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HomeMy WebLinkAbout2021-10 CC Resolution RESOLUTION NO. 2021-10 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2020-21 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, Debt Service and Internal Services Funds. Section 4. That the Fiscal Year 2020-21 General Fund and Measure S Fund Annual Operating Budgets are hereby amended in accordance with the attached Exhibit A, General Fund Fiscal Year 2020-21 Mid-Year Budget. Section 5. That the Fiscal Year 2020-21 Special Revenue and Debt Service Funds Annual Operating Budgets are hereby amended in accordance with the attached Exhibit B — Special Revenue and Debt Service Funds Fiscal Year 2020-21 Mid-Year Budget. Section 6. That the Fiscal Year 2020-21 Internal Services Funds Annual Operating Budgets are hereby amended in accordance with the attached Exhibit C, Internal Services Funds Fiscal Year 2020-21 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 23rd day of February, 2021. 0 Maryann Edwards, Mayor ATTE Randi Johl, City Clerk [SEAL] STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl, City Clerk of the City of Temecula, do hereby certify that the foregoing Resolution No. 2021-10 was duly and regularly adopted by the City Council of the City of Temecula at a meeting thereof held on the 23rd day of February, 2021, by the following vote: AYES: 5 COUNCIL MEMBERS: Alexander, Edwards, Rahn, Schwank, Stewart NOES: 0 COUNCIL MEMBERS: None ABSTAIN: 0 COUNCIL MEMBERS: None ABSENT: 0 COUNCIL MEMBERS: Non .,.... 6 Randi Johl, City Clerk 2 EXHIBIT A General Fund & Measure S Fund al \�� City of Temecula Fiscal Year 2020-21 Quarterly Budget Report 7hc�carr,of jo.r.hcm CaFo�ia �'hnc Co�nbv FUND: 001 -GENERAL FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Taxes and Franchises Property Tax 8,831,452 8,777,137 5,287,251 9,226,610 449,473 5.1% Sales Tax 35,263,640 35,260,000 16,541,339 36,177,000 917,000 2.6% Sales Tax Sharing Agreement (1,354,111) (1,597,814) (303,785) (1,245,053) 352,761 -22.1% Franchise Fees 3,039,761 3,631,908 1,542,623 3,562,656 (69,252) -1.9% Transient Occupancy Tax 2,662,876 3,181,349 1,185,331 2,620,575 (560,774) -17.6% Special Tax(Measure C) 1,840,763 1,880,264 43,941 1,880,264 0 0.0% Licenses,Permits and Service Charges Development Impact Fees 22,811 18,000 0 18,000 0 0.0% Business Licenses 254,667 255,000 95,780 255,000 0 0.0% Land Development 1,847,119 578,504 845,123 1,006,805 428,301 74.0% Public Works 1,175 800 4,750 4,750 3,950 493.8% Parks Maintenance 25,668 1,000 0 1,000 0 0.0% Building 1,959,017 1,660,009 955,233 1,671,009 11,000 0.7% Planning 474,845 532,140 243,526 542,722 10,582 2.0% Police 150,512 140,557 56,191 149,557 9,000 6.4% Fire 794,973 707,269 425,156 786,769 79,500 11.2% Development Fees 177,444 159,780 77,510 159,780 0 0.0% Fines and Forfeitures Fines&Forfeitures 601,163 691,939 220,300 419,774 (272,165) -39.3% Use of Money and Property Investment Interest 815,902 82,300 (140,893) (117,700) (200,000) -243.0% Lease/Rental Income 185,823 148,089 65,221 148,089 0 0.0% Other 95,559 0 4,941 4,941 4,941 100.0% Intergovernmental Revenues Property Tax In Lieu Of VLF 8,434,916 8,745,321 0 8,801,658 56,337 0.6% Vehicle License Fees 90,088 55,415 0 55,415 0 0.0% Grants 2,249,767 0 3,500 0 0 0.0% Reimbursements Capital Improvement Program 169,474 2,435,827 989,959 2,435,827 0 0.0% Pechanga IGA 0 356,567 0 356,567 0 0.0% Other Reimbursements 233,439 356,614 203,640 333,449 (23,165) -6.5% Operating Transfers In Operating Transfers In 2,840,294 3,973,107 1,732,209 4,301,409 328,302 8.3% Contribution From Measure S 5,592,418 8,944,780 2,236,195 5,944,780 (3,000,000) -33.5% Miscellaneous Miscellaneous 35,251 29,050 20,612 34,617 5,567 19.2% Total Revenues and Other Sources 77,336,705 81,004,912 32,335,654 79,536,270 (1,468,642) -1.8% Expenditures by Category Salaries&Benefits 16,221,068 16,153,016 7,614,670 16,141,678 (11,338) -0.1% Operations&Maintenance 51,348,094 57,645,829 21,456,538 57,075,926 (569,903) -1.0% Internal Service Fund Allocations 5,180,162 5,611,512 2,796,628 5,611,512 0 0.0% Capital Outlay 104,791 333,438 74,303 488,438 155,000 46.5% Transfers 5,663,044 4,633,575 3,415,871 4,995,652 362,077 7.8% l,� f City of Temecula �l Fiscal Year 2020-21 Quarterly Budget Report The Heart of Southern California Wine Country FUND: 001 - GENERAL FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Total Expenditures and Other Financing Uses 78,517,158 84,377,371 35,358,009 84,313,207 (64,164) -0.1% Excess of Revenues Over(Under)Expenditures (1,180,453) (3,372,459) (3,022,355) (4,776,937) (1,404,478) 41.6% Fund Balance, Beginning of Year 33,713,903 32,533,450 32,533,450 Fund Balance, End of Year 32,533,450 29,160,991 27,756,513 Fund Description 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 activities and pays for all administrative and operating expenditures. LL11116, City of Temecula Fiscal Year 2020-21 The Heart of Southern California Quarterly Budget Report Wine Country FUND: 002 - MEASURE S FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Taxes and Franchises Transactions And Use Tax 28,158,664 28,091,029 13,131,207 27,734,000 (357,029) -1.3 Use of Money and Property Investment Interest 164,280 40,800 (13,295) 20,800 (20,000) -49.0% Total Revenues and Other Sources 28,322,944 28,131,829 13,117,913 27,754,800 (377,029) -1.3% Expenditures by Category Transfers 19,641,318 40,283,883 9,860,384 36,883,883 (3,400,000) -8.4% Total Expenditures and Other Financing Uses 19,641,318 40,283,883 9,860,384 36,883,883 (3,400,000) -8.4% Excess of Revenues Over(Under) Expenditures 8,681,626 (12,152,054) 3,257,529 (9,129,083) 3,022,971 -24.9% Fund Balance, Beginning of Year 6,764,065 15,445,691 15,445,691 Fund Balance, End of Year 15,445,691 3,293,637 6,316,608 Fund Description Measure S, approved by the voters on November 8,2016,established a one-cent Transactions and Use Tax for the City. The measure was approved based on the commitment to maintain 9-1-1 emergency response times, prevent cuts to local paramedic/police/fire protection,school safety patrols,youth/after-school, senior and disabled services; improve freeway interchanges/reduce traffic and provide for other general services. EXHIBIT B Special Revenue Funds and Debt Service Funds City of Temecula 406, Fiscal Year 2020-21 The Heart of Southern California Quarterly Budget Report Wine Country FUND: 100 - GAS TAX FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Taxes and Franchises Gas Tax 2,631,080 2,418,092 1,311,033 2,639,716 221,624 9.2% Use of Money and Property Investment Interest 9,524 0 510 0 0 0.0% Total Revenues and Other Sources 2,640,603 2,418,092 1,311,543 2,639,716 221,624 9.2% Expenditures by Category Transfers 2,538,726 2,418,092 1,413,420 2,639,716 221,624 9.2% Total Expenditures and Other Financing Uses 2,538,726 2,418,092 1,413,420 2,639,716 221,624 9.2% Excess of Revenues Over(Under) Expenditures 101,877 0 (101,877) 0 0 0.0% Fund Balance, Beginning of Year 0 101,877 101,877 Fund Balance, End of Year 101,877 101,877 101,877 Fund Description 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 California Streets and Highways Code(SHC)(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. ]I\ City of Temecula Fiscal Year 2020-21 -+� TheHcartofSouthernCaGfornfa Quarterly Budget Report Wine Country FUND: 102 - ROAD MAINTENANCE REHABILITATION ACCOUNT (RMRA) FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Taxes and Franchises Gas Tax 1,988,186 1,827,342 1,046,267 2,031,337 203,995 11.2% Use of Money and Property Investment Interest 25,533 13,000 (1,663) 13,000 0 0.0% Total Revenues and Other Sources 2,013,719 1,840,342 1,044,603 2,044,337 203,995 11.1% Expenditures by Category Transfers 2,000,000 2,806,076 0 2,806,076 0 0.0% Total Expenditures and Other Financing Uses 2,000,000 2,806,076 0 2,806,076 0 0.0% Excess of Revenues Over(Under) Expenditures 13,719 (965,734) 1,044,603 (761,739) 203,995 -21.1% Fund Balance, Beginning of Year 1,310,713 1,324,432 1,324,432 Fund Balance, End of Year 1,324,432 358,698 562,693 Fund Description This fund is to account for gasoline and vehicle registration taxes pursuant to the Road Repair and Accountability Act of 2017(SB1 Beall). Monies are collected by the State of California and allocated to local agencies for streets and roads projects and other transportation uses. , gar' r<.eorogkvo- City of Temecula Fiscal Year 2020-21 �'* The Heart of Southern Ca ,�a Quarterly Budget Report Wine Country FUND: 103 - STREET MAINTENANCE FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 44,557 12,500 (503) 12,500 0 0.0% Operating Transfers In Contribution From Measure S 0 2,000,000 0 2,000,000 0 0.0% Total Revenues and Other Sources 44,557 2,012,500 (503) 2,012,500 0 0.0% Excess of Revenues Over(Under) Expenditures 44,557 2,012,500 (503) 2,012,500 0 0.0% Fund Balance, Beginning of Year 1,412,984 1,457,541 1,457,541 Fund Balance, End of Year 1,457,541 3,470,041 3,470,041 Fund Description This fund was established to accumulate resources for the future replacement of streets and roads throughout the City. Aleh Ali City of Temecula C7 — q` Fiscal Year 2020-21 Ippl The Heart of Southern C. Quarterly Budget Report Wine Country FUND: 106 - JEFFERSON STREET IN-LIEU FEES %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Development Impact Fees 393,933 222,718 0 222,718 0 0.0% Use of Money and Property Investment Interest 5,448 0 (352) 0 0 0.0% Operating Transfers In Operating Transfers In 493,336 0 0 0 0 0.0% Total Revenues and Other Sources 892,717 222,718 (352) 222,718 0 0.0% Excess of Revenues Over(Under) Expenditures 892,717 222,718 (352) 222,718 0 0.0% Fund Balance, Beginning of Year 892,717 892,717 Fund Balance, End of Year 892,717 1,115,435 1,115,435 Fund Description This fund was established in conjunction with the adoption of the Uptown Temecula Specific Plan New Streets In-Lieu Fee. The Specific Plan requires developers to dedicate right-of-way and construct new street improvements adjacent to or through their development sites. Developers within the Specific Plan who cannot contribute right-of-way and/or build new streets will be charger a new streets in-lieu fee. a (7."7:-. 4.-4' City of Temecula Fiscal Year 2020-21 The Heart of Southern Calif ornia nia Quarterly Budget Report Wine Country 'm---r FUND: 107 - CARES ACT %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Reimbursements Capital Improvement Program 0 1,382,508 1,382,508 1,382,508 0 0.0% Total Revenues and Other Sources 0 1,382,508 1,382,508 1,382,508 0 0.0% Expenditures by Category Transfers _ 0 1,382,508 0 1,382,508 0 0.0% Total Expenditures and Other Financing Uses 0 1,382,508 0 1,382,508 0 0.0% Excess of Revenues Over(Under) Expenditures 0 0 1,382,508 0 0 0.0% Fund Balance, Beginning of Year 0 0 Fund Balance, End of Year 0 0 0 Fund Description CARES Act grant revenue l,. l City of Temecula C.--(a."Tel-d-..--4.--tiq Fiscal Year Temecula 1 The Heart 0f Southern California Quarterly Budget Report Wine Country FUND: 120 - DEVELOPMENT IMPACT FEES FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Development Impact Fees 2,559,163 4,213,358 670,308 4,213,358 0 0.0% Quimby Fees 518,199 524,512 22,088 524,512 0 0.0% Use of Money and Property Investment Interest 70,819 18,000 (1,822) 18,000 0 0.0% Operating Transfers In Operating Transfers In 5,971 0 0 0 0 0.0% Total Revenues and Other Sources 3,154,152 4,755,870 690,573 4,755,870 0 0.0% Expenditures by Category Transfers 4,782,851 9,144,140 794,300 9,144,140 0 0.0% Total Expenditures and Other Financing Uses 4,782,851 9,144,140 794,300 9,144,140 0 0.0% Excess of Revenues Over(Under) Expenditures (1,628,699) (4,388,270) (103,727) (4,388,270) 0 0.0% Fund Balance, Beginning of Year 4,221,054 2,592,355 2,592,355 Fund Balance,Adjustment 0 1,795,915 1,795,915 Fund Balance, End of Year 2,592,355 0 0 Fund Description This fund accounts for the development impact fees received as a result of development activity within the City. The fees are primarily used to fund Capital Improvement Projects designed to mitigate the impacts of development projects. `,� C7111PiP'''‘ The Heart of Southern California City of Temecula Fiscal Year 2020-21 Quarterly Budget Report _ Wine Country FUND: 125 - PUBLIC EDUCATION & GOVERNMENT (PEG) FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Taxes and Franchises Peg Fees 233,144 220,219 34,547 220,219 0 0.0% Use of Money and Property Investment Interest 7,420 2,000 (224) 2,000 0 0.0% Total Revenues and Other Sources 240,564 222,219 34,324 222,219 0 0.0% Expenditures by Category Capital Outlay 179,749 100,000 10,245 100,000 0 0.0% Total Expenditures and Other Financing Uses 179,749 100,000 10,245 100,000 0 0.0% Excess of Revenues Over(Under) Expenditures 60,815 122,219 24,079 122,219 0 0.0% Fund Balance, Beginning of Year 366,995 427,810 427,810 Fund Balance, End of Year 427,810 550,029 550,029 Fund Description This fund was established to account for Public Education and Government(PEG)fees. Fees received from local cable operators for the sole purpose of supporting the access facilities and activities within the City. `], q"...."-- .";------s- City of Temecula � Fiscal Year 2020-21 The Heart or Southern California Quarterly Budget Report Wine Country FUND: 140 - COMMUNITY DEV BLOCK GRANT FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Intergovernmental Revenues Grants 0 0 0 329,000 329,000 100.0% Community Development Block Grant 528,033 1,487,736 63,909 1,487,736 0 0.0% Operating Transfers In Operating Transfers In 0 0 412,056 689,650 689,650 100.0% Total Revenues and Other Sources 528,033 1,487,736 475,965 2,506,386 1,018,650 68.5 Expenditures by Category Salaries& Benefits 111,688 111,441 93,435 157,627 46,186 41.4% Operations& Maintenance 127,280 477,489 407,410 1,297,253 819,764 171.7% Transfers 352,974 587,597 0 987,597 400,000 68.1% Total Expenditures and Other Financing Uses 591,942 1,176,527 500,845 2,442,477 1,265,950 107.6 Excess of Revenues Over(Under) Expenditures (63,909) 311,210 (24,880) 63,910 (247,300) -79.5% Fund Balance, Beginning of Year 0 (63,909) (63,909) Fund Balance, End of Year (63,909) 247,300 0 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. 1l.,,�, f City of Temecula —� Fiscal Year 2020-21 The Heart of Southern Cal�ro.C( rL a Quarterly Budget Report Wine Country FUND: 145 -TEMECULA ENERGY EFFICIENCY ASSET (TEAM) FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 4,160 1,300 (70) 1,300 0 0.0% Reimbursements Other Reimbursements 0 0 0 640,754 640,754 100.0% Total Revenues and Other Sources 4,160 1,300 (70) 642,054 640,754 49,288.8% Expenditures by Category Transfers 0 0 0 200,000 200,000 100.0% Total Expenditures and Other Financing Uses 0 0 0 200,000 200,000 100.0% Excess of Revenues Over(Under) Expenditures 4,160 1,300 (70) 442,054 440,754 33,904.2% Fund Balance, Beginning of Year 194,250 198,410 198,410 Fund Balance, End of Year 198,410 199,710 640,464 Fund Description This fund 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. 441, CT : 7 Fiscal Year 2020-21 P." The Heart of Southern Californl:+ Quarterly Budget Report Wine to-- FUND: 150 -AB 2766 MOTOR VEHICLE SUBVENTION FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 4,778 1,500 (160) 1,500 0 0.0% Intergovernmental Revenues AB2766 Motor Vehicle Subvention 142,094 151,870 37,417 151,870 0 0.0% Total Revenues and Other Sources 146,872 153,370 37,257 153,370 0 0.0% Expenditures by Category Operations& Maintenance 10,000 10,200 0 10,200 0 0.0% Transfers 347,198 106,700 0 106,700 0 0.0% Total Expenditures and Other Financing Uses 357,198 116,900 0 116,900 0 0.0% Excess of Revenues Over(Under) Expenditures (210,326) 36,470 37,257 36,470 0 0.0% Fund Balance, Beginning of Year 225,540 15,214 15,214 Fund Balance, End of Year 15,214 51,684 51,684 Fund Description This fund was established to account for subvention funds that are used to implement programs and projects that reduce air pollution from motor vehicles.AB2766 Funds are derived from a Motor Vehicle Registration fee surcharge. Local governments are allocated$1.60 for every eligible vehicle registered within the South Coast Air Quality Management District. Funds are disbursed based on the City's population as a percentage of the total population within the District. This fund is used for Capital projects and the City's share of WRCOG's Clean Cities Coalition. ``]a C7...s .' ''... 1.°...:(4C.— City of Temecula Fiscal Year 2020-21 T .Hr,.t f Southern cau(ornia Quarterly Budget Report Wine Countr. FUND: 160 - SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 663 490 91 490 0 0.0% Intergovernmental Revenues SLESF Grant 171,239 172,017 228,698 278,695 106,678 62.0% Total Revenues and Other Sources 171,902 172,507 228,789 279,185 106,678 61.8% Expenditures by Category Transfers 171,902 172,507 228,789 279,185 106,678 61.8% Total Expenditures and Other Financing Uses 171,902 172,507 228,789 279,185 106,678 61.8% Excess of Revenues Over(Under) Expenditures 0 0 0 0 0 0.0% Fund Balance, Beginning of Year 0 0 0 Fund Balance, End of Year 0 0 0 Fund Description 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. City of Temecula Fiscal Year 2020-21 The Heart of Southern California Quarterly Budget Report Wino Country FUND: 161 -TEMECULA MAJOR CRIMES REWARD FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 569 180 (10) 180 0 0.0% Total Revenues and Other Sources 569 180 (10) 180 0 0.0% Excess of Revenues Over(Under) Expenditures 569 180 (10) 180 0 0.0% Fund Balance, Beginning of Year 26,555 27,124 27,124 Fund Balance, End of Year 27,124 27,304 27,304 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 and Justin Triplett. The General Fund contributed $25,000 and the public can also contribute to this fund.The fund was established in accordance with Resolution Nos. 13-25 and 15-37. In April of 2018,Council adopted Resolution No. 18-24 for the continuation of the reward for an additional three years(to March 22,2021)to assist the Sheriff in the investigation since no person has been arrested for the Larry Robinson murder. ``]� A f City of Temecula Fiscal Year Temecula 1 �� The Heart of Southern California Quarterly Budget Report Wine Country FUND: 165 -AFFORDABLE HOUSING FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Police 925 0 1,000 0 0 0.0% Use of Money and Property Investment Interest 23,931 4,700 (621) 4,700 0 0.0% Lease/Rental Income 1,136,349 85,400 208,000 85,400 0 0.0% Intergovernmental Revenues Agency Trust Contribution 250,000 250,000 0 250,000 0 0.0% Reimbursements Other Reimbursements 75,000 0 0 0 0 0.0% Total Revenues and Other Sources 1,486,204 340,100 208,379 340,100 0 0.0% Expenditures by Category Salaries& Benefits 294,008 301,732 123,758 279,365 (22,367) -7.4% Operations& Maintenance 97,284 258,462 19,126 258,462 0 0.0% Internal Service Fund Allocations 35,853 36,937 20,605 36,937 0 0.0% Total Expenditures and Other Financing Uses 427,144 597,131 163,488 574,764 (22,367) -3.7% Excess of Revenues Over(Under) Expenditures 1,059,060 (257,031) 44,891 (234,664) 22,367 -8.7% Fund Balance, Beginning of Year 10,898,351 11,957,411 11,957,411 Fund Balance, End of Year 11,957,411 11,700,380 11,722,747 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. City of Temecula C7"mgrAfi'— :: Fiscal Year 2020-21 The Heart of Southern California Quarterly Budget Report Wine Country FUND: 170 - MEASURE A FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Use of Money and Property Investment Interest 121,678 35,800 (3,676) 35,800 0 0.0% Intergovernmental Revenues Measure A 3,374,987 2,783,000 1,474,871 2,783,000 0 0.0% Total Revenues and Other Sources 3,496,665 2,818,800 1,471,195 2,818,800 0 0.0% Expenditures by Category Operations& Maintenance 773,103 3,520,878 2,464,996 3,520,878 0 0.0% Transfers 0 6,347,510 143,600 6,347,510 0 0.0% Total Expenditures and Other Financing Uses 773,103 9,868,388 2,608,596 9,868,388 0 0.0% Excess of Revenues Over(Under) Expenditures 2,723,561 (7,049,588) (1,137,400) (7,049,588) 0 0.0% Fund Balance, Beginning of Year 5,018,115 7,741,676 7,741,676 Fund Balance, End of Year 7,741,676 692,088 692,088 Fund Description This fund was established to account for the City's allocation of the County of Riverside's 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. L•► Cra"(11 - City of Temecula Fiscal Year 2020-21 fli The Heart of Southern California Quarterly Budget Report Wine Country FUND: 198 - PUBLIC ART FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Public Art 34,097 13,055 14,733 13,055 0 0.0% Use of Money and Property Investment Interest 833 200 (37) 200 0 0.0% Total Revenues and Other Sources 34,930 13,255 14,696 13,255 0 0.0% Excess of Revenues Over(Under) Expenditures 34,930 13,255 14,696 13,255 0 0.0% Fund Balance, Beginning of Year 21,702 56,632 56,632 Fund Balance, End of Year 56,632 69,887 69,887 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. AITS City of Temecula Fiscal Year 2020-21 oR Quarterly Budget Report The Heart oF Southern Calif Wine Count, FUND: 395 - 2018 FINANCING LEASE (CIVIC CENTER) FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Operating Transfers In Operating Transfers In 2,075,512 2,077,767 1,037,967 2,077,767 0 0.0% Total Revenues and Other Sources 2,075,512 2,077,767 1,037,967 2,077,767 0 0.0% Expenditures by Category Operations& Maintenance 2,075,512 2,077,767 1,037,967 2,077,767 0 0.0% Total Expenditures and Other Financing Uses 2,075,512 2,077,767 1,037,967 2,077,767 0 0.0% Excess of Revenues Over(Under) Expenditures 0 0 0 0 0 0.0% Fund Balance, Beginning of Year 0 0 0 Fund Balance, End of Year 0 0 0 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. In Fiscal Year 2018-19,the terms of the lease were refinanced, lowering the interest rate from 3.75%to 3.42%. The term of the lease expires September 1,2033. L.]., City of Temecula C?"...---.—en-1"4"-- Fiscal Year 2020-21 The Heart of Southern CaGfo Quarterly Budget Report Wine Country FUND: 396 - 2018 FINANCING LEASE (MRC) FUND Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Operating Transfers In Operating Transfers In 555,807 555,808 277,904 555,808 0 0.0% Total Revenues and Other Sources 555,807 555,808 277,904 555,808 0 0.0% Expenditures by Category Operations& Maintenance 555,807 555,808 277,904 555,808 0 0.0% Total Expenditures and Other Financing Uses 555,807 555,808 277,904 555,808 0 0.0% Excess of Revenues Over(Under) Expenditures 0 0 0 0 0 0.0% Fund Balance, Beginning of Year 0 0 0 Fund Balance, End of Year 0 0 0 Fund Description This fund was established to account for the payments of interest and principal related to the financing of the rehabilitation of the Margarita Recreation Center(MRC). The Lease Agreement,dated August 1,2018,generated$6.5 million in proceeds at an interest rate of 3.42%. The Term of the lease expires September 1,2033, EXHIBIT C Internal Service Funds � "---, City of Temecula Fiscal Year 2020-21 Quarterly Budget Report F '' The Heart of Southern California Wine Country FUND: 300 - INSURANCE FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Charges For Services 1,284,285 1,092,120 745,955 1,092,120 0 0.0% Use of Money and Property Investment Interest 19,195 5,700 (486) 5,700 0 0.0% Total Revenues and Other Sources 1,303,480 1,097,820 745,469 1,097,820 0 0.0% Expenditures by Category Salaries& Benefits 53,192 86,526 36,619 86,526 0 0.0% Operations& Maintenance 823,972 1,056,843 763,655 1,056,843 0 0.0% Total Expenditures and Other Financing Uses 877,164 1,143,369 800,274 1,143,369 0 0.0% Excess of Revenues Over(Under) Expenditures 426,316 (45,549) (54,805) (45,549) 0 0.0% Fund Balance, Beginning of Year 321,774 748,090 748,090 Fund Balance, End of Year 748,090 702,540 702,540 Fund Description 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 Self-Insured Retention (SIR)of$150,000 per incident, and strives to maintain a fund balance equal to three times the SIR. 1l. . City of Temecula (-7.- ___ ,,,-,____ Fiscal Year 2020-21 Quarterly Budget Report 0"1California The Heart of Southern Califor ' Wine Country FUND: 305 -WORKERS' COMPENSATION FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Charges For Services 488,843 0 0 0 0 0.0% Use of Money and Property Investment Interest 41,747 13,000 (652) 13,000 0 0.0% Reimbursements Other Reimbursements 1,071 0 0 0 0 0.0% Total Revenues and Other Sources 531,660 13,000 (652) 13,000 0 0.0% Expenditures by Category Salaries& Benefits 31,357 68,695 28,369 68,695 0 0.0% Operations& Maintenance 125,759 210,084 173,273 210,084 0 0.0% Total Expenditures and Other Financing Uses 157,116 278,779 201,642 278,779 0 0.0% Excess of Revenues Over(Under) Expenditures 374,544 (265,779) (202,294) (265,779) 0 0.0% Fund Balance, Beginning of Year 2,001,981 2,376,525 2,376,525 Fund Balance, End of Year 2,376,525 2,110,746 2,110,746 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. The desired Net Position for this fund is$1.5 million,which represents three-times the City's Self-Insured Retention amount of$500,000. Aft qftftl'a-- ----- City of Temecula Fiscal Year 2020-21 The Heart of SouthernCaGFoR Quarterly Budget Report Wine Counh. FUND: 310 -VEHICLES AND EQUIPMENT FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses,Permits and Service Charges Charges For Services 182,011 378,076 103,838 378,076 0 0.0% Use of Money and Property Investment Interest 45,796 13,300 (549) 13,300 0 0.0% Operating Transfers In Contribution From Measure S 0 500,000 0 500,000 0 0.0% Total Revenues and Other Sources 227,807 891,376 103,289 891,376 0 0.0% Expenditures by Category Operations& Maintenance 214,593 0 0 0 0 0.0% Capital Outlay 0 136,616 10,433 11,616 (125,000) -91.5% Total Expenditures and Other Financing Uses 214,593 136,616 10,433 11,616 (125,000) -91.5% Excess of Revenues Over(Under) Expenditures 13,214 754,760 92,857 879,760 125,000 16.6% Fund Balance, Beginning of Year 3,787,535 3,800,749 3,800,749 Fund Balance, End of Year 3,800,749 4,555,508 4,680,508 Fund Description 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 the replacement costs for each asset benefitting the department. Aft City of Temecula Fiscal Year 2020-21 �..__..,,. Quarterly Budget Report FUND: 320- INFORMATION TECHNOLOGY FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses,Permits and Service Charges Charges For Services 3,817,577 4,313,104 2,202,538 4,313,104 0 0.0% Use of Money and Property Investment Interest 14,217 5,100 587 5,100 0 0.0% Reimbursements Other Reimbursements 0 0 172 0 0 0.0% Operating Transfers In Contribution From Measure S 160,000 260,000 65,000 260,000 0 0.0% Total Revenues and Other Sources 3,991,794 4,578,204 2,268,296 4,578,204 0 0.0% Expenditures by Category Salaries&Benefits 2,008,780 1,978,496 990,244 1,978,496 0 0.0% Operations&Maintenance 1,836,705 3,109,216 1,767,569 3,109,216 0 0.0% Internal Service Fund Allocations 2,660 0 1,330 0 0 0.0% Total Expenditures and Other Financing Uses 3,848,146 5,087,712 2,759,143 5,087,712 0 0.0% Excess of Revenues Over(Under)Expenditures 143,648 (509,508) (490,846) (509,508) 0 0.0% Fund Balance,Beginning of Year 966,825 1,110,473 1,110,473 Fund Balance,End of Year 1,110,473 600,965 600,965 Fund Description The Information Technology Fund was established to fund and account for computer and telephone system operating and maintenance expenses. Fund Balance is a combination of both spendable and non spendable assets.Adjustments are made to Fund Balance to include additional spendable resources available for expenditure. Departments are charged based on the number of electronic devices assigned.The Ronald H. Roberts Temecula Public Library facility is charged directly for all IT expenditures and personnel costs related to the facility. ``]— �l City of Temecula Fiscal Year 2020-21 The Heart of southern cacroR Quarterly Budget Report W,ne Count. FUND: 325 -TECHNOLOGY REPLACEMENT FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses,Permits and Service Charges Charges For Services 185,962 202,824 78,690 202,824 0 0.0% Use of Money and Property Investment Interest 30,573 9,400 (273) 9,400 0 0.0% Operating Transfers In Contribution From Measure S 0 500,000 0 500,000 0 0.0% Total Revenues and Other Sources 216,535 712,224 78,417 712,224 0 0.0% Expenditures by Category Operations& Maintenance 284,592 0 0 0 0 0.0% Capital Outlay 34,717 379,002 84,645 379,002 0 0.0% Transfers 0 763,534 0 763,534 0 0.0% Total Expenditures and Other Financing Uses 319,309 1,142,536 84,645 1,142,536 0 0.0% Excess of Revenues Over(Under) Expenditures (102,774) (430,312) (6,228) (430,312) 0 0.0% Fund Balance, Beginning of Year 1,762,778 1,660,004 1,660,004 Fund Balance, End of Year 1,660,004 1,229,692 1,229,692 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. f City of Temecula ��— Fiscal Year 2020-21 The Heart of Southern CaliforniaQuarterly Budget Report Wine Country FUND: 330 - SUPPORT SERVICES FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses,Permits and Service Charges Charges For Services 320,688 379,276 116,876 379,276 0 0.0% Use of Money and Property Investment Interest 256 100 23 100 0 0.0% Total Revenues and Other Sources 320,944 379,376 116,899 379,376 0 0.0% Expenditures by Category Salaries& Benefits 223,596 229,352 98,754 229,352 0 0.0% Operations& Maintenance 97,874 147,418 106,544 147,418 0 0.0% Total Expenditures and Other Financing Uses 321,470 376,769 205,299 376,769 0 0.0% Excess of Revenues Over(Under) Expenditures (526) 2,607 (88,400) 2,607 0 0.0% Fund Balance, Beginning of Year 3,230 2,704 2,704 Fund Balance, End of Year 2,704 5,310 5,310 Fund Description 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. City of Temecula Fiscal Year 2020-21 Quarterly Budget Report The Heart of Southern Califon W,ne Country FUND: 335 - SUPPORT SERVICES REPLACEMENT FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Charges For Services 36,388 26,424 13,212 26,424 0 0.0% Use of Money and Property Investment Interest 6,917 2,100 (83) 2,100 0 0.0% Total Revenues and Other Sources 43,305 28,524 13,129 28,524 0 0.0% Expenditures by Category Operations& Maintenance 59,331 0 0 0 0 0.0% Capital Outlay 0 60,000 59,454 60,000 0 0.0% Total Expenditures and Other Financing Uses 59,331 60,000 59,454 60,000 0 0.0% Excess of Revenues Over(Under) Expenditures (16,025) (31,476) (46,324) (31,476) 0 0.0% Fund Balance, Beginning of Year 437,285 421,259 421,259 Fund Balance, End of Year 421,259 389,783 389,783 Fund Description The Support Services Replacement Fund was established to accumulate resources for the future replacement of the City's duplicating equipment. AA f City of Temecula 1: �l of Fiscal Year 2020-21 The Heart of Southern cal.f.rnla Quarterly Budget Report Win.Country FUND: 340 - FACILITIES FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Charges For Services 1,256,593 1,390,890 580,606 1,390,890 0 0.0% Use of Money and Property Investment Interest 9,668 3,300 385 3,300 0 0.0% Reimbursements Other Reimbursements 34,845 0 10,564 40,000 40,000 100.0% Total Revenues and Other Sources 1,301,106 1,394,190 591,555 1,434,190 40,000 2.9% Expenditures by Category Salaries& Benefits 381,292 342,301 178,539 342,301 0 0.0% Operations& Maintenance 893,630 1,019,154 655,580 1,009,154 (10,000) -1.0% Transfers 0 0 412,056 412,056 412,056 100.0% Total Expenditures and Other Financing Uses 1,274,922 1,361,455 1,246,175 1,763,511 402,056 29.5% Excess of Revenues Over(Under) Expenditures 26,185 32,735 (654,619) (329,321) (362,056) -1,106.0% Fund Balance, Beginning of Year 559,509 585,694 585,694 Fund Balance, End of Year 585,694 618,429 256,373 Fund Description The Facilities Fund was established to account for the cost 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. Departments are charged based on square footage allotted as well as full time staff equivalents assigned. allik 11]] f City of Temecula 1411... Fiscal Year 2020-21 F The Heart of Southern CaLforn,•. Quarterly Budget Report Wine Count FUND: 350 - FACILITY REPLACEMENT FUND %Change 2020-21 Year to Date 2020-21 Q2 from 2019-20 Current Actuals Revised Requested Current Description Actuals Budget 12-31-2020 Budget Adjustments Budget Revenues by Source Licenses, Permits and Service Charges Charges For Services 29,412 0 17,210 48,583 48,583 100.0% Use of Money and Property Investment Interest 3,511 1,700 (382) 1,700 0 0.0% Operating Transfers In Contribution From Measure S 600,000 500,000 125,000 500,000 0 0.0% Total Revenues and Other Sources 632,923 501,700 141,828 550,283 48,583 9.7% Expenditures by Category Operations& Maintenance 62,507 0 0 0 0 0.0% Capital Outlay 0 150,000 0 65,000 (85,000) -56.7% Transfers 300,000 300,000 300,000 300,000 0 0.0% Total Expenditures and Other Financing Uses 362,507 450,000 300,000 365,000 (85,000) -18.9% Excess of Revenues Over(Under) Expenditures 270,416 51,700 (158,172) 185,283 133,583 258.4% Fund Balance, Beginning of Year 350,817 621,233 621,233 Fund Balance, End of Year 621,233 672,933 806,516 Fund Description The Facility Replacement Fund was established to accumulate resources for the future replacement of equipment,systems and fixtures within City-owned facilities.