645,000 71,645,000 53—

Water - S2001A 2001 2021 68,355,000 68,355,000 292,560,000

Water - 2006B 2006 2036 110,065,000 110,065,000 110—

Water - 2006A 2006 2027 272,430,000 272,430,000 272—

Water 1996 2027 58,790,000 58,790,000 —

Sewer - S2003A 2003 2025 396,270,000 396,270,000 36233,445,000

Airport - Issue 16A 1998 2029 133,000,000 133,000,000 1202,795,000

Airport - Issue 15B 1998 2028 236,645,000 236,645,000 119—

Airport - Issue 15A 1998 2028 263,355,000 263,355,000 2335,680,000

Airport - Issue 14 1996 2026 57,300,000 57,300,000 —

Airport - Issue 13A 1996 2026 131,500,000 131,500,000 22,750,000 Airport - Issue 12A 1996 2026 165,000,000 165,000,000 —

Airport - Issue 10B 1995 2026 25,000,000 25,000,000 1600,000

Airport - Issue 10A 1995 2026 175,000,000 175,000,000 —

Airport - 28A 2002 2030 116,640,000 116,640,000 1082,150,000

Airport - Issue 30 2004 2018 34,820,000 34,820,000 34—

Airport - Issue 28C 2002 2030 97,150,000 97,150,000 618,800,000








Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



San Gabriel (Los Angeles County)

San Jacinto (Riverside County)

Revenue

Water 1993 2023 4,500,000 4,500,000 3185,000

Water 2002 2023 2,730,000 2,730,000 1175,000

Total Revenue 7,230,000 7,230,000 5— — 360,000

1915 Act Bonds

Construction 1987 2006 1,415,000 1,415,000 1—

Street and Drainage Improvements and Utility Relocation 1994 2014 638,367 638,367 70,000

Total 1915 Act Bonds 2,053,367 2,053,367 1— — 70,000



Infrastructure Improvements - CFD 2002-1 2002 2034 17,841,417 17,841,417 17—

Infrastructure Improvements 2002 2014 9,360,000 9,360,000 6635,000


Total San Jacinto Long-Term Indebtedness $ 38,861,777 $ 38,861,777 $ 31$ 1,193,500

San Joaquin (Fresno County)



Total San Joaquin Long-Term Indebtedness $ 162,006 $ 162,006 $$ 83,330

San Jose (Santa Clara County)

Revenue

Airport 1994 2007 19,345,000 19,345,000 1,795,000

Airport - Series D 2004 2028 34,270,000 34,270,000 34—

Airport - Series A 2002 2018 53,600,000 53,600,000 53—

Airport - Series A 2004 2034 70,000,000 70,000,000 70—

Airport - Series B 2002 2012 37,945,000 37,945,000 263,635,000

Airport - Series C 2004 2026 75,730,000 75,730,000 75—

Airport - Series B 2004 2034 70,000,000 70,000,000 70—

Airport 2001 2032 158,455,000 158,455,000 1453,310,000

Airport 1998 2018 14,015,000 14,015,000 9625,000

Total Revenue 533,360,000 533,360,000 485— — 9,365,000

General Obligation

Library and Parks 2006 2037 105,400,000 105,400,000 105—

Libraries, Parks, Police and Fire 2004 2035 118,700,000 118,700,000 1103,955,000

Libraries, Parks, Police and Fire 2002 2033 116,090,000 116,090,000 1003,870,000

Police and Library 2005 2036 46,300,000 46,300,000 441,540,000

5 8 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 8 8

San Jose (Santa Clara County) — (continued)

Parks, Fire and Police 2007 2038 90,000,000 90,000,000 90—

Parks and Library 2001 2032 71,000,000 71,000,000 592,370,000


1915 Act BondsLocal Improvements 2003 2032 13,560,000 13,560,000 12215,000

Local Improvements 2002 2024 12,200,000 12,200,000 11410,000

Local Improvements 1979 2022 139,102,630 139,102,630 261,357,240

Local Improvement 2003 2023 12,500,000 12,500,000 11450,000

Local Improvement 2002 2015 13,940,000 13,940,000 9995,000

Total 1915 Act Bonds 191,302,630 191,302,630 71— — 3,427,240


Total San Jose Long-Term Indebtedness $ 1,272,152,630 $ 1,272,152,630 $ 1,067$ 24,527,240

San Juan Bautista (San Benito County)

Revenue

Drought Relief 1978 2018 65,000 65,000 2,060

Total Revenue 65,000 65,000— — 2,060


Total San Juan Bauti sta Long-Term Indebtedness $ 103,258 $ 103,258 $$ 4,579

San Juan Capistrano (Orange County)

General Obli gation

Open Space Acquisition 1998 2017 18,155,000 18,155,000 91,270,000



Fund DWMP Water Improvement 2002 2021 8,525,000 8,525,000 —

Total Certificates of Participation 8,525,000 8,525,000— — —



Total San Juan Capistrano Long-Term Indebtedness $ 27,219,000 $ 27,219,000 $ 9$ 1,289,942

San Leandro (Alameda County)

1915 Act BondsImprovements - Cherry Wood 1980 2009 3,583,082 3,583,082 4125,000


Total 1915 Act Bonds 5,386,611 5,386,611 5— — 255,000








Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 9 0

Total San Marino Long-Term Indebtedness $ 7,095,000 $ 7,095,000 $ 7$ —

San Mateo (San Mateo County)

Revenue

Golf Course Improvements 1999 2029 10,400,000 10,400,000 9200,000

Sewer - Refunding 1998 2029 13,555,000 13,555,000 10725,000Landfill Project 2003 2035 7,900,000 7,900,000 7135,000

Sewer Capital Improvement 2003 2029 16,300,000 16,300,000 16—

Sewer Plant Expansion 1996 2015 26,500,000 8,095,000 4420,000

Sewer Improvements 1998 2029 11,305,000 11,305,000 11—

Total Revenue 85,960,000 67,555,000 59— — 1,480,000

General Obligation

Library 2000 2030 12,000,000 12,000,000 11205,000

Park and Senior Center Improvements 2004 2010 2,845,000 2,845,000 1455,000

Library Improvement Project 2004 2030 23,000,000 23,000,000 22465,000



Total San Mateo Long-Term Indebtedness $ 123,805,000 $ 105,400,000 $ 94$ 2,605,000

San Pablo (Contra Costa County)

Mark-Roos

Improvements - Oak Park 1998 2015 4,925,000 4,925,000 3260,000

Improvements - Town Center 1997 2014 3,960,000 3,960,000 2235,000

Total Mark-Roos 8,885,000 8,885,000 5— — 495,000

Total San Pablo Long-Term Indebtedness $ 8,885,000 $ 8,885,000 $ 5$ 495,000

San Rafael (Marin County)

1915 Act Bonds

Kerner, Sun Valley and Civic Center - Refunding 1997 2012 5,250,000 5,250,000 185,000

Mariposa - Refunding 1993 2011 233,688 233,688 15,000

Total 1915 Act Bonds 5,483,688 5,483,688 1— — 200,000



Total San Rafael Long-Term Indebtedness $ 6,469,822 $ 6,469,822 $ 1$ 333,515

San Ramon (Contra Costa County)

1915 Act Bonds

Improvements 1993 2015 4,100,000 4,100,000 —

Total 1915 Act Bonds 4,100,000 4,100,000— — —





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Total San Ramon Long-Term Indebtedness $ 4,100,000 $ 4,100,000 $$ —

Sand City (Monterey County)


Total Sand City Long-Term Indebtedness $ 182,310 $ 182,310 $$ 53,147

Sanger (Fresno County)






Total Sanger Long-Term Indebtedness $ 3,418,130 $ 3,418,130 $ 1$ 280,008

Santa Ana (Orange County)

Revenue

Communication System 1996 2006 6,655,000 6,655,000 820,000

Purchase of RDA - Series A 1998 2012 8,100,000 8,100,000 6320,000

Purchase of RDA - Series B and C 1998 2019 65,330,000 65,330,000 492,635,000

Water-Refunding 2004 2025 20,110,000 20,110,000 18750,000

Purchase of RDA - Series E 1998 2019 19,105,000 19,105,000 14735,000

Purchase of RDA - Series B 1999 2013 11,485,000 11,485,000 8465,000

Police Administration and Holding Facility 1994 2024 108,255,000 108,008,375 67—

Police Admin and Holding Facility-Refunding 2004 2014 38,845,000 38,845,000 293,610,000

Total Revenue 277,885,000 277,638,375 193— — 9,335,000


Refuse Recycling 1996 2008 11,990,000 11,990,000 21,100,000





Total Santa Ana Long-Term Indebtedness $ 292,732,558 $ 292,485,933 $ 198$ 10,570,282

Santa Barbara (Santa Barbara County)

RevenueWastewater 2004 2029 20,410,000 20,410,000 18545,000

Water 1994 2015 9,780,000 9,780,000 4480,000

Total Revenue 30,190,000 30,190,000 23— — 1,025,000



5 9 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 9 2

Total Santa Barbara Long-Term Indebtedness $ 30,190,000 $ 30,190,000 $ 23$ 1,025,000

Santa Clara (Santa Clara County)

Revenue

Electric - Refunding 1985 2010 78,300,000 78,300,000 276,500,000

Electric - Refunding - Series A 1998 2027 89,275,000 89,275,000 83600,000Electric Improvements 2003 2028 100,000,000 100,000,000 942,640,000

Electric - Refunding 1992 2010 26,880,000 26,880,000 22,080,000

Electric Improvements Series B 2003 2034 50,000,000 50,000,000 50—

Total Revenue 344,455,000 344,455,000 258— — 11,820,000

Mark-Roos


Total Mark-Roos 4,198,000 4,198,000 1— — 280,000

1915 Act Bonds

Traffic Mitigation 1996 2012 4,000,000 4,000,000 1270,000


Total 1915 Act Bonds 9,920,000 9,920,000 4— — 740,000


Improvements 1998 2011 10,325,000 10,325,000 5860,000



Self Insurance Coverage 1987 2012 20,000,000 20,000,000 20—

Total Other Non-Municipal Debt Not Going To The Balance Sheet 20,000,000 20,000,000 20— — —



Total Santa Clara Long-Term Indebtedness $ 388,898,000 $ 388,898,000 $ 289$ 13,700,000

Santa Clarita (Los Angeles County)



Total Santa Clarita Long-Term Indebtedness $ — $ $$ —

Santa Cruz (Santa Cruz County)

Revenue

Sewer 2005 2023 4,715,000 4,715,000 4205,000

Stormwater 2005 2029 6,100,000 6,100,000 5160,000

Water 2006 2036 12,450,000 12,450,000 12300,000

Total Revenue 23,265,000 23,265,000 22— — 665,000

General Obligation

Fire and Parks 1999 2029 7,000,000 6,998,473 7185,577




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Santa Cruz (Santa Cruz County) — (continued)





Total Santa Cruz Long-Term Indebtedness $ 37,232,742 $ 37,231,215 $ 31$ 2,003,015

Santa Fe Springs (Los Angeles County)

Revenue


Water System Improvements and Water Rights Acquisition 2005 2020 3,705,000 3,705,000 3125,000

Total Revenue 8,330,000 8,330,000 7— — 165,000


Total Santa Fe Springs Long-Term Indebtedness $ 8,725,675 $ 8,725,675 $ 8$ 279,540

Santa Maria (Santa Barbara County)



Total Santa Maria Long-Term Indebtedness $ 658,825 $ 658,825 $$ 18,404

Santa Monica (Los Angeles County)

Revenue

Public Safety Facility 1999 2022 13,200,000 13,200,000 10490,000

Waste Water 1993 2023 38,620,000 38,620,000 9—

Refund 1993 Wastewater Bonds 2005 2018 20,305,000 20,305,000 191,260,000

Public Safety Facility 2 2002 2022 17,310,000 17,310,000 14705,000

Parking 2004 2033 38,930,000 38,930,000 38—

Parking 2002 2017 10,480,000 10,480,000 —

Total Revenue 138,845,000 138,845,000 93— — 2,455,000

General Obligation

Library 1998 2011 3,060,000 3,060,000 1380,000

Library Improvements 2002 2023 25,000,000 25,000,000 201,250,000


Certificates of Participation Airport 1985 2008 4,025,000 4,025,000 400,000

Total Certificates of Participation 4,025,000 4,025,000— — 400,000



Total Santa Monica Long-Term Indebtedness $ 175,930,000 $ 175,930,000 $ 118$ 4,710,722

5 9 3




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Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 9 4

Santa Paula (Ventura County)

Other Long-Term Indebtedness 5,620,446 5,620,446— — —


Total Santa Paula Long-Term Indebtedness $ 5,620,446 $ 5,620,446 $$ —

Santa Rosa (Sonoma County)

Revenue

Waste Water Improvements - Series A 2007 2037 67,010,000 67,010,000 67—

Waste Water - Series B Refunding 1992 2017 37,180,000 37,180,000 12—

Waste Water - Series B 2004 2018 22,525,000 22,525,000 91,565,000

Waste Water - Series B 2001 2033 11,870,000 11,870,000 230,000

Waste Water - Series B 1998 2028 2,715,000 2,715,000 60,000

Waste Water - Series A Refunding 1993 2016 19,135,000 19,135,000 5—

Waste Water - Series A - Refunding 2004 2033 57,880,000 57,880,000 57—

Waste Water - Series A 1996 2022 63,705,000 63,705,000 2,090,000

Waste Water Improvements - Series B 2002 2032 58,524,176 58,524,176 58980,000

Waste Water Improvements 1992 2015 26,190,000 26,190,000 9—

Total Revenue 366,734,176 366,734,176 219— — 4,925,000

Pension Obligation

Pension - Series B 2003 2024 30,170,000 30,170,000 29545,000

Pension - Series A 2003 2024 20,500,000 20,500,000 18235,000

Pension 1995 2008 8,665,000 8,665,000 1855,000



Waste Water Improvements - Refunding 2002 2009 8,840,000 8,840,000 31,070,000

Central Parking Facilities 1998 2015 7,340,000 7,340,000 3315,000

Total Improvement District 16,180,000 16,180,000 7— — 1,385,000




Total Santa Rosa Long-Term Indebtedness $ 445,802,807 $ 445,802,807 $ 278$ 8,342,960

Santee (San Diego County)

Other Long-Term Indebtedness 1,030,561 1,030,561— — 108,159Construction Financing —— — —


Total Santee Long-Term Indebtedness $ 1,030,561 $ 1,030,561 $$ 108,159

Saratoga (Santa Clara County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Saratoga (Santa Clara County) — (continued)

General Obligation

Saratoga Community Library Project 2001 2023 15,000,000 15,000,000 13280,000


Total Saratoga Long-Term Indebtedness $ 15,000,000 $ 15,000,000 $ 13$ 280,000

Sausalito (Marin County)

General Obli gation

Fire and Police Buildings - Series B 2006 2041 7,293,894 7,293,894 7—

Fire and Police Buildings - Series A 2006 2026 8,205,000 8,205,000 8—

Total General Obli gation 15,498,894 15,498,894 15— — —


Improvements 1994 2025 1,200,000 1,200,000 29,919


1915 Act Bonds

Improvements 1990 2010 786,465 786,465 50,000

Total 1915 Act Bonds 786,465 786,465— — 50,000


Improvements 1992 2012 289,020 289,020 15,000




Total Sausalito Long-Term Indebtedness $ 18,053,052 $ 18,053,052 $ 16$ 124,003

Scotts Valley (Santa Cruz County)


Total Scotts Valley Long-Term Indebtedness $ — $ $$ —

Seal Beach (Orange County)



Total Seal Beach Long-Term Indebtedness $ 4,900,521 $ 4,900,521 $ 3$ 201,764

Seaside (Monterey County)

Pension Obligation

To Pay for Unfunded Liability 2007 2025 6,880,000 6,880,000 6—


1915 Act Bonds

City Sidewalk, Curb and Gutter 1995 2011 617,126 617,126 45,000

5 9 5




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Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 9 6

Seaside (Monterey County) — (continued)

Total 1915 Act Bonds 617,126 617,126— — 45,000




Total Seaside Long-Term Indebtedness $ 9,776,627 $ 9,776,627 $ 8$ 429,467

Sebastopol (Sonoma County)

General Obli gation

Sewer 1987 2007 2,500,000 2,500,000 255,000

Total General Obligation 2,500,000 2,500,000— — 255,000



Total Sebastopol Long-Term Indebtedness $ 2,500,000 $ 2,500,000 $$ 255,000

Selma (Fresno County)

Revenue

City Hall Construction 1994 2023 1,000,000 1,000,000 25,000

Corporation Yard 1997 2016 530,000 530,000 30,000Equipment 1997 2016 2,050,000 2,050,000 100,000

Total Revenue 3,580,000 3,580,000 1— — 155,000

1915 Act Bonds

Improvements - Highland 1992 2022 1,500,000 1,500,000 135,000

Improvements - Stillman 1993 2022 360,000 360,000 10,000

Improvements - Upright 1994 2014 1,400,000 1,400,000 —

Improvements - Watermain 1993 2022 310,000 310,000 9,000

Improvements - Vineyard 1993 2023 765,000 765,000 20,000

Improvements - Theater 1997 2016 320,000 320,000 15,000

Improvements - Peasoup 1993 2023 3,170,000 3,170,000 165,000

Improvements - Health 1994 2016 435,000 435,000 —

Improvements - Dancer Li 1993 2022 1,230,000 1,230,000 5,000

Improvements - Dancer Li 1992 2022 1,835,000 1,835,000 5,000

Total 1915 Act Bonds 11,325,000 11,325,000 5— — 164,000



Total Selma Long-Term Indebtedness $ 15,857,350 $ 15,857,350 $ 7$ 387,846

Shafter (Kern County)

1911 Act Bonds




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Shafter (Kern County) — (continued)

Water Improvements - North Park and North Shafter 1993 2033 155,143 155,143 2,400

Total 1911 Act Bonds 155,143 155,143— — 2,400




Total Shafter Long-Term Indebtedness $ 1,257,423 $ 1,257,423 $$ 94,653

Shasta Lake (Shasta County)

1915 Act Bonds

Industrial Park 1991 2032 1,202,700 1,202,700 120,000

Rosamond Street Improvements 1995 2015 189,277 189,277 10,000

Wastewater 1995 2034 5,645,500 5,645,500 388,000

Riddle Road Water System 1989 2029 64,932 64,932 1,000

Total 1915 Act Bonds 7,102,409 7,102,409 5— — 119,000



Total Shasta Lake Long-Term Indebtedness $ 18,582,409 $ 18,582,409 $ 15$ 509,000

Sierra Madre (Los Angeles County)

Revenue

Water System Improvements 1999 2020 5,175,000 5,175,000 —

Water System Improvements 2004 2034 6,750,000 6,750,000 —

Total Revenue 11,925,000 11,925,000— — —

Total Sierra Madre Long-Term Indebtedness $ 11,925,000 $ 11,925,000 $$ —

Signal Hill (Los Angeles County)

Revenue

Construction of Reservoirs 2006 2026 8,985,000 8,985,000 8280,000

Total Revenue 8,985,000 8,985,000 8— — 280,000


Total Signal Hill Long-Term Indebtedness $ 10,740,950 $ 10,740,950 $ 10$ 355,595

Simi Valley (Ventura County)


Total Simi Valley Long-Term Indebtedness $ — $ $$ —

Solana Beach (San Diego County)


5 9 7




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Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



5 9 8

Solana Beach (San Diego County) — (continued)


Total Solana Beach Long-Term Indebtedness $ 9,905,000 $ 9,905,000 $ 8$ 470,000

Soledad (Monterey County)Revenue

Sewer 1980 2020 750,000 750,000 20,000

Water 1981 2021 880,000 880,000 20,000

Total Revenue 1,630,000 1,630,000— — 40,000


Total Soledad Long-Term Indebtedness $ 4,223,000 $ 4,223,000 $ 2$ 81,000

Solvang (Santa Barbara County)

Revenue


Total Revenue 3,000,000 3,000,000 2— — 172,523

Mark-Roos

Improvements 1990 2010 371,465 371,465 25,000

Total Mark-Roos 371,465 371,465— — 25,000



Total Solvang Long-Term Indebtedness $ 3,956,916 $ 3,956,916 $ 2$ 237,523

Sonoma (Sonoma County)

Revenue

Improve Water Lines 2001 2031 2,250,000 2,250,000 245,000

Total Revenue 2,250,000 2,250,000 2— — 45,000



Total Sonoma Long-Term Indebtedness $ 2,442,800 $ 2,442,800 $ 2$ 87,142

Sonora (Tuolumne County)

Revenue

City Hall Remodel 1998 2017 609,419 609,419 26,770Total Revenue 609,419 609,419— — 26,770



Total Sonora Long-Term Indebtedness $ 796,409 $ 796,409 $$ 72,061




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



South El Monte (Los Angeles County)


Total South El Monte Long-Term Indebtedness $ 124,938 $ 124,938 $$ 6,773

South Gate (Los Angeles County)Revenue

Water 1996 2019 14,280,000 14,280,000 6945,000

Water 2001 2032 30,965,451 30,965,451 30125,000

Total Revenue 45,245,451 45,245,451 37— — 1,070,000

Pension Obligation

Pension 2005 2028 24,400,000 24,400,000 24—



Ardine Assessment District 1993 2014 328,000 328,000 15,000

Total Improvement District 328,000 328,000— — 15,000




Total South Gate Long-Term Indebtedness $ 73,199,037 $ 73,199,037 $ 63$ 1,262,405

South Lake Tahoe (El Dorado County)


Total South Lake Tahoe Long-Term Indebtedness $ 11,775,000 $ 11,775,000 $ 9$ 447,706

South Pasadena (Los Angeles County)


Total South Pasadena Long-Term Indebtedness $ 395,000 $ 395,000 $$ 12,676

South San Francisco (San Mateo County)

1915 Act Bonds

El Camino Plaza Assessment District Series 89A 1989 2009 55,783 55,783 40,000

Improvements 1990 2011 2,625,126 2,625,126 1165,000

El Camino Plaza Assessment District Series 89B 1989 2009 37,669 37,669 30,000

Total 1915 Act Bonds 2,718,578 2,718,578 1— — 235,000Other Long-Term Indebtedness 14,370,080 10,849,243 2— — 7,231,163



Total South San Francisco Long-Term Indebtedness $ 17,088,658 $ 13,567,821 $ 3$ 7,466,163

5 9 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 0 0

St. Helena (Napa County)

General Obligation

Fire station 1996 2026 2,175,000 2,175,000 1105,000


Other Long-Term Indebtedness 545,281 545,281— — 72,677Lease Obligation —— — —

Total St. Helena Long-Term Indebtedness $ 2,720,281 $ 2,720,281 $ 1$ 177,677

Stanton (Orange County)

Revenue

Radio System 1996 2007 375,000 375,000 45,000

Total Revenue 375,000 375,000— — 45,000

Total Stanton Long-Term Indebtedness $ 375,000 $ 375,000 $$ 45,000

Stockton (San Joaquin County)

Revenue

West Eighth Street Refunding 2003 2021 10,445,000 10,445,000 8465,000

Total Revenue 10,445,000 10,445,000 8— — 465,000

Pension Obligation

To Fund the Citys Unfunded Liability - Series B 2007 2038 28,325,000 28,325,000 28—

To Fund the Citys Unfunded Liability - Series A 2007 2038 96,985,000 96,985,000 96—


1915 Act Bonds

Airport Business Park 1992 2006 410,000 410,000 40,000

Weber/Sperry Ranches 1999 2013 8,775,000 8,775,000 3800,000

Waterford Estates Ph II 2004 2034 3,360,000 3,360,000 360,000

Mosher AD 2004 2034 18,185,000 18,185,000 17290,000

March Lane/Holman Road 2004 2034 3,100,000 3,100,000 350,000

Landing Area Refunding 1984 2012 305,000 305,000 35,000

Western Pacific Industrial Park 1994 2009 4,260,000 4,260,000 1345,000

Combined Assessment District Refunding 2001 2022 2,889,000 2,889,000 1155,000

Arch Road Industrial Park 1998 2018 4,810,000 4,810,000 —

Total 1915 Act Bonds 46,094,000 46,094,000 29— — 1,775,000



Improvements - CFD 96-01 - Series B 2000 2014 3,100,000 3,100,000 2255,000

Improvements - CFD 96-01 - Series A 1996 2011 1,960,000 1,960,000 185,000

Improvements - CFD 90-02 - Series A 1998 2015 32,320,000 32,320,000 —

Improvements - CFD 90-02 2003 2015 6,300,000 6,300,000 —




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Stockton (San Joaquin County) — (continued)

CFD 1 - Series A - Refinanced 2007 2022 28,630,000 28,630,000 28—

Weston Ranch 2001 2016 3,220,000 3,220,000 —

Camera Estates CFD 2004 2034 3,250,000 3,250,000 360,000

Improvements - CFD 1 - Series A 1998 2024 38,780,000 38,780,000 —Total Other Debt Going to the Balance Sheet 117,560,000 117,560,000 34— — 500,000

Total Stockton Long-Term Indebtedness $ 299,409,000 $ 299,409,000 $ 198$ 2,740,000

Suisun City (Solano County)

General Obli gation

Civic Center - Refunding 2004 2015 2,490,000 2,490,000 1185,000

Highway Expansion 1994 2019 4,250,000 4,250,000 2155,000


1915 Act Bonds

Infrastructure Improvements 2003 2014 570,000 570,000 30,000

Total 1915 Act Bonds 570,000 570,000— — 30,000


Total Suisun City Long-Term Indebtedness $ 13,270,178 $ 13,270,178 $ 9$ 586,125

Sunnyvale (Santa Clara County)

Revenue

Solid Waste - Refunding 2003 2018 20,575,000 20,575,000 161,135,000

WasteWater Projects - Series A - Refunding 2001 2017 32,115,000 32,115,000 251,320,000

Total Revenue 52,690,000 52,690,000 42— — 2,455,000


Government Center 2001 2031 18,710,000 18,710,000 16425,000



Construction of Down Town Parking Garages 2001 2033 36,000,000 36,000,000 19230,000



Total Sunnyvale Long-Term Indebtedness $ 107,400,000 $ 107,400,000 $ 77$ 3,110,000

Susanville (Lassen County)Revenue

City Hall Remodel 2002 2027 2,270,000 2,270,000 260,000

Water System 2000 2030 6,880,000 6,880,000 6135,000

Total Revenue 9,150,000 9,150,000 8— — 195,000


6 0 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 0 2

Susanville (Lassen County) — (continued)




Miller/Fletcher - Land Improvements 1992 2017 1,650,000 1,650,000 160,000


Total Susanvill e Long-Term Indebtedness $ 11,571,725 $ 11,571,725 $ 9$ 292,510

Sutter Creek (Amador County)

Taft (Kern County)

Tehachapi (Kern County)

Revenue

Water and Sewer - Refunding 1994 2020 3,675,000 3,675,000 3120,000

Total Revenue 3,675,000 3,675,000 3— — 120,000

1915 Act Bonds

Public Improvements 1990 2010 2,874,000 2,874,000 1—


Total 1915 Act Bonds 4,624,000 4,624,000 2— — 120,000





Roadways, Sewer, and Drainage - Refunding 1995 2014 4,000,000 4,000,000 1,535,000

Total Other Debt Going to the Balance Sheet 6,780,000 6,780,000— — 1,630,000

Total Tehachapi Long-Term Indebtedness $ 16,010,241 $ 16,010,161 $ 6$ 2,017,813

Tehama (Tehama County)

Temecula (Riverside County)



Road and Drainage Improvements 2003 2023 1,210,000 1,210,000 175,000



Total Temecula Long-Term Indebtedness $ 25,220,166 $ 25,220,166 $ 14$ 2,185,319

Temple City (Los Angeles County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Thousand Oaks (Ventura County)





Lang Ranch 2003 2013 10,635,000 10,635,000 7950,000

Promenade Parking 1998 2028 1,500,000 1,500,000 119,000

Parking Structure 1994 2024 29,229,406 29,229,406 30638,345


Total Thousand Oaks Long-Term Indebtedness $ 43,719,920 $ 43,719,920 $ 40$ 1,716,561

Tiburon (Marin County)

Mark-Roos

Improvements 1996 2015 4,125,000 4,125,000 115,000

Total Mark-Roos 4,125,000 4,125,000— — 115,000

1915 Act Bonds

Lyford Cove Utility Undergrounding 2005 2035 3,800,000 3,800,000 340,000

Total 1915 Act Bonds 3,800,000 3,800,000 3— — 40,000


Improvements 2002 2029 1,465,500 1,465,500 169,700

Improvements 1999 2020 408,513 408,513 15,000

Improvements 1996 2011 62,661 62,661 17,900


Total Tiburon Long-Term Indebtedness $ 9,861,674 $ 9,861,674 $ 5$ 257,600

Torrance (Los Angeles County)

Revenue

Water Project Construction 2004 2014 5,050,000 5,050,000 3455,000

Total Revenue 5,050,000 5,050,000 3— — 455,000


Total Torrance Long-Term Indebtedness $ 5,050,000 $ 5,050,000 $ 3$ 455,000

Tracy (San Joaquin County)

RevenueWater 1993 2008 3,860,000 3,860,000 315,000

Wastewater - Refunding 2003 2013 3,340,000 3,340,000 2290,000

Total Revenue 7,200,000 7,200,000 2— — 605,000


Heartland 2000 2025 893,000 893,000 20,000

Improvement - Refunding 2004 2034 15,510,000 15,510,000 13740,000

6 0 3






Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Tulare (Tulare County)

Revenue

Sewer 2001 2031 20,000,000 20,000,000 18375,000

Sewer 2003 2024 42,700,000 42,700,000 381,380,000

Total Revenue 62,700,000 62,700,000 56— — 1,755,000Other Long-Term Indebtedness 2,542,413 2,542,413— — 302,183


Total Tulare Long-Term Indebtedness $ 65,242,413 $ 65,242,413 $ 57$ 2,057,183

Tulelake (Siski you County)

Turlock (Stanislaus County)





Montevista Crossing 1999 2025 4,640,000 4,640,000 4120,000


Total Turlock Long-Term Indebtedness $ 5,240,000 $ 5,240,000 $ 4$ 120,000

Tustin (Orange County)

Revenue


Total Revenue 2,700,000 2,700,000— — 330,000





Infrastructure 2004 2034 11,415,000 11,415,000 11205,000


1915 Act Bonds

Improvements - Series B 1996 2013 41,500,000 41,500,000 28—

Improvements - Ser A 1996 2013 35,705,000 35,705,000 182,200,000

Improvements - Group 2-C 1999 2013 4,185,000 4,185,000 2260,000Improvements - Group 3-D 1999 2013 4,995,000 4,995,000 2335,000

Improvements - Group 4-E 2002 2013 2,245,000 2,245,000 1172,000

Improvements - Group 1 1998 2013 3,300,000 3,300,000 1210,000

Total 1915 Act Bonds 91,930,000 91,930,000 55— — 3,177,000

Total Tustin Long-Term Indebtedness $ 120,400,000 $ 120,400,000 $ 80$ 3,892,000

6 0 5




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 0 6

Twentynine Palms (San Bernardino County)


Total Twentynine Palms Long-Term Indebtedness $ 602,207 $ 602,207 $$ 81,457

Ukiah (Mendocino County)Revenue

Electric 1992 2018 25,850,000 25,850,000 15970,000

Total Revenue 25,850,000 25,850,000 15— — 970,000



Total Ukiah Long-Term Indebtedness $ 115,265,000 $ 115,265,000 $ 105$ 970,000

Union City (Alameda County)

Pension Obligation

To Pay Off an Unfunded Liability 2004 2026 22,997,973 22,997,973 22—


Mark-Roos

Authority Refunding Revenue Bonds 2002 2017 6,095,000 6,095,000 4320,000

Total Mark-Roos 6,095,000 6,095,000 4— — 320,000


Public Facilities 1998 2028 8,000,000 8,000,000 7160,000


1915 Act Bonds

Improvements 1973 2017 8,945,593 8,945,593 4284,000

Total 1915 Act Bonds 8,945,593 8,945,593 4— — 284,000


Tri-Cities Waste Management - Refunding 1998 2013 1,190,000 1,190,000 85,000

Total Other Special Assessments 1,190,000 1,190,000— — 85,000



Total Union City Long-Term Indebtedness $ 47,815,804 $ 47,815,804 $ 40$ 931,900

Upland (San Bernardino County)




Total Upland Long-Term Indebtedness $ 6,435,000 $ 6,435,000 $ 2$ 175,000

Vacaville (Solano County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Vacavill e (Solano County) — (continued)

1911 Act Bonds

Nut Trees Assessment District 2005 2035 7,275,000 7,275,000 —

Total 1911 Act Bonds 7,275,000 7,275,000— — —

1915 Act Bonds Allison/Ulatis Place 1997 2016 1,140,739 1,140,739 55,000

Various Improvements 1979 2018 79,679,696 79,679,696 232,630,000

North East Sector 1997 2012 8,434,307 8,434,307 6265,000

Nut Trees Assessment District 2005 2035 7,275,000 7,275,000 75,000

Total 1915 Act Bonds 96,529,742 96,529,742 37— — 2,955,000




Improvements 1991 2015 11,380,000 11,380,000 5435,000


Total Vacaville Long-Term Indebtedness $ 118,942,630 $ 118,942,630 $ 45$ 3,826,987

Vallejo (Solano County)

Revenue

Water 2001 2031 23,075,000 23,075,000 20480,000

Water Parity 1999 2029 7,890,000 7,890,000 —

Water - Refunding 2006 2026 45,790,000 45,790,000 45705,000

Water Improvement - Refunding 1996 2026 55,615,000 55,615,000 490,000

Total Revenue 132,370,000 132,370,000 65— — 1,675,000


Hiddenbrook Improvement District, Series A 2004 2035 22,400,000 22,400,000 20920,000

Northeast District Improvements 2003 2034 8,170,000 8,170,000 7120,000


1915 Act Bonds

Improvements 1977 2014 35,275,723 35,275,723 122,365,000

Total 1915 Act Bonds 35,275,723 35,275,723 12— — 2,365,000




Total Vallejo Long-Term Indebtedness $ 203,325,891 $ 203,325,891 $ 107$ 5,623,912

Vernon (Los Angeles County)

Revenue

Light and Power Fund - Series B 2006 2021 115,440,000 115,440,000 115—

6 0 7




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 0 8

Vernon (Los Angeles County) — (conti nued)

Light and Power Fund - Series C 2006 2021 115,405,000 115,405,000 115—

Light and Power Fund-Series A 2006 2021 200,000,000 200,000,000 200—

Malburg Generation Station-Series 2004B 2004 2029 83,575,000 83,575,000 83—

Malburg Generation Station-Series 2004D 2004 2018 69,100,000 69,100,000 573,975,000Malburg Generation Station-Series 2004C 2004 2039 39,875,000 39,875,000 39—

Malburg Generation Station - Series 2004A 2004 2037 90,150,000 90,150,000 90—

Total Revenue 713,545,000 713,545,000 702— — 3,975,000

Total Vernon Long-Term Indebtedness $ 713,545,000 $ 713,545,000 $ 702$ 3,975,000

Victorville (San Bernardino County)


Total Victorvi lle Long-Term Indebtedness $ — $ $$ —

Villa Park (Orange County)

Visalia (Tulare County)

Revenue

Sewer 1992 2007 18,625,000 18,625,000 11,655,000

Wastewater 2002 2018 9,725,000 9,725,000 7555,000Total Revenue 28,350,000 28,350,000 9— — 2,210,000




Total Visalia Long-Term Indebtedness $ 29,301,956 $ 29,301,956 $ 9$ 2,355,994

Vista (San Diego County)

1915 Act Bonds

South Santa Fe 1992 2012 625,196 625,196 15,000

Total 1915 Act Bonds 625,196 625,196— — 15,000




Total Vista Long-Term Indebtedness $ 950,323 $ 950,323 $$ 82,240

Walnut (Los Angeles County)

Walnut Creek (Contra Costa County)


Total Walnut Creek Long-Term Indebtedness $ — $ $$ —




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Wasco (Kern County)

Revenue

Golf Course 1989 2019 8,860,000 8,860,000 8,860,000

Sewer Project - Refinancing 1999 2011 1,960,000 1,960,000 190,000

Total Revenue 10,820,000 10,820,000— — 9,050,000Other Long-Term Indebtedness 391,527 391,527— — 31,093


Total Wasco Long-Term Indebtedness $ 11,211,527 $ 11,211,527 $$ 9,081,093

Waterford (Stanislaus County)


Total Waterford Long-Term Indebtedness $ — $ $$ —

Watsonville (Santa Cruz County)

Revenue

Solid Waste Equipment and Improvements 1998 2016 4,630,000 4,630,000 2255,000

Water System Improvement 1998 2016 8,300,000 8,300,000 5450,000

Solid Waste Improvements and Landfill 1996 2016 4,530,000 4,530,000 2215,000

Sewer System Improvements - Refunding 1998 2016 8,625,000 8,625,000 5480,000

Total Revenue 26,085,000 26,085,000 16— — 1,400,000

1915 Act Bonds

Improvements - 2nd Street 1996 2012 105,381 105,381 7,000

Improvements - Beck Street 1999 2014 144,956 144,956 9,000

Improvements - Hyde Street 1996 2012 94,527 94,527 7,000

Improvements - 7th, 8th, and 9th Street 2001 2017 100,022 100,022 5,000

Improvements - 2nd Street Court Assessment 2003 2017 30,138 30,138 2,000

Improvements - Progress Drive 1999 2015 104,456 104,456 6,000

Watson Drive 2001 2017 55,944 55,944 4,000

Total 1915 Act Bonds 635,424 635,424— — 40,000



Total Watsonvill e Long-Term Indebtedness $ 31,227,216 $ 31,227,216 $ 18$ 1,735,546

Weed (Siskiyou County)Revenue

Sewer 1977 2015 272,000 272,000 8,000

Total Revenue 272,000 272,000— — 8,000


Total Weed Long-Term Indebtedness $ 427,000 $ 427,000 $$ 36,582

6 0 9




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 1 0

West Covina (Los Angeles County)



Total West Covina Long-Term Indebtedness $ 2,860,397 $ 2,846,067 $ 1$ 234,508

West Hollywood (Los Angeles County)


Seismic Upgrade Project 1992 2012 835,000 835,000 45,000

Total Community Facility District 835,000 835,000— — 45,000


Total West Hollywood Long-Term Indebtedness $ 835,000 $ 835,000 $$ 45,000

West Sacramento (Yolo County)

Revenue


Water 2002 2032 25,200,000 25,200,000 24100,000

Water 2003 2034 45,000,000 45,000,000 411,160,000

Total Revenue 72,200,000 72,200,000 67— — 1,320,000


Newport Estates 2001 2031 3,860,000 3,860,000 360,000

Parella 2003 2033 2,850,000 2,850,000 250,000

Raleys Field 1999 2029 7,825,000 7,825,000 7160,000

Southport 1999 2029 32,000,000 32,000,000 28585,000

Southport 2001 2031 15,500,000 15,500,000 14245,000

Parlin Ranch 2006 2036 3,445,000 3,445,000 3—

Parella 2006 2036 2,725,000 2,725,000 2—

Newport 2004 2034 4,800,000 4,800,000 470,000

Bridgeway Lakes II 2005 2035 11,000,000 11,000,000 10145,000

Staple 1999 2029 225,000 225,000 5,000


1915 Act Bonds


Drainage - Lighthouse 1991 2017 26,900,000 26,900,000 43,855,000

Total 1915 Act Bonds46,872,900 46,872,900 11

— —

7,385,000Other Long-Term Indebtedness 1,750,000 1,750,000 1— — 143,657



Total West Sacramento Long-Term Indebtedness $ 205,052,900 $ 205,052,900 $ 158$ 10,168,657

Westlake Village (Los Angeles County)




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Westlake Vill age (Los Angeles County) — (continued)

1915 Act Bonds

Bridge Improvement 2005 2012 205,100 205,100 23,000

Total 1915 Act Bonds 205,100 205,100— — 23,000


Total Westlake Vill age Long-Term Indebtedness $ 205,100 $ 205,100 $$ 23,000

Westminster (Orange County)

1915 Act Bonds

Streets, Storm Drains and Traffic Lamps 1992 2012 400,373 400,373 25,000

Total 1915 Act Bonds 400,373 400,373— — 25,000



Total Westminster Long-Term Indebtedness $ 5,489,728 $ 5,389,728 $ 3$ 306,877

Westmorland (Imperial County)


Total Westmorland Long-Term Indebtedness $ — $ $$ —

Wheatland (Yuba County)



Total Wheatland Long-Term Indebtedness $ 4,088,905 $ 4,024,448 $ 2$ 911,249

Whittier (Los Angeles County)

Revenue

Improvements 2002 2023 7,505,000 7,505,000 6245,000

Total Revenue 7,505,000 7,505,000 6— — 245,000



Improvement 1998 2012 6,285,000 6,285,000 3440,000



Total Whittier Long-Term Indebtedness $ 19,260,000 $ 19,260,000 $ 14$ 825,000

Williams (Colusa County)


Water Project 1996 2036 700,000 700,000 9,775

Total Certificates of Participation 700,000 700,000— — 9,775

6 1 1




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 1 2

Williams (Colusa County) — (continued)


Water and Sewer Facilities 1970 2010 315,000 315,000 15,000

Total Improvement District 315,000 315,000— — 15,000


Total Willi ams Long-Term Indebtedness $ 1,092,300 $ 1,092,300 $$ 27,377

Willits (Mendocino County)

General Obli gation

Sewer 1975 2016 145,000 145,000 7,000




Total Willit s Long-Term Indebtedness $ 145,000 $ 145,000 $$ 7,000

Willows (Glenn County)



Lease Obligation —— — —Total Willows Long-Term Indebtedness $ 6,497,700 $ 4,020,589 $ 6$ —

Windsor (Sonoma County)

Revenue


Total Revenue 6,785,000 6,785,000 5— — 200,000

Total Windsor Long-Term Indebtedness $ 6,785,000 $ 6,785,000 $ 5$ 200,000

Winters (Yolo County)

General Obli gation

Sewer 1979 2019 250,000 250,000 120,000

Total General Obligation 250,000 250,000— — 120,000

Total Winters Long-Term Indebtedness $ 250,000 $ 250,000 $$ 120,000

Woodlake (Tulare County)


Total Woodlake Long-Term Indebtedness $ 847,780 $ 847,780 $$ 15,360

Woodland (Yolo County)





Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



Woodland (Yolo County) — (continued)

Gibson Ranch 2003 2026 2,520,000 2,520,000 250,010

Improvements - Gibson Ranch - Refunding 2004 2025 5,585,000 5,585,000 5225,000

Improvements-Refunding 2001 2024 7,045,000 7,045,000 5195,000

Improvements - Spring Lake 2005 2035 33,050,000 33,050,000 32545,000Improvements - Gibson Ranch 2004 2026 2,730,000 2,730,000 285,000


1915 Act Bonds

Improvements - East Main Street 2001 2015 12,795,000 12,795,000 8744,000

Improvements 1978 2015 24,332,259 24,332,259 2250,000

Total 1915 Act Bonds 37,127,259 37,127,259 11— — 994,000



Total Woodland Long-Term Indebtedness $ 98,153,668 $ 98,153,668 $ 68$ 2,754,794

Woodside (San Mateo County)

1915 Act Bonds

Parking Construction 1999 2015 1,435,000 1,435,000 165,000

Sewer Pump Station - Refunding 2002 2008 803,000 803,000 128,000

Total 1915 Act Bonds 2,238,000 2,238,000 1— — 193,000


Total Woodside Long-Term Indebtedness $ 2,238,000 $ 2,238,000 $ 1$ 193,000

Yorba Linda (Orange County)

Revenue

Golf Course - Refunding 2003 2033 19,370,000 19,370,000 18385,000

Total Revenue 19,370,000 19,370,000 18— — 385,000


Total Yorba Li nda Long-Term Indebtedness $ 25,843,029 $ 25,843,029 $ 23$ 536,481

Yountvill e (Napa County)


Total Yountvill e Long-Term Indebtedness $ — $ $$ —

Yreka (Siski you County)

Other Long-Term Indebtedness 626,337— — 125,373



Total Yreka Long-Term Indebtedness $ 626,337 $ $$ 125,373

6 1 3




Year of

Issue

Ending


Amount Issued

or Received

Current Year

Redeemed or Repaid

Outstand

End of Y



6 1 4

Yuba City (Sutter County)


Sewer 2000 2025 12,000,000 12,000,000 —

Water 2001 2026 5,000,000 5,000,000 —

Total Certificates of Participation 17,000,000 17,000,000— — —Pension Obligation





Total Yuba City Long-Term Indebtedness $ 25,740,847 $ 25,740,847 $ 8$ 97,269

Yucaipa (San Bernardino County)


Infrastructure 1999 2030 29,160,000 29,160,000 27580,000


Total Yucaipa Long-Term Indebtedness $ 29,160,000 $ 29,160,000 $ 27$ 580,000

Yucca Valley (San Bernardino County)


Street Repairs and Maintenance 1993 2010 1,949,500 1,949,500 146,410



Total Yucca Valley Long-Term Indebtedness $ 2,069,828 $ 2,069,828 $$ 150,647

State Totals $ 40,091$ 53,096,994,997$ 54,679,140,684 $ 2,028,170,791



































Appropriation Limit and Total Annual Appropriations Subject to the Limit


Total Annual Appropriations

Subject to the Limit Appropriation LimitCity County Location

Walnut Los Angeles18,322,066 6,012,586

Walnut Creek Contra Costa75,154,342 47,593,498

Wasco Kern13,208,996 4,192,096

Waterford Stanislaus1,754,566 267,840

Watsonville Santa Cruz100,052,960 23,518,259

Weed Siskiyou4,708,817 1,575,823

West Covina Los Angeles90,608,084 35,337,153

West Hollywood Los Angeles54,531,035 38,889,076

West Sacramento Yolo719,894,675 39,631,100

Westlake Village Los Angeles17,135,245 6,582,085

Westminster Orange57,452,699 35,890,214

Westmorland Imperial2,394,295 1,511,007

Wheatland Yuba3,088,407 417,471

Whittier Los Angeles140,131,988 29,008,825

Williams Colusa2,611,538 1,186,669

Willits Mendocino4,466,520 2,412,530

Willows Glenn6,614,990 2,626,700

Windsor Sonoma11,857,129 11,382,376

Winters Yolo5,038,928 2,276,464

Woodlake Tulare4,349,460 1,729,200

Woodland Yolo43,418,820 24,000,000

Woodside San Mateo3,125,762 1,266,634

Yorba Linda Orange45,801,257 24,993,000

Yountville Napa4,766,351 4,930,578

Yreka Siskiyou7,061,617 5,456,292

Yuba City Sutter 50,254,256 25,972,260

Yucaipa San Bernardino26,429,849 13,000,000

Yucca Valley San Bernardino25,363,970 7,286,000

6 3 1



Supplemental Information

Appendix A: Definitions

Appendix B: Notes to Tables

State Controller’s Office Publication List

Acknowledgements







635

Average Property Tax Effort per $100 Valuation: Average amount of cityproperty taxes allocated and levied that the cities can expect to receive fromeach $100 valuation of city property. City property includes all propertywithin the incorporated boundaries of the city.

Capital Outlay: Expenditures that result in the acquisition of, or addition to,

fixed assets.

Certificates of Participation: Debt that is financed by lease payments fromthe special revenue funds and the general fund of the city.

Chartered Cities: Cities that have adopted a charter as well as beinggoverned by the Government Code.

Debt Service: Payments of principal, interest, and fiscal charges on long-term indebtedness (except the 1911 and 1915 Improvement Act bonds andother special assessment act bonds, which are assumed to be withoutgovernment commitment). For reporting purposes, debt service expenditures

are included in operating expenditures.

Functional Revenues: Revenues that can be associated with and allocated toone or more expenditure functions and meet one of the following criteria:(1) The revenue is generated from direct services, such as fees or charges, or(2) The revenue is associated with a specific service by externalrequirements, such as grant conditions, bond sale agreements, statutoryrequirements, or charter requirements.

General Law Cities: Cities that are governed by the Government Code.

General Obligation Bonds: Bonds for which payment is backed by the fullfaith and credit of the issuing city. More commonly, but not necessarily,general obligation bonds are considered to be those payable from taxes andother general revenues, and must be voter-approved by a two-thirds vote.

General Revenues: Revenues that cannot be associated with a specificexpenditure, such as property taxes (other than voter-approved indebtedness),sales taxes, and business license taxes.

In-Lieu Local Sales and Use Tax: A temporary revenue source createdwhen Proposition 57, the California Economic Recovery Bond Act, waspassed in March 2004, approving the sale of Economic Recovery Bonds to

reduce the state budget deficit. Beginning with the 2004-05 fiscal year,revenues generated from 0.25% of the Bradley-Burns sales and use tax areshifted from cities to the State to repay Economic Recovery Bonds issued. Inexchange, cities receive a matching amount of property tax revenues fromthe countywide Educational Revenue Augmentation Fund (ERAF), and anyreduction in the ERAF is subsidized by the State’s General Fund. Thisshifting of revenues remains in effect until the State’s bond obligations havebeen satisfied.

Appendix A —Definitions




636

Lease Obligations: Lease agreements where substantially all of the benefitsand risks of ownership are assumed by the lessee.

Legislative Expenditures: Expenditures related to activities under directcontrol of, or in support of, the legislative function, e.g., the city council, cityattorney, city clerk, or city auditor.

License Revenues: Revenues resulting from the licensing of animals andbicycles, or from any other licenses within the city (exclusive of businesslicense taxes).

Management and Support Expenditures: Expenditures related to activitiesthat are supportive of one or more expenditure functions. Types of activitiesthat represent support services may include general city administration (citymanager or administrator), financial administration (accounting, budgeting,purchasing, or cash management), and personnel administration (includingcivil service commission). Other administrative activities, such aswarehousing and data processing, may also be included, if not accounted for

in an internal service fund.

Operating Expenditures: Charges incurred, whether paid or unpaid, foroperation, maintenance, and interest, and other charges that are presumed tobenefit the current fiscal period. Operating expenditures do not includedepreciation expense from enterprise funds. For reporting purposes, debtservice payments are included in operating expenditures.

Pension Obligation Bonds: Bonds issued by the city to finance one or moreelements of its pension obligation to its employees.

Permit Revenues: Revenues resulting from the issuing of building,electrical, plumbing, sewer, streets, curbs, sidewalks, and any other permitswithin the city.

Property Taxes: With the passage of Proposition 13, 1% of market value(plus direct assessments and any voter-approved rate to pay off debt) is themaximum rate that can be levied against real property (land, improvements,and fixtures). The resulting property tax revenues are collected by countiesand distributed to the taxing agencies, such as cities, counties, schools, andmost special districts, pursuant to California statutes, using a formula basedon the market value of all real property located within the respective jurisdictions. Included is the city share of the 1% tax rate levied against real

property and tangible personal property (equipment, office furniture, etc.) aslisted on the secured and unsecured tax rolls.

Property Tax In-Lieu of Vehicle License Fees: A permanent exchange of the state revenue source, Motor Vehicle In-Lieu Tax, for a matching amountof property tax revenues from the countywide Educational RevenueAugmentation Fund (ERAF) beginning with the 2004-05 fiscal year. Anyreduction in the ERAF is subsidized by the State’s General Fund.

Appendix A(continued)




637

Quasi-External Transactions: Transactions that would be accounted for asrevenues and expenditures if they involved a party external to thegovernmental unit (e.g., routine service charges for inspection, engineering,utilities, or similar services that are provided by a department financed fromone fund to a department financed from another fund). Included are generalfund billings to enterprise operations for general and administrative services.

Revenue Bonds: Bonds for which principal and interest are payable from therevenues of a revenue-producing enterprise. However, the bond covenantmay also include the provision that revenue from the bond may be acquiredfrom sources other than the general fund of a local agency.

Special Assessment Act Bonds: Bonds payable from proceeds of specialassessments that are a compulsory levy against certain properties to defraypart or all of the costs of improvements or services deemed to primarilybenefit those properties. For purposes of reporting, these bonds areconsidered to be without government commitment.

Special Benefit Assessments: Assessments or levies that are paidcompletely by property owners in a limited geographical area deemed to bespecially benefited.

Special Debt: Community facility district bonds, improvement districtbonds, Mello-Roos bonds, and Marks-Roos bonds.

Voter-Approved Property Tax for Indebtedness: Ad valorem propertytaxes levied in addition to the 1% rate, for voter-approved debt approvedprior to July 1, 1978, or after July 1, 1986.

Appendix A(continued)







639

Adelanto The city failed to file its Financial Transactions Report.

Appendix B —Notes to Tables Alameda The Voter-Approved Tax Rate is not reported because

the city has more than one rate that is less than

citywide.

Albany The Voter-Approved Tax Rate is not reported becausethe city has more than one rate that is less than

citywide.

Alhambra Planning operating expenditures are included with the

Other Community Development activity.

Amador The city failed to report its Appropriation Limit and

Total Annual Appropriations Subject to the Limit.

Arcadia The Voter-Approved Tax Rate is not reported because


citywide.

Atascadero Emergency Medical Services operating expenditures

are included with the Fire activity.

Street Lighting operating expenditures are included

with the Streets, Highways, and Storm Drains activity.

Atherton Street Lighting operating expenditures are included


Avalon Emergency Medical Services operating expenditures


Avenal No Planning operating expenditures were incurred in

the current year.

Banning Street Lighting operating expenditures are included


Beaumont The city failed to file its Financial Transactions Report.

Burlingame Emergency Medical Services operating expenditures




Citrus Heights Street Lighting operating expenditures are included





640

Clayton Parks and Recreation operating expenditures are

included with the Management and Support activity.Appendix B(continued)

Coalinga Emergency Medical Services operating expenditures


Colton Street Lighting operating expenditures are includedwith the Streets/Highways and Storm Drain activity.

Colusa The city failed to file its Financial Transactions Report.

Downey Planning operating expenditures are included with the

Redevelopment activity.

El Monte The Voter-Approved Tax Rate is not reported because


citywide.

Escondido Street Lighting operating expenditures are includedwith the Streets, Highways, and Storm Drains activity.

Fairfax The city failed to file its Financial Transactions Report.

The Voter-Approved Tax Rate is not reported because


citywide. See Table 6 for details.

Fullerton Street Lighting operating expenditures are included


Galt Street Lighting operating expenditures are included


Grass Valley The Voter-Approved Tax Rate is not reported because

there is no secured levy.

Hermosa Beach Emergency Medical Services operating expenditures


Huron The city failed to report its Appropriation Limit and


Inglewood The Voter-Approved Tax Rate is not reported because


citywide.




641

Kingsburg Fire operating expenditures are included with the

Emergency Medical Services activity.Appendix B(continued)

Los Angeles The Voter-Approved Tax Rate is not reported because


citywide.

Madera The city failed to report its Total Annual

Appropriations Subject to the Limit.

Manteca Emergency Medical Services operating expenditures


Maricopa The city failed to report its Appropriation Limit and


Mendota The city failed to report its Appropriation Limit and


Millbrae Street Lighting operating expenditures are included


Modesto Street Lighting operating expenditures are included


Nevada City Emergency Medical Services operating expenditures




Oakland Street Lighting operating expenditures are included

with the Parks and Recreation activity.



citywide.

Oceanside Emergency Medical Services operating expenditures


Parlier The Voter-Approved Tax Rate is not reported because


Pasadena The Voter-Approved Tax Rate is not reported because


citywide.




642

Patterson Street Lighting operating expenditures are included

with the Streets, Highways, and Storm Drains activity.Appendix B(continued)

Placerville The city failed to file its Financial Transactions Report.

Red Bluff Emergency Medical Services operating expenditures




Redding Street Lighting operating expenditures are included

with the Electric activity.

Redwood City Emergency Medical Services operating expenditures


Rialto Planning operating expenditures are included with the

Internal Service Fund - Development Services.

Richmond Street Lighting operating expenditures are included


Library expenditures are included in the Parks and

Recreation activity.

Riverside Emergency Medical Services operating expenditures


Planning operating expenditures are included with the

Construction and Engineering Regulation Enforcement

activity.


with the Management and Support activity.

Roseville Emergency Medical Services operating expenditures

are included with the Fire Activity.

San Anselmo The Voter-Approved Tax Rate is not reported because


citywide.

San Diego The Voter-Approved Tax Rate is not reported because


citywide.




643

San Francisco Emergency Medical Services operating expenditures

are included with the Fire activity.Appendix B(continued)

San Gabriel Emergency Medical Services operating expenditures


Street Lighting and Sewers operating expenditures areincluded with the Streets, Highways, and Storm Drains

activity.

San Joaquin The city failed to report its Appropriation Limit and


San Luis Obispo Street Lighting operating expenditures are included


San Marino Emergency Medical Services operating expenditures


San Mateo Emergency Medical Services operating expenditures


Santa Ana Emergency Medical Services operating expenditures


Santa Monica The Voter-Approved Tax Rate is not reported because


citywide.

Shasta Lake Street Lighting operating expenditures are included


Community Development - Planning operating

expenditures are included with the Public Works

Internal Service Fund and Construction and

Engineering.



citywide.

Sierra Madre The Voter-Approved Tax Rate is not reported because


citywide.




South El Monte The Voter-Approved Tax Rate is not reported because


citywide.

Appendix B(continued)

Suisun City The Voter-Approved Tax Rate is not reported because


citywide.

Sunnyvale Emergency Medical Services operating expenditures

are included with the Disaster Preparedness and Other

Public Safety activity.

Sutter Creek The city failed to file its Financial Transactions Report.

Taft The city failed to file its Financial Transactions Report.

Truckee The Voter-Approved Tax Rate is not reported because


Tulelake The city failed to file its Financial Transactions Report.

Turlock Street Lighting operating expenditures are included


Vallejo The Voter-Approved Tax Rate is not reported because


citywide.

West Covina The Voter-Approved Tax Rate is not reported because


citywide.

Cities Annual Report FY 2006-07

Documents