3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 11 Table 3-1
FY 2025/26 Budget
Zone 01 Zone 01A Zone 02 Zone 03
Annual Operating Expenses
Operations & Maintenance $206,081.00 $41,031.00 $487,949.00 $382,893.00
Utilities $59,088.00 $18,198.00 $147,952.00 $179,016.00
Total O&M Expenses $265,169.00 $59,229.00 $635,901.00 $561,909.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $148,869.50 $1,275.48 $77,001.12 $262,990.24
Incidental/Administrative Expenses
District Administration $24,689.00 $7,616.00 $63,641.00 $76,541.00
County Fees $444.00 $138.00 $1,145.00 $1,373.00
Miscellaneous Administrative Expenses $693.00 $208.00 $1,785.00 $2,149.00
Total Incidental/Administrative Expenses $25,826.00 $7,962.00 $66,571.00 $80,063.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $439,864.50 $68,466.48 $779,473.12 $904,962.24
General Benefit Costs ($18,138.00) ($4,055.00) ($36,601.00) ($48,591.00)
General Fund Maintained Area Costs $0.00 $0.00 $0.00 $0.00
Total Special Benefit Costs $421,726.50 $64,411.48 $742,872.12 $856,371.24
Other Available Funding
Use of Reserves b $0.00 $0.00 $0.00 $0.00
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c ($10,000.00) $0.00 $0.00 $0.00
Total Contributions/Adjustments ($10,000.00) $0.00 $0.00 $0.00
Net Special Benefit Assessment to Levy $411,726.50 $64,411.48 $742,872.12 $856,371.24
District Statistics
Total Parcels d 1,187 557 1,151 4,621
Total Assessed Parcels e 1,186 557 1,151 4,617
Total EBUs 2,184.71940 557.00000 1,246.68000 4,654.40560
Proposed Rate per EBU $188.89990 $115.64000 $595.88470 $188.89990
Maximum Rate per EBU $188.89997 $115.65874 $595.88471 $188.89997
EBU of Non-Assessed Parcels 5.00000 0.00000 0.00000 120.48200
Contribution for Non-Assessed Parcels f $944.50 n/a n/a $22,759.04
Net Balance to Levy $412,671.00 $64,411.48 $742,872.12 $879,130.28
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $759,728.56 $182,362.86 $1,059,236.82 $1,190,892.99
Levy and Other Funding Sources $421,726.50 $64,411.48 $742,872.12 $856,371.24
Expenditures less General Benefit Costs ($421,726.50) ($64,411.48) ($742,872.12) ($856,371.24)
2025/26 Planned CIP & Rehabilitation Expenditures ($200,000.00) $0.00 ($200,000.00) ($150,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $559,728.56 $182,362.86 $859,236.82 $1,040,892.99 Operating Reserve Requirement $168,777.10 $38,970.78 $407,433.76 $372,343.76 Repair and Replacement Reserve Requirement $145,497.50 $33,595.50 $351,236.00 $320,986.00 Total Reserve Requirement $314,274.60 $72,566.28 $758,669.76 $693,329.76 Overage/(Shortage) $245,453.96 $109,796.58 $100,567.06 $347,563.23 a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 12 Table 3-1
FY 2025/26 Budget
Zone 03A Zone 04 Zone 05 Zone 06
Annual Operating Expenses
Operations & Maintenance $26,398.00 $248,687.00 $56,331.00 $111,356.00
Utilities $14,843.00 $148,333.00 $17,901.00 $29,424.00
Total O&M Expenses $41,241.00 $397,020.00 $74,232.00 $140,780.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $2,338.48 $13,786.82 $208.00 $222.00
Incidental/Administrative Expenses
District Administration $6,060.00 $63,807.00 $7,312.00 $11,788.00
County Fees $109.00 $1,148.00 $132.00 $212.00
Miscellaneous Administrative Expenses $171.00 $1,791.00 $206.00 $330.00
Total Incidental/Administrative Expenses $6,340.00 $66,746.00 $7,650.00 $12,330.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $49,919.48 $477,552.82 $82,090.00 $153,332.00
General Benefit Costs ($3,014.00) ($54,936.00) ($5,515.00) ($9,857.00)
General Fund Maintained Area Costs $0.00 ($15,789.22) $0.00 $0.00
Total Special Benefit Costs $46,905.48 $406,827.60 $76,575.00 $143,475.00
Other Available Funding
Use of Reserves b $0.00 ($142,805.60) ($4,644.76) ($3,733.92)
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c $0.00 $0.00 $0.00 $0.00
Total Contributions/Adjustments $0.00 ($142,805.60) ($4,644.76) ($3,733.92)
Net Special Benefit Assessment to Levy $46,905.48 $264,022.00 $71,930.24 $139,741.08
District Statistics
Total Parcels d 467 2,080 334 422
Total Assessed Parcels e 467 2,080 334 422
Total EBUs 467.00000 2,400.20000 334.00000 422.00000
Proposed Rate per EBU $100.44000 $110.00000 $215.36000 $331.14000
Maximum Rate per EBU $100.44719 $110.00000 $593.66307 $415.68919
EBU of Non-Assessed Parcels 0.00000 0.00000 0.00000 0.00000
Contribution for Non-Assessed Parcels f n/a n/a n/a n/a
Net Balance to Levy $46,905.48 $264,022.00 $71,930.24 $139,741.08
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $164,617.98 $643,480.81 $93,291.65 $66,413.49
Levy and Other Funding Sources $46,905.48 $264,022.00 $71,930.24 $139,741.08
Expenditures less General Benefit Costs ($46,905.48 ) ($406,827.60) ($76,575.00) ($143,475.00)
2025/26 Planned CIP & Rehabilitation Expenditures $0.00 $0.00 $0.00 ($20,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $164,617.98 $500,675.21 $88,646.89 $42,679.57 Operating Reserve Requirement $27,596.98 $268,984.28 $47,491.56 $88,803.80 Repair and Replacement Reserve Requirement $23,790.50 $231,883.00 $40,941.00 $76,555.00 Total Reserve Requirement $51,387.48 $500,867.28 $88,432.56 $165,358.80 Overage/(Shortage) $113,230.50 ($192.07) $214.33 ($122,679.23) a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 13 Table 3-1
FY 2025/26 Budget
Zone 07 Zone 08 Zone 09 Total
Annual Operating Expenses
Operations & Maintenance $82,285.00 $79,331.00 $48,100.00 $1,770,442.00
Utilities $15,542.00 $14,325.00 $10,578.00 $655,200.00
Total O&M Expenses $97,827.00 $93,656.00 $58,678.00 $2,425,642.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $166.71 $163.00 $2,299.00 $509,320.35
Incidental/Administrative Expenses
District Administration $6,367.00 $5,922.00 $4,282.00 $278,025.00
County Fees $115.00 $107.00 $77.00 $5,000.00
Miscellaneous Administrative Expenses $178.00 $167.00 $122.00 $7,800.00
Total Incidental/Administrative Expenses $6,660.00 $6,196.00 $4,481.00 $290,825.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $104,653.71 $100,015.00 $65,458.00 $3,225,787.35
General Benefit Costs ($3,765.00) ($4,303.00) ($3,613.00) ($192,388.00)
General Fund Maintained Area Costs ($588.71) $0.00 $0.00 ($16,377.93)
Total Special Benefit Costs $100,300.00 $95,712.00 $61,845.00 $3,017,021.42
Other Available Funding
Use of Reserves b ($66,722.08) ($20,005.44) $0.00 ($237,911.80)
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c $0.00 $0.00 $0.00 ($10,000.00)
Total Contributions/Adjustments ($66,722.08) ($20,005.44) $0.00 ($247,911.80)
Net Special Benefit Assessment to Levy $33,577.92 $75,706.56 $61,845.00 $2,769,109.62
District Statistics
Total Parcels d 262 291 150 11,522
Total Assessed Parcels e 262 291 150 11,517
Total EBUs 262.00000 291.00000 150.00000 12,969.0050
Proposed Rate per EBU $128.16000 $260.16000 $412.30000
Maximum Rate per EBU $497.98694 $438.52472 $913.11616
EBU of Non-Assessed Parcels 0.00000 0.00000 0.00000 125.4820
Contribution for Non-Assessed Parcels f n/a n/a n/a $23,703.54
Net Balance to Levy $33,577.92 $75,706.56 $61,845.00 $2,792,813.16
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $426,712.52 $35,981.78 $143,116.98 $4,765,836.44
Levy and Other Funding Sources $33,577.92 $75,706.56 $61,845.00 $2,760,247.36
Expenditures less General Benefit Costs ($100,300.0 0) ($95,712.00) ($61,845.00) ($2,998,159.16)
2025/26 Planned CIP & Rehabilitation Expenditures ( $150,000.00) $0.00 $0.00 ($720,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $209,990.44 $15,976.34 $143,116.98 $3,807,924.64 Operating Reserve Requirement $60,602.46 $57,914.16 $36,632.22 $1,575,550.86 Repair and Replacement Reserve Requirement $52,243.50 $49,926.00 $31,579.50 $1,358,233.50 Total Reserve Requirement $112,845.96 $107,840.16 $68,211.72 $2,933,784.36 Overage/(Shortage) $97,144.48 ($91,863.82) $74,905.26 $874,140.28 a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
Appendix A Capital Improvement Projects
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 A-1
Long-term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget.
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Projects Zone 01 Zone 02 Zone 03 Zone 05 Zone 06 Zo ne 07 Fence Renovation
Irrigation/Smart
Controller Installations X
X X X X X X X
Parkway Renovations X X X X X X X X X X X X X X X X X X X X X X X Pump Upgrades
Median Renovations X X X X X X X X X X X X X X X X X X X X X X X Stamped Concrete on Nason
(southern-most median)