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HomeMy WebLinkAbout09_020 CC ResolutionRESOLUTION NO. 09-20 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2008-09 ANNUAL OPERATING BUDGET THE CITY COUNCIL 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 City maintains a prudent and healthy fiscal position. Section 2. That each year a mid-year review is conducted of City operating budgets. Section 3. That the mid-year review has been completed and the recommended adjustments are reflected in the attached schedules for the City's General Fund, Special Revenue and Internal Service Funds. Section 4. That the Fiscal Year 2008-09 General Fund Annual Operating Budget is hereby amended in accordance with the attached, hereto as Exhibit A, General Fund Mid-Year Budget. D Section 5. That the Fiscal Year 2008-09 Gas Tax, State Transportation, CDBG, Law Enforcement Fund, Debt Service Fund Annual Operating Budget are hereby amended in accordance with the attached, hereto as Exhibit B, Gas Tax, State Transportation, CDBG, Law Enforcement Fund, Debt Service Fund Mid-Year Budget. Section 6. That the Fiscal Year 2008-09 Internal Service Funds Budgets are hereby amended in accordance with the attached, hereto as Exhibit C, Internal Service Funds Mid-Year Budget. Section 7. The City Clerk shall certify adoption of the resolution. E R:/Resos 2009/Resos 09-20 a PASSED, APPROVED, AND ADOPTED by the City Council of the City of Temecula this 24th day of February, 2009. Maryann Edwards, Mayor ATTEST: (gtn [SEAL] E 0 R:/Resos 2009/Resos 09-20 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Susan W. Jones, MMC, City Clerk of the City of Temecula, do hereby certify that the foregoing Resolution No. 09-20 was duly and regularly adopted by the City Council of the City of Temecula at a meeting thereof held on the 24th day of February, 2009, by the following vote: AYES: 5 COUNCIL MEMBERS: Comerchero, Naggar, Roberts, Washington, Edwards NOES: 0 COUNCIL MEMBERS: None ABSENT: 0 COUNCIL MEMBERS: None ABSTAIN: 0 COUNCIL MEMBERS: None U n Jones, MMC City Clerk R:/Resos 2009/Resos 09-20 3 0 Exhibit A FY 2008-09 Mid-Year Budget 0 0 General Fund Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-09 Mid-Year Budget 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 63,212,233 64,011,889 27,790,600 58,862,869 (5,149,020) -8.0% Expenditures by Dept 0 City Council 446,238 449,860 201,451 413,729 (36,131) -8.0% Community Support 267,750 251,400 71,152 182,900 (68,500) -27.2% City Manager 1,210,048 1,286,962 550,374 1,229,141 (57,821) -4.5% Economic Development 789,435 1,084,812 417,421 1,037,846 (46,966) 4.3% City Clerk 978,076 1,186,114 509,324 1,133,715 (52,399) 4.4% CityAttomey 832,930 721,300 480,031 821,300 100,000 13.9% Finance 2,024,217 2,313,495 1,000,407 2,161,004 (152,491) -0.6% Human Resources 624,809 689,791 283,455 594,746 (95,045) -13.8% Planning 3,766,684 3,310,551 1,471,151 3,048,360 (262,191) -7.9% Building 8 Safety 2,516,684 3,213,885 1,341,251 2,875,522 (338,363) -10.5% Land Development 1,918,103 1,711,927 799,830 1,625,715 (86,212) -5.0% Public Works 6,656,090 6,964,974 2,847,085 6,415,146 (549,828) -7.9% CIP Admin 2,540,321 3,003,052 1,359,277 2,877,441 (125,611) 4.2% FEMA - Storm Damage 50,540 - - - - 0.0% Police 18,695,646 21,587,095 8,197,429 20,741,930 (845,165) -3.9% Fire 4,253,870 4,734,913 1,804,849 3,956,221 (778,692) -16.4% Animal Control 169,037 175,000 72,615 175,000 - 0.0% Non-Departmental: 0.0% REST Contribution 7,492,086 7,993,647 4,815,265 6,977,940 (1,015,707) -12.7% Retiree Medical Contribution - 253,000 95,159 227,158 (25,842) -10.2% Sales Tax Sharing - Redhawk 570,550 564,291 273,015 564,291 - 0.0% 2007 Civic Center COP'S - 1,111,916 - - (1,111,916) -100.0% Property Tax Admin 170,399 51,510 218,815 219,000 167,490 325.2% Old Town Rental Property - - - - - 0.0% CFD 88-12 Tax 1,544,971 1,528,492 764,246 1,528,492 - 0.0% Total Expenditures 57,518,485 64,187,985 27,573,602 58,806,595 (5,381,390) -8.4% Excess of Revenues Over . (Under) Expenditures 5,693,748 (176,096) 216,998 56,274 232,370 Operating Transfers Out: Transfer to Capital Improvement Fund 1,330,713 23,699,881 - 13,999,881 (9,700,000) Debt Service - Civic Center COPS - 1,111,916 1,111,916 1,111,916 Total Operating Transfers Out 1,330,713 23,699,881 1,111,916 15,111,797 (8,588,084) Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 4,363,035 (23,875,977) (894,918) (15,055,523) 8,820,454 D 0 Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-09 Mid-Year Budget Fund Balance, Beg. of Year Revenues Expenditures Operating Transfers Out Transfer for Retiree Benefits Estimated Budget Savings Fund Balance. End of Year Detail of Fund Balance: Reserved for long-term advance to RDA Reserved for deposits and prepaid items Reserved for inventory Reserved for encumbrances Unreserved: Designated for continuing appropriation Designated for economic uncertainty (20% of Appropriations) Secondary designated fund balance reserve (Civic Center Savings) Designated for comprehensive annual leave Designated for open space/Dutch Villages Designated for Liberty Quarry EIR Designated for future CIP Undesignated 0 2007-08 2008-09 2008-09 2008-09 Proposed Audited Current Year-to-Date Revised Increase Actuals Budget Actuals . Budget - (Decrease) 43,932,334 44,723,340 44,723,340 44,723,340 63,212,233 64,011,889 27,790,600 58,862,869 (5,149,020) (57,518,485) (64,187,985) (27,573,602) (58,806,595) 5,381,390 (1,330,713) (23,699,881) (1,111,916) (15,111,797) 8,588,084 (3,572,029) - 44,723,340 20,847,363 43,828,422 29,667,817 8,820,454 870,176 870,176 870,176 870,176 - 17,843 107,959 107,959 107,959 - 3,088 3,586 3,586 3,586 1,130,579 - - - - 200,543 200,543 200,543 200,543 - 12,573,569 12,837,597 12,837,597 11,761,319 (1,076,278) - - 9,700,000 9,700,000 1,381,327 1,465,426 1,465,426 1,465,426 - 150,000 150,000 150,000 150,000 - 266,908 266,908 266,908 266,908 23,699,881 - - - - 4,429,426 4,945,167 27,926,226 5,141,899 196,732 44,723,340 20,847,363 43,828,422 29,667,817 8,820,454 E 0 D4090 Operating Transfer In-Measure A - - - 675,000 675,000 0.00% FY2008-09 Mid-Year Operating Budget ACCT NO 001 GENERAL FUND FY 07-08 ACTUALS FY 08-09 YTD @ 12/31/08 FY 08-09 REVENUE ESTIMATES CHANGE IN ESTIMATES REVISED ESTIMATES Change DEPT 110 CITY MANAGER 4083 -Grants DEPT 161 PLANNING -Various 700,572 246,408 739,158 (111,158) 628,000 -15.04% DEPT 162 BUILDING & SAFETY -Various 1,611,214 1,025,641 1,531,639 (200,000) 1,331,639 -13.06% DEPT 163 LAND DEVELOPMENT -Various 1,020,532 428,652 372,334 281,666 _ 654,000 75.65% DEPT 164 PUBLIC WORKS -NPDES Permit Fee 82,383 27,305 - 54,610 54,610 DEPT 170 POLICE 4055 -Parking Citations 206,475 111,699 250,000 - 250,000 0.00% 4059+406 -Miscellaneous 99,958 43,631 113,525 1,500 115,025 1.32% 4067 -Vehicle Impound Fees 139,429 73,585 129,950 - 129,950 0.00% 4,076 - -Reimbursements 147,419 51,899 140,000 - 140,000 0.00% 4083+422 -Grants 130,334 88,344 83,854 98,387 182,241 117.33% DEPT 171 FIRE -Various 784,575 368,140 818,118 (149,118) 669,000 -18.23% 4083 -Grants DEPT 199 NON-DEPARTMENTAL 4010 -Property Tax 5,404,525 3,386,795 5,673,000 (245,000) 5,428,000 -4.32% 4012 -Property Tax (Unsecured) 234,932 28,187 115,000 - 115,000 0.00% 4013 -Supplemental Tax - AB 2345 935,123 188,301 520,000 20,000 540,000 3.85% 4016 -Property Transfer Tax 512,513 275,724 505,000 (17,000) 488,000 -3.37% 4018 -Franchise Fees 3,415,217 1,185,199 3,178,000 40,000 3,218,000 1.26% 4020 -Transient Occupancy Tax 2,417,726 1,075,023 2,808,000 (708,000) 2,100,000 -25.21% 4023 -Sales and Use Tax - Triple Flip 6,914,480 2,734,031 7,040,000 (884,886) 6,155,114 -12.57% 4024 -Sales and Use Tax - State of Calif 20,501,319 7,411,364 21,530,000 (3,730,000) 17,800,000 -17.32% 4025 -FEMA Grants 50,170 17,480 17,480 17,480 0.00% 4028 -Homeowner Property Tax Relief 80,134 37,920 78,000 (3,000) 75,000 -3.85% 4043 -Motor Vehicle in Lieu - Triple Flip 6,714,601 3,391,077 6,910,000 (127,845) 6,782,155 -1.85% 4046 -Motor Vehicle in Lieu - State of Calif 928,757 156,561 971,000 (275,000) 696,000 -28.32% 4047 -Vehicle Code Fines 881,313 409,900 812,000 (37,000) 775,000 -4.56% 4053 -Bids & Proposals 11,830 34,543 15,000 19,543 34,543 130.29% 4056 -Business Licenses 333,896 111,920 318,500 - 318,500 0.00% 4059 -Right of Way Advertising 71,550 14,790 60,000 (35,000) 25,000 -58.33% Various -Miscellaneous 23,911 15,330 15,000 15,660 30,660 104.40% 4065+454 -Investment Interest 2,757,746 2,045,412 1,690,000 - 1,690,000 0.00% 4076 -Reim bursements-I nd ian Gaming 983,597 - 2,000,000 (1,045,950) 954,050 -52.30% 4076 -Reimbursements-Miscellaneous 14,775 59,667 37,000 50,000 87,000 135.14% 4082 -Reimbursements-Redevelopment Agen 110,000 55,000 110,000 - 110,000 0.00% 4083 -Reimbursements-CapitallmprvmntPrg 1,839,878 918,061 2,552,594 324,847 2,877,441 12.73% 4090 Operating Transfer In-Gas Tax 1,945,467 796,408 1,777,500 (164,464) 1,613,036 -9.25% 4090 Operating Transfer In-Prop 42 - - - 918,135 918,135 0.00% 4090 Operating Transfer In-COPS 190,409 100,000 67,573 167,573 67.57% 4090 Operating TransferIn-Other 82,675 55,135 - - - 0.00% 4400 -Financing Reimbursement 182,798 96,250 192,500 - 192,500 0.00% 4402 -Prop 1B 750,000 825,218 825,217 - 825,217 0.00% TOTAL GENERAL FUND 63,212,233 27,790,600 64,011,889 (5,149,020) F58,862,869 -8.04% General Fund Revenue Detail E Exhibit B FY 2008-09 Mid-Year Budget 0 Gas Tax Fund State Transportation Fund CDBG Fund Law Enforcement Fund Debt Service Fund n U Gas Tax Fund Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers Out Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balance, Beg. of Year Fund Balance, End of Year 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 1,753,967 1,777,500 795,967 1,612,596 (164,904) -9.3% 1,753,967 1,777,500 795,967 1,612,596 (164,904) -9.3% (1,945,467) (1,777,500) (796,407) (1,613,036) (164,464) -9.3% (191,500) 191,940 (440) (440) (440) 440 440 440 440 440 U [I State Transportation Fund G Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers Out: To General Fund Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balances, Beg, of Year Fund Balances, End of Year 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) - 1,455,935 455,263 2,374,070 918,135 63.1% - 1,455,935 - 1,455,935 - 0.0% 455,263 (6,821) 918,135 918,135 (918,135) (918,135) (6,821) - 455,263 6,821 455,263 0 CDBG Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Acuals Budget (Decrease) (Decrease) Total Revenues 308,169 2,493,839 7,869 2,493,839 - - Total Expenditures 56,456 59,267 - 59,267 Excess of Revenues Over (Under) Expenditures 251,713 2,434,572 7,869 2,434,572 - Operating Transfers Out: CIP Fund (251,713) (2,434,572) (7,815) (2,434,572) Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 54 Fund Balances, Beg. of Year Fund Balances, End of Year 54 C 0 Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers Out': To General Fund Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balances, Beg. of Year Fund Balances, End of Year 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 190,850 100,000 6,005 167,132 67,132 67.1% 190,850 100,000 6,005 167,132 67,132 67.1% (190,409) (100,000) (6,436) (167,573) (67,573) -67.6% 441 - (431) (441) (441) 441 441 441 441 441 10 0 Debt Service Fund-Civic Center COPs 0 Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers Out: To General Fund Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balances, Beg. of Year Fund Balances, End of Year 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 2,043,009 1,114,916 1,117,924 1,123,916 9,000 0.8% 1,203,000 536,787 - 840,009 1,114,916 581,137 1,123,916 9,000 0.8% (1,111,916) (1,111,916) 0.0% 840,009 3,000 581,137 12,000 9,000 - 840,009 840,009 840,009 840,009 843,009 1,421,146 852,009 0 Other Funds-Revenue Detail ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 100 GAS TAX FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 8,963 3,596 3,596 3,596 0.00% 4700 -Gas Tax 2106 379,057 146,952 390,000 (49,000) 341,000 -12.56% 4701 -Gas Tax 2105 579,917 288,616 590,000 (52,000) 538,000 -8.81% 4702 -Gas Tax 2107 776,030 356,803 790,000 (70,000) 720,000 -8.86% 4704 -Gas Tax 2107.5 10,000 - 7,500 2,500 10,000 33.33% TOTAL GAS TAX FUND 1,753,967 795,967 1,777,500 (164,904) 1,612,596 -9.28% 0 ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 101 ST. TRANSPORTATION FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065 -Investment Interest 19,962 19,962 19,962 0.00% 4160 -Traffic Congestion Relief - 435,301 - 898,173 898,173 0.00% 4165 -Proposition 1B Streets/Roads - - 1,455,935 - 1,455,935 0.00% TOTAL ST. TRANSPORT. FUND - 455,263 1,455,935 918,135 2,374,070 63.06% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 140 CDBG FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 54 - - 0.00% 4081 -Community Development Block Grant 308,169 7,815 2,493,839 - 2,493,839 0.00% TOTAL CDBG FUND 308,169 7,869 2,493,839 - 2,493,839 0.00% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 160 LAW ENFORCEMENT FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 2,530 8 - 0.00% 4085 -AB3229 (COPS) 188,320 5,997 100,000 67,132 167,132 67.13% TOTAL LAW ENFORCEMENT FUND 190,850 6,005 100,000 67,132 167,132 67.13% 0 ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 370 DEBT SERVICE FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065 -Investment Interest 8,009 6,008 - 12,000 12,000 0.00% 4090 -Operating Transfer In 1,111,916 1,114,916 (3,000) 1,111,916 -0.27% 4800 -Bond Proceeds 2,035,000 - - 0.00% TOTAL DEBT SERVICE FUND 2,043,009 1,117,924 1,114,916 9,000 1,123,916 0.81% 0 Exhibit C FY 2008-09 Mid-Year Budget Internal Service Funds D U 0 '1 Internal Service Funds Summary of Revenues, Expenditures, and Changes in Fund Balances Total Revenues by Fund: Insurance Vehides Information Systems Support Services Facilities Total Revenues Total Expenditures by Fund: Insurance Vehides Information Systems Support Services Facilities Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers In (Out): General Fund (Vehides) Excess of Revenues and Operating Transfers Over (Under) Expenditures Retained Earnings, Beg. of Year Retained Earnings, End of Year 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 714,352 689,300 294,541 389,300 (300,000) -43.5% 354,914 371,800 177,729 374,342 2,542 0.7% 2,353,302 2,522,900 1,220,241 2,216,270 (306,630) -12.2% 369,393 412,700 149,127 382,061 (30,639) -7.4% 627,760 801,500 346,681 801,500 0.0% 4,419,721 4,798,200 2,188,319 4,163,473 (634,727) 711,431 685,718 281,770 685,718 - 0.0% 314,021 337,130 156,321 337,130 - 0.0% 2,391,340 2,567,106 1,212,391 2,460,476 (106,630) -4.2% 347,290 384,000 137,049 353,361 (30,639) -8.0% 633,049 774,155 331,132 767,319 (6,836) -0.9% 4,397,131 4,748,109 2,120,663 4,604,004 (144,105) 22,590 50,091 22,590 50,091 67,656 (440,531) (490,622) 67,656 (440,531) (490,622) 4,902,918 4,925,508 4,925,508 4,925,508 4,925,508 4,975,599 4,993,164 4,484,977 0 Internal Services Funds-Revenue Detail ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 300 INSURANCE FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 58,775 27,201 44,000 44,000 0.00% 4076 -Charges for Services 652,883 256,466 645,300 (300,000) 345,300 -46.49% 4086 -Special Event Insurance Fees 1,834 874 - - 0.00% 4095 Claims Recovery 860 10,000 0.00% TOTAL INSURANCE FUND 114,352 294,541 689,300 (300,000) 389,300 -43.52% 0 ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 310 VEHICLES FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 24,573 12,412 16,000 16,000 0.00% 4076 -Charges for Services 323,636 162,775 355,800 - 355,800 0.00% 4550 -Gain on Disposal of Assets 6,705 2,542 - 2,542 2,542 0.00% TOTAL VEHICLES FUND 354,914 177,729 371,800 2,542 374,342 0.68% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 320 INFO SYSTEMS FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4050 -Pay Telephone Revenue 56 15 - 0.00% 4062 -Recovery of Prior Year Expense 108 0.00% 4065+454 -Investment Interest 25,114 8,554 17,000 - 17,000 0.00% 4076 -Charges for Services 2,328132 , 1,211,564 2,505,900 (306,630) 2,199,270 -12.24% TOTAL INFO SYSTEMS FUND 2,353 ,302 1,220,241 2,522,900 (306,630) 2,216,270 -12.15% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 330 SUPPORT SERVICES FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 12,432 5,550 8,000 - 8,000 0.00% 4076 -Charges for Services 356,961 143,577 404,700 (30,639) 374,061 -7.57% TOTAL SUPPORT SERVICES FUND 369,393 149,127 412,700 (30,639) 382,061 -7.42% u ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 340 FACILITIES FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065+454 -Investment Interest 4,311 1,675 3,000 3,000 0.00% 4076 -Charges for Services 623,449 345,006 798,500 798,500 0.00% TOTAL FACILITIES FUND 627,760 346,681 801,500 801,500 0.00%