todd spitzer shawn...

First District

Fourth District

Compiled under the supervision of ERIC H. WOOLERY, CPA

Auditor-Controller

November 2016

Second District

TODD SPITZER SHAWN NELSONThird District

FRANK KIMCounty Executive Officer

2016-17

ADOPTED BUDGET

BOARD OF SUPERVISORS

LISA A. BARTLETT, ChairwomanFifth District

MICHELLE STEEL, Vice Chair ANDREW DO

LISA BARTLETT CHAIRWOMAN, ORANGE COUNTY BOARD OF SUPERVISORS

SUPERVISOR, FIFTH DISTRICT

ORANGE COUNTY HALL OF ADMINISTRATION 333 w. SANTA ANA BLVD., P.O. Box 687, SANTA ANA, CALIFORNIA 92702-0687

PHONE (714) 834-3550 FAX (714) 834-2670

To the Citizens of Orange County:

In accordance with the provisions of Sections 29000 through 29144 of the Government Code, the County of Orange presents herewith the Adopted County Budget of the fiscal year ending June 30, 2017, as adopted by the Board of Supervisors on June 28, 2016.

Property tax rates have been calculated, levied, and distributed in accordance with the provisions of Revenue and Taxation Code Sections 93 through 100.

The Adopted County Budget and those of Special Districts governed by the Board of Supervisors are within the limitations established by Article XIII B of the State Constitution, "Government Spending Limitations," which was adopted by the electorate at the General Election held November 6, 1979.

We hope that this budget document will be of interest and use to you. Requests for additional copies of the Adopted Budget should be addressed to the Auditor-Controller's Office, Cost, Revenue and Budget Unit, Post Office Box 567, Santa Ana, California 92702. The budget document is also available on-line on the Auditor-Controller's website www.ac.ocgov.com.

Sincerely,

Chairwoman, Orange County Board of Supervisors Supervisor, Fifth District

http://www.ac.ocgov.com/

NOTE: Totals on Schedules may not add due to rounding.

INDEX - COUNTY FUNDS

SUMMARIES PAGE PAGE

Schedule 1 All Funds Summary.................................................................................... 1 Class B-27 Registered Warrants................................................................... 196Schedule 2 Governmental Funds Summary................................................................. 2-5 Clerk of the Board.......................................................................................... 119Schedule 3 Fund Balance - Governmental Funds........................................................ 6-9 Clerk-Recorder.............................................................................................. 330Schedule 4 Obligated Fund Balances - by Governmental Funds................................. 10-18 Clerk-Recorder Operating Reserve Fund...................................................... 346Schedule 5 Summary of Additional Financing Sources by Clerk-Recorder Special Revenue Fund......................................................... 343

Source and Fund - Governmental Funds................................................. 19-22 Compressed Natural Gas Enterprise Fund.................................................... 489Schedule 6 Detail of Additional Financing Sources by Fund and County Automated Fingerprint Identification.................................................. 249 Account - Governmental Funds............................................................... 23-92 County Counsel............................................................................................. 147Schedule 7 Summary of Financing Uses by Function and Fund - County Executive Office................................................................................. 122

Governmental Funds............................................................................... 93-98 County General Fund - Level Transactions................................................... 193Schedule 8 Detail of Financing Uses by Function, Activity and County Tidelands - Newport Bay................................................................... 443

Budget Unit - Governmental Funds......................................................... 99-106 Countywide Capital Projects Non General Fund............................................ 171Schedule 9 Detail of Financing Sources and Financing Uses - Courthouse Temporary Construction............................................................. 223

Governmental Funds............................................................................... 107-456 Criminal Justice Facilities - ACO.................................................................... 338Schedule 10 Operation of Internal Service Fund............................................................ 457-488 Dana Point Marina DBW Emergency Repair Fund........................................ 452Schedule 11 Operation of Enterprise Fund..................................................................... 489-526 DA's Supplemental Law Enforcement Services............................................. 235

Data Systems Development Projects............................................................ 182S1-S40 Deferred Compensation Reimbursement (HR).............................................. 197

S41-S105 Delta Special Revenue.................................................................................. 236Detention Release......................................................................................... 215

BUDGET CONTROL TITLE Dispute Resolution Program.......................................................................... 418District Attorney.............................................................................................. 203

406 District Attorney - Public Administrator.......................................................... 313408 Domestic Violence Program.......................................................................... 419129 El Toro Improvement Fund............................................................................ 370500 Emergency Management Division................................................................. 321506 Emergency Medical Services......................................................................... 392510 Employee Benefits......................................................................................... 190220 Equitable Sharing Forfeiture Program Fund.................................................. 301132 Excess Public Safety Sales Tax..................................................................... 276146 Foothill Circulation Phasing Plan................................................................... 366136 General Relief................................................................................................ 410391 Grand Jury..................................................................................................... 213107 HCA Interest Bearing Purpose Restricted Revenue...................................... 389110 HCA Public Guardian..................................................................................... 317113 HCA Purpose Restricted Revenues .............................................................. 388115 Health Care Agency....................................................................................... 380117 Health Maintenance Organization Health Plans Internal Service Fund......... 463306 Human Resources Services ......................................................................... 151302 IBM Mainframe.............................................................................................. 184433 Indemnification Reserve................................................................................ 198272 Information Technology Internal Service Fund.............................................. 457273 In-Home Supportive Services (IHSS)............................................................ 399405 Inmate Welfare Fund..................................................................................... 292160 Internal Audit.................................................................................................. 126165 IT Support Services....................................................................................... 179174 Jail Commissary............................................................................................. 288424 Juvenile Justice Commission......................................................................... 214230 Juvenile Justice Reform................................................................................. 286208 Life Insurance Internal Service Fund............................................................. 488

Capital Acquisition Financing............................................................................................Capital Projects.................................................................................................................CAPS Program..................................................................................................................CEO Single Family Housing..............................................................................................Child Support Program Development................................................................................Child Support Services......................................................................................................

Building & Safety - Operating Reserve..............................................................................Building & Safety General Fund........................................................................................CalHome Program Reuse Fund........................................................................................CAL-ID Operational Costs.................................................................................................CAL-ID System Costs.......................................................................................................CalWorks Family Group/Unemployed Parents .................................................................

Bioterrorism Center for Disease Control Fund..................................................................Board of Supervisors - 1st District.....................................................................................Board of Supervisors - 2nd District....................................................................................Board of Supervisors - 3rd District....................................................................................Board of Supervisors - 4th District.....................................................................................Board of Supervisors - 5th District.....................................................................................

Airport Construction Fund.................................................................................................Airport Debt Service..........................................................................................................Alternate Defense..............................................................................................................Assessor............................................................................................................................Assessor Property Characteristics Revenue.....................................................................Auditor-Controller..............................................................................................................

Salary Detail by Budget Control........................................................................................Salary Schedules..............................................................................................................

AFDC - Foster Care..........................................................................................................Aid to Refugees.................................................................................................................Air Quality Improvement....................................................................................................Airport - Operating Enterprise...........................................................................................



BUDGET CONTROL TITLE, Continued PAGE PAGE

369 Proposition 69 - DNA Identification Fund....................................................... 234199 Public Defender............................................................................................. 216387 Real Estate Development Program............................................................... 169390 Real Estate Prosecution Fund....................................................................... 231420 Regional Narcotics Suppression Program - Dept of Justice.......................... 252172 Regional Narcotics Suppression Program - Dept of Treasury....................... 255227 Regional Narcotics Suppression Program - Other......................................... 257225 Registrar of Voters......................................................................................... 155341 Remittance Processing Equipment Replacement.......................................... 144351 Reprographics Internal Service Fund............................................................ 481411 Santa Ana Regional Centre Lease Conveyance........................................... 400308 Self-Insured Benefits Internal Service Fund.................................................. 486447 Self-Insured PPO Health Plans Internal Service Fund.................................. 465189 Sheriff Court Operations................................................................................ 237475 Sheriff-Coroner - Detention and Correction................................................... 282429 Sheriff-Coroner - Other Protection................................................................. 335416 Sheriff-Coroner - Police Protection................................................................ 241247 Sheriff-Coroner Communications.................................................................. 325437 Sheriff-Coroner Construction and Facility Development................................ 296435 Sheriff-Coroner Replacement & Maintenance Fund (SCRAM)...................... 269352 Sheriff's Narcotics Program - CALMMET - Treasury..................................... 266358 Sheriff's Narcotics Program - Dept of Justice................................................ 261375 Sheriff's Narcotics Program - Dept of Treasury............................................. 260187 Sheriff's Narcotics Program - Other............................................................... 264185 Sheriff's Substations Fee Program................................................................ 271423 Sheriff's Supplemental Law Enforcement Service......................................... 275425 Social Services Agency................................................................................. 393287 Social Services Agency - Aids Program........................................................ 403195 Social Services Agency - General Relief....................................................... 409514 South County Roadway Improvement Program (SCRIP) ............................. 368516 SSA Donations & Fees.................................................................................. 421491 SSA Wraparound........................................................................................... 401494 State Criminal Alien Assistance Program (SCAAP)....................................... 268495 Strategic Priority - Affordable Housing........................................................... 434497 Survey Monument Preservation.................................................................... 342518 Teeter Series A Debt Service Fund............................................................... 131520 Traffic Violator Fund...................................................................................... 347512 Treasurer-Tax Collector................................................................................. 140371 Trial Courts.................................................................................................... 221200 Unemployment Insurance Internal Service Fund........................................... 464456 Utilities........................................................................................................... 161202 Ward Welfare................................................................................................ 299178 Workers' Compensation Internal Service Fund............................................. 467277 Workforce Investment Act............................................................................. 422471 800 MHz CCCS............................................................................................. 349145 1996 Recovery Certificates of Participation Series A.................................... 201176 2005 Lease Revenue Refunding................................................................... 453232 2005 Refunding Recovery Bonds.................................................................. 455

Prepaid Pension Obligation...............................................................................................Probation...........................................................................................................................Property and Casualty Risk Internal Service Fund............................................................Property Tax Administration State Grant...........................................................................Property Tax System Centralized O&M Support...............................................................Proposition 64 - Consumer Protection..............................................................................

Orange County Waste & Recycling Enterprise Fund........................................................Orange County Waste & Recycling FRB/Bee Canyon Landfill Escrow Account...............Parking Facilities...............................................................................................................Pension Obligation Bond Amortization..............................................................................Pension Obligation Bonds Debt Service...........................................................................Plan of Adjustment Available Cash...................................................................................

Orange County Waste & Recycling - Brea/Olinda Escrow................................................Orange County Waste & Recycling - Capital Project Fund...............................................Orange County Waste & Recycling - Corrective Action Escrow........................................Orange County Waste & Recycling - Environmental Reserve..........................................Orange County Waste & Recycling - Landfill Post-Closure Maintenance.........................Orange County Waste & Recycling - Prima Deshecha Landfill Escrow............................

Office of the Performance Audit Director...........................................................................Operations Facilities Development and Maintenance Fund..............................................Orange County Housing Authority (OCHA).......................................................................Orange County Jail Fund..................................................................................................Orange County Tobacco Settlement Fund........................................................................Orange County Waste & Recycling - Bankruptcy Recovery Plan.....................................

OC Public Libraries...........................................................................................................OC Public Libraries - Capital.............................................................................................OC Public Works...............................................................................................................OC Road...........................................................................................................................OC Watersheds.................................................................................................................Office of Independent Review...........................................................................................

OC Dana Point Harbor......................................................................................................OC Ethics Commission.....................................................................................................OC Fleet Services.............................................................................................................OC Housing.......................................................................................................................OC Housing Authority - Operating Reserve......................................................................OC Methamphetamine Lab Investigation Team................................................................

Motor Vehicle Theft Task Force........................................................................................Narcotic Forfeiture and Seizure.........................................................................................OC Animal Care Donations...............................................................................................OC Animal Shelther Fund.................................................................................................OC Community Resources................................................................................................OC Community Resources - Animal Care.........................................................................

Limestone Regional Park Mitigation Endowment..............................................................Litigation Reserve.............................................................................................................Medi-Cal Admin Activities/Targeted Case Mgmt...............................................................Mental Health Services Act...............................................................................................MHSA Housing Fund.........................................................................................................Miscellaneous....................................................................................................................


BUDGET CONTROL PAGE PAGE

002 Assessor.................................................................................................. 132 060 Sheriff-Coroner - Police Protection............................................................................. 241003 Auditor-Controller..................................................................................... 136 060 Sheriff-Coroner - Detention and Correction................................................................ 282004 Miscellaneous.......................................................................................... 172 060 Sheriff-Coroner - Other Protection............................................................................. 335006 Board of Supervisors - 1st District............................................................ 107 063 Social Services Agency............................................................................................. 393007 Board of Supervisors - 2nd District........................................................... 110 063 Social Services Agency - Aid Programs..................................................................... 403008 Board of Supervisors - 3rd District............................................................ 113 063 Social Services Agency - General Relief.................................................................... 409009 Board of Supervisors - 4th District............................................................ 115 064 In-Home Supportive Services (IHSS)......................................................................... 399010 Board of Supervisors - 5th District............................................................ 117 065 CalWorks Family Group/Unemployed Parents........................................................... 405011 Clerk of the Board.................................................................................... 119 066 AFDC - Foster Care................................................................................................... 406012 OC Community Resources - Animal Care................................................ 308 067 Aid to Refugees......................................................................................................... 408012 OC Community Resources ...................................................................... 411 069 General Relief............................................................................................................ 410014 CAPS Program........................................................................................ 174 071 Building and Safety General Fund............................................................................. 302015 Property Tax System Centralized O&M Support....................................... 176 073 Alternate Defense...................................................................................................... 220016 2005 Lease Revenue Refunding.............................................................. 453 074 Treasurer-Tax Collector............................................................................................. 140017 County Executive Office........................................................................... 122 079 Internal Audit............................................................................................................. 126019 Capital Acquisition Financing................................................................... 160 080 OC Public Works....................................................................................................... 352021 2005 Refunding Recovery Bonds............................................................. 455 081 Trial Courts................................................................................................................ 221022 Prepaid Pension Obligation...................................................................... 178 100 County General - Fund Level Transactions................................................................ 193025 County Counsel........................................................................................ 147 102 Santa Ana Regional Center Lease Conveyance........................................................ 400026 District Attorney........................................................................................ 203 103 OC Methamphetamine Lab Investigation Team......................................................... 247027 Child Support Services............................................................................. 208 104 Criminal Justice Facilities - ACO................................................................................ 338029 District Attorney - Public Administrator..................................................... 313 105 Courthouse Temporary Construction......................................................................... 223030 HCA Public Guardian............................................................................... 317 106 County Tidelands - Newport Bay................................................................................ 443031 Registrar of Voters................................................................................... 155 107 Remittance Processing Equipment Replacement...................................................... 144032 Emergency Management Division............................................................ 321 108 OC Dana Point Harbor............................................................................................... 447034 OC Watersheds....................................................................................... 375 109 County Automated Fingerprint Identification.............................................................. 249036 Capital Projects........................................................................................ 165 113 Building and Safety - Operating Reserve................................................................... 306037 IT support Services.................................................................................. 179 115 OC Road.................................................................................................................... 358038 Data Systems Development Projects....................................................... 182 116 Narcotic Forfeiture and Seizure.................................................................................. 225039 IBM Mainframe......................................................................................... 184 117 OC Housing Authority - Operating Reserve................................................................ 416040 Utilities..................................................................................................... 161 118 Regional Narcotics Suppression Program - Dept of Justice....................................... 252041 Grand Jury............................................................................................... 213 119 OC Public Libraries - Capital...................................................................................... 435042 Health Care Agency................................................................................. 380 120 OC Public Libraries.................................................................................................... 437045 Juvenile Justice Commission................................................................... 214 121 OC Animal Care Donations........................................................................................ 341047 Sheriff Court Operations........................................................................... 237 122 Motor Vehicle Theft Task Force................................................................................. 227048 Detention Release.................................................................................... 215 123 Dispute Resolution Program...................................................................................... 418050 Office of the Performance Audit Director.................................................. 185 124 Domestic Violence Program...................................................................................... 419051 Office of Independent Review ................................................................. 187 125 Regional Narcotics Suppression Program - Dept of Treasury.................................... 255052 OC Ethics Commission............................................................................ 189 126 Regional Narcotics Suppression Program - Other...................................................... 257054 Human Resources Services..................................................................... 151 127 Property Tax Administration State Grant.................................................................... 145055 Sheriff-Coroner Communications............................................................. 325 128 Survey Monument Preservation................................................................................. 342056 Employee Benefits................................................................................... 190 12A MHSA Housing Fund................................................................................................. 420057 Probation.................................................................................................. 277 12C Child Support Program Development......................................................................... 230058 Public Defender........................................................................................ 216 12D Clerk-Recorder Special Revenue Fund...................................................................... 343059 Clerk-Recorder......................................................................................... 330 12E Clerk-Recorder Operating Reserve Fund................................................................... 346


BY BUDGET CONTROL NUMBER


BUDGET CONTROL, Continued PAGE PAGE

12G Real Estate Prosecution Fund.................................................................. 231 14Y Indemnification Reserve............................................................................................ 19812H Proposition 64 - Consumer Protection...................................................... 232 14Z Litigation Reserve...................................................................................................... 19912J Proposition 69 - DNA Identification Fund.................................................. 234 151 South County Roadway Improvement Program (SCRIP) .......................................... 36812K Dana Point Marina DBW Emergency Repair Fund................................... 452 15B CEO Single Family Housing....................................................................................... 42412P Assessor Property Characteristics Revenue............................................ 146 15D Countywide Capital Projects Non-General Fund........................................................ 17112S SSA Donations and Fees......................................................................... 421 15F Orange County Housing Authority (OCHA)................................................................ 42512W SSA Wraparound..................................................................................... 401 15G OC Housing............................................................................................................... 42912Y Juvenile Justice Reform........................................................................... 286 15H CalHome Program Reuse Fund................................................................................. 433131 Sheriff's Narcotics Program - Dept of Treasury........................................ 260 15J Pension Obligation Bonds Debt Service..................................................................... 456132 Sheriff's Narcotics Program - Dept of Justice........................................... 261 15K Limestone Regional Park Mitigation Endowment....................................................... 369133 Sheriff's Narcotics Program - Other.......................................................... 264 15L 800 MHz CCCS......................................................................................................... 349134 Orange County Jail Fund.......................................................................... 287 15N Delta Special Revenue.............................................................................................. 236135 Real Estate Development Program.......................................................... 169 15Q Pension Obligation Bond Amortization....................................................................... 200137 Parking Facilities ..................................................................................... 371 15T El Toro Improvement Fund........................................................................................ 370138 Medi-Cal Administrative Activities/Targeted Case Management .............. 387 15U Strategic Priority - Affordable Housing....................................................................... 434139 Sheriff's Narcotics Program - CALMMET - Treasury................................ 266 15W 1996 Recovery Certificates of Participation Series A................................................. 20113B Traffic Violator Fund................................................................................. 347 15Y Teeter Series A Debt Service Fund............................................................................ 13113N Orange County Tobacco Settlement Fund............................................... 195 15Z Plan of Adjustment Available Cash............................................................................ 20213P State Criminal Alien Assistance Program (SCAAP).................................. 268 16D OC Animal Shelter Fund............................................................................................ 35113R Sheriff-Coroner Replacement & Maintenance Fund (SCRAM)................. 269 270 Compressed Natural Gas Enterprise Fund................................................................ 48913S Emergency Medical Services................................................................... 392 273 Orange County Waste & Recycling - Capital Project Fund......................................... 49113T HCA Purpose Restricted Revenues......................................................... 388 274 Orange County Waste & Recycling - Corrective Action Escrow................................. 49413U HCA Interest Bearing Purpose Restricted Revenue................................. 389 275 Orange County Waste & Recycling - Environmental Reserve................................... 49513Y Mental Health Services Act...................................................................... 390 279 Orange County Waste & Recycling - Landfill Post-Closure Maintenance.................. 49713Z Bioterrorism Center for Disease Control Fund.......................................... 391 280 Airport - Operating Enterprise ................................................................................... 500140 Air Quality Improvement........................................................................... 129 281 John Wayne Airport Construction Fund..................................................................... 506141 Sheriff's Substations Fee Program........................................................... 271 283 Airport Debt Service .................................................................................................. 510143 Jail Commissary....................................................................................... 288 284 Orange County Waste & Recycling FRB/Bee Canyon Landfill Escrow Account......... 512144 Inmate Welfare Fund................................................................................ 292 285 Orange County Waste & Recycling - Bankruptcy Recovery Plan.............................. 514146 Workforce Investment Act........................................................................ 422 286 Orange County Waste & Recycling - Brea/Olinda Landfill Escrow............................ 516148 Foothill Circulation Phasing Plan.............................................................. 366 287 Orange County Waste & Recycling - Prima Deshecha Landfill Escrow..................... 51814C Class B-27 Registered Warrants.............................................................. 196 289 Information Technology Internal Service Fund........................................................... 45714D CAL-ID Operational Costs........................................................................ 272 290 Health Maintenance Organization Health Plans Internal Service Fund....................... 46314E CAL-ID System Costs.............................................................................. 273 291 Unemployment Internal Service Fund........................................................................ 46414F Deferred Compensation Reimbursement (HR)......................................... 197 292 Self-Insured PPO Health Plans Internal Service Fund .............................................. 46514G Sheriff's Supplemental Law Enforcement Service.................................... 275 293 Workers' Compensation Internal Service Fund.......................................................... 46714H DA's Supplemental Law Enforcement Services........................................ 235 294 Property and Casualty Risk Internal Service Fund .................................................... 47114J Excess Public Safety Sales Tax............................................................... 276 296 OC Fleet Services...................................................................................................... 47514Q Sheriff-Coroner Construction and Facility Development........................... 296 297 Reprographics Internal Service Fund......................................................................... 48114R Ward Welfare........................................................................................... 299 298 Self-Insured Benefits Internal Service Fund............................................................... 48614S Equitable Sharing Forfeiture Program Fund............................................. 301 299 Orange County Waste & Recycling Enterprise Fund ................................................. 52014T Operations Facilities Development and Maintenance Fund...................... 423 29Z Life Insurance Internal Service Fund.......................................................................... 488


BY BUDGET CONTROL NUMBER


INDEX - SPECIAL DISTRICTS

DISTRICTS GOVERNED BY BOARD OF SUPERVISORS

SUMMARIES PAGE PAGE

527-529 Community Facilities Districts, Continued530-532 488 Santa Margarita CFD 86-1 (Series 1988) - Debt Service..................... 587

490 Dimensions/Serrano Creek CFD 87-1 - Debt Service.......................... 589533-536 492 Mission Viejo CFD 87-3 (A) - Debt Service......................................... 590

494 Aliso Viejo CFD 88-1 - Debt Service................................................... 592537-623 496 Lomas Laguna CFD 88-2 - Debt Service............................................. 593

501 Rancho Santa Margarita CFD 87-5 (A) - Debt Service........................ 594Districts 503 Portola Hills CFD 87-2 (A) - Debt Service........................................... 595

400 OC Flood.......................................................................................................... 537 505 Foothill Ranch CFD 87-4 - Debt Service............................................. 596403 OC Santa Ana River......................................................................................... 545 509 Rancho Santa Margarita CFD 87-5B - Debt Service........................... 598404 OC Flood - Capital........................................................................................... 546 511 Baker Ranch CFD 87-6 - Debt Service................................................ 599459 North Tustin Landscape & Lighting Assessment District.................................. 550 513 Coto de Caza CFD 87-8 - Debt Service.............................................. 600

515 Santa Teresita CFD 87-9 - Debt Service............................................. 602Service Areas 517 Rancho Santa Margarita CFD 87-5C - Debt Service........................... 603

405 OC Parks CSA26............................................................................................. 552 519 Los Alisos CFD 87-7 - Debt Service.................................................... 605406 OC Parks Capital............................................................................................. 558 521 Rancho Santa Margarita CFD 87-5D (A) - Debt Service...................... 606468 County Service Area #13 - La Mirada............................................................... 562 529 CFD 2004-1 Ladera - Construction...................................................... 607475 County Service Area #20 - La Habra................................................................ 564 530 CFD 2004-1 Ladera - Debt Service..................................................... 608477 County Service Area #22 - East Yorba Linda................................................... 566 533 CFD 01-1 Ladera - Debt Service......................................................... 610

540 CFD 2015-1 RMV (Village of Esenica) Construction........................... 612Assessment Districts 541 CFD 2015-1 RMV (Village of Esenica) Debt Service........................... 613

431 Special Assessment-Top of the World Improvement........................................ 568 547 CFD 00-1 (Series A of 2000) Ladera - Debt Service............................ 614433 Golden Lantern Reassessment District 94-1 - Debt Service............................. 569 549 Rancho Santa Margarita CFD 87-5E (A of 1993) - Debt Service......... 616507 Irvine Coast Assessment District 88-1 - Debt Service...................................... 570 554 CFD 2003-1 Ladera - Construction ..................................................... 618516 Assessment District 01-1 Ziani Project - Debt Service..................................... 571 555 CFD 2003-1 Ladera - Debt Service .................................................... 619523 Newport Coast AD 01-1 Group 2 - Debt Service.............................................. 572

52T Newport Coast AD 01-1 Conversion #1 - Debt Service..................................... 573 Orange County Development Agencies534 AD 01-1 Group 3 - Debt Service....................................................................... 574 170 Housing Asset Fund............................................................................ 621536 Newport Coast AD 01-1 Group 4 Conversion - Debt Service............................ 575550 Assessment District 92-1 Newport Ridge - Construction.................................. 576 Joint Powers and Public Authority551 Assessment District 92-1 Newport Ridge - Debt Service.................................. 577 590 In-Home Supportive Services Public Authority.................................... 622552 Assessment District 92-1 Newport Ridge (B) - Construction............................. 579

Community Facilities Districts429 Arbitrage Rebate ............................................................................................. 580479 CFD 99-1 Series A of 1999 Ladera - Debt Service........................................... 581484 Rancho Santa Margarita CFD 86-2 - Debt Service........................................... 583486 Ladera CFD 2002-1 - Construction................................................................... 584487 Ladera CFD 2002-1 - Debt Service.................................................................. 585

Schedule 12 Special Districts and Other Agencies Summary- Non Enterprise............Schedule 13 Fund Balance-Special Districts and Other Agencies-Non Enterprise .....Schedule 14 Special Districts and Other Agencies-Non Enterprise Obligated Fund Balances.......................................................................Schedule 15 Special Districts and Other Agencies-Financing Sources and

Uses by Budget Unit by Object...........................................................

GLOSSARY

ACCOUNT A classification of expenditure or revenue. Example: "Office Expense" is an account in "Services & Supplies."

ACTIVITY A specific line of work performed to accomplish a function for which a governmental unit is responsible. This designation isrequired by the State Controller. Example: "Police Protection" is an activity performed in discharging the "Public Protection"function.

ADOPTED BUDGET Adopted legal spending plan for the fiscal year.

APPROPRIATION An authorization granted by a legislative body to make expenditures and to incur obligations for a specific purpose. An appropriation is usually limited as to the time when it may be committed or expended.

ASSIGNED FUND BALANCE Amounts a government intends to use for a specific purpose; intent can be expressed by the governing body or by an official or body to which the governing body delegates the authority.

AVAILABLE FINANCING All the means of financing a budget (fund balance plus revenues) except for encumbered, general, and other reserves.

BUDGET The plan of financial operation with estimates of proposed expenditures and revenues for a given period of time, usually one year.

BUDGET DOCUMENT Written instrument used by the budget-making authority to present a comprehensive financial program.

CAPITAL ASSET An asset of a long term character such as land, buildings, equipment and intangible assets such as computer software.

CAPITAL PROJECTS A program itemizing the County's acquisitions, additions and improvements to capital assets. Examples: buildings, buildingimprovements and land purchases.

COMMITTED FUND BALANCE Amounts constrained to specific purposes by a government itself, using its highest level of decision-making authority; to be reported as committed, amounts cannot be used for any other purpose unless the government takes the same highest-levelaction to remove or change the constraint.

CONTINGENCY An amount not to exceed fifteen percent of the fund in which it is allocated, appropriated for unforeseen expenditure requirements.

DEBT SERVICE FUND A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principaland interest.

DEPARTMENT An organizational device used by County management to group programs of a like nature.

ENCUMBRANCE An obligation in the form of a purchase order, contract, or other commitment which is chargeable to an appropriation and forwhich a part of the appropriation is reserved. In some cases, reserves are carried over into succeeding fiscal years.

ENTERPRISE FUND A fund established to finance and account for the operation and maintenance of facilities and services which are predominantlyself-supporting by user charges. Example: Airport.

EXPENDITURE Designates the cost of goods delivered or services rendered whether paid or unpaid, for governmental funds such as theGeneral Fund and special revenue funds.

EXPENSE Designates the cost of goods delivered or services rendered whether paid or unpaid, for proprietary funds.

FISCAL YEAR Year running from July 1 to June 30 and designated by the calendar year in which it ends.

GLOSSARY

FUNCTION A group of related activities aimed at accomplishing a major service for which a governmental unit is responsible. This designationis specified by the State Controller. Example: "Public Protection."

FUND Independent fiscal and accounting entity which includes all accounts for which a legal appropriation is approved by theBoard of Supervisors. Example: Library.

FUND BALANCE The amount of assets either reserved or designated for specific purposes or available for financing the program of expendituresand other requirements of the budget year.

GENERAL FUND The main operating fund of the County, which is used to account for expenditures and revenues for countywide activities.

INTERNAL SERVICE FUND An organization created to perform specified services for other County departments. The services performed are charged to the user departments. Example: Reprographics Internal Service Fund.

INTRAFUND TRANSFER A transfer of costs from one department to another within the General Fund.

NONSPENDABLE FUND Amounts that are not in a spendable form (such as inventory) or are required to be maintained intact (such as the corpusBALANCE of an endowment fund).

OBLIGATED FUND BALANCES All amounts that are unavailable for financing budgetary requirements in the budget year. This would include nonspendable,restricted, committed, and assigned fund balances.

OTHER CHARGES Accounts established for expenditures other than salaries and benefits, services and supplies, and capital assets. Example:"Support and Care of Persons."

RECOMMENDED BUDGET The County Executive Office's recommended level of funding before it is adopted by the Board of Supervisors.

RESTRICTED FUND BALANCE Amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government),through constitutional provisions, or by enabling legislation.

REVENUE Money received to finance ongoing County governmental services. Examples: Property taxes, interest, fines, fees, state revenues,federal revenues, charges for services, etc.

SALARIES ANDEMPLOYEE BENEFITS Accounts established for all expenditures for employee-related costs.

SCHEDULE A listing of financial data in a form and manner prescribed by the State.

SERVICES AND SUPPLIES Accounts established for the non-salary operating expenditures of County departments and programs.

SPECIAL DISTRICT Separate unit of local government organized to perform a single function. Examples: Street Lighting, Flood Control.

STATE CONTROLLER SCHEDULESCOUNTY BUDGET ACTJANUARY 2010 EDITION, REVISION #1

COUNTY OF ORANGESTATE OF CALIFORNIAALL FUNDS SUMMARYFISCAL YEAR 2016-17

SCHEDULE 1Page 1 of 1

*Estimated Decreases to Increases toFund Balance Obligated Additional Total Obligated Total

Fund Name Available Fund Balances/ Financing Financing Financing Fund Balances/ FinancingJune 30, 2016 Net Position Sources Sources Uses Net Position Uses

(1) (2) (3) (4) (5) (6) (7) (8)

GOVERNMENTAL FUNDS

Capital Projects Funds (3,656,132) 88,882,222 41,357,365 126,583,455 126,583,455 0 126,583,455

Debt Service Funds 0 44,781,984 51,217,521 95,999,505 95,999,505 0 95,999,505

General Fund 0 2,000,000 3,249,077,858 3,251,077,858 3,251,077,858 0 3,251,077,858

Permanent Funds 0 0 2,510 2,510 2,510 0 2,510

Special Revenue Funds (21,168,451) 197,637,850 733,910,267 910,379,666 909,271,466 1,108,200 910,379,666

TOTAL GOVERNMENTAL FUNDS (24,824,583) 333,302,056 4,075,565,521 4,384,042,994 4,382,934,794 1,108,200 4,384,042,994

OTHER FUNDS

Enterprise Funds 178,668,928 52,353,601 451,724,214 682,746,743 621,795,865 60,950,878 682,746,743

Internal Service Funds 62,980,183 1,564,930 445,153,995 509,699,108 507,012,115 2,686,993 509,699,108

Special Districts and Other Agencies 0 188,782,258 305,245,157 494,027,415 487,527,415 6,500,000 494,027,415

TOTAL OTHER FUNDS 241,649,111 242,700,789 1,202,123,366 1,686,473,266 1,616,335,395 70,137,871 1,686,473,266

TOTAL ALL FUNDS 216,824,528 576,002,845 5,277,688,887 6,070,516,260 5,999,270,189 71,246,071 6,070,516,260

* Footnote: Actual Fund Balance not available at adoption of Final Budget. Actuals are available from County of Orange, Auditor-Controller.

TOTAL FINANCING SOURCES TOTAL FINANCING USES

1


COUNTY OF ORANGESTATE OF CALIFORNIA

GOVERNMENTAL FUNDS SUMMARYFISCAL YEAR 2016-17


* EstimatedFund Balance Decreases to Additional Total Increases to Total

Available Obligated Financing Financing Financing Obligated FinancingJune 30, 2016 Fund Balances Sources Sources Uses Fund Balances Uses

(2) (3) (4) (5) (6) (7) (8)

0 2,000,000 3,249,077,858 3,251,077,858 3,251,077,858 0 3,251,077,8580 2,000,000 3,249,077,858 3,251,077,858 3,251,077,858 0 3,251,077,858

0 548,860 69,721 618,581 618,581 0 618,5810 245,488 191,500 436,988 436,988 0 436,9880 2,710,325 4,463,111 7,173,436 6,065,236 1,108,200 7,173,4360 70,083 6,327 76,410 76,410 0 76,4100 14,659,977 26,302,187 40,962,164 40,962,164 0 40,962,1640 90,148 1,406,288 1,496,436 1,496,436 0 1,496,4360 1,045,000 511,000 1,556,000 1,556,000 0 1,556,0000 26,611,375 89,114,534 115,725,909 115,725,909 0 115,725,9090 250,000 202,520 452,520 452,520 0 452,5200 5,111,521 473,875 5,585,396 5,585,396 0 5,585,3960 6,095,720 50,000 6,145,720 6,145,720 0 6,145,7200 1,504,080 25,529 1,529,609 1,529,609 0 1,529,6090 6,795,961 47,117,916 53,913,877 53,913,877 0 53,913,8770 0 100,000 100,000 100,000 0 100,0000 285,000 2,766,800 3,051,800 3,051,800 0 3,051,8000 185,401 702,200 887,601 887,601 0 887,6010 72,281 901,500 973,781 973,781 0 973,7810 455,804 2,500 458,304 458,304 0 458,3040 1,584,838 1,164,287 2,749,125 2,749,125 0 2,749,1250 262,319 77,602 339,921 339,921 0 339,9210 994,226 5,820 1,000,046 1,000,046 0 1,000,0460 3,391,981 132,500 3,524,481 3,524,481 0 3,524,4810 3,740,000 4,335,000 8,075,000 8,075,000 0 8,075,0000 990,000 1,015,000 2,005,000 2,005,000 0 2,005,000

126 Regional Narcotics Suppression Program - Other 128 Survey Monument Preservation 12A MHSA Housing Fund 12C Child Support Program Development 12D Clerk-Recorder Special Revenue Fund 12E Clerk-Recorder Operating Reserve Fund

120 OC Public Libraries 121 OC Animal Care Donations 122 Motor Vehicle Theft Task Force 123 Dispute Resolution Program 124 Domestic Violence Program 125 Regional Narcotics Suppression Program - Dept of Treasury

113 Building and Safety - Operating Reserve 115 OC Road 116 Narcotic Forfeiture and Seizure 117 OC Housing Authority - Operating Reserve 118 Regional Narcotics Suppression Program – Dept of Justice 119 OC Public Libraries - Capital

102 Santa Ana Regional Center Lease Conveyance 103 OC Methamphetamine Lab Investigation Team 106 County Tidelands - Newport Bay 107 Remittance Processing Equipment Replacement 108 OC Dana Point Harbor 109 County Automated Fingerprint Identification

GENERAL FUND 100 County General FundTOTAL GENERAL FUND

SPECIAL REVENUE FUNDS

Fund Name

(1)


2







(2) (3) (4) (5) (6) (7) (8)

Fund Name

(1)


0 0 1,652,950 1,652,950 1,652,950 0 1,652,9500 2,395,000 1,258,800 3,653,800 3,653,800 0 3,653,8000 630,500 770,000 1,400,500 1,400,500 0 1,400,5000 0 220,000 220,000 220,000 0 220,0000 717,696 748,699 1,466,395 1,466,395 0 1,466,3950 0 25,866,590 25,866,590 25,866,590 0 25,866,5900 3,352,968 560,000 3,912,968 3,912,968 0 3,912,9680 497,506 19,200 516,706 516,706 0 516,7060 1,311,268 536,500 1,847,768 1,847,768 0 1,847,7680 1,442,186 325,000 1,767,186 1,767,186 0 1,767,1860 321,668 6,633,110 6,954,778 6,954,778 0 6,954,7780 44,151 1,688,510 1,732,661 1,732,661 0 1,732,6610 580,138 7,000 587,138 587,138 0 587,1380 904,777 256,120 1,160,897 1,160,897 0 1,160,8970 9,820,182 26,299,352 36,119,534 36,119,534 0 36,119,5340 342,196 1,422,875 1,765,071 1,765,071 0 1,765,0710 9,989,462 2,353,243 12,342,705 12,342,705 0 12,342,7050 0 8,664,030 8,664,030 8,664,030 0 8,664,0300 332,240 2,133,775 2,466,015 2,466,015 0 2,466,0150 0 30,096 30,096 30,096 0 30,0960 19,863,238 147,202,806 167,066,044 167,066,044 0 167,066,0440 0 4,348,430 4,348,430 4,348,430 0 4,348,4300 202,503 155,427 357,930 357,930 0 357,9300 911,672 2,430,907 3,342,579 3,342,579 0 3,342,5790 2,709,099 7,875,000 10,584,099 10,584,099 0 10,584,0990 7,028,714 1,997,931 9,026,645 9,026,645 0 9,026,6450 0 22,488,913 22,488,913 22,488,913 0 22,488,9130 430,632 465,112 895,744 895,744 0 895,744

143 Jail Commissary 144 Inmate Welfare Fund 146 Workforce Investment Act 148 Foothill Circulation Phasing Plan

13T HCA Purpose Restricted Revenues 13U HCA Interest Bearing Purpose Restricted Revenue 13Y Mental Health Services Act 13Z Bioterrorism Center for Disease Control Fund 140 Air Quality Improvement 141 Sheriff's Substations Fee Program

139 Sheriff Narcotics Program - CALMMET - Treasury 13B Traffic Violator Fund 13N Orange County Tobacco Settlement Fund 13P State Criminal Alien Assistance Program (SCAAP) 13R Sheriff-Coroner Replacement and Maintenance Fund (SCRAM) 13S Emergency Medical Services

132 Sheriff Narcotics Program – Dept of Justice 133 Sheriff Narcotics Program - Other 134 Orange County Jail Fund 135 Real Estate Development Program 137 Parking Facilities 138 Medi-Cal Administrative Activities/Targeted Case Management

12G Real Estate Prosecution Fund 12H Proposition 64 - Consumer Protection 12J Proposition 69 - DNA Identification Fund 12P Assessor Property Characteristics Revenue 12S SSA Donations and Fees 12W SSA Wraparound

SPECIAL REVENUE FUNDS, Continued

3







(2) (3) (4) (5) (6) (7) (8)

Fund Name

(1)


0 0 20 20 20 0 200 180,794 1,064,988 1,245,782 1,245,782 0 1,245,7820 25,905,952 2,704,000 28,609,952 28,609,952 0 28,609,9520 2,011,725 1,102,796 3,114,521 3,114,521 0 3,114,5210 3,475 1,023,850 1,027,325 1,027,325 0 1,027,3250 5,429,259 829,802 6,259,061 6,259,061 0 6,259,0610 98,912 64,700 163,612 163,612 0 163,6120 6,654,705 731,256 7,385,961 7,385,961 0 7,385,961

(21,168,451) 0 55,491,251 34,322,800 34,322,800 0 34,322,8000 706,455 245,000 951,455 951,455 0 951,4550 3,858,455 164,332,812 168,191,267 168,191,267 0 168,191,2670 1,369,441 8,859,869 10,229,310 10,229,310 0 10,229,3100 582,667 501,525 1,084,192 1,084,192 0 1,084,1920 1,410,803 16,358,733 17,769,536 17,769,536 0 17,769,5360 26,790 680 27,470 27,470 0 27,4700 556,567 579,677 1,136,244 1,136,244 0 1,136,2440 408,461 40,000 448,461 448,461 0 448,4610 0 22,000 22,000 22,000 0 22,0000 6,905,205 5,409,215 12,314,420 12,314,420 0 12,314,4200 0 25,000,000 25,000,000 25,000,000 0 25,000,000

(21,168,451) 197,637,850 733,910,267 910,379,666 909,271,466 1,108,200 910,379,666

0 7,843,404 4,237,655 12,081,059 12,081,059 0 12,081,059(3,656,132) 0 7,290,988 3,634,856 3,634,856 0 3,634,856

0 2,047,738 14,616,760 16,664,498 16,664,498 0 16,664,4980 78,991,080 15,211,962 94,203,042 94,203,042 0 94,203,042

(3,656,132) 88,882,222 41,357,365 126,583,455 126,583,455 0 126,583,455

16D OC Animal Shelter Fund

TOTAL CAPITAL PROJECTS FUNDS

CAPITAL PROJECTS FUNDS 104 Criminal Justice Facilities - ACO 105 Courthouse Temporary Construction 14Q Sheriff-Coroner Construction and Facility Development 15D Countywide Capital Projects Non-General Fund

15N Delta Special Revenue 15T El Toro Improvement Fund 15U Strategic Priority - Affordable Housing 15W 1996 Recovery Certificates of Participation Series A 15Z Plan of Adjustment Available Cash

TOTAL SPECIAL REVENUE FUNDS

151 South County Roadway Improvement Program (SCRIP) 15B CEO Single Family Housing 15F Orange County Housing Authority (OCHA) 15G OC Housing 15H CalHome Program Reuse Fund 15L 800 MHz CCCS

14E Cal-ID System Costs 14G Sheriff's Supplemental Law Enforcement Service 14H DA's Supplemental Law Enforcement Services 14J Excess Public Safety Sales Tax 14R Ward Welfare 14T Operations Facilities Development and Maintenance Fund

14C Class B-27 Registered Warrants 14D Cal-ID Operational Costs


4







(2) (3) (4) (5) (6) (7) (8)

Fund Name

(1)


0 18,146,984 21,017,521 39,164,505 39,164,505 0 39,164,5050 26,635,000 30,200,000 56,835,000 56,835,000 0 56,835,0000 44,781,984 51,217,521 95,999,505 95,999,505 0 95,999,505

0 0 2,510 2,510 2,510 0 2,5100 0 2,510 2,510 2,510 0 2,510

(24,824,583) 333,302,056 4,075,565,521 4,384,042,994 4,382,934,794 1,108,200 4,384,042,994

11,106,606,858

966,600,413

* Footnote: Actual Fund Balance not available at time of adoption. Actuals are available from County of Orange, Auditor-Controller.

Appropriations Subject to Limit

DEBT SERVICE FUNDS 15J Pension Obligation Bonds Debt Service 15Y Teeter Series A Debt Service FundTOTAL DEBT SERVICE FUNDS

PERMANENT FUNDS 15K Limestone Regional Park Mitigation EndowmentTOTAL PERMANENT FUNDS

TOTAL GOVERNMENTAL FUNDS

Appropriations Limit

5



FUND BALANCE - GOVERNMENTAL FUNDSFISCAL YEAR 2016-17


Actual Estimated

* Total Nonspendable Fund BalanceFund Balance Encumbrances Restricted & Assigned AvailableJune 30, 2016 Committed June 30, 2016

(2) (3) (4) (5) (6)

696,507,504 47,058,182 27,245,493 622,203,829 0696,507,504 47,058,182 27,245,493 622,203,829 0

9,077,232 0 9,077,232 0 0245,488 0 245,488 0 0

5,601,203 525,620 5,075,583 0 0976,855 77 976,778 0 0

61,116,998 4,852,460 56,264,538 0 091,226 1,078 90,148 0 0

2,042,136 0 2,042,136 0 095,725,776 29,773,168 65,952,608 0 0

525,657 2,840 522,817 0 012,006,508 7,000 11,999,508 0 06,155,311 59,591 6,095,720 0 02,291,275 413,194 1,878,081 0 0

25,307,085 2,403,130 22,903,955 0 02,347,069 193,461 2,153,608 0 0

185,401 0 185,401 0 0224,512 0 224,512 0 0456,883 1,079 455,804 0 0

1,686,510 101,672 1,584,838 0 0444,593 17,520 427,073 0 0

3,024,800 974 3,023,826 0 013,570,121 0 13,570,121 0 015,182,866 133,991 15,048,875 0 03,170,336 0 3,170,336 0 0

8,000 0 8,000 0 06,285,419 0 6,285,419 0 0

12G Real Estate Prosecution Fund 12H Proposition 64 - Consumer Protection

123 Dispute Resolution Program 124 Domestic Violence Program 125 Regional Narcotics Suppression Program - Dept of Treasury 126 Regional Narcotics Suppression Program - Other 128 Survey Monument Preservation 12A MHSA Housing Fund 12C Child Support Program Development 12D Clerk-Recorder Special Revenue Fund 12E Clerk-Recorder Operating Reserve Fund

109 County Automated Fingerprint Identification 113 Building and Safety - Operating Reserve 115 OC Road 116 Narcotic Forfeiture and Seizure 117 OC Housing Authority - Operating Reserve 118 Regional Narcotics Suppression Program – Dept of Justice 119 OC Public Libraries - Capital 120 OC Public Libraries 122 Motor Vehicle Theft Task Force

100 County General FundTOTAL GENERAL FUND

SPECIAL REVENUE FUNDS 102 Santa Ana Regional Center Lease Conveyance 103 OC Methamphetamine Lab Investigation Team 106 County Tidelands - Newport Bay 107 Remittance Processing Equipment Replacement 108 OC Dana Point Harbor

LESS: OBLIGATED FUND BALANCES

Fund Name

(1)

GENERAL FUND

6





Actual Estimated


(2) (3) (4) (5) (6)


Fund Name

(1)

905,333 0 905,333 0 0 12K Dana Point Marina DBW Emergency Repair Fund 2,937,370 0 2,937,370 0 0

255,980 0 255,980 0 01,838,334 0 1,838,334 0 0

45,578,198 0 45,578,198 0 03,415,792 62,824 3,352,968 0 0

500,389 2,880 497,509 0 01,319,679 0 1,319,679 0 01,442,186 0 1,442,186 0 01,425,568 801,303 624,265 0 01,717,330 0 1,717,330 0 01,152,920 572,782 580,138 0 0

957,150 0 957,150 0 010,332,420 0 10,332,420 0 0

353,192 0 353,192 0 010,103,529 90,526 10,013,003 0 0

66,608 0 66,608 0 07,734,328 0 7,734,328 0 06,128,518 0 6,128,518 0 0

18,529,465 0 4,941,247 13,588,218 0236,195,751 0 236,195,751 0 0

52,873 0 52,873 0 0752,912 385,603 367,309 0 0

3,362,807 0 3,362,807 0 04,691,355 479,016 4,212,339 0 07,262,395 17,711 7,244,684 0 0

312,398 312,398 0 0 0561,904 131,272 430,632 0 0

2,637 0 2,637 0 0

13T HCA Purpose Restricted Revenues 13U HCA Interest Bearing Purpose Restricted Revenue 13W HCA Realignment 13Y Mental Health Services Act 13Z Bioterrorism Center for Disease Control Fund 140 Air Quality Improvement 141 Sheriff's Substations Fee Program 143 Jail Commissary 144 Inmate Welfare Fund 146 Workforce Investment Act 148 Foothill Circulation Phasing Plan 14C Class B-27 Registered Warrants

135 Real Estate Development Program 137 Parking Facilities 138 Medi-Cal Administrative Activities/Targeted Case Management 139 Sheriff Narcotics Program - CALMMET - Treasury 13B Traffic Violator Fund 13N Orange County Tobacco Settlement Fund 13P State Criminal Alien Assistance Program (SCAAP) 13R Sheriff-Coroner Replacement and Maintenance Fund (SCRAM) 13S Emergency Medical Services

12J Proposition 69 - DNA Identification Fund

12P Assessor Property Characteristics Revenue 12S SSA Donations and Fees 12W SSA Wraparound 132 Sheriff Narcotics Program – Dept of Justice 133 Sheriff Narcotics Program - Other 134 Orange County Jail Fund


7





Actual Estimated


(2) (3) (4) (5) (6)


Fund Name

(1)

180,794 0 180,794 0 025,918,370 12,418 25,905,952 0 02,475,689 0 2,475,689 0 0

472,517 0 472,517 0 05,876,849 0 5,876,849 0 0

294,903 0 294,903 0 022,446,954 0 22,446,954 0 01,351,964 0 1,351,964 0 0

(21,168,451) 0 0 0 (21,168,451)10,873,481 0 10,873,481 0 03,963,143 104,688 3,858,455 0 01,559,009 77,430 1,481,579 0 0

582,667 0 582,667 0 02,021,986 395,019 1,626,967 0 0

154,083 351 153,732 0 0112,544,217 0 112,544,217 0 0

556,567 0 556,567 0 04,403,210 0 4,403,210 0 03,829,241 0 3,829,241 0 0

12,289,421 0 12,289,421 0 0 16D OC Animal Shelter Fund 234,955 234,955 0 0 0

828,500,150 42,168,031 793,912,352 13,588,218 (21,168,451)

12,089,983 2,981,294 9,108,689 0 0(3,656,132) 0 0 0 (3,656,132)6,851,441 4,803,703 2,047,738 0 0

83,564,550 0 0 83,564,550 098,849,842 7,784,997 11,156,427 83,564,550 (3,656,132)

15D Countywide Capital Projects Non-General Fund

15Q Pension Obligation Bond Amortization 15T El Toro Improvement Fund 15U Strategic Priority - Affordable Housing 15W 1996 Recovery Certificates of Participation Series A

CAPITAL PROJECTS FUNDS 104 Criminal Justice Facilities - ACO 105 Courthouse Temporary Construction 14Q Sheriff-Coroner Construction and Facility Development

TOTAL CAPITAL PROJECTS FUNDS


15Z Plan of Adjustment Available Cash

TOTAL SPECIAL REVENUE FUNDS

14R Ward Welfare 14T Operations Facilities Development and Maintenance Fund 14U Court Facilities Fund 151 South County Roadway Improvement Program (SCRIP)

14D Cal-ID Operational Costs 14E Cal-ID System Costs 14G Sheriff's Supplemental Law Enforcement Service 14H DA's Supplemental Law Enforcement Services 14J Excess Public Safety Sales Tax

15B CEO Single Family Housing 15F Orange County Housing Authority (OCHA) 15G OC Housing 15H CalHome Program Reuse Fund 15L 800 MHz CCCS 15N Delta Special Revenue

8





Actual Estimated


(2) (3) (4) (5) (6)


Fund Name

(1)

46,341,752 0 46,341,752 0 052,459,523 16,800 52,442,723 0 098,801,275 16,800 98,784,475 0 0

178,444 0 178,444 0 0178,444 0 178,444 0 0

1,722,837,215 97,028,010 931,277,191 719,356,597 (24,824,583)

* Footnote: Actual Fund Balance not available at time of adoption. Actuals are available from County of Orange, Auditor-Controller.

TOTAL GOVERNMENTAL FUNDS

TOTAL DEBT SERVICE FUNDS

PERMANENT FUNDS 15K Limestone Regional Park Mitigation EndowmentTOTAL PERMANENT FUNDS

DEBT SERVICE FUNDS 15J Pension Obligation Bonds Debt Service 15Y Teeter Series A Debt Service Fund

9



OBLIGATED FUND BALANCES - BY GOVERNMENTAL FUNDS


TotalObligated

* Obligated Adopted by Adopted by Fund BalancesFund Balances Recommended the Board of Recommended the Board of for theJune 30, 2016 Supervisors Supervisors Budget Year

(2) (3) (4) (5) (6) (7)

867,192 0 0 0 0 867,1923,920 0 0 0 0 3,920

3,800,000 0 0 0 0 3,800,00022,574,381 0 0 0 0 22,574,38159,994,969 0 0 0 0 59,994,96961,300,000 0 0 0 0 61,300,000

148,844,984 0 0 0 0 148,844,98425,661,796 0 0 0 0 25,661,79647,697,183 2,000,000 2,000,000 0 0 45,697,183

230,207,145 0 0 0 0 230,207,14546,653,312 0 0 0 0 46,653,3121,844,440 0 0 0 0 1,844,440

649,449,322 2,000,000 2,000,000 0 0 647,449,322

9,077,232 548,860 548,860 0 0 8,528,372

245,488 245,488 245,488 0 0 0

5,075,583 2,710,325 2,710,325 1,108,200 1,108,200 3,473,458

976,778 70,083 70,083 0 0 906,695

56,264,538 14,659,977 14,659,977 0 0 41,604,561 108 OC Dana Point Harbor Restricted

106 County Tidelands - Newport Bay Restricted

107 Remittance Processing Equipment Replacement Restricted

SPECIAL REVENUE FUNDS 102 Santa Ana Regional Center Lease Conveyance Restricted

103 OC Methamphetamine Lab Investigation Team Restricted

Assigned for Capital Projects Assigned For Reserve Target Assigned For Teeter Loss Reserve Assigned For Imprest Cash/Cash DifferenceTOTAL GENERAL FUND

Nonspendable for Long-Term Receivables Restricted for 2011 Public Safety Realignment Assigned Assigned for Contingencies Assigned for Operations Assigned for Maintenance & Construction

Nonspendable for Inventory Nonspendable for Prepaid Costs

100 County General Fund

Fund Name andFund Balance Descriptions

(1)

GENERAL FUND

FISCAL YEAR 2016-17

Increases or NewDecreases or Cancellations Obligated Fund Balances

10





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


90,148 90,148 90,148 0 0 0

2,042,136 1,045,000 1,045,000 0 0 997,136

65,952,608 26,611,375 26,611,375 0 0 39,341,233

522,817 250,000 250,000 0 0 272,817

11,999,508 5,111,521 5,111,521 0 0 6,887,987

6,095,720 6,095,720 6,095,720 0 0 0

1,878,081 1,504,080 1,504,080 0 0 374,001

22,903,955 6,795,961 6,795,961 0 0 16,107,994

2,153,608 285,000 285,000 0 0 1,868,608

185,401 185,401 185,401 0 0 0


123 Dispute Resolution Program Restricted

120 OC Public Libraries Restricted

122 Motor Vehicle Theft Task Force Restricted

118 Regional Narcotics Suppression Program – Dept of Justice Restricted

119 OC Public Libraries - Capital Restricted

116 Narcotic Forfeiture and Seizure Restricted

117 OC Housing Authority - Operating Reserve Restricted

113 Building and Safety - Operating Reserve Restricted

115 OC Road Restricted

109 County Automated Fingerprint Identification Restricted

11





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


224,512 72,281 72,281 0 0 152,231

455,804 455,804 455,804 0 0 0

1,584,838 1,584,838 1,584,838 0 0 0

427,073 262,319 262,319 0 0 164,754

3,023,826 994,226 994,226 0 0 2,029,600

13,570,121 3,391,981 3,391,981 0 0 10,178,140

15,048,875 3,740,000 3,740,000 0 0 11,308,875

3,170,336 990,000 990,000 0 0 2,180,336

8,000 0 0 0 0 8,000

6,285,419 2,395,000 2,395,000 0 0 3,890,419


12H Proposition 64 - Consumer Protection Restricted

12E Clerk-Recorder Operating Reserve Fund Restricted

12G Real Estate Prosecution Fund Restricted

12C Child Support Program Development Restricted

12D Clerk-Recorder Special Revenue Fund Restricted

128 Survey Monument Preservation Restricted

12A MHSA Housing Fund Restricted

125 Regional Narcotics Suppression Program - Dept of Treasury Restricted

126 Regional Narcotics Suppression Program - Other Restricted

124 Domestic Violence Program Restricted

12





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


905,333 630,500 630,500 0 0 274,833

2,937,370 0 0 0 0 2,937,370

255,980 0 0 0 0 255,980

1,838,334 717,696 717,696 0 0 1,120,638

45,578,198 0 0 0 0 45,578,198

3,352,968 3,352,968 3,352,968 0 0 0

497,509 497,506 497,506 0 0 3

1,319,679 1,311,268 1,311,268 0 0 8,411

1,442,186 1,442,186 1,442,186 0 0 0

624,265 321,668 321,668 0 0 302,597


135 Real Estate Development Program Restricted

137 Parking Facilities Restricted

133 Sheriff Narcotics Program - Other Restricted

134 Orange County Jail Fund Restricted

12W SSA Wraparound Restricted

132 Sheriff Narcotics Program – Dept of Justice Restricted

12P Assessor Property Characteristics Revenue Restricted

12S SSA Donations and Fees Restricted

12J Proposition 69 - DNA Identification Fund Restricted

12K Dana Point Marina DBW Emergency Repair Fund Restricted

13





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


1,717,330 44,151 44,151 0 0 1,673,179

580,138 580,138 580,138 0 0 0

957,150 904,777 904,777 0 0 52,373

10,332,420 9,820,182 9,820,182 0 0 512,238

353,192 342,196 342,196 0 0 10,996

10,013,003 9,989,462 9,989,462 0 0 23,541

66,608 0 0 0 0 66,608

7,734,328 332,240 332,240 0 0 7,402,088

6,128,518 0 0 0 0 6,128,518

4,941,247 0 0 0 0 4,941,24713,588,218 0 0 0 0 13,588,218


Assigned

13U HCA Interest Bearing Purpose Restricted Revenue Restricted

13W HCA Realignment Restricted

13S Emergency Medical Services Restricted

13T HCA Purpose Restricted Revenues Restricted

13P State Criminal Alien Assistance Program (SCAAP) Restricted

13R Sheriff-Coroner Replacement and Maintenance Fund (SCRAM) Restricted

13B Traffic Violator Fund Restricted

13N Orange County Tobacco Settlement Fund Restricted

138 Medi-Cal Administrative Activities/Targeted Case Management Restricted

139 Sheriff Narcotics Program - CALMMET - Treasury Restricted

14





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


236,195,751 19,432,104 19,863,238 0 0 216,332,513

52,873 0 0 0 0 52,873

367,309 202,503 202,503 0 0 164,806

3,362,807 911,672 911,672 0 0 2,451,135

330,751 0 0 0 0 330,7513,881,588 2,709,099 2,709,099 0 0 1,172,489

7,244,684 7,028,714 7,028,714 0 0 215,970

430,632 430,632 430,632 0 0 0

2,637 0 0 0 0 2,637

180,794 180,794 180,794 0 0 0

25,905,952 25,905,952 25,905,952 0 0 0 Restricted

144 Inmate Welfare Fund


14E Cal-ID System Costs

14C Class B-27 Registered Warrants Restricted

14D Cal-ID Operational Costs Restricted

Restricted

148 Foothill Circulation Phasing Plan Restricted

Restricted

143 Jail Commissary Nonspendable for Inventory Restricted

Restricted

140 Air Quality Improvement Restricted

141 Sheriff's Substations Fee Program

13Y Mental Health Services Act Restricted

13Z Bioterrorism Center for Disease Control Fund

15





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


2,475,689 2,011,725 2,011,725 0 0 463,964

472,517 3,475 3,475 0 0 469,042

5,876,849 5,429,259 5,429,259 0 0 447,590

294,903 98,912 98,912 0 0 195,991

22,446,954 6,654,705 6,654,705 0 0 15,792,249

1,351,964 0 0 0 0 1,351,964

10,873,481 706,455 706,455 0 0 10,167,026

3,858,455 3,858,455 3,858,455 0 0 0

1,481,579 1,369,441 1,369,441 0 0 112,138

582,667 582,667 582,667 0 0 0


15H CalHome Program Reuse Fund Restricted

15F Orange County Housing Authority (OCHA) Restricted

15G OC Housing Restricted

15B CEO Single Family Housing Restricted

14U Court Facilities Fund Restricted

14R Ward Welfare Restricted

14T Operations Facilities Development and Maintenance Fund Restricted

14H DA's Supplemental Law Enforcement Services Restricted

14J Excess Public Safety Sales Tax Restricted

14G Sheriff's Supplemental Law Enforcement Service Restricted

16





TotalObligated


(2) (3) (4) (5) (6) (7)


(1)

FISCAL YEAR 2016-17


1,626,967 1,410,803 1,410,803 0 0 216,164

153,732 26,790 26,790 0 0 126,942

112,544,217 0 0 0 0 112,544,217

556,567 556,567 556,567 0 0 0

4,403,210 408,461 408,461 0 0 3,994,749

3,829,241 0 0 0 0 3,829,241

12,289,421 6,905,205 6,905,205 0 0 5,384,216807,500,570 197,206,716 197,637,850 1,108,200 1,108,200 610,970,920

9,108,689 7,843,404 7,843,404 0 0 1,265,285

2,047,738 2,047,738 2,047,738 0 0 0 Restricted

CAPITAL PROJECT FUNDS 104 Criminal Justice Facilities - ACO Restricted

14Q Sheriff-Coroner Construction and Facility Development

15W 1996 Recovery Certificates of Participation Series A Restricted

15Z Plan of Adjustment Available Cash RestrictedTOTAL SPECIAL REVENUE FUNDS

15T El Toro Improvement Fund Restricted

15U Strategic Priority - Affordable Housing Restricted

15N Delta Special Revenue Restricted

15Q Pension Obligation Bond Amortization Nonspendable for Prepaid Costs

15L 800 MHz CCCS Restricted

SPECIAL RE

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