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HomeMy WebLinkAbout16-01 TCSD Resolution RESOLUTION NO. CSD 16-01 ' A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2015-16 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 midyear 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 as Exhibit A. Section 4. That the Fiscal Year 2015-16 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 of the City of Temecula this 9th day of February, 2016. V eff Comerchero, TCSD President ATTEST Randi ecretary [SEAL] 1 CSD Resos 16-01 1 STATE OF CALIFORNIA ) ' COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Randi Johl, Secretary of the Temecula Community Services District of the City of Temecula, do hereby certify that the foregoing Resolution No. CSD 16-01 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 9th day of February, 2016, by the following vote: AYES: 5 BOARD MEMBERS: Comerchero, Edwards, McCracken, Rahn, Naggar NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None ' E=Randi Johl, Secretary 1 CSD Resos 16-01 2 City of Temecula CFiscal Year 2015-16 ' Mid-Year Adjustments EXHIBIT A FY2015-16 Mid-Year Budgets: ' - TCSD Citywide Operations - Service Level Funds - Library Fund - Intern Fellowship Fund ' Fiscal Year 2015-16 Mid-Year Budget Adjustments y City of Temecula Fiscal Year Mid-Year Adjustments TEMECULA COMMUNITY SERVICES DISTRICT-ALL FUNDS COMBINED 2015-16 Yearto Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description ActualsACtuals B�1213 1/201 5 (Decrease) Budget IDecreasel(Decrease) Budget IDecreasel Revenues by Fund Prior Year Contractual Obligations - 0.0% Fund 190 Citywide Operations 8,393,251 8,947,362 3,595,046 (31,185) 8,916,177 -0.3% Fund 192 Service Level 6 1,013,518 1,032,272 382,500 87 1,032,359 0.0% Funds 501-530 Service Level C 1,595,463 1,586,952 10,743 2,416 1,589,368 0.2% Fund 194 Service Level 6,828,676 7,240,240 105,050 47,675 7,287,915 0.7% Fund 195 Service Level R 5,686 5,632 113 - 5,632 0.0% Fund 196 Service Level L 236,655 237,334 3,555 200 237,534 0.1% Fund 197 Library 824,471 781,830 387,462 (22,9DO) 758,930 -2.9% Fund 375 Intern Fellowship 12,010 19,645 12,548 19,645 0.0% Total Revenues and Other Sources 18,909,730 19,851,267 4,497,017 13,707) 19,847,560 0.0% Expenditures by Fund Fund 190 Citywide Operations 8,191,960 8,988,194 3,870,763 20,462 9,008,656 0.2% Fund 192 Service Level B 1,023,509 1,032,272 405,037 (30,000) 1,002,272 -2.9% Funds 501-530 Service Level C 1,653,691 1,782,953 580,202 - 1,782,953 0.0% Fund 194 Service Level D 6,746,226 7,220,269 53,331 - 7,220,269 0.0% Fund 195 Service Level R 2,756 9,843 - - 9,843 0.0% Fund 196 Service Level L 228,961 244,617 100,339 - 244,617 0.0% ' Fund 197 Library 806,100 859,976 322,875 17,020 876,996 2.0% Fund 375 Intern Fellowship 11,349 19,645 13,566 19,645 0.0% Total Expenditures and Other Financing Uses 18,664,552 20,157,769 5,346,113 7,482 20,165,251 0.0% Excess of Revenues Over(Under)Expenditures 245,178 1306,5021 (849,096) (11,189) (317,691) 3.7% Fund Balance,Beginning of Year 2,073,336 2,318,514 2,318,514 2,318,514 0.0% Fund Balance,End of Year 2,318,514 2,012,012 1,469,418 (11,189) 2,000,823 -0.6% Fund Description The Temecula Community Services District is a separate governmental entity created to provide Parks and Recreation services as well as the maintenance of parks and facilities,residential street lights,slopes,refuse and recycling,maintenance of rural roads,lake park maintenance, library services and intern fellowship opportunities. J City of Temecula /�-+� Fiscal Year 2015-16 C /fj;T rC fir /;/ Mid-Year Adjustments Fund(: 190 CITYWIDE OPERATIONS 2015-16 Yearto Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Department Prior Year Contractual Obligations - 0.0% General Operations 4,608,511 5,003,645 2,311,946 (1,748) 5,001,897 0.0% Senior Center 84,178 83,628 6,423 926 84,454 1.0% Community Recreation Center 234,197 319,546 75,475 (3,457) 316,089 -1.1% Recreation 200,220 237,780 60,565 (11,159) 226,621 -4.7% Temecula Community Center 73,545 87,122 25,091 (357) 86,765 -0.4% Temecula History Museum 82,179 93,383 9,673 (292) 83,091 -0.4% Aquatics 391,730 376,151 102,040 (1,297) 374,854 -0.3% Sports 520,184 472,787 110,985 (11082) 471,705 -0.2% Temecula Children's Museum 204,517 181,350 77,578 (354) 180,996 -0.2% Community Theater 612,482 650,563 196,795 (2,080) 648,483 -0.3% Cultural Arts 85,040 98,698 2,369 (10,015) 88,683 -10.1% Harveston Center 102,432 111,098 37,680 (308) 110,790 -0.3% Civic Center Conference Center 60,526 44,984 22,210 2,982 47,866 6.4% Human Services 47,213 46,703 6,343 214 46,917 0.5% YMCA Facility - - 53 - - 0.0% Jefferson Recreation Center 14,629 - 128 - - 0.0% Contract Classes 1,071,668 1,147,524 549,674 (1,758) 1,145,766 -0.2% Park Rangers - 2,400 18 (1,200) 1,200 ' Total Revenues and Other Sources 8,393,251 8,947,362 3,595,046 (31,185) 8,916,177 -0.3% Expenditures by Department General Operations 1,740,569 2,490,018 883,289 (52,929) 2,427,089 -2.1% Senior Center 327,234 296,236 146,569 4,360 300,596 1.5% Community Recreation Center 626,761 825,775 374,805 17,492 943,267 2.1% Recreation 687,264 667,618 349,252 5,000 672,618 0.7% Temecula Community Center 196,496 213,560 93,574 3,372 216,932 1.6% Temecula History Museum 284,483 316,474 138,306 11,950 328,424 3.8% Aquatics 729,386 753,119 316,345 (10,000) 743,119 -1.3% Sports 572,420 342,230 139,982 - 342,230 0.0% Temecula Children's Museum 195,332 274,200 134,151 5,480 279,680 2.0% Community Theater 1,198,368 1,145,606 544,555 6,662 1,152,268 0.6% Cultural Arts 351,694 297,703 147,823 19,400 317,103 6.5% Harveston Center 175,736 193,592 96,880 2,ODO 195,592 1.0% Civic Center Conference Center 72,233 82,005 39,884 - 82,005 0.0% Human Services 160,982 240,394 104,835 4,375 244,769 1.8% YMCA Facility 9,629 22,000 3,312 - 22,000 0.0% Jefferson Recreation Center 59,672 53,394 24,794 - 53,394 0.0% Contract Classes 813,811 776,765 331,794 2,500 779,265 0.3% Park Rangers 7,505 623 800 8,305 Total Expenditures and Other Financing Uses 8,391,960 8,989,194 3,970,763 20,462 9,008,656 0.2% Excess of Revenues Over(Under)Expenditures 201,291 (40,832) (275,717) (51,647) (92,479) 126.5% Fund Balance,Beginning of Year 170,117 371,408 371,408 - 371,408 0.0% Fund Balance,End of Year 371,408 330,576 95,691 (51,647) 278,929 -15.6% Fund Description Citywide Operations reflects the collection of the Special Tax(Measure C)charged to households for recreation programs as well as fees for ' classes and activities. Accounts for facility operations, maintenance, and community recreation programs. Measure C was approved by residents in 1997 at a rate of$74.44 per parcel for the purpose of maintaining the City's parks,recreation facilities,arerial street lighting and traffic signals. The Special Tax revenue is allocated equally between TCSD and the General Fund to fund bath recreation programs and parks maintenance. 1 _ - City of Temecula Fiscal Year 2015-i6 �eGr R Mid-Year Adjustments Fund: 192 SERVICE LEVEL B-STREET LIGHTING 2015-16 Year to Date Proposed 2015-16 % 2014-15 Current Actwis Increase/ Revised Increase/ Description Actuals Budget 12/31/2015 (Decreasel Budget (Decrease) Revenues by Source Licenses,Permits and Service charges Assessments 642,629 641,384 5,489 - 641,384 100.0% Funding From General Fund 370,548 390,888 376,956 - 390,888 100.0% Use of Money and Property Investment Interest 341 - 55 87 87 0.0% Total Revenues and Other Sources 1,013,518 1,032,272 382,500 87 1,032,359 0.0% Expenditures by Category Personnel 11,272 11,150 5,969 - 11,150 0.0% Operations and Maintenance 1,012,237 1,021,122 399,068 (30,000) 991,122 -2.9% Total Expenditures and Other Financing Uses 1,023,509 1,032,272 405,037 (30,0001 1,002,272 -2.9% Excess of Revenues Over(Under)Expenditures (9,991) - (22,537) 30,087 30,087 0.0% Fund Balance,Beginning of Year 32,485 22,494 22,494 - 22,494 0.0% Fund Balance,End of Year 22,494 22,494 (43) 30,087 52,581 133.8% ' Fund Description Service Level B reflects the collection of benefit assessments charged to property owners.Service Level B includes only those parcels within residential subdivisions that receive residential street lighting services. This service level includes operational,administrative,maintenance and utility costs of residential street lights. 1 ' ",AIL 1 City of Temecula /»7e e%5 Fiscal Year 2015-16 ( A1 Mid-Year Adjustments Funds:501-530 SERVICE LEVEL C-LANDSCAPE/SLOPE MAINTENANCE 2015-16 Year to Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Actwis Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Source Ummes,Permits and Service Charges Assessments 1,589,902 1,584,493 8,734 365 1,584,858 0.0% Use of Money and Property Investment Interest 5,561 2,459 2,009 2,051 4,510 83.4% Total Revenues and Other Sources 1,595,463 1,586,952 10,743 1,416 11589,368 0.2% Expenditures by Category Personnel 123,762 120,687 63,377 - 120,687 0.0% Operations and Maintenance 1,529,929 1,662,266 516,825 - 1,662,266 0.0% Total Expenditures and Other Financing Uses 1,653,691 1,782,953 580,202 1,782,953 0.0% Excess of Revenues Over(Under)Expenditures (58,228) (196,001) (569,459) 2,416 (193,585) -1.2% Fund Balance,Beginning of Year 1,207,892 1,149,664 1,149,664 - 1,149,664 0.0% Fund Balance,End of Year 1,149,664 953,663 580,205 2,416 956,079 0.3% ' Fund Description Service Level C Fund reflects the collection of benefit assessments charged to property owners for the purpose of providing perimeter landscaping and slope maintenance throughout the City. service Level C assesses only those parcels within residential subdivisions receiving TCSD perimeter landscaping and slope maintenance and are separated into 32 zones. The rate levels for Zones 6 and 29,are subject to a Consumer Price Index-Urban Consumers(CPI-U)annual inflator while all other rate levels will not increase. Zones 30-32 will not be assessed, as the property owners have elected to have the landscaping maintained by the respective Homeowner's Associations(HOAS). 1 ' 1 --- City of Temecula � Year Mid-Yea r Adjustmen ts Fund: 194 SERVICE LEVEL D-REFUSE AND RECYCLING 2015-16 Year to Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Acruws Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 6,791,488 7,206,905 62,357 47,075 7,253,980 0.0% Recycling Program 5,000 5,000 13,996 - 5,000 0.0% Use of Money and Property - Investment Interest 4,585 1,000 553 600 1,600 0.0% Intergovernmental Revenues - Grants 27,603 27,335 28,144 27,335 0.0% Total Revenues and Other Sources 6,828,676 7,240,240 10S,o50 47,675 7,267,915 0.7% Expenditures by Category Personnel 94,972 98,013 51,245 - 98,013 0.0% Operations and Maintenance 6,651,254 7,122,256 2,086 - 7,122,256 0.0% Total Expenditures and Other Financing Uses 6,746,226 7,220,269 53,331 7,220,269 0.0% Excess of Revenues Over(Under)Expenditures 82,450 19,971 51,719 47,675 67,646 238.7% Fund Balance,Beginning of Year 106,753 189,203 189,203 - 189,203 0.0% ' Fund Balance,End of Year 189,203 209,174 240,922 47,675 256,849 22.8% Fund Description Service Level D Fund is used to collect benefit assessments charged to property owners for the purpose of providing refuse collection, recycling,and street sweeping throughout the City. In addition,Service Level D has received grants to increase recycling efforts Citywide. ' City of Temecula Fiscal Year 2015-16 /rnhcf G h Mid-Year Adjustments Fund: 195 SERVICE LEVEL R-STREET/ROAD MAINTENANCE 7015-16 Year to Date Proposed 2015-16 % 2014-15 Current Actual, Increase/ Revised Increase/ Description Actuals Budget 11/31/2015 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and service charges Assessments 5,590 S,S32 115 5.532 0.0% Use of Money and property Investment Interest 96 100 (2) - 100 0.0% Total Revenues and Other Sources S,6g6 5,632 113 5,632 0.0% Expenditures by Category Operations and Maintenance 2,756 9,843 - 9,843 0.0% Total Expenditures and Other Financing Uses 2,756 9,343 - - 9,843 0.0% Excess of Revenues Over(Under)Expenditures 2,930 14,211) 113 - (4,211) 0.0% Fund Balance,Beginning of Year 16,762 19,692 19,692 - 19,692 0.0% Fund Balance,End of Year 19,692 15,481 19,805 - 15,481 00% Fund Description ' service Level R Fund reflects the operational, administrative,construction and maintenance costs for certain unpaved roads that become inaccessible after inclement weather. Zone R-1 provides service in the Nicolas/Liefer Road area. The maximum rate that can be charged for Zone R-1 for an improved parcel is$115.26 and for an unimproved parcel is$57.62. 1 City of Temecula J Fiscal Year 2015-16 Mid-Year Adjustments Fund: 196 SERVICE LEVEL L-HARVESTON LAKE PARK MAINTENANCE 2015-16 Year to Date Proposed 201516 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 232,035 232,434 - - 232,434 0.0% Harveston Lake Boat Revenue 3,197 3,600 3,541 - 3,600 0.0% Use of Money and Property Investment Interest 1,423 1,300 14 200 1,500 15.4% Total Revenues and Other Sources 236,655 237,334 3,555 200 237,534 01% Expenditures by Category Personnel 22,930 22,359 11,285 - 22,359 0.0% Operations and Maintenance 206,031 222,258 89,054 - 222,258 0.0% Total Expenditures and Other Financing Uses 223,961 244,617 10D,339 244,617 0.0% Excess of Revenues Over(Under)Expenditures 7,694 (7,283) (96,784) 200 (7,083) -2.7% Fund Balance,Beginning of Year 281,182 288,876 288,876 - 288,876 0.0% Fund Balance,End of Year 288,876 281,593 192,092 200 281,793 0.1% serviice LpFund reflects the benefit assessments charged to property owners for the purpose of maintaining the Harveston Lake Park. Expenditures include operational,administrative and maintenance costs. Fiscal of Temecula ( /-e,._ � Fiscal Year 2015-16 �ceL-4 4 Mid-Year Adjustments Fund: 197 LIBRARY FUND 2015-16 Yearto Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Source Prior Year Contractual Obligations - D.D% Licenses,Permits and service Charges - Library Funding From General Fund 681,388 644,205 322,103 - 644,205 0,17% Printing and Copies 33,451 30,000 15,045 (3,000) 27,000 -10.D% Facilities Rentals 20,647 18,375 11,355 - 18,375 0.0% Fines and Forfeitures Fines and Fees 85,189 85,000 37,131 (20,000) 65,000 -215% Lost and Damaged Materials 2,642 2,550 1,989 - 2,550 0.D% Use of Money and Property Investment Interest 1,152 1,700 (161) 100 1,800 S.9% Miscellaneous Revenue - Library Donations 2 - - - - o.D% Total Revenues and Other Sources 824,471 781,830 387,462 (22,900) 758,930 -2.9% Expenditures by Category Personnel 48,380 48,700 21,552 - 48,700 0.0% Operations and Maintenance 757,720 811,276 301,323 17,020 828,296 2.1% Toul Expenditures and Other Financing Uses 806,100 859,976 322,875 17,020 876,996 10% Excess of Revenues Over(Under)Expenditures 18,371 178,146) 64,587 (39,920) (118,066) 51.1% Fund Balance,Beginning of Year 258,144 276,515 276,515 - 276,515 0.0% Fund Balance,End of Year 716.515 198,369 341,102 (39,920) 158,449 -20.1% Fund Description Library Fund is used to account for the maintenance and operations of the Temecula Public Library on Pauba Road. City of r 2015-16 (�/�_ — � /' Fiscal Year 2015-16 ex £L,t! !!/ Mid-Year Adjustments Fund: 375 INTERN FELLOWSHIP FUND 2015-16 Year to Date Proposed 2015-16 % 2014-15 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2015 (Decrease) Budget (Decrease) Revenues by Source Operating Transfers In General Fund 12,000 19,645 12,552 - 19,645 0.0% Use of Money and Property - Investment Interest 10 - (4) - - 0.0% Total Revenues and Other Sources 12,010 19,645 12,548 - 19,645 0.0% Expenditures by Category Personnel 11,349 19,645 13,566 - 19,645 0.0% Operations and Maintenance 0.0% Total Expenditures and Other Financing Uses 11,349 19,645 13,566 - 19,645 0.0% Excess of Revenues Over(Under)Expenditures 661 (1,018) - 0.0% Fund Balance,Beginning of Year 1 662 662 - 662 0.0% Fund Balance,End of Year 662 662 1356) 662 0.0% ' Fund Description for Accounts for personnel expenditures for intern and fellowship employment opportunities. The City of Temecula Internship Program offers part-time internships to high school and undergraduate college students. The internships are designed to expose students to the workings of local city government. Internship positions are open year round in three sessions of 10 weeks (summer, fall, and spring). The City of Temecula Fellowship Program is designed for undergraduate,graduate and post-graduate level students and allows individuals to work in their areas of specialty/interest. Fellows gain valuable work experience, as well as the skills and knowledge that will enhance their job prospects by working in a fast-paced,challenging environment.