Schools
CUSD has $72 million Available to Fix and Maintain Facilities...
What are the funding sources and why is the money not being spent?
This article may not be properly formatted for the Patch- the full article can be read at: CUSDWatch What are the Funding Sources for CUSD Facilities? CUSD has $72 million in funds available to fix and maintain facilities ... why is the money not being spent?
| What are the Funding Sources for CUSD Facilities? CUSD has $72 million in funds available to fix and maintain facilities ... why is the money not being spent? |
| CUSD has collected millions of dollars in special taxes for facilities. So why is the money not being spent to fix and maintain facilities for CUSD students? Where is all this money going? |
Find out what's happening in San Juan Capistranofor free with the latest updates from Patch.
The District's new Financial Transparency Portal allows taxpayers to have more oversight as to how their Mello Roos tax dollars are spent. Money that should be spent to fix and maintain facilities, and increase capacity at overcrowded schools, appears to be accumulating in accounts and is not being spent despite overwhelming facilities needs within the District.
CUSD is already starting the work to ask voters to approve a new school facilities bond. This comes after voters rejected CUSD's $889 million dollar Measure M campaign. Any new school facilities bond will be on top of the $264,384,491 Mello Roos tax debt that CUSD already has.
Find out what's happening in San Juan Capistranofor free with the latest updates from Patch.
The following chart shows what funding CUSD currently has for facilities and gives Mello Roos taxpayers resources for monitoring their tax collection and how their money is being spent.
The POINT: CUSD has the money to fix EVERY failing HVAC system in the district, but is "choosing" NOT to fix and maintain facilities.
The following represents at least $72,3000,233 that are available for facilities that are not being spent. Demand that CUSD provide students with facilities that are adequately maintained.
| 2013 | June 30, 2014 |
June 30, 2015
June 30, 2016
Ending Balance June 30, 2017 $1,700,000
Revenues: $3,012,000
LCFF $3,000,000
Interest $12,000
Expenses: $3,319,568
Books and Supplies $50,000
Rentals, Leases, Repairs and non-capitalized improvements $600,000
Professional Consulting Services and Operating Expenditures $50,000
Buildings and Improvement of Buildings $1,319,568
Equipment $1,300,000
Note: Why are "Deferred Maintenance Funds" being used for books and supplies?
June , 2017 CUSD BOT Meeting Agenda Item #40 BUDGET ADOPTION page 56
The State under Local Control allows Deferred Maintenance funds to be used for any purpose- Tier III Flexibility
SFID GO Bond Series C
Allowable Funding Source for:
Bergeson ES
RH Dana ES
Crown Valley ES
Hidden Hills ES
Laguna Niguel ES
Malcom ES
Moulton ES
Palisades ES
George White ES
Niguel Hills MS
Dana Hills HS
There is no information regarding this GO Bond except the Nov 6, 2013 BOT Meeting reference
$4,903,932
Nov 6, 2013 BOT Meeting page 213
Where did this money go?
What is the current account balance?
Developer Fees
Every School
Expenses: $4,894,114.53
Include Classroom Additions:
SC High
SJH High
Tesoro High
$20,284,980.64
SSFF 1A OPSC
State Fiscal Stabilization Funds
Project Specific
One time Federal Money under the American Recovery and Reinvestment Act
$1,120,782
Where did this money go?
What is the current account balance?
SSFF 47 OPSC
State Fiscal Stabilization Funds
Project Specific
One time Federal Money under the American Recovery and Reinvestment Act
$1,030,499
Where did this money go?
What is the current account balance?
RDA SJC
Allowable Funding Source for:
Ambuehl ES
Del Obispo ES
Kinoshita ES
San Juan ES
Marco Forster MS
Dana Hills HS
The State has dissolved RDA as of 2015
$1,614,759
Where did this money go?
What is the current account balance?
RDA SC
Allowable Funding Source for:
Benedict ES
Concordia ES
Las Palmas ES
Lobo ES
Marblehead ES
Vista Del Mar ES
Bernice Ayer MS
Shorecliffs MS
Vista Del Mar MS
San Clemente HS
The State has dissolved RDA as of 2015
$344,589
Nov 6, 2013 BOT Meeting page 213
Where did this money go?
What is the current account balance?
RDA MV
Allowable Funding Source for:
Barcelona Hills ES
Bathgate ES
Castille ES
Reily ES
Viejo ES
Hankey MS
Newhart MS
Capo Valley HS
The State has dissolved RDA as of 2015
$7,900,200
Where did this money go?
$10,484,548 in Redevelopment Pass Through Funds will be spent for a new STEM classroom building at Newhart Middle School.
See: September 13, 2017 CUSD BOT Meeting Agenda Item #33 page 646
Board Audio at 86:25
NOTE: It is unclear how much money remains in the RDA MV account.
87-1 MV/AV
Assessment Ends 2020
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A- 205
Allowable Funding Source for:
Barcelona Hills ES
Bathgate ES
Canyon Vista ES
Castille ES
Oak Grove ES
Reily ES
Viejo ES
Wood Canyon ES
Aliso Viejo MS
Don Juan Avilia K8
Newhart MS
Aliso Niguel HS
Capo Valley HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$10,197,218
$29,703,169
| 9,883,666 | Special Tax Fund |
| 1 | Interest |
| 4 | Principal |
| 523,609 | Special Reserve Fund |
| 3,576,000 | Reserve account |
| 521,006 | Admin |
| 533,916 | Project Procurement |
| 14,664,968 | Bond Call Procurement |
$37,680,870
| 10,065,133 | Special Tax Fund |
| 96,189 | Interest |
| 5 | Principal |
| 2,106,533 | Special Reserve Fund |
| 3,576,000 | Reserve account |
| 124,755 | Admin |
| 408,933 | Project Procurement |
| 21,290,910 | Bond Call Procurement |
Where did this money go?
This CFD has been terminated - the over collection of taxes should have been returned to taxpayers; but CUSD and the Cities of Aliso Viejo and Mission Viejo have agreed to spend $10,971,106 for a new STEM classroom building at Aliso Niguel HS.
See: September 13, 2017 CUSD BOT Meeting Agenda Item #33 page 646
Board Audio at 86:25
88-1 RSM
Assessment Ends 2014
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A- 206
Allowable Funding Source for:
Arroyo Vista ES
Tiejeras Creek ES
Arroyo Vista MS
Las Flores MS
Tesoro HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$885,824
Nov 6, 2013 BOT Meeting page 213
$708,064
The final balance was transferred to CUSD to be used for any purpose page 3
Where did this money go?
What is the current account balance?
90-1 Coto de Caza
Assessment Levied when building permits are issued.
Allowable Funding Source for:
Tijeras Creek ES
Wagon Wheel ES
Los Flores MS
Tesoro HS
$2,015,892
Nov 6, 2013 BOT Meeting page 213
Where did this money go?
What is the current account balance?
90-2 IA Talega
Bonds mature 2033. Tax Term 2044-45
Allowable Funding Source for:
Vista Del Mar ES
Vista Del Mar MS
San Clemente HS
San Juan Hills HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$1,082,518
$4,377,609
| 2,369,799 | Special Tax Fund |
| 281,346 | Admin |
| 1,726,463 | Surplus School Facilities Fund |
$4,705,524
| 2,554,593 | Special Tax Fund |
| 233,282 | Admin |
| 1,917,648 | Surplus School Facilities Fund |
$4,629,273
| 2,581,632 | Special Tax Fund |
| 203,897 | Admin |
| 1,843,740 | Surplus School Facilities Fund |
| 4 | Interest |
90-2 Talega
Bonds mature 2032. Tax Term 2041-42
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A- 207 and 208
Allowable Funding Source for:
Vista Del Mar ES
Vista Del Mar MS
San Clemente HS
San Juan Hills HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$5,090,802
$13,579,947
| 2,149,002 | Special Tax Fund |
| 11 | Other Investment earnings |
| 7,322,422 | Special Reserve Fund |
| 1,970,249 | Reserve Account |
| 761,306 | Admin |
| 1,376,388 | Redemption Account |
| 7,121,322 | Surplus School Facilities Fund |
$13,259,677
| 2,129,274 | Special Tax Fund |
| 52,120 | Interest |
| 1 | Principal |
| -0- | Other Investment earnings |
| 6,965,124 | Special Reserve Fund |
| 1,970,249 | Reserve Account |
| 766,458 | Admin |
| 1,376,451 | Redemption Account |
| -0- | Surplus School Facilities Fund |
$7,035,585
| 2,581,632 | Special Tax Fund |
| -0- | Interest |
| -0- | Principal |
| -0- | Other Investment earnings |
| -0- | Special Reserve Fund |
| 1,970,249 | Reserve Account |
| 441,651 | Admin |
| 6 | Redemption Account |
| -0- | Surplus School Facilities Fund |
| 10 | Bond Fund |
| 4,524,025 | Surplus Fund |
Talega CFD Study Area 1500 can enroll in San Juan Hills or San Clemente.
The following is a Statement from Laura Ferguson Talega Residents for Fair Taxation:
Talega students have the legal right to attend either San Clemente High School or San Juan Hills High School.
They cannot be denied a seat at either school.
Per CA Govt. Code Sect. 53312.7 taxpayers who funded facilities with Mello-Roos cannot be turned away. CUSD changed the boundary a decade or so ago for Talega from SJHHS to SCHS. Due to the large amounts ($20M at each high school) of Talega special taxes (Mello Roos) that CUSD spent on SJHHS and SCHS --this includes $10M in surplus Talega special taxes (the amount overcollected that was never "refunded" back to the taxpayers (despite CUSD declaring years ago that Talega taxpayers had already met their funding obligations for facilities per the Mitigation and Formation Agreements) being used now for the new two-story, 24 classroom buildings being built each at SJHHS and SCHS, Talega students have choice. A couple years ago when members of our Talega Residents for Fair Taxation citizens advoacy group met with Supe Vital, she shared how she believed once the road opened that about half of Talega kids would want probably choose SJHHS and the other half SCHS. Both great schools to choose from; however, if you choose SJHHS you have to go through School of Choice and there is no way around it at this time.
My above comment pertains to the $20M Talega Mello Roos spent on SJHHS for construction as well as another $20M Talega Mello Roos spent on SCHS.
CUSD does not want Talega kids going to SJHHS, it’s been obvious for years. RMV was not required to build a high school. Those kids will attend SJHHS and Tessoro without paying any special taxes to mitigate their impact on CUSD schools. Ladera kids received correspondence from the district for their kids to have choice to attend SJHHS or Tessoro. Talega was not afforded the same courtesy.
San Clemente families with no notice from CUSD will not have a choice in schools UNLESS they apply through School of Choice – as last priority if the Board Policy Changes on January 25, 2017.
San Clemente families appear to have 2 choices:
- Apply via school of choice window. Get in the school. They cannot be denied. Talega generates only 600 kids and by law can attend either high school in which their mello roos was used to fund the school facilities. Plus they also pay the ad valorem tax every homeowner pays, so pay twice as much.
- If they miss the window (which it appears many will because CUSD is not properly informing parents, nor are many parents aware of the law), sue the district to gain access
Make sure every SC Family knows their legal rights and Like Ladera, can have a choice in Schools.
Spread the Word- School of Choice opens February 1, 2018
92-1 Las Flores
Assessment Ends 2023
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A- 209
Allowable Funding Source for:
Los Flores ES
Los Flores MS
Tesoro HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$6,417,529
$9,913,729
| 2,406,038 | Special Tax Fund |
| 386,369 | Admin |
| 7,121,322 | Surplus School Facilities Fund |
$10,001,575
| 2,435,141 | Special Tax Fund |
| 376,271 | Admin |
| 7,190,161 | Surplus School Facilities Fund |
$10,182,904
| 1,965,637 | Special Tax Fund |
| 360,194 | Admin |
| 7,857,072 | Surplus School Facilities Fund |
Tesoro High School Building D Paul C Miller Contract: April 19, 2017 CUSD BOT Meeting Agenda Item #6 page 158 $9,410,000 Paid for: Capital Facilities - Special Reserve Capital Outlay- CFD 92-1 and CFD 98-2
92-1 Mello Roos Taxpayers should be entitled to attend Tesoro HS since their tax money built these facilities- however- students in the new Ranch Developments of Sendero and Esencia are being given priority over Ladera Ranch taxpayers who are being forced to go to San Juan Hills HS instead.
94-1 RSM II
Assessment Ends 2014
Allowable Funding Source for:
Arroyo Vista ES
Tiejeras Creek ES
Arroyo Vista MS
Las Flores MS
Tesoro HS
$1,825,563
Memorandum Aug 4, 4014 Termination of Special Tax 94-1
Any remaining funds may be retained by CUSD for administrative expenses and authorized school facilities
Where did this money go?
What is the current account balance?
98-1A Pacifica San Juan
No Bonds Issued. Tax Term Ends 2044-45
Allowable Funding Source for:
Ambuhel ES
Marco Forster MS
San Juan Hills HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$1,721,241
Does not give ending year balance collected $477,566
$4,705,524
| 2 | Special Tax Fund |
| 11 | Other Investment Earnings |
| -0- | Interest |
| -0- | Principal |
| (4,950) | Public Facilities |
| (5,670) | Professional Services |
$2,327,310
| 226,596 | Special Tax Fund |
| 13 | Bond Fund |
| -0- | Other Investment Earnings |
| 1 | Interest |
| -0- | Principal |
| -0- | Public Facilities |
| -0- | Professional Services |
| 438,718 | Reserve Account |
| 101,123 | Admin |
| 1,560,860 | School Facilities Account |
98-2 Ladera
Bonds mature in 2033. Tax Term ends 2040
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A-
Allowable Funding Source for:
Chaparral ES
Ladera Ranch ES
Oso Grande ES
Ladera Ranch MS
San Juan Hills HS
Tesoro HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$1,969,656
$16,203,948
| 7,699,481 | Special Tax Fund |
| 2 | Interest |
| 2 | Principal |
| 2,601,427 | Reserve |
| 787,363 | Admin |
| 5,115,674 | Special Reserve Fund |
$17,448,966
| 18 | 2006 Special Tax Fund |
| 7,698,298 | 2015 Special Tax Fund |
| -0- | Interest |
| -0- | Principal |
| 2,601,427 | Reserve |
| 523,776 | 2006 Admin |
| 125,426 | 2015 Admin |
| 4,299,933 | Special Reserve Fund |
| 2,199,951 | Surplus School Facilities Account |
$16,065,733
| 18 | 2006 Special Tax Fund |
| 6,449,280 | 2015 Special Tax Fund |
| -0- | Interest |
| -0- | Principal |
| 8 | Debt Service Account |
| 2,604,780 | Reserve |
| 374,828 | 2006 Admin |
| 131,414 | 2015 Admin |
| 2,570,800 | Special Reserve Fund |
| 3,934,605 | Surplus School Facilities Account |
Tesoro High School Building D Paul C Miller Contract: April 19, 2017 CUSD BOT Meeting Agenda Item #6 page 158 $9,410,000 Paid for: Capital Facilities - Special Reserve Capital Outlay- CFD 92-1 and CFD 98-2
98-2 Mello Roos Taxpayers should be entitled to attend Tesoro HS since their tax money built these facilities- however- students in the new Ranch Developments of Sendero and Esencia are being given priority over Ladera Ranch taxpayers who are being forced to go to San Juan Hills HS instead.
2004-1 Rancho Madrina
Bonds mature in 2034. Tax Term ends 2043-44
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A-203
Allowable Funding Source for:
Ambuehl ES
Marco Forster HS
San Juan Hills HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
$31,060
$2,836,857
| 499,341 | Special Tax Fund |
| 657,826 | Reserve |
| 279,990 | Admin |
| 24,762 | School Facilities Sub Account |
| 1,374,939 | Surplus Fund |
$2,532,299
| 505,531 | Special Tax Fund |
| -0- | Reserve |
| 295,238 | Admin |
| -0- | School Facilities Sub Account |
| 1,731,530 | Surplus Fund |
$2,199,492
| 363,204 | Special Tax Fund |
| -0- | Reserve |
| 319,808 | Admin |
| -0- | School Facilities Sub Account |
| 1,516,419 | Surplus Fund |
2005-1 Whispering Hills
Tax term ends2043-2044
California Mello-Roos Community Facilities Districts Yearly Fiscal Status Reports page A- 204
Allowable Funding Source for:
Ambuehl ES
Marco Forster HS
San Juan Hills HS
Expenditures show that CUSD was collecting substantially more taxes then it was spending on facilities for students.
FIRST BONDS ISSUED 2013
$1,566,033
| 388,924 | Special Tax Fund |
| 741,262 | Reserve |
| 42,825 | Admin |
| 17,796 | Surplus School Facilities Fund |
| 342,247 | City Facilities Account |
| 32,978 | Incremental Payment Fund |
$2,021,703
| 685,543 | Special Tax Fund |
| 747,983 | Reserve |
| 66,178 | Admin |
| 146,795 | Surplus School Facilities Fund |
| 342,268 | City Facilities Account |
| 32,978 | Incremental Payment Fund |
$8,310,415
| 668,042 | Special Tax Fund |
| 1,656,777 | Reserve |
| 81,788 | Admin |
| 521,321 | Surplus School Facilities Fund |
| 81 | City Facilities Account |
| -0- | Incremental Payment Fund |
| 5,480,414 | School Facility Project Subaccount |
A 2015 Orange County Grand Jury Report that found that CUSD was engaged in the "over-collection" of Mello Roos taxes, and that their was very little oversight as to how the money was being spent.
CUSD Mello Roos debt $264,384,491
| CURRENT BUILDING PROJECTS San Juan Hills HS Building J Paul C Miller Contract: September 29, 2016 $8,988,888.00 San Clemente High School Building 800 Paul C Miller Contract: September 28, 2016 CUSD BOT Meeting Agenda Item #17 page 169 $9,410,000 Paid for: Capital Facilities - Special Reserve Capital Outlay- CFD 90-2 Tesoro High School Building D Paul C Miller Contract: April 19, 2017 CUSD BOT Meeting Agenda Item #6 page 158 $9,410,000 Paid for: Capital Facilities - Special Reserve Capital Outlay- CFD 92-1 and CFD 98-2 : Developer Fees, state funding, and County of Orange CFD's |
November 6, 2013 CUSD BOT Meeting Agenda Item #2 Facilities Funding page 212(a) Funding Sources for Facilities. This chart shows all District Facilities funds, the beginning balance, and estimated yearly deposits.
November 6, 2013 CUSD BOT Meeting Agenda Item #2 Facilities Funding page 212(b) This spreadsheet shows the sites that are eligible in each fund.
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