299 - Integrated Management Department INFRASTRUCTURE & ENVIRONMENTAL RESOURCES

299 - INTEGRATED DEPARTMENT

299 - Integrated Waste Management Department

Operational Summary At a Glance: Total FY 2007-2008 Projected Expend + Encumb: 127,970,080 Mission: Total Recommended FY 2008-2009 153,708,890 Percent of County General Fund: N/A To meet the solid waste disposal needs of Orange County Total Employees: 290.00 through efficient operations, sound environmental prac- tices, strategic planning, innovation and technology.

Strategic Goals: ■ Maintain a competitive rate for waste disposal in Orange County. ■ Protect water, air and habitat in the management of the Orange County disposal system. ■ Provide county-wide leadership in Management. ■ Provide the Unincorporated County area with quality and services.

Key Outcome Indicators:

2007 Business Plan 2008 Business Plan Performance Measure Results Target How are we doing? DISPOSAL FEE COMPARISON WITHIN The $22 per ton rate is a Evaluate disposal rates Integrated Waste Management Department SOUTHERN CALIFORNIA REGION. contracted rate that is and adjust operating (IWMD) continues to offer a competitive rate for What: Comparison of disposal rate of the OC anticipated to stay in effect strategies as needed. waste disposal in Orange County. system compared with other in until 2010. the region. Why: To ensure that Orange County residents are provided a competitive disposal rate. NUMBER OF YEARS OF REMAINING LANDFILL Exceeded state minimum Exceed state minimum IWMD has more than adequate capacity to fulfill CAPACITY. standard of providing 15 standard or providing 15 requirement. What: Measures if Orange County meets state years of landfill capacity. years of landfill capacity. minimum standard of providing 15 years of landfill capacity. Why: To ensure that Orange County residents are provided with adequate landfill capacity. TOTAL VOLUME OF LEACHATE AND IMPACTED Leachate and impacted Continue to improve IWMD currently has collection and recovery GROUND WATER COLLECTED THROUGH THE ground water will continue to landfill drainage and cover systems in place at each landfill to collect LEACHATE RECOVERY SYSTEM. be collected to help protect systems and optimize leachate and impacted ground water for water What: Measure the amount of leachate and the environment. leachate and groundwater quality protection. ground water collected. collection for water quality Why: To protect water quality from the effects of protection. leachate. Mandated by law.

312 County of Orange FY 2008-2009 Budget Workbook INFRASTRUCTURE & ENVIRONMENTAL RESOURCES 299 - Integrated Waste Management Department

Key Outcome Indicators: (Continued)

2007 Business Plan 2008 Business Plan Performance Measure Results Target How are we doing? AMOUNT OF LANDFILL GAS COLLECTED AND Olinda Alpha Landfill: 20% of Olinda Alpha Landfill: 17% Currently, IWMD has operational Landfill Gas-to- PUT TO BENEFICIAL REUSE. landfill gas to beneficial of landfill gas to beneficial Energy facilities at each of its active landfills. We What: Collection of landfill gas and put to reuse. Prima Deshecha reuse. Prima Deshecha will continue to collect landfill gas and work beneficial reuse that would have emitted into the Landfill: 65% of landfill gas Landfill: 65% of landfill towards increasing the amount that is put to atmosphere. to beneficial reuse. gas to beneficial reuse. beneficial reuse for protection of air quality. Why: To protect the air from the effects of landfill gas. Regulations require landfill gas management. NUMBER OF HABITAT ACRES CURRENTLY Frank R. Bowerman Landfill: Frank R. Bowerman FRB Landfill: Mitigation sites are benefiting from UNDER RESTORATION / MITIGATION. Complete purchase of 80 Landfill: Develop strategy the fifth year under the new weed abatement What: Measures the number of landfill acres additional disturbance to secure remaining program. Prima Landfill: Existing riparian under restoration to recreate natural habitats. credits. Prima Deshecha habitat acreages mitigation at sites A and B continues to thrive; site Why: To comply with the Natural Community Landfill: Habitat mitigation necessary for full phased C has shown remarkable success rates of Conservation Program (NCCP) and protect projects will continue in Sites development. Prima increase in native species. habitat. A, B, C, and D. Deshecha Landfill: Continue to implement adaptive management strategies, and continue the proposed pre- mitigation project within the habitat areas. COLLECT HOUSEHOLD . Collect at least 5% more Collect at least 5% more Opened a permanent HHWCC at the Prima What: Collect household hazardous waste at the household hazardous waste household hazardous Deshecha Landfill for south county residents to Household Hazardous Waste Collection Centers. than the previous fiscal year. waste than the pervious drop off their household hazardous waste. This Why: Reduce illegal and improper household fiscal year. Center now offers a Reuse Program Area, where hazardous waste disposal. residents can obtain partially filled containers of materials for free, saving the County the cost of disposal. COORDINATE COUNTY-WIDE RECYCLING AND Implement or enhance at Implement or enhance at Self-haul surcharge approved by the Board of DIVERSION ACTIVITIES. least 4 programs/initiatives. least 5 programs/ Supervisors in 06/07 and implemented in 07/08. What: Number of programs promoted/ initiatives. Construction and Demolition Policy and Program established/enhanced to increase recycling and implemented in 07/08. diversion activities. Why: To comply with state mandated diversion requirements and to maximize landfill capacity. CUSTOMER SATISFACTION WITH WASTE Achieve less than 1% Achieve less than 1% In recent years, IWMD has received very few COLLECTION AND RECYCLING SERVICES. complaint rate as a complaint rate as a complaints. The County's franchise agreements What: Measure customer satisfaction with percentage of total percentage of total require that the franchisee maintain a complaint waste collection and recycling services. customers. customers. log. IWMD will audit customer complaint logs to Why: Ensure customers are receiving quality ensure that less than 1% of customers have waste services and issues are addressed in registered complaints. timely manner.

FY 2007-08 Key Project Accomplishments: ■ For the years ended June 30, 2007 and 2006, Macias Gini & O’Connell LLP independently audited IWMD financial state- ments and found that the financial statements for this period were presented fairly and were in conformity with generally accepted accounting principles in the United States of America. ■ Extended the Frank R. Bowerman Landfill closure until 2053 and the Olinda Alpha Landfill closure until 2021. ■ Received approval for full build-out of the Prima Deshecha Landfill until 2067. ■ Established a system wide habitat management plan to comply with Federal and State Endangered Species Acts. ■ Opened the fourth Regional Household Hazardous Waste Collection Center at the Prima Deshecha Landfill.

County of Orange 313 FY 2008-2009 Budget Workbook 299 - Integrated Waste Management Department INFRASTRUCTURE & ENVIRONMENTAL RESOURCES

■ Issued a Request for Proposals to build and operate a Material Recovery Facility at the Prima Deshecha Landfill, to pro- vide a place currently unavailable to South County residents and businesses for recyclable and further increase the recycling rate for the South County cities. ■ Recognized for best management practices by receiving the Solid Waste Association of North America Gold Award for operational excellence. ■ Constructed, operated and are maintaining state of the art environmental control systems.

Organizational Summary

Integrated Waste Management Department

North Regional South Regional Government & Business Central Regional Landfill Landfill Community Services Landfill Operations Operations Operations Relations

Budget & Finance Landfill Operations Landfill Operations Landfill Operations Public Affairs Management Services Closed Sites Closed Sites Closed Sites Strategic Projects Information Systems Environmental Planning Procurement & Planning Environmental Services Accounting Human Resources

Business Services - Conducts Department accounting, South Regional Landfill Operations - Operates and man- budget, finance, and procurement activities; implements ages daily activities at the Prima Deshecha Landfill which and maintains Department information systems; manages accepts and disposes of residential, commercial and indus- the human resources needs of the Department; provides trial non-hazardous waste; manages and maintains various general support services; administers the Waste Disposal closed landfill sites. Agreements; manages contracts for solid waste and collec- tion services in the unincorporated areas. Government & Community Relations - Develops and manages the Department short and long-term risk/liability Central Regional Landfill Operations - Operates and program related to active and closed landfill sites; manages manages daily activities at the Frank R. Bowerman Landfill Department recycling and source reduction legislative, pro- which accepts and disposes of residential, commercial and gram, and intergovernmental relations mandates; AB 939 industrial non-hazardous waste; manages and maintains compliance; manages household hazardous waste collection various closed landfill sites. and disposal, hazardous materials assessment programs; administrative support of the Waste Management Commis- North Regional Landfill Operations - Operates and man- sion/Local Task Force and development of the County Inte- ages daily activities at the Olinda Alpha Landfill which grated Waste Management Plan (CIWMP); directs the accepts and disposes of residential, commercial and indus- Department's intergovernmental relations and negotiations trial non-hazardous waste; manages and maintains various with federal, state and local governments on matters related closed landfill sites. to habitat management, endangered species, and waste diversion.

IWMD Director - Directs the administrative management activities of the Department to accomplish Department goals and strategic priorities.

314 County of Orange FY 2008-2009 Budget Workbook INFRASTRUCTURE & ENVIRONMENTAL RESOURCES 299 - Integrated Waste Management Department

Ten Year Staffing Trend: Budget Summary

Plan for Support of the County's Strategic Priorities:

The Department will continue to provide available landfill capacity as needed for importation of waste and transfer net importation revenue to the General Fund for bankruptcy related obligations.

Changes Included in the Recommended Base Budget:

Ten Year Staffing Trend Highlights: Operating costs decreased by a net $32.3 million due to ■ In FY 03/04, 35 positions were converted from extra- lower projected capital expense. help to regular positions due to expansion of the land- fills, increased regulations and increasing habitat miti- As part of the County’s approved reorganization to be fully gation requirements. In FY 04/05 one regular position implemented during FY 2008-09, the Board of Supervisors was added to perform the records management func- approved the application of the “OC Brand.” As a result, Inte- tion. In FY 06/07, 15 regular positions were added for grated Waste Management Department (IWMD) has been greater operational support, to ensure that regulatory renamed OC Waste & Recycling. standards are met, and to decrease the usage of over- time and temporary promotions. Proposed Budget History:

FY 2007-2008 FY 2007-2008 Change from FY 2007-2008 FY 2006-2007 Budget Projected(1) FY 2008-2009 Budget Sources and Uses Actual As of 3/31/08 At 6/30/08 Recommended Amount Percent Total Positions 290 290 290 290 0 0.00 Total Revenues 155,170,898 184,384,555 204,997,814 153,708,890 (30,675,665) -16.64 Total Requirements 108,633,084 163,200,467 145,961,448 153,708,890 (9,491,577) -5.82 Balance 46,537,814 21,184,088 59,036,366 0 (21,184,088) -100.00 (1) Requirements include prior year encumbrance and expenditures. Therefore, the above totals may not match FY 2007-08 projected requirements included in "At a Glance" (Which exclude these).

Columns may not total correctly due to rounding.

Detailed budget by expense category and by activity is presented for agency: OC Waste & Recycling in the Appendix on page A714

Highlights of Key Trends: ing 2010-2020 term, implement Landfill Master ■ IWMD to support the County General Fund in FY 08/09 Development Plans, and continue to manage system with an estimate transfer of $10.5 million for bank- risk/liability through diligent administrative practices. ruptcy recovery debt obligations. ■ IWMD to implement the Habitat Management Plan to ■ IWMD to integrate disposal capacity and strategic proactively comply with the Federal and State Endan- financial planning as it renews Waste Disposal Agree- gered Species Act. ments with the cities and waste haulers for the upcom- ■ IWMD continues to increase beneficial reuse of landfill gas at the landfills, and construct, operate and maintain state of the art environmental control systems.

County of Orange 315 FY 2008-2009 Budget Workbook 299 - Integrated Waste Management Department INFRASTRUCTURE & ENVIRONMENTAL RESOURCES

Budget Units Under Agency Control:

Central Regional North Regional South Regional Government & No. Agency Name Business Services Landfill Operations Landfill Operations Landfill Operations Community Relations IWMD Director Total 274 IWMD Corrective 5,996,542 0 0 0 0 0 5,996,542 Action Escrow 275 IWMD - 4,911,999 0 0 0 0 0 4,911,999 Environmental Reserve 277 IWMD - Rate 4,579,987 0 0 0 0 0 4,579,987 Stabilization 279 IWMD - Landfill Post- 4,973,959 0 0 0 0 0 4,973,959 Closure Maintenance 284 Frank R. Bowerman/ 1,670,261 0 0 0 0 0 1,670,261 Bee Canyon Landfill Escrow 285 IWMD Bankruptcy 21,896,425 0 0 0 0 0 21,896,425 Recovery Plan 286 Brea-Olinda Landfill 3,104,022 0 0 0 0 0 3,104,022 Escrow 287 Prima Deshecha 1,469,857 0 0 0 0 0 1,469,857 Landfill Escrow 299 OC Waste & Recycling 49,284,973 35,595,968 25,676,562 23,919,120 18,793,233 439,034 153,708,890 Total 97,888,025 35,595,968 25,676,562 23,919,120 18,793,233 439,034 202,311,942

316 County of Orange FY 2008-2009 Budget Workbook 299 - OC Waste & Recycling Appendix

299 - OC Waste & Recycling

299 - OC Waste & Recycling Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2008-2009 Operating Detail Actual Estimate Proposed Budget Final Budget (1) (2) (3) (4) (5) OPERATING REVENUE 6460 Other Licenses and Permits 0 0 1,000 1,000 6470 Franchises 78,387 77,000 81,900 81,900 6620 Rents and Concessions 36,938 62,304 61,930 61,930 6630 Royalties 473,018 490,000 2,175,776 2,175,776 7520 Sanitation Services 88,350,794 73,408,001 69,600,000 69,600,000 7590 Other Charges for Services 701 130,000 100 100 7662 Other Sales - Non-Taxable - Resale 25,908 25,000 20,000 20,000 7670 Miscellaneous Revenue 854,068 15,000 15,000 15,000 Total Operating Revenue 89,819,815 74,207,305 71,955,706 71,955,706

OPERATING EXPENSES Salaries & Benefits 0100 Salaries and Wages 66,977 0 0 0 0101 Regular Salaries 14,289,959 15,621,541 16,361,949 16,361,949 0102 Extra Help 139,602 87,189 277,118 277,118 0103 Overtime 859,908 630,216 856,803 856,803 0104 Annual Leave Payoffs 184,271 361,206 524,216 524,216 0105 Vacation Payoff 66,914 1,748 45,308 45,308 0106 Sick Leave Payoff 113,867 24,312 60,805 60,805 0110 Performance Incentive Pay 2,188 28,516 0 0 0111 Other Pay 78,551 37,055 32,976 32,976 0200 Retirement 3,218,327 3,718,856 3,848,187 3,848,187 0204 County Paid Executive Deferred Compensation 4,552 11,160 11,866 11,866 Plan 0301 Unemployment Insurance 18,790 18,745 10,009 10,009 0305 Salary Continuance Insurance 15,380 17,615 6,802 6,802 0306 Health Insurance 1,751,370 2,021,715 2,052,084 2,052,084 0308 Dental Insurance 26,747 30,195 13,236 13,236 0309 Life Insurance 5,727 6,550 5,808 5,808 0310 Accidental Death and Dismemberment 1,044 1,197 1,164 1,164 Insurance 0319 Other Insurance 154,951 152,586 146,556 146,556 0352 Workers Compensation - General 1,024,764 871,066 533,260 533,260 0401 Medicare 175,961 222,351 199,868 199,868 0490 Salary Cost Apply - Intrafund (56,326) 0 (200,000) (200,000) Total Salaries & Benefits 22,143,523 23,863,820 24,788,015 24,788,015

County of Orange A714 FY 2008-2009 Budget Workbook Appendix Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2008-2009 Operating Detail Actual Estimate Proposed Budget Final Budget (1) (2) (3) (4) (5) Services & Supplies 0600 Clothing and Personal Supplies 71,020 80,660 96,415 96,415 0700 Communications 42,457 472,332 123,270 123,270 0701 Telephone/Telegraph - Interfund Transfer 124,818 110,146 130,052 130,052 0900 Food 59 580 1,040 1,040 1000 Household Expense 43,459 69,450 67,025 67,025 1001 Household Expense - Trash 13,947 27,329 36,960 36,960 1100 Insurance 265,075 448,086 389,548 389,548 1300 Maintenance - Equipment 6,630,182 10,593,012 9,849,793 9,849,793 1400 Maintenance - Buildings and Improvements 2,749,707 3,417,901 11,304,482 11,304,482 1402 Minor Alterations and Improvements 5,008 85,805 20,000 20,000 1500 Medical, Dental and Laboratory Supplies 348 2,600 6,500 6,500 1600 Memberships 4,334 7,972 9,029 9,029 1701 Cash Difference 621 1,500 1,500 1,500 1702 Cash Losses 100 50 50 50 1800 Office Expense 223,490 454,984 539,101 539,101 1801 Duplicating Services (RDMD/Reprographics) 13,156 15,920 33,510 33,510 1802 Periodicals and Journals 2,784 4,448 3,298 3,298 1803 Postage 5,000 804 13,100 13,100 1805 Purchasing Stores Office Supplies 56 5,000 5,000 5,000 1806 Printing Costs - Outside Vendors 8,604 11,447 44,880 44,880 1809 Minor Office Equipment to be Controlled 200,042 231,358 281,950 281,950 1900 Professional and Specialized Services 12,277,400 26,396,849 18,898,241 18,898,241 1901 Data Processing Services 0 0 194,252 194,252 1908 Temporary Help 41,708 20,081 71,086 71,086 1911 CWCAP Charges 961,318 900,000 1,067,701 1,067,701 2000 Publications and Legal Notices 11,181 26,200 36,200 36,200 2100 Rents and Leases - Equipment 249,445 336,313 661,270 661,270 2200 Rents and Leases - Buildings and Improvements 490,365 521,150 866,040 866,040 2300 Small Tools and Instruments 73,563 125,118 172,900 172,900 2400 Special Departmental Expense 2,104,006 13,370,114 13,666,839 13,666,839 2405 Optional Benefit Plan 122,065 98,532 114,876 114,876 2600 Transportation and Travel - General 2,708,179 3,060,479 3,702,850 3,702,850 2601 Private Auto Mileage 35,002 32,986 47,205 47,205 2602 Garage Expense 322,482 521,619 497,490 497,490 2603 Executive Car Allowance 7,200 7,200 9,180 9,180 2700 Transportation and Travel - Meetings/ 91,233 173,546 247,800 247,800 Conferences 2800 Utilities 694 996 40,000 40,000 2801 Utilities - Purchased Electricity 205,523 662,130 290,500 290,500 2802 Utilities - Purchased Gas 15,234 24,000 24,000 24,000

A715 County of Orange FY 2008-2009 Budget Workbook Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement Appendix

Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2008-2009 Operating Detail Actual Estimate Proposed Budget Final Budget (1) (2) (3) (4) (5) 2803 Utilities - Purchased Water 207,608 213,246 268,280 268,280 Total Services & Supplies 30,328,472 62,531,944 63,833,213 63,833,213

Fixed Assets 4000 Equipment 0 0 8,631,965 8,631,965 4200 Buildings and Improvements 0 0 12,815,000 12,815,000 Total Fixed Assets 0 0 21,446,965 21,446,965

Miscellaneous 5300 Depreciation 14,547,197 18,000,000 0 0 Total Miscellaneous 14,547,197 18,000,000 0 0 Total Operating Expenses 67,019,192 104,395,763 110,068,193 110,068,193 Net Operating Income (Loss) * 22,800,623 (38,188,458) (38,112,487) (38,112,487)

NON-OPERATING REVENUE 6530 Forfeitures and Penalties 16,064 20,000 13,000 13,000 6610 Interest 8,698,342 6,000,000 4,750,000 4,750,000 6970 State - Other (20,999) 30,000 30,000 30,000 7680 Six-Month Expired (Outlawed) Checks 6,231 0 0 0 7690 Returned Check Charges 3,315 3,000 3,000 3,000 7852 Fixed Asset Sales - Non-Taxable - Resale 0 35,000 50,000 50,000 Total Non-Operating Revenue 8,702,953 6,088,000 4,846,000 4,846,000

NON-OPERATING EXPENSES 1912 Investment Administrative Fees 159,025 177,800 177,800 177,800 3100 Contributions to Non-County Government 0 4,285,714 4,285,714 4,285,714 Agencies 3300 Interest on Bonds 2,787,907 2,502,638 2,168,328 2,168,328 3410 Debt Issuance Costs 97,759 86,665 73,404 73,404 3700 Taxes and Assessments 5,282,060 4,301,402 4,849,090 4,849,090 5400 Loss or Gain on Disposition of Assets (273,838) 4,000 0 0 Total Non-Operating Expenses 8,052,913 11,358,219 11,554,336 11,554,336 Net Non-Operating Income (Loss) 650,041 (5,270,219) (6,708,336) (6,708,336) Income (Loss) Before Contributions & Transfers ** 23,450,664 (35,458,677) (44,820,823) (44,820,823)

CAPITAL ASSETS 4000 Equipment 10,026,663 698,773 8,631,965 8,631,965 4200 Buildings and Improvements North Regional Landfill Operations P560 Olinda - Additional Water Storage 341,398 0 0 0 P561 Brea Soil Removal Project 3,884,372 3,246,758 0 0

County of Orange A716 FY 2008-2009 Budget Workbook Appendix Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2008-2009 Operating Detail Actual Estimate Proposed Budget Final Budget (1) (2) (3) (4) (5) P562 Olinda AbvGrnd Diesel Strg Tank 0 90,780 0 0 P565 Olinda Main Access Road Improvement 0 0 150,000 150,000 P706 OAL Admin Office 0 0 500,000 500,000 P707 OAL Biomitig Install 0 0 350,000 350,000 P708 OAL LFG Probes 0 0 120,000 120,000 P709 Prima Water Tanks 0 0 190,000 190,000 South Regional Landfill Operations P589 Prima Constr Admin/Crew Quarterss 121,942 376,777 5,400,000 5,400,000 P710 Prima Potable Water Connect 0 0 100,000 100,000 P711 Prima Lighting + Power 0 0 150,000 150,000 P813 Prima-Zone 1 Phase C2 Mass Excavation/ 3,973,139 0 0 0 GW Prot P835 Prima Firewater Pump Const 377,125 0 0 0 P992 Prima Zone 1 & 4 Permits/Design/MP 529,587 (157) 0 0 Update P993 Prima Zone 1 CM/CQA/A/P Services 220,613 2,400,000 0 0 Central Regional Landfill Operations P001 FRB-Archeo Paleo 91,448 1,771 0 0 P700 FRB Installation of LFG Probes 0 0 75,000 75,000 P701 FRB Desilting Basin Access 0 0 150,000 150,000 P702 FRB P8 East Flank/Buttress 0 0 2,300,000 2,300,000 P703 FRB CM,CQA Slide/Buttress 0 0 2,200,000 2,200,000 P704 FRB Building Upgrades 0 0 200,000 200,000 P705 FRB Fence 0 0 200,000 200,000 P884 FRB Potable Water System Improvements 4,460 353,246 0 0 P887 FRB CM,CQA,ES Svcs-Ph8 Forward 238,283 610,459 0 0 P888 FRB Ph8 Landslide Backcut Design 146,036 51,007 0 0 P889 FRB Temp Landslide Backcut Excavation 0 0 600,000 600,000 P950 FRB-Westface Rd Realign-Repair/Extend 459,829 0 0 0 P967 FRB Gas Lease Agreement 65,805 0 130,000 130,000 Total Buildings and Improvements 10,454,037 7,130,641 12,815,000 12,815,000 Total Capital Assets 20,480,700 7,829,414 21,446,965 21,446,965

STATEMENT OF CHANGES IN NET ASSETS - UNRESTRICTED Income (Loss) Before Contributions & Transfers 23,450,664 (35,458,677) (44,820,823) (44,820,823) 7805 Capital Contributions 3,950,000 0 0 0 7812 Transfers In - from Funds 2AA-299 2,876,610 13,635,405 14,039,597 14,039,597 4802 Transfers Out - to Funds 2AA-299 (18,963,885) (1,000,000) (9,045,360) (9,045,360) Changes to Reserves - Encumbrance - (Inc)/Dec. (12,189,880) 2,831,873 0 0 Changes to Reserves - Net Assets - Reserved 4,842,007 29,989,952 (14,409,780) (14,409,780) (Inc)/Dec.

A717 County of Orange FY 2008-2009 Budget Workbook Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement Appendix

Enterprise Fund 299 Fiscal Year 2008-2009 Operational Statement

FY 2006-2007 FY 2007-2008 FY 2008-2009 FY 2008-2009 Operating Detail Actual Estimate Proposed Budget Final Budget (1) (2) (3) (4) (5) Changes to Reserves - Net Assets, Invested in (13,747,095) 2,500,000 (4,800,000) (4,800,000) Capital Assets, Net of Related Debt (Inc)/Dec. Increase (Decrease) in Net Assets - Unrestricted (9,781,580) 12,498,553 (59,036,366) (59,036,366) Net Assets - Unrestricted - Beginning of Year 56,319,393 46,537,813 59,036,366 59,036,366 Net Assets - Unrestricted - End of Year 46,537,813 59,036,366 0 0 *Note - Net Operating Loss is overstated in the FY 2008-09 Proposed and Final Budget columns due to budgeted fixed asset expenditures that will be capitalized at year-end.

**Note - Loss Before Contributions and Transfers is overstated in the FY 2008-09 Proposed and Final Budget columns due to budgeted fixed asset expenditures that will be capitalized at year-end.

Columns may not total correctly due to rounding.

County of Orange A718 FY 2008-2009 Budget Workbook