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Home My WebLink About2020-01 TCSD Resolution RESOLUTION NO. CSD 2020-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2019-20 ANNUAL OPERATING BUDGETS THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA DOES HEREBY RESOLVE AS FOLLOWS: Section 1. The purpose of this review is to conduct an analysis of revenues and expenditures to ensure that the Temecula Community Services District (TCSD) maintains a prudent and healthy fiscal position. Section 2. That each year a Mid-Year review is conducted of all Temecula Community Services (TCSD) operating budgets. Section 3. That the Mid-Year review has been completed and the recommended adjustments are reflected in the schedules attached hereto as Exhibit A. Section 4. That the Fiscal Year 2019-20 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 25th day of February, 2020. -2—7 Zak Schwank, President ATT • Randi Johl, Secretary [SEAL] 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 2020-01 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 25th day of February, 2020, by the following vote: AYES: 5 BOARD MEMBERS: Edwards, Naggar, Rahn, Stewart, Schwank NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None Randi Johl, Secretary 2 Jul City of Temecula Fiscal Year 2019-20 Cyerorielip.-- Mid-Year Adjustments TEMECULA COMMUNITY SERVICES DISTRICT-ALL FUNDS COMBINED %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Fund Fund 190 Citywide Operations 10,534,112 12,359,483 6,430,068 12,612,249 252,766 2.0% Fund 192 Service Level B 704,958 712,004 411,996 712,004 - 0.0% Funds 501-530 Service Level C 1,618,389 1,587,230 15,642 1,587,230 - 0.0% Fund 194 Service Level D 8,006,819 8,514,541 4,487,232 8,514,541 - 0.0% Fund 195 Service Level R 5,821 5,832 3,361 5,832 - 0.0% Fund 196 Service Level L 253,524 252,489 6,203 252,489 - 0.0% Fund 197 Library 781,699 1,030,063 516,004 1,030,063 - 0.0% Total Revenues and Other Sources 21,905,323 24,461,642 11,870,505 24,714,408 252,766 1.0% Expenditures by Fund Fund 190 Citywide Operations 11,151,063 12,562,713 6,183,623 12,822,876 260,163 2.1% Fund 192 Service Level B 935,978 789,853 381,901 739,853 (50,000) -6.3% Funds 501-530 Service Level C 1,386,544 1,892,005 714,780 1,892,005 - 0.0% Fund 194 Service Level D 8,025,798 8,599,323 69,570 8,581,045 (18,278) -0.2% Fund 195 Service Level R 12,315 5,532 2,800 5,532 - 0.0% Fund 196 Service Level L 237,532 261,788 123,886 268,788 7,000 2.7% 1 Fund 197 Library 903,611 1,046,472 335,067 1,046,472 - 0.0% it Total Expenditures and Other Financing Uses 22,652,841 25,157,685 7,811,628 25,356,570 198,885 0.8% Excess of Revenues Over(Under)Expenditures (747,518) (696,043) 4,058,877 (642,162) 53,881 -7.7% Fund Balance,Beginning of Year 3,911,582 3,164,064 3,164,064 - 0.0% Fund Balance,End of Year 3,164,064 2,468,021 2,521,902 53,881 2.2% 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, and library services. City of Temecula Fiscal Year 2019-20 C.7;--..kilr"7----'flr,'C:M--ilV% Mid-Year Adjustments Fund: 190 CITYWIDE OPERATIONS 2019-20 Year to Date 2019-20 %Change 2018-19 Current Actuals Revised Increase/ From Description Actuals Budget 12-31-19 Budget (Decrease) Current Revenues by Department General Operations 6,672,775 8,419,419 4,274,229 8,644,419 225,000 2 7% Senior Center 98,420 94,529 42,483 94,529 - 0 0% Community Recreation Center 356,435 336,221 117,677 339,001 2,780 0.8% Special Events 236,827 243,393 136,705 243,093 (300) -0.1% Temecula Community Center 82,444 127,846 67,460 127,846 - 0.0% Temecula History Museum 95,215 100,008 54,708 94,883 (5,125) -5.1% Aquatics 406,071 397,183 223,044 403,156 5,973 1.5% Sports 342,062 442,815 170,838 418,174 (24,641) -5.6% Temecula Children's Museum 18,088 18,062 6,741 18,062 - 0 0% Community Theater 660,817 739,972 400,381 721,392 (18,580) -2 5% Cultural Arts 51,901 51,937 21,061 52,177 240 0 5% Civic Center Conference Center 39,795 - 200 - - 0 0% Human Services 47,050 47,965 27,293 50,384 2,419 5.0% Margarita Recreation Center 26,364 26,428 13,256 26,428 - 0.0% Jefferson Recreation Center 8,825 8,847 4,540 8,847 - 0.0% Contract Classes 1,150,392 1,142,728 741,589 1,142,728 - 0 0% Park Rangers 36,530 36,669 31,988 36,669 - 0 0% Responsible Compassion 204,102 125,461 95,875 190,461 65,000 51.8% Total Revenues and Other Sources 10,534,112 12,359,483 6,430,068 12,612,249 252,766 2 0% Expenditures by Department General Operations 2,788,538 3,385,195 1,810,238 3,650,521 265,326 7.8% Senior Center 427,927 402,636 237,324 402,636 - 0.0% Community Recreation Center 1,015,045 1,033,127 529,693 1,033,127 - 0 0% Special Events 962,704 1,134,508 581,345 1,134,508 - 0 0% Temecula Community Center 222,198 372,193 162,193 372,193 - 0.0% Temecula History Museum 479,592 547,627 229,302 547,627 - 0.0% Aquatics 1,034,089 1,146,748 569,452 1,154,248 7,500 0 7% Sports 310,799 343,974 148,752 343,974 - 0 0% Temecula Children's Museum 93,191 81,223 31,573 81,223 - 0.0% Community Theater 1,418,655 1,477,740 751,030 1,482,060 4,320 0.3% Cultural Arts 243,399 259,206 127,503 259,206 - 0.0% Civic Center Conference Center 98,364 - - - - 0.0% Human Services 175,239 208,975 108,491 208,975 - 0 0% Margarita Recreation Center 162,758 159,731 58,262 159,731 - 0.0% Jefferson Recreation Center 50,670 54,709 22,855 54,709 - 0.0% Contract Classes 873,648 878,815 430,780 878,815 - 0.0% Park Rangers 279,619 385,434 165,694 368,451 (16,983) -4.4% Responsible Compassion 514,629 690,872 219,136 690,872 - 0.0% Total Expenditures and Other Financing Uses 11,151,063 12,562,713 6,183,623 12,822,876 260,163 2.1% Excess of Revenues Over(Under)Expenditures (616,951) (203,230) (210,627) (7,397) 3.6% Fund Balance,Beginning of Year 927,584 310,634 310,634 - 0.0% Fund Balance,End of Year 310,634 107,404 100,007 (7,397) -6.9% Fund Description City of Temecula Fiscal Year 2019-20 6{ Mid-Year Adjustments c 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. City of Temecula c- ;;J Fiscal Year 2019-20 r Mid-Year Adjustments Fund: 192 SERVICE LEVEL B-STREET LIGHTING %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 639,787 640,767 340,764 640,767 - 0.0% Funding From Measure S 62,661 71,037 71,037 71,037 - 0.0% Use of Money and Property Investment Interest 2,510 200 194 200 - 0.0% Total Revenues and Other Sources 704,958 712,004 411,996 712,004 - 0.0% Expenditures by Category Personnel 22,384 22,103 11,128 22,103 - 0.0% Operations and Maintenance 913,594 767,750 370,773 717,750 (50,000) -6.5% Total Expenditures and Other Financing Uses 935,978 789,853 381,901 739,853 (50,000) -6.3% Excess of Revenues Over(Under)Expenditures (231,020) (77,849) 30,095 (27,849) 50,000 -64.2% Fund Balance,Beginning of Year 261,188 30,169 30,169 - 0.0% Fund Balance,End of Year 30,169 (47,680) 2,320 50,000 -104.9% 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. f City of Temecula Fiscal Year 2019-20 � C( Mid-Year Adjustments Funds: 501-530 SERVICE LEVEL C-LANDSCAPE/SLOPE MAINTENANCE %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 1,587,515 1,587,230 - 1,587,230 - 0.0% Use of Money and Property Investment Interest 30,874 - 15,642 - - 0.0% Reimbursements Reimbursements - - - - - 0.0% Total Revenues and Other Sources 1,618,389 1,587,230 15,642 1,587,230 - 0.0% Expenditures by Category Personnel 61,688 62,453 31,999 62,453 - 0.0% Operations and Maintenance 1,324,856 1,829,552 682,781 1,829,552 - 0.0% Total Expenditures and Other Financing Uses 1,386,544 1,892,005 714,780 1,892,005 - 0.0% Excess of Revenues Over(Under)Expenditures 231,845 (304,775) (699,138) (304,775) - 0.0% :: Fund Balance,Beginning of Year 1,655,790 1,887,635 1,887,635 0.0% Fund Balance,End of Year 1,887,635 1,582,861 1,582,861 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). » City of Temecula Fiscal Year 2019-20 ((( G( Mid-Year Adjustments Fund: 194 SERVICE LEVEL D- REFUSE AND RECYCLING %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 7,975,196 8,491,541 4,485,350 8,491,541 - 0.0% Recycling Program 19,711 18,000 - 18,000 - 0.0% Use of Money and Property Investment Interest 11,912 5,000 1,882 5,000 - 0.0% Total Revenues and Other Sources 8,006,819 8,514,541 4,487,232 8,514,541 - 0.0% Expenditures by Category Personnel 71,416 71,892 35,603 53,614 (18,278) -25.4% Operations and Maintenance 7,954,383 8,527,431 33,968 8,527,431 - 0.0% Total Expenditures and Other Financing Uses 8,025,798 8,599,323 69,570 8,581,045 (18,278) -0.2% Excess of Revenues Over(Under)Expenditures (18,980) (84,782) 4,417,662 (66,504) 18,278 -21 6% Fund Balance,Beginning of Year 294,489 275,509 275,509 - 0.0% Fund Balance,End of Year 275,509 190,727 209,005 18,278 9.6% L Fund Description Service Level D Fund is used to collect benefit assessments charged to property owners for the purpose of providing refuse collection, recycling, and street sweeping throughout the City,which is provided by CR&R. In addition, Service Level D has received grants to increase recycling efforts Citywide M City of Temecula Fiscal Year 2019-20 or ((( (( Mid-Year Adjustments Fund: 195 SERVICE LEVEL R-STREET/ ROAD MAINTENANCE %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 5,331 5,532 3,175 5,532 - 0.0% Use of Money and Property Investment Interest 491 300 185 300 - 0.0% Total Revenues and Other Sources 5,821 5,832 3,361 5,832 - 0.0% Expenditures by Category Operations and Maintenance 12,315 5,532 2,800 5,532 - 0.0% Total Expenditures and Other Financing Uses 12,315 5,532 2,800 5,532 - 0.0% Excess of Revenues Over(Under)Expenditures (6,493) 300 561 300 - 0.0% Fund Balance,Beginning of Year 26,791 20,298 20,298 - 0.0% Fund Balance,End of Year 20,298 20,598 20,598 - 0.0% Fund Description I_ 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. L p, City of Temecula Fiscal Year 2019-20 ((( Mid-Year Adjustments Fund: 196 SERVICE LEVEL L- HARVESTON LAKE PARK MAINTENANCE %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Assessments 241,226 244,289 - 244,289 - 0.0% Harveston Lake Boat Revenue 4,403 4,200 2,525 4,200 - 0.0% Recovery of Prior Year Expense - - - - - 0.0% Use of Money and Property Investment Interest 7,896 4,000 3,677 4,000 - 0.0% Total Revenues and Other Sources 253,524 252,489 6,203 252,489 - 0.0% Expenditures by Category Personnel 15,958 26,101 12,770 26,101 - 0.0% Operations and Maintenance 221,574 235,687 111,116 242,687 7,000 3.0% Total Expenditures and Other Financing Uses 237,532 261,788 123,886 268,788 7,000 2.7% Excess of Revenues Over(Under)Expenditures 15,993 (9,299) (117,684) (16,299) (7,000) 75.3% Fund Balance,Beginning of Year 402,667 418,660 418,660 0.0% Fund Balance,End of Year 418,660 409,361 402,361 (7,000) -1.7% 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. I L I City of Temecula I Fiscal Year 2019-20 (( C( Mid-Year Adjustments Fund: 197 LIBRARY FUND %Change 2019-20 Year to Date 2019-20 From 2018-19 Current Actuals Revised Increase/ Current Description Actuals Budget 12-31-19 Budget (Decrease) Budget Revenues by Source Licenses,Permits and Service Charges Library Funding From GF/Measure S 662,527 921,203 460,602 921,203 - 0.0% Printing and Copies 16,240 21,860 8,478 21,860 - 0.0% Facilities Rentals 19,961 15,000 10,615 15,000 - 0.0% Fines and Forfeitures Fines and Fees 75,811 69,000 33,465 69,000 - 0.0% Lost and Damaged Materials (166) - - - - 0.0% Miscellaneous Miscellaneous - - - - - Use of Money and Property Investment Interest 7,326 3,000 2,845 3,000 - 0.0% Total Revenues and Other Sources 781,699 1,030,063 516,004 1,030,063 - 0.0% Expenditures by Category Personnel 94,042 120,616 56,437 120,616 - 0.0% 9 Operations and Maintenance 809,569 925,855 278,630 925,855 - 0.0% Total Expenditures and Other Financing Uses 903,611 1,046,472 335,067 1,046,472 - 0.0% a Excess of Revenues Over(Under)Expenditures (121,913) (16,409) 180,937 (16,409) - 0.0% Fund Balance,Beginning of Year 343,072 221,160 221,160 - 0.0% Fund Balance,End of Year 221,160 204,751 204,751 - 0.0% Fund Description Library Fund is used to account for the maintenance and operations of the Ronald H.Roberts Temecula Public Library on Pauba Road. F