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Home My WebLink About18-01 TCSD Resolution RESOLUTION NO. CSD 18-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT AMENDING THE FISCAL YEAR 2017-18 ANNUAL OPERATING BUDGET 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 2017-18 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 27th day of February, 2018. Jeff Comerchero, President ATTE Randi Jo ecretary [SEAL] CSD Resos 18-01 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 18-01 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 271h day of February, 2018, by the following vote: AYES: 5 BOARD MEMBERS: Edwards, Naggar, Stewart, Rahn, Comerchero NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None Randi Johl, Secretary CSD Resos 18-01 2 EXHIBIT A City of Temecula 3 _ Fiscal Year 2017-18 ____.... - -_-R ----__ -- _.._-- Mid-Year Adjustments TEMECULA COMMUNITY SERVICES DISTRICT-ALL FUNDS COMBINED 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Fund Fund 190 Citywide Operations 8,667,934 9,932,978 3,892,395 52,754 9,985,732 0.5% Fund 192 Service Level B 973,876 1,001,635 538,522 1,001,635 0.0% Funds 501-530 Service Level C 1,604,225 1,594,666 832,670 1,594,666 0.0% Fund 194 Service Level D 7,639,655 7,703,410 4,055,665 7,703,410 0.0% Fund 195 Service Level R 5,745 5,732 3,440 5,732 0.0% Fund 196 Service Level L 236,499 246,375 127,270 246,375 0.0% Fund 197 Library 674,063 843,059 242,488 44,000 887,059 5.2% Fund 198 Public Art 40,398 64,497 32,471 - 64,497 0.0% Total Revenues and Other Sources 19,842,395 21,392,352 9,724,921 96,754 21,489,106 0.5% Expenditures by Fund Fund 190 Citywide Operations 8,565,493 10,146,586 4,240,934 126,536 10,273,122 1.2% Fund 192 Service Level B 895,485 984,711 374,070 - 984,711 0.0% Funds 501-530 Service Level C 1,424,680 1,469,447 657,783 1,469,447 0.0% Fund 194 Service Level D 7,679,330 7,924,709 62,686 7,924,709 0.0% Fund 195 Service Level R 4,762 9,850 - 9,850 0.0% Fund 196 Service Level L 163,668 251,678 110,027 251,678 0.0% Fund 197 Library 705,900 870,394 315,422 5,200 875,594 0.6% Fund 198 Public Art - 7,200 - 30,300 37,500 420.8% Fund 375 Intern Fellowship 9,293 - - - - 0.0% Total Expenditures and Other Financing Uses 19,448,611 21,664,575 5,760,922 162,036 21,826,611 0.7% Excess of Revenues Over(Under)Expenditures 393,783 (272,223) 3,963,999 (65,282) (337,505) 24.0% Fund Balance,Beginning of Year 3,504,214 3,897,998 3,897,998 - 3,897,998 0.0% Fund Balance,End of Year 3,897,998 3,625,774 7,861,997 (65,282) 3,560,492 -1.8% 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, library services and intern fellowship opportunities. 2/20/2018 i� City of Temecula d ` Fiscal Year 2017-18 G{ Mid-Year Adjustments Fund: 190 CITYWIDE OPERATIONS 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Department General Operations 4,813,838 5,802,297 1,686,015 10,300 5,812,597 0.2% Senior Center 70,524 85,509 30,321 (4,545) 80,964 -5.3% Community Recreation Center 360,208 344,341 118,296 3,177 347,518 0.9% Recreation 215,616 253,151 146,849 - 253,151 0.0% Temecula Community Center 102,603 99,684 35,554 - 99,684 0.0% Temecula History Museum 87,993 113,994 42,201 (5,270) 108,724 -4.6% Aquatics 423,717 406,534 182,048 3,500 410,034 0.9% Sports 433,269 427,797 171,475 9,501 437,298 2.2% Temecula Children's Museum 227,499 216,197 95,399 - 216,197 0.0% Community Theater 601,558 720,028 437,418 28,650 748,678 4.0% Cultural Arts 68,413 43,302 27,793 (2,400) 40,902 -5.5% Civic Center Conference Center 80,380 59,946 18,213 (16,800) 43,146 -28.0% Human Services 58,496 39,623 26,157 1,641 41,264 4.1% Margarita Recreation Center 22,985 22,587 5,148 - 22,587 0.0% Jefferson Recreation Center 5,700 7,262 - 7,262 0.0% Contract Classes 1,050,952 1,112,168 799,676 (15,000) 1,097,168 -1.3% Park Rangers 44,182 36,576 22,264 - 36,576 0.0% Responsible Compassion - 141,982 47,569 40,000 181,982 28.2% Total Revenues and Other Sources 8,667,934 9,932,978 3,892,395 52,754 9,985,732 0.5% Expenditures by Department General Operations 2,069,806 2,142,623 716,065 20,719 2,163,342 1.0% Senior Center 281,856 359,748 150,553 - 359,748 0.0% Community Recreation Center 887,206 952,063 442,166 5,317 957,380 0.6% Special Events 587,563 905,376 400,957 - 905,376 0.0% Temecula Community Center 217,252 215,661 93,442 - 215,661 0.0% Temecula History Museum 324,125 391,338 154,581 1,000 392,338 0.3% Aquatics 731,747 928,146 396,540 10,000 938,146 1.1% Sports 305,721 347,767 134,707 - 347,767 0.0% Temecula Children's Museum 254,113 307,431 139,770 307,431 0.0% Community Theater 1,199,354 1,327,995 602,583 1,327,995 0.0% Cultural Arts 283,413 237,875 110,209 237,875 0.0% Civic Center Conference Center 60,233 95,336 39,368 95,336 0.0% Human Services 168,844 182,567 79,319 182,567 0.0% Margarita Recreation Center 65,207 119,786 53,999 119,786 0.0% Jefferson Recreation Center 26,904 38,470 13,071 38,470 0.0% Contract Classes 780,594 859,489 450,845 (10,500) 848,989 -1.2% Park Rangers 237,982 195,779 92,440 - 195,779 0.0% Responsible Compassion 83,573 539,136 170,319 100,000 639,136 18.5% Total Expenditures and Other Financing Uses 8,565,493 10,146,586 4,240,934 126,536 10,273,122 1.2% Excess of Revenues Over(Under)Expenditures 102,441 (213,608) (348,539) (73,782) (287,390) 34.5% Fund Balance,Beginning of Year 1,036,267 1,138,708 1,138,708 - 1,138,708 0.0% Fund Balance,End of Year 1,138,708 925,100 790,168 (73,782) 851,318 -8.0% 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,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. 2/20/2018 City of Temecula j. Fiscal Year 2017-18 c3e�o��L Mid-Year Adjustments Fund: 192 SERVICE LEVEL B-STREET LIGHTING 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 641,756 641,384 336,806 641,384 0.0% Funding From General Fund 331,396 - - - 0.0% Funding From Measure S - 360,251 200,305 360,251 0.0% Use of Money and Property Investment Interest 724 - 1,411 - 0.0% Total Revenues and Other Sources 973,876 1,001,635 538,522 1,001,635 0.0% Expenditures by Category Personnel 11,836 17,211 8,249 17,211 0.0% Operations and Maintenance 883,649 967,500 365,821 967,500 0.0% Total Expenditures and Other Financing Uses 895,485 984,711 374,070 984,711 0.0% Excess of Revenues Over(Under)Expenditures 78,391 16,924 164,452 16,924 0.0% Fund Balance,Beginning of Year 90,658 169,049 169,049 169,049 0.0% Fund Balance,End of Year 169,049 185,973 333,501 185,973 0.0% 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. 2/20/2018 City of Temecula Fiscal Year 8 Q Mid-Year Adjustments Funds:501-530 SERVICE LEVEL C-LANDSCAPE/SLOPE MAINTENANCE 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 1,594,514 1,585,636 825,767 1,585,636 0.0% Use of Money and Property Investment Interest 9,711 9,030 6,903 9,030 0.0% Total Revenues and Other sources 1,604,225 1,594,666 832,670 1,594,666 0.0% Expenditures by Category Personnel 95,214 72,578 44,693 72,578 0.0% Operations and Maintenance 1,329,466 1,396,869 613,089 1,396,869 0.0% Total Expenditures and Other Financing Uses 1,424,680 1,469,447 657,783 1,469,447 0.0% Excess of Revenues Over(Under)Expenditures 179,545 125,219 174,887 125,219 0.0% Fund Balance,Beginning of Year 1,260,961 1,440,506 1,440,506 1,440,506 0.0% Fund Balance,End of Year 1,440,506 1,565,725 1,615,393 1,565,725 0.0% 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). 2/20/2018 LoiCity of Temecula 7-e � Fiscal Year 2017-18 Q Mid-Year Adjustments Fund: 194 SERVICE LEVEL D-REFUSE AND RECYCLING 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 7,586,166 7,683,210 4,040,838 7,683,210 0.0% Recycling Program 17,555 18,000 12,906 18,000 0.0% Use of Money and Property Investment Interest 8,203 2,200 1,921 2,200 0.0% Intergovernmental Revenues Grants 27,731 - - - 0.0% Total Revenues and Other Sources 7,639,655 7,703,410 4,055,665 7,703,410 0.0% Expenditures by Category Personnel 107,266 116,772 55,855 116,772 0.0% Operations and Maintenance 7,572,064 7,807,937 6,831 7,807,937 0.0% Total Expenditures and Other Financing Uses 7,679,330 7,924,709 62,686 7,924,709 0.0% Excess of Revenues Over(Under)Expenditures (39,675) (221,299) 3,992,979 (221,299) 0.0% Fund Balance,Beginning of Year 468,211 428,536 428,536 428,536 0.0% Fund Balance,End of Year 428,536 207,237 4,421,515 207,237 0.0% 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. In addition,Service Level D has received grants to increase recycling efforts Citywide. 2/20/2018 City of Temecula ` Fiscal Year 2017-18 G{ Mid-Year Adjustments Fund: 195 SERVICE LEVEL R-STREET/ROAD MAINTENANCE 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 5,561 5,532 3,026 5,532 0.0% Use of Money and Property Investment Interest 183 200 414 200 0.0% Total Revenues and Other Sources 5,745 5,732 3,440 5,732 0.0% Expenditures by Category Operations and Maintenance 4,762 9,850 - 9,850 0.0% Total Expenditures and Other Financing Uses 4,762 9,850 - 9,850 0.0% Excess of Revenues Over(Under)Expenditures 983 (4,118) 3,440 (4,118) 0.0% Fund Balance,Beginning of Year 22,428 23,411 23,411 23,411 0.0% Fund Balance,End of Year 23,411 19,293 26,851 19,293 0.0% 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. 2/20/2018 City of Temecula Fiscal Year 2017-18 Q Mid-Year Adjustments Fund:196 SERVICE LEVEL L-HARVESTON LAKE PARK MAINTENANCE 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 225,567 239,475 123,086 239,475 0.0% Harveston Lake Boat Revenue 4,307 4,200 2,518 4,200 0.0% Recovery of Prior Year Expense 4,116 - - - 0.0% Use of Money and Property Investment Interest 2,508 2,700 1,666 2,700 0.0% Total Revenues and Other Sources 236,499 246,375 127,270 246,375 0.0% Expenditures by Category Personnel 11,472 15,689 9,496 15,689 0.0% Operations and Maintenance 152,196 235,989 100,531 235,989 0.0% Total Expenditures and Other Financing Uses 163,668 251,678 110,027 251,678 0.0% Excess of Revenues Over(Under)Expenditures 72,831 (5,303) 17,243 (5,303) 0.0% Fund Balance,Beginning of Year 311,523 384,354 384,354 384,354 0.0% Fund Balance,End of Year 384,354 379,051 401,597 379,051 0.0% 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. 2/20/2018 o_; City of Temecula d .N Fiscal Year 2017-18 i G{ Mid-Year Adjustments Fund:197 LIBRARY FUND 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Library Funding From GF/Measure S 549,542 726,734 181,684 44,000 770,734 6.1% Printing and Copies 27,462 27,000 12,628 27,000 0.0% Facilities Rentals 20,779 18,375 8,575 18,375 0.0% Fines and Forfeitures Fines and Fees 74,376 65,000 34,687 65,000 0.0% Lost and Damaged Materials (163) 2,550 3,459 2,550 0.0% Use of Money and Property Investment Interest 2,067 3,400 1,456 3,400 0.0% Total Revenues and Other Sources 674,063 843,059 242,488 44,000 887,059 5.2% Expenditures by Category Personnel 52,681 67,593 37,401 - 67,593 0.0% Operations and Maintenance 633,568 802,801 278,021 5,200 808,001 0.6% Operating Transfer Out 19,651 - - - - 0.0% Total Expenditures and Other Financing Uses 705,900 870,394 315,422 5,200 875,594 0.6% Excess of Revenues Over(Under)Expenditures (31,837) (27,335) (72,934) 38,800 11,465 -141.9% Fund Balance,Beginning of Year 276,667 244,830 244,830 - 244,830 0.0% Fund Balance,End of Year 244,830 217,495 171,896 38,800 256,295 17.8% Fund Description Library Fund is used to account for the maintenance and operations of the Ronald H.Roberts Temecula Public Library on Pauba Road. 2/20/2018 City of Temecula Fiscal Year 2017-18 G{ Mid-Year Adjustments Fund:198 PUBLIC ART 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Operating Transfers In Transfer In 14,582 - 0.0% CIP Fund - - - - 0.0% Public Art Revenues 25,445 64,417 31,829 64,417 0.0% Use of Money and Property Investment Interest 371 80 642 80 0.0% Total Revenues and Other Sources 40,398 64,497 32,471 - 64,497 0.0% Expenditures by Category Operations and Maintenance - - - 30,300 30,300 0.0% Operating Transfer Out 7,200 - 7,200 0.0% Total Expenditures and Other Financing Uses - 7,200 - 30,300 37,500 420.8% Excess of Revenues Over(Under)Expenditures 40,398 57,297 32,471 (30,300) 26,997 -52.9% Fund Balance,Beginning of Year 28,207 68,605 68,605 - 68,605 0.0% Fund Balance,End of Year 68,605 125,902 101,076 (30,300) 95,602 -24.1% Fund Description This fund was established pursuant to Temecula Municipal Code Section 5.08.040,whereby the fund serves a a depository for the fees paid in lieu of art as well as monetary donations for public art. The Public Art In Lieu fee is one-tenth of one percent of an eligible development project in excess of$100,000. Eligble uses of this fund include the design,acquisition,installation,improvement,maintenance and insurance of public artwork;offering of performing arts programs on City property for the community;and art education programs on City property for the community. 2/20/2018 City of Temecula c7 0 `_ or Fiscal Year 2017-18 Mid-Year Adjustments Fund:375 INTERN FELLOWSHIP FUND 2017-18 Year to Date Proposed 2017-18 2016-17 Current Actuals Increase Revised %Increase Description Actuals Budget 12/31/2017 (Decrease) Budget (Decrease) Revenues by Source Operating Transfers In General Fund - 0.0% Use of Money and Property Investment Interest 0.0% Total Revenues and Other Sources 0.0% Expenditures by Category Operations and Maintenance - 0.0% Operating Transfer Out-General Fund 9,293 0.0% Total Expenditures and Other Financing Uses 9,293 0.0% Excess of Revenues Over(Under)Expenditures (9,293) 0.0% Fund Balance,Beginning of Year 9,293 0.0% Fund Balance,End of Year - 0.0% 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. 2/20/2018