Fullerton Joint Union High School District*

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and an audit committee to provide for an independent, transparent view of the manner in which CFD funds and being expended (F.1, F.2) Response: The FJUHSD does not believe that Recommendation R.1 needs be implemented because it is not warranted as to CFD No. 2005-01. Explanation: Based on the explanation herein of the limited extent of CFD No. 2005-01 funding and CFD No. 2005-01 S/T, FJUHSD respectfully submits Recommendation R.1. is not applicable to CFD No. 2005-01. As noted, all Bond proceeds of CFD No. 2005-01 have been expended and CFD No. 2005-01 S/T can only be levied for debt service and costs of administration until the Bonds of CFD No. 2005-01 are retired in 2035. However, FJUHSD, on behalf of CFD No. 2005-01, will provide such information as required by Government Code § 53343.1 when requested by a resident or property owner in FJUHSD. FJUHSD further advises: FJUHSD staff members are professional, responsible, dedicated, and experienced 1. persons, including management-level employees, whose responsibility is to oversee the management of CFD No. 2005-01 and its CFD No. 2005-01 S/T. Therefore CFD No. 2005-01 provides all timely and responsive information desired by residents, property owners in CFD No. 2005-01, or interested third parties. While other public agencies may have multiple CFDs with additional bonds to be 2. issued and receive special taxes greater than debt service and cost of CFD administration, that is not the case with CFD No. 2005-01. It is respectfully submitted that FJUHSD operates and will continue to manage and oversee CFD No. 2005-01 in an open and publicly accessible manner to the extent of the limited CFD No. 2005-01 S/T that will cease in 2035. Annual CFD No. 2005-01 S/T and expenditures are reported annually to the 3. Board of FJUHSD in compliance with Government Code Sections 50075.3 and 53411. On February 15, 2005, CFD No. 2005-01 issued $2,050,000 of the $3,000,000 in bonds that were authorized. Bond proceeds in the amount of $815,292.50 were distributed to FJUHSD and $681,881 was distributed to BPSD. All Bond proceeds have been expended on authorized school facilities. At this point, CFD No. 2005-01 S/T are only used to pay for debt service and costs of administration of CFD No. 2005-01. The annual special tax requirement necessary to cover the debt service and pay for administrative expenses is approximately $163,000 or $1,392 per parcel. Although the maximum allowable special tax per parcel is $1,782, FJUHS is only levying 78.15% of this amount. The FJUHSD has made a conscious effort to actually reduce and then maintain the annual CFD No. 2005-01 S/T at the constant level of $1,392 beginning in 2013/14, when it was lowered from $1,429.82. Annual tax levy information since inception of CFD No. 2005-01 is provided in the table below. Total Annual No. of Parcels Levy per Unit Fiscal Year Levied Levy $181,822.68 $1,554.04 2005/06 117 $1,496.88 117 $175,134.96 2006/07 $1,491.02 $174,449.34 2007/08 117 $1,529.42 $178,942.14 117 2008/09 $1,556.10 117 $182,063.70 2009/10 $1,492.32 $174,601.44 117 2010/11 $1,433.66 2011/12 $167,738.22 117 $1,429.82 $167,288.94 2012/13 117 $1,392.72 $162,948.24 2013/14 Audit report information, as delineated in California Government Code, 1982

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§53343.1, should be made available to the CFD taxpayers on a website after each fiscal year for each CFD number. (F.1, F.2) Response: Recommendation R.2 does not need to be implemented because it is not warranted with respect to CFD No. 2005-01 under the limited facts described herein applicable to CFD No. 2005-01. The community within FJUHSD, including CFD No. 2005-01, has requested neither audit information or the Annual Report as described in Government Code § 53343.1. Explanation: Government Code § 53343.1 states the following: A community facilities district formed after January 1, 1992, shall prepare, if requested by a person who resides in or owns property in district, after the last day of each fiscal year, a separate document titled an "Annual Report." As previously stated, FJUHSD has not received any requests from any residents, or property owners within the boundaries of CFD No. 2005-01 for information relative to specific retention, utilization, expenditure, investment or management of CFD No. 2005- 01 S/T Bond proceeds or special tax revenue allocations. Additionally and as previously stated, FJUHSD provides annual reporting to the Board in compliance with Government Code Sections 50075.3 and 53411 which require the filing of annual reports on all voter- approved special taxes and bonded indebtedness. This reporting provides a breakdown of revenue and expenditures for both bond proceeds as well as annual special taxes. The same information that is be required to be included in an "Annual Report" "if requested by a person who resides in or owns property in district" as required by Government Code § 53343.1, is already being provided annually to the FJUHSD Board. The information is included in the Agenda for the Board Meeting at which it is being reported. The FJUHSD Board Agendas are posted on line at FJUHSD website www.fjuhsd.net. For the past several years this information has been presented to the Board in October or November after the close of the fiscal year on June 30th. In addition, this information is readily available and accessible to the public by contacting FJUHSD. By reason of the limited nature of CFD No. 2005-01 funding of school facilities for FJUHSD and BPSD, the limited extent of the CFD No. 2005-01 S/T to be levied until 2035, the fact that reporting in compliance with Government Code Sections 50075.3 and 53411 is being accomplished, FJUHSD does not believe that Recommendation R.2. needs to be implemented. This election is based on the limited amount of Bonds issued now outstanding, the limited extent of the CFD No. 2005-01 S/T to terminate in 2035 and the reporting being accomplished by FJUHSD. However, in the spirit of transparency and in order to provide community members easier access to information pertaining to CFD No. 2005-01, FJUHSD will post the annual report currently being prepared in compliance with Government Code Sections 50075.3 and 53411 to the FJUHSD website prior to December 31, 2015. If you have any questions, please feel free to contact me at (714) 870-2810. Sincerely, Ronald N. Lebs Assistant Superintendent, Business Services RL/wd Attachment Orange County Grand Jury, 700 Civic Center Drive West, Santa Ana, CA 92701 cc: Kelvin Tsunezumi, Assistant Superintendent, Administrative Services Buena Park School District Shari L. Freidenrich, CPA Exhibit A DID YOU KNOW? Orange County Treasurer - Tax Collector You can avoid late penalties by paying online at ocgov.com/octaxbill and receiving same day credit! Mailed P.O. BOX 1438 . Santa Ana, CA 92702-1438 payments must have a USPS postmark on or before the delinquent date. If you wait until the last day to mail 625 N. Ross Street, Building 11, Room G58, Santa Ana your payment, get your envelope hand-stamped with a postmark to ensure it is timely. Office Hours: 8:00 AM-4:45 PM Monday - Friday Phone Hours: 9:00 AM-4:45 PM (714) 834-3411 If your property is subject to Mello Roos, we have changed the bond descriptions on your tax bill to reflect the actual bond name. Visit our website at ocgov.com/melloroos for details. 2014–15 SECURED PROPERT For Fiscal Year Beginning July 1, 2014 and Ending June 30, 2015 0031166-0031166 PDFE----- 428495 OCT013 PROPERTY LOCATION Information Protected per CA Govt Code Sect 6254.21 21 FRANCES CIR 21 FRANCES CI BUENA PARK BUENA PARK CA 90621-5000 ASSESSED VALUES & EXEMPTIONS AS OF JANUARY 1, 2014 COMPUTED FULL VALUE DESCRIPTION 308,397 TAX LAND 341,603 IMPROVEMENTS - BUILDING OWNER OF RECORD AS OF 12:01 AM, JANUARY 1, 2014 8,757.74 650,000 TOTAL VALUES: Information Protected per CA Govt Code Sect 6254.21 -75.72 -7,000 HOMEOWNER EXEMPTION 8,682.02 643,000 TOTAL NET TAXABLE VALUE: TO PAY BOTH INSTALLMENTS BY 12/10/14 2nd Installment DUE 2/1/15 1st Installment DUE 11/1/14 TAX RATE AREA PARCEL NO. (APN) == + $8,682.02 $4,341.01 $4,341.01 066-591-05 14-002 VOTER APPROVED TAXES AND SPECIAL ASSESSMENTS IMPORTANT INFORMATION TAXES VALUE RATE SERVICE AGENCY 6,430.00 643,000 1,00000 BASIC LEVY RATE 308.18 643,000 .04793 BUENA PARK SCHOOL DIST "Go Green Electronically" and pay your secured tax bill online at no cost using a checking or savings account (echeck) at ocgov.com/cotaxbill. Sign up online at ocgov.com/taxreminder to receive an email reminder of the due 109.56 643,000 .01704 NOCCD 2002 BOND2005R 86.04 643,000 .01338 FULLERTON UNION HS 22.50 643,000 .00350 METRO WATER D-MWDOC Partial payments are not accepted. PHONE NO. SPECIAL ASSESSMENT CHARGES 5.02 Information Protected per CA Govt Code Sect 6254.21 (800)273-5167 MOSQ, FIRE ANT ASSMT (800)273-5167 1.92 VECTOR CONTROL CHG (866)807-6864 10.08 MWD WATER STDBY CHG (888)510-0290 1,392.72 FULLERTON JT UHS DIST CFD 2005-1 316.00 (714)593-7281 OCSD SEWER USER FEE 8,682.02 1.08185 TOTAL CHARGED F074-453 (2012) FOR DETAILS OF TAX TYPES, VISIT OUR WEBSITE AT OCGOV.COM/OCTAXBILL THERE WILL BE A $26 FEE FOR EACH PAYMENT RETURNED UNPAID BY YOUR BANK FOR ANY REASON. RETAIN TOP PORTION FOR YOUR RECORDS - YOUR CANCELLED CHECK IS YOUR RECEIPT ...................... DETACH AND MAIL STUB WITH 2ND INSTALLMENT IN ENVELOPE PROVIDED WRITE YOUR PARCEL NO. ON YOUR CHECK ORANGE COUNTY 2014-15 PROPERTY TAX Pay taxes online by eCheck or by credit card PARCEL NUMBER (APN) DELINQUENT AFTER EFECTANDOISDIRECTANDOIS No Cost APRIL 10, 2015 066-591-05 WC.YE SHEET. CURRENT OWNER: ocgov.com/octaxbill Scan the code to view and pay Information Protected per CA Govt Code Sect 6254.21 your specific parcel online Second Installment DUE FEB 1, 2015 Make checks payable to: County of Orange COUNTY OF ORANGE ATTN: TREASURER-TAX COLLECTOR $4,341.01 P.O. Box 1438 Santa Ana, CA 92702-1438 AMOUNT DUE AFTER 4/10/15 (INCLUDES 10% PENALTY + $23 COST) $4,798.11 98110000000000000000000 0106659105000082014020410150000434101063015000047 DETACH AND MAIL STUB WITH 1ST INSTALLMENT IN ENVELOPE PROVIDED ORANGE COUNTY 2014-15 PROPERTY TAX WRITE YOUR PARCEL NO. ON YOUR CHECK Pay taxes online by eCheck or by credit card PARCEL NUMBER (APN) Y DELINQUENT AFTER Y TO PAY BOTH INSTALLMENTS BY DEC. CHECK No Cost $8,682.02 DECEMBER 10, 2014 066-591-05 DES: NEX PANELPANEL CURRENT OWNER: ocgov.com/octaxbill Scan the code to view and pay Information Protected per CA Govt Code Sect 6254.21 your specific parcel online First Installment DUE NOV 1, 2014 Make checks payable to: County of Orange COUNTY OF ORANGE ATTN: TREASURER-TAX COLLECTOR $4,341.0 P.O. Box 1438 Santa Ana, CA 92702-1438 AMOUNT DUE AFTER 12/10/14 (INCLUDES 10% PENALTY) $4,775.11 0106659105000082014011210140000434101063015000047751100000000000000