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Home My WebLink About15-01 TCSD ResolutionRESOLUTION NO. CSD 15 -01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2014 -15 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 midyear 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 2014 -15 TCSD operating budgets are amended in accordance with the attached schedules. PASSED, APPROVED, AND ADOPTED by the Board of Di Community Services District of the City of Temecula this -24th day ATTEST: Randi Johl - Olson, City Clerk/Secretary [SEAL] CSD Resos 15 -01 of the Temecula jarv. 2015. , Chair STATE OF CALIFORNIA ) ' COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl - Olson, City Clerk/Secretary of the Temecula Community Services District of the City of Temecula, do hereby certify that the foregoing Resolution No. CSD 15 -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 24th day of February, 2015, by the following vote: AYES: 5 BOARD MEMBERS: Comerchero, Edwards, Naggar, Rahn, Washington NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None CSD Resos 15 -01 2 Randi Johl - Olson, City Clerk/Secretary ' aY of Temecula � Fiscal Year 2014 -I5 l /e, -Z c ' `1 "r Mid -Year Adjustments TEMECULA COMMUNITY SERVICES DISTRICT - ALL FUNDS COMBINED 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Actuals Revised Increase % Increase Actuals Budget 12/31/2014 Budget (Decrease( (Decrease( Revenues by Fund Prior Year Contractual Obligations - 29,512 29,512 0.00% Fund 190 Citywide Operations 8,142,305 8,264,501 4,591,646 8,319,166 54,665 0.66% Fund 192 Service Level B 977,765 1,011,932 703,938 1,011,932 - O.OD% Funds 501 -530 Service Level C 1,596,905 1,586,952 10,743 1,586,952 - 0.00% Fund 194 Service Level D 6,578,737 6,812,096 3,496,873 6,812,096 - 0.00% Fund 195 Service Level R 5,685 5,572 3,321 5,572 - 0.00% Fund 196 Service Level L 237,488 236,632 1,108 236,632 - 0.00% Fund 197 Library 790,736 788,SS7 235,977 814,413 25,856 3.28% Fund 375 Intern Fellowship 13,665 12,000 6,000 12,000 0.00% Total Revenues and Other Sources 18,343,286 18,728,28 91049,606 18,828,275 11OA33 0.59% Expenditures by Fund Fund 190 Citywide Operations 8,318,443 8,371,761 3,934,586 8,426,155 54,394 0.65% Fund 192 Service Level 8 1,005,779 1,011,932 446,217 1,012,087 155 0.02% Funds 501 -530 Service Level C 1,678,389 2,074,545 707,434 2,076,426 1,881 0.09% Fund 194 Service Level D 6,724,782 6,802,406 55,631 6,803,915 1,509 0.02% Fund 195 Service Level R 1,772 9,650 - 9,650 - 0 -00% Fund 196 Service Level L 227,110 239,322 93,523 240,654 1,332 0 -56% Fund 197 Library 731,363 872,195 380,982 898,051 25,856 2 -96% Fund 37S intern Fellowship 14,343 12,000 3,530 12,000 - 0.00% Total Expenditures and Other Financing Uses 18,701,981 19,393,811 S,g21,903 19,478,938 851127 0.44% Excess of Revenues Over (Under) Expenditures (358,695) (675,569) 3,427,703 (650,663( 24,906 -3.69% Fund Balance, Beginning of Year 2,432,030 2,073,335 2,073,335 2,073,335 0.00% Fund Balance, End of Year 2,073,335 1,397,766 5,501,038 1,422,672 24,906 1.78% Fungi Oaaalp M 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, library services and intern fellowship opportunities. A Sudpix OperaWg Sumrwin TCSO.rYx �ecue Fund: 190 CITYWIDE OPERATIONS City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments Citywide Operations reflects the collection of the Special Tax (Measure CI 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. R �Budtw- Oxxxtrs,- Mdreaf2e14 -Ml1 Summves%TCSDI Sunmres TCSD.,kr 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Actuals Revised Increase % Increase Description Actuals Budget 12/31/2014 Budget (Decrease) IDecreaae) Revenues by Department Prior Year Contractual Obligations - 25,873 25,873 0.00% General Operations 4,510,655 4,474,026 2,568,545 4,607,582 133,556 2.99% Senior Center 111,801 88,594 43,369 83,970 (4,624) -5.22% Community Recreation Center 238,645 184,206 99,684 181,200 (3,006) -1.63% Recreation 1,154,831 305,609 117,281 306,370 761 0.25% Temecula Community Center 78,110 55,096 38,147 63,113 8,017 14.55% Temecula History Museum 88,171 82,447 41,063 82,643 196 0.24% Aquatics 407,826 366,210 170,188 367,726 1,516 0.41% Sports 341,880 431,825 202,507 448,437 16,612 3.85% Temecula Children's Museum 234,190 174,709 98,789 174,850 141 0.09% Community Theater 695,968 578,034 401,320 608,561 30,527 5.28% Cultural Arts 130,762 83,818 42,475 82,566 (1,252) -1.49% Harveston Center 69,021 100,842 52,456 100,965 123 0.12% Civic Center Conference Center 34,668 40, 962 26,412 41,009 47 0.11% Human Services 45,777 46,899 26,521 46,703 (196) -0.42% Jefferson Recreation Center - 14,567 7,697 14,613 46 0.32% Contract Classes - 1,236,6S7 655,192 111081858 (127,799) - 10.33% Total Revenues and Other Sources 8142,305 8,264,501 4,591,66 B,3gS,0ig 60.536 0.97% Expenditures by Department General Operations 2,098,493 1,797,920 763,368 1,697,199 (100,721) -5.60% ' Senior Center 325,894 332,62 153,941 335,496 2,854 0.86% Community Recreation Center 583,162 613,756 279,758 635,952 22,196 3.62% Recreation 1,449,362 658,166 413,829 6 96,730 38,56 5.86% Temecula Community Center 98,233 202,504 92,518 213,215 10,711 5.29% Temecula History Museum 253,534 277,8% 133,075 295,621 17,725 6.38% Aquatics 707,708 736,014 318,710 754,297 18,283 2.48% Sports 401,227 610,269 269,305 629,448 19,179 3.14% Temecula Children's Museum 175,171 200,419 95,690 208,991 8,572 4.28% Community Theater 1,246,946 1,176,407 610,300 1,182,842 61435 0.55% Cultural Arts 428,351 354,3S3 178,377 372,606 18,253 5.15% Harveston Center 244,072 174,122 93,703 179,470 5,348 3.07% Civic Center Conference Center 50,795 67,072 34,907 77,905 10,833 1615% Human Services 16,902 175,835 87,76 185,077 9,242 5.26% YMCA Facility 9,599 10,000 4,933 13,500 3,500 35.00% Jefferson Recreation Center 80,995 55,299 28,117 80,662 25,363 45.87% Contract Classes 929,097 376,382 867,143 (61,944) -6.67% Total Expenditures and Other Financing Us4s 0,318,444 8,371,761 3,934,587 8,426,155 54,394 0.65% Excess of Revenues Over (Under) Expenditures (176,139) (107,260) 657,059 (81,116) 26,144 - 24.37% Fund Balance, Beginning of Year 346,255 170,116 170,116 170,116 - 0.00% Fund Balance, End of Year 170,116 62,856 827,175 89.000 26,144 41.59% Citywide Operations reflects the collection of the Special Tax (Measure CI 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. R �Budtw- Oxxxtrs,- Mdreaf2e14 -Ml1 Summves%TCSDI Sunmres TCSD.,kr ' t City of Temecula /j Fiscal Year 2014 -15 ��il%4,E G gt rR Mid -Year Adjustments r Fund: 192 SERVICE LEVEL B - STREET LIGHTING 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Actuals Revised Increase % Increase Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Licenses, Permits and Service Charges Assessments 641,647 641,384 333,36S 641,384 - 0.00% Funding From General Fund 330,000 370,548 370,548 370,548 - 0.00% Residential Street Lighting Fees 5,832 - - - - 0.00% Use of Money and Property ISS O.D2% Investment Interest 286 25 (28,014) 0.DO% Total Revenues and Other Sources 977,765 1,011,932 703,938 1,011,932 0.00% Expenditures by Category Personnel 11,040 10,832 5,355 10,987 ISS 1.43% Operations and Maintenance 994,739 1,001,100 440,861 1,001,100 0600% Total Expenditures and Other Financing Uses 1,00S,779 1,011,932 446,216 1,012,087 ISS O.D2% Excess of Revenues Over (Under) Expenditures (28,014) - 257,722 (15S) (155) 0.00% Fund Balance, Beginning of Year 60,499 32,485 32,485 32,485 0.10% Fund Balance, End of Year 32,485 32,485 290,207 32,330 (155) -0.48% 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. R BuUgel Operating Mbyear 20142015 3 Summ fr TCSD'1 Summar a TCSD .1s, ' t City of Temecula //�� 1 Fiscal Year 2014 -IS ,may Mid -Year Adjustments Funds: 501 -530 SERVICE LEVEL C - LANDSCAPE / SLOPE MAINTENANCE 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Actuals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Licenses, Permits and Service Charges Assessments Use of Money and Property 1,591,792 1,584,493 8,734 1,584,493 0.00% Investment Interest 5,113 2,459 2,009 2,459 - 000% Total Revenues and Other Sources 1,5%,905 1,586,952 10,743 1,586,952 0.00% Expenditures by Category Personnel 120,379 119,518 60,211 121,399 1,881 1.57% Operations and Maintenance 1,558,010 1,955,027 647,223 1,955,027 - 0.00% Total Expenditures and Other Financing Uses 1,61 ;074,S45 707,434 2,076,426 1xi 0.09% Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year Fund DaWlptbn (81,484) (487,593) (696,691) (489,474) (1,881) 0.39% 1,289,376 1,207,892 1,207,892 1,207,892 - 0.00% 1,207,892 720,299 511,201 718,418 (1,881) -0.26% 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). P BudW Open) IaKJyWzo14Wl" Sunwirs\TCSD.15urrmxies TCSD Asx City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments Description yti.G�tr.� 2014 -15 Current Budget Yearto Date Actuals 12/31/2014 2014 -15 Revised Budget Fund: 194 SERVICE LEVEL D - REFUSE AND RECYCLING City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments Description 2013 -14 Actuals 2014 -15 Current Budget Yearto Date Actuals 12/31/2014 2014 -15 Revised Budget Proposed Increase (Decrease) % Increase (Decrease) Revenues by SourL, 94,087 94,800 45,696 96,309 1,509 1.59% Licenses, Permits and Service Charges 6,630,695 6,707,606 9,935 6,707,606 0.00% Assessments 6,541,713 6,779,150 3,468,518 6,779,150 1,509 0.00% Recycling Program 5,000 5,000 - 5,000 - 0.00% use of Money and Property 3,441,242 8,181 (1,509) - 15.57% Fund Balance, Beginning of Year 252,798 Investment Interest 4,220 700 752 700 - 0.00% Intergovernmental Revenues 116,443 3,547,995 114,934 (1,509) -1.30% Grants 27,804 27,246 27,603 27,246 - 0.00% Total Revenues and Other Sources 6,578,737 6,812,096 3,496,973 6,812,096 - 0.00% Expenditures by Category Personnel 94,087 94,800 45,696 96,309 1,509 1.59% Operations and Maintenance 6,630,695 6,707,606 9,935 6,707,606 0.00% Total Expenditures and Other Financing Uses 6,724,782 6,802,406 55,631 6,803,915 1,509 0.02% Excess of Revenues Over (Under) Expenditures (146,045) 9,690 3,441,242 8,181 (1,509) - 15.57% Fund Balance, Beginning of Year 252,798 106,753 106,753 106,753 - 0.00% ' Fund Balance, End of Year 106,753 116,443 3,547,995 114,934 (1,509) -1.30% Fund Deacrlptlon 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. In addition, Service Level D has received grants to increase recycling efforts Citywide. R:.Bodo Operating MEyearlat NtSa SuMrrxxe JCSDi Summaries TCSD.b. Revenues by Source Licenses, Permits and Service Charges Assessments 5,619 5,532 3,285 5,531 - 0.00% Use of Money and Property Investment Interest 66 40 36 40 0.00% Total Revenues and Other Sources 51685 5,572 3,321 5,572 O.OD% Expenditures by Category 1 1 /J City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 9,650 Fund: 195 S- ERVICE LEVEL R - STREET / ROAD MAINTENANCE Total Expenditures and Other Financing Uses 1,772 2014 -15 Yearto Date 2014 -15 Proposed 0.00% 2013.14 Current Actuals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Licenses, Permits and Service Charges Assessments 5,619 5,532 3,285 5,531 - 0.00% Use of Money and Property Investment Interest 66 40 36 40 0.00% Total Revenues and Other Sources 51685 5,572 3,321 5,572 O.OD% Expenditures by Category R BuOget Oneratng MMyear2014 2015 3 5ummare TCSD I Summaries TCSD,S, Operations and Maintenance 1,772 9,650 9,650 O.OD% Total Expenditures and Other Financing Uses 1,772 916so 9,650 0.00% Exresa of Revenues Over(Unde,) Expenditures 3,913 (4,078) 3,321 (4,078) - 0.00% Fund Balance. Beginning of Year 12,849 16,762 16,762 16,762 0.00% Fund Balance, End of Year 16,762 12,684 20,083 12,684 - 0.00% Fund Daeniplipn 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 /Defer 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. R BuOget Oneratng MMyear2014 2015 3 5ummare TCSD I Summaries TCSD,S, ' r cal Temecula � 1 � Fiscal Year 2014 -15 ( /zf,Eecula Mid -Year Adjustments Fund: 196 SERVICE LEVEL L - HARVESTON LAKE PARK MAINTENANCE 2014 -15 Yearto Date 2014 -15 Proposed 2013 14 Current Actuals Revised Increase % Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decreasel Revenues by Source Licersi Permits and Service Charges Assessments 232,348 232,432 583 232,432 - 0.00% Harveston Lake Boat Revenue 3,971 3,600 - 3,600 - 0.00% Use of Money and Property Investment Interest 1,169 600 525 600 - 0.00% Total Revenues and Other Sources 237,488 236,632 1,106 236,632 0.00% Expenditures by Category Personnel 22,847 21,422 11,151 22,754 1,332 6.22% Operations and Maintenance 200,263 217,900 82,372 217,900 0.00% Total Expenditures and Other Financing Uses 227,110 239,322 93,521 240,654 1,132 0.56% Excess of Revenues Over (Under) Expenditures 10,378 (2,690) (92,415) (4,022) (1,332) 49.52% Fund Balance, Beginning of Year 270,802 281,180 281,180 281,180 - 0.00% Fund Balance, End of Year 281,180 278490 188,765 277,158 f1, 332) -0.48% Fund ice 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. %� &i�nei Ovecaera Mitivervr 201E 21153 S,mm,es TC50 I S,mIanes TCSD ds+ ' I cal of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments Fund: 197 UBRARY FUND 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Accruals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Prior Year Contractual Obligations - 55,560 23,275 3,640 3,640 O.DD% Licenses, Permits and Service Charges 678,247 816,635 357,706 840,738 24,103 2.95% Library Funding From General Fund 644,253 649,932 162,483 681,388 31,456 4.84% Printing and Copies 31,516 26,000 16,777 26,000 - 0.00% Facilities Rentals 21,680 18,375 11,080 18,375 - 0.00% Fines and Forfeltures 258,143 258,143 - 0.00% Fund Balance, End of Year 258,143 Fines and Fees 89,365 90,000 43,801 85,000 (5,000( -5.56% Lost and Damaged Materials 2,936 3,650 1,206 3,050 (600) -16 -4% Use of Money and Property Investment Interest 978 600 630 600 - 0.00% Miscellaneous Revenue Library Donations 8 - 0.00% Total Revenues and Other Sources 790,736 788,557 235,977 $18,053 29,496 3.74% Expenditures by Category Personnel 53,116 55,560 23,275 57,313 1,753 3.16% Operations and Maintenance 678,247 816,635 357,706 840,738 24,103 2.95% Total Expenditures and Other Financing Uses 731,363 872,195 380,981 898,051 25,856 2.96% Excess of Revenues Over (Under) Expenditures 59,373 (83,638) (145,004( (79,998) 3,640 -435% Fund Balance, Beginning of Year 198,770 258,143 258,143 258,143 - 0.00% Fund Balance, End of Year 258,143 174,505 113,139 178,145 3,640 2.09% Fund Daes"M Library Fund is used to account for the maintenance and operations of the Temecula Public Library on Pauba Road. Rr Budget Ope,ating Mxlyeae2014201 535ummanasTC$D 1$ummmies TCSDx1%x �J /J atof 7214-15 Ftscal cai 0 Year zols -ss 111,11:11-Year MrFriOents Fund: 37S INTERN FELLOWSHIP FUND 034-15 Year to Date 2014-15 Proposed 2013-14 current ARUals Revised 5rrxeae %Increase Description Actuate Budget W32/2014 Budget (Decrease) (Decrease) Revenues by Source Operating Transhrs In General Fund 13,665 12,000 6,000 12,000 - 0.00% Total Revenues and Other Sources 13,665 121000 6,000 121000 0.00% Expenditures by Category Personnel 14,343 12,000 3,530 12,000 - 0.00% Total Expenditures and Other Financing Uses 14,343 12,008 3,530 12,880 0.00% Excess of Revenues Over (Under) Expenditures (679) - 2,470 - - 0.00% Fund Balance, Beginning of Year 679 1 1 1 - 0.00% Fund Balance, End of Year 1 1 2,471 1 0.00% Fund Description Accounts for personnel expenditures for intern and fellowship employment opportunities. The City of Temecula Internship Program offers part -time internships to high school and undergraduate college students. The internships are designed to expose students to the workings of local city ' government. Internship positions are open year round in three sessions of 10 weeks (summer, fall, and spring). The City of Temecula Fellowship Program is designed for undergraduate, graduate and post - graduate level students and allows individuals to work in their areas of specialty/interest. Fellows gain valuable work experience, as well as the skills and knowledge that will enhance their job prospects by working in a fast - paced, challenging environment. R BWget CperaWg Md,iarM142015 \3 Summv*ii%TCSD1 Surm TCSO.r6F