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HomeMy WebLinkAbout19-01 TCSD Resolution RESOLUTION NO. CSD 19-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2018-19 ANNUAL OPERATING BUDGETS THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The purpose of this review is to conduct an analysis of revenues and expenditures to ensure that the Temecula Community Services District (TCSD) maintains a prudent and healthy fiscal position. Section 2. That each year a Mid-Year review is conducted of all Temecula Community Services (TCSD)operating budgets. Section 3. That the Mid-Year review has been completed and the recommended adjustments are reflected in the schedules attached hereto as Exhibit A. Section 4. That the Fiscal Year 2018-19 TCSD operating budgets are amended in accordance with the attached schedules. PASSED, APPROVED, AND ADOPTED by the Board of Directors of the Temecula Community Services District of the City of Temecula this 26th day of F ruary, 2019. /r______ __Z James Stewart, President ATTEST: Randi Johl, Secretary [SEAL] 1 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl, Secretary of the Temecula Community Services District of the City of Temecula, do hereby certify that the foregoing Resolution No. CSD 19-01 was duly and regularly adopted by the Board of Directors of the Temecula Community Services District of the City of Temecula at a meeting thereof held on the 26th day of February, 2019,by the following vote: AYES: 5 BOARD MEMBERS: Edwards, Rahn, Schwank, Stewart, Naggar NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None Randi Johl, Secretary 2 EXHIBIT A a-_ City of Temecula ( it_eCtc4 1 Fiscal Year 2018 19 Mid-Year Adjustments TEMECULA COMMUNITY SERVICES DISTRICT-ALL FUNDS COMBINED %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Fund Fund 190 Citywide Operations 9,818,319 10,416,057 4,382,751 10,617,070 201,013 1.9% Fund 192 Service Level B 1,003,906 704,245 41,992 705,245 1,000 0.1% Funds 501-530 Service Level C 1,621,678 1,599,060 - 1,605,430 6,370 0.4% Fund 194 Service Level D 7,709,215 8,013,790 64,728 8,014,790 1,000 0.0% Fund 195 Service Level R 6,227 5,832 265 5,932 100 1.7% Fund 196 Service Level L 250,108 249,570 3,746 251,570 2,000 0.8% Fund 197 Library 881,552 770,650 223,944 775,287 4,637 0.6% Total Revenues and Other Sources 21,291,004 21,759,204 4,717,427 21,975,324 216,120 1.0% Expenditures by Fund Fund 190 Citywide Operations 10,029,441 11,264,604 5,091,641 11,490,475 225,871 2.0% Fund 192 Service Level B 911,766 789,201 379,466 789,201 - 0.0% Funds 501-530 Service Level C 1,406,394 1,553,143 675,862 1,553,143 - 0.0% Fund 194 Service Level D 7,843,262 8,078,891 45,196 8,078,891 - 0.0% Fund 195 Service Level R 2,847 9,663 2,800 9,663 - 0.0% Fund 196 Service Level L 231,793 247,276 84,433 247,276 - 0.0% Fund 197 Library 783,312 994,139 266,825 994,139 0 0.0% Total Expenditures and Other Financing Uses 21,208,815 22,936,917 6,546,223 23,162,788 225,871 1.0% Excess of Revenues Over(Under)Expenditures 82,189 (1,177,713) (1,828,796) (1,187,464) (9,751) 0.8% Fund Balance,Beginning of Year 3,829,393 3,911,582 3,911,582 - 0.0% Fund Balance,End of Year 3,911,582 2,733,870 2,724,118 (9,751) -0.4% Fund Description The Temecula Community Services District is a separate governmental entity created to provide Parks and Recreation services as well as the maintenance of parks and facilities,residential street lights,slopes,refuse and recycling,maintenance of rural roads,lake park maintenance,and library services. i _ City of Temecula C--(---"4gi Fiscal Year 2018-19 Mid-Year Adjustments Fund: 190 CITYWIDE OPERATIONS 2018-19 Year to Date 2018-19 %Change 2017-18 Current Actuals Revised Increase/ From Description Actuals Budget 12-31-18 Budget (Decrease) Current Revenues by Department General Operations 5,815,208 6,249,095 3,023,253 6,435,366 186,271 3.0% Senior Center 67,178 109,727 5,032 112,350 2,623 2.4% Community Recreation Center 336,171 364,984 38,919 371,523 6,539 1.8% Recreation 269,170 267,987 46,820 267,587 (400) -0.1% Temecula Community Center 93,023 94,660 22,011 94,660 - 0.0% Temecula History Museum 90,684 97,585 10,058 99,945 2,360 2.4% Aquatics 391,999 437,374 108,360 416,443 (20,931) -4.8% Sports 411,674 435,772 136,664 440,563 4,791 1.1% Temecula Children's Museum 161,785 20,732 230 20,732 - 0.0% Community Theater 675,276 757,604 271,414 773,304 15,700 2.1% Cultural Arts 51,928 59,872 757 59,572 (300) -0.5% Civic Center Conference Center 47,852 41,214 12,669 41,214 - 0.0% Human Services 47,192 49,036 8,749 53,396 4,360 8.9% Margarita Recreation Center 9,666 30,336 234 30,336 0.0% Jefferson Recreation Center - 10,155 78 10,155 - 0.0% Contract Classes 1,194,732 1,113,834 696,016 1,113,834 - 0.0% Park Rangers 41,764 42,076 374 42,076 - 0.0% Responsible Compassion 113,016 234,014 1,111 234,014 - 0.0% Total Revenues and Other Sources 9,818,319 10,416,057 4,382,751 10,617,070 201,013 1.9% Expenditures by Department General Operations 2,242,444 2,521,310 927,153 2,578,270 56,960 2.3% Senior Center 348,797 518,044 224,926 523,096 5,052 1.0% Community Recreation Center 965,364 1,053,232 493,312 1,065,846 12,614 1.2% Special Events 843,889 1,057,420 579,314 1,094,979 37,559 3.6% Temecula Community Center 197,287 235,293 108,417 238,842 3,549 1.5% Temecula History Museum 363,666 424,247 209,036 430,827 6,580 1.6% Aquatics 901,743 1,028,636 460,291 1,057,711 29,075 2.8% Sports 292,434 329,651 91,216 331,977 2,326 0.7% Temecula Children's Museum 270,381 107,325 44,962 107,325 - 0.0% Community Theater 1,304,237 1,339,963 643,287 1,400,963 61,000 4.6% Cultural Arts 238,268 244,889 100,349 246,619 1,730 0.7% Civic Center Conference Center 72,494 88,409 41,997 88,785 376 0.4% Human Services 175,756 218,252 112,229 218,541 289 0.1% Margarita Recreation Center 122,681 157,041 60,623 159,297 2,256 1.4% Jefferson Recreation Center 33,800 52,571 22,512 52,571 - 0.0% Contract Classes 932,015 854,274 415,087 854,681 407 0.0% Park Rangers 175,293 216,215 133,898 216,215 - 0.0% Responsible Compassion 548,892 817,832 423,032 823,930 6,098 0.7% Total Expenditures and Other Financing Uses 10,029,441 11,264,604 5,091,641 11,490,475 225,871 2.0% Excess of Revenues Over(Under)Expenditures (211,122) (848,547) (708,891) (873,405) (24,858) 2.9% Fund Balance,Beginning of Year 1,138,706 927,584 927,584 - 0.0% Fund Balance,End of Year 927,584 79,037 54,179 (24,858) -31.5% Fund Description City of Temecula �cr74Fiscal Year 2018-19 Mid-Year Adjustments Citywide Operations reflects the collection of the Special Tax(Measure C) charged to households for recreation programs as well as fees for classes and activities.Accounts for facility operations, maintenance,and community recreation programs.Measure C was approved by residents in 1997 at a rate of$74.44 per parcel for the purpose of maintaining the City's parks,recreation facilities,arerial street lighting and traffic signals. The Special Tax revenue is allocated equally between TCSD and the General Fund to fund both recreation programs and parks maintenance. e City of Temecula Fiscal Year 2018-19 �{/j�;' �{ Mid-Year Adjustments Fund: 192 SERVICE LEVEL B-STREET LIGHTING %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 640,812 641,384 3,903 641,384 - 0.0% Funding From Measure S 360,251 62,661 37,535 62,661 - 0.0% Use of Money and Property Investment Interest 2,842 200 554 1,200 1,000 500.0% Total Revenues and Other Sources 1,003,906 704,245 41,992 705,245 1,000 0.1% Expenditures by Category Personnel 17,329 21,451 10,699 21,451 - 0.0% Operations and Maintenance 894,437 767,750 368,767 767,750 0.0% Total Expenditures and Other Financing Uses 911,766 789,201 379,466 789,201 - 0.0% Excess of Revenues Over(Under)Expenditures 92,140 (84,956) (337,474) (83,956) 1,000 -1.2% Fund Balance,Beginning of Year 169,048 261,188 261,188 - 0.0% Fund Balance,End of Year 261,188 176,232 177,232 1,000 0.6% Fund Description Service Level B reflects the collection of benefit assessments charged to property owners. Service Level B includes only those parcels within residential subdivisions that receive residential street lighting services. This service level includes operational,administrative, maintenance and utility costs of residential street lights. a City of Temecula —/�--�1 Fiscal Year 2018 19 / Mid-Year Adjustments Funds:501-530 SERVICE LEVEL C-LANDSCAPE/SLOPE MAINTENANCE %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 1,603,366 1,586,430 - 1,586,430 - 0.0% Use of Money and Property Investment Interest 18,182 12,630 3,758 19,000 6,370 50.4% Reimbursements Reimbursements 130 - - - - 0.0% Total Revenues and Other Sources 1,621,678 1,599,060 1,605,430 6,370 0.4% Expenditures by Category Personnel 88,802 67,427 30,676 67,427 - 0.0% Operations and Maintenance 1,317,592 1,485,716 645,186 1,485,716 - 0.0% Total Expenditures and Other Financing Uses 1,406,394 1,553,143 675,862 1,553,143 - 0.0% Excess of Revenues Over(Under)Expenditures 215,284 45,917 (675,862) 52,287 6,370 13.9% . Fund Balance,Beginning of Year 1,440,507 1,655,791 1,655,791 - 0.0% Fund Balance,End of Year 1,655,791 1,701,708 1,708,078 6,370 0.4% Fund Description Service Level C Fund reflects the collection of benefit assessments charged to property owners for the purpose of providing perimeter landscaping and slope maintenance throughout the City. Service Level C assesses only those parcels within residential subdivisions receiving TCSD perimeter landscaping and slope maintenance and are separated into 32 zones. The rate levels for Zones 6 and 29, are subject to a Consumer Price Index-Urban Consumers(CPI-U)annual inflator while all other rate levels will not increase. Zones 30-32 will not be assessed,as the property owners have elected to have the landscaping maintained by the respective Homeowner's Associations(HOAs). 1__ City of Temecula .---;1 Fiscal Year 2018-19 / Mid-Year Adjustments Fund: 194 SERVICE LEVEL D-REFUSE AND RECYCLING %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 7,680,091 7,991,790 49,324 7,991,790 - 0.0% Recycling Program 17,906 18,000 14,711 18,000 - 0.0% Use of Money and Property Investment Interest 11,219 4,000 692 5,000 1,000 25.0% Total Revenues and Other Sources 7,709,215 8,013,790 64,728 8,014,790 1,000 0.0% Expenditures by Category Personnel 112,551 70,247 35,125 70,247 - 0.0% Operations and Maintenance 7,730,711 8,008,644 10,071 8,008,644 - 0.0% Total Expenditures and Other Financing Uses 7,843,262 8,078,891 45,196 8,078,891 - 0.0% Excess of Revenues Over(Under)Expenditures (134,047) (65,101) 19,532 (64,101) 1,000 -1.5% Fund Balance,Beginning of Year 428,535 294,488 294,488 - 0.0% Fund Balance,End of Year 294,488 229,387 230,387 1,000 0.4% Fund Description Service Level D Fund is used to collect benefit assessments charged to property owners for the purpose of providing refuse collection,recycling, and street sweeping throughout the City,which is provided by CR&R. In addition,Service Level D has received grants to increase recycling efforts Citywide. LL: City of Temecula '` Fiscal Year 2018-19 Mid-Year Adjustments Fund:C.--------'4"..eatiAll 195 SERVICE LEVEL R-STREET/ROAD MAINTENANCE %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 5,619 5,532 202 5,532 - 0.0% Use of Money and Property Investment Interest 608 300 63 400 100 33.3% Total Revenues and Other Sources 6,227 5,832 265 5,932 100 1.7% Expenditures by Category Operations and Maintenance 2,847 9,663 2,800 9,663 - 0.0% Total Expenditures and Other Financing Uses 2,847 9,663 2,800 9,663 - 0.0% Excess of Revenues Over(Under)Expenditures 3,380 (3,831) (2,535) (3,731) 100 -2.6% Fund Balance,Beginning of Year 23,411 26,791 26,791 - 0.0% Fund Balance,End of Year 26,791 22,960 23,060 100 0.4% Fund Description Service Level R Fund reflects the operational, administrative, construction and maintenance costs for certain unpaved roads that become inaccessible after inclement weather. Zone R-1 provides service in the Nicolas/Liefer Road area. The maximum rate that can be charged for Zone R-1 for an improved parcel is$115.26 and for an unimproved parcel is$57.62. City of Temecula q Fiscal Year 2018-19 Mid-Year Adjustments Fund: 196 SERVICE LEVEL L-HARVESTON LAKE PARK MAINTENANCE %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 239,939 241,870 - 241,870 - 0.0% Harveston Lake Boat Revenue 4,150 4,200 2,824 4,200 - 0.0% Recovery of Prior Year Expense 1,473 - - - - 0.0% Use of Money and Property Investment Interest 4,546 3,500 923 5,500 2,000 57.1% Total Revenues and Other Sources 250,108 249,570 3,746 251,570 2,000 0.8% Expenditures by Category Personnel 18,921 17,706 7,825 17,706 - 0.0% Operations and Maintenance 212,872 229,570 76,608 229,570 - 0.0% Total Expenditures and Other Financing Uses 231,793 247,276 84,433 247,276 - 0.0% Excess of Revenues Over(Under)Expenditures 18,315 2,294 (80,686) 4,294 2,000 87.2% Fund Balance,Beginning of Year 384,353 402,668 402,668 - 0.0% Fund Balance,End of Year 402,668 404,962 406,962 2,000 0.5% Fund Description Service Level L Fund reflects the benefit assessments charged to property owners for the purpose of maintaining the Harveston Lake Park. Expenditures include operational,administrative and maintenance costs. L City of Temecula /�/ --� Fiscal Year 2018 19 " - / Mid-Year Adjustments Fund:` 197 LIBRARY FUND %Change 2018-19 Year to Date 2018-19 From 2017-18 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-18 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Library Funding From GF/Measure 5 770,734 662,527 165,632 662,527 - 0.0% Printing and Copies 21,107 23,760 8,105 23,760 - 0.0% Facilities Rentals 4,830 12,863 11,303 15,000 2,137 16.6% Fines and Forfeitures Fines and Fees 78,582 66,000 38,218 69,000 3,000 4.5% Lost and Damaged Materials (494) 3,000 (153) - (3,000) -100.0% Miscellaneous Miscellaneous 3,762 - - - Use of Money and Property Investment Interest 3,031 2,500 840 5,000 2,500 100.0% Total Revenues and Other Sources 881,552 770,650 223,944 775,287 4,637 0.6% Expenditures by Category Personnel 82,406 88,003 45,304 88,003 - 0.0% Operations and Maintenance 700,906 906,136 221,521 906,136 0 0.0% Total Expenditures and Other Financing Uses 783,312 994,139 266,825 994,139 0 0.0% Excess of Revenues Over(Under)Expenditures 98,240 (223,489) (42,881) (218,852) 4,637 -2.1% Fund Balance,Beginning of Year 244,833 343,073 343,073 - 0.0% Fund Balance,End of Year 343,073 119,584 124,221 4,637 3.9% Fund Description Library Fund is used to account for the maintenance and operations of the Ronald H.Roberts Temecula Public Library on Pauba Road.