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Home My WebLink About2024-01 TCSD ResolutionRESOLUTION NO. CSD 2024-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2023-24 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 2023-24 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 27t" day of February, 2024. ATTE Randi o , Secretary [SEAL] 1 Zak Schwank, President 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 2024-01 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 27 h day of February, 2024, by the following vote: AYES: 4 BOARD MEMBERS: NOES: 0 BOARD MEMBERS: ABSTAIN: 0 BOARD MEMBERS ABSENT: 0 BOARD MEMBERS: 1 Alexander, Kalfus, Schwank, Stewart None None None Randi Johl, Secretary 1 EXHIBIT A 1 Temecula Community Services District 1 Aft e c City of Temecula Fiscal Year 2023-24 Quarterly Budget Report FUND: 190 - TEMECULA COMMUNITY SERVICES DISTRICT FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Taxes and Franchises Special Tax (Measure C) 1,928,969 1,916,505 18,249 1,916,505 0 0.0 % Licenses, Permits and Service Charges Contract Classes 961,966 1,200,000 638,803 1,200,000 0 0.0 % Classes/Activities 64,186 52,890 36,593 67,640 14,750 27.9 % Facility Rentals 480,329 345,571 210,398 373,650 28,079 8.1 % Aquatics 201,975 212,216 123,707 222,966 10,750 5.1 % Museum Admissions 96,876 94,485 53,345 94,335 (150) -0.2 % Theater Admissions 314,583 285,000 164,086 295,000 10,000 3.5 % Sports Leagues & Tournaments 226,819 182,365 128,005 239,243 56,878 31.2 % Day Camps 127,288 79,540 12,379 116,721 37,181 46.7 % Use of Money and Property Investment Interest 36,449 0 2,819 3,947 3,947 100.0 % Other 0 0 3,117 0 0 0.0 % Reimbursements Other Reimbursements 123,042 85,845 18,077 93,077 7,232 8.4 % Operating Transfers In Operating Transfers In 500,000 0 0 0 0 0.0 % Contribution From Measure S 10,295,571 14,304,232 0 13,254,402 (1,049,830) -7.3 % Miscellaneous Miscellaneous 105,371 68,274 30,771 74,851 6,577 9.6 % Total Revenues and Other Sources 15,463,424 18,826,923 1,440,349 17,952,337 (874,586) -4.6 % Expenditures by Category Salaries & Benefits 9,574,969 11,074,092 5,037,448 11,074,092 0 0.0 % Operations & Maintenance 4,272,065 5,200,613 3,465,960 5,239,973 39,360 0.8 % Internal Service Fund Allocations 2,272,868 2,864,518 1,480,352 2,398,367 (466,151) -16.3 % Transfers 0 0 0 37,706 37,706 100.0 % Capital Outlay 0 19,194 0 19,194 0 0.0 % Total Expenditures and Other Financing Uses 16,119,901 19,158,417 9,983,761 18,769,332 (389,085) -2.0 % Excess of Revenues Over (Under) Expenditures (656,477) (331,494) (8,543,412) (816,995) (485,501) 146.5 % Fund Balance, Beginning of Year 1,573,476 916,999 916,999 Fund Balance, End of Year 916,999 585,505 100,004 Fund Description 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, arterial 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. 1 1 Alk r,,. . , City of Temecula Fiscal Year 2023-24 Quarterly Budget Report FUND: 191 - TCSD SERVICE LEVEL "B" STREETLIGHT REPLACEMENT FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 16,786 0 4,077 8,155 8,155 100.0 % Operating Transfers In Operating Transfers In 200,000 200,000 0 200,000 0 0.0 % Total Revenues and Other Sources 216,786 200,000 4,077 208,155 8,155 4.1 % Excess of Revenues Over (Under) Expenditures 216,786 200,000 4,077 208,155 8,155 4.1 % Fund Balance, Beginning of Year 852,843 1,069,628 1,069,628 Fund Balance, End of Year 1,069,628 1,269,628 1,277,783 Fund Description This fund was established to accumulate resources for the replacement of street light equipment, poles and lightbulbs, as the City has acquired street lights from Southern California Edison, and to install new street lights as needed throughout the City. Each year, $200,000 is transferred to this fund from the TCSD Service Level "B" Street Lights Fund (Fund 192). City of Temecula Fiscal Year 2023-24 Quarterly Budget Report FUND: 192 - TCSD SERVICE LEVEL "B" STREET LIGHTS FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Assessments 639,690 654,763 4,688 654,763 0 0.0 % Use of Money and Property Investment Interest 6,657 0 1,509 3,018 3,018 100.0 % Total Revenues and Other Sources 646,347 654,763 6,197 657,781 3,018 0.5 % Expenditures by Category Transfers 200,000 200,000 0 200,000 0 0.0 % Operations & Maintenance 312,080 472,000 87,230 472,000 0 0.0 % Total Expenditures and Other Financing Uses 512,080 672,000 87,230 672,000 0 0.0 % Excess of Revenues Over (Under) Expenditures 134,267 (17,237) (81,033) (14,219) 3,018 -17.5 % Fund Balance, Beginning of Year 257,367 391,634 391,634 Fund Balance, End of Year 391,634 374,397 377,415 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. Each year, $200,000 is transferred from this fund to the TCSD Service Level "B" Streetlight Replacement Fund (Fund 191) to accommodate these costs. 1 Aft City of Temecula / Fiscal Year 2023-24 ( Quarterly Budget Report FUND: 194 - TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Assessments 9,532,420 10,442,107 71,905 10,442,107 0 0.0 % Recycling Program 28,008 5,000 0 5,000 0 0.0 % Use of Money and Property Investment Interest 22,609 3,000 2,103 7,207 4,207 140.2 % Intergovernmental Revenues Grants 159,957 0 0 0 0 0.0 % Total Revenues and Other Sources 9,742,995 10,450,107 74,007 10,454,314 4,207 0.0 % Expenditures by Category Salaries & Benefits 78,663 79,985 36,785 79,985 0 0.0 % Operations & Maintenance 9,363,712 10,559,761 62,861 10,559,761 0 0.0 % Total Expenditures and Other Financing Uses 9,442,375 10,639,746 99,645 10,639,746 0 0.0 % Excess of Revenues Over (Under) Expenditures 300,620 (189,639) (25,638) (185,432) 4,207 -2.2 % Fund Balance, Beginning of Year 279,743 580,363 580,363 Fund Balance, End of Year 580,363 390,724 394,931 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. Aft tj City of Temecula ✓ Fiscal Year 2023-24 Quarterly Budget Report o caur> W lne County FUND: 195 - TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Assessments 5,302 5,532 230 5,532 0 0.0 % Use of Money and Property Investment Interest 579 0 126 2S3 253 100.0 % Total Revenues and Other Sources 5,881 5,532 356 5,785 253 4.6 % Expenditures by Category Operations & Maintenance 107 10,200 0 10,200 0 0.0 % Total Expenditures and Other Financing Uses 107 10,200 0 10,200 0 0.0 % Excess of Revenues Over (Under) Expenditures 5,774 (4,668) 356 (4,415) 253 -5.4 % Fund Balance, Beginning of Year 27,281 33,055 33,055 Fund Balance, End of Year 33,055 28,387 28,640 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 Fiscal Year 2023-24 Quarterly Budget Report FUND: 196 - TCSD SERVICE LEVEL "L" LAKE PARK MAINT. FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Assessments 251,292 254,208 0 254,208 0 0.0 % Harveston Lake Boat Revenue 5,035 4,284 2,325 4,284 0 0.0 % Use of Money and Property Investment Interest 7,436 0 1,419 2,839 2,839 100.0 % Other 0 0 176 176 176 100.0 % Miscellaneous Miscellaneous 27,930 30,000 2,318 4,635 (25,365) -84.6 % Total Revenues and Other Sources 291,693 288,492 6,237 266,142 (22,350) -7.7 % Expenditures by Category Salaries & Benefits 12,863 13,805 6,229 13,805 0 0.0 % Operations & Maintenance 295,365 275,200 190,203 275,200 0 0.0 % Total Expenditures and Other Financing Uses 308,228 289,005 196,432 289,005 0 0.0 % Excess of Revenues Over (Under) Expenditures (16,535) (513) (190,194) (22,863) (22,350) 4,356.9 % Fund Balance, Beginning of Year 377,291 360,756 360,756 Fund Balance, End of Year 360,756 360,243 337,893 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. 1 1 1 lAft The Heart of Southern Cakfr,,- Wine Country City of Temecula Fiscal Year 2023-24 Quarterly Budget Report FUND: 197 - TEMECULA LIBRARY FUND % Change 2023-24 Year to Date 2023-24 Q2 from 2022-23 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2023 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Printing & Copies 9,967 8,919 4,502 8,919 0 0.0 % Fines and Forfeitures Fines & Forfeitures 32,636 25,446 14,398 25,446 0 0.0 % Use of Money and Property Investment Interest 10,167 0 2,027 4,055 4,055 100.0 % Lease/Rental Income 18,192 14,620 7,076 14,620 0 0.0 % Reimbursements Other Reimbursements 70 0 0 0 0 0.0 % Operating Transfers In Contribution From Measure S 975,563 891,364 0 818,085 (73,279) -8.2 % Total Revenues and Other Sources 1,046,594 940,349 28,003 871,125 (69,224) -7.4 % Expenditures by Category Salaries & Benefits 209,877 225,739 101,549 225,739 0 0.0 % Operations & Maintenance 498,265 618,866 225,438 621,366 2,500 0.4 % Internal Service Fund Allocations 329,860 438,287 210,896 427,521 (10,766) -2.5 % Capital Outlay 30,829 0 0 0 0 0.0 % Total Expenditures and Other Financing Uses 1,068,832 1,282,892 537,883 1,274,626 (8,266) -0.6 % Excess of Revenues Over (Under) Expenditures (22,238) (342,543) (509,880) (403,501) (60,958) 17.8 % Fund Balance, Beginning of Year 525,740 503,501 503,501 Fund Balance, End of Year 503,501 160,958 100,000 Fund Description The Library Fund is used to account for the maintenance and operations of the Ronald H. Roberts Temecula Public Library on Pauba Road. ✓.. / R City of Temecula Fiscal Year 2023-2024 Annual Operating Budget Funds: 501-530 SERVICE LEVEL C - LANDSCAPE / SLOPE MAINTENANCE 2021- 2022-2023 2023-2024 2022 Current Mid -Year Increase/ Increase/ Description Actuals Budget Budget (Decrease) Decrease Revenues by Source Licenses, Permits and Service Charges ASSESSMENTS 1,590,183 1,588,829 1,590,481 1,652 0.1% Use of Money and Property INVESTMENT INTEREST (15,323) - - - 0.0% Revenues/Other Sources 1,574,861 1,588,829 1,590,481 1,652 0.10/0 Expenditures by Category SALARIES & BENEFITS 111,197 - - - 0.0% OPERATIONS & MAINTENANCE 1,467,699 1,738,337 1,591,472 (146,864) -8.4% TRANSFERS 28,346 371,654 451,700 80,046 21.5% Expenditures/Other Financing Uses 1,607,242 2,109,991 2,043,172 (66,818) -3.2% Net Revenues (32,381) (521,162) (452,691) 68,471 -1.8% Fund Balance, Beginning of Year 2,098,427 2,066,046 1,544,883 (521,162) -25.2% Fund Balance, End of Year 2,066,046 1,544,883 1,092,192 (452,691) -29.3% 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). Analysis/Comments 1