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EXHIBIT A <br />August 4, 2014 <br />Unfunded Prior -Year Pass - Through Payments (ROPS 14 -15B) <br />Dolinka Group, LLC on behalf of Affected Taxing Entities <br />Page 5 of 5 <br />Attachments: <br />Attachment #1 — Ordinance 2809 <br />a. On October 18, 2010 the City of Santa Ana ( "City ") approved and adopted <br />Ordinance 2809 thereby eliminating the time limit to incur indebtedness for both <br />project areas. As evident by Section 1 (D), the City acknowledged the <br />requirement to commence statutory payments in accordance with Health and <br />Safety Code 33607.7. After review of historical records, it was determined that <br />only two (2) affected taxing entities have executed pre -1994 pass- through <br />agreements. <br />II. Attachment #2 — Health and Safety Code ( "HSC ") 33607.7(a) <br />a. In accordance with HSC 33607.7 (a), the elimination of the time limit to incur <br />indebtedness by Ordinance 2809 shall trigger HSC 33607.7 payments to all <br />ATEs without contractual pass- through agreements. <br />III. Attachment #3 — Health and Safety Code ( "HSC') 33607.7 (c) <br />a. In accordance with HSC 33607.7 (c) the adjusted base year is to be identified as <br />fiscal year in which the time limitation would have taken effect prior to the <br />amendment. Additionally, HSC 33607.7 payments commence the first fiscal year <br />following the adjusted base year. <br />IV. Attachment #4 - Calculation of ATE Amounts <br />a. The attached documents are the detailed calculations of HSC 33607.7 payments <br />owed to each ATE. Due to the fact that no HSC 33607.7 payments were paid <br />between fiscal year 2004/2005 — 2010/2011 these amounts also represent the <br />Unfunded Prior Year Pass Through Payments. <br />4 -15 <br />