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05-07 TCSD Resolution
I I RESOLUTION NO. CSD 05-07 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT AMENDING THE FISCAL YEAR 2004-05 ANNUAL OPERATING BUDGETS WHEREAS, each year a mid-year review is conducted of all Temecula Community Services (TCSD) operating budgets. WHEREAS, 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. WHEREAS, the mid-year review has been completed and the recommended adjustments are reflected in the attached schedules, hereto at Exhibit A. The Board of Directors does hereby resolve as follows: Section 1. That the Fiscal Year 2004-05 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 this 22nd day of February, 20 . ATTEST: L gton, President I [SEAL] R:/CSD Resos 2005/CSD 05-07 I I I STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Susan W. Jones, CMC, City Clerk/District Secretary of the Temecula Community Services District, HEREBY DO CERTIFY that the foregoing Resolution No. CSD 05-07 was duly adopted at a meeting of the Temecula Community Services District on the 22"d day of February, 2005, by the following roll call vote. AYES: 5 DIRECTORS: Edwards, Comerchero, Naggar, Roberts, Washington NOES: o DIRECTORS: None ABSENT: o DIRECTORS: None ABSTAIN: o DIRECTORS: None R:/CSD Resos 2005/CSD 05-07 2 2004-05 TEMECULA COMMUNITY SERVICES DISTRICT FUNDS MID-YEAR BUDGET. I I I I TCSD REVENUE DETAIL FY 2004-05 MIDYEAR BUDGET ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 190 TCSD FUND ACTUALS YTD ';'-12/31/04 REVISED EST ESTIMATES IN EST CHANGE DEPT 180 NON-DEPARTMENTAL 4004 ~Speciar Tax 2.733,775 1,408,027 2.763,531 2,763,531 4006 -Lien Release (Assessments) 4058 -Miscellaneous 253 4060 -Miscellaneous Non Taxable 100 30 4062 -Recovery of Prior Vear Expense 4065 -Investment Interest 4.325 2,860 10.000 10,000 4073 -TCSD Admin Fee CrediV'Rest" 3.117.275 2.709.000 3,612,000 3.725.200 113,200 3.1% 4076 -Reimbursements 63,808 43,390 34.000 34,000 4077 -Lease Income 33,672 17,309 34.600 34.600 4084 -Reimbursements (CIP) 4.690 11.462 29,800 29,800 4085 -CSA 143 4090 -Operating Transfers In 4117 -Development Fees 5.747 26.810 40,000 40,000 4284 .Plan Check 4,050 29,970 240,000 40,000 (200,000) -83.3% 4290 -Inspection Fees 23,250 10,500 240,000 40,000 (200,000) -83.3% 4370 -Landscape Plan Check 4,300 2,060 4,000 4,000 4390 -Street lighting Fees 13,039 1,853 20,000 20.000 TOTAL DEPT 180 6008 284 4263271 6983931 6741131 242800 ~3.5% DEPT 181 SR. CENTER 4051 -Donations 96 388 400 400 4980 -Classes/Activities 669 2.000 2,000 4983 -Transportation 790 544 800 . 800 4986 -Excursions 889 527 800 800 4990 ~rndoor Rentals 25.254 5,995 12,000 12,000 TOTAL DEPT 181 27 698 7454 15600 16000 400 2.6% DEPT 182 CRC 4980 ~Classes/Activities 30,804 20,612 25,000 25,000 4984 -Day Camp 100,588 5,669 81,000 81,000 4990 ~Indoor Rentals 34,008 18,410 33.000 33,000 TOTAL DEPT 182 165 400 44691 139 000 139 000 DEPT 183 RECREATION 4058 ~Miscellaneous 184 164 4070 -Cash Over & Short 10 41 4975 ~Aquatics 4980 -Classes/Activities 72 4982 ~Contracted Classes 267.235 103.645 250.000 355,000 105,000 42.0% 4984 -Day Camp 4986 -Excursions 13.169 1,446 6,000 6,000 4988 -Field Rentals/Lights 4989 ~Plcnjc Shelter Rentals -20 227 2,000 2,000 4990 -Indoor Rentals 4992 -Special Events 15.067 8,542 10.000 10,000 4993 -Special Event Donatioh$ 8 1,000 1,000 4994 ~S ports 4995 -High Hopes 500 500 499B -Skate Park 14,703 10,452 25,000 25,000 TOTAL DEPT 183 310356 124589 294 500 399 500 105 000 35.7% DEPT 164 TCC 4980 -Classes/Activities 1,630 678 4,000 4,000 4984 -Day Camp 1,695 1.300 1,300 4990 -Indoor Rentals 16,180 11,364 18.000 18.000 TOTAL DEPT 164 19505 12042 23 300 23 300 I I I TCSD REVENUE DETAIL FY 2004-0s MIDYEAR BUDGET ACCT FY 03-04 FY 04-0S FY 04-05 FY 04-05 CHANGE % NO 190 TCSD FUND ACTUALS YTD """12131104 REVISED EST ESTIMATES IN EST CHANGE DEPT 185 MUSEUM 4051 -Donations 10,000 4980 -Classes/Activities 2,844 2,273 2,000 2,000 4985 -Magazines 371 75 3,000 3,000 4986 -Excursions 500 SOD 4990 -Indoor Rentals 1,4S6 S40 900 900 4991 -Museum Admissions 5,909 2,372 6,000 6,000 4997 -Museum Concessions SOOO -Photo Reproductions 466 994 TOTAL DEPT 185 21046 6254 12400 12400 DEPT 186 AQUATICS 4970 -Swim Lessons 84,684 53,349 63,000 83,000 4971 -lap Swim 8,421 4,015 7,000 7,000 4972 -Public Swim 9,167 7,010 8,000 6,000 4973 -Family Night Swim 4974 -Pool Rentals 17,325 7,130 12,000 12,000 4976 -Non-resident Swim 1,930 1,150 1,500 1,500 TOTAL DEPT 186 121547 72 654 111500 111500 DEPT 187 SPORTS 4960 -Adult Softball 53,995 26,640 55,000 55,000 4961 -Adult Basketball 7,370 700 6,500 6,500 4962 -Adult Rollerhockey 4963 -Tournaments 3,000 3,000 4964 -Adult Leagues (non-resident) 9,113 3,18S 8,000 8,000 4965 -Youth Leagues (non~resident) 7,660 1,890 G,500 6,500 4966 ~Open Gym 170 4986 ~Field Rentals/Lights 62,424 20,941 55,000 55,000 TOTAL DEPT 187 140 562 53 626 134 000 134 000 DEPT 188 CHILDREN'S MUSEUM 4051 ~Oonations 160 2,000 2,000 4070 -Cash Over & Short -38 4991 ~Museum Admissions 3,478 71,314 64,000 120,000 56,000 87.5% 11:~97 -Museum Concessions 8,000 8,000 999 -Birthdays 8,500 8,500 TOTAL OEPT 188 3478 71436 82 500 138 500 56 000 67.9% TOTAL TCSD 6817877 4655917 7,796731 7715331 (81,400 -1.0% I I I TCSD REVENUE DETAIL FY 2004-05 MIDYEAR BUDGET ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 192 SERVICE LEVEL "B" FUND ACTUALS YTD ;"'-12/31/04 REVISED EST ESTIMATES IN EST CHANGE 4005 -Assessments 459,556 243,446 481,680 481,680 4062 -Recovery of Prior Year Expense 4065 -Investment Interest 1,006 590 800 800 4073 -TCSD Admin Fee Credit/REST 35,000 (35,000) 4085 -CSA 143 4090 -Operating Transfers In 56,075 4390 ~Street Lighting Fees 18,072 24,816 24,000 24,000 4395 .Property Owner Election Costs 100 1,000 1,000 TOTAL SERVICE LEVEL "B" FUND 534 809 268 852 542 480 507 480 35000 .6.5% ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 193 SERVICE LEVEL "c" FUND ACTUALS YTD 1Dl12/31/04 REVISED EST ESTIMATES IN EST CHANGE 4005 -Assessments 986,712 603,555 1,202,732 1,202,732 4051 -Donations 31,316 31,320 31,320 4065 -lnve~tmenllnterest 3,173 1,151 2,000 2,000 4370 -landscape Plan Check 11,635 260 15,000 15,000 4371 -Landscape Inspection 22,000 2,500 15,000 15,000 4373 -Tree Trimming 8nd Removal 458 4395 -Property Owner Election Costs 300 TOTAL SERVICE LEVEL "c" FUND 1 024 278 638 782 1 266 052 1,266 052 ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 194 SERVICE LEVEL "0" FUND ACTUALS YTD 1Dl-12/31/04 REVISED EST ESTIMATES IN EST CHANGE 4005 -Assessments 3,309,481 1,817,492 3,578,671 3,578,671 4025 -Grants 20,499 20,817 20,820 20,820 4065 -Investment Interest 3,496 385 2,000 2,000 4090 -Operating Transfers In 73,125 70,000 70,000 70,000 4096 -Recycling Program 5,000 5,000 5,000 4390 -Street Lighting Fees 7,000 7,000 TOTAL SERVICE LEVEL "D" FUND 3411601 1 908 694 3683491 3 683 491 ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 195 SERVICE LEVEL "R" FUND ACTUALS YTD ;"'-12131/04 REVISED EST ESTIMATEs IN EST CHANGE 4005 -Assessments 13,114 5,451 9,159 9,159 4065 -Investment Interest 341 284 500 500 TOTAL SERVICE LEVEL 'R" FUND 13455 5 735 9659 9 659 ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 196 SERVICE LEVEL "L" FUND ACTUALS YTD ""~12/31/04 REVISED EST ESTIMATES IN EST CHANGE 4005 -Assessments 4065 -Investment Interest 194 300 300 100.0% 4090 -Operatlng Transfers In 206,136 206,000 206,000 100.0% TOTAL SERVICE LEVEL "L" FUND 206 330 206,300 206,300 100.0% ACCT FY 03-04 FY 04-05 FY 04-05 FY 04-05 CHANGE % NO 390 DEBT SERVICE FUND ACTUALS YTD"" 12/31/04 REVISED EST ESTIMATES IN EST CHANGE 4065 -Investment Interest 502 45,000 1,000 (44,000) -97.8% 4090 ~Operating Transfer In 498,125 496,300 496,300 496,300 4800 -Bond Proceeds TOTAL DEBT SERVICE FUND 498,627 496 300 541 300 497 300 144 000 -8.1%