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HomeMy WebLinkAbout08-01 TCSD ResolutionRESOLUTION NO. CSD 08-01 ' A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2007-08 ANNUAL OPERATING BUDGET 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 amid-year review is conducted of all Temecula Community Services (TCSD) operating budget. Section 3. That the mid-year review has been completed and the recommended adjustments are reflected in the schedules attached hereto at Exhibit A. Section 4. That the Fiscal Year 2007-08 TCSD operating budget is 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 26th day of February, 2008. ATTEST: Susan Jones, M City CI r oard SE [SEAL] R:ICSD Resos 2008/CSD 08-01 ' STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Susan W. Jones, MMC, City Clerk/Board Secretary of the Temecula Community Services District of the City of Temecula, do hereby certify that the foregoing Resolution No. CSD 08-01 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 26th day of February, 2008, by the following vote: AYES: 4 BOARD MEMBERS: Edwards, Naggar, Washington, Comerchero NOES: 0 BOARD MEMBERS: None ABSENT: 1 BOARD MEMBERS: Roberts ABSTAIN: 0 BOARD MEMBERS: None Susan .Jones, MMC ~ Cler oard Secretary R:/CSD Resos 2008/CSD OB-Ot 2 EXHIBIT A TEMECULA COMMUNITY SERVICES DISTRICT FY2O07-08 MID YEAR BUDGET TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007-2008 -MID YEAR BUDGET ALL TCSD FUNDS -COMBINED 2006-07 2007-OB 2007-08 2007-08 Proposed Audited Current Year-to-Date Revised Increase Incease Actuals Budget Actuals Budget (Decease) (Decrease) Total Revenues by Fund: Citywide Operations 10,142,763 11,358,894 5,748,593 11,266,026 (92,666) -1% Service Level 6 618,035 655,259 328,396 655,259 - 0% Service Level C 1,356,808 2,016,870 1,236,191 2,016,870 - Service Level D 4,811,014 5,331,590 2,741,366 5,331,590 - Service Level R 10,864 10,461 6,063 10,461 - Service Level L 162,648 202,000 99,634 202,000 - Ubrary 1,360,103 1,609,005 836,494 1,361,786 (247,217) -15% Debt Service 1,024 1,989 - - Total Revenues 18,463,259 21,184,079 10,998,726 20,843,994 (340,085) -16% Total Expenditures by Fund: Citywide Operabons 9,620,021 11,556,473 5,416,769 11,555,773 (700) 0.0% Service Level B 663,180 724,335 369,978 784,335 60,000 8% Service Level C 1,431,674 1,800,224 817,570 1,800,224 - ' Service Level D 4,789,911 5,334,708 161,316 5,334,708 Service Level R 7,407 6,300 1,696 6,300 Service Level L 220,765 261,476 116,746 261,476 - Ubrary 1,055,910 1,609,005 249,970 1,649,005 40,000 2% Debt Service 499,050 494,455 379,075 494,455 - Total Expenditures 18,267,917 21,786,976 7,533,122 21,886,276 99,300 0% Excess of Revenues Over (Under) Expenditures 175,342 (602,897) 3,465,604 (1,042,282) (439,385) -17% Operating Transfers In (Out): Citywide Operations (501,500) (494,455) 374,463 (554,455) (60,000) Service Level B - - - 60,000 60,000 Debt Service 501,500 494,455 374,463 494,455 - 0% Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 175,342 (602,897) 3,465,604 (1,042,282) (439,385) -17% Fund Balances, Beg. of Year 2,055,253 2,230,595 2,230,595 2,230,595 Fund Balances, End of Year 2,230,595 1,627,699 5,696,199 1,168,314 2 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007.2008 -MID YEAR BUDGET CITYWIDE FUND zoo6-o7 zoo7-oe zoo7-oe zoo7-o8 Proposed % Audited Current Year-to-Date Revised Incease Increase Actuals Budget Actuals Budget (Decease) (Decease) Total Revenues 10,142,763 11,358,894 5,748,593 11,266,026 (92,868) -1% Total Expenditures 9,118,521 11,556,473 5,042,306 11,555,773 (700) 0% Excess of Revenues Over (Under) Expenditures 1,024,242 (197,579) 706,287 (289,747) (92,168) 47% Operating Transfers Out (501,500) (494,455) (374,463) (554,455) 60,000 -12% Excess of Revenues Over (Under) Expenditures and Operatng Transfers Ou[ 522,742 (692,034) 331,824 (844,202) (152,168) 35Mo ' Fund Balance, Beg. of Year 1,331,675 1,352,917 1,352,917 1,352,917 Fund Balance, End of Year 1,854,417 660,883 1,684,741 508,715 J 3 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007.2008 -MID YEAR BUDGET SERVICE LEVEL "B" FUND Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers In Excess of Revenues Over (Under) Expenditures and Operating ' Transfers Out Fund Balance, Beg. of Year Fund Balance, End of Year 2006-07 2007-08 2007-08 2007-08 Proposed Audited Current Year-to-Date Revised Increase Invease Ad:uals Budget Ac[uals Budget (Devease) (Decrease) 618,035 655,259 328,396 655,259 - 0% 663,180 724,335 369,976 784,335 60,000 8% (45,145) (69,076) (61,582) (129,076) (60,000) -8% (45,145) (69,076) 60,000 60,000 0% (61,582) (69,076) 161,286 116,143 116,143 116,143 116,143 47,067 54,561 47,067 4 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007.2008 -MID YEAR BUDGET SERVICE LEYEL "C" FUND 2006-07 2007-OB 2007-OS 2007-08 Proposed Audited Current Year-to-Date Revised Inaease Inaease Actuals Budget Aduals Budget (Decrease) (Decrease) Total Revenues 1,356,806 2,016,870 1,236,191 2,016,870 Total Expenditures J_431,674 1,800,224 817,570 1,800,224 Excess of Revenues Over (Under) Expenditures and Operating Transfers Out (74,866) 216,646 416,621 216,646 - - Fund Balance, Beg. of Year 162,015 87,149 87,149 87,149 ' Fund Balance, End of Year 67,149 303,795 505,770 303,795 5 Total Revenues SERVICE LEVEL "D" FUND 2006-07 2007-OB 2007-OS 2007-08 Proposed Audited Current Year-to-Date Revised Increase Increase Aduals Budget Actuals Budget (Decease) (Decrease) Total Expenditures TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007.2008 -MID YEAR BUDGET Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balance, Beg. of Year Fund Balance, End of Year 4,811,014 5,331,590 2,741,366 5,331,590 4,789,911 5,334,708 161,316 5,334,708 21,104 (3,118) 2,560,050 (3,118) 10,304 31,408 31,408 31,408 31,408 26,291 2,611,458 28,291 6 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007-`LOUR -MID YEAR BUDGET SERVICE LEVEL "R" FUND 2006-07 2007-08 2007-OB 2007-08 Proposed Audited Current Year-to-Date Reused Incease Incease Aduals Budget Aduals Budget (Decease) (Decease) Total Revenues 10,664 10,461 6,063 10,461 Total Expenditures 7,407 6,300 1,698 6,300 Excess of Revenues Over (Under) Expenditures and Operating Transfers0ut 3,457 4,161 4,365 4,161 Fund Balance, Beg. of Year 31,302 34,759 34,759 34,759 ' Fund Balance, End of Year 34,759 38,920 39,124 38,920 7 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007-2008 -MID YEAR BUDGET SERVICE LEVEL "L" FUND Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures and Operating Transfers Out Fund Balance, Beg. of Year ' Fund Balance, End of Year 2006-07 2007-08 2007-08 2007-08 Proposed Audited CLrrent Year-to-Date Revised Invease Invease Aduals Budget AUuals Budget (Devease) (Devease) 162,648 202,000 99,634 202,000 - - 220,765 261,476 116,746 261,476 (58,117) (59,476) (17,112) (59,476) - 351,639 351,639 351,639 351,639 293,522 292,163 334,527 292,163 8 U TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REYENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007.2008 • MID YEAR BUDGET LIBRARY FUND 2006-07 2007-08 2007-08 2007-08 Proposed °h Audited Current Year-to-Date Revised Incease Incease Actuals Budget Aduals Budget (Decease) (Decease) Total Revenues 1,360,103 1,609,005 636,494 1,361,788 (247,217) -16% Total Expenditures 1,055,910 1,609,005 249,970 1,649,005 40,000 2°k Excess of Revenues Over (Under) Expenditures and Operating Transfers0ut 304,193 - 586,524 (287,217) (287,217) -16% Fund Balance, Beg. of Year 304,193 304,193 304,193 ' Fund Balance, End of Year 304,193 304,193 690,717 16.976 9 TEMECULA COMMUNITY SERVICES DISTRICT SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FY2007-2008 -MID YEAR BUDGET DEBT SERVICE FUND Total Revenues Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfer In Excess of Revenues Over (Under) ' Expenditures and Operating Transfers Out Fund Balance, Beg. of Year Fund Balance, End of Year 2006-07 2007-OB 2007-08 2007-08 Proposed Audited Current Year-ro-Date Revised Incense Incense Actuals Budget Actuals Budget (Decease) (Decease) (500,476) - - - - 499,050 494,455 379,075 494,455 (999,526) (494,455) (379,075) (494,455) - 501,500 494,455 376,452 494,455 (498,026) (2,623) - 7,030 (490,996) (490,996) (490,996) (490,996) (490,996) (493,619) (490,996) 10 TEMECULA COMMUNITY SERVICES DISTRICT REVENUE DETAIL FY2007-2008 -MID YEAR BUDGET Accr Fr o6 m Fr o7-oe Fy m-o8 Frm-oe aANOE % UIRRENT REVISED IN NO 190 TCSD FUND ACNALS YID 12 31 07 ESTIMATES ESTIMATES ESTIMATES CHANGE DEPT 180 NON DEPARTMENTAL 4004 -Special Tax 2,985,206 1,860,881 3,657,684 3,663,817 6,133 0.17% 4051 -CUntribudons - 25,000 25,250 25,250 - 4060 -Miscellaneous Non Taxable 400 317 300 317 17 5.67% 9065+4545 -Investrnen[In<erest 38,321 21,890 23,900 31,888 7,988 33.42% 4070 {ash Over & Short (70) - - - - 4073 -TCSD Admin Fee Uedit/"Rest" 5,553,415 3,059,420 6,118,839 5,898,839 (220,000) -3.60% 4076 -Reimbursements 45,228 30,662 30,663 30,663 - 4077 -Lease Income 37,097 20,243 36,000 39,713 3,713 10.31% 4084 -Reimbursements (QP) 14,661 4,310 10,000 5,000 (5,000) -50.00% 4104 -Extension ofTme 3,046 1,972 6,530 3,918 (2,612) -40.00% 4105 -Trac[Maps 1,440 - 4,758 1,356 (3,402) -71.50% 4107 -Parcel Maps 862 699 1,314 699 (615) -46.80% 4113 Revised MaDS - - 2,061 2,061 - 4119 -Development Plan 13,714 4,179 15,258 6,453 (8,805) -57.71% 4121 -Major Modification 8,657 2,457 7,870 3,935 (3,935) -SO.OD% 4123 Specfic Plan - - 30,214 30,214 - 4130 CEQA Environmental Impact Rp[ - - 2,535 10,140 7,605 300.00% 4131 Development/Anneration Agm[ - 1,766 8,177 8,422 245 3.00% 4135 -Parcel Map/Waiver 419 211 820 211 (609) -74.27% 4139 -Condo Tract Map 3,948 - 1,326 663 (663) -50.00% 4151 -Parcel Map Check 1,098 475 - 1,550 1,550 4152 -Tract Map (Teck 5,229 1,102 5,350 2,140 (3,210) -60.00% 4192 -Specific Plan Amendment 850 - 1,700 850 (850) -50.00% 4208 -Plan Check-Contract - - 3,000 - (3,000) -100.00°h 4284 -Plan tTeck (343) - - - - 4290 -Inspection Fees 5,499 - - - - 4291 -Inspection Fees -Contract - - 2,000 - (2,000) -100.00% 4360 -Improvement Plan Ck Off-Site 811 364 145 364 219 151.03% 4370 -Landscape Plan Check 2,394 - 5,000 - (5,000) -100.00% 4371 -Landscape Inspection - - 10,000 10,000 - 4373 -Tree Trimming/Removal 771 - - - - 4390 -Street Lghting Fees 12,682 - 4,000 4,000 - 4391 -S ecial reement Fees 4 000 9000 9000 TOTAL DEPT 180 8739 330 5 035 948 10 023 694 9791463 232 231 -2.32% DEPT 1815R. CENTER 4980 -Oasses/ACtivities 1,212 406 2,000 825 (1,175) -58.75% 4983 -Transportatlon 905 453 1,000 1,000 - 4986 -Excursions 1,822 2,359 3,800 4,800 1,000 26.32°h 4990 -Indoor Rentals 23547 11598 20800 21000 200 0.96% TOTAL DEPT 181 27 986 14 816 27 600 27 625 25 0.09% DEPT 182 CRC 4980 -Classes/ACtivities 20,617 6,135 21,000 21,000 - 4984 -Day Camp 109,075 8,830 - - - 4990 -Indoor Rentals 36 175 16 247 34 000 36 000 2000 5.88% TOTAL DEPT 182 167 867 31 212 55 000 57 000 2000 3.69% DEPT 183 RECREATION 4070 -Cash Over & Short 143 6 - - - 4980 -Oasses/Acfirities 2 - - - - 4982 -COntraUed CWSSes 357,917 104,649 310,000 360,000 50,000 16.13% 4984 -Day Camp - - 100,000 105,000 5,000 5.00% 4985 -Paddle Boa[ Rentak 634 - - - - 4986 -Excursions 10,368 2,058 7,000 4,800 (2,600) -37.14% 4989 -Picnic Shelter Rentals 9,063 3,273 8,000 9,000 1,000 12.50% 4992 -Specal Events 17,003 9,817 15,000 16,500 1,500 10.00% 4998 -Skate Park 15 759 7 935 13 000 15 500 2 500 19.23% TOTAL DEPT 183 410 889 127 938 453 000 510 400 57 400 12.67% DEPT 189 TCC 4980 -CWSSes/ACeviees 1,158 726 1,000 1,225 225 22.50% 4990 -Indoor Rentals 12 418 9 288 12 000 17 700 5 700 47.50% TOTAL DEPT 184 13 576 10 014 13 000 18 925 5 925 45.58% 11 TEMECULA COMMUNITY SERVICES DISTRICT REVENUE DETAIL FY2007.2008 -MID YEAR BUDGET ACCT FY 06-07 FY 07-OB FY 07-OB FY07-OH CHANGE % CURRENT REVISED IN NO 190 TCSD FUND ACIUALS YTD @ 1 31 07 ESTIMATES ESTIMATES ESTIMATES CHANGE DEFT 185 MUSEUM 4070 -Cash Over & Short - 1 - - - a9so -aassesJACtivities z,Dis 1,4as - - - 4984 Day Camp - - 3,100 1,885 (1,215) -39.19% 4985 -Magazines 1,915 1,436 2,000 2,000 - 4989 Pimic Shelter Rentals - - 2,000 - (2,000) -100.00% 4990 -Indoor Rentals 2,612 81 - 500 500 4991 -Museum Admissions 16 712 3 192 10 000 5 875 4 125 41.25% TOTAL DEPI 185 25 254 6 195 17 100 30 260 6840 -40.00°h DEPT 186 AQUATICS 4970 -Swim Lesons 101,793 48,335 95,000 98,000 3,000 3.16% 4971 -Lap Swim 8,569 3,460 14,400 5,900 (8,500) -59.03% 4972 -Public Swim 321 66 - 66 66 4973 -Family Night Swim 215 108 - 308 106 4974 -Pool Rentals 21,975 1,825 28,500 24,500 (4,000) -14.04% 4976 -Non-resident Swim 8 562 5 815 7000 8 500 1500 21.43% TOTAL DEPT 186 141435 59 609 144 900 137 074 7 826 -5.40% DEPT 187 SPORTS 4960 -Adult Softball 64,790 42,400 65,200 74,200 9,000 13.80% 4961 -Adult Basketball - 1,290 - 1,800 1,800 4963 -Tournaments 51,249 34,698 60,000 60,000 - 4964 -Adult Leagues (non-resident) 7,845 4,870 2,80D 6,250 3,450 123.21% 4965 -Youth Leagues (non-resident) 2,145 5,870 1,500 10,300 8,600 586.67% 4966 -Open Gym 1,425 661 1,000 1,200 200 20.00% 4986 -Field Rentals/Ughls 59,642 39,634 54,000 61,000 7,000 12.96% 4997 -S its Concessions 5 762 IS 600 IS 600 TOTAL DEPT 187 167 096 135 135 200 100 230 350 30 250 15.12Mo DEPT 188 CHILDREN'S MUSEUM 4070 Lash Over & Short (18) - - - - 4987 -Memberships 3 6 - - - 4991 -Museum Admissions 109 501 47 459 102 000 95 000 7000 -6.86% TOTAL DEPT 188 109 486 47 465 102 000 95 000 7000 -6.86% DEPT 189 COMMUNITY THEATER 4051 -Donatlons 2,042 1,000 500 2,000 1,500 300.00% 4070 Lash Over @ Short - (30) - - - 4900 -Theater security - 429 - 429 429 4901 -Theater Ushers 13,017 7,619 7,000 15,500 6,500 121.43% 4906 -Theater - Smgehand Labor Reimb 75,431 51,959 65,000 92,000 27,000 41.54% 4907 -Theater -Ticket Services Reimb 64,622 36,896 60,000 68,000 8,000 13.33% 4990 -Theater Rentals 73,104 39,144 55,000 73,000 16,000 32.73% 4991 -Theater Admixions 57,903 134,260 315,OOD 115,000 - 4997 -Concessions 1,747 41 9,OOD 1,000 (8,000) -88.89% 4999 -Theater-E ui ment Rentals 14 121 7648 4000 14 000 10 000 250.00% TOTAL DEPT 189 301 987 276 966 315 500 380 929 65 429 20.74% DEFT 190 CULTURAL ARTS 4980 -aasses/ACtivities 8,455 720 5,000 5,000 - 4961 -Film Festival 475 - - - - 4962 -Contracted passes 7,303 - - - - 4992 -S ecial Events 2 123 575 2000 2 OOD TOTAL DEPT 190 18 356 1 295 7000 7000 TOTAL TCSD 10 142 763 5 748 593 11 358 894 11 266 026 92 868 -0.62% 12 TEMECULA COMMUNITY SERVICES DISTRICT REVENUE DETAIL FY2007.2008 -MID YEAR BUDGET ACCT NO 192 SERVICE LEVEL "8" FUND FY 06-07 ACNAlS FY 07-OS YTD @ 12 31 07 FY 07-08 CURRENT ESTIMATES FY07-08 REVISED ESTIMATES CHANGE IN ESTIMATES % CHANGE 4005 -Assessments 604,437 327,305 640,459 640,459 - 4065+4545 -Investment Interest 2,942 375 2,000 2,000 - 4090 -Operating Transfers In - - - 60,000 60,000 4390 -Street Ughting Fees 10,656 269 12,000 12,000 - 4395 -Pro a Owner Election Costs 452 800 800 - TOTAL SERVICE LEVEL "8" FUND 618 035 328 396 655 259 715 259 60 000 9.16% ACCF NO 193 SERVICE LEVEL "C'FUND FY 06-07 ACIUALS FY 07-OB YTD @ 12 31 07 FY 07-OB CURRENT ESTIMATES FY07-08 REVISED ESTIMATES piANGE IN ESTIMATES % CHANGE 4005 -Assessments 1,344,442 793,369 1,579,857 1,579,857 - 4073 -TCSD Admin Fee GedR/"Rest" - 415,242 415,242 415,292 - 4065+4545 -Investment Interest 2,614 633 - - - 4076 -Reimbursements - 8,589 - - - 4208 -Plan Check -Contract 600 - 6,000 6,000 - 4291 -Inspection Fees -Contrail 7,500 3,750 4,000 4,000 - 4370 -Landscape Plan Check - 6,656 2,509 2,509 - 4371 -Landscape Inspection 1,652 7,500 3,462 3,462 - 4391 -Special Agreement Fees - - 5,000 5,000 - 4395 -Pro a Owner Election Costs - 452 800 800 - T(7TAL SERVICE LEVEL "C' FUND 1 356 808 1 236 191 2 016 870 2 016 870 - ACCT NO 194 SERVICE LEVEL"D" FUND FY 06-07 ACRIALS FY 07-08 YTD @ 12 31 07 FY 07-OB CURRENT ESTIMATES FY07-OB REVISED ESTIMATES CHANGE IN ESTIMATES CHANGE 4005 -Assessments 4,765,022 2,712,761 5,297,628 5,297,628 - 4025 -Grants 21,841 24,962 24,962 24,962 - 4063 -Concessions - - 4,000 4,000 - 4065+4545 -Investment Interest 19,151 3,594 - - - 4096 -R lin Pr ram 5000 49 5 000 5000 TOTAL SERVICE LEVEL "D" FUND 4 811 014 2 74l 366 5 331 590 5 331 590 ACCT FY 06-07 FY 07-08 FY 07-OB FY07-08 CHANGE % CURRENT REVISED IN NO 195 SERVICE LEVEL "R" FUND ACRIALS YTD @ 1 31 07 ESTIMATES ESTIMATES ESTIMATES CHANGE 4005 -Assessments 9,486 5,384 10,061 10,061 - 4063 -Concessions - - 900 400 - 4065+4545 -Investment Interest 1 378 679 TOTAL SERVICE LEVEL'R" FUND 10 864 6 063 10 461 10 461 u 13 TEMECULA COMMUNITY SERVICES DISTRICT REVENUE DETAIL FY2007-2008 -MID YEAR BUDGET ACCT FY 06-07 FY 07-08 FY 07-08 FY07-OS CHANGE NRRENT REVISED IN NO 196 SERVICE LEVEL"L"FUND ACTUALS YTD @ 1 3107 ESTIMATES ESTIMATES ESTIMATES CHANGE 4005 -ASSessnents 148,958 93,481 200,000 200,000 - 4007 -Harves[on Lake Boat Revenue 1,636 1,302 2,000 2,000 - 4065+4545 -Investrnent Interest 12 054 4 851 TOTAL SERVICE LEVEL "L" FUND 162 648 99 634 202 000 202 000 ACCT NO 197 LIBRARY FUND FY 06-07 ACfUALS FY 07-OB VTD @ 1 3107 FY 07-OS CURRENT ESTIMATES FY07-08 REVISED ESTIMATES CHANGE IN ESTIMATES % CHANGE 4065+4545 -Investment Interest 18,218 25,239 3,000 42,237 39,237 1307.90% 4070 -Cash Over & Short 135 214 - - - 4073 -TCSD Admin Fee GediVREST 1,275,439 739,002 1,478,005 1,178,005 (300,000) -20.30% 4271 -Fines @ Fees 45,126 46,025 70,000 93,288 23,288 33.27% 4272 -Lost Damaged Materials 1,383 2,452 1,500 5,300 3,800 253.33% 4273 -Printing & Copies 9,941 10,001 18,000 20,175 2,175 12.08% 4274 -Facilitles Rentals 9,861 9,903 24,500 19,125 (5,375) -21.94% 4997 -Ubra Concessons - 3 658 14 000 3 658 10 342 -73.87% TOTAL LIBRARY FUND 1 360 103 836 494 1609 005 1 361 788 247 217 -15.36% ACCT FY 06-07 FY 07-OS FY 07-OB FY07-OB CHANGE °k CURRENT REVISED IN NO 390 DEBT SERVICE FUND ACTUALS YTD @ 1 31 07 ESTIMATES ESTIMATES ESTIMATES CHANGE 5+4545 -Investment Interest 1,024 1,989 - - - -0 eratin T2nsfer In 501500 374463 494455 494455 TOTAL DEBT SERVICE FUND 502 524 376 452 494 455 494 455 - 14