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HomeMy WebLinkAbout09-01 TCSD ResolutionRESOLUTION NO. CSD 09-01 O A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2008-09 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 at Exhibit A. Section 4. That the Fiscal Year 2008-09 TCSD operating budgets are amended in accordance with the attached schedules. 0 PASSED, APPROVED, AND ADOPTED by the Board of Directors of the Temecula Community Services District of the City of Temecula this 24th day of February, 2009. Washington, ATTEST: [SEAL] 0 R:/CSD Resos 2009/CSD 09-01 STATE OF CALIFORNIA ) U 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 09-01 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 24th day of February, 2009, by the following vote: 0 0 AYES: 5 BOARD MEMBERS: Comerchero, Edwards, Naggar, Roberts, Washington NOES: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None Jones, MMC ird Secretary R:/CSD Resos 20091CSD 09-01 2 0 D 0 Exhibit A Temecula Community Services District FY2008-09 Mid-Year Budget Citywide Fund Service Level "B" Fund Service Level "C Fund Service Level "D" Fund Service Level "R" Fund Service Level "L" Fund Library Fund Debt Service Fund r, Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget All TCSD Funds - Combined 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase' Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues by Fund: Citywide Operations 11,309,407 11,695,638 6,679,314 11,071,508 (624,130) -5.3% Service Level B 630,626 815,196 515,590 865,196 50,000 6.1% Service LevelC 1,982,050 1,582,729 851,742 1,590,435 7,706 0.5% Service Level D 5,256,831 5,700,551 3,008,447 5,704,551 4,000 0.1% Service Level R 10,919 10,370 1,001 1,576 (8,794) -84.8% Service Level L 204,437 229,400 101,485 229,400 - 0.0% Library 1,388,547 1,708,761 839,098 1,311,277 (397,484) -23.3% Debt Service 2,095 489 - 0.00% Total Revenues 20,784,912 21,742,645 11,997,166 20,773,943 (968,702) _-4.5% Total Expenditures by Fund: Citywide Operations 10,923,067 11,660,514 5,464,810 11,244,063 (416,451) -3.6% Service Level B Service LevelC 786,663 1,520,697 834,389 1,708,275 431,300 753,668 884,389 1,708,275 50,000 - 6.0% 0.0% Service Level D 5,070,349 5,704,355 239,608 5,704,355 - 0.0% Service Level R 6,373 12,300 1,510 12,300 - 0.0% Service Level L 237,836 271,591 129,061 281,091 9,500 3.5% Library 1,524,326 1,740,203 274,872 1,350,947 (389,256) -22.4% Debt Service 494,455 497,025 384,230 497,025 - 0.0% Total Expenditures 20,563,766 22,428,652 7,679,059 21,682,445 (746,207) -3.3% Excess of Revenues Over (Under) Expenditures 221,146 (686,007) 4,318,107 (908,502) (222,495) 32.4% Operating Transfers In (Out): Citywide Operations (554,455) (497,025) (497,025) (497,025) - Service Level B 60,000 - - - - Debt Service 494,455 497,025 497,025 497,025 - Total Operating Transfers: - - - - - Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 221,146 (686,007) 4,318,107 (908,502) (222,495) -1.1% Fund Balances, Beg. of Year 2,230,595 2,451,741 2,451,741 2,451,741 Fund Balances,. End of Year 2,451,741 1,765,734 6,769,848 1,543,239 0 0 Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget Citywide Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 11,309,407 11,695,638 6,679,314 11,071,508 (624,130) -5.3% Total Expenditures 10,923,067 11,660,514 5,464,810 11,244,063 (416,451) -3.6% Excess of Revenues Over (Under) Expenditures 386,340 35,124 1,214,504 (172,555) (207,679) -591.3% Operating Transfers Out (554,455) (497,025) (497,025) (497,025) - 0.0% Excess of Revenues Over (Under) E)Venditures and Operating ,Transfers Out (168,115) (461,901) 717,479 (669,580) (207,679) -591.3% Fund Balance, Beg. of Year 1,352,917 1,184,802 1,184,802 1,184,802 Fund Balance, End of Year 1,184,802 722,901 1,902,281 515,222 D W Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget Service Level "B" Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 630,626 815,196 515,590 865,196 50,000 6.1% Total Expenditures 786,663 834,389 431,300 884,389 50,000 6.0% Excess of Revenues Over (Under) Expenditures (156,037) (19,193) 84,290 (19,193) - 0.0% Operating Transfers In 60,000 - 0.0% Excess of Revenues Over (Under) Expenditures and Operating ,Transfers Out Fund Balance, Beg. of Year Fund Balance, End of Year (96,037) (19,193) 84,290 (19,193) - 0.0% 116,143 20,106 20,106 20,106 20,106 913 104,396 913 0 Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances a FY2008-2009 - Mid Year Budget Service Level "C" Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 1,982,050 1,582,729 851,742 1,590,435 7,706 0.5% Total Expenditures 1,520,697 1,708,275 753,668 1,708,275 - 0.0% Excess of Revenues Over (Under) Expenditures and Operabrg Transfers Out 461,353 (125,546) 98,074 (117,840) 7,706 -6.1% Fund Balance, Beg. of Year 87,149 548,502 548,502 548,502 Fund Balance, End of Year 0 548,502 422,956 646,576 430,662 0 Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget Service Level T" Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 5,256,831 5,700,551 3,008,447 5,704,551 4,000 0.1% Total Expenditures 5,070,349 5,704,355. 239,608 5,704,355 - 0.0% Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 186,482 (3,804) 2,768,839 196 4,000 -105.2% Fund Balance, Beg. of Year 31,408 217,890 217,890 217,890 Fund Balance, End of Year E 217,890 214,086 2,986,729 218,086 D C Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget Service Level "R" Fund 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) Total Revenues 10,919 10,370 1,001 1,576 (8,794) -84.8% Total Expenditures 6,373 12,300 1,510 12,300 - 0.0% Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 4,546 (1,930) (509) (10,724) (8,794) 455.6% Fund Balance, Beg. of Year 34,759 39,305 39,305 39,305 Fund Balance, End of Year E 39,305 37,375 38,796 28,581 J Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances a FY2008-2009 - 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 0 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 204,437 229,400 101,485 229,400 - 0.0% 237,836 271,591 129,061 281,091 9,500 3.5% (33,399) (42,191) (27,576) (51,691) (9,500) -3.5% 293,522 260,123 260,123 260,123 260,123 217,932 232,547 208,432 E J Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances FY2008-2009 - Mid Year Budget Library 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 D 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 1,388,547 1,708,761 839,098 1,311,277 (397,484) -23.3% 1,524,326 1,740,203 274,872 1,350,947 (389,256) -22.4% (135,779) (31,442) 564,226 (39,670) (8,228) 26.2% 304,193 168,414 168,414 168,414 168,414 136,972 732,640 128,744 0 Temecula Community Services District Summary of Revenues, Expenditures, and Changes in Fund Balances O FY2008-2009 - Mid Year Budget Debt Service Fund Total Revenues 2007-08 2008-09 2008-09 2008-09 Proposed % Audited Current Year-to-Date Revised Increase Increase Actuals Budget Actuals Budget (Decrease) (Decrease) 2,095 489 - 0.0% 0.0% - 0.0% - 0.0% Total Expenditures 494,455 497,025 384,230 497,025 Excess of Revenues Over (Under) Expenditures (492,360) (497,025) (383,741) (497,025) Operating Transfer In 494,455 497,025 497,025 497,025 Excess of Revenues Over (Under) Expenditures and Operating ~ransfers Out =und Balance, Beg. of Year 2,095 113,284 Fund Balance, End of Year 10,504 12,599 12,599 12,599 12,599 12,599 125,883 12,599 Temecula Community Services District Revenue Detail FY2008-2009 - Mid Year Budget ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 190 TCSD FUND ACTUALS YTD 12/31108 ESTIMATES ESTIMATES ESTIMATES Change DEPT 180 NON DEPARTMENTAL 4004 -Special Tax 3,672,858 1,938,894 3,710,806 (467) 3,710,339 -0.01% 4051 -Contributions 25,000 5,400 (400) 5,000 -7.41% 4060 -Miscellaneous Non Taxable 231 260 260 260 0.00% 4062 -Recovery of Prior Year Expense 598 598 598 0.00% 4065+454 -Investment Interest 39,963 11,614 27,000 - 27,000 0.00% 4070 -Cash Over& Short 1 (1) 0.00% 4073 -TCSD Admin Fee Creditf'Rest" 5,898,839 3,908,269 6,296,245 (676,451) 5,619,794 -10.74% 4076 -Reimbursements 30,663 31,000 - 31,000 0.00% 4077 -Lease Income 39,857 20,049 49,160 4,280 53,440 8.71% 4084 -Reimbursements (CIP) 6,115 15,256 5,000 10,256 15,256 205.12% 4104 -Extension of Time 2,242 740 1,568 392 1,960 25.00% 4105 -Tract Maps (573) 2,727 (1,371) 1,356 -50.28% 4107 -Parcel Maps 699 1,180 1,109 975 2,084 87.92% 4119 -Development Plan 7,625 4,979 6,330 965 7,295 15.24% 4121 -Major Modification 4,079 1,676 4,722 1,676 6,398 35.49% 4123 Specific Plan 15,560 - - - 0.00% ,1130 CEQA Environmental Impact Rpt 5,222 . 15,210 (7,605) 7,605 -50.00% 1131 Development/AnnexationAgmt - 8,177 (8,177) - -100.00% ,4135 -Parcel Map/Waiver 211 205 (205) - -100.00% 4139 -Condo Tract Map 464 663 - 663 0.00% 4151 -Parcel Map Check 635 166 321 321 0.00% 4152 -Tract Map Check 32 1,070 1,070 1,070 0.00% 4192 -Specific Plan Amendment 876 - - 0.00% 4284 -Plan Check (4,543) 1,383 3,207 (1,824) 1,383 -56.88% 4290 -Inspection Fees (4,562) 2,624 (1,057) 1,567 -40.28% 4291 -Inspection Fees - Contract 250 - - 0.00% 4360 -Improvement Plan Ck Off-Site 560 - - 0.00% 4370 -Landscape Plan Check - 1,614 1,614 1,614 0.00% 4371 -Landscape Inspection 4,562 1,567 1,567 0.00% 4390 -Street Lighting Fees 5,900 2,482 2,482 2,482 0.00% TOTAL DEPT 180 9,752,766 5,910,229 10,171,153 671,101 9,500,052 -6.60% DEPT 181SR.CENTER 4980 -Classes/Activities 1,721 1,034 1,400 (86) 1,314 -6.14% 4983 -Transportation 1,014 545 1,000 146 1,146 14.60% 4986 -Excursions 3,581 1,936 6,250 (1,866) 4,384 -29.86% 4990 -Indoor Rentals 27,009 12,361 21,000 4,745 16,255 -22.60% TOTAL DEPT 181 33,325 15,876 29,650 6,551 23,099 -22.09% DEPT 182 CRC 4980 -Classes/Activities 25,360 15,770 21,000 3,560 24,560 16.95% 4990 -Indoor Rentals 43,728 22,808 36,000 9,188 45,188 25.52% TOTAL DEPT 182 69,088 38,578 57,000 12,748 69,748 22.36% n Temecula Community Services District Revenue Detail FY2008-2009 - Mid Year Budget ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED .NO 190 TCSD FUND ACTUALS YTD 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change DEPT 183 RECREATION 4070 -Cash Over & Short (15) (30) - 0.00% 4980 -Classes/Activities 6 - 0.00% 4982 -Contracted Classes 376,621 168,938 375,000 3,983 378,983 1.06% 4984 -Day Camp 93,718 13,145 113,500 1,395 114,895 1.23% 4985 -Harveston Lake Paddle Boats 600 - 0.00% 4986 -Excursions 6,817 3,052 7,000 (3,948) 3,052 -56.40% 4989 -Picnic Shelter Rentals 11,651 2,560 9,000 (1,280) 7,720 -14.22% 4992 -Special Events 19,080 17,467 16,500 9,437 25,937 57.19% 4995 -High Hopes 330 420 420 420 0.00% 4998 -Skate Park 14,961 5,689 15,500 3,811 11,689 -24.59% TOTAL DEPT 183 523,763 211,247 536,500 6,196 542,696 1.15% DEPT 184 TCC 4980 -Classes/Activities 1,418 249 1,225 (249) 976 -20.33% 4990 -Indoor Rentals 14,078 2,744 14,400 10,432 3,968 -72.44% TOTAL DEPT 184 15,496 2,993 15,625 (10,681) 4,944 -68.36% 1 DEPT 185MUSEUM 1070 -Cash Over & Short 1 - 0.00% ,4980 -Classes/Activities 2,665 1,820 3,120 3,120 0.00% 4984 Day Camp 1,485 3,120 (3,120) -100.00% 4985 -Magazines 2,506 706 2,000 331 2,331 16.55% 4990 -Indoor Rentals 949 940 1,200 190 1,390 15.83% 4991 -Museum Admissions 8,678 2,811 8,000 189 7,811 -2.36% TOTAL DEPT 185 16,284 6,277 14,320 332 14,652 2.32% DEPT 186 AQUATICS 4970 -Swim Lessons 98,811 43,752 98,000 752 98,752 0.77% 4971 -Lap Swim 6,930 4,494 6,400 2,094 8,494 3272% 4972 -Public Swim 220 137 8,500 (4,367) 4,133 -51.38% 4973 -Family Night Swim 117 45 - 0.00% 4974 -Pool Rentals 22,300 17,921 24,000 4,359 28,359 18.16% 4976 -Non-resident Swim 8,005 5,550 8,000 50 8,050 0.63% TOTAL DEPT 186 136,383 71,899 144,900 2,888 147,788 1.99% DEPT 187 SPORTS 4960 -Adult Softball 73,590 32,150 76,950 (13,300) 63,650 -17.28% 4961 -Adult Basketball 2,443 1,750 (1,750) -100.00% 4963 -Tournaments 87,108 37,668 66,000 11,668 77,668 17.68% 4964 -Adult Leagues (non-resident) 9,190 2,920 6,250 (1,230) 5,020 -19.68% 4965 -Youth Leagues (non-resident) 7,560 4,760 10,300 (530) 9,770 -5.15% 4966 -Open Gym 2,068 1,465 1,200 265 1,465 22.08% 4988 -Field Rentals/Lights 83,446 74,711 63,000 31,000 94,000 49.21% 4997 -S orts Concessions 16,087 7,944 15,600 2,256 13,344 -14.46% 1 TOTAL DEPT 187 281,492 161,618 241,050 23,867 264,917 9.90% Temecula Community Services District Revenue Detail FY2008-2009 - Mid Year Budget ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGEIN REVISED NO 190TCSDFUND ACTUALS YTD 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change DEPT 188 CHILDREN'S MUSEUM 4070 -Cash Over &Short (1) (1) - - 0.00% 4987 -Memberships 6 - 0.00% 4991 -Museum Admissions 98,674 45,073 104,000 4,634 99,366 -4.46% TOTAL DEPT 188 98,679 45,072 104,000 4,634 99,366 -4.46% DEPT 189 COMMUNITY THEATER 4051 -Donations 2,000 500 2,000 (1,000) 1,000 -50.00% 4070 -Cash Over & Short (30) - - - 0.00% 4900 -Theater Security 429 - - - 0.00% 4901 -Theater Ushers 13,296 5,501 15,500 (4,398) 11,102 -28.37% 4906 -Theater -Stagehand Labor Reimb 93,959 55,580 92,000 15,900 107,900 17.28% 4907 -Theater - Ticket Services Reimb 66,327 34,034 68,000 (941) 67,059 -1.38% 4910 -Theater - Temecula Presents 55,381 - 86,381 86,381 0.00% 4990 -Theater Rentals 83,007 41,695 73,000 9,020 82,020 12.36% 4991 -Theater Admissions 94,256 11,742 102,100 (78,858) 23,242 -77.24% 4997 -Concessions 41 791 5,000 (3,209) 1,791 -4.18% 4999 -Theater-Equipment Rentals 16,761 9,046 14,000 4,046 18,046 28.90% TOTAL DEPT 189 370,046 214,270 371,600 26,941 398,541 7.25% DEPT 190 CULTURAL ARTS _{980 -Classes/Activities 8,030 1,015 6,340 (3,375) 2,965 -53.23% 4981 -Film Festival 90 - - - - 0.00% 4992 -Special Events 3,965 240 3,500 760 2,740 -21.71% TOTAL DEPT 190 12,085 1,255 9,840 4,135 5,705 -42.02% TOTALTCSD 11,309,407 6,679,314 11,695,638 624,130 11,071,508 -5.34% 0 r Temecula Community Services District Revenue Detail FY2008-2009 - Mid Year Budget ACCT NO 192 SERVICE LEVEL "B" FUND FY 07-08 ACTUALS FY 08-09 YTD 12/31/08 FY 08-09 REVENUE ESTIMATES CHANGE IN ESTIMATES REVISED ESTIMATES Change 4005 -Assessments 627,389 341,120 641,255 - 641,255 .0.00% 4065+454 -Investment Interest 2,521 869 - - 0.00% 4073 -TCSD Admin Fee Credit/REST 173,241 173,241 50,000 223,241 28.86% 4090 -Operating Transfers In 60,000 - 0.00% 4390 -Street Lighting Fees 264 360 700 - 700 " 0 , 0 14395 I -Property Owner Election Costs 452 - - 9 & 00 TOTAL SERVICE LEVEL"B" FUND 690,626 515,590 815,196 50,000 865,196 ACCT FY 07-08 FY 08-09 FY 08-09 NO 193 SERVICE LEVEL "C" FUND ACTUALS YTD @ 12/31/08 REVENUE ESTIMATES CHANGE IN ESTIMATES REVISED ESTIMATES Change 4005 -Assessments 1,529,080 845,196 1,582,729 1,582,729 0.00% 4073 -TCSD Admin Fee Creditf'Resr' 415,242 - 0.00% 4065+454 -Investment interest 10,031 3,840 5,000 5,000 0.00% 4076 -Reimbursements 8,589 0.00% -4291 -Inspection Fees - Contract 4,500 - 0.00% 19370 -Landscape Plan Check 6,656 2,706 2,706 2,706 0.00% 9371 -Landscape Inspection 7 500 - 0.00% 4395 -Property Owner Election Costs , 452 - 0.00% TOTAL SERVICE LEVEL "C" FUND 1,982,050 851,742 1,582,729 7,706 1,590,435 0.49% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 194 SERVICE LEVEL "D" FUND ACTUALS YTD 12/31/08 ESTIMATES ESTIMATES ESTIMATES Chan e 4005 -Assessments 5,200,216 2,975,071 5,663,861 - 5,663,861 0.00% 4025 -Grants 24,962 25,692 25,690 25,690 0.00% 4065+454 -Investment Interest 26,604 7,684 6,000 4,000 10,000 66.67% 4096 -Recycling Program 5,049 5,000 5,000 0.00% TOTAL SERVICE LEVEL75" FUND 5,256,831 3,008,447 5,700,551 4,000 5,704,551 0.07% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 195 SERVICE LEVEL "R" FUND ACTUALS YTD @ 12/31/08 ESTIMATES ESTIMATES ESTIMATES Chan e 4005 -Assessments 9,868 576 9,370 (8,794) 576 -93.85% 4065+454 -investment Interest 1,051 425 1,000 1,000 0.000 0 TOTAL SERVICE LEVEL'R" FUND 10,919 1,001 10,370 8,794 1,576 -84.80% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGE IN REVISED NO 196 SERVICE LEVEL "L" FUND ACTUALS YTD 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 9005 -Assessments 192,961 96,900 221,000 - 221,000 0.00% 4007 -Harveston Lake Boat Revenue 1,302 1,247 2,400 - 2,400 0.00% 4065+454 -Investment Interest 10,174 3,338 6,000 - 6,000 0.00% TOTAL SERVICE LEVEL "L" FUND 204,437 101,485 229,400 - 229,400 0.00% 7 Temecula Community Services District Revenue Detail FY2008-2009 - Mid Year Budget ACCT NO 197 LIBRARY FUND FY 07-08 ACTUALS FY 08-09 YTD @ 12/31/08 FY 08-09 REVENUE ESTIMATES CHANGE IN ESTIMATES REVISED ESTIMATES Change 4065+454 -Investment Interest 65,121 36,219 40,000 40,000 0.00% 4070 -Cash Over & Short 278 53 - 0.00% 4073 -TCSD Admin Fee Credit/REST 1,178,005 733,755 1,524,161 (389,256) 1,134,905 -25.54% 4271 -Fines & Fees 98,943 45,762 100,000 (9,238) 90,762 -9.24% 4272 -Lost Damaged Materials 6,191 3,142 6,100 17 6,117 0.28% 4273 -Printing & Copies 21,543 12,228 19,500 4,728 24,228 24.25% 4274 -Facilities Rentals 17,678 7,764 19,000 (3,910) 15,090 -20.58% 4997 -Libra Concessions 788 175 175 175 0.00% TOTAL LIBRARY FUND 1,388,547 839,098 1,708,761 397,484 1,311,277 -23026% ACCT FY 07-08 FY 08-09 FY 08-09 REVENUE CHANGEIN REVISED NO 390 DEBT SERVICE FUND ACTUALS YTD 12/31/08 ESTIMATES ESTIMATES ESTIMATES Change 4065 -Investment Interest 2,095 489 - 0.00% 4090 -Operating Transfer In 494,455 497,025 497,025 - 497,025 0.00% TOTAL DEBT SERVICE FUND 496,550 497,514 497,025 497,025 0.00% 0 E