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HomeMy WebLinkAbout95_001 TCSD Resolution RESOLUTTON NO. CSD 95-01 A RESOLUTION OF TBE BOARD OF DIRECTORS OF THE TEMECULA CO TY SERVICES DISTRICT AMENDING THE FISCAL YEAR 1994-95 ANNUAL OPERATING BUDGETS AS, each year a mid-year review is conducted of all Temecula Community Services (RCSD) 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 (RCSD) maintains a prudent and healthy fiscal position. , the mid-year review has been completed and the recommended adjustments are reflected in Schedules A through C of all TCSD operating budgets. The Board of Directors does hereby resolve as follows: Section 1. That the Fiscal Year 1994-95 TCSD operating budgets are amended in accordance with Schedules A through C. PASSED, APPROVED AND ADOPRM this 28th day of February, 1995. Ronald H. Roberts, President ATTEST: J e . Greek, CMC, City Clerk Board Secretary [SEAL' Resoo.CSD\95-01 STAT'E OF CALIFORNIA) COUNTY OF RIVERSIDE) ss CrrY OF TEMECULA) I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Board of Directors of the Temecula Community Services District at a regular meeting thereof, held on the 28th day of February, 1995, by the following vote of the Board of Directors: AYES: 5 BOARDMEMBERS: Lindemans, Muiioz, Parks, Roberts, Stone NOES: 0 BOARDMEMBERS: None ABSENT: 0 BOARDMEMBERS: None June S. Greek, CMC City Clerk, Board Secretary Resoa.CSD\95-01 SCHEDULE A TEMECULA COMMUNITY SERVICES DISTRICT 190 FUND SUMMARY FY 94-95 FY 94-95 FY 94-95 AMENDED YTD (9 YEAR-END BUDGET 12/31/94 PROJECTION Revenue $ 2,799,773 $ 157,336 $ 2,844,425 Expenditures 2,376,909 1,197,259 2,413,235 Excess of Revenues Over Expenditures 422,864 (1,039,923) 431,190 Transfers from (to) Other Funds (504,430) (320,777) (504,430) Increase (decrease) in Fund Balance (81,566) $ (1,360,700) (73,240) Beginning Fund Balance, July 1, I 1,122,521 1,122,521 Est. Fund Balance, June 30, 1995 1,040,955 $ 1,049,281 21 -Feb-95 SCHEDULE ATEMECULA COMMUNITY SERVICES DISTRICT SERVICE LEVEL A 191 FUND SUMMARY FY 94-95 FY 94-95 FY 94-95 AMENDED YTD L@ YEAR-END BUDGET 12/31/94 PROJECTION Revenue $ 157,158 $ 1,383 $ 157,162 Expenditures 182,808 81,171 182,808 Excess of Revenues Over Expenditures (25,650) (79,788) (25,646) Transfers from (to) Other Funds 0 0 0 Increase (decrease) in Fund Balance (25,650) $ (79,768) (25,646) Beginning Fund Balance, July 1, 1994 83,448 83,448 Est. Fund Balance, June 30, 1995 $ 57,798 $ 57,802 21 -Feb-95 SCHEDULE ATEMECULA COMMUNITY SERVICES DISTRICT SERVICE LEVEL B 192 FUND SUMMARY FY 94-95 FY 94-95 FY 94-95 AMENDED YTD @ YEAR-END BLJDGET 12/31/94 PROJECTION Revenue $ 219,186 $ 10,476 $ 226,825 Expenditures 236,928 106,598 236,928 Excess of Revenues Over Expenditures (17,742) (96,122) (10,103) Transfers from (to) Other Funds 0 0 0 Increase (decrease) in Fund Balance (17,742) $ (96,122) (10,103) Beginning Fund Balance, July 1, 1994 136,563 136,563 Est. Fund Balance, June 30, 1995 $ 118,821 $ 126,460 21 -Feb-95 SCHEDULE ATEMECULA COMMUNITY SERVICES DISTRICT SERVICE LEVEL C 193 FUND SUMMARY FY 94- FY AMENDED YTD C@ YEAR-END BUDGET 12/31/9-4 PROJECTION Revenue $ 476,214 $ 12,292 $ 476,214 Expenditures 571,215 314,493 571,215 Excess of Revenues Over Expenditures (95,001) (302,201) (95,001)1 s from (to) Other Funds (15.397) (15,397) (15,397) (decrease) in Fund Balance (110,398) $ (317,598) (110,396) Beginning Fund Balance, July 1, 1994 335,535 335,535 Est. Fund Balance, June 30, 1995 225,137 $ 225,137 21 -Feb-95 SCHEDULE ATEMECULA COMMUNITY SERVICES DISTRICT SERVICE LEVEL D 194 FUND SUMMARY FY 94-95 FY 94-95 FY 94-95 AMENDED YTD C@ YEAR-END BUDGET 12/31/94 PROJECTION Revenue $ 1,477,287 $ 3,741 $ 1,477,452 Expenditures 1,501,950 751,930 1,501,950 Excess of Revenues Over Expenditures (24,663) (748,189) (24,498) Transfers from (to) Other Funds 0 0 0 Increase (decrease) in Fund Balance (24,663) $ (748,189) (24,498) Beginning Fund Balance, July 1, 1994 166,848 166,848 Est, Fund Balance, June 30, 1995 142,185 $ 142,350 21-Feb-95 SCHEDULE ATEMECULA COMMUNITY SERVICES DISTRICT DEBT SERVICE FUND 390 FUND SUMMARY FY 94-95 FY 94-95 FY 94-95 AMENDED YTD (@ YEAR-END BUDGET 12/31/94 PROJECTION Revenue $ 0 $ 7,699 $ 10,000 Expenditures 499,600 330,596 502,984 Excess of Revenues Over Expenditures (499,600) (322,897) (492,984)1 Operating Transfers In 499,600 3l8.8C>3 504,430 Increase (decrease) in Fund Balance 0 $ (4,034) 11,446 Beginning Fund Balance, July 1, 1994 510,430 510,430 Est. Fund Balance, June 30, 1995 510,430 $ 521,876 21 -Feb-95 SCHEDULEBTEMECULA COMMUNITY SERVICES DISTRICT PAGE1 REVENUE DETAIL BY FUND SOURCE FY 94-95 FY 94-95 FY 94-95 VARIANCE BUDGET YTD 9 YEAR-END INCREASE/ N SD FUND PROJECTION 12/31194 PROJECTION (DECREASE) DEPT ISO NON-DEPARTMENTAL 4005 -Assessments 2,508,773 1,063 2,508,773 0 4025 -Grants 0 64 64 64 4060 -Miscellaneous 40,000 1,513 40,000 0 4062 -Recovery of Prior Year Expense 0 5,173 5,173 5,173 4065 -investment Interest 14,000 10,792 20,000 6,000 4090 -Operating Transfers In 0 0 0 0 4107 -Parcel Maps 0 3,065 3,065 3,065 4120 -Public Use Permit 0 0 0 0 4284 -Plan Check 0 1,350 1,350 1,350 TOTAL DEPT 180 2,562,773 23,020 2,578,425 15,652 DEPT 1 81 SENIORS 4051 -Contributions 0 0 0 0 TOTAL DEPT 181 0 0 0 0 DEPT 183 RECREATION 4975 -Aquatics 45,000 31,584 45,000 0 4980 -Classes/Activities 10,000 6,950 10,000 0 4982 -Contracted Classes 23,000 22,757 43,000 20,000 4984 -Day Camp 42,000 9,942 45,000 3,000 0 4986 -Excursions 8,500 4,730 8,500 4988 -Field Rentals/Lights 25,000 14,647 25,000 0 990 -Indoor Rentalls 9,500 5,822 9,500 0 )92 -Special Events 9,000 6,091 9,000 0 .994 -Sports 65,000 31,793 71,000 6,000 TOTAL DEPT 183 237,000 j 134,315 266,000 j 29,000 TOTAL TCSO FUND I 9 0 2,799,773 157,336 2,844,425 44,652 21 -Feb-95 SCHEDULE BTEMECULA COMMUNITY SERVICES DISTRICT PAGE 2 REVENUE DETAIL BY FUND SOURCE FY 94-95 FY 94-95 FY 94-95 VARIANCE -;CT BUDGET YTD @ YEAR-END INCREASE/ NO TSCD PROJECTION 12/31/94 PROJECTION (DECREASE) FUND 191 SERVICE LEVEL A DEPT 1 80 NON-DEPARTMENTAL 4005 -Assessments 155,358 0 155,358 0 4006 -Lien Release 0 4 4 4 4065 -Investment Interest 1,800 1,379 1,800 0 4390 -Street Lighting Fees 0 0 0 0 JTOTAL FUND 191 157,158 1,383 157,162 4 FUND 192 SERVICE LEVEL B DEPT 180 NON-DEPARTMENTAL 4005 -Assessments 216,186 3 216,186 0 4065 -investment Interest 3,000 2,834 3,000 0 4390 -Street Lighting Fees 0 7,639 7,639 7,639 TOTAL FUND 192 219,186 10,476 226,825 7,639 FUND 193 SERVICE LEVEL C DEPT 1 80 NON-DEPARTMENTAL 4005 -Assessments 428,214 0 428,214 0 4064 -Recovery of Assessments 0 0 0 0 4065 -investment Interest 8,000 6,667 8,000 0 4120 -Public Use Permit 0 0 0 0 4123 -Specific Plan 0 0 0 0 4369 -Dedication Fees 0 0 0 0 370 -Landscape Plan Check 20,000 0 20,000 0 371 -Landscapeinspection 20,000 5,625 20,000 0 JTOTAL FUND 193 476,214 12,292 476,214 0 FUND 194 SERVICE LEVEL D DEPT 1 So NON-DEPARTMENTAL 4005 -Assessments 1,474,787 0 1,474,787 0 4006 -Lien Release 0 165 165 165 4065 -Investment Interest 2,500 3,576 2,500 0 TOTAL FUND 194 1,477,287 3,741 1,477,452 165 ITOTAL ALL TCSD FUNDS 5,129,618 185,228 5,182,078 52,460 21 -Feb-95 SCHEDULE BTEMECULA COMMUNITY SERVICES DISTRICT DEBT SERVICE REVENUE DETAIL BY FUND SOURCE FY 94-95 ACCT BUDGET N. TC@D EBT SERVICE FUND PROJECTION FY 94-95 FY 94-95 ARIANCE YTD @ YEAR-END INCREASE/ 12/31/94 PROJECTION (DECREASE) 4065 -Investment Interest 0 7,699 10,000 10,000 4090 -Operating Transfers In 499,600 318,863 504,430 4080 -Bond Proceeds 0 0 0 0 P90 ITOTAL TCSD DEBT SERVICE FUND 499,600 326,562 514,430 14,830 21 -Feb-95 SCHEDULECTEMECULA COMMUNITY SERVICES DISTRICT P-age 1 EXPENDITURE SUMMARY BY DEPARTMENT FY 94-95 FY 94-95 FY 94-95 VARIANCE ADJUSTED YTD @ MID-YEAR INCREASE 190 TCSD CITY-WIDE FUND APPROPRIATION 12/31/94 AMENDED BUDGET (DECREASE) % TCSD NON-DEPT.-DEPT 180 -Personnel Services 669,638 305,546 667,573 (2,265) -0.3% -Operating Expenditures 445,801 204,957 445,801 0 0.0% -Operating Expenditures 632,448 359,587 634,713 2,265 0.4% -Capital Expenditures 12,847 6,900 12,847 0 0.0% Subtotal 1,760,934 876,990 1,760,934 0 0.0% OPERATING TRANSFER OUT 504,430 320,777 504,430 0 0.0% Total Department 2,265,364 1,197,767 2,265,364 0 0@0% SENIORS-DEPT 1 81 I-Personnel Services 55,765 23,632 56,656 891 1.6% -Operating Expenditures 44,400 14,426 43,509 (891) -2.0% Operating Expenditures 0 0 0 0 0.0% Capital Expenditures 10,000 9,007 10,000 0 0.0% 'al Department 110,165 47,065 110,165 0 0.0% (-RC-DEPT 182 -Personnel Services 78,591 34,328 80,567 1,976 2.5% -Operating Expenditures 164,300 90,953 162,324 (1,976) -1.2% -Operating Expenditures 0 0 0 0 0.0% -Capital Expenditures 0 0 0 0 0.0% Total Department 242,891 125,281 242,891 0 0.0% RECREATION-DEPT 183 -Personnel Services 128,400 67,793 135,726 7,326 5.7% -Operating Expenditures 134,519 80,130 163,519 29,000 21.6% -Operating Expenditures 0 0 0 0 0.0% -Capital Expenditures 0 0 0 0 0.0% Total Department 262,919 147,923 299,245 36,326 13.8% TOTAL TCSD FUND 190 2,881,339 1,518,036 2,917,665 36,326 1.3% 21 -Feb-95 SCHEDULE CTEMECULA COMMUNITY SERVICES DISTRICT Page 2 EXPENDITURE SUMMARY BY DEPARTMENT FY 94-95 FY 9.4-95 FY 94-95 VARIANCE ADJUSTED YTD @ MID-YEAR INCREASE TCSD SERVICE LEVEL FUNDS APPROPRIATION 12/31/94 AMENDED BUDGET (DECREASE) % FUND 191 SERVICE LEVEL A-DEPT 180 -Personnel Services 22,808 10,640 22,679 (129) -0.6% -Operating Expenditures 145,000 70,531 145,129 129 0.1% -Operating Expenditures 15,000 0 15,000 0 0.0% -Capital Expenditures 0 0 0 0 0.0% TOTAL SERVICE LEVEL A 182,808 81,171 182,808 0 0.0% FUND192 SERVICE LEVEL 13-DEPT 180 -Personnel Services 28,928 9,975 26,433 (2,495) -8.6% -Operating Expenditures 208,000 96,623 210,495 2,495 1,2% -Operating Expenditures 0 0 0 0 0.0% -Capital Expenditures 0 0 0 0 0.0% ERVICE LEVEL B 236,926 106,598 236,928 0 0.0% JND 193 ERVICE LEVEL C-DEPT 180 ':arsonnel Services 77,245 36,411 76,403 (842) -1.1% -Operating Expenditures 418,970 278,082 419,812 842 0.2% -Operating Expenditures 75,000 0 75,000 0 0.0% -Capital Expenditures 0 0 0 0 0.0% Subtotal 571,215 314,493 571,215 0 0.0% OPERATING TRANSFER OUT 15,397 15,397 15,397 0 0.0% TOTAL SERVICE LEVEL C 586,612 329,890 586,612 0 0.0% FUND 194 SERVICE LEVEL D-DEPT 180 -Personnel Services 0 0 0 0 0.0% -Operating Expenditures 1,501,950 751,930 1,501,950 0 0.0% -Operating Expenditures 0 0 0 0 0.0% -Capital Expenditures 0 0 0 0 0.0% TAL SERVICE LEVEL D 1,501,950 751,930 1,501,950 0 0.0% ..TAL ALL TCSD 5,389,637 2,787,625 5,425,@ 36,326 0.7% I 21 -Feb-95 SCHEDULE CTEMECULA COMMUNITY SERVICES DISTRICT PAGE 3 DEBT SERVICE EXPENDITURE SUMMARY FY 94-95 FY 94-95 FY 94-95 VARIANCE ADJUSTED YTD @ MID-YEAR INCREASE 390 TCSD DEBT SERVICE APPROPRIATION 12/31/94 AMENDED BUDGET (DECREASE) % NON DEPT-DEPT 199 -Personnel Services 0 0 0 0 0.0% -Operating Expenditures 499,600 330,596 502,984 3,384 0.7% -Operating Expenditures 0 0 0 0 0.0% -Capital Expenditures 0 0 0 0 0.0% TOTAL DEBT SERVICE FUND 499,600 330,596 502,984 3,384 0.7% 21 -Feb-95 Exhibit I PERSONNEL ALLOCATION BY DEPARTMENT Authorized Proposed Recommended 1994-95 Changes 1994-95 Department: CO TY SERVICES Director of Community Services 1.00 0.00 1.00 Recreation Superintendent 1.00 0.00 1.00 Maintenance Superintendent 0.85 0.00 0.85 Senior Management Analyst 0.60 0.00 0.60 Landscape Inspector 1.00 0.00 1.00 Recreation Supervisor 2.00 0.00 2.00 Administrative Secretary 1.00 0.00 1.00 Recreation Coordinator 2.00 0.00 2.00 Maintenance Worker 2.00 0.00 2.00 Volunteer Coordinator 1.00 0.00 1.00 Office Assistant 2.00 0.00 2.00 Department Total 14.45 0.00 14.45 Department:SERVICE LEVEL A Landscape Inspector 0.45 0.00 0.45 D ment., SERVICE LEVEL B Office Assistant 1.00 0.00 1.00 Department:SERVICE LEVEL C Management Assistant 1.00 0.00 1.00 Landsr-ape Inspector 0.55 0.00 0.55 Department Total 1.55 0.00 1.55 Community Services Total 17.45 0.00 17.45