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HomeMy WebLinkAbout17-01 TCSD Resolution RESOLUTION NO. CSD 17-01 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT OF THE CITY OF TEMECULA AMENDING THE FISCAL YEAR 2016-17 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 as Exhibit E. Section 4. That the Fiscal Year 2016-17 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 28`h day of February, 2017. J41 jJeff Comerchero, President ATTEST: ,4;z7— Ran I, Secretary [SEAL] CSD Resos 17-01 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 17-01 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 28th day of February, 2017, by the following vote: AYES: 5 BOARD MEMBERS: Edwards, Naggar, Rahn, Stewart, Comerchero NOES: 0 BOARD MEMBERS: None ABSTAIN: 0 BOARD MEMBERS: None ABSENT: 0 BOARD MEMBERS: None ' Randi Johl, Secretary CSD Resos 17-01 2 City of Temecula (e(ew 4 Fiscal Year 2016-17 ' Mid-Year Adjustments EXHIBIT E FY2016-17 Temecula Community Services District ' Mid-Year Budget Adjustments Fiscal Year 2016-17 Mid-Year Budget Adjustments ' 13 City of Temecula � n Fiscal Year 7 �{//I)I,Pi(it !{ Mid-Year Adjustments TE M ECU LA COMMUNITY SERVICES DISTRICT-ALL FUNDS COMBINED 2016-17 Yearto Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Fund Prior Year Contractual Obligations - 0.0% Fund 190 Citywide Operations 9,094,501 9,261,101 4,757,057 (598,551) 8,662,550 -6.5% Fund 192 Service Level B 1,033,414 1,022,780 609,291 (50,000) 972,780 -4.9% Funds 501-530 Service Level C 1,610,682 1,590,980 827,272 - 11590,980 0.0% Fund 194 Service Level D 7,310,677 7,609,709 4,030,499 12,555 7,622,264 0.2% Fund 195 Service Level R 5,490 5,632 3,335 - 5,632 0.0% Fund 196 Service Level L 256,177 242,904 117,309 - 242,904 0.0% Fund 197 Library 776,477 764,467 385,852 (100,000) 664,467 -13.1% Fund 198 Public Art 63,007 19,858 24,035 14,582 34,440 73.4% Fund 375 Intern Fellowship 19,654 33 0.0% Total Revenues a nd Other Sources 20,170,079 20,517,431 10,754,683 (721814) 19,796,017 -3.5% Expenditures by Fund Fund 190 Citywide Operations 8,429,643 9,485,542 4,167,675 111,411 9,596,953 1.2% Fund 192 Service Level B 965,251 1,025,362 377,750 (45,000) 980,362 -4.4% Funds 501-530 Service Level C 1,499,386 1,543,824 643,306 - 1,543,824 0.0% Fund 194 Service Level D 7,031,669 7,736,876 110,003 - 7,736,876 0.0% Fund 195 Service Level R 2,754 9,843 152 - 91843 0.0% ' Fund 196 Service Level 233,530 245,445 75,181 - 245,445 0.0% Fund 197 Library 776,325 822,916 365,519 822,916 0.0% Fund 198 Public Art 34,800 37,500 37,500 0.0% Fund 375 Intern Fellowship 11,023 662 662 8,631 9,293 1303.8% Total Expenditures and Other Financing Uses 18,984,380 20,870,470 5,740,248 112,542 20,983,012 0.5% Excess of Revenues Over(Under)Expenditures 1,185,699 (353,039) 5,014,435 (833,956) (1,186,995) 236.2% Fund Balance,Beginning of Year 2,318,515 3,504,214 3,504,214 - 3,504,214 0.0% Fund Balance,End of Year 3,504,214 3,151,175 8,518,649 (833,956) 2,317,219 -26.5% 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. City of Temecula ' Fiscal Year 2016-17- � Mid-Year Adjustments Fund: 190 CITYWIDE OPERATIONS 2016-17 Year to Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Department Prior Year Contractual Obligations - 0.0% General Operations 5,012,873 5,371,563 2,695,805 (575,000) 4,796,563 -10.7% Senior Center 83,754 71,565 37,117 (1,080) 70,485 -1.5% Community Recreation Center 385,203 366,722 133,530 (21,228) 345,494 -5.8% Recreation 231,016 216,190 116,235 - 216,190 D.D% Temecula Community Center 92,233 108,840 53,802 - 108,840 0.0% Temecula History Museum 83,332 93,990 50,168 (4,268) 89,722 -4.5% Aquatics 404,047 398,100 198,893 (7,000) 391,100 -1.8% Sports 481,368 417,699 168,525 1,220 418,919 0.3% Temecula Children's Museum 207,954 206,593 108,596 - 206,593 0.0% Community Theater 725,442 633,374 410,031 16,500 649,874 2.6% Cultural Arts 89,358 79,662 37,660 (5,700) 73,962 -7.2% Harveston Center 101,155 - - - - 0.0% Civic Center Conference Center 58,085 63,665 39,310 - 63,665 0.D% Human Services 46,510 57,740 32,631 (995) 56,745 -1.7% YMCA Facility 53 23,161 12,187 - 23,161 0.0% Jefferson Recreation Center 128 5,744 3,022 - 5,744 0.0% Contract Classes 1,091,874 1,100,824 636,095 - 1,100,824 0.0% Park Rangers 118 45,669 23,450 (1,000) 44,669 -2.2% Total Revenues and Other Sources 9,094,501 9,261,101 4,757,057 (5986.551) 8,11ill 8 -6.5% Expenditures by Department General Operations 2,271,081 2,480,053 1,095,639 11,962 2,492,015 0.5% Senior Center 280,832 312,273 135,403 25,303 337,576 8.1% Community Recreation Center 752,285 870,194 443,280 5,908 876,102 0.7% Recreation 660,154 691,294 331,221 (11,000) 680,294 -1.6% Temecula Community Center 188,605 254,558 101,412 5,806 260,364 2.3% Temecula History Museum 294,994 356,351 147,293 33,905 390,256 9.5% Aquatics 764,589 796,356 317,714 (186) 796,170 0.0% Sports 316,414 329,419 142,431 2,000 331,419 0.6% Temecula Children's Museum 260,825 298,555 119,873 7,687 306,242 2.6% Community Theater 1,121,674 1,207,822 592,721 35,122 1,242,944 2.9% Cultural Arts 285,045 337,658 157,840 6,295 343,953 1.9% Haneston Center 178,328 - (1,229) - - 0.0% Civic Center Conference Center 63,397 140,704 18,539 (10,791) 129,913 -7.7% Human Services 206,180 263,573 71,557 (32,547) 231,026 -12.3% YMCA Facility 8,966 118,364 29,214 (11,359) 107,005 -9.6% Jefferson Recreation Center 49,705 29,382 13,126 2,000 31,382 6.8% Contract Classes 720,670 769,027 344,656 - 769,027 0.0% Park Rangers 5,899 229,959 105,983 (58,511) 171,448 -25.4% Responsible Compassion 99,817 99,817 0.0% Total Expenditures and Other Financing Uses 8,429,643 9,485,542 4,167,675 111,411 9,596,953 1.2% Excess of Revenues Over(Under)Expenditures 664,858 (224,441) 589,382 (709,962) (934,403) 316.3% Fund Balance,Beginning of Year 371,407 1,036,265 1,036,265 - 1,036,265 0.0% Fund Balance,End of Year 1,036,265 811,824 1,625,647 (709,962) 101,862 -87.5% Fund Description City of Temecula Fiscal Year 2016-17 Mid-Year Adjustments_ 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 both recreation programs and parks maintenance. City of Temecula Fiscal Year 2016-17 Mid-Year Adjustments Fund:192 SERVICE LEVEL B-STREET LIGHTING 2016-17 Year to Date Proposed 2016-17 % 2015-16 Current Actwls Increase/ Revised Increase/ Description Actwls Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 641,923 641,384 337,178 - 641,384 0.0% Funding From General Fund 390,888 381,396 271,989 (50,000) 331,396 -13.1% use of Money and Property Investment Interest 604 - 124 0.0% Total Revenues and Other Sources 1,033,414 1,022,780 609,291 (501000) 972,780 -4.9% Expenditures by Category Personnel 11,651 11,592 5,727 - 11,592 0.0% Operations and Maintenance 953,600 1,013,770 372,023 (45,000) 968,770 -4.4% Total Expenditures and Other Fhuming Uses 96s,2s1 1,025,362 377,750 (45,000) 900,362 -4.4% Excess of Revenues Over(Under)Expenditures 68,163 (2,582) 231,541 (5,000) (7,582) 193.6% Fund Balance,Beginning of Year 22,494 90,658 90,658 90,658 0.0% Fund Balance,End of Year 90,658 88,076 322,198 (5,000) 83,076 -5.7% ' Fund DNalptlon 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. ' ! City of 72016-17 (�� n Fixalal Year 2016-17 �Pj/h GrfS f46{ Mid-Year Adjustments Funds:501-530 SERVICE LEVEL C-LANDSCAPE/SLOPE MAINTENANCE 2016-17 Year to Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease( Revenues by Source Licenses,Permits and service Charges Assessments 1,598,100 1,585,107 823,411 - 1,585,107 0.0% Reimbursements 4,237 - - Use of Money and Property Investment Interest 8,346 5,873 3,861 - 5,873 0.0% Total Revemze,and Other sources 1,610,682 1,590,980 827,272 11590,980 0.0% Expenditures by Category Personnel 119,867 117,762 58,640 - 117,762 0.0% Operations and Maintenance 1,379,519 1,426,062 584,667 1,426,062 0.0% Total Expenditures and Other Financing Uses 1,199,966 1,543,621 643,306 1,543,824 0.0% Excess of Revenues Over(Under)Expenditures 111,297 47,156 183,966 - 47,156 0.0% Fund Balance,Beginning of Year 1,149,664 1,260,961 1,260,961 - 1,260,961 0.0% Fund Balance,End of Year 1,260,961 1,308,117 1,444,926 1,308,117 0.0% Fratd Deso"on 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, asthe property owners have elected to have the landscaping maintained by the respective Homeowner's Associations(HOAs). ' L City of Temecula � � Fiscal Year 2016-17 ~� Mid-Year Adjustments Fund: 194 SERVICE LEVEL D-REFUSE AND RECYCLING 2016-17 Year to Date Proposed 201647 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 7,257,121 7,576,018 3,988,893 - 7,576,018 0.0% Recycling Program 18,996 5,000 12,555 12,555 17,555 0.0% Use of Money and Property Investment Interest 6,416 1,000 1,320 - 1,000 0.0% Intergovernmental Revenues Grants 28,144 27,691 27,731 27,691 0.0% Total Revenues and Other Sources 7,310,677 7,609,709 4,030,499 12,555 7,622,264 0.2% Expenditures by Category Personnel 97,742 103,212 52,500 - 103,212 0.0% Operations and Maintenance 6,933,927 7,633,664 57,503 7,633,664 0.0% Total Expenditures and Other Financing Uses 7,031,669 7,736,876 110,003 7,736,876 0.0% Excess of Revenues Over(Under)Expenditures 279,008 (127,167) 3,920,496 12,555 (114,612) -9.9% Fund Balance,Beginning of Year 189,203 468,211 468,211 468,211 0.0% ' Fund Balance,End of Year 468,211 341,044 4,388,707 12,555 353,599 3.7% 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. (3i City Df Temecu a Fiscal Year 2016-17 Mid-Year Adjustments Fund: 195 SERVICE LEVEL R-STREET/ROAD MAINTENANCE 201617 Year to Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 5,331 5,532 3,256 - 5,532 0.0% Use of Money and Property Investment Interest 159 100 79 100 0.0% Total Revenues and Other Sources 5,490 5,632 3,335 5,632 0.0% Expenditures by Category Operations and Maintenance 2,754 9,843 152 9,843 0.0% Total Expenditures and Other Financing Uses 2,754 9,643 152 9,843 0.0% Excess of Revenues Over(Under)Expenditures 2,736 (4,211) 3,183 - 14,211) 0.0% Fund Balance,Beginning of Year 19,692 22,428 22,428 22,428 0.0% Fund Balance,End of Year 22,428 18,217 25,612 - 18,217 0.0% Fund Diftor kiss 1 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 d � � Fiscal Year 2016-17 R ( �hL-Qick Mid-Year Adjustments Fund: 196 SERVICE LEVEL L-HARVESTON LAKE PARK MAINTENANCE 2016-17 Yearto Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12131/2016 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Service Charges Assessments 248,655 237,104 109,519 - 237,104 0.0% Harveston Lake Boat Revenue 5,452 4,300 1,667 - 4,300 0.0% Recovery of Prior Year Expense - - 4,116 - - 0.0% Use of Money and Property Investment Interest 2,070 1,500 1,007 1,500 0.0% Total Revenues and Other Sources 256,177 242,904 117,309 242,904 0.0% Expenditures by Category Personnel 19,534 23,187 6,540 - 23,187 0.0% Operations and Maintenance 213,996 222,258 68,641 222,258 0.0% Total Expenditures and Other Financing Uses 233,530 245,"5 75,181 245,445 0.0% Excess of Revenues Over(Under)Expenditures 22,647 (2,541) 42,128 - (2,541) 0.0% Fund Balance,Beginning of Year 288,876 311,523 311,523 311,523 0.0% Fund Balance,End of Year 311,523 308,982 353,651 308,982 0.0% ' Fund Description Service Level L Fund reflects the benefit assessments charged to property owners for the purpose of maintaining the Harveston Lake Park. Expenditures include operational,administrative and maintenance costs. ' f�s City of Temecula r / Fiscal Year 2016-17 Mid-Year Adjustments Fund: 197 LIBRARY FUND 2016-17 year to Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Licenses,Permits and Semite Charges Library Funding From General Fund 644,205 649,542 324,771 (100,000) 549,542 -15.4% Printing and Copies 24,992 27,000 13,920 - 27,000 0.0% Facilities Rentals 25,365 18,375 9,567 - 18,375 0.0% Fines and Forfeitures Fines and Fees 76,474 65,000 36,541 - 65,000 0.0% Lost and Damaged Materials 3,331 2,550 g0 - 2,550 0-0% Use of Money and Property Investment Interest 2,109 2,000 973 - 2,000 0-0% Miscellaneous Revenue Library Donations 1 - - 0.0% Total Revenues and Other Sources 776,477 764,467 385,852 (100,000) 664,467 -13.1% Expenditures by Category Personnel 45,143 50,706 25,740 50,706 0.0% Operations and Maintenance 731,181 772,210 339,778 772,210 0.0% Total Expenditures and Other Financing Uses 776,325 822,916 365,519 822,916 0.0% ' Excess of Revenues Over(Under)Expenditures 153 (58,449) 20,333 (100,000) (158,449) 171.1% Fund Balance,Beginning of Year 276,516 276,669 276,669 276,669 0.0% Fund Balance,End of year 276,669 218,220 297,002 (100,0001 118,220 -45.8% Fund Description Library Fund is used to account for the maintenance and operations of the Temecula Public Library on Pauba Road. City of Temecula Fiscal Year 2016-17 >P//k.Grit Mid-Year Adjustments Fund: 198 PUBLIC ART 2016-17 Year to Date Proposed 201617 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Operating Transfers In DIF Fund 31,738 - - - - 0.0% CIP Fund - - 14,582 14,582 14,582 0.0% Public Art Revenues 31,113 19,858 9,333 - 19,858 0.0% Use of Money and Property Investment Interest 155 - 120 - - 0.0% Total Revenues and Other Sources 63,007 19,858 24,035 14,582 34,440 73.4% Expenditures by Category Operations and Maintenance - - - 37,500 37,500 0.0% Operating Transfer Out 34,800 - - - 0.0% Total Expenditures and Other Financing Uses 34,800 37,500 37,500 0.0% Excess of Revenues Over(Under)Expenditures 28,207 19,858 24,035 (22,918) (3,060) -115.4% Fund Balance,Beginningof Year 28,207 28,207 28,207 0.0% Fund Balance,End of Year 28,207 48,065 52,242 (22,918) 25,147 -47.7% ' Fund Description This fund was established pursuant to Temecula Municipal Code Section 5.08.040,whereby the fund serves a a depository for the fees paid in lieu of art as well as monetary donations for public art. The Public Art In Lieu fee is one-tenth of one percent of an eligible development project in excess of$100,000. Eligble uses of this fund include the design,acquisition,installation,improvement,maintenance and insurance of public artwork;offering of performing arts programs on city property for the community;and art education programs on city property for the community. City of Temecula Fiscal Year 2016-17 ,Pjj.}-e{jl Mid-Year Adjustments Fund:375 INTERN FELLOWSHIP FUND 2016-17 Year to Date Proposed 2016-17 % 2015-16 Current Actuals Increase/ Revised Increase/ Description Actuals Budget 12/31/2016 (Decrease) Budget (Decrease) Revenues by Source Operating Transfers In General Fund 19,645 - - - - 0.0% Use of Money and Property - Investment Interest 9 - 33 0.0% Total Revenues and Other Sources 19,654 - 33 0.0% Expenditures by Category Operations and Maintenance 11,022 - - - - 0.0% Operating Transfer Out-General Fund 1 662 662 8,631 9,293 1303.8% Total Expenditures and Other Financing Uses 11,023 662 662 8,631 9,293 1303.8% Excess of Revenues Over(Under)Expenditures 8,631 (662) (629) (8,631) (9,293) 1303.8% Fund Balance,Beginning of Year 662 9,293 9,293 9,293 0.0% Fund Balance,End of Year 9,293 8,631 8,664 (8,631) -100.0% ' Fund Description 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.