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01_003 TCSD Resolution
RESOLUTION NO. CSD 200t-03 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE TEMECULA COMMUNITY SERVICES DISTRICT AMENDING THE FISCAL YEAR 2000-01 ANNUAL OPERATING BUDGETS WHEREAS, each year a mid-year review is conducted of all Temecula Community Services (TCSD) 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 (TCSD) maintains a prudent and healthy fiscal position. WHEREAS, the mid-year review has been completed and the recommended adjustments are reflected in the attached schedules, hereto at Exhibit A. The Board of Directors does hereby resolve as follows: Section 1. That the Fiscal Year 2000-01 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 this 13th day of February, 2001. AT;TE~$T: ., ~. Jori_es, CMC / Seore k ~__~ ~)[~ef~y E. Stone, President R:CSDResos2001-03 I STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss CITY OF TEMECULA ) I, Susan W. Jones, CMC, City ClerldDistdct Secretary of the Temecula Community Services District, HEREBY DO CERTIFY that the foregoing Resolution No. CSD 01-03 was duly adopted at a regular meeting of the Temecula Community Services District on the 13th day of February, 2001, by the following roll call vote. AYES: 5 NOES: 0 ABSENT: 0 DISTRICT MEMBERS: DISTRICT MEMBERS: DISTRICT MEMBERS: Comerchero, Naggar, Pratt, Roberts, Stone None None R:CSDResos2001~3 2 EXHIBIT ",4" 2000-01 TEMECULA COMMUNITY SERVICES DISTRICT MID-YEAR BUDGET TEMECULA COMMUNITY SERVICES DISTRICT ~4MARY OF REVENUES, EXPENDITURES, AND CHANGE IN FUND BALANCES I MID-yEAR OPERATING BUDGET 00-01 00-01 00-01 Proposed % 99-00 YTD Current Proposed Increase Increase Actual (~ 12/31/00 Bud,get Bud,get (Decrease) (Decrease) Total Revenues* 7,808~701 1,263~046 8,578,660 Total Expenditures by Fund: Citywide Operations* 3,896,863 1,990,888 4,770,971 Service Level B 324,668 172,201 367,850 Service Level C 613,518 286,943 705,150 Service Level D 2,344,187 1,293,907 2,637,860 Service Level R 11,493 2,100 17,160 Debt Service 499,444 359,448 498~000 8,638~460 59,800 0.7% Total Expenditures Excess of Revenues Over (Under) Expenditures Operating Transfers Out*: ClP Fund Excess of Revenues Over (Under) Expenditures and Operating Transfers Out 4,795,971 25,000 367,850 705,150 2,657,160 19,300 17,160 4981000 0.5% 0.7% 7,690,173 4,105,487 8~996,991 9~041,291 44,300 0.5% 118,528 (2,842,441) (418,331) (402,831) 15,500 18,735 105~000 105,000 99,793 (2,842,441) (523,331) Beg. of Year 2~305~496 2~405,289 End of Year 2,405,289 1,881 ~958 (507,831) 15,500 2~405~289 1,897,458 * Operating t~ansfers between various TCSD Funds are not reflected. Comparative information reflects amounts previously reported in separate Service Level A Fund ']emecula Community Services District Summary of Fund Balances 2000-01 Proposed Mid-Year Budget [=und 190 City Wide Operations Senior Center CRC Recreation Community Center Museum Acquatics Sports Operating Transfers Out Fund Balances July 1, 2000 2000-0t Estimated Revenues 4,424,000 14,650 94,750 157,600 38,700 10,600 106,400 114,000 Fund 190 Total 1,181,435 4,960,700 Service Level "B" 98,075 378,000 Service Level "C" 400,987 615,800 Service Level "D" 195,510 2,636,260 Service Level "R" 17,614 12,100 Debt Service 511,668 498,600 Total 2,405,289 9,101,460 2000-01 Proposed Expenditures (3,237,801) (146,800) (345,670) (327,510) (143,780) (177,800) (249,380) (167,230) (568,000) (5,363,971) (367,850) (705.150) (2,657,160) (17,160) (498,000) (9,609,291) Estimated Fund Balances June 30, 2001 778,164 108,225 311,637 174,610 12,554 512,268 1,897,458 02/01/2001 mcdermt~budget~20Ol~midyea~TCSD Fund Balances TCSD REVENUE DETAIL FY 2000-01 MIDYEAR BUDGET ACCT FY 99-00 FY 00-01 FY 00-01 YTD % FY 00-01 CHANGE % NO 190 TCSD FUND ACTUALS Y'rD (~12/31/00 ORIG EST OF BDGT REVISED EST IN EST CHANGE DEPT -180 NON*DEPARTMENTAL 4004 -Special Tax 2,374,603 2,486,10(; 2,486,100 4058 -Miscellaneous 25 4060 -Miscellaneous Non Taxable 1,284 592 4065 -Investment Interest 35,566 23,101 25,000 92.4% 40,000 15,000 4073 -TCSD Admin Fee Credit/'Resr' 1,366,006 864,500 1,729,000 50.0% 1,729,000 4076 -Reimbursements 19,326 1,040 30,100 3.5% 30,100 4077 -Lease Income 12,060 5,150 12,000 42.9% 12,000 4076 -Reimbursements (CIP) 60,752 36,050 72,100 50.0% 72,100 4090 -Operating Transfers In 44,191 44,200 44,200 4107 -Parcel Maps 5,55C 1,420 4284 -Plan Check 6,216 1,080 40,000 2.7% 40,000 4290 -Inspection Fees 10,125 26,824 10,000 268.2% 10,000 4390 -Street Lighting Fees 13,86~c 7,072 4,700 150.5% 4,700 TOTAL DEPT 180 3,905,37£ 1,011,020 4~409,000 22.9% 4,468,200 59,200 1.3% DEPT -181 SR. CENTER 4980 -Classes/Activities 196 3,000 6.5% 3,000 4983 -Transportation 160 850 18.8% 850 4986 -Excursions 40 800 5.0% 800 4990 -Indoor Rentals 2,166 10,000 21.7% 10,000 TOTAL DEPT 181 2,562 14~650 17.5% 14~650 DEPT .182 CRC 4980 .Classes/Activities 11,259 6,000 187.7% 16,000 10,000 166.7% 114984 -Day Camp 8,299 48,750 17.0% 48,750 4990 .Indoor Rentals 18,542 24,000 77.3% 30,000 6,000 25.0% TOTAL DEPT 182 38,100 78,750 48.4% 94,750 16,000 20.3% ~DEPT .183 RECREATION ~4070 -Cash Over & Shod -100 ~4975 -Aquatics 90,275 114980 .Classes/Activities 19,707 -576 114982 .Contracted Classes 92,638 42,900 96,000 44.7% 96,000 114984 -Day Camp 71,937 123 114986 .Excursions 2,757 3,053 4,000 76.3~ 4,000 14988 -Field Rentals/Lights 63,898 90 ~4989 -Picnic Shelter Rentals -147 3,600 ~..1",~ 3,606 114990 -Indoor Rentals 62,898 ~4992 -Special Events 12,819 5,611 10,000 56.1% 10,000 [~4993 -Special Event Donations -200 4,000 -5.0% 4,00(; 114994 -Sports 89,273 900 114995 -Sponsorships 4998 -Skate Park 39,404 12,238 40,000 30.6% 40,00£ TOTAL DEPT 183 545~506 63~992 157,600 40.6% 157~600 IIDEPT -184 TCC ~4980 -Classes/Activities 381 4,00C 9.5% 4,000 4984 -Day Camp 18,70C 18,700 4990 -Indoor Rentals 7,82~ 13,00C 60.2% 16,000 3,000 23.1°~ TOTAL DEPT 184 8,20~ 35~70£ 23.0% 38~700 31000 8.4% 01midyear-REV 02/06/2001 TCSD REVENUE DETAIL FY 2000-01 MIDYEAR BUDGET . - FY 00-01 Y'rD % FY 00.01 CHANGE % ORIG EST OF BDGT REVISED EST IN EST CHANGE IDEPT -185 MUSEUM J4980 -Classes/Activities ~.. 1,000 1,000 J4990 -Indcor Rentals 340 14991 -Museum Admissions 7,001 3,703 9,60(~ 38.6% 9,600 J4997 -Museum Concessions 5,508 (5,500) -100.0% I TOTAL DEPT185 7,001 4,043 - 16,106 25,1% 10,600 (5,5001 -34.2% I IDEPT-186 AQUATICS .... _ 14970 .SwYn Lessons 32,097 69,00(; 46.5% 69,000 14971 .Lap Swim 2,225 4,10( 54.3% 4,100 14972 .Public Swim 11,615 22,00( 52.8% 22,000 ~4973 4=amily Night Swim 96 1,150 8.3% 1,150 ~4974 .Pool Rentals 4,732 6,700 70.6% 6,700 4976 .Non-resident Swim 350 3,450 10.1% 3,450 I TOTAL DEPT 186 51~115 106,400 48.0% 106,400 ~DEPT -187 SPORTS ..... ~4960 -Adult Softball 30,850 55,500 55.6% 55,500 ~4961 -Adult Basketball 3,555 7,000 50.8% 7,000 IJ4962 -Adu~ Rollerhockey 3,000 3,000 ~4963 -Tournaments ..... .2,~0~0 6,000 33.3% 6,000 ~4964 ~ (non-resident) 1,320 500 264,0% 500 ~4965 ~ (non-resident) ~6,?~8.5 4,000 157.1% 4,000 4988 -Field Rentals/Lights 20,551 38,000 54.1% 38,000 F~ -~~ 114,000 56.6% 11400(~ _ ~- TOTAL TCSD 41457,877 1 ~243,596 -- 4,932,200 25.2% 5,004~90( 72~700 1.5% 01 midyear-REV 02/06/2001 TCSD REVENUE DETAIL FY 2000-01 MIDYEAR BUDGET 192 SERVICE LEVEL "B" FUND FY 99-00 FY 00-01 FY 00-01 YTD % FY 00-01 CHANGE % ACTUALS ORIG EST OF BDGT IN EST CHANGE -Investment Interest -Street Lighting Fees Owner Election Costs 348,400 348,400 1,441 872 2,000 9,650 15,600 61.9% 15,600 70.c 400 12,000 3.3% 12,000 2,000 FUND 2.9% 0.5% ACCT FY 99-00 FY 00-01 FY 00-01 YTD % FY 00-01 CHANGE % NO 193 SERVICE LEVEL"C" FUND ACTUALS YTD ~12/31/00 ORIG EST OF BDGT REVISED EST IN EST CHANGE 4005 .Assessments 559,954 559,800 559,800 4065 .Investment Interest 17,739 9,842 14,000 70.3% 19,000 5,000 35.7% 4370 .Landscape Plan Check 9,720 4,500 10,000 45.0% 10,000 4371 .Landscape Inspection 19,575 5,580 15,000 37.2% 15,000 4395 .Property Owner E~ection Costs 709 400 12,000 3.3% 12,000 TOTAL SERVICE LEVEL"C" FUND 607,697 20~322 6101800 3.3% 615~800 5~000 0.8% I ACCT FY 99-00 FY 00.01 FY 00-01 YTD % FY 00-01 CHANGE % NO 194 SERVICE LEVEL"D" FUND ACTUALS Y"rD ~12/31/00 ORIG EST OF BDGT ~EVISED EST IN EST CHANGE 4005 ~,ssessments 2,316,483 2,597,960 2,597,960 ]14025 .Grants 14,279 14,300 14,300 14065 .Investment Interest 20,785 8,821 14,000 63.0% 19,000 5,000 35.7% lnew -Recycling Program 5,000 5,000 'OTAL SERVICE LEVEL "D" FUND 2,337~268 23,100 2,611,960 0.9°,~ 2,6361260 24,300 0.9% ACCT FY 99-00 FY 00.01 FY 00-01 YTD % FY 00-01 CHANGE % NO 195 SERVICE LEVEL"R" FUND ACTUALS YTD ~12t31/00 ORIG EST OF BDGT REVISED ES7 IN EST CHANGE 4005 -Assessments 11,657 11,600 11,600 4065 -Investment Interest 936 534 500 106.8~ 500 'OTAL SERVICE LEVEL 'R" FUND 12~593 534 12~100 4.4°,~ 12,100 ACCT FY 99-00 FY 00-01 FY 00-01 YTD % FY 00-01 CHANGE % NO 390 DEBT SERVICE FUND ACTUALS YTD ~12/31/00 ORIG EST OF BDGT REVISED EST IN EST CHANGE 4065 -Investment Interest 35,344 8,763 35,600 24.6% 35,600 4090 -Operating Transfer In 446,815 342,248 463,000 73.9% 463,000 TOTAL DEBT SERVICE FUND 482~159 351,011 498,600 70.4% 498,600