APPORTIONMENT of San Diego LAFCO NET OPERATING COST Auditor s Apportionment Spreadsheet General Cities class 1 1. City of Carlsbad $117,089,256 $117,695,090 $ 64,511 $ 62,032 (2,479) 2. City of Chula Vista 93,377,084 94,817,315 51,447 49,947 (1,473) 3. City of Coronado 32,963,147 33,800,471 18,161 17,815 (346) 4. City of Del Mar 8,414,912 13,937,049 4,637 7,346 2,709 5. City of El Cajon 49,650,984 53,595,546 27,356 28,248 892 6. City of Encinitas 46,924,255 48,634,661 25,853 25,633 (220) 7. City of Escondido 55,006,430 58,600,497 30,306 30,886 580 8. City of Imperial Beach 9,724,157 22,435,960 5,358 11,825 6,467 9. City of La Mesa 30,235,132 31,589,856 16,658 16,650 (8) 10. City of Lemon Grove 8,195,137 8,765,109 4,516 4,620 104 11. City of National City 30,804,652 31,907,346 16,972 16,817 (155) 12. City of Oceanside 95,493,849 93,992,112 52,613 49,539 (3,074) 13. City of Poway 28,411,132 28,415,265 15,653 14,976 (677) 14. City of San Marcos 39,690,108 39,523,665 21,868 20,831 (1,037) 15. City of Santee 23,165,905 23,759,503 12,763 12,523 (240) 16. City of Solana Beach 11,320,706 11,763,548 6,237 6,200 (37) 17. City of Vista 47,734,635 44,309,288 26,300 23,354 (2,946) TOTAL Cities class: $728,201,480 2 $757,542,281 3 $401,209 $399,269 (1,940) 1 The cities class is responsible for 2/7 of San Diego LAFCO annual net operating cost. 2 Source: State Controller s 2010-11 Cities Annual Report. Latest published report as of April 17, 2013. 3 Source: State Controller s 2010-11 Cities Annual Report. Latest published report as of April 17, 2013. Auditor s Apportionment Spreadsheet Page 1 of 4
General Special districts class 4 1. Alpine Fire Protection District $ 3,346,688 $ 3,228,222 $ 2,215 $ 2,087 (128) 2. Bonita-Sunnyside Fire Protection District 2,266,693 2,437,378 1,500 1,576 76 3. Borrego Springs Fire Protection District 1,717,803 1,882,554 1,137 1,217 80 4. Borrego Water District 3,181,775 2,965,524 2,106 1,917 (189) 5. Canebrake County Water District 39,633 47,549 26 31 5 6. Cuyamaca Water District 60,786 61,656 40 40 0 7. Deer Springs Fire Protection District 4,327,101 3,879,552 2,864 2,508 (356) 8. Descanso CSD 362,420 354,277 240 229 (11) 9. Fairbanks Ranch CSD 695,493 691,826 460 447 (13) 10. Fallbrook Healthcare District 1,616,300 1,568,831 1,070 1,014 (56) 11. Fallbrook Public Utility District 24,782,473 23,950,827 16,401 15,485 (916) 12. Greater San Diego RCD 255,672 254,479 169 165 (4) 13. Grossmont Healthcare District 6,112,687 6,002,510 4,045 3,881 (164) 14. Helix Water District 68,421,362 76,808,543 45,281 49,660 4,379 15. Jacumba Community Services District 116,888 135,531 77 88 11 16. Julian Community Services District 282,955 285,321 187 184 (3) 17. Julian Cuyamaca Fire Protection District 993,900 854,519 658 552 (106) 18. Lake Cuyamaca Rec / Park District 847,222 937,534 561 606 45 19. Lakeside Fire Protection District 11,402,533 11,188,085 7,546 7,233 (313) 20. Lakeside Water District 6,875,372 6,674,844 4,550 4,315 (235) 21. Leucadia County Water District 9,251,674 9,491,688 6,123 6,137 14 22. Lower Sweetwater Fire Protection District 334,559 268,432 221 174 (47) 23. Majestic Pines Community Services District 460,613 487,265 305 315 10 24. Mission RCD 76,211 85,774 50 55 5 25. Mootamai Municipal Water District 16,744 16,181 11 10 (1) 26. Morro Hills Community Services District 67,277 66,527 45 43 (2) 27. North County Cemetery District 1,247,271 959,357 825 620 (205) 28. North County Fire Protection District 13,899,027 12,722,418 9,198 8,225 (973) 4 The special districts class is responsible for 2/7 of San Diego LAFCO annual net operating cost. Auditor s Apportionment Spreadsheet Page 2 of 4
General 29. Olivenhain Municipal Water District 42,531,915 43,511,415 28,147 28,131 (16) 30. Otay Municipal Water District 69,312,196 71,880,429 45,870 46,473 603 31. Padre Dam Municipal Water District 49,656,276 51,804,025 32,862 33,493 631 32. Palomar - Pomerado Healthcare District 17,218,376 11,207,224 11,395 7,246 (4,149) 33. Pauma Municipal Water District 15,473 17,211 10 11 1 34. Pauma Valley Community Services District 1,371,089 1,293,235 907 836 (71) 35. Pine Valley Fire Protection District 285,576 240,734 189 156 (33) 36. Pomerado Cemetery District 872,889 924,752 578 598 20 37. Questhaven Municipal Water District 5,850 5,400 4 3 (1) 38. Rainbow Municipal Water District 35,739,965 31,787,924 23,653 20,552 (3,101) 39. Ramona Cemetery District 294,113 246,746 195 160 (35) 40. Ramona Municipal Water District 25,548,828 27,419,461 16,908 17,727 819 41. Rancho Santa Fe CSD 3,113,591 3,375,248 2,061 2,182 121 42. Rancho Santa Fe Fire Protection District 11,308,801 11,357,346 7,484 7,343 (141) 43. Rincon del Diablo Municipal Water District 13,485,958 13,747,153 8,925 8,888 (37) 44. Rincon Ranch CSD 42,817 41,856 28 27 (1) 45. San Diego Rural Fire Protection District 4,791,493 3,445,850 3,171 2,228 (943) 46. San Luis Rey Municipal Water District 73,176 76,850 48 50 2 47. San Miguel Consolidated FPD 17,400,520 17,224,835 11,516 11,136 (380) 48. Santa Fe Irrigation District 19,389,072 19,097,571 12,832 12,347 (485) 49. South Bay Irrigation District 7,788 5,084 6 3 (3) 50. Tri City Hospital District 0 7,986,898 0 5,164 5,164 51. Upper San Luis Rey RCD 20,072 21,937 13 14 1 52. Vallecitos Water District 42,114,825 43,287,337 27,871 27,986 115 53. Valley Center Cemetery District 120,911 116,133 80 75 (5) 54. Valley Center Parks & Recreation 267,438 240,527 177 156 (21) 55. Valley Center Fire Protection District 2,025,508 2,014,690 1,340 1,303 (37) 56. Valley Center Municipal Water District 38,526,586 37,302,394 25,497 24,117 (1,380) 57. Vista Fire Protection District 2,949,893 2,796,768 1,952 1,808 (144) Auditor s Apportionment Spreadsheet Page 3 of 4
General 58. Vista Irrigation District 36,530,567 38,666,402 24,176 24,999 823 59. Whispering Palms CSD 770,086 791,782 510 512 2 60. Wynola Water District 57,447 57,596 38 37 (1) 61. Yuima Water District 7,335,744 7,258,727 4,855 4,693 (162) TOTAL Special districts class: $606,243,971 5 $617,558,744 6 $401,209 $399,269 (1,941) City of San Diego class: 7 $199,634 $200,605 County of San Diego class: 8 $399,269 $401,209 5 Source: State Controller s 2010-11 Special Districts Annual Report; 2010 OSHPD Hospital Annual Financial Data Profile. Latest published report as of April 17, 2013. 6 Source: State Controller s 2010-11 Special Districts Annual Report; 2010 OSHPD Hospital Annual Financial Data Profile. Latest published report as of April 17, 2013. 7 The City of San Diego class is responsible for 1/7 of San Diego LAFCO annual net operating cost. 8 The County of San Diego class is responsible for 2/7 of San Diego LAFCO annual net operating cost. Auditor s Apportionment Spreadsheet Page 4 of 4