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Home My WebLink About15-012 CC ResolutionRESOLUTION NO. 15 -12 ' A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2014 -15 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 Services Funds. Section 4. That the Fiscal Year 2014 -15 General Fund Annual Operating Budget is hereby amended in accordance with the attached Exhibit A, General Fund Fiscal Year 2014 -15 Mid -Year Budget. Section 5. That the Fiscal Year 2014 -15 Special Revenue Funds Annual Operating Budgets are hereby amended in accordance with the attached Exhibit B, Special Revenue Funds Fiscal Year 2014 -15 Mid -Year Budget. Section 6. That the Fiscal Year 2014 -15 Internal Services Funds Annual Operating Budgets are hereby amended in accordance with the attached Exhibit C, Internal Services Funds Fiscal Year 2014 -15 Mid -Year Budget. Section 7. The City Clerk shall certify adoption of the resolution. PASSED, APPROVED, AND ADOPTED by the City Council of the City of Temecula this 24th day February of, 2015. Jett Comerchero, Mayor ATTEST: / 4 — Randi Johl - Olson, City Clerk ' [SEAL] Resos 15 -12 1 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl - Olson, City Clerk of the City of Temecula, do hereby certify that the foregoing Resolution No. 15 -12 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, 2015, by the following vote: AYES: 5 COUNCIL MEMBERS: Edwards, Naggar, Rahn, Washington, Comerchero NOES: 0 COUNCIL MEMBERS: None ABSTAIN: 0 COUNCIL MEMBERS: None ABSENT: 0 COUNCIL MEMBERS: None Randi Johl- Olson, City Clerk Resos 15 -12 2 I 41.1 Exhibit A General Fund FY2014 -15 Mid -Year Budget 1 t t /j / GzL/R 1�i- e Fund: OO1 GENERAL FUND City of Temecula Fiscal Year 2014 -IS Mid -Year Adjustments 2014 -15 Year to Date 2014 -15 Proposed 2013 -14 Current Actuals Revised Increase % Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Prior Year Contractual Obligations - - - 163,295 163,295 0.00% Revenues by Category Taxes and Franchises 43,720,821 43,971,048 16,482,751 46,707,131 2,736,083 6.22% Licenses, Permits and Service Charges 4,768,425 4,794,625 1,780,320 4,920,155 125,530 2.62% Fines and Forfeitures 849,030 967,702 298,214 761,641 (206,061) - 21.29% Use of Money and Property 78,288 144,717 (23,705) 67,899 (76,818) - 53.08% Intergovernmental Revenues 6,339,505 6,560,736 43,558 6,769,185 208,449 3.18% Reimbursements 2,709,611 2,412,653 1,01017,238 2,455,231 42,578 1.76% Operating Transfers In 3,042,842 2,973,923 1,428,457 3,185,353 211,430 7.11% Miscellaneous Revenue 153,362 152,505 166,363 168,962 16,457 10.79% Total Operating Revenues 61,661,884 61,977,909 21,183,196 65,198,852 3,220,943 5.20% Expenditures by Department City council Community Support City Manager Economic Development City Clerk City Attorney Finance Human Resources Planning Building & Safety Land Development Public Works CIP Admin Parks Maintenance Police Fire Animal Control Non Departmental: Property Tax Admin Recreation Funding Retiree Medical Contribution PERS Replacement Benefit 2011 Financing Lease - 2001 & 2008 COPs Pavement Management Program Total Operating Expenditures Excess of Revenues Over (Under) Expenditures 459,612 448,151 209,103 452,410 4,259 0.95% 92,123 101,000 57,435 101,000 - 0.00% 1,470,546 1,187,853 546,789 1,199,604 11,751 0.99% 1,031,267 1,028,248 535,612 1,073,452 45,104 4.40% 942,037 1,118,125 443,975 1,121,597 3,472 0.31% 476,695 741,300 370,651 741,300 - 0.00% 2,159,545 2,338,285 1,015,568 2,295,237 (43,048) -1.84% 491,084 706,375 330,808 748,743 42,368 6.00% 2,004,646 2,002,839 920,545 2,018,552 15,713 0.78% 1,750,027 2,340,467 1,060,532 2,416,946 76,479 3.27% 1,157,167 1,295,963 624,429 1,400,261 104,298 8.05% 4,455,184 5,273,774 1,992,042 5,214,815 (58,959) -1.12% 2,143,611 2,150,153 983,404 2,116,445 (33,708) -1.57% 3,700,236 3,747,648 1,772,984 3,742,322 (5,326) -0.14% 22,604,887 23,881,338 11,906,013 23,887,777 6,439 0.03% 5,042,325 5,169,589 2,527,011 5,460,132 290,543 5.62% 476,022 464,491 319,205 464,491 - 0.00% 65,408 72,422 4,638 76,722 4,300 5.94% 5,024,843 5,094,696 2,530,101 5,256,456 161,760 3.18% 494,032 488,207 196,936 488,207 - 0.D0% - 60,000 60,841 60,850 850 1.42% 2,137,867 2,137,672 1,068,421 2,137,672 - 0.00% - - 1,500,000 1,500,000 0.00% 58,179,164 61, 848,596 29.477,043 63,974,991 2,126,395 3.29% 3,482,720 129,313 (8,293,847) 1,223,861 1,257,843 846.43% Fund DePolptim The General Fund is the main operating fund for the City of Temecula. It is used to account for all financial resources for the City that are not restricted to a special purpose and otherwise required to be accounted for in another fund. The General fund provides the resources necessary to sustain the day. to -day activitles and pays for all administrative and operating expenditures. R \A,-E Man ;n \1015...n, \02 -24 -15 \Mid -Year BuJrtt \nyinal Jo,54mla[emml Summane5 Gr du ' 1 Q �fk- EfitL/6f Fund: 001 GENERAL FUND Description 2013 -14 Accosts 2014 -IS Current Budget year to Date Actuals 12131(2014 2014 -IS Revised Budget City Temecula Fiscal Year 2014 -15 Mid-Year Adjustments Proposed Increase % Increase (Decrease) (Decrease) Fund Balance, Beginning of Year 27,621,750 25,301,101 25,301,101 25,301,101 - 0.00% Excess of Revenues Over )Under) Expenditures 3,482,720 129,313 (8,293,847) 1,223,861 1,094,548 846.43% Operating Transfers Out / One Time Payments Mercedes Benz Fee Reimbursement (231,008) - - - - 0.00% T.E.E.M. Fund (25,409) - - - 0.00% Pavement Management Program (1,919,842) - - - - 0.00% OF Fire Facilities - (817,400) - (817,400) - 0.00% City and Parks Facility Rehabilitation (750,000) (220,000) (220,000) (220,000) - 0.00% Theater Remediation (2,084,175) (203,621) (203,621) (203,621) - 0.00% Capital Improvement Fund (779,270) (646,281) (646,281) (846,281) (200,000) 30.95% Intern Fellowship Program Fund (13,665) (12,000) (6,000) (12,0001 - 0.00% Affordable Mousing Fund - (23,307) (16,704) (23,307) - 0.00% Business Incubator Fund (39,693) (19,847) (45,876) (6,183) 15.58% Total Transfers Out One Time Payments (5,803,369) (1,962,302) (1,112,453) (2,168,485) (206,183) 10.51% Fund Balance, End of Year 25.301.101 23,468,112 15,894,801 24,356,477 888,365 3.79% Dirtall of Fund Balance ' Nonspendable: Inventory 3,058 3,058 3,058 3,058 0.00% Prepaid Costs 1,325 1,325 1,325 - 0.00% Deposits 72,583 - - - - 0.00% Committed To: - 0.00% Contractual Obligations 306,074 - - - - 0.00% Economic Uncertainty Reserve (20%) 11,635,833 12,369,719 5,895,409 12,794,998 425,279 3.44% Secondary Reserve (5 %) 2,908,958 3,092,430 1,473,852 3,198,750 106,320 3.44% Assigned To: - 0.00% Capital Projects 1,529,270 306,350 306,350 526,648 220,298 71.91% Pavement Management 1,919,842 3,780,394 3,780,394 2,009,685 (1,770,709) - 46.84% Theater Reconstruction 2,084,175 - - - - 0.00% City and Park Facilities Improvements 750,000 700,000 700,000 470,000 (230,000) - 32.86% Unrealized Gains 75,840 75,840 14,440 14,440 (61,400) - 80.96% Unassigned: 4,015,468 3,138,996 3,719,973 5,337,574 2,198,577 70.04% 25,301,101 23,468,112 15,894,801 24,356,477 888,365 3.79% e'. \MMd, Menace, \3015 ~,,1 \0] -2<. 15 \Mid 1.r euEgR \weeny EOa \replxement_SUmmam G k. 1 � Exhibit B Special Revenue Funds FY2014 -15 Mid -Year Budget l of Temecula 3 -Year Year 2024-IS meats Mid -Year Adjustments Fund: 100 GAS TAX FUND 2014.1s Year to Date 2014 -15 prolected 2013 -14 Current Actuats Revised Imm" %Increase Description Actuals Budget 12/32/2014 Budget (Decrease) Decrease Revenues by Source Tax" and Franchim Gas Tax Use of Money and property Investment Interest Total Revenues and Other Sources Expenditures by Category Operabng Transfers Out - General Fund Total Expenditures and Other Financing Um Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year 3,267,123 2,629,973 1,481,107 3,018,354 388,381 14.77% 1,533 1,000 1,154 1,000 0.00% 3,26g,656 2,630,973 1,482,261 3,019,354 388,381 14.76% 2,777,466 2,806,923 1,403,462 3,018,353 211,430 7.53% 2,777,466 2,806,923 1,403,462 3,018,353 211,430 7.53% 491,190 (175,950( 78,799 1,001 176,951 - 100.57% 491,190 491,190 491,190 000% 491,190 315,240 569,989 492,191 176,951 56.13% Fred Deact"on This fund was established to account for the tax per gallon on the purchase of motor vehicle fuel imposed by the State of California. A portion is allocated to the City of Temecula as specified in the Caldomia Streets and Highways Code (SRC) (Sections 2013, 2105, 2107 and 2107.5). Gas Tax monies are restricted to the repair, maintenance and upkeep of City streets and roads, and the purchase of equipment used to maintain roads. 11-111111 2111 m„ ,,q. 12 1a �1 a,e 1— dery sxr Summa,n.dv 1 Fund: 135 BUSINESS INCUBATOR RESOURCE FUND Description Revenues by Source Use of Money and Property Investment Interest Rental Income Operating Tmnsfm In General Fund Total Revenues and other Sources Expenditures by Category Operations and Maintenance Total Expenditures and other Financing Uses Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments Fund Description This fund was established to account for all activity at the City of Temecula Entrepreneur's Exchange Business Incubator (TVE2). The Business Incubator offers affordable, flexible and scalable space for startup businesses to network, collaborate and grow their business . aV d. M,n,ne.\ 1015MR i. nnf\ e2- 2x -I5W.d vex, 6UdW \— g...1 tlo[s\I SRI 1--l. 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase % Increase Actuais Budget 12/31/2014 Budget (Decrease) (Decrease) 461 300 82 300 - 0.00% 23,794 29,325 13,583 29,325 - 0.00% 39,693 19,847 45,876 6,183 15.58% 24,25S 69,318 33,512 7s,so1 6,123 8.92% 106,793 116,532 50,149 116,532 0.00% 106,793 126,S32 50,149 116,532 0.00% (82,538) (47,214) (16,637) (41,031) 6,183 - 13.10% 123,569 41,031 41,031 41,031 0.00% 41,031 (6.183) 24,394 - 6,183 - 100.00% Fund Description This fund was established to account for all activity at the City of Temecula Entrepreneur's Exchange Business Incubator (TVE2). The Business Incubator offers affordable, flexible and scalable space for startup businesses to network, collaborate and grow their business . aV d. M,n,ne.\ 1015MR i. nnf\ e2- 2x -I5W.d vex, 6UdW \— g...1 tlo[s\I SRI 1--l. ! -1 City Temecula Fiscal Year 201415 Mid -Year Adjustments Fund: 140 COMMUNITY DEVELOPMENT BLOCK GRANT [CDBG) FUND 2014 -15 Year to Date 2014-15 Projected 2013 -14 Current Actuals Revised Increase %Increase ActW14 Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Intergovernmental Revenues Community Development Block Grant 1,357,540 866,134 58,357 866,134 0.009E Total Ravarlslas and Other Sources 1,357,540 866,134 58,357 866,134 0.00% Expenditures by Category Personnel 92,696 107,437 52,645 109,149 1,712 1.59% Operations and Maintenance 71,140 123,665 5,712 123,665 - 0.00% Operating Transfers Out - CIP 1,193,704 635,032 633,320 (1,712) -0.27% Total Expenditures and Other Financing Uses 1,357,540 866,134 58,357 866,134 0.00% Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year 0.00% 0.00% 0.00% Fund Description This fund was established to account for grants received from the U.S. Department of Housing and Urban Development (HUD). The grants are used for the redevelopment of a viable community by providing decent housing, a suitable living environment, and for expanding opportunities, principally for persons of low and moderate Income. R.Wenda M• MerV015 MW,nas \03 -24.15 \Mal Yxar Wdrn \Or,i Opts\$ SRF Summans iu Temecula Fiscal cal Year 201415 Mid -Year Adjustments Fund: 14S TEMECULA ENERGY EFFICIENCY ASSET MANAGEMENT (TEEM) FUND 201415 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Use of Money and Property Investment Interest 705 400 351 400 - 0.00% Reimbursements Energy Efficiency Rebates 19,322 29,600 7,531 29,600 - DD0% Operating Transfers In General Fund 25,409 0.00% Total Revenues and Other Sources 45,436 30,000 7,882 30,000 0.00% Expenditures by Category Operations and Maintenance 0.00% Total Expenditures and Othw Financing Uses 0.00% Excess of Revenues Over (Under) Expenditures 45,436 30,000 7,882 30,000 - 0.00% Fund Balance, Beginning of Year 119,729 165,165 165,165 165,165 0.00% Fund Balance, End of Year 165,165 195,165 173,047 195,165 0.00% ' Fund wa dps This funund d was established to capture energy efficiency rebates and reimbursements as well as expenditure savings resulting from energy efficiency projects completed at various City facilities. Revenue collected in this fund will be utilized on future energy efficiency projects. N.yamda M.n,rw \2015 M..Ings \02 - 34.15\M+ Yea, 6udgw \wewa1 d s \2 sxF 5wnmannA, ' F Temecula F Fiscal tal Year 201415 Mid -Year Adjustments Fund: 150 All 2766 MOTOR VEHICLE SUBVENTION FUND 2014.15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Imergovemmentsl Revenues AB2766 Motor Vehicle Subvention Revenues 128,125 129.449 33,199 129,449 - 0.00% Use of Money and Property Investment Interest 1,747 1,000 951 1,000 0900% Total Revenues and Other Sources 129,872 130,449 34,150 230,449 1100% Expenditures by Category Operations and Maintenance 33,519 37,049 19,304 37,049 - 0.00% Operating Transfers Out - CIP 556,231 556,231 0400% Total Expenditurn and Other Financing Uses 33,519 593,280 19,304 593,280 0.00% Excess of Revenues Over (Under) Expenditures 96,353 (462,831) 14,846 (462,831) - 0.00% Fund Balance, Beginning of Year 366,478 462,831 462,831 462,831 0.00% Fund Balance, End of Year 462,831 477,677 0.00% Fund Clnctiption ' This fund was established to account for State funds that are used to implement programs and projects that reduce air pollution from motor vehicles. This fund is used for Capital projects and to account for operational costs such as the natural gas operated Harveston Trolley, which provides free transportation within the Temecula business district R. Wendt MenwerV01S~sno \ @3HS \MMYar Budpnonevul 4 WSRF Summon —lu 1 � City of Temecula Fiscal Year 2014 -1S R Mid -Year Adjustments Fund: 160 SUPPLEMENTAL LAW ENFORCEMENT SERVICES (SLESF) FUND 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase % Increase Description Actual, Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Intergovernmental Revenues SLESF Grant Revenue Use of Money and Property Investment Interest Total Revenues and Other Sources 265,337 167,000 25,000 167,000 39 11 265,376 167,000 25,011 167,000 s gr6. 0.00% 0.00% Expenditures by Category Operating Transfers Out - General Fund 165,116 167,000 24,995 167,000 0.00% Total Expenditures and Other Financing Uses 265,376 167,008 21,995 167,000 0.00% Excess of Revenues Oyer (Under) Expenditures - - 16 - - 0.00% Fund Balance, Beginning of Year 0.00% Fund Balance, End of year 16 0.00% Fund D*Krtption This fund was established to account for the Supplemental Law Enforcement Services grant monies from the State of California which are provided to assist ' Cities in delivering front line law enforcement services. These monies supplement existing services and may not be used to supplant any existing funding for law enforcement services provided by the City. r—� x VMa�.da Manage, \2 %5 I5uaa�I— Bud,,.bn Pnal Jar \2 1R Summ nu Revenues by Source Operating Transfers In General Fund Use of Money and Property Investment Interest Total Revenues and Outer Sources Expenditures by Category Operations and Maintenance Total Expenditures and Other Financing Uses Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year 0.00% 127 g0 54 e0 0.00% 127 80 54 80 0.00% 127 80 54 80 0.00% 0.00% 0.00% 25,018 25,145 25,145 25,145 DOD% 25,145 25,225 25,199 25,225 0.00% Fund Description 'This fund was established to account for a reward for information that leads to the capture and conviction of the person(s) responsible for the murder of Larry Robinson. The General Fund contributed $25,000 and the public can also contribute to this fund. Once the reward is due to be paid, an appropriation will be made for the original $25,000 as well as any contributions made up to that time. This fund is to remain open until such time as the reward is paid out or until March 22, 2018. If no person has been apprehended or charged with causing the death of Larry Robinson by March 22, 2018, all monies in the Fund will be returned with interest allocated to each contribution based on earning of City pooled investments, to the respective donors. Any undisbursed balance will be deposited in the City's General Fund for law enforcement or public safety purposes designated by the City Council. If one or more persons have been apprehended and charged but not yet convicted by March 22, 2018, the Fund will be retained until dial of the persons) charged has been completed. If a conviction is not obtained, disbursements will be made as outlined above. P'.IArenda ManMe.tzms MWuna%\02.2a15\Mle vex.9 daet \wexul kirss2 seF Wirm—lu City e Temecula Fiscal Year Temecula 1 . A Mid -Year Adjustments Fund: 161 LARRY ROBINSON REWARD FUND 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase % Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Operating Transfers In General Fund Use of Money and Property Investment Interest Total Revenues and Outer Sources Expenditures by Category Operations and Maintenance Total Expenditures and Other Financing Uses Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year 0.00% 127 g0 54 e0 0.00% 127 80 54 80 0.00% 127 80 54 80 0.00% 0.00% 0.00% 25,018 25,145 25,145 25,145 DOD% 25,145 25,225 25,199 25,225 0.00% Fund Description 'This fund was established to account for a reward for information that leads to the capture and conviction of the person(s) responsible for the murder of Larry Robinson. The General Fund contributed $25,000 and the public can also contribute to this fund. Once the reward is due to be paid, an appropriation will be made for the original $25,000 as well as any contributions made up to that time. This fund is to remain open until such time as the reward is paid out or until March 22, 2018. If no person has been apprehended or charged with causing the death of Larry Robinson by March 22, 2018, all monies in the Fund will be returned with interest allocated to each contribution based on earning of City pooled investments, to the respective donors. Any undisbursed balance will be deposited in the City's General Fund for law enforcement or public safety purposes designated by the City Council. If one or more persons have been apprehended and charged but not yet convicted by March 22, 2018, the Fund will be retained until dial of the persons) charged has been completed. If a conviction is not obtained, disbursements will be made as outlined above. P'.IArenda ManMe.tzms MWuna%\02.2a15\Mle vex.9 daet \wexul kirss2 seF Wirm—lu 1iy City of Temecula ' - Real Year 2014.15 /. -_. Mid -Year Adjustments Fund: 16S AFFORDABLE HOUSING FUND 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Currem Actuate Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) i Revenues by Source Llnnses, Permits and Service Charges Monitoring Fees Use of Money and Property Residual Receipt Distributor, Investment Interest Loan Interest Rental Income Forgivable Loan Repayment Irdergovemmemal Revenues Agency Trust Contributions Reimbursements Miscellaneous Non Taxable Operating Transfers In General Fund Toni Revenues and Other sources Expenditures by Category Personnel Operations and Maintenance Total Expenditures and Other Financing Uses Excess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year D4tall of Fund Balance Nonspendable: 10,032 10,032 - 10,032 - O.DD% 53,481 17,579 - 17,579 - O.DD% 571 60 247 60 - 0.00% 2,559 5,434 1,161 5,434 - 0.00% 141,351 173,000 - 173,000 - 0.00% 40,455 - 650 - - 0.00% 250,000 250,000 - 250,000 - 0.00% 111 - 182 - - 0.00% 23,307 16,704 23,307 0.00% 498,560 479,412 18,944 479,412 0.00% 316,510 280,056 130,521 284,687 4,631 1.65% 126,471 255,670 52,574 256,677 1,007 0.39% 442,981 535,726 183,095 541,364 5,638 1.05% 55,579 (56,314) (164,151) (61,952) (5,638) 10.01% 10,103,277 10,158,856 10,158,856 10,158,856 0.00% 10,158,856 10,102,542 9,994,705 10,096,904 (5,638) -0.06% Land Held for Resale 4,400,388 4,400,388 4,400,388 4,400,388 - 0.00% Notes and Loans 345 ,818 345,818 345,818 345,818 - 0.00% Advances to Successor Agency 5,250,954 5,250,954 5,250,954 5,250,954 - 0.00% Restricted For: Community Development Projects 161,696 105,382 (2,455) 99,7x4 (5,638) -535% 10,158,856 10,102,542 9,994,705 10,096,904 (5,638) -0.06% Fund Description The Affordable Housing fund contains the assets as well as loan and rental income which have been transferred to the City of Temecula from the former Redevelopment Agency. R'.Ur ds ManaerV015M-ngs \o$- 24- I5\MM- VNI BuOrynu,ruul d %V SRF Summu, Ju City of Temecula - I Flsol Year 201415 /C/o, t, it Mid -Year Adjustments Fund: 170 MEASURE A FUND Fund Balance, Beginning of year 6,127,704 4,492,914 4,492,914 4,492,914 0.00% Fund Balance, End of Year 4,492,914 632,827 4,149,305 718,165 85,338 13.49% Fund Description This fund was established to account for the City's allocation of the County of Riversides additional one -half percent sales tax for transportation. These monies are restricted for use on local streets. In 2002, Measure A was extended by Riverside County voters. Measure A will continue to fund transportation improvements through 2039. aW{ da MwMw \201S Mtmp \02 24ISNM,d -Ym Wdp \onnml don \2 SRI Sunmv im 201415 Year to Date 201415 Projected 2013 -14 Current Actuab Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) Moonrise) Revenues by Source Use of Money and Property Investment Interest 17,232 8,000 8,826 8,000 - 0.00% Intergovernmental Revenues Measure A Revenue 2,565,083 2,651,435 922,988 2,736,773 85,338 3.22% Total Revenues and Other Sources 2,582,315 2,659,435 931,814 2,744,773 85,338 3.21% Expenditures by Category Operations and Maintenance 1,015,343 2,502,000 1,275,423 2,502,000 - 0.00% Operating Transfers Out - CIP 3,201,762 4,017,522 4,017,522 0.00% Total Expenditures and Other Financing Uses 4,217,105 6,519,522 1,275,423 6,519,522 0.00% Excess of Revenues Over (Under) Expenditures (1,634,790) (3,860,087) (343,609) (3,774,749) 85,338 -2.21% Fund Balance, Beginning of year 6,127,704 4,492,914 4,492,914 4,492,914 0.00% Fund Balance, End of Year 4,492,914 632,827 4,149,305 718,165 85,338 13.49% Fund Description This fund was established to account for the City's allocation of the County of Riversides additional one -half percent sales tax for transportation. These monies are restricted for use on local streets. In 2002, Measure A was extended by Riverside County voters. Measure A will continue to fund transportation improvements through 2039. aW{ da MwMw \201S Mtmp \02 24ISNM,d -Ym Wdp \onnml don \2 SRI Sunmv im ' 1 1,068,421 Fund: 395 2011 FINANCING LEASE 2001 & 2008 COPS 0.00% 2013 -14 2,137,672 Descdntion Actuals Revenues by Source Operadng Tra We In General Fund Taal Revenues and Other Sourm Expenditures by Category Debt Service Interest Debt Service Principal Total Expendilum and Ottw Financing Um E.cess of Revenues Over (Under) Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 201415 Year to Date 2014 -IS Projected Current Actuals Revised Increase %Increase Budget 12/31/2014 Budget (Decrease) (Decrease) 2,137,866 2,137,672 1,068,421 2,137,672 0.00% 2,137,866 2,137,672 1,068,421 2,137,672 0.00% 938,866 893,672 452,421 693,67 - 0.00% 1,199,000 1,244,000 616,000 1,244,000 0.00% 2, 137 ,866 2,137,672 1,068,421 2,137,672 - 0.00% 0.00% 0.00% D.00% Fund Description This fund was established to account for the payment of Interest and principal of the refunding of the 2001 and 2008 Certificates of Participation (COPs). The 2001 COPS were originally issued to finance the construction of the Community Recreation Center and the 2008 COPS were originally issued to finance the construction of the Civic Center. I . Vane. Manare.VOls MeH \e]]. -lluaY Yea, e ,V snr summw�es av Exhibit C Internal Service Funds FY2014 -15 Mid -Year Budget R Fund: 300 INSURANCE FUND Revenues by Source Licenses, Permits and Service Charges Charges For Services Use of Matey and Property City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 2014 -15 Year to Date 2014 -IS Projected 2013 -14 Current Actuals Revised Increase %Increase Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) 883,428 961,513 577,272 963,361 1,848 019% Investment Interest 2,337 1,800 (60) 1,800 0.00% Total Revenues and Other Sources 885 ,765 963,313 577,212 965,161 1,848 0.19% Expenses by Category Personnel 217,628 112,554 57,946 114,403 1,849 1.64% Operations and Maintenance 1,090,486 860,922 465,237 1,030,365 169,443 19.68% Total Expenses and Other Financing Uses 1,308,114 973,476 523,183 1,141,768 171,292 17.60% Excess of Revenues Over (Under) Expenses Net Position, Beginning of Year Net Position, End of Year (422,349) (10,163) 54,029 (179,607) (169,444) 1667.26% 629,085 206,736 206,736 206,736 0.00% 206,736 196,573 260,765 27,129 169,444) - 86.20% ' Fund Insurance Fu The Insurance Fund was established to account for the City's liability and property insurance costs. Fund Balance is a combination of both spendable and non spendable assets. These costs are allocated to each department based on the total number of Full Time Equivalent positions assigned to those departments. The City has a Self4nsured Retention (SIR) of $150,000 per incident, and strives to maintain a fund balance equal to two times the SIR. R\FrenEa 10 4e, \2015 MminR\ 022415 \M,d Yea, eudrel \-gina dxs \3 Summwm_ISFS tls, ' t City of Temecula Fiscal Adjustments Mid -Year Adjustments Fund: 305 WORKERS' COMPENSATION FUND 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase %Increase Description Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Licenses, Permits and Service Charges Charges for Services Use of Money and Property Investment Interest Total Revenues and Other Sources Expenses by Category Operations and Maintenance Total Expenses and Other Financing Uses Excess of Revenues Over (Under) Expenses 274,402 522,554 274,402 0.00% 558 558 558 0.00% 274,402 $23,112 274,960 558 0.20% 7,500 503 17,500 10,000 133.33% 7,500 S03 171500 10,000 133.33% 266,902 522,609 257,460 (9,442) 0.00% Net Position, Beginning of Year 0.00% Net Position, End of Year - 266,902 522,609 257,460 l 0.00% Fund Description The Workers' Compensation Fund was established in Fiscal Year 2014 -15 as the City transitions to a self- insured status for Workers' Compensation liabilities. Departments are charged based on each position allocated on a Full Time Equivalent basis, with a cost assigned to each position based on job duties and potential for risk. fymda Munarer \2015 Ma inp \0234.15 \Mid -Year audWNn final day \3 Summn —Bra flu City of Temecula ' d , Fiscal Year 2014 -15 Mid -Year Adjustments Fund: 310 VEHICLES AND EQUIPMENT FUND 2014 -15 Year to Date 2014 45 Projected 2013 -14 Current Actwls Revised Increase %Increase Description Actwls Budget 12/31/2014 Budget (Decrease) (Decrease) Revenues by Source Licenses, Permits and Service Charges Charges for Services 140,701 177,187 75,608 177,187 - 0.00% Use of Money and Property Investment Interest 9,744 4,000 2,978 4,000 0.00% Total Revenues and Other Sources 150,MS 181,187 78,586 181,187 0.00% Expenses by Category Operations and Maintenance 133,811 164,715 35,869 164,715 0.00% Total Expenses and Other Financing Usas 133,811 164,715 35,869 164,715 0.00% Excess of Revenues Over (Under) Expenses 16,634 16,472 42,717 16,472 - 0.00% Net Position, Beginning of Year 1,876,976 1,893,610 1,893,610 1,893,610 0.00% Net Position, End of Year 1,893,610 1,910,082 1,936,327 1,910,082 0.00% Detail of Fund Balance Nonspendabie: Vehicles and Equipment Spendable: Vehicle and Equipment Purchases Fund Description 518,002 384,370 410,615 384,370 1,375,608 1,525,712 1,525,712 1,525,712 0.00% 1,893,610 1,910,082 1,936,327 1,910,082 0.00% The Vehicles and Equipment Fund was established to account for the depreciation of vehicles and capital equipment over their estimated useful lives, and to accumulate resources for the purchase of future replacement vehicles and equipment. Fund Balance is a combination of both spendable and non spendable assets. Departments are charged based on their percentage of assigned vehicles that carry a depreciable value. R.\/4mda.r,.r \Hn5 C i \3 SummYi6 ISrS du t 1 Fund: 320 INFORMATION TECHNOLOGY FUND Revenues by Source LicerSses, Permits and Service Charges City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase % Increase Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) Charges for Services 2,463,521 2,366,602 1,811,487 2,398,339 31,737 1.34% Use of Money and Property 31,737 2.16% Operations and Maintenance Investment Interest 2,202 1,500 982 1,500 - 0.00% Operating Transfers In 0.00% Operating Transfer Out - Technology Replacement General Fund 677,962 1,226,510 0.00% Total Revenues and Other Sources 2,465,723 2,368,102 1,812,469 2,399,839 31,737 1.34% Expenses by Category Personnel 1,275,935 1,471,808 669,602 1,503,545 31,737 2.16% Operations and Maintenance 1,175,674 922,643 455,405 922,643 - 0.00% Operating Transfer Out - Technology Replacement 1,250,020 677,962 1,226,510 (23,510) -1.88% Total Expenses and Other Financing Uses 2,451,609 3,644,471 1,802,969 3,652,698 8,227 0.13% Excess of Revenues Over (Under) Expenses Net Position, Beginning of Year Net Position, End of Year 14,114 (1,276,369) 9,500 (1,252,859) 23,510 -1.84% 1,238,745 1,252,859 1,252,859 1,252,859 0.00% 1,252,859 (23,510) 1,262,359 - 23,510 - 100.00% Fund wunption The Information Technology Fund was established to fund and account for computer and telephone system operating and maintenance expenses. It is also used to depreciate all related computer and telephone equipment over their useful lives. Fund Balance is a combination of both spendable and non spendable assets. Departments are charged based on the number of workstations assigned. The Temecula Public Library facility is charged directly for all IT expenditures and personnel costs related to the facility. R'.\q—& M-,. \2015 MMlnn \01 2415 \M d-liur ckxA3 Summnn Isridv Fund: 325 TECHNOLOGY REPLACEMENT FUND Revenues by Source Ucemes, Permits and service Charges Charges for Services Operating Transfer In Information Technology Fund Use of Money and Property Investment Interest Total Revenues and Other Sources Expenses by Category Operations and Maintenance Total Expenses and Other Financing Uses Excess of Revenues Over (Under) Expenses Qty of Temecula Fiscal Year 201415 Mid -Year Adjustments 2014 -15 Year to Date 2014 -15 Projected 2013 -14 Current Actuals Revised Increase %Increase Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) 138,100 156,550 138,100 - 0.00% 1,250,020 61 1,226,510 (23,510) 0.00% 101 101 101 0.00% - 1,388,120 834,613 1,364,711 (23,409) OA10% 138,905 68,982 138,905 0.00% 138,905 68,982 138,905 0.00% 1,249,215 765,631 1,225,806 (23,409) 0.00% Net Position, Beginning of Year 0.00% Net Position, End of Year 1,249,215 765,631 1,225,806 .13.40.9L 0.00% Fund Description The Technology Replacement Fund was established in Fiscal Year 2014 -15 in order to accumulate resources for computer and telephone equipment and software to fund future equipment replacement. Fund Balance is a combination of both spendable and non spendable assets. Contributions to this fund are made by departments utilizing the assets in an amount equivalent to the estimated cost to replace the item at the end of its useful life. R.Va da Manarer \2015 Mae1mrs \02- H- 15 \Mi6Yea, 0udgega,ryml E c% \35ummmm ISFS xiu 1-1 Fund: 330 SUPPORT SERVICES FUND Revenues by Source Licemes, Permits and Service Charges Charges for Services Use of Money and Property City of Temecula Fiscal Year 2014 -15 Mid -Yeer Adjustments 2014 -15 Year to Dale 2014 -15 Projected 201114 Current Actuals Revised Increase % Increase Actuals Budget 12/31/2014 Budget (Decrease) (Decrease) 570,572 530,230 239,183 555,905 25,675 4.84% Investment Interest 1,872 1,100 984 1,100 0.00% Total Revenues and Other Sources 572,444 531,330 240,167 SS7,ODS 25,675 4.83% Expenses by Category Personnel 365,366 322,392 153,167 348,067 25,675 7.96% Operations and Maintenance 179,838 183,636 61,914 183,636 0.00% Total Expemaf and Other Financing Uses 545,204 506,028 215,081 531,703 25,675 5.07% Excess of Revenues Over (Under) Expenses Net Position, Beginning of Year Net Position, End of Year fund Description 27,240 25,302 25,086 25,302 0.00% 411,018 438,258 438,258 438,258 0.00% 438,258 463,560 463,344 463,560 0.00% The Support Services Fund was established as a cost center for the City's central receptionist, duplicating, printing, and mailing activities. It is also used to depreciate all related copying and mailing equipment over their useful lives, and to accumulate resources for the purchase of future equipment. Fund Balance is a combination of both spendable and non spendable assets. Departments are charged based on a count of copies made in the previous fiscal year. NV-cu.a,,, \2015 Me ,, \0214.15W Ole., flocs \3wmm >iH Isfs.xkv r/T. /% Fund: 340 FACILITIES FUND City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 20144S Year to Date 2014 -15 Projected 2013-14 Current Actwls Revised Increase %Increase Actwls Budget 12/31/2014 Budget (Decrease) Decrease Revenues by Source Ucerues, Permits and service Charges Personnel 470,665 498,156 240,704 Charges for Services 1,245,567 1,396,452 666,887 1,407,815 11,363 0.81% Use of Money and Property 891,708 50,000 5.94% Total Expenses and Other Financing Uses 1,193,916 Investment Interest 1,099 700 677 700 0.00% Total Revenues and Other Sources 1,146,666 1,397,152 667,564 1,408,515 11,363 0.81% Expenses by Category Personnel 470,665 498,156 240,704 509,519 11,363 2.28% Operations and Maintenance 723,251 841,708 397,270 891,708 50,000 5.94% Total Expenses and Other Financing Uses 1,193,916 1,339,864 637,974 1,401,227 61,363 4.58% Excess of Revenues Over (U nder ) Expenses 52,750 57,288 29,590 7,288 (50,000) - 87.28% Net Position, Beginning of year 331,061 383,811 383,811 383,811 - 0.00% Net Position, End of Year 383,811 441,099 413,401 391,099 (50,000) - 11.34% Fund Desser tbn The Facilities Fund was established to account for the cast of the Civic Center, Former City Hall Facility, City Maintenance Facility, Field Operations Center, and Civic Center Parking Structure operations and maintenance. Fund Balance is a combination of both spendable and non spendable assets. Depart ments are charged based on square footage allotted as well as full time staff equivalents assigned. R'.\MnN Mai,. 0I5 MwrMgS \02.2 415 \1i& YO, Wdeiku, l N35um —ISFCtl Exhibit D Schedule of Authorized Positions 1 i SCHEDULE OF AUTHORIZED POSITIONS City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments 1 of FY7 CITY COUNCIL Councilmember 5.0 860 E City Council Subtotal: 5.0 CITY MANAGER City Manager 1.0 17,917 E Assistant City Manager 1.0 12,131 17,083 E Executive Assistant 1.0 5,000 7,040 E Senior Management Analyst 1.0 6.684 9,412 E City Manager Subtotal: 4.0 ECONOMIC DEVELOPMENT Economic Development Analyst I 3 U 5,690 8,012 E Administrative Assistant Confidential 1.0 3,784 5,327 NE Economic Development Subtotal: 4.0 CITY CLERK Administrative Assistant 1 u 3,784 4,843 NE City Clerk 1.0 8.968 12,627 E Office Specialist 3.0 2,855 3,653 NE Records Manager 1.0 4,943 7,004 E City Clerk Subtotal 6.0 HUMAN RESOURCES Office Specialist (Confidential) 2,855 4,032 NE Senior Human Resources Analyst 6,051 8.521 E Fiscal Services Manager 7,466 10.514 E Human Resources Subtotal: 4.0 FINANCE Finance Director 1.0 10,709 15,079 E Administrative Assistant 1.0 3,784 4,843 NE Revenue Manager 1.0 6,684 9,412 E Senior Management Analyst 1.0 6,684 9,412 E Accountant (Confidential) 1.0 4,870 6,882 NE Accounting Assistant 1.0 3,150 4,030 NE Accounting Manager 1.0 6,684 9,412 E Accounting Specialist 2.0 3,643 4,661 NE Accounting Specialist - Payroll (Confidential) 1.0 3,643 5,126 NE Business License Spec/Cashier 1.0 3,256 4,168 NE Purchasing Coordinator ll 1.0 4,001 5,154 NE Senior Debt Analyst 1.0 6.684 9.412 E Finance Subtotal: 1 INFORMATION TECHNOLOGY Administrative Assistant 1.0 3,784 4,843 NE Deputy Director Information Technology 1.0 7,218 10,164 E Information Technology Administrator 2.0 6,180 8,700 E IT Specialist 1.0 5,062 6,480 NE Senior IT Specialist 4.0 5,552 7,104 NE Support Services Deputy Director Support Services 1.0 6,895 9,711 E Office Specialist - AM 0.5 2,855 3,653 NE Office Specialist - PM 0.5 2,855 3,653 NE Central Services Coordinator 1.0 3,247 4,154 NE Central Services Supervisor 1.0 3,804 4,899 NE Information Technolo Subtotal: 13.0 1 of City of Temecula ' 1 Fiscal Year 2014 -15 Mid -Year Adjustments SCHEDULE OF AUTHORIZED POSITIONS i Non- Administrative Assistant 1.0 3,784 4,843 NE Community Development Director 1.0 10,709 15,079 E Senior Management Analyst 1.0 6,684 9,412 E SARDA7CDBG 1.0 11,142 15,687 E Associate Planner 1.0 5,553 7,106 NE Senior Planner 1.0 7,013 9,874 E Planning 1.0 4,254 5,445 NE Assistant Planner 1.0 4,896 6,268 NE Associate Planner 3.0 5,553 7,106 NE Community Development Tech 3.0 3,943 5,050 NE Community Development Tech - add 1.0 3,943 5,050 NE Development Proc. Coordinator 1.0 5,031 6,440 NE Senior Planner 1.0 7,013 9,874 E Building and Safety/Code Enforcement 5.0 3,368 4,312 NE Building Inspector II 4.0 4,770 6,107 NE Building Official 1.0 8,541 12,101 E Code Enforcement Officer 2.0 4,571 5,851 NE Code Enforcement Officer II 1.0 5,029 6.437 NE Office Specialist 1.0 2,855 3 653 NE Communitv Develoomenf Subtotal: 25.o .IC WORKS iistrative Assistant 1.0 3,784 4,843 NE enance Manager 1.0 7,638 10,466 E Works Director 1.0 11,142 15,687 E Development ;late Engineer 3.0 6,436 8,237 E r Engineer 1.0 4,254 5,445 NE ,r Engineer 1.0 7,588 10,684 E ,r Public Works Inspector 1.0 5,530 7,079 NE al Projects Engineer 1.0 6,436 8,237 E 4 Maintenance Maintenance Worker 4.0 3,966 5,074 NE enance Superintendent - PW 1.0 6,820 9,603 E enance Worker 5.0 3,368 4,312 NE 'c Engineering Cant Engineer 1.0 5,472 7,008 NE sate Engineer 1.0 6,436 8,237 E r Signal Technician 1.0 5,552 7,104 NE I Technician 1.0 4,705 6,024 NE Maintenance Specialist 2.0 2,855 3,653 NE >cape Inspector 1.0 4,019 5,141 NE Maintenance Worker 2.0 3,966 49,021 NE enance Worker 2.0 3,368 4,312 NE Landscape Maintenance Supervisor 1.0 5,552 7,816 E r Landscape Inspector 1.0 4,618 5,912 NE ty Maintenance ,dian 3.0 2,833 3,626 NE y Services Manager 1.0 4,820 6,173 NE Maintenance Worker 2.0 3,966 5,074 NE enance Superintendent - PW 1.0 6,820 9,603 E enance Worker 2.0 3,368 4,312 NE 2 of SCHEDULE OF AUTHORIZED POSITIONS City of Temecula Fiscal Year 2014 -15 Mid -Year Adjustments One Office Specialist and one Recreation Supervisor position are currently unfunded. The positions are associated with the former YMCA facility and will remain unfunded until the facility has been remediated and is ready for operation. 3 of la Exempt/ Non. Minimum Exam C/P Administration Assistant Engineer 1.0 5,472 7,008 NE Associate Engineer 3.0 6,436 8,237 E Construction Manager 1.0 6,549 8,668 E Senior Management Analyst 1.0 6,684 9,412 E Office Specialist 1.0 2,855 3,653 NE Principal Engineer 1.0 8,643 12,170 E Public Works Inspector 1.0 4,810 6,156 NE 68n OF GIP Spea al a! - eliminate 44 4&18 6,832 PIE Senior Engineer 2.0 7,588 10,684 E Senior Office Specialist 1.0 3,256 4,168 NE Senior Public Works Inspector 2.0 5,530 7,079 NE Public Works Subtotal: 56.0 FIRE Administrative Assistant 1 u 3,784 4,843 NE Building Inspector II 1 0 4,770 6,107 NE Community Developmerd T, - a 3.943 5.050 NE 98A BF 09 86 tit eliminate 18 3266 468 PIE Fire Subtotal: 3.0 COMMUNITY SERVICES Administrative Assistant 1.0 3,784 4,843 NE Aquatics Supervisor 1.0 4,690 6,002 NE Community Services Director 1.0 10,709 15,079 E Museum Services Manager 1.0 4,820 6,173 NE Office Specialist 3.0 2,855 3,653 NE Park Ranger 2.0 4,063 5,202 NE Patron Services Coordinator 1.0 4,019 5,141 NE Recreation Coordinator 1.0 4,019 5,141 NE Recreation Superintendent 1.0 7,197 10,137 E Recreation Supervisor' 7.0 4,690 6,002 NE Senior Management Analyst 1.0 8,684 9,412 E Senior Recreation Coordinator 2.0 4,212 5,391 NE Theater Manager 1.0 5,814 8,186 E Theater Technical Coordinator 1.0 4,019 5,141 NE Theater Technical Supervisor 1.0 4,212 5,391 NE Communit Services Subtotal: 25.0 Totals City Council 5.0 City Manager 4.0 Economic Development 4.0 City Clerk 6.0 Human Resources 4.0 Finance 13.0 Information Technology 13.0 Community Development 25.0 Public Works 56.0 Fire 3.0 Community Services 25.0 Total of Authorized Positions: 158.0 One Office Specialist and one Recreation Supervisor position are currently unfunded. The positions are associated with the former YMCA facility and will remain unfunded until the facility has been remediated and is ready for operation. 3 of