Agenda — Temecula City Council, May 9, 2024 (part 2 of 3)

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Ak
i�`ter
The Haa.t of so��;{a
W.— Gauntry
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
66 1 Annual Operating Budget

Ak
i�
Q
The Heart of Southern
W.-Country
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

GENERALFUNDS
001: GENERAL FUND
46,302,379
106,228,261
118,438,132
34,092,508
110,793,147
109,108,195
35,777,459
002: MEASURE S FUND
45,992,339
38,591,798
68,736,454
15,847,683
39,365,950
40,828,736
14,384,897
006: FIRE FACILITY ACQUISITION FUND
3,029,523
1,523,119
-
4,552,642
1,525,000
-
6,077,642
110: COVID-19 PANDEMIC COMMUNITY REINVESTMENT
11,145,950
121,955
9,622,128
1,645,778
35,000
559,135
1,121,643

PROGRAM

TOTAL GENERAL FUNDS
106,470,191
146,465,133
196,796,714
56,138,610
151,719,097
150,496,066
57,361,641

SPECIAL REVENUE FUNDS
100: GAS TAX FUND
-
2,975,150
2,975,150
-
3,034,274
3,034,274
-
102: ROAD MAINTENANCE REHABILITATION ACCOUNT
1,038,689
2,639,001
3,408,732
268,958
2,820,553
2,810,553
278,958
(RMRA) FUND
103: STREET MAINTENANCE FUND
3,941,537
2,029,981
-
5,971,518
2,039,700
2,937,307
5,073,911
105: NPDES IN LIEU FEES FUND
603,016
4,605
-
607,621
5,000
500,000
112,621
106: UPTOWN TEMECULA NEW STREETS IN -LIEU FEES
905,760
672,963
500,857
1,077,866
8,500
-
1,086,366
120: DEVELOPMENT IMPACT FEES FUND
11,359,340
6,843,786
11,670,277
6,532,849
4,911,023
6,346,573
5,097,299
125: PUBLIC EDUCATION & GOVERNMENT (PEG) FUND
879,324
185,620
60,000
1,004,944
185,500
175,000
1,015,444
140: COMMUNITY DEV BLOCK GRANT FUND
46,842
2,270,093
2,316,935
(0)
539,302
539,302
(0)
145: TEMECULA ENERGY EFFICIENCY ASSET (TEAM) FUND
734,293
5,592
683,122
56,763
5,000
-
61,763
150: AB 2766 MOTOR VEHICLE SUBVENTION FUND
391,055
155,834
544,419
2,470
153,000
153,830
1,640
160: SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
-
280,037
280,037
-
280,000
280,000
-
165: AFFORDABLE HOUSING FUND
12,004,378
5,158,981
5,717,900
11,445,459
965,091
632,110
11,778,441
170: MEASURE A FUND
7,096,089
4,409,868
8,759,681
2,746,275
4,409,000
5,250,547
1,904,728
198: PUBLIC ART FUND
226,427
7,943
80,370
154,000
5,500
35,000
124,500

TOTAL SPECIAL REVENUE FUNDS
39,226,749
27,639,454
36,997,480
29,868,723
19,361,443
22,694,495
26,535,670

TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)
190: TEMECULA COMMUNITY SERVICES DISTRICT FUND
916,999
17,952,337
18,769,332
100,004
20,596,676
20,596,679
100,002
191: TCSD SERVICE LEVEL "B" STREETLIGHT REPLACEMENT
FUND
1,069,628
208,155
-
1,277,783
208,000
-
1,485,783
192: TCSD SERVICE LEVEL "B" STREET LIGHTS FUND
391,634
657,781
672,000
377,415
661,307
684,000
354,722
194: TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND
580,363
10,454,314
10,639,746
394,931
10,902,837
11,030,709
267,059
195: TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND
33,055
5,785
10,200
28,640
5,532
10,425
23,747
196: TCSD SERVICE LEVEL "L" LAKE PARK MAINT. FUND
360,756
266,142
289,005
337,893
261,200
317,701
281,393
197: TEMECULA LIBRARY FUND
503,501
871,125
1,274,626
100,000
1,345,110
1,345,110
100,000
501: SERVICE LEVEL"C"ZONE 1 SADDLEWOOD FUND
18,201
38,050
37,591
18,660
37,932
37,766
18,826
502: SERVICE LEVEL"C"ZONE 2 WINCHESTER CREEK FUND
121,517
43,453
44,881
120,090
42,542
40,646
121,986
503: SERVICE LEVEL"C"ZONE 3 RANCHO HIGHLANDS FUND
66,278
47,818
45,738
68,359
47,328
46,914
68,773
504: SERVICE LEVEL"C"ZONE 4 THE VINEYARDS FUND
7,084
6,446
6,568
6,962
6,394
6,796
6,560
505: SERVICE LEVEL"C"ZONE 5 SIGNET SERIES FUND
32,278
39,251
38,908
32,621
39,025
37,326
34,320
506: SERVICE LEVEL"C"ZONE 6 WOODCREST COUNTRY FUND
54,222
30,417
34,923
49,716
31,452
31,634
49,534
507: SERVICE LEVEL"C"ZONE 7 RIDGEVIEW FUND
12,141
15,398
15,040
12,499
15,308
15,224
12,583
508: SERVICE LEVEL"C"ZONE 8 VILLAGE GROVE FUND
126,392
137,916
140,922
123,386
137,025
137,214
123,197
509: SERVICE LEVEL"C"ZONE 9 RANCHO SOLANA FUND
30,892
5,331
8,404
27,819
5,106
5,143
27,782
510: SERVICE LEVEL"C"ZONE 10 MARTINIQUE FUND
15,873
9,866
9,615
16,124
9,744
9,477
16,391
511: SERVICE LEVEL"C"ZONE 11 MEADOWVIEW FUND
3,986
2,481
2,422
4,045
2,450
2,495
4,000
512: SERVICE LEVEL"C"ZONE 12 VINTAGE HILLS FUND
89,206
97,051
101,509
84,748
96,396
95,603
85,541
513: SERVICE LEVEL"C"ZONE 13 PRESLEY DEVELOP FUND
33,933
34,473
33,470
34,936
34,224
33,895
35,265
Annual Operating Budget 1 67

Ak
i�
Q
The Heart of Southern
W.-Country
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

FUND BALANCE SUMMARY - ALL FUNDS
Beginning
Revenues/
Expenditures/
Beginning
Revenues/
Expenditures/
Ending
Balance
Transfers In
Transfers Out
Balance
Transfers In
Transfers Out
Balance
2023-24
2023-24
2023-24
2024-25
2024-25
2024-25
2024-25
514: SERVICE LEVEL"C"ZONE 14 MORRISON HOMES FUND
13,263
14,872
16,304
11,831
14,774
14,770
11,835
515: SERVICE LEVEL"C"ZONE 15 BARCLAY ESTATES FUND
15,065
9,912
9,523
15,454
9,800
9,571
15,683
516: SERVICE LEVEL"C"ZONE 16 TRADEWINDS FUND
84,692
38,455
33,801
89,346
37,800
37,152
89,994
517: SERVICE LEVEL"C"ZONE 17 MONTE VISTA FUND
3,050
2,139
2,085
3,104
2,116
2,561
2,659
518: SERVICE LEVEL"C"ZONE 18 TEMEKU HILLS FUND
74,795
94,542
88,002
81,335
94,010
89,405
85,940
519: SERVICE LEVEL"C"ZONE 19 CHANTEMAR FUND
83,912
55,065
53,429
85,548
54,450
58,752
81,246
520: SERVICE LEVEL"C"ZONE 20 CROWNE HILL FUND
275,202
180,023
176,025
279,200
177,975
178,056
279,119
521: SERVICE LEVEL"C"ZONE 21 VAIL RANCH FUND
201,451
229,641
229,409
201,683
228,201
229,693
200,191
522: SERVICE LEVEL"C"ZONE 22 SUTTON PLACE FUND
12,304
4,501
4,419
12,386
4,408
4,479
12,315
523: SERVICE LEVEL"C"ZONE 23 PHEASENT RUN
29,537
8,623
8,423
29,737
8,400
8,506
29,631
524: SERVICE LEVEL"C"ZONE 24 HARVESTON FUND
66,809
162,553
159,848
69,514
162,100
162,156
69,458
525: SERVICE LEVEL"C"ZONE 25 SERENA HILLS FUND
79,467
44,590
43,989
80,068
44,000
44,535
79,533
526: SERVICE LEVEL"C"ZONE 26 GALLERY TRADITION FUND
2,561
2,180
2,147
2,594
2,160
2,170
2,584
527: SERVICE LEVEL"C"ZONE 27 AVONDALE FUND
11,183
9,182
9,120
11,245
9,100
9,212
11,133
528: SERVICE LEVEL"C"ZONE 28 WOLF CREEK FUND
633,630
235,587
682,721
186,496
232,974
237,459
182,011
529: SERVICE LEVEL"C"ZONE 29 GALLERY PORTRAIT FUND
9,562
4,757
3,937
10,382
4,903
3,974
11,311
530: SERVICE LEVEL"C"ZONE 30 FUTURE ZONES FUND
36,062
277
-
36,339
-
-
36,339

TOTAL TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)
6,100,485
32,020,489
33,698,081
4,422,893
35,572,759
35,577,208
4,418,444

SUCCESSOR AGENCY TO THE TEMECULA REDEVELOPMENT

AGENCY (SARDA)
380: SARDA DEBT SERVICE FUND
(36,380,478)
7,279,926
5,906,568
(35,007,120)
7,750,735
6,660,644
(33,917,029)

TOTALSARDA
(36,380,478)
7,279,926
5,906,568
(35,007,120)
7,750,735
6,660,644
(33,917,029)

INTERNAL SERVICE FUNDS
300: INSURANCE FUND
756,091
2,332,082
2,928,809
159,364
3,118,169
3,115,169
162,364
305: WORKERS' COMPENSATION FUND
1,499,975
10,605
550,365
960,215
566,470
569,735
956,949
310: VEHICLES AND EQUIPMENT FUND
5,249,290
493,079
721,879
5,020,490
530,284
335,000
5,215,774
320: INFORMATION TECHNOLOGY FUND
1,792,752
6,445,194
6,497,331
1,740,615
7,244,001
8,984,616
0 325: TECHNOLOGY REPLACEMENT FUND
3,026,610
249,967
1,443,534
1,833,043
2,054,457
190,000
3,697,500
330: SUPPORT SERVICES FUND
13,811
393,579
393,432
13,958
429,895
429,894
13,958
335: SUPPORT SERVICES REPLACEMENT FUND
378,901
28,097
10,000
396,998
30,665
30,000
397,663
340: FACILITIES FUND
582,326
1,981,583
1,682,325
881,585
1,707,247
2,588,832
(0)
350: FACILITY REPLACEMENT FUND
652,133
2,651,119
1,685,253
1,617,999
3,506,398
1,000,000
4,124,397

TOTAL INTERNAL SERVICE FUNDS
13,951,889
14,585,305
15,912,928
12,624,266
19,187,586
17,243,246
14,568,605

CAPITAL IMPROVEMENT PROGRAM
210: CAPITAL IMPROVEMENT PROGRAM FUND
6,702,714
248,905,278
251,253,515
4,354,477
42,435,528
39,498,221
7,291,784

TOTAL CAPITAL IMPROVEMENT PROGRAM
6,702,714
248,905,278
251,253,515
4,354,477
42,435,528
39,498,221
7,291,784
Grand Total
136,071,549
476,895,585
540,565,286
72,401,848
276,027,148
272,169,881
76,259,116
68 1 Annual Operating Budget

City of Temecula
Q
Fiscal Year 2024-2025
Annual Operating Budget

DETAIL OF MAJOR REVENUE SOURCES - ALL FUNDS
General
Special
TCSD
TCSD Internal
Fund/
Revenue/
Citywide
Service Service Total
Measure S
Debt Funds
Operations
Levels Funds SARDA Revenues
Taxes and Franchises
Property Tax
11,111,250
11,111,250
Sales Tax
47,685,715
47,685,715
Sales Tax Sharing Agreement
(1,449,776)
(1,449,776)
Transactions And Use Tax
38,865,950
38,865,950
Franchise Fees
4,440,970
4,440,970
Transient Occupancy Tax
4,704,116
4,704,116
Special Tax (Measure C)
1,926,088
1,926,088
3,852,176
Gas Tax
5,838,827
5,838,827
Redevelopment Property Tax Fund Distribution
620,091
7,590,735
8,210,826
Peg Fees
179,000
179,000
Total Taxes and Franchises
107,284,313
6,637,918
1,926,088
7,590,735
123,439,054
Licenses, Permits and Service Charges
Quimby Fees
1,055,783
1,055,783
Land Development
1,359,414
1,359,414
Public Works
Parks Maintenance
1,399
1,399
Police
168,843
168,843
Printing & Copies
8,919
8,919
Harveston Lake Boat Revenue
Aquatics
237,966
237,966
Sports Leagues & Tournaments
231,993
231,993
Recycling Program
5,000
5,000
Development Fees
173,356
173,356
Public Art
3,500
3,500
Development Impact Fees
3,760,240
3,760,240
Business Licenses
280,908
280,908
Building
3,065,425
3,065,425
Planning
618,968
618,968
Fire
1,141,421
1,141,421
Contract Classes
1,200,000
1,200,000
Classes/Activities
67,640
67,640
Facility Rentals
373,650
373,650
Museum Admissions
94,335
94,335
Theater Admissions
295,000
295,000
Day Camps
116,721
116,721
Assessments
13,275,486
13,275,486
Charges For Services
13,298,386
13,298,386
Total Licenses, Permits and Service Charges
6,809,734
4,819,523
2,626,224
13,280,486 13,298,386
40,834,353
Fines and Forfeitures
Fines & Forfeitures
411,457
28,446
439,903
Total Fines and Forfeitures
411,457
28,446
439,903
Use of Money and Property
Lease/Rental Income
226,700
45,000 14,620
286,320
Other
252,675
252,675
Investment Interest
587,644
285,700 4,000
23,450 55,000 160,000
1,115,794
Total Use of Money and Property
1,067,019
330,700 18,620
23,450 55,000 160,000
1,654,789
Annual Operating Budget 1 69

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

DETAIL OF MAJOR REVENUE SOURCES - ALL FUNDS
General
Special
TCSD
TCSD
Internal
Fund/
Revenue/
Citywide
Service
Service
Total
Measure S
Debt Funds
Operations
Levels
Funds
SARDA
Revenues
Intergovernmental Revenues
Property Tax In Lieu Of VLF
10,918,450
10,918,450
Vehicle License Fees
124,848
124,848
Grants
40,271
127,037
167,308
Community Development Block Grant
539,302
539,302
AB2766 Motor Vehicle Subvention
150,000
150,000
Agency Trust Contribution
250,000
250,000
SLESF Grant
280,000
280,000
Measure A
4,354,000
4,354,000
Total Intergovernmental Revenues
11,083,569
5,573,302
127,037
16,783,908
Reimbursements
Capital Improvement Program
3,351,658
3,351,658
Pechanga IGA
422,244
422,244
Other Reimbursements
1,202,157
93,077
1,295,234
Total Reimbursements
4,976,059
93,077
5,069,136
Operating Transfers In
Operating Transfers In
8,314,274
200,000
2,684,200
11,198,474
Contribution From Measure S
10,210,530
2,000,000
17,161,480
3,150,000
32,522,010
Total Operating Transfers In
18,524,804
2,000,000
17,161,480
200,000
5,834,200
43,720,484
Miscellaneous
2,142
87,851
89,993
Total Miscellaneous
2,142
87,851
89,993
Total Revenues and Other Sources
150,159,097
19,361,443
21,941,786
13,630,973
19,187,586
7,750,735
232,031,620
70 1 Annual Operating Budget

Ak
J -�-
l/ R
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

DETAIL OF MAJOR REVENUE SOURCES - ALL FUNDS
General
Special
TCSD
TCSD
Internal
Fund/
Revenue/
Citywide
Service
Service Total
Measure S
Debt Funds
Operations
Levels
Funds SARDA Revenues
Taxes and Franchises
107,284,313
6,637,918
1,926,088
7,590,735
123,439,054
Licenses, Permits and Service Charges
6,809,734
4,819,523
2,626,224
13,280,486
13,298,386
40,834,353
Fines and Forfeitures
411,457
28,446
439,903
Use of Money and Property
1,067,019
330,700
18,620
23,450
55,000 160,000
1,654,789
Intergovernmental Revenues
11,083,569
5,573,302
127,037
16,783,908
Reimbursements
4,976,059
93,077
5,069,136
Operating Transfers In
18,524,804
2,000,000
17,161,480
200,000
5,834,200
43,720,484
Miscellaneous
2,142
87,851
89,993
Total Revenues and Other Sources
150,159,097
19,361,443
21,941,786
13,630,973
19,187,586 7,750,735
232,031,620
188,311,136
Total Revenues less Interfund Transfers*
* Interfund Transfers are eliminated at the Citywide level Major Revenue Sources
Reimbursements Operating Transfers
Miscellaneous
2/ In
\ 19% 0%
Intergove
Revel
79 Use of
Money
and
Property
1%
Fines and
Forfeiture
0%
Licenses, Permits
and Service Charges
18%
axes and
anchises
53%
Annual Operating Budget 1 71

MAJOR REVENUE SOURCES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
All revenue estimates are developed using historical trend data and estimates of commercial and residential construction, assessed valuation, retail sales, population, changes in consumer price indexes, and general economic factors. Property tax revenue estimates are derived with input from an outside consultant, and considers estimated changes on the tax levy, property sales, appeals, and real property improvements. Sales tax revenue estimates are also derived with the input from an outside consultant, and considers factors such as new and closed retailers, business types, population changes, price fluctuations and the general economy. Licenses, permits, and service charges are estimated using building forecasts of the development community, changes in consumer price indexes, established fees for services and program, and historical trend data. The revenue estimates for Transient Occupancy Taxes are derived using average room rates, projected changes in room occupancy, special events, and feedback from Visit Temecula Valley.

Taxes and Franchises — 53% of Total Revenue
Sales and Use Tax: The largest revenue source for the City of Temecula is Sales and Use Tax, including the City's Transactions and Use Tax, Measure S. In accordance with the California Revenue and Taxation Code, the State of California imposes a 7.25% sales and use tax on all taxable sales in the City, of which 1% is allocated to the City of Temecula. In 2016, City residents approved Measure S to establish an additional one percent Transactions and Use Tax revenue. This new tax became effective April 1, 2017. The City established the Measure S Fund to account for the fiscal activities related to this new revenue source. In addition, Riverside County voters approved Measure A in 1988, and again in 2002, to establish a half -cent Sales Tax dedicated to transportation funding. Measure A revenue is recorded in a separate Special Revenue Fund and is categorized as Intergovernmental Revenues. Currently, the total Sales Tax rate within the City is 8.75%
The City of Temecula serves as a regional shopping hub with the Promenade Mall, Old Town, and an Auto Mall.

Sales and Use Tax revenue is projected to increase 1.5% over the prior fiscal year to $47,685,715 due to the opening of several new businesses.

The City continues to maintain a strong and diverse sales tax base by promoting economic development in areas such as manufacturing, light industrial, and retail businesses. Temecula continues to exceed the State, County, and surrounding areas with respect to sales per capita.

The Measure S Transactions and Use Tax is estimated to yield $38,865,950 which reflects a 2.5% increase over the prior fiscal year.

Property Tax: Per Proposition 13, passed by California voters in 1978, the ad valorem Property Tax is assessed at 1% of the assessed valuation of real property, as determined by the County Assessor's Office. The City is projecting Property Tax revenues to increase by 3.5% to a total of $11,111,250 due to the increase in assessed valuation on parcels within the City.

Transient Occupancy Tax (TOT): The City of Temecula collects an 8% tax on the amount of transient (30 days or less) lodging rentals. TOT revenue is projected at $4,704,116 and is expected to decrease by 8.7% due to a payment plan for delinquent TOT received in the prior fiscal year. 72 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

MAJOR REVENUE SOURCES
Licenses, Permits and Service Charges —18% of Total Revenue The California Government Code and State Constitution authorize the City to assess certain license and permit fees as a means of recovering the cost of regulating various activities. Examples include building permits and business licenses. The City also assesses service charges for the Community Services District on recreation programs and facility rentals. Charges for Services also reflect the allocation of costs to departments from the Internal Service Funds, which include Workers' Compensation, Vehicle and Equipment Replacement, Information Technology, Technology Replacement, Support Services, Support Services Replacement, Facility Operations, and Facility Replacement.

In Fiscal Year 2024-25 Licenses, Permits and Service Charges revenue is projected to be $40,834,353. This category varies from year-to-year, primarily due to development -related revenue.

Intergovernmental Revenues — 7% of Total Revenue
Intergovernmental Revenues reflect revenue received from other governmental agencies, including: Property Tax distributions from the County for the Successor Agency to the Redevelopment Agency for administration ($250,000); Vehicle License Fees ($124,848); Property Tax in Lieu of Vehicle License Fees ($10,918,450); Public Safety, Recycling, and Community Development Block Grants ($1,346,339); and Measure A transportation revenue ($4,354,000). The estimated intergovernmental revenue is projected to be $16,783,908.

Operating Transfers —19% of Total Revenue
This category consists of operating transfers between funds. The estimated operating transfers for Fiscal Year 2024- 25 totals $43,720,484. Significant transfers from the Measure S Fund include $15,868,355 to TCSD Operations and $10,210,530 to the General Fund to support operations within these funds. Additionally, Measure S transfers include deposits into the City's Asset Management Funds in the amount of $2,500,000 to supplement the existing balances in these replacement funds. Other significant transfers include monies from the Gas Tax Fund to the General Fund in the amount of $3,034,274. Gas tax revenues are required to be recorded in a Special Revenue Fund and then transferred to support street and road maintenance costs reflected in the General Fund. Supplemental Law Enforcement Services grant revenue of $280,000 is transferred to the General Fund to support police service expenditures. Finally, a $5 million transfer from the City's Pension Fund is reflected in accordance with the Debt/Liability Paydown Strategy.

Total Revenue Sources for Fiscal Year 2024-25, excluding Interfund Transfers, are projected to be $188,311,136 across all funds.

Annual Operating Budget 1 73

CITY OF TEMECULA

GENERAL FUND
The General Fund is the main operating fund for the City of Temecula. It is used to account for all financial resources for the City that are not restricted to a special purpose and otherwise required to be accounted for in another fund. The General Fund provides the resources necessary to sustain the day-to-day activities and pays for all administrative and operating expenditures.
74 1 Annual Operating Budget

GENERAL FUND REVENUES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
As illustrated in the chart below, Sales and Use Tax is the largest revenue source for the General Fund and represents 42% of total General Fund revenue. This is due to regional retail destinations within Temecula such as the Promenade Mall, Old Town and the Auto Mall. Sales and Use Tax revenue is projected to increase by 1.5% over the prior year due to the anticipated opening of several new businesses.

Fiscal Year 2024-25 General Fund Revenue - $110,793,146 Prop. Tax in Lieu `
VLF
10%
Property Tax
10%
Sale!
42 Franchise Fees TOT
Measure C
2%
Licenses/Permits
6%
Measure 5
9%
Transfers In
8%
Reimbursements
they
4%
1%
Property Taxes are the second largest source of revenue for the General Fund and comprise 10% of total General Fund revenue. These revenues primarily include Secured and Unsecured Property Taxes, property transfer taxes, and residual Redevelopment Property Tax Trust Fund (RPTTF) distributions. Property tax revenues are projected to increase 3.5% over the prior fiscal year to $11,111,250. This change is based on an anticipated increase in assessed valuation of property within the City.

Operating Transfers In from Measure S comprise 9% of total General Fund revenues. This one -cent Transactions and Use Tax is accounted for in a separate fund, and a portion is transferred into the General Fund to support public safety. The transfer of $10,210,530 will fund the continued cost of eleven sworn police officers to maintain the current officer -per -resident ratio of 1:1000. Additionally, Measure S funds the staffing of Fire Station No. 95, the fire inspection program, future vehicle replacement costs for a new Fire Ladder Truck, four inspection vehicles and the ongoing cost to maintain fire department personnel staffing levels at four -persons -per -engine.

Property Tax in Lieu of Vehicle License Fees comprises 10% of total General Fund revenue. This revenue source is allocated to cities based on overall City assessed property valuation. Property Tax in Lieu of Vehicle License Fee revenue is expected to increase by 3.5% over the prior fiscal year to $10,918,450. This change is based on an anticipated increase in assessed valuation of property within the City of Temecula.

Licenses, Permits, and Charges for Services comprise 6% of total General Fund revenues and include Business License and Permit fees. This category is projected to increase by 1.6% over the prior year to $6,812,715, due to ongoing residential development projects within the City.

Annual Operating Budget 1 75

GENERAL FUND REVENUES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Franchise Fees comprise 4% of total General Fund revenues. Franchise fees are the "rent" or "reimbursement" that utility and cable providers pay for the use of the public's right-of-way. The City of Temecula receives Franchise Fees from cable, natural gas, electricity and refuse collection operators. These revenues are projected to increase 1.0% over the prior year to $4,440,970.

Transient Occupancy Tax (TOT) is an 8% tax collected by the City on the amount of all transient (30 days or less) lodging rentals. This tax comprises 4% of General Fund Revenues. TOT revenue is projected to be $4,704,116, which is an 8.6% decrease due to a payment plan for past due TOT received in the prior fiscal year.

Operating Transfers In comprise 8% of total General Fund revenues. This category includes the operating transfer of Gas Tax revenue ($3,034,274), grant funds from the Supplemental Law Enforcement Services Fund ($280,000), and a transfer from the City's Pension Trust of $5,000,000 to support the Debt/Liability Paydown Strategy.

Reimbursements comprise 4% of total General Fund revenue and consists of reimbursement revenue from the Capital Improvement Program for administration and funding received from the Pechanga Tribe for a dedicated Sheriff's Deputy.

Special Tax (Measure C) comprises 2% of total General Fund revenues. This category is projected to increase 0.5% over the prior year to $1,926,088. Measure C is a special tax charged to property owners in order to finance the operation, maintenance and servicing of public parks and recreational facilities, recreational and community services programs, median landscaping, arterial streetlights and traffic signals. The maximum amount for each fiscal year is set by ordinance at $74.44 per single-family residential dwelling unit, $55.83 per multi -family residential dwelling unit, $148.88 per acre of vacant property in a residential zone, $297.76 per acre of vacant property in a non-residential zone, $446.64 per acre of non-residential improved property, and $37.22 per acre for agriculture uses. Measure C is allocated 50% in the General Fund and 50% in the Community Services District.

Other Revenue comprises 1% of total General Fund revenue and consists primarily of smaller miscellaneous revenue sources.
76 1 Annual Operating Budget

Ak
FFe F{ean r,i S-�i'Cat;fn rnn

REVENUE BY SOURCE
001- GENERAL FUND
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2024-2025
%
2022-2023
2023-2024
Proposed
Increase/
Increase/
Description
Actuals
Current Budget
Budget
(Decrease)
Decrease
Taxes and Franchises

PROPERTY TAX
10,452,986
10,735,507
11,111,250
375,743

3.5%

SALES TAX
48,776,216
46,981,000
47,685,715
704,715

1.5%

SALES TAX SHARING AGREEMENT
(1,348,016)
(1,407,549)
(1,449,776)
(42,227)
-3.0%

FRANCHISE FEES
4,299,244
4,397,000
4,440,970
43,970

1.0%

TRANSIENT OCCUPANCY TAX
4,679,141
5,142,549
4,704,116
(438,433)
-8.5%

SPECIAL TAX (MEASURE C)
1,908,127
1,916,505
1,926,088
9,583

0.5%
Licenses, Permits and Service Charges

LAND DEVELOPMENT
2,869,845
1,329,320
1,359,414
30,094

2.3%

PARKS MAINTENANCE
-
15,316
1,399
(13,917)
-90.9%
POLICE
213,631
73,324
168,843
95,519
130.3%

DEVELOPMENT FEES
165,487
140,090
173,356
33,266

23.7%

BUSINESS LICENSES
284,420
275,400
280,908
5,508

2.0%

BUILDING
3,453,890
3,005,275
3,065,425
60,150

2.0%

PLANNING
568,138
649,859
618,968
(30,891)
-4.8%
FIRE
1,810,575
1,141,260
1,141,421
161

0.0%

CHARGES FOR SERVICES
2,240
2,550
-
(2,550)
-100.0%
Fines and Forfeitures

FINES & FORFEITURES
580,203
403,390
411,457
8,067

2.0%
Use of Money and Property

LEASE/RENTAL INCOME
216,246
222,255
226,700
4,445

2.0%
OTHER
103,108
232,169
252,675
20,506

8.8%

INVESTMENT INTEREST
749,599
85,958
87,644
1,686

2.0%
Intergovernmental Revenues

PROPERTY TAX IN LIEU OF VLF
9,897,474
10,549,227
10,918,450
369,223

3.5%

VEHICLE LICENSE FEES
112,676
122,400
124,848
2,448

2.0%
GRANTS
13,045
42,000
40,271
(1,729)
-4.1%
Reimbursements

CAPITAL IMPROVEMENT PROGRAM
3,046,862
3,248,971
3,351,658
102,687

3.2%

PECHANGA IGA
374,107
401,057
422,244
21,187

5.3%

OTHER REIMBURSEMENTS
1,161,683
1,022,234
1,202,157
179,923

17.6%
Operating Transfers In

OPERATING TRANSFERS IN
15,331,107
10,255,187
8,314,274
(1,940,913)
-18.9%

CONTRIBUTION FROM MEASURES
5,543,353
5,230,205
10,210,530
4,980,325

95.2%
Miscellaneous

MISCELLANEOUS
34,960
15,802
2,142
(13,660)
-86.4%
Total Revenues and Other Sources
115,300,348
106,228,261
110,793,147
4,564,886

4.3%
Annual Operating Budget 1 77

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL
001- GENERAL
FUND
2022-2023
2023-2024
2024-2025
Increase/
% Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
161- PLANNING
696,063
757,557
772,709
15,152

2.0%
162 - BUILDING & SAFETY
3,370,776
2,915,319
2,973,625
58,306

2.0%
163 - LAND DEVELOPMENT
2,869,918
1,331,840
1,358,476
26,636

2.0%
164 - PUBLIC WORKS
1,439
1,830
1,867
37 2.0%
167 - PARKS MAINTENANCE
1,996,574
2,158,202
2,172,619
14,417

0.7%
170 - POLICE
596,459
437,117
445,859
8,742

2.0%
171- FIRE
1,944,923
1,293,420
1,291,852
(1,568)
-0.1%
199 - NON -DEPARTMENTAL
4008

RESIDUAL RPTTF DISTRIBUTION
212,947
204,000
211,140
7,140

3.5%
4010

PROPERTY TAX - SECURED
8,633,824
9,088,112
9,406,196
318,084

3.5%
4012

PROPERTY TAX - UNSECURED
409,912
498,853
516,313
17,460

3.5%
4013
SUPPLEMENTAL TAX - AB 2345
423,483
255,000
263,925
8,925

3.5%
4016

PROPERTY TRANSFER TAX
704,444
612,000
633,420
21,420

3.5%
4018

FRANCHISE FEES
4,299,244
4,397,000
4,440,970
43,970

1.0%
4020

TRANSIENT OCCUPANCY TAX
4,679,141
5,142,549
4,704,116
(438,433)
-8.5%
4024

SALES & USE TAX - STATE
48,776,216
46,981,000
47,685,715
704,715

1.5%
4026

SALES TAX SHARING AGREEMENT
(1,348,016)
(1,407,549)
(1,449,776)
(42,227)
-3.0%
4028

HOMEOWNER PROPERTY TAX RELIEF
68,378
77,542
80,256
2,714

3.5%
4043

PROPERTY TAX IN LIEU OF VLF
9,897,474
10,549,227
10,918,450
369,223

3.5%
4046

MOTOR VEHICLE IN LIEU -STATE
112,676
122,400
124,848
2,448

2.0%
4047

VEHICLE CODE FINES
367,974
178,939
182,518
3,579

2.0%
4056

BUSINESS LICENSE
284,420
275,400
280,908
5,508

2.0%
4060

MISCELLANEOUS NON TAXABLE
49,148
190,200
216,975
26,775

14.1%
4061

RETURNED CHECK FEE
45 -
-
-

0.0%
4062

RECOVERY OF PRIOR YEAR EXPENSE
20,927
9,112
-
(9,112)
-100.0%
4064

RIGHT OF WAY ADVERTISING
7,320
2,100
2,142
42 2.0%
4065

INVESTMENT INTEREST
861,117
46,779
87,644
40,865

87.4%
4070

CASH OVER & SHORT
(1,906)
-
-
-

0.0%
4075

RENTAL INCOME
94,881
142,901
145,759
2,858

2.0%
4076

REIMBURSEMENTS
95,955
66,300
67,626
1,326

2.0%
4078

REIMBURSEMENT-PECHANGA IGA
374,107
401,057
422,244
21,187

5.3%
4084

REIMBURSEMENTS FROM CIP
3,046,862
3,248,971
3,351,658
102,687

3.2%
4089

OPERATING TRANSFER IN MEASURE S
5,543,353
-
-
-

0.0%
4090

OPERATING TRANSFERS IN
15,331,107
-
-
-

0.0%
4094

LEASE INCOME
56,120
7,803
7,959
156

2.0%
4162

ELECTRIC VEHICLE CHARGING FEES
6,668
4,590
-
(4,590)
-100.0%
4168

INTEREST INCOME - LEASES
7,636
-

0.0%
4177

MSHCP ADMIN FEE
2,240
2,550
-
(2,550)
-100.0%
4181

REIMBURSEMENT SERVICES CFD
329,277
640,331
885,330
244,999

38.3%
78 1 Annual Operating Budget

Ak
4300
4545
4550
4551
4940
4941
6002
6100
6160
6701

REVENUE DETAIL
001 - GENERAL FUND
Description
2022-2023
2023-2024
Actuals
Current Budget

STATE MANDATED COST
565,037
50,000
GASB 31 - FMV ON INVESTMENTS
(109,613)
39,148

GAIN ON DISPOSAL OF ASSETS
10,465
6,269

GAIN (LOSS) ON LEASE ADJUSTMENT
(17,869)
-
SB 1186 COLLECTION STATE $1 FEE
6 -
AB1379 COLLECTION STATE $4 FEE
29,196
15,000

TRANSFER IN FROM MEASURES FUND
-
5,230,205

TRANSFER IN FROM GAS TAX FUND
2,975,150

TRANSFER IN FROM SUPPLEMENTAL LAW
280,037

ENFORCEMENT SERVICES FUND

TRANSFER IN FROM PENSION RATE

STABILIZATION FUND
TOTAL GENERAL FUND 115,300,348
7,000,000
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2024-2025
Proposed Budget
Increase/
(Decrease)
% Increase/
Decrease
50,000

0.0%
-
(39,148)
-100.0%
(6,269)
-100.0%

0.0%
-

0.0%
15,000
-

0.0%
10,210,530
4,980,325

95.2%
3,034,274
59,124

2.0%
280,000
(37)

0.0%
5,000,000
(2,000,000)
-28.6%
106,228,261 110,793,147 4,564,886 4.3%
Annual Operating Budget 1 79

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
001- GENERAL FUND SUMMARY
ro
2022-23
2023-24
2024-25
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
(Decrease)
Revenues by Category
Taxes and Franchises
68,767,699
67,765,012
68,418,363
653,351

0.96%
Licenses, Permits and Service Charges
9,368,226
6,632,394
6,809,734
177,340

2.67%
Fines and Forfeitures
580,203
403,390
411,457
8,067

2.0%
Use of Money and Property
1,068,952
540,382
567,019
26,637

4.93%
Intergovernmental Revenues
10,023,195
10,713,627
11,083,569
369,942

3.45%
Reimbursements
4,582,652
4,672,262
4,976,059
303,797

6.5%
Operating Transfers In
20,874,460
15,485,392
18,524,804
3,039,412

19.63%
Miscellaneous
34,960
15,802
2,142
(13,660)
-86.44%
Total Operating Revenues
115,300,348
106,228,261
110,793,147
4,564,886

4.3%
Expenditures by Department
City Council
580,735
651,993
721,680
69,687

10.69%
Community Support
125,000
125,000
125,000
0 0.0%
City Manager
1,874,406
2,121,287
2,239,196
117,909

5.56%
Economic Development
1,762,339
1,739,698
1,934,943
195,245

11.22%
Emergency Management
553,777
563,818
716,436
152,619

27.07%
City Clerk
1,578,411
1,591,775
1,710,159
118,384

7.44%
City Attorney
961,377
995,000
1,115,000
120,000

12.06%
Finance
3,276,126
4,011,179
4,113,922
102,743

2.56%
Human Resources
1,497,062
2,046,497
2,091,631
45,134

2.21%
Planning
3,037,122
3,630,102
4,018,640
388,537

10.7%
Building & Safety
4,299,585
4,895,197
5,200,819
305,622

6.24%
Land Development
2,046,519
2,064,717
2,440,055
375,338

18.18%
Public Works
6,870,205
8,528,098
8,675,716
147,618

1.73%
Cip Public Works
3,051,467
3,597,732
3,724,064
126,332

3.51%
Parks Maintenance
5,323,562
5,861,683
6,235,826
374,143

6.38%
Police
38,679,024
42,039,375
43,974,332
1,934,957

4.6%
Fire
10,935,939
11,714,560
11,629,535
(85,025)
-0.73%
Animal Control
451,794
556,958
560,187
3,229

0.58%
Non Departmental:

P.E.R.S. Retirement
0 (1,088,848)
(2,710,437)
(1,621,589)
148.93%
Property Tax Admin Fees
68,478
73,346
90,000
16,654

22.71%
Staffing Continuity Reserve
0 200,000
200,000
0 0.0%
PERS Replacement Benefit
87,993
105,520
90,000
(15,520)
-14.71%
Retiree Medical Contribution
1,009,710
355,000
298,000
(57,000)
-16.06%
Unfunded Accrued Liability Contribution
7,250,000
14,538,003
7,913,492
(6,624,511)
-45.57%
Transfer Out to Fire Facility Acquisition
0 1,500,000
1,500,000
0 0.0%
Fund
Transfer Out to CIP Fund
0 766,443
500,000
(266,443)
-34.76%
Transfer Out to CERBT Calif EE Retiree -
0 3,254,000
0 (3,254,000)
-100.0%
GASB 45
Transfer Out to PARS
0 2,000,000
0 (2,000,000)
-100.0%
Total Operating Expenditures
95,320,631
118,438,132
109,108,195
(9,329,937)
-7.88%
Excess of Revenues Over (Under)
Expenditures
19,979,717
(12,209,871)
1,684,952
13,894,823
-113.8%
Fund Description
The General Fund is the main operating fund for the City of Temecula. It is used to account for all financial resources for the City that are not restricted to a special purpose and otherwise required to be accounted for in another fund. The General fund provides the resources necessary to sustain the day-to-day activities and pays for all administrative and operating expenditures. 80 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
001— GENERAL FUND SUMMARY
ro
2022-23 2023-24 2024-25 Increase/ Increase/
Description Actuals Current Budget Proposed Budget (Decrease) (Decrease) Excess of Revenues Over(Under)Expenditures 19,979,717 (12,209,871) 1,684,952 13,894,823-113.8% Operating Transfers Out / One Time Payments
Operating Transfer Out (29,703,675) (7,520,443) (2,000,000) 5,520,443-73.41% Total Transfers Out / One Time Payments (29,703,675) (7,520,443) (2,000,000) 5,520,443-73.41% Fund Balance, Beginning of Year 56,026,337 46,302,379 34,092,508 (12,209,871)-26.37% Fund Balance, End of Year 46,302,379 34,092,508 35,777,459 1,684,952 4.94% Detail of Fund Balance
Committed To:

Economic Uncertainty Reserve (20%)
17,614,126
19,275,937
19,838,941
563,004

2.92%
Secondary Reserve (5%)
4,403,532
4,818,984
49,59,735
140,751

2.92%
Pechanga IGA
381,990
422,244
443,356
21,112

5.0%
Assigned To:

Capital Projects
709,502
500,500
500,000
0 0.0%
Unassigned:
23,193,224
9,075,334
10,035,427
960,085

10.58%
46,302,374
34,092,499
35,777,459
1,684,952

4.94%
Annual Operating Budget 1 81

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
002 - MEASURE S FUND SUMMARY
%
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
Revenues by Source
Taxes and Franchises

TRANSACTIONS AND USE TAX
38,311,796
37,918,000
38,865,950
947,950

2.5%
Use of Money and Property

INVESTMENT INTEREST
781,117
673,798
500,000
(173,798)
-25.8%
Revenues/Other Sources
39,092,913
38,591,798
39,365,950
774,152

2.0%
Expenditures by Category

TRANSFERS
27,776,347
68,736,454
40,828,736
(27,907,718)
-40.6%
Expenditures/Other Financing Uses
27,776,347
68,736,454
40,828,736
(27,907,718)
-40.6%
Net Revenues
11,316,566
(30,144,656)
(1,462,786)
28,681,870
-25.3%
Fund Balance, Beginning of Year
34,675,773
45,992,339
15,847,683
(30,144,656)
-65.5%
Fund Balance, End of Year
45,992,339
15,847,683
14,384,897
(1,462,786)
-9.2%
Fund Description
Measure S, approved by the voters on November 8, 2016, established a one -cent Transactions and Use Tax for the City. The measure was approved based on the commitment to maintain 9-1-1 emergency response times, prevent cuts to local paramedic/police/fire protection, school safety patrols, youth/after-school, senior and disabled services; improve freeway interchanges/reduce traffic and provide for other general services.

Analysis/Comments
Measure S revenue is expected to increase by 2% due to anticipated local economic growth. Expenditures are in line with the Council's Appropriation Guidelines for Measure S and reflect transfers to fund Public Safety ($10.8 million), Asset Management ($4.5 million), Capital Improvements ($8.3M), and General/Community Services ($17.3 million). 82 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
006 - FIRE FACILITY ACQUISITION FUND SUMMARY
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
29,523
23,119
25,000
1,881

8.1%
Operating Transfers In

OPERATING TRANSFERS IN
1,500,000
1,500,000
1,500,000
-

0.0%
Revenues/Other Sources
1,529,523
1,523,119
1,525,000
1,881

0.1%
Net Revenues
1,529,523
1,523,119
1,525,000
1,881

0.1%
Fund Balance, Beginning of Year
1,500,000
3,029,523
4,552,642
1,523,119

50.3%
Fund Balance, End of Year
3,029,523
4,552,642
6,077,642
1,525,000

33.5%
Fund Description
This fund was established to accumulate resources necessary to acquire property for a future Fire Station, construct new Fire Station or refurbish existing Fire Stations.

Analysis/Comments
The Operating Transfer In comes from available General Funds and will accumulate over time in order to accumulate funds to meet the facility needs of the Fire Department.

Annual Operating Budget 1 83

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
110 - COVID-19 PANDEMIC COMMUNITY REINVESTMENT PROGRAM SUMMARY 2022-2023
2023-2024
2024-2025
Increase/ Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
-
84,249
35,000
(49,249) -58.5%
Operating Transfers In

OPERATING TRANSFERS IN
7,040,000
37,706
-
(37,706)-100.0%
Revenues/Other Sources
7,040,000
121,955
35,000
(86,955) -71.3%
Expenditures by Category

SALARIES & BENEFITS
30,205
0 -
(0)-100.0%

OPERATIONS & MAINTENANCE
2,398,739
3,312,128
444,135
(2,867,993) -86.6%

TRANSFERS
500,000
6,310,000
115,000
(6,195,000) -98.2%
Expenditures/Other Financing Uses
2,928,944
9,622,128
559,135
(9,062,993) -94.2%
Net Revenues
4,111,056
(9,500,173)
(524,135)
8,976,038 -93.9%
Fund Balance, Beginning of Year
7,034,894
11,145,950
1,645,778
(9,500,173) -85.2%
Fund Balance, End of Year
11,145,950
1,645,778
1,121,643
(524,135) -31.8%
Fund Description
This fund was established in Fiscal Year 2021-22 to provide various community grants to support the local economy in its recovery from the COVID-19 global pandemic. Available General Fund balance was transferred into this fund to establish this new program.

Analysis/Comments
This fund reflects the transfer in of available General Fund dollars to establish and support the local economy's recovery from the global pandemic. The Council approved six funding categories, including:

Business Support ($3,080,000)
Non -Profit Support ($1,000,000)
Homeless Services ($1,000,000)
Housing Assistance ($5,500,000)
Behavioral Health Services ($1,500,000)
Higher Education/Workforce Development ($1,000,000)
Funding will be appropriated throughout the fiscal year as the programs within each category are developed. An additional $1 million in CRP funds remains unallocated, subject to Council approval. 84 1 Annual Operating Budget

CITY OF TEMECULA

SPECIAL REVENUE AND DEBT

SERVICE FUNDS
Special Revenue Funds are used to account for activities paid for by taxes or other designated revenue sources that have specific limitations on use according to law.

Debt Service Funds are used to account for the resources necessary to pay principle and interest payments on general long-term debt obligations of the City and related entities.

Annual Operating Budget 1 85

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL

SPECIAL REVENUE & DEBT SERVICE FUNDS
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
100 - GAS TAX FUND
4065

INVESTMENT INTEREST
33,264
5,450
6,000
550

10.1%
4545
GASB 31 - FMV ON INVESTMENTS
-
133
-
(133)
-100.0%
4700
GAS TAX 2106
402,459
421,112
450,657
29,545

7.0%
4701
GAS TAX 2105
629,635
668,528
721,326
52,798

7.9%
4702
GAS TAX 2107
857,558
913,121
866,409
(46,712)
-5.1%
4704
GAS TAX 2107.5
10,000
-
10,000
10,000
100.0%
4706
GAS TAX 2103
892,690
966,806
979,882
13,076

1.4%

TOTAL GAS TAX FUND
2,825,606
2,975,150
3,034,274
59,124

2.0%
102 - ROAD MAINTENANCE REHABILITATION ACCOUNT (RMRA) FUND 4065 INVESTMENT INTEREST
51,773
9,044
10,000 956

10.6%
4545 GASB 31 - FMV ON INVESTMENTS
2,603
684
- (684)
-100.0%
4709 RMRA-ROAD MAINTENANCE REHABILITATION ACT
2,428,080
2,629,273
2,810,553 181,280

6.9%

TOTAL RMRA FUND
2,482,456
2,639,001
2,820,553 181,552

6.9%
103 - STREET MAINTENANCE FUND
4065 INVESTMENT INTEREST
111,627
26,854
9,700
(17,154)
-63.9%
4089 OPERATING TRANSFER IN MEASURE S
2,000,000
-
-
-

0.0%
4545 GASB 31 - FMV ON INVESTMENTS
5,909
3,127
30,000
26,873
859.4%
6002 TRANSFER IN FROM MEASURES FUND
-
2,000,000
2,000,000
-

0.0%

TOTAL STREET MAINTENANCE FUND
2,117,536
2,029,981
2,039,700
9,719

0.5%
105 - NPDES IN LIEU FEES FUND
4065 INVESTMENT INTEREST
2,642
4,122
5,000
878

21.3%
4545 GASB 31 - FMV ON INVESTMENTS
(630)
483
-
(483)
-100.0%
4721 NPDES IN -LIEU FEES
599,063
-
-

0.0%

TOTAL NPDES IN LIEU FEES FUND
601,076
4,605
5,000
395

8.6%
106 - UPTOWN TEMECULA NEW STREETS IN -LIEU FEES
4065 INVESTMENT INTEREST
16,268 7,759
8,500 741

9.6%
4259 UPTOWN TEMECULA NEW STREETS IN LIEU FEES
- 664,482
- (664,482)
-100.0%
4545 GASB 31 - FMV ON INVESTMENTS
730 722
- (722)
-100.0%

TOTAL UPTOWN TEMECULA NEW STREETS IN -LIEU FEES
16,999 672,963
8,500 (664,463)
-98.7%
108 - AMERICAN RESCUE PLAN ACT (ARPA)
4025 GRANTS
120 - DEVELOPMENT IMPACT FEES (DIF) FUND
4051 CIP - DIF-OPEN SPACE AND TRAILS
4065 INVESTMENT INTEREST
4240 CIP-DIF-QUIMBY
4242 CIP - DIF-STREET IMPROVEMENTS
4243 CIP - DIF-TRAFFIC SIGNALS
4244 CIP - DIF-PARK & REC IMPROVEMENTS
4245 CIP - DIF-CORPORATE FACILITIES
4246 CIP - DIF-FIRE PROTECTION FACILITIES
4247 CIP - DIF-LIBRARY FACILITIES
4256 CIP - DIF-POLICE FACILITIES
4545 GASB 31 - FMV ON INVESTMENTS
7,039,754 0.0%
TOTAL ARPA 7,039,754 0.0%

TOTAL DEVELOPMENT IMPACT FEES FUND
125 - PUBLIC EDUCATION & GOVERNMENT (PEG) FUND
4039 PEG FEES REVENUES
4065 INVESTMENT INTEREST
4545 GASB 31 - FMV ON INVESTMENTS

TOTAL PEG FUND
858,642
301,589
392,501
90,912

30.1%
218,641
84,745
95,000
10,255

12.1%
2,238,980
466,269
1,055,783
589,514
126.4%
1,575,401
3,178,251
1,006,441
(2,171,810)
-68.3%
277,374
555,360
183,693
(371,667)
-66.9%
2,945,765
1,034,667
1,346,588
311,921

30.1%
422,178
341,344
133,649
(207,695)
-60.8%
252,792
241,607
88,187
(153,420)
-63.5%
1,105,056
370,157
414,379
44,222

11.9%
619,911
260,708
194,802
(65,906)
-25.3%
4,547
9,089
-
(9,089)
-100.0%
10,519,288
6,843,786
4,911,023
(1,932,763)
-28.2%
175,292
179,000
179,000 - 0.0%
14,594
5,953
6,500 547 9.2%
660
667
- (667)-100.0%
190,546
185,620
185,500 (120) -0.1%
86 1 Annual Operating Budget

Ak
a

REVENUE DETAIL

SPECIAL REVENUE & DEBT SERVICE FUNDS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
%
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
140 - COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) FUND
4081 COMM DEVELOPMENT BLOCK GRANT 376,702
1,607,418
539,302
(1,068,116)
-66.4%
4169 CDBG-CV2 15,184
662,675
-
(662,675)
-100.0%
TOTAL CDBG FUND 391,885
2,270,093
539,302
(1,730,791)
-76.2%
145 - TEMECULA ENERGY EFFICIENCY ASSET (TEAM) FUND
4065 INVESTMENT INTEREST 15,888 5,007 5,000 (7) -0.1%
4545 GASB 31 - FMV ON INVESTMENTS 684 585 - (585)-100.0% TOTAL TEAM FUND 16,572 5,592 5,000 (592) -10.6%
150 - AB 2766 MOTOR VEHICLE SUBVENTION FUN
4048 AB 2766 REVENUES
182,197
152,977
150,000 (2,977)
-1.9%
4065 INVESTMENT INTEREST
6,093
2,575
3,000 425

16.5%
4545 GASB 31 - FMV ON INVESTMENTS
278
282
- (282)
-100.0%
TOTAL AB 2766 MOTOR VEHICLE SUBVENTION FUND
188,568
155,834
153,000 (2,834)
-1.8%
160 - SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND
4065 INVESTMENT INTEREST 2,722 37 - (37)-100.0%
4085 SUPPLEMENTAL LAW ENFORCEMENT SERVICES 282,541 280,000 280,000 - 0.0% TOTAL SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND 285,263 280,037 280,000 (37) 0.0% 165 - AFFORDABLE HOUSING FUND
4009

RESIDUAL RECEIPT PAYMENT
4065

INVESTMENT INTEREST
4066

LOAN INTEREST
4075

RENTAL INCOME
4076

REIMBURSEMENTS
4091

CONTRIBUTIONS
4092

CONTRIBUTIONS AGENCY TRUST
4094

LEASE INCOME
4280

RDA BOND PROCEEDS
4545
GASB 31 - FMV ON INVESTMENTS
4805
SERAF

TOTAL AFFORDABLE HOUSING FUND
-
114,269
-
(114,269)
-100.0%
101,817
43,289
50,000
6,711

15.5%
6,153
12,674
-
(12,674)
-100.0%
-
-
45,000
45,000
100.0%
13,898
-
-

0.0%
2,450,971
-
-

0.0%
250,000
250,000
250,000

0.0%
12,600
44,100
-
(44,100)
-100.0%
-
3,789,640
(3,789,640)
-100.0%
3,933
5,009
(5,009)
-100.0%
-
900,000
620,091
(279,909)
-31.1%
2,839,371
5,158,981
965,091
(4,193,890)
-81.3%
170 - MEASURE A FUND
4065 INVESTMENT INTEREST
159,861
50,519
55,000 4,481

8.9%
4545 GASB 31 - FMV ON INVESTMENTS
6,175
5,349
- (5,349)
-100.0%
4725 MEASURE A ALLOCATIONS
4,503,516
4,354,000
4,354,000 -

0.0%

TOTAL MEASURE A FUND
4,669,552
4,409,868
4,409,000 (868)

0.0%
198 - PUBLIC ART FUND
4065 INVESTMENT INTEREST 3,339 1,661 2,000 339 20.4%
4251 PUBLIC ART 95,599 6,100 3,500 (2,600) -42.6%
4545 GASB 31 - FMV ON INVESTMENTS 124 182 - (1821-100.0% TOTAL PUBLIC ART FUND 99,062 7,943 5,500 (2,443) -30.8% 395 - 2018 FINANCING LEASE (CIVIC CENTER) FUND
4090 OPERATING TRANSFERS IN 13,425,327 0.0%
TOTAL 2018 FINANCING LEASE (CIVIC CENTER) FUND 13,425,327 0.0% 396 - 2018 FINANCING LEASE (MRC) FUND
4090 OPERATING TRANSFERS IN 5,316,429 0.0%
TOTAL 2018 FINANCING LEASE (MRC) FUND 5,316,429 0.0%
Annual Operating Budget 1 87

Ak
`ter
W.— Ca
Descript
Revenues by Sou
Taxes and Franchises

GAS TAX
Use of Money and Pro

INVESTMENTINTERES
Revenue
Expenditures by

TRANSFERS
Expenditures/Othe
Net Revenues
Fund Balance, Beginning
Fund Balance, End of Ye
Fund Description
Q
an=�y
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
100 - GAS TAX FUND SUMMARY
2023-2024
2024-2025
2022-2023
Current
Proposed
Increase/ Increase/
ion
Actuals
Budget
Budget
(Decrease) Decrease
rce
2,792,342
2,969,567
3,028,274
58,707 2.0%
perry
T
33,264
5,583
6,000
417 7.5%
s/Other Sources
2,825,606
2,975,150
3,034,274
59,124 2.0%
Category
2,825,606
2,975,150
3,034,274
59,124 2.0%
r Financing Uses
2,825,606
2,975,150
3,034,274
59,124 2.0%
-
-
-
- 2.0%
of Year
-
-

0.0%
ar
-
-

0.0%
This fund was established to account for the tax per gallon on the purchase of motor vehicle fuel imposed by the State of California. A portion is allocated to the City of Temecula as specified in the California Streets and Highways Code (SHC) (Sections 2013, 2105, 2107 and 2107.5). Gas Tax monies are restricted to the repair, maintenance and upkeep of City streets and roads, and the purchase of equipment used to maintain roads.

Analysis/Comments
Gas Tax revenue is projected to increase by 2.0% due to the slight increase in the volume of gasoline sales, as projected by the State of California. Expenditures reflect the transfer of funds to the General Fund to augment the Public Works budget for street and road maintenance. 88 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
102 - ROAD MAINTENANCE REHABILITATION ACCOUNT (RMRA) FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Taxes and Franchises

GAS TAX
Use of Money and Property

INVESTMENT INTEREST
Revenues/Other Sources
Expenditures by Category

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
2,428,080
54,376
2,629,273
9,728
2,810,553
10,000
181,280
272

6.9%

2.8%
2,482,456
2,639,001
2,820,553
181,552

6.9%
3,005,103
3,408,732
2,810,553
(598,179)
-17.5%
3,005,103
3,408,732
2,810,553
(598,179)
-17.5%
(522,647)
1,561,337
(769,731)
1,038,689
10,000
268,958
779,731
(769,731)
-6.9%
-74.1%
1,038,689
268,958
278,958
10,000

3.7%
Fund Description
This fund is to account for gasoline and vehicle registration taxes pursuant to the Road Repair and Accountability Act of 2017 (SB1 Beall). Monies are collected by the State of California and allocated to local agencies for streets and roads projects and other transportation uses.

Analysis/Comments
RMRA revenue is projected to increase by 6.9% due to increases in gasoline excise taxes and vehicle registration fees, as projected by the State of California. Expenditures reflect the transfer to the Capital Improvement Program to fund the Pavement Rehabilitation project.

Annual Operating Budget 1 89

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
103 - STREET MAINTENANCE FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
Operating Transfers In

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
117,536
2,000,000
29,981
2,000,000
39,700
2,000,000
9,719
-

32.4%

0.0%
2,117,536
2,029,981
2,039,700
9,719

0.50/0
3,600,000
-
2,937,307
2,937,307
100.0%
3,600,000
-
2,937,307
2,937,307
100.0%
(1,482,464)
5,424,001
2,029,981
3,941,537
(897,607)
5,971,518
(2,927,588)
2,029,981
145.2%

51.5%
3,941,537
5,971,518
5,073,911
(897,607)
-15.0%
Fund Description
This fund was established to accumulate resources for the future replacement of streets and roads throughout the City.

Analysis/Comments
Contributions from the Measure S Fund will continue in order to accumulate resources for future street and road replacement. The Transfer in FY22-23 was to supplement the Pavement Rehabilitation Capital Improvement Project and the Transfer in FY24-25 is to supplement the Overland Drive Widening Capital Improvement Project. 90 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
105 - NPDES IN LIEU FEES FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed
Description Actuals Budget Budget
Increase/
(Decrease)
Increase/
Decrease
Revenues by Source
Licenses, Permits and Service
Charges

DEVELOPMENT FEES
599,063
-
-
-

0.0%
Use of Money and Property

INVESTMENT INTEREST
2,012
4,605
5,000
395

8.6%
Revenues/Other Sources
601,076
4,605
5,000
395

8.6%
Expenditures by Category

CAPITAL OUTLAY
-
500,000
500,000
100.0%
Expenditures/Other Financing Uses
-
-
500,000
500,000
100.00/0
Net Revenues
601,076
4,605
(495,000)
(499,605)
10866.3%
Fund Balance, Beginning of Year
1,940
603,016
607,621
4,605

0.8%
Fund Balance, End of Year
603,016
607,621
112,621
(495,000)
-81.5%
Fund Description
This fund was established to account for the collection of In Lieu fees associated with the National Pollutant Discharge Elimination System (NPDES).

Analysis/Comments
Revenue is received as private development subject to NPDES requirements occur. FY24-25 Capital Outlay expenditures reflect the replacement of the City's Storm Drain Inlet Filters.

Annual Operating Budget 1 91

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
106 - UPTOWN TEMECULA NEW STREETS IN -LIEU FEES SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

DEVELOPMENT IMPACT FEES
-
664,482
-
(664,482)
-100.0%
Use of Money and Property

INVESTMENT INTEREST
16,999
8,481
8,500
19 0.2%
Revenues/Other Sources
16,999
672,963
8,500
(664,463)
-98.7%
Expenditures by Category

TRANSFERS
-
500,857
-
(500,857)
-100.0%
Expenditures/Other Financing Uses
-
500,857
-
(500,857)
-100.00/0
Net Revenues
16,999
172,106
8,500
(163,606)
-99.3%
Fund Balance, Beginning of Year
888,761
905,760
1,077,866
172,106

19.0%
Fund Balance, End of Year
905,760
1,077,866
1,086,366
8,500

0.8%
Fund Description
This fund was established in conjunction with the adoption of the Uptown Temecula Specific Plan New Streets In -Lieu Fee. The Specific Plan requires developers to dedicate right-of-way and construct new street improvements adjacent to or through their development sites. Developers within the Specific Plan who cannot contribute right-of-way and/or build new streets will be charged a new streets in -lieu fee.

Analysis/Comments
Revenue in this fund is related to a new hotel and an affordable housing development in the Uptown Temecula Specific Plan area. Expenditures reflect the transfer of funds to the Capital Improvement Program to support the Las Haciendas Affordable Housing Project. 92 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
108 - ARPA SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Intergovernmental Revenues
GRANTS 7,039,754

0.0%
Revenues/Other Sources 7,039,754 - -
- 0.00/0
Expenditures by Category
TRANSFERS 7,039,754

0.0%
Expenditures/Other Financing Uses 7,039,754 - -
- 0.00/0
Net Revenues - -
- 0.0%
Fund Balance, Beginning of Year -

0.0%
Fund Balance, End of Year -

0.0%
Fund Description
This fund was established to account for the receipt of Federal 2021-22 American Rescue Plan Act (ARPA) funds.

Analysis/Comments
Revenue in this fund reflects the receipt of the Federal ARPA grant funding of $14,079,508, which was received in two equal installments in FY21-22 and FY22-23. The funds were transferred to the General Fund to support public safety services.

Annual Operating Budget 1 93

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
120 - DEVELOPMENT IMPACT FEES FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

QUIMBY FEES
2,238,980

DEVELOPMENT IMPACT FEES
8,057,121
Use of Money and Property

INVESTMENT INTEREST
223,188
Revenues/Other Sources
10,519,288
Expenditures by Category

TRANSFERS
6,814,690
Expenditures/Other Financing Uses
6,814,690
Net Revenues
3,704,598
Fund Balance, Beginning of Year
7,654,742
Fund Balance, End of Year
11,359,340
466,269
1,055,783
589,514
126.4%
6,283,683
3,760,240
(2,523,443)
-40.2%
93,834
95,000
1,166

1.2%
6,843,786
4,911,023
(1,932,763)
-28.2%
11,670,277
6,346,573
(5,323,704)
-45.6%
11,670,277
6,346,573
(5,323,704) -45.6%
(4,826,491)
11,359,340
(1,435,550)
6,532,849
3,390,941 -39.2%
(4,826,491) -42.5%
6,532,849 5,097,299 (1,435,550) -22.0%
Fund Description
This fund accounts for the development impact fees received as a result of development activity within the City. The fees are primarily used to fund Capital Improvement Projects designed to mitigate the impacts of development projects.

Analysis/Comments
Development Impact Fee revenue vary from year-to-year depending on the level of development activity occurring within the City. Expenditures of DIF reflect the transfer to the Capital Improvement Program to fund the projects necessary to mitigate the impacts of development. 94 1 Annual Operating Budget

Ak
r ..

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
125 - PUBLIC EDUCATION & GOVERNMENT (PEG) FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Taxes and Franchises

PEG FEES
Use of Money and Property

INVESTMENT INTEREST
Revenues/Other Sources
Expenditures by Category

CAPITAL OUTLAY
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
175,292
15,254
179,000
6,620
179,000
6,500
-
(120)

0.0%
-1.8%
190,546
185,620
185,500
(120)
-0.10/0
21,895
21,895
60,000
60,000
175,000
175,000
115,000
115,000
191.7%
191.7%
168,652
710,672
125,620
879,324
10,500
1,004,944
(115,120)
125,620

46.8%

14.3%
879,324
1,004,944
1,015,444
10,500

1.0%
Fund Description
This fund was established to account for Public Education and Government (PEG) fees. Fees received from local cable operators for the sole purpose of supporting the access facilities and activities within the City.

Analysis/Comments
PEG revenue is anticipated to remain flat in FY24-25. Expenditures reflect the investment in updating the broadcast equipment used to manage the content and broadcast of the City's public television channel.

Annual Operating Budget 1 95

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
140 - COMMUNITY DEV BLOCK GRANT FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Intergovernmental Revenues
CDBG - CV2 GRANTS

COMMUNITY DEVELOPMENT BLOCK GRANT
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
15,184
662,675
-
(662,675)
-100.0%
376,702
1,607,418
539,302
(1,068,116)
-66.4%
391,885
2,270,093
539,302
(1,730,791)
-76.2%
38,179
42,724
44,562
1,838

4.3%
251,691
209,965
169,740
(40,225)
-19.2%
163,722
2,064,246
325,000
(1,739,246)
-84.3%
453,593
2,316,935
539,302
(1,777,634)
-76.7%
(61,707)
(46,842)
-
46,843
-76.5%
108,549
46,842
-
(46,842)
-100.0%
46,842
-
-

67.6%
Fund Description
This fund was established to account for grants received from the U.S. Department of Housing and Urban Development (HUD). The grants are used for the redevelopment of a viable community by providing decent housing, a suitable living environment, and for expanding opportunities, principally for persons of low and moderate income.

Analysis/Comments
CDBG revenue reflects the reimbursement for operations and Capital projects expected to be completed during the fiscal year. 96 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
145 - TEMECULA ENERGY EFFICIENCY ASSET (TEAM) FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
16,572
5,592
5,000
(592)
-10.6%
Revenues/Other Sources
16,572
5,592
5,000
(592)
-10.6%
Expenditures by Category

TRANSFERS
115,807
683,122
-
(683,122)
-100.0%
Expenditures/Other Financing Uses
115,807
683,122
-
(683,122)
-100.00/0
Net Revenues
(99,235)
(677,530)
5,000
682,530
-99.3%
Fund Balance, Beginning of Year
833,528
734,293
56,763
(677,530)
-92.3%
Fund Balance, End of Year
734,293
56,763
61,763
5,000

8.8%
Fund Description
This fund was established to capture energy efficiency rebates and reimbursements as well as expenditure savings resulting from energy efficiency projects completed at various City facilities. Revenue collected in this fund will be utilized on future energy efficiency projects.

Analysis/Comments
TEAM Fund expenditures reflect the transfer of funds to the Capital Improvement Program to fund an Electric Vehicle Charging Station project ($183,122), lighting along Murrieta Creek ($200,000) and Sports Park Lighting upgrades (300,000).

Annual Operating Budget 1 97

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
150 - AB 2766 MOTOR VEHICLE SUBVENTION FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
6,371
2,857
3,000
143

5.0%
Intergovernmental Revenues
AB2766 MOTOR VEHICLE SUBVENTION
182,197
152,977
150,000
(2,977)
-1.9%
Revenues/Other Sources
188,568
155,834
153,000
(2,834)
-1.80/0
Expenditures by Category

OPERATIONS & MAINTENANCE
10,000
10,000
10,000

0.0%

TRANSFERS
38,044
534,419
143,830
(390,589)
-73.1%
Expenditures/Other Financing Uses
48,044
544,419
153,830
(390,589)
-71.7%
Net Revenues
140,524
(388,585)
(830)
387,755
-56.2%
Fund Balance, Beginning of Year
250,531
391,055
2,470
(388,585)
-99.4%
Fund Balance, End of Year
391,055
2,470
1,640
(830)
-33.6%
Fund Description
This fund was established to account for subvention funds that are used to implement programs and projects that reduce air pollution from motor vehicles. AB2766 Funds are derived from a Motor Vehicle Registration fee surcharge. Local governments are allocated $1.60 for every eligible vehicle registered within the South Coast Air Quality Management District. Funds are disbursed based on the City's population as a percentage of the total population within the District. This fund is used for Capital projects and the City's share of WRCOG's Clean Cities Coalition.

Analysis/Comments
AB2766 expenditures are allocated to fund the Clean Cities Coalition ($10,000) and the remainder is transferred to the Capital Improvement Program to provide funding for the Bike Lane and Trail Program. 98 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
160 - SUPPLEMENTAL LAW ENFORCEMENT SERVICES FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property
INVESTMENT INTEREST 2,722 37 -
(37)-100.0%
Intergovernmental Revenues
SLESF GRANT 282,541 280,000 280,000
- 0.0%
Revenues/Other sources 285,263 280,037 280,000
(37) 0.0%
Expenditures by Category
TRANSFERS 285,263 280,037 280,000
(37) 0.0%
Expenditures/Other Financing Uses 285,263 280,037 280,000 (37) 0.0%
Net Revenues - - -
- 0.0%
Fund Balance, Beginning of Year

0.0%
Fund Balance, End of Year

0.0%
Fund Description
This fund was established to account for the Supplemental Law Enforcement Services grant monies from the State of California which are provided to assist cities in delivering front line law enforcement services. These monies supplement existing services and may not be used to
supplant any existing funding for law enforcement services provided by the City.

Analysis/Comments
Supplemental Law Enforcement Services (SLESF) revenues are projected remain flat for FY24-25. Expenditures reflect the transfer of these
funds to the General Fund to supplement the Police budget.

Annual Operating Budget 1 99

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
165 - AFFORDABLE HOUSING FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Taxes and Franchises

REDEVELOPMENT PROPERTY TAX FUND

DISTRIBUTION
Use of Money and Property

LEASE/RENTAL INCOME
OTHER

INVESTMENT INTEREST
Intergovernmental Revenues

AGENCY TRUST CONTRIBUTION
Reimbursements

CAPITAL IMPROVEMENT PROGRAM

OTHER REIMBURSEMENTS
Miscellaneous

MISCELLANEOUS
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE

INTERNAL SERVICE FUND ALLOCATIONS

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
2,450,971 900,000 620,091 (279,909) -31.1%
12,600
44,100
45,000
900

2.0%
6,153
12,674
-
(12,674)
-100.0%
105,750
48,298
50,000
1,702

3.5%
250,000
250,000
250,000
-

0.0%
-
3,789,640
-
(3,789,640)
-100.0%
13,898
-

0.0%
-
114,269
-
(114,269)
-100.0%
2,839,371
5,158,981
965,091
(4,193,890)
-81.3%
223,488
363,126
293,633
(69,493)
-19.1%
88,359
207,823
288,423
80,600

38.8%
36,787
55,592
50,054
(5,538)
-10.0%
2,450,971
5,091,359
-
(5,091,359)
-100.0%
2,799,604
5,717,900
632,110
(5,085,790)
-88.90/0
39,767
(558,919)
332,981
891,900
-85.3%
11,964,611
12,004,378
11,445,459
(558,919)
-4.7%
12,004,378
11,445,459
11,778,441
332,981

2.9%
Fund Description
The Affordable Housing fund contains the assets as well as loan and rental income which have been transferred to the City of Temecula from the former Redevelopment Agency.

Analysis/Comments
Affordable Housing revenue includes transfer of bond proceeds from the former Redevelopment Agency to fund Affordable Housing projects.

The FY23-24 Transfers reflect funding for the following Affordable Housing Capital Improvement Projects:
- Habitat for Humanity Old Town Units ($1,261,000 - of which $561,000 is a contribution of land) - Las Haciendas Affordable Housing Project ($1,681,359) - Uptown Temecula Affordable Housing Site ($1,300,000 in land contribution) - Vine Creek Affordable Housing Project ($2,710,000)
100 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
170 - MEASURE A FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
166,036
55,868
55,000
(868)
-1.6%
Intergovernmental Revenues

MEASURE A
4,503,516
4,354,000
4,354,000
-

0.0%
Revenues/Other Sources
4,669,552
4,409,868
4,409,000
(868)

0.00/0
Expenditures by Category

OPERATIONS & MAINTENANCE
2,729,188
2,941,169
3,155,000
213,831

7.3%

TRANSFERS
3,907,518
5,818,512
2,095,547
(3,722,965)
-64.0%
Expenditures/Other Financing Uses
6,636,706
8,759,681
5,250,547
(3,509,134)
-40.10/0
Net Revenues
(1,967,154)
(4,349,813)
(841,547)
3,508,266
-26.7%
Fund Balance, Beginning of Year
9,063,242
7,096,089
2,746,275
(4,349,813)
-61.3%
Fund Balance, End of Year
7,096,089
2,746,275
1,904,728
(841,547)
-30.6%
Fund Description
This fund was established to account for the City's allocation of the County of Riverside's additional one-half percent sales tax for transportation. These monies are restricted for use on local streets. In 2002, Measure A was extended by Riverside County voters. Measure A will continue to fund transportation improvements through 2039.

Analysis/Comments
Measure A revenue is projected to remain flat in FY24-25. Expenditures support the Public Works department in the maintenance of streets and roads, and reflect a transfer to the Capital Improvement Program to primarily fund the Pavement Rehabilitation Program.

Annual Operating Budget 1 101

Ak
1 City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
198 - PUBLIC ART FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

PUBLIC ART
95,599
6,100
3,500
(2,600)
-42.6%
Use of Money and Property

INVESTMENT INTEREST
3,463
1,843
2,000
157

8.5%
Revenues/Other Sources
99,062
7,943
5,500
(2,443)
-30.8%
Expenditures by Category

OPERATIONS & MAINTENANCE
4,630
80,370
35,000
(45,370)
-56.5%
Expenditures/Other Financing Uses
4,630
80,370
35,000
(45,370)
-56.5%
Net Revenues
94,432
(72,427)
(29,500)
42,927
-54.1%
Fund Balance, Beginning of Year
131,995
226,427
154,000
(72,427)
-32.0%
Fund Balance, End of Year
226,427
154,000
124,500
(29,500)
-19.2%
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. Eligible 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.

Analysis/Comments
The Public Art Fund revenue fluctuates each year along with development activity. Expenditures in FY24-25 supported the utility box artwork program. Additional expenditures will be programmed in the future as projects/programs are identified. 102 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
395 - 2018 FINANCING LEASE (CIVIC CENTER) FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Operating Transfers In

OPERATING TRANSFERS IN
13,425,327
Revenues/Other Sources
13,425,327
Expenditures by Category

OPERATIONS & MAINTENANCE
13,425,327
Expenditures/Other Financing Uses
13,425,327
Net Revenues
-
Fund Balance, Beginning of Year

0.0%

0.0%
- 0.0%

0.0%

0.0%
Fund Balance, End of Year - 0.0%
Fund Description
This fund was established to account for the payment of interest and principal of the refunding of the 2001 and 2008 Certificates of Participation (COPS). The 2001 COPS were originally issued to finance the construction of the Community Recreation Center and the 2008 COPS were originally issued to finance the construction of the Civic Center. In Fiscal Year 2018-19, the terms of the lease were refinanced, lowering the interest rate from 3.75% to 3.42%. The term of the lease expires September 1, 2033.

Analysis/Comments
The Financing Lease for the Civic Center was paid in full during FY22-23, as part of the City's Debt/Liability Reduction Strategy.

Annual Operating Budget 1 103

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
396 - 2018 FINANCING LEASE (MRC) FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Operating Transfers In
OPERATING TRANSFERS IN 5,316,429

0.0%
Revenues/Other Sources 5,316,429 -
- - 0.00/0
Expenditures by Category
OPERATIONS & MAINTENANCE 5,316,429

0.0%
Expenditures/Other Financing Uses 5,316,429 -
- - 0.00/0
Net Revenues -
- - 0.0%
Fund Balance, Beginning of Year
- 0.0%
Fund Balance, End of Year
- - 0.0%
Fund Description
This fund was established to account for the payments of interest and principal related to the financing of the rehabilitation of the Margarita Recreation Center (MRC). The Lease Agreement, dated August 1, 2018, generated $6.5 million in proceeds at an interest rate of 3.42%. The
Term of the lease expires September 1, 2033,
Analysis/Comments
The Financing Lease for the Margarita Recreation Center was paid in full during FY22-23, as part of the City's Debt/Liability Reduction Strategy. 104 1 Annual Operating Budget

CITY OF TEMECULA

TEMECULA COMMUNITY

SERVICES DISTRICT FUNDS
The Temecula Community Services District (TCSD) was established as an assessment district to provide a comprehensive neighborhood and community park system, as well as a complement of recreational and cultural programs, community and human services and special events activities aimed at enhancing the high quality of life of our youth, teens, adults, seniors and special needs population.

The District also provides street lighting, median and slope maintenance, refuse hauling and a recycling program, emergency dirt road maintenance, library services and an intern fellowship program.

Annual Operating Budget 1 105

Ak
SFr F{ean r,i S-�i'Ca�. F^..�..�
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE BY SOURCE
190 - TEMECULA COMMUNITY SERVICES DISTRICT FUND
%
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
Taxes and Franchises

SPECIAL TAX (MEASURE C)
1,928,969
1,916,505
1,926,088
9,583

0.5%
Licenses, Permits and Service Charges

AQUATICS
201,975
222,966
237,966
15,000

6.7%

SPORTS LEAGUES &
226,819
239,243
231,993
(7,250)
-3.0%

TOURNAMENTS

CONTRACT CLASSES
961,966
1,200,000
1,200,000

0.0%

CLASSES/ACTIVITIES
64,186
67,640
67,640

0.0%

FACILITY RENTALS
480,329
373,650
373,650

0.0%

MUSEUM ADMISSIONS
96,876
94,335
94,335

0.0%

THEATER ADMISSIONS
314,583
295,000
295,000

0.0%

DAY CAMPS
127,288
116,721
116,721
-

0.0%
Use of Money and Property

INVESTMENT INTEREST
36,449
3,947
4,000
53 1.3%
Reimbursements

OTHER REIMBURSEMENTS
123,042
93,077
93,077
-

0.0%
Operating Transfers In

OPERATING TRANSFERS IN
500,000
-
-
-

0.0%

CONTRIBUTION FROM MEASURES
10,295,571
13,254,402
15,868,355
2,613,953

19.7%
Miscellaneous

MISCELLANEOUS
105,371
74,851
87,851
13,000

17.4%
Total Revenues and Other Sources
15,463,424
17,952,337
20,596,676
2,644,339

14.7%
106 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL
190 - TEMECULA COMMUNITY SERVICES DISTRICT FUND
2022- 2023-2024 2024-2025
Fund 2023 Current Proposed
190 Description Actuals Budeet Budeet
180 - OPERATIONS
4004 SPECIAL TAX (MEASURE C)
4065 INVESTMENT INTEREST
4070 CASH OVER & SHORT
4076 REIMBURSEMENTS
4089 OPERATING TRANSFER IN MEASURES
4387 FILMING LOCATION AGREEMENT FEE
6002 TRANSFER IN FROM MEASURES FUND
181 - TCSD - SENIOR AND INCLUSIVE SERVICES
4076 REIMBURSEMENTS
4980 CLASSES/ACTIVITIES
4983 TRANSPORTATION
4986 EXCURSIONS
4990 INDOOR RENTALS
4992 SPECIAL EVENTS
4995 HIGH HOPES
182 - TCSD - COMMUNITY RECREATION CENTER
4966 OPEN GYM RESIDENT/NONRESIDENT
4984 DAY CAMP
4990 INDOOR RENTALS
4992 SPECIAL EVENTS
4998 SKATE PARK
183 - TCSD - SPECIAL EVENTS
4161 SPECIAL EVENT PERMITS
4992 SPECIAL EVENTS
184 - TCSD - TEMECULA COMMUNITY CENTER
4921 INDOOR RENTALS - CONFERENCE CENTER
4989 PICNIC SHELTER RENTALS
4990 INDOOR RENTALS
185 - TCSD - MUSEUM AND CULTURAL ARTS
4088 DONATIONS
4508 GIFT SHOP
4951 TOURS
4953 FIELD TRIPS
4980 CLASSES/ACTIVITIES
4990 INDOOR RENTALS
4991 ADMISSIONS
4992 SPECIAL EVENTS
186 - TCSD - AQUATICS
4970 SWIM LESSONS
4971 LAP SWIM
4972 PUBLIC SWIM
4973 FAMILY NIGHT SWIM
4974 POOL RENTALS
4976 NON RESIDENT SWIM
ro
Increase/ Increase/
(Decrease) Decrease
1,928,969
1,916,505
1,926,088
9,583

0.5%
32,446
3,947
4,000
53 1.3%
(528)
-
-
-

0.0%
77 -

0.0%
10,295,571
(1,049,830)
-
1,049,830
-100.0%
40 80
80 -

0.0%
-
14,304,232
15,868,355
1,564,123

10.9%
18,077
18,077
-

0.0%
-
1,040
1,040

0.0%
1,672
1,500
1,500

0.0%
3,230
7,100
7,100

0.0%
2,397
320
320

0.0%
-
2,602
2,602

0.0%
-
2,019
2,019

0.0%
3,100
9,500
9,500

0.0%
127,288
116,721
116,721

0.0%
28,925
7,750
7,750

0.0%
12,547
11,500
11,500

0.0%
570
300
300

0.0%
800
800
800
-

0.0%
60,595
40,000
53,000
13,000

32.5%
31,280
7,000
7,000
-

0.0%
19,940
15,000
15,000

0.0%
50,363
21,000
21,000

0.0%
849
250
250

0.0%
24,504
16,000
16,000

0.0%
409
100
100

0.0%
3,628
3,000
3,000

0.0%
10 -
-

0.0%
-
2,500
2,500

0.0%
25,922
22,235
22,235

0.0%
-
1,200
1,200
-

0.0%
153,765
160,000
175,000
15,000

9.4%
18,970
30,000
30,000
-

0.0%
21,388
24,000
24,000

0.0%
957
1,316
1,316

0.0%
27,143
25,000
25,000

0.0%
6,895
7,650
7,650

0.0%
Annual Operating Budget 1 107

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL
190 - TEMECULA COMMUNITY SERVICES DISTRICT FUND
2022-
2023-2024
2024-2025
%
Fund
2023
Current
Proposed
Increase/
Increase/
190 Description
Actuals
Budget
Budget
(Decrease)
Decrease
4980 CLASSES/ACTIVITIES
53,666
53,000
53,000

0.0%
187 - TCSD - SPORTS
4959 ADULT BASKETBALL LEAGUE
11,317
6,923
6,923

0.0%
4960 ADULT SOFTBALL
57,410
56,860
56,860

0.0%
4961 ADULT KICKBALL
2,520
4,400
4,400

0.0%
4962 HOCKEY
29,542
29,000
21,750
(7,250)
-25.0%
4963 TOURNAMENTS
110,820
120,000
120,000

0.0%
4965 YOUTH LEAGUES - NON RESIDENT
11,540
12,260
12,260

0.0%
4988 FIELD RENTALS/LIGHTS
202,046
200,080
200,080

0.0%
189 - TCSD - COMMUNITY THEATER
4900 THEATER SECURITY
475
-
-

0.0%
4901 FRONT OF HOUSE FEES
8,923
7,000
7,000

0.0%
4906 THEATER -STAGEHAND LABOR REIMB.
125,057
110,000
110,000

0.0%
4907 THEATER -TICKET SERVICES REIMB.
40,593
38,000
38,000

0.0%
4910 THEATER-TEMECULA PRESENTS
139,535
140,000
140,000

0.0%
4990 INDOOR RENTALS
72,142
60,000
60,000

0.0%
4991 ADMISSIONS
70,546
72,000
72,000

0.0%
4997 CONCESSIONS
1,200
1,200
1,200

0.0%
4999 THEATER -EQUIPMENT RENTALS
46,094
35,000
35,000

0.0%
190 - TCSD - CULTURAL ARTS
4992 SPECIAL EVENTS
930
-
-

0.0%
194 - TCSD- HUMAN SERVICES
4076 REIMBURSEMENTS
10,845

0.0%
4980 CLASSES/ACTIVITIES
730

0.0%
4992 SPECIAL EVENTS
3,285

0.0%
4995 HIGH HOPES
1,420
-
-

0.0%
197 - TCSD - CONTRACT CLASSES
4982 CONTRACTED CLASSES
961,966
1,200,000
1,200,000

0.0%
201 - TCSD - HOMELESS OUTREACH AND PREVENTION
4076 REIMBURSEMENTS
112,120
75,000
75,000

0.0%
4090 OPERATING TRANSFERS IN
500,000
-
-

0.0%
202 - TCSD-WORKFORCE DEVELOPMENT
4248 TCSD WORKFORCE PROGRAMS
450
1,200
1,200

0.0%
199 - NON -DEPARTMENTAL
4545 GASB 31 - FMV ON INVESTMENTS
4,532
-
-

0.0%
TOTAL TEMECULA COMMUNITY SERVICES DISTRICT FUND 15,463,424 17,952,337 20,596,676 2,644,339 14.7% 108 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL

TEMECULA COMMUNITY SERVICES DISTRICT
2023-2024
%
2022-2023
Current
2024-2025
Increase/
Increase/
Fund Description
Actuals
Budget
Proposed Budget
(Decrease)
Decrease
191 - TCSD SERVICE LEVEL "B" STREETLIGHT REPLACEMENT FUND 4065 INVESTMENT INTEREST
16,086
7,302
8,000
698

9.6%
4090 OPERATING TRANSFERS IN
200,000
-
-
-

0.0%
4545 GASB 31 - FMV ON INVESTMENTS
699
853
-
(853)
-100.0%
6192 TRANSFER IN FROM SVC LVL B STREET LIGHTS FUND
-
200,000
200,000
-

0.0%
TOTAL TCSD SERVICE LEVEL "B" STREETLIGHT REPLACEMENT FUND 216,786
208,155
208,000
(155)
-0.1%
192 - TCSD SERVICE LEVEL "B" STREET LIGHTS FUND
4005 ASSESSMENTS
639,690
654,763
658,307 3,544

0.5%
4065 INVESTMENT INTEREST
7,138
2,695
3,000 305

11.3%
4545 GASB 31- FMV ON INVESTMENTS
(480)
323
- (323)
-100.0%
TOTAL TCSD SERVICE LEVEL "B" STREET LIGHTS FUND
646,347
657,781
661,307 3,526

0.5%
194 - TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND
4005

ASSESSMENTS
9,532,420
10,442,107
10,762,800
320,693

3.1%
4025
GRANTS
159,957
-
127,037
127,037
100.0%
4065

INVESTMENT INTEREST
21,897
6,839
8,000
1,161

17.0%
4096

RECYCLING PROGRAM
28,008
5,000
5,000
-

0.0%
4545
GASB 31 - FMV ON INVESTMENTS
712
368
-
(368)
-100.0%
TOTAL TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND
9,742,995
10,454,314
10,902,837
448,523

4.3%
195 - TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND
4005 ASSESSMENTS
5,302
5,532
5,532 -

0.0%
4065 INVESTMENT INTEREST
561
226
- (226)
-100.0%
4545 GASB 31- FMV ON INVESTMENTS
18 27
- (27)
-100.0%
TOTAL TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND
5,881
5,785
5,532 (253)
-4.4%
196 - TCSD SERVICE LEVEL "L" LAKE PARK MAINT FUND
4005

ASSESSMENTS
251,292
254,208
256,750 2,542

1.0%
4007

HARVESTON LAKE BOAT REVENUE
5,035
4,284
- (4,284)
-100.0%
4060

MISCELLANEOUS NON-TAXABLE
-
176
- (176)
-100.0%
4065

INVESTMENT INTEREST
7,354
2,527
4,450 1,923

76.1%
4301

PERMITS
27,930
4,635
- (4,635)
-100.0%
4545
GASB 31- FMV ON INVESTMENTS
82 312
- (312)
-100.0%
TOTAL TCSD SERVICE LEVEL "L" LAKE PARK MAINT FUND
291,693
266,142
261,200 (4,942)
-1.9%
197 - TEMECULA LIBRARY FUND
4065

INVESTMENT INTEREST
9,633
3,574
-
(3,574)
-100.0%
4071

FINES & FEES
32,636
25,446
28,446
3,000

11.8%
4076

REIMBURSEMENTS
70 -
-
-

0.0%
4079

PRINTING & COPIES
9,967
8,919
8,919

0.0%
4089

OPERATING TRANSFER IN MEASURES
975,563
-
-

0.0%
4274

FACILITIES RENTALS
18,192
14,620
14,620
-

0.0%
6002

TRANSFER IN FROM MEASURES FUND
-
818,085
1,293,125
475,040

58.1%
4545
GASB 31- FMV ON INVESTMENTS
534
481
-
(481)
-100.0%

TOTAL TEMECULA LIBRARY FUND
1,046,594
871,125
1,345,110
473,985

54.4%
501-530 TCSD SERVICE LEVEL "C" SLOPE MAINT FUNDS
4005

ASSESSMENTS
1,583,106
1,590,481
1,592,097
1,616

0.1%
4065

INVESTMENT INTEREST
33,983
12,755
-
(12,755)
-100.0%
4545
GASB 31 - FMV ON INVESTMENTS
(308)
1,614
-
(1,614)
-100.0%
TOTAL 501 TCSD SERVICE LEVEL "C" SLOPE MAINT FUNDS
1,616,781
1,604,850
1,592,097
(12,753)
-0.8%
Annual Operating Budget 1 109

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)

ALL FUNDS COMBINED
2023-2024
2024-2025
%
Description
2022-2023
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
Decrease
Revenues by Fund
190 - TCSD Operations
15,463,424
17,952,337
20,596,676
2,644,339

14.7%
191 - Service Level B (Streetlight Replacement)
216,786
208,155
208,000
(155)
-0.1%
192 — Service Level B (Street Lights)
646,347
657,781
661,307
3,526

0.5%
194 — Service Level D (Refuse/Recycling)
9,742,995
10,454,314
10,902,837
448,523

4.3%
195 — Service Level R (Road Maintenance)
5,881
5,785
5,532
(253)
-4.4%
196 — Service Level L (Lake Park Maintenance)
291,693
266,142
261,200
(4,942)
-1.9%
197—Temecula Public Library
1,046,594
871,125
1,345,110
473,985

54.4%
501-530—Service Level C (Slope Maintenance)
1,616,781
1,604,850
1,592,097
(12,753)
-0.8%
Total Revenues and Other Sources
29,030,501
32,020,489
35,572,759
3,552,270

11.1%
Expenditures by Fund
190 - TCSD Operations
16,119,901
18,769,332
20,596,679
1,827,347

9.7%
192 — Service Level B (Street Lights)
512,080
672,000
684,000
12,000

1.8%
194 — Service Level D (Refuse/Recycling)
9,442,375
10,639,746
11,030,709
390,963

3.7%
195 — Service Level R (Road Maintenance)
107
10,200
10,425
225

2.2%
196 — Service Level L (Lake Park Maintenance)
308,228
289,005
317,701
28,696

9.9%
197—Temecula Public Library
1,068,832
1,274,626
1,345,110
70,484

5.5%
501-530—Service Level C (Slope Maintenance)
1,444,803
2,043,172
1,592,584
(450,588)
-22.1%
Total Expenditures and Other Financial Uses
28,896,326
33,698,081
35,577,208
1,879,126

5.6%
Excess of Revenues Over (Under) Expenditures
134,175
(1,677,592)
(4,449)
1,673,144

8.3%
Fund Balance, Beginning of Year
5,966,310
6,100,485
4,422,893
(1,677,592)
-27.5%
Fund Balance, End of Year
6,100,485
4,422,893
4,418,444
(4,449)
-0.1%
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 streetlights, slopes, refuse and recycling, maintenance of rural roads, lake park maintenance, and library services.
110 1 Annual Operating Budget

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

TEMECULA COMMUNITY SERVICES DISTRICT (TCSD) OPERATIONS SUMMARY Fund: 190 - TEMECULA COMMUNITY SERVICES DISTRICT FUND
2023-2024
2024-2025
%
Description
2022-2023
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
Decrease
Revenues by Department

OPERATIONS
12,256,575
15,174,934
17,798,523
2,623,589

17.3%

SPECIAL EVENTS
61,395
40,800
53,800
13,000

31.9%

MUSEUM AND CULTURAL ARTS
55,322
45,285
45,285
-

0.0%

CONTRACT CLASSES
961,966
1,200,000
1,200,000

0.0%

SENIOR AND INCLUSIVE SERVICES
7,299
32,658
32,658

0.0%

AQUATICS
282,784
300,966
315,966
15,000

5.0%

HUMAN SERVICES
16,280
-
-
-

0.0%
SPORTS
425,195
429,523
422,273
(7,250)
-1.7%

TEMECULA COMMUNITY CENTER
101,583
43,000
43,000

0.0%

COMMUNITY RECREATION CENTER
172,430
145,771
145,771

0.0%

COMMUNITY THEATER
504,564
463,200
463,200

0.0%

NON -DEPARTMENTAL
4,532
-
-

0.0%

HOMELESS OUTREACH AND PREVENTION
612,120
75,000
75,000

0.0%

CULTURALARTS
930
-
-

0.0%

WORKFORCE DEVELOPMENT
450
1,200
1,200

0.0%
Total Revenues and Other Sources
15,463,424
17,952,337
20,596,676
2,644,339

14.7%
Fxpenditures by Department

OPERATIONS

SENIOR AND INCLUSIVE SERVICES

COMMUNITY RECREATION CENTER

SPECIAL EVENTS

TEMECULA COMMUNITY CENTER

MUSEUM AND CULTURAL ARTS

AQUATICS
SPORTS

CHILDRENS MUSEUM

COMMUNITY THEATER

MARGARITA RECREATION CENTER

JEFFERSON RECREATION CENTER

CONTRACT CLASSES

HOMELESS OUTREACH AND PREVENTION

WORKFORCE DEVELOPMENT
Total Expenditures and Other Financial Uses
Excess of Revenues Over (Under) Expenditures
Fund Balance, Beginning of Year
Fund Balance, End of Year
4,248,958
6,472,128
6,600,211
128,082

2.0%
789,572
1,149,187
1,180,811
31,624

2.8%
1,588,311
1,088,001
1,367,032
279,031

25.6%
1,441,792
1,606,947
1,209,612
(397,336)
-24.7%
460,427
354,631
485,984
131,353

37.0%
949,141
910,011
963,647
53,636

5.9%
11686,387
2,051,077
2,655,946
604,870

29.5%
634,166
722,361
1,028,477
306,116

42.4%
68,970
-
-
-

0.0%
1,783,805
1,561,033
1,623,389
62,355

4.0%
79,637
-
-
-

0.0%
86,999
-
-
-

0.0%
1,045,498
1,262,418
1,666,500
404,082

32.0%
942,896
1,260,917
1,334,182
73,265

5.8%
313,341
330,620
480,888
150,268

45.5%
16,119,901
18,769,332
20,596,679
1,827,347

9.7%
(656,477) (816,995) (3) 816,992 12.2%
1,573,476 916,999 100,004 (816,995) -89.1%
916,999 100,004 100,002 (3) 0.0%
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, arterial 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.

Analysis/Comments
TCSD revenue will increase along with expenditures to continue to provide the community recreational, cultural arts, sports human service programs, including the opening of the newly renovated Margarita Recreation Center.

Annual Operating Budget 1 111

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
191 - TCSD SERVICE LEVEL "B" STREETLIGHT REPLACEMENT FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Use of Money and Property

INVESTMENT INTEREST
16,786
Operating Transfers In

OPERATING TRANSFERS IN
200,000
Revenues/Other Sources
216,786
Net Revenues
216,786
Fund Balance, Beginning of Year
852,843
Fund Balance, End of Year
1,069,628
8,155 8,000 (155) -1.9%
200,000 200,000 - 0.0%
208,155 208,000 (155) -0.10/0
208,155
208,000
(155)
-0.1%
1,069,628
1,277,783
208,155

19.5%
1,277,783 1,485,783 208,000 16.3%
Fund Description
This fund was established to accumulate resources for the replacement of street light equipment, poles and lightbulbs, as the City has acquired streetlights from Southern California Edison, and to install new street lights as needed throughout the City. Each year, $200,000 is transferred to this fund from the TCSD Service Level "B" Street Lights Fund (Fund 192).

Analysis/Comments
Expenditures will be programmed on an as -needed basis, in order to maintain the newly acquired residential streetlights. 112 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
192 - TCSD SERVICE LEVEL "B" STREET LIGHTS FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

ASSESSMENTS
Use of Money and Property

INVESTMENT INTEREST
Revenues/Other Sources
Expenditures by Category

OPERATIONS & MAINTENANCE

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
639,690 654,763 658,307 3,544 0.5%
6,657
3,018
3,000
(18)
-0.6%
646,347
657,781
661,307
3,526

0.5%
312,080
200,000
472,000
200,000
484,000
200,000
12,000
-

2.5%

0.0%
512,080
672,000
684,000
12,000

1.80/0
134,267
257,367
(14,219)
391,634
(22,693)
377,415
(8,474)
(14,219)

1.2%
-3.6%
391,634
377,415
354,722
(22,693)
-6.0%
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. Each year, $200,000 is transferred from this fund to the TCSD Service Level "B" Streetlight Replacement Fund (Fund 191) to accommodate these costs.

Analysis/Comments
Service Level B assessment revenue is utilized to cover the costs and establish a replacement fund for the street light network. Annually, $200,000 is set -aside into Fund 191 for the future replacement of the street light network.

Annual Operating Budget 1 113

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
194 - TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

RECYCLING PROGRAM

ASSESSMENTS
Use of Money and Property

INVESTMENT INTEREST
Intergovernmental Revenues
GRANTS
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
28,008
5,000
5,000
-

0.0%
9,532,420
10,442,107
10,762,800
320,693

3.1%
22,609
7,207
8,000
793

11.0%
159,957
-
127,037
127,037
100.0%
9,742,995
10,454,314
10,902,837
448,523

4.3%
78,663
9,363,712
79,985
10,559,761
84,022
10,946,687
4,037 5.0%
386,926 3.7%
9,442,375
10,639,746
11,030,709
390,963 3.7%
300,620
279,743
(185,432)
580,363
(127,872)
394,931
57,560
(185,432)

4.0%
-32.0%
580,363
394,931
267,059
(127,872)
-32.4%
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, which is provided by CR&R. In addition, Service Level D has received grants to increase recycling efforts Citywide.

Analysis/Comments
Service Level D expenditures are projected to increase by 4.3% primarily due to the contractually -obligated inflation tied to the Consumer Price Index and County tipping fees reflected in the Assessment revenue. Expenditures reflect the pass through of the Assessment revenue, collected through property tax bills, to CR&R for Refuse and Recycling services. 114 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
195 - TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges
ASSESSMENTS 5,302 5,532
5,532
-

0.0%
Use of Money and Property
INVESTMENT INTEREST 579 253
-
(253)
-100.0%
Revenues/Other Sources 5,881 5,785
5,532
(253)
-4.4%
Expenditures by Category
OPERATIONS & MAINTENANCE 107 10,200
10,425
225

2.2%
Expenditures/Other Financing Uses 107 10,200
10,425
225

2.2%
Net Revenues 5,774 (4,415)
(4,893)
(478)
-0.2%
Fund Balance, Beginning of Year 27,281 33,055
28,640
(4,415)
-13.4%
Fund Balance, End of Year 33,055 28,640
23,747
(4,893)
-17.1%
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.

Analysis/Comments
Service Level R expenditures reflect the maintenance on Leifer Road and other dirt roads in this area.

Annual Operating Budget 1 115

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
196 - TCSD SERVICE LEVEL "L" LAKE PARK MAINT. FUND SUMMARY 2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service
Charges

HARVESTON LAKE BOAT REVENUE

ASSESSMENTS
Use of Money and Property
OTHER

INVESTMENT INTEREST
Miscellaneous

MISCELLANEOUS
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
5,035
4,284
- (4,284)
-100.0%
251,292
254,208
256,750 2,542

1.0%
-
176
- (176)
-100.0%
7,436
2,839
4,450 1,611

56.7%
27,930
4,635
- (4,635)
-100.0%
291,693
266,142
261,200
(4,942) -1.90/0
12,863
13,805
14,601
796 5.8%
295,365
275,200
303,100
27,900 10.1%
308,228 289,005 317,701 28,696 9.9%
(16,535)
(22,863)
(56,501)
(33,638)

4.3 %
377,291
360,756
337,893
(22,863)
-6.3%
360,756 337,893 281,393 (56,501) -16.7%
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.

Analysis/Comments
Service Level L revenue is projected to decrease by 1.9% due to the temporary closure of the boat rentals at Harveston Lake.

Expenditures reflect a 9.9% increase due to rising utility costs and the ongoing maintenance of the Harveston Lake Park. 116 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
197 - TEMECULA LIBRARY FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

PRINTING & COPIES
Fines and Forfeitures

FINES & FORFEITURES
Use of Money and Property

LEASE/RENTAL INCOME

INVESTMENT INTEREST
Reimbursements

OTHER REIMBURSEMENTS
Operating Transfers In

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE

INTERNAL SERVICE FUND ALLOCATIONS

CAPITAL OUTLAY
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
9,967 8,919 8,919 - 0.0%
32,636 25,446 28,446 3,000 11.8%
18,192
14,620
14,620

0.0%
10,167
4,055
-
(4,055)
-100.0%
70 -
-
-

0.0%
975,563
818,085
1,293,125
475,040

58.1%
1,046,594
871,125
1,345,110
473,985

54.40/0
209,877
225,739
251,675
25,936

11.5%
498,265
621,366
646,870
25,503

4.1%
329,860
427,521
446,566
19,045

4.5%
30,829
-
-
-

0.0%
1,068,832
1,274,626
1,345,110
70,484

5.5%
(22,238)
(403,501)
-
403,501

25.4%
525,740
503,501
100,000
(403,501)
-80.1%
503,501
100,000
100,000

0.0%
Fund Description
The Library Fund is used to account for the maintenance and operations of the Ronald H. Roberts Temecula Public Library on Pauba Road.

Analysis/Comments
Library expenditures reflect a 5.5% increase, primarily due to the rising costs of maintenance support, utilities and Internal Service Fund allocations. Contributions from Measure S serve as the primary funding source for library operations.

Annual Operating Budget 1 117

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
FUNDS 501-530 SERVICE LEVEL C - LANDSCAPE / SLOPE MAINTENANCE pia
2022-2023
2023-2024 2024-2025
Increase/
Increase/
Description
Actuals
Current Budget Proposed Budget
(Decrease)
Decrease
Revenues by Source
Licenses, Permits and Service Charges

ASSESSMENTS
1,583,106
1,590,481 1,592,097
1,616

0.1%
Use of Money and Property

INVESTMENT INTEREST
33,675
14,369 -
(14,369)
-100.0%
Revenues/Other Sources
1,616,781
1,604,850
1,592,097 (12,753) -0.80/0
Expenditures by Category

OPERATIONS & MAINTENANCE
1,424,849
1,591,472
1,592,584 1,112 0.1%

TRANSFERS
19,954
451,700
- (451,700)-100.0%
Expenditures/Other Financing Uses
1,444,803
2,043,172
1,592,584 (450,588) -22.1%
Net Revenues 171,978 (438,322) (487) 437,835 -12.7%
Fund Balance, Beginning of Year 2,072,570 2,244,548 1,806,226 (438,322) -19.5% Fund Balance, End of Year 2,244,548 1,806,226 1,805,739 (487) 0.0% 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).

Analysis/Comments
Service Level C Fund revenue will increase slightly due to an increase in interest income. FY2024-25 expenditures will decrease by 22.1% due to a prior year transfer to the Capital Improvement Program from Zone 28 for the Bike Lane and Trail Program - Great Oak Trail Lighting. 118 1 Annual Operating Budget

CITY OF TEMECULA

SUCCESSOR AGENCY TO THE

TEMECULA REDEVELOPMENT

AGENCY FUND
The Successor Agency to the Temecula Redevelopment Agency, known as SARDA, was established in 2012, per Assembly Bill N26, which dissolved all California Redevelopment Agencies.

SARDA activities are limited to those necessary to pay the outstanding debts and obligations of the former Redevelopment Agency.

Annual Operating Budget 1 119

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
380 - SARDA DEBT SERVICE FUND SUMMARY
Rio
2022-2023
2023-2024
2024-2025
Increase/
Increase/
Description
Actuals
Current Budget
Proposed Budget
(Decrease)
Decrease
Revenues by Source
Taxes and Franchises

REDEVELOPMENT PROPERTY TAX FUND
-
7,115,813
7,590,735
474,922

6.7%

DISTRIBUTION
Use of Money and Property

INVESTMENT INTEREST
217,374
164,113
160,000
(4,113)
-2.5%
Operating Transfers In

OPERATING TRANSFERS IN
6,843,276
-
-
-

0.0%
Revenues/Other Sources
7,060,650
7,279,926
7,750,735
470,809

6.5%
Expenditures by Category

OPERATIONS & MAINTENANCE
1,570,747
299,255
299,500
245

0.1%

DEBT SERVICE - PRINCIPAL
-
2,740,000
2,860,000
120,000

4.4%

DEBT SERVICE -INTEREST
2,975,694
2,867,313
2,751,144
(116,169)
-4.1%

TRANSFERS
2,702,005
-
750,000
750,000
100.0%
Expenditures/Other Financing Uses
7,248,446
5,906,568
6,660,644
754,076

12.8%
Net Revenues
(187,796)
1,373,358
1,090,091
(283,267)

9.3%
Fund Balance, Beginning of Year
(36,192,682)
(36,380,478)
(35,007,120)
1,373,358

1.8%
Fund Balance, End of Year
(36,380,478)
(35,007,120)
(33,917,029)
1,090,091

1.5%
Fund Description
The Successor Agency to the Redevelopment Agency (SARDA) Debt Service Fund was established to account for payment obligations of the Successor Agency as a result of the State's dissolution of Redevelopment Agencies. This is a private -purpose trust fund that is used to account for resources held and administered by the SARDA acting in a fiduciary capacity for other governments.

Analysis/Comments
SARDA revenue is associated with the former Redevelopment Agency's Recognized Obligation Payment Schedule (ROPS) and varies based on the obligations for each given fiscal year. The funds are transferred to the Capital Improvement Program Fund to support Affordable Housing projects. Debt Service expenditures are for the 2017A and 2017B Tax Allocation Refunding Bonds. 120 1 Annual Operating Budget

CITY OF TEMECULA

INTERNAL SERVICE FUNDS
Internal Service Funds (ISFs) are used to account for the funding of goods and services provided by one department to other benefitting departments on a cost -reimbursement basis.

Annual Operating Budget 1 121

REVENUE DETAIL

INTERNAL SERVICE FUNDS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-2024
2024-2025
%
2022-2023
Current
Proposed
Increase/
Increase/
Fund
Description
Actuals
Budget
Budget
(Decrease)
Decrease
300 - INSURANCE FUND
4065

INVESTMENT INTEREST
22,051
2,212
3,000
788

35.6%
4176

CHARGES FOR SERVICES
1,944,246
2,328,809
3,115,169
786,360

33.8%
4545
GASB 31 - FMV ON INVESTMENTS
6,342
1,061
-
(1,061)
-100.0%

TOTAL INSURANCE FUND
1,972,638
2,332,082
3,118,169
786,087

33.7%
305 - WORKERS' COMPENSATION
4065

INVESTMENT INTEREST
25,958 9,363
10,000 637

6.8%
4076

REIMBURSEMENTS
2,137 -
- -

0.0%
4176

CHARGES FOR SERVICES
370,908 -
556,470 556,470
100.0%
4545
GASB 31 - FMV ON INVESTMENTS
1,455 1,242
- (1,242)
-100.0%

TOTAL WORKERS' COMPENSATION FUND
400,458 10,605
566,470 555,865
5241.5%
310 - VEHICLES AND EQUIPMENT
4065

INVESTMENT INTEREST
59,561
23,056
25,000 1,944

8.4%
4089

OPERATING TRANSFER IN MEASURE S
500,000
-
- -

0.0%
4176

CHARGES FOR SERVICES
348,495
467,241
505,284 38,043

8.1%
4545
GASB 31 - FMV ON INVESTMENTS
3,236
2,782
- (2,782)
-100.0%

TOTAL VEHICLES AND EQUIPMENT FUND
911,291
493,079
530,284 37,205

7.5%
320 - INFORMATION TECHNOLOGY
4065 INVESTMENT INTEREST
4089 OPERATING TRANSFER IN MEASURES
4176 CHARGES FOR SERVICES
4545 GASB 31 - FMV ON INVESTMENTS
6002 TRANSFER IN FROM MEASURES FUND

TOTAL INFORMATION TECHNOLOGY FUND
325 - TECHNOLOGY REPLACEMENT
4065 INVESTMENT INTEREST
4089 OPERATING TRANSFER IN MEASURES
4176 CHARGES FOR SERVICES
4545 GASB 31 - FMV ON INVESTMENTS
6320 TRANSFER IN FROM INFORMATION

TECHNOLOGY FUND

TOTAL TECHNOLOGY REPLACEMENT FUND
26,886
6,455
8,000
1,545

23.9%
300,000
-
-
-

0.0%
4,812,964
6,137,244
6,586,001
448,757

7.3%
4,805
1,495
-
(1,495)
-100.0%
-
300,000
650,000
350,000
116.7%
5,144,655
6,445,194
7,244,001
798,807

12.4%
46,586 19,097
(19,097)-100.0%
500,000 -
- 0.0%
177,577 228,616
255,842 27,226 11.9%
2,224 2,254
- (2,254)-100.0%
1,798,615 1,798,615 100.0%
726,387 249,967 2,054,457 1,804,490 721.9%
330 - SUPPORT SERVICES FUND
4065 INVESTMENT INTEREST
396
107
- (107)
-100.0%
4176 CHARGES FOR SERVICES
383,989
393,432
429,895 36,463

9.3%
4545 GASB 31 - FMV ON INVESTMENTS
156
40 - (40)
-100.0%

TOTAL SUPPORT SERVICES FUND
384,541
393,579
429,895 36,316

9.2%
335 - SUPPORT SERVICES REPLACEMENT FUND
4065 INVESTMENT INTEREST
6,233
2,299
2,500 201

8.7%
4176 CHARGES FOR SERVICES
41,424
25,529
28,165 2,636

10.3%
4545 GASB 31 - FMV ON INVESTMENTS
485
269
- (269)
-100.0%
4551 GAIN (LOSS) ON LEASE ADJUSTMENT
300
-
- -

0.0%

TOTAL SUPPORT SERVICES REPLACEMENT FUND
48,441
28,097
30,665 2,568

9.1%
122 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

REVENUE DETAIL

INTERNAL SERVICE FUNDS
2023-2024
2024-2025
%
2022-2023
Current
Proposed
Increase/
Increase/
Fund
Description
Actuals
Budget
Budget
(Decrease)
Decrease
340 -

FACILITIES FUND
4065

INVESTMENT INTEREST
9,309
3,639
4,000
361

9.9%
4076

REIMBURSEMENTS
-
24,000
-
(24,000)
-100.0%
4176

CHARGES FOR SERVICES
1,634,859
1,953,364
1,703,247
(250,117)
-12.8%
4545
GASB 31 - FMV ON INVESTMENTS
1,082
580
-
(580)
-100.0%

TOTAL FACILITIES FUND
1,645,250
1,981,583
1,707,247
(274,336)
-13.8%
350 - FACILITY REPLACEMENT FUND
4065

INVESTMENT INTEREST
13,205
2,200
2,500
300

13.6%
4089

OPERATING TRANSFER IN MEASURE S
660,000
-
-
-

0.0%
4176

CHARGES FOR SERVICES
73,632
98,663
118,313
19,650

19.9%
4545
GASB 31 - FMV ON INVESTMENTS
1,198
256
-
(256)
-100.0%
6002

TRANSFER IN FROM MEASURES FUND
-
2,550,000
2,500,000
(50,000)
-2.0%
6340

TRANSFER IN FROM FACILITIES FUND
-
-
885,585
885,585
100.0%

TOTAL FACILITY REPLACEMENT FUND
748,034
2,651,119
3,506,398
855,279

32.3%
Annual Operating Budget 1 123

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
300 - INSURANCE FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
1,944,246 2,328,809 3,115,169 786,360 33.8%
28,392 3,273 3,000 (273) -8.3%
1,972,638 2,332,082 3,118,169 786,087 33.7%
176,376
1,850,294
205,073
2,723,736
207,956
2,907,213
2,883
183,477

1.4%

6.7%
2,026,669
2,928,809
3,115,169
186,360

6.4%
(54,031)
810,122
(596,727)
756,091
3,000
159,364
599,727
(596,727)

18.5%
-78.9%
756,091
159,364
162,364
3,000

1.9%
The Insurance Fund was established to account for the City's liability and property insurance costs. Fund Balance is a combination of both spendable and non -spendable assets. These costs are allocated to each department based on the total number of Full Time Equivalent positions assigned to those departments. The City has a Self -Insured Retention (SIR) of $150,000 per incident and strives to maintain a fund balance equal to three times the SIR.

Analysis/Comments
The Insurance Fund revenue is projected to increase to support the increased operating expenditures for Fiscal Year 2024-25. Expenditures are increasing primarily due to rising insurance premiums. 124 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
305 - WORKERS' COMPENSATION FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Reimbursements

OTHER REIMBURSEMENTS
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
370,908
-
556,470
556,470
100.0%
27,413
10,605
10,000
(605)
-5.7%
2,137
-
-
-

0.0%
400,458
10,605
566,470
555,865
5241.5%
176,375
205,583
193,674
(11,909)
-5.8%
401,729
344,782
376,062
31,280

9.1%
578,104
550,365
569,735
19,370

3.5%
(177,646)
(539,760)
(3,265)
536,495
102.5%
1,677,621
1,499,975
960,215
(539,760)
-36.0%
1,499,975
960,215
956,949
(3,265)
-0.3%
The Workers' Compensation Fund was established in Fiscal Year 2014-15 as the City transitions to a self -insured status for Workers' Compensation liabilities. Departments are charged based on each position allocated on a Full Time Equivalent basis, with a cost assigned to each position based on job duties and potential for risk. The desired Net Position for this fund is $1.5 million, which represents three -times the City's Self - Insured Retention amount of $500,000.

Analysis/Comments
The Workers' Compensation Fund revenue reflects the Internal Service Fund allocation to department necessary to restore the desired fund balance. Expenditures are projected to increase due to rising insurance premiums and claim activity.

Annual Operating Budget 1 125

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
310 - VEHICLES AND EQUIPMENT FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Operating Transfers In

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
348,495
467,241
505,284
38,043

8.1%
62,796
25,838
25,000
(838)
-3.2%
500,000
-
-
-

0.0%
911,291
493,079
530,284
37,205

7.5%
380,695
-
-
-

0.0%
600
721,879
335,000
(386,879)
-53.6%
381,295
721,879
335,000
(386,879)
-53.6%
529,997
(228,800)
195,284
424,084
-28.8%
4,719,293
5,249,290
5,020,490
(228,800)
-4.4%
5,249,290
5,020,490
5,215,774
195,284

3.9%
Fund Description
The Vehicles and Equipment Fund was established to account for the depreciation of vehicles and capital equipment over their estimated useful lives, and to accumulate resources for the purchase of future replacement vehicles and equipment. Fund Balance is a combination of both spendable and non spendable assets. Departments are charged based on the replacement costs for each asset benefitting the department.

Analysis/Comments
The Vehicles and Equipment Fund expenditures include the replacement of several fleet vehicles and heavy equipment that have reached the end of their useful life.
126 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
320 - INFORMATION TECHNOLOGY FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Operating Transfers In

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE

INTERNAL SERVICE FUND ALLOCATIONS

CAPITAL OUTLAY

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
4,812,964
6,137,244
6,586,001
448,757 7.3%
31,691
7,950
8,000
50 0.6%
300,000
300,000
650,000
350,000 116.7%
5,144,655
6,445,194
7,244,001
798,807 12.4%
2,633,369
2,905,041
3,139,962
234,920

8.1%
2,141,528
3,464,629
4,019,379
554,750

16.0%
2,660
2,660
2,660
-

0.0%
23,360
125,000
24,000
(101,000)
-80.8%
-
-
1,798,615
1,798,615
100.0%
4,800,917
6,497,331
8,984,616
2,487,285

38.3%
343,738
(52,137)
(1,740,615)
(1,688,478)

25.4%
1,449,014
1,792,752
1,740,615
(52,137)
-2.9%
1,792,752
1,740,615
-
(1,740,615)
-100.0%
The Information Technology Fund was established to fund and account for computer and telephone system operating and maintenance expenses.

Fund Balance is a combination of both spendable and non -spendable assets. Adjustments are made to Fund Balance to include additional spendable resources available for expenditure. Departments are charged based on the number of electronic devices assigned. The Ronald H.

Roberts Temecula Public Library facility is charged directly for all IT expenditures and personnel costs related to the facility.

Analysis/Comments
The Information Technology Fund expenditures are increasing by 38% due primarily to the transfer of accumulated fund balance to Fund 325 - Technology Replacement Fund.

Annual Operating Budget 1 127

Ak
1 City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
325 - TECHNOLOGY REPLACEMENT FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Operating Transfers In

OPERATING TRANSFERS IN

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
Fund Description
177,577 228,616 255,842 27,226 11.9%
48,810 21,351 - (21,351)-100.0%
-
1,798,615
1,798,615
100.0%
500,000
-
-
-

0.0%
726,387
249,967
2,054,457
1,804,490
721.9%
164,887
-
-
-

0.0%
6,061
680,000
190,000
(490,000)
-72.1%
-
763,534
-
(763,534)
-100.0%
170,949
1,443,534
190,000
(1,253,534)
-86.8%
555,438
(1,193,567)
1,864,457
3,058,024

32.5%
2,471,172
3,026,610
1,833,043
(1,193,567)
-39.4%
3,026,610
1,833,043
3,697,500
1,864,457
101.7%
The Technology Replacement Fund was established in Fiscal Year 2014-15 in order to accumulate resources for computer and telephone equipment and software to fund future equipment replacement. Fund Balance is a combination of both spendable and non -spendable assets.

Contributions to this fund are made by departments utilizing the assets in an amount equivalent to the estimated cost to replace the item at the end of its useful life.

Analysis/Comments
The Technology Replacement Fund expenditures in FY23-24 include a $763,534 transfer to the Capital Improvement Program to fund the Citywide Financial System Upgrade. FY24-25 Capital Outlay expenditures include the annual replacement of the City's computers ($150,000) and the replacement of the network switch ($40,000).
128 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
330 - SUPPORT SERVICES FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
383,989
393,432
429,895
36,463

9.3%
Use of Money and Property

INVESTMENT INTEREST
552
147
-
(147)
-100.0%
Revenues/Other Sources
384,541
393,579
429,895
36,316

9.2%
Expenditures by Category

SALARIES & BENEFITS
269,472
279,388
315,894
36,506

13.1%

OPERATIONS & MAINTENANCE
104,681
114,044
114,000
(44)

0.0%
Expenditures/Other Financing Uses
374,153
393,432
429,894
36,462

9.3%
Net Revenues
10,389
147
1 (146)

9.2%
Fund Balance, Beginning of Year
3,422
13,811
13,958
147

1.1%
Fund Balance, End of Year
13,811
13,958
13,958
1 0.0%
Fund Description
The Support Services Fund was established as a cost center for the City's central receptionist, duplicating, printing, and mailing activities. It is also used to depreciate all related copying and mailing equipment over their useful lives, and to accumulate resources for the purchase of future equipment. Fund Balance is a combination of both spendable and non -spendable assets. Departments are charged based on a count of copies made in the previous fiscal year.

Analysis/Comments
The Support Services Fund expenditures are projected to increase by 9.3% due to higher personnel allocations and the cost -of -living adjustments to salaries in accordance with the City's labor agreements.

Annual Operating Budget 1 129

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
335 - SUPPORT SERVICES REPLACEMENT FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

LEASE/RENTAL INCOME

INVESTMENT INTEREST
Revenues/Other Sources
Expenditures by Category

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
41,424 25,529 28,165 2,636 10.3%
300 - - - 0.0%
6,718 2,568 2,500 (68) -2.6%
48,441 28,097 30,665 2,568 9.10/0
58,943
-
-
10,000
-
30,000
-
20,000

0.0%
200.0%
58,943
10,000
30,000
20,000
200.0%
(10,502)
389,403
18,097
378,901
665
396,998
(17,432)
18,097

59.2%

4.8%
378,901
396,998
397,663
665

0.2%
Fund Description
The Support Services Replacement Fund was established to accumulate resources for the future replacement of the City's duplicating equipment.

Analysis/Comments
The Support Services Replacement Fund expenditures include funding for the annual replacement of the City's copiers. 130 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
340 - FACILITIES FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Reimbursements

OTHER REIMBURSEMENTS
Revenues/Other Sources
Expenditures by Category

SALARIES & BENEFITS

OPERATIONS & MAINTENANCE

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
1,634,859 1,953,364 1,703,247 (250,117) -12.8%
10,391 4,219 4,000 (219) -5.2%
-
24,000
-
(24,000)
-100.0%
1,645,250
1,981,583
1,707,247
(274,336)
-13.8%
490,954
1,149,586
-
580,921
1,101,404
-
596,247
1,107,000
885,585
15,325
5,596
885,585

2.6%

0.5%
100.0%
1,640,540
1,682,325
2,588,832
906,507

53.9%
4,709
577,617
299,258
582,326
(881,585) (1,180,843)
881,585 299,258

17.3%

51.4%
582,326
881,585
- (881,585)
-100.0%
Fund Description
The Facilities Fund was established to account for the cost of the Civic Center, Former City Hall Facility, City Maintenance Facility, Field Operations Center, and Civic Center Parking Structure operations and maintenance. Fund Balance is a combination of both spendable and non -spendable assets. Departments are charged based on square footage allotted as well as full time staff equivalents assigned.

Analysis/Comments
The Facilities Fund expenditures are increasing by 53.9% primarily due to the transfer of accumulated fund balance to Fund 350 - Facilities Replacement Fund.

Annual Operating Budget 1 131

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
350 - FACILITY REPLACEMENT FUND SUMMARY
2023-2024 2024-2025
2022-2023 Current Proposed Increase/ Increase/
Description Actuals Budget Budget (Decrease) Decrease
Revenues by Source
Licenses, Permits and Service Charges

CHARGES FOR SERVICES
Use of Money and Property

INVESTMENT INTEREST
Operating Transfers In

OPERATING TRANSFERS IN

CONTRIBUTION FROM MEASURES
Revenues/Other Sources
Expenditures by Category

OPERATIONS & MAINTENANCE

CAPITAL OUTLAY

TRANSFERS
Expenditures/Other Financing Uses
Net Revenues
Fund Balance, Beginning of Year
Fund Balance, End of Year
73,632 98,663 118,313 19,650 19.9%
14,402 2,456 2,500 44 1.8%
-
-
885,585
885,585
100.0%
660,000
2,550,000
2,500,000
(50,000)
-2.0%
748,034
2,651,119
3,506,398
855,279

32.3%
89,084
-
-
-

0.0%
-
158,125
-
(158,125)
-100.0%
752,924
1,527,128
1,000,000
(527,128)
-34.5%
842,008
1,685,253
1,000,000
(685,253)
-40.7%
(93,974)
965,866
2,506,398
1,540,532

3.9%
746,107
652,133
1,617,999
965,866
148.1%
652,133
1,617,999
4,124,397
2,506,398
154.9%
Fund Description
The Facility Replacement Fund was established to accumulate resources for the future replacement of equipment, systems and fixtures within City -owned facilities.

Analysis/Comments
The Facilities Replacement fund is augmented with a contribution from Measure S in order to accumulate resources to replace City facilities.

Expenditures include a transfer of $1,000,000 to the Capital Improvement Program for the City Facilities Rehabilitation project. 132 1 Annual Operating Budget

CITY OF TEMECULA

CAPITAL IMPROVEMENT

PROGRAM FUND
Local governments undertake capital projects to acquire, develop, improve or maintain various facilities, other infrastructure and/or equipment. These projects are generally large in scale, require significant funding and are long-term. A Capital Projects Fund is used to account for the financial resources supporting capital projects during the life of the project.

Annual Operating Budget 1 133

Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
210 - CAPITAL IMPROVEMENT PROGRAM FUND SUMMARY
2023-2024
2024-2025
2022-2023
Current
Proposed
Increase/
Increase/
Description
Actuals
Budget
Budget
(Decrease)
Decrease
Revenues by Source
Licenses, Permits and Service Charges

QUIMBY FEES
2,320,029
3,810,563
868,109
(2,942,454)
-77.2%

DEVELOPMENT IMPACT FEES
4,319,145
7,859,714
5,478,464
(2,381,250)
-30.3%
Use of Money and Property

INVESTMENT INTEREST
-
-
-
-

0.0%
Intergovernmental Revenues
GRANTS
310,000
4,924,056
-
(4,924,056)
-100.0%
Reimbursements

CAPITAL IMPROVEMENT PROGRAM
14,356,352
143,847,574
12,251,362
(131,596,212)
-91.5%

PECHANGA IGA
1,700,000
850,000
-
(850,000)
-100.0%

OTHER REIMBURSEMENTS
1,725,490
-
4,853,630
4,853,630
100.0%
Operating Transfers In

OPERATING TRANSFERS IN
4,237,944
43,029,609
10,677,237
(32,352,372)
-75.2%

CONTRIBUTION FROM MEASURES
7,001,860
44,583,762
8,306,726
(36,277,036)
-81.4%
Revenues/Other Sources
35,970,820
248,905,278
42,435,528
(206,469,750)
-83.0%
Expenditures by Category
CIP
40,651,364
251,253,515
39,498,221
(211,755,294)
-84.3%
Expenditures/Other Financing Uses
40f651,364
251,253,515
39,498,221
(211,755,294)
-84.3%
Net Revenues
(4,680,544)
(2,348,237)
2,937,307
5,285,544
-83.6%
Fund Balance, Beginning of Year
11,383,259
6,702,714
4,354,477
(2,348,237)
-35.0%
Fund Balance, End of Year
6,702,714
4,354,477
7,291,784
2,937,307

67.5%
Fund Description
This fund was established to account for the City's Capital Improvement Program revenues and expenditures.

Analysis/Comments
The Capital Improvement Fund revenues and expenditures fluctuate each year as projects are identified. Many projects are programmed in their initial year and, if not completed, the funds are rolled forward to the subsequent year. 134 1 Annual Operating Budget

Ak
The Hean of Sou[��at�{arr��,
"'— r—,

PERFORMANCE MEASURES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City Council adopted the Temecula 2040 Quality of Life Master Plan (QLMP) in November 2022. The QLMP defines the strategic priorities of Temecula's residents,E C OL �9
leaders, and partners for the City's next twenty years. It reflects the vision for the City's future and commits the City to a performance based process to accomplish those goals. p This plan was developed by engaging residents businesses local institutions and regional a� $ partners in an inclusive process. 9S4
r£g
In an effort to incorporate the QLMP into the City's budget process, City of Temecula Executive Staff developed Goals based on the Core Values of the Quality of Life Master Plan. These goals are used by each Department to develop Performance Measures that link back to the City's Core Values developed through the QLMP process.

CORE VALUES LEGEND:

Safe & Prepared Community
�t Transportation Mobility & Connectivity
Healthy & Livable City
Economic Prosperity
92 Sustainable & Resilient City
Accountable & Responsive City Government
Equity
Annual Operating Budget 1 135

Ak
/ � City of Temecula
`/ Q Fiscal Year 2024-2025
The Heart of Southern California
W.—C etry Annual Operating Budget

PERFORMANCE MEASURES
V
Safe & Prepared Community Sustainable & Resilient City
FTransportation Mobility & Connectivity Accountable & Responsive City Government kaHealthy & Livable City CL Equity
t Economic Prosperity
Five -Year Long -Term ..

Actuals Target Target
CITY COUNCIL ""#Go to Department Section
Be a sustainable community that embraces
residents' of life
Resident satisfaction with Temecula's crime rate,
based on citizen survey
85%
85%
85%
quality
©Ensure
transparency in all aspects of City
Number of City Council committee assignments
57 50-60
50-60
government
Foster a healthy environment and prosperous
opportunities for all residents of Temecula
Number of projects completed from the Quality
of Life Master Plan
1 1
1 CITY COUNCIL -COMMUNITY SUPPORT --#Go to Department Section Value the growth of non-profit organizations,
Number of nonprofit organizations awarded
churches, temples, mosques, and other places
grants through the Community Service Funding
53 25-30
25-30
of worship
and the City Council Grant Programs
the growth of non -Profit organizations,
Total funding awarded to support nonprofit
®Value
churches, temples, mosques, and other places
programs through the Community Service
$1.125M
$125,000
$125,000
of worship
Funding and City Council Grant Programs
CITY MANAGER "♦Go to Department Section
Number of public outreach messages, advisories,
®
Exhaust all methods of communication and
press releases or posts (in print or electronically)
1663
,
1,200-
1,400-
outreach between the City and its residents
shared with the community containing City
1,600
1,800
information
Percentage of annual budget that supports fire,
Remain one of the safest cities in California
police, first responders, and associated
56%
Greater
57%
and the nation
infrastructure/technology, for the safety and
than 50%
protection of Temecula citizens and businesses
community resiliency in
Number of agreements and contracts reviewed
®Develop
infrastructure, the economy, natural
and signed Citywide to maintain, promote and
444
275-300
350-400
resources, and hazard mitigation
preserve City assets/infrastructure
Provide the highest quality of service at the
Number of City Council Agendas developed and
©
most cost-effective rate while being fiscally
brought forward with policies, programs or
52 20-22
20-22
responsible
projects supported by the City Council for the
long-term solvency of the City of Temecula
136 1 Annual Operating Budget

Ak
/ � City of Temecula
`/ Q Fiscal Year 2024-2025
The Heart of Southern California
W.—C u try Annual Operating Budget

Value Actuals Target �T arget
OFFICE OF PUBLIC INFORMATION AND ECONOMIC DEVELOPMENT '"G#Go to Department Section Bea sustainable community that embraces
Leading City efforts to attract and build higher
a
residents' quality of life
education hub (MSJC and CSLISM), measured by
3 2
2 engagements
Provide an entrepreneurial culture that offers
Number of local business site visits, meetings
a growing number of diverse high -paying jobs
and ribbon cuttings (to foster business
32 20
30 relationships)
®Foster
a healthy environment and prosperous
opportunities for all residents of Temecula
Number of no cost, professional workshops and
trainings to the business community via the TVE2
46 12
50 Ensure transparency in all aspects of City
Citywide social media posts - number of posts
©
across all platforms (Facebook, Instagram and
5 5
5 government
Twitter) within one week
CITY CLERK "4Go to Department Section
®Be
the most sustainable city in Southern
California
Percentage of electronic delivery of agenda and
materials
100%
100%
100%
®Be
the most sustainable city in Southern
California
Number of electronic WebQA requests
1,058
1,000
1,125
©Ensure
transparency in all aspects of City
Percentage of Public Records Act requests
in statutory time
100%
100%
100%
government
processed period
©Ensure
transparency in all aspects of City
Number of annual Conflict of Interest filings for
Council, Boards, Commissions, and employees
69 60
68 government
©Ensure
transparency in all aspects of City
Percentage of open meeting / Public Notices
on or before statutory time
100%
100%
100%
government
published period
Annual Operating Budget 1 137

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The Heart of Southern California
W.—C etry Annual Operating Budget

Actuals Target Target
Provide the highest quality of service at the Percentage of positions cross -trained for e e e
most cost-effective rate while being fiscally departmental coverage 100% 100% 100% responsible
FINANCE ♦Go to Department Section
Promote job growth in Temecula and nearby
areas
Number of business licenses issued
7,641
8,000
8,000
©Promote
innovation and adopt technology
that enhances access to information and data
Percentage of online business license renewals
62%
75%
75%
©Promote
innovation and adopt technology
that enhances access to information and data
Number of invoices processed via electronic
6,529
5,000
7,000
payment
©Promote
innovation and adopt technology
that enhances access to information and data
Number of vendors receiving electronic
versus checks
287
400
400
payments paper
HUMAN RESOURCES -MANAGEMENT 4#Goto Department Section
©Promote
innovation and adopt technology
that enhances access to information and data
Average number of days from opening of
recruitment to hire
65 70
70 a flexible organization which
Total number of seasonal employees that were
©Maintain
responds to the changing needs and priorities
successful in receiving the full hiring incentive
94%
95%
95%
of the community
©
Provide consistently professional services and
information to customers and constituents
Number of employment -related polices or
created or revised
3 3
49 guidelines
HUMAN RESOURCES -RISK MANAGEMENT --#Go to Department Section Provide the highest quality of service at the
Percentage of interactive process meetings held
©
most cost-effective rate while being fiscally
for workers' compensation injuries for
100%
100%
100%
responsible
employees off work or on modified duty
138 1 Annual Operating Budget

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Minimize impact to life, property and the
Number of safety -related programs created or
�
environment from natural hazards and
revised
New New 3
emergency situations
COMMUNITY DEVELOPMENT -CURRENT PLANNING & PERMIT CENTER *Go to Department Section ©Provide
consistently professional services and
information to customers and constituents
Average customer service wait times (in
minutes) for Building and Safety transactions
7 Less than
30 Less than
30 ©
Provide consistently professional services and
information to customers and constituents
Average customer service wait times (in
minutes) for Planning transactions
7 Less than
30 Less than
30 ©Promote
innovation and adopt technology
that enhances access to information and data
Average number of business days for online
inquiry response time for Planning
7 Less than
2 Less than
2 public
the highest quality of service at the
Percentage of Building Permits issued within 30
©Provide
most cost-effective rate while being fiscally
days
y
72 80
75 responsible
the highest quality of service at the
Average number of days from application to
©Provide
most cost-effective rate while being fiscally
issuance for Building Permits
25 30
30 responsible
the highest quality of service at the
Average number of business days for Planning
©Provide
most cost-effective rate while being fiscally
Case Reviews
18 21
21 responsible
the highest quality of service at the
Average number of business days for submittal
©Provide
most cost-effective rate while being fiscally
reviews for Temporary Use Permits
31 14
14 responsible
the highest quality of service at the
Average number of business days for submittal
©Provide
most cost-effective rate while being fiscally
reviews for Massage
18 21
21 responsible
Annual Operating Budget 1 139

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The Heart of Southern California
W.—C etry Annual Operating Budget

Five -Year Long -Term ��ll Actuals Target Target
did
COMMUNITY DEVELOPMENT -LONG RANGE PLANNING ""#Go to Department Section a diverse community that values and
Number of Housing Element Programs
kjBe
supports people of all ages, backgrounds,
completed
5 5
4 cultures, disabilities and religious beliefs
Establish a connected pedestrian, bicycle and
equestrian transportation system
Number of miles of bike lanes striped

4.93 11.2
5 COMMUNITY DEVELOPMENT -BUILDING & SAFETY "4Go to Department section the highest quality of service at the
Average number of business days for online
©Provide
most cost-effective rate while being fiscally
public inquiry response for Building and Safety
7 2
2 responsible
a flexible organization which
Average number of business days for inspection
©Maintain
responds to the changing needs and priorities
delay for Building and Safety
2 2
2 of the community
©Promote
innovation and adopt technology
that enhances access to information and data
Percentage of online Building and Safety
transactions
90%
75%
75%
a flexible organization which
©Maintain
�
responds to the changing needs and priorities
Number of inspections per person, per day
35 20
20 of the community
COMMUNITY DEVELOPMENT -CODE ENFORCEMENT ""♦GotoDepartment Section Provide effective enforcement of City zoning,
building, fire and grading codes, and graffiti
Reduction of unpermitted short-term rentals
16%
reduction
1%
reduction
1%
reduction
abatement
Promote innovation and adopt technology
Average number of business days for response
©
that enhances access to information and data
time of online public inquiries for Code
3 2
3 Enforcement
Provide effective enforcement of City zoning,
Number of hours for turnaround time for graffiti
building, fire and grading codes, and graffiti
abatement
48 48
48 abatement
140 1 Annual Operating Budget

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The Heart of Southern California
W.—C etry Annual Operating Budget

PERFORMANCE MEASURES
V
Safe & Prepared Community Sustainable & Resilient City
FTransportation Mobility & Connectivity © Accountable & Responsive City Government kaHealthy & Livable City CL Equity
t Economic Prosperity
V "0 Five -Year Long -Term ..
al ru Actuals Target Target
Provide effective enforcement of City zoning, Average number of business days for Code Case building, fire and grading codes, and graffiti 64 30 30 time open
0 abatement
SARDA "OGo to Department Section
Be a diverse community that values and
Number of agreements with an affordable
supports people of all ages, backgrounds,
housing developer for the use of available Tax
1 1
1 cultures, disabilities and religious beliefs
Allocation Bond proceeds
COMMUNITY DEVELOPMENT-CDBG 'O#GotoDepartment Section
Ensure transparency in all aspects of City
government
Number of objectives completed for the Five-
Year Consolidated Plan
4 4
4 �
©
Ensure transparency in all aspects of City
government
Number of HUD timeliness tests met
1 1
1 COMMUNITY DEVELOPMENT -ADMINISTRATION "OGoto Department Section ©Ensure
transparency in all aspects of City
government
Average number of business days to fulfill
records requests for all departments
12 12
12 PUBLIC WORKS -LAND DEVELOPMENT--♦GotoDepartment Section ©Provide
consistently professional services and
information to customers and constituents
Average of business days to complete 1st plan
check
10 10
10 ©Provide
consistently professional services and
information to customers and constituents
Percentage of development inspections
completed within 48 hours of requested time
90%
90%
90%
©Provide
consistently professional services and
information to customers and constituents
Percentage of QLess appointments staff
responds to within 5 minutes of scheduled time
90%
90%
90%
Annual Operating Budget 1 141

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Value Actuals Target Targ
PUBLIC WORKS -TRAFFIC ENGINEERING '"♦Go to Department Section Remain one of the safest cities in California
and the nation
Percentage of citizen requests staff responds to
within 5 business days
90%
90%
95%
Remain one of the safest cities in California
Percentage of traffic call -outs staff responds to
and the nation
within 2 hours to resolve traffic signal
95%
90%
95%
malfunctions
©
Maintain and improve our roadway network
Average number of business days to complete
first check of traffic control
12 10
10 plan plans
PUBLIC WORKS -STREET MAINTENANCE "'♦Go to Department Section ®Be
a sustainable community that embraces
residents' quality of life
Total number of street trees trimmed each year
5,474
300
5,500
Provide effective enforcement of City zoning,
Percentage of graffiti reports completed within
building, fire and grading codes, and graffiti
24 hours
90%
90%
95%
abatement
Minimize impact to life, property and the
Total number of storm drain inlets
environment from natural hazards and
inspected/cleaned
1,600
1,100
3,035
emergency situations
Maintain and improve our roadway network
Total number of street signs replaced, repaired
and installed
1,500
1,500
2,140
Maintain and improve our roadway network
Total square feet of asphalt repairs completed
each
165,000
250,000
185,000
year
Maintain and improve our roadway network
Total linear feet of traffic lanes, bike lanes &
curbs
2,200,000
2,000,000
2,857,760
painted
142 1 Annual Operating Budget

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The Heart of Southern California
W.—C etry Annual Operating Budget

Value
Actuals Target Target
dAL
PUBLIC WORKS -CAPITAL IMPROVEMENT PROGRAM "4Go to Department Section ©Ensure
transparency in all aspects of City
Percentage of projects completed on schedule
and within budget
80%
90%
90%
government
the highest quality of service at the
Total lane miles of pavement rehabilitation
©Provide
most cost-effective rate while being fiscally
projects completed each year
33 12
12 responsible
PUBLIC WORKS -FACILITY MAINTENANCE '`N#Goto Department section ®Be
the most sustainable city in Southern
California
Number of facility energy efficiency upgrades
each
10 10
10 performed year
the highest quality of service at the
Average number of facility service order requests
©Provide
most cost-effective rate while being fiscally
completed each year
1,200
1,400
1,650
responsible
PUBLIC WORKS -PARKS MAINTENANCE --#Go to Department Section ®Be
a sustainable community that embraces
residents' of life
Number of trees trimmed in parks, slopes and
medians each
2,647
8,500
2,500
quality
year
®Be
the most sustainable city in Southern
California
Average number of park site energy efficiency
lighting system conversions each year
6 6
6 ©Provide
consistently professional services and
information to customers and constituents
Average number of parks maintenance service
order requests completed each
1,649
2,500
2,500
year
the highest quality of service at the
Average number of City park rehabilitation and
©Provide
most cost-effective rate while being fiscally
repair projects completed each year
11 12
10 responsible
Annual Operating Budget 1 143

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The Heart of Southern California
W.—C etry Annual Operating Budget

Value Five -Year Long -Term Actuals Target Target
POLICE -ADMINISTRATION "4Go to Department Section
13 Remain one of the safest cities in California
and the nation
Number of management team with Advanced
Incident Command System training
6 6
8 ©
Provide consistently professional services and
information to customers and constituents
Number of fingerprint cards and live scans taken
at the mall and substation
3,457
3,400
3,400
POLICE-INVESTIGATIONS/SPECIAL TEAMS '"♦Go to Department Section Remain one of the safest cities in California
and the nation
Reduce property crimes
Increased
e
by 4.1/
Reduce by
10%
Reduce by
10%
POLICE -TRAFFIC ENFORCEMENT '""*Go to Department Section ©Be
a sustainable community that embraces
residents' quality of life
Number of high visibility/ traffic checkpoints
5 4
4 Maintain and improve our roadway network
Number of DUI arrests
468
500
500
Maintain and improve our roadway network
Number of traffic collision investigations
914
900
900
POLICE -PATROL SERVICES '`OGo to Department Section
©
Be a sustainable community that embraces
residents' quality of life
Number of overall calls for Police service
72,210
84,500
85,000
n
Remain one of the safest cities in California
and the nation
Percentage of patrol officers maintaining 24-
hour perishable skills training
100%
100%
100%
144 1 Annual Operating Budget

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The Heart of Southern California
W.—C u try Annual Operating Budget

PERFORMANCE MEASURES
V
Safe & Prepared Community Sustainable & Resilient City
FTransportation Mobility & Connectivity © Accountable & Responsive City Government kaHealthy & Livable City CL Equity
t Economic Prosperity
V "0 Five -Year Long -Term ..
al ru Actuals Target Target
Minimize impact to life, property and the Average response time (in minutes) for priority 1 environment from natural hazards and calls from the time it is dispatched to the time 6.45 4.5 4.5 emergency situations officers arrive
FIRE -EMERGENCY MANAGEMENT "OGo to Department Section
Support community oriented policing and
Number of community outreach events
maximize community leadership in public
conducted
3 5
5 safety
Minimize impact to life, property and the
Percentage of employees assigned to the
environment from natural hazards and
Incident Management Team who are trained in
e
45/
e
90/
e
60/
the roles, responsibilities, and functions of the
emergency situations
Emergency Operations Center
Minimize impact to life, property and the
Number of external agreements developed to
environment from natural hazards and
support the execution of the Emergency
3 3
3 emergency situations
Management Program
Minimize impact to life, property and the
Percentage of Temecula Population enrolled in
environment from natural hazards and
the Citywide mass notification system
13%
e
15%
17%
emergency situations
Support community oriented policing and
Number of citizens trained in Community
maximize community leadership in public
Emergency Response Team training (CERT)
100
64 150
■�+—
safety
FIRE -EMERGENCY OPERATIONS '"4Go to Department Section
Support community oriented policing and
Number of citizens trained in CPR, First Aid, and
maximize community leadership in public
healthcare provider CPR, and Stop the Bleed
850
900
900
safety
Program
Minimize impact to life, property and the
Average response time (in minutes) to City
93 environment from natural hazards and
emergency incidents
5 5
5 emergency situations
FIRE -FIRE MARSHAL "'*Go to Department Section
Minimize impact to life, property and the
Number of Fire Department plan reviews
environment from natural hazards and
performed
6,930
5,000
5,500
emergency situations
Annual Operating Budget 1 145

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The Heart of Southern California
w.neC u try Annual Operating Budget

Actuals
Target
Target
Minimize impact to life, property and the
Number of Fire Department new construction &
environment from natural hazards and
tenant improvement inspections performed
4,644
4,000
5,000
emergency situations
Minimize impact to life, property and the
environment from natural hazards and
Number of state mandated inspections
2,307
2,400
2,600
emergency situations
Minimize impact to life, property and the
environment from natural hazards and
Number of annual inspections completed
2,735
4,000
4,000
emergency situations
TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-COMMUNITY SERVICES "OGo to Department Section Be a sustainable community that embraces
Number of digital media communications,
®
residents' quality of life
including Around & About Temecula, Park
22 25
30 Adventure series, Alumni Project, and more
Provide accessible sports, recreational,
®
cultural, health/therapeutic and community
Maintain facility rentals >_85% of availability
85%
e
85/
e
85/
engagement facilities, programs and
resources for all Temecula residents
Provide accessible sports, recreational,
®cultural,
health/therapeutic and community
Maintain 75% participation rate in contract
75%
75%
75%
engagement facilities, programs and
classes
resources for all Temecula residents
TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-RECREATION -,"#Go to Department Section Provide accessible sports, recreational,
®cultural,
health/therapeutic and community
Monthly attendance of teen gym at the CRC
300
300
300
engagement facilities, programs and
resources for all Temecula residents
Provide accessible sports, recreational,
®cultural,
health/therapeutic and community
Maintain field allocation at > 90% of availability
100%
100%
100%
engagement facilities, programs and
resources for all Temecula residents
Support community oriented policing and
Number of special needs participants provided
maximize community leadership in public
with swim lessons and water safety programs
108
140
140
safety
146 1 Annual Operating Budget

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The Heart of Southern California
W.—C etry Annual Operating Budget

Value Actuals Target �T arget
TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-CITYWIDE EVENTS '"♦Go to Department section diverse community that values and
®Bea
supports people of all ages, backgrounds,
New special events and/or cultural events
3 2
2 cultures, disabilities and religious beliefs
Exhaust all methods of communication and
Number of Facebook contests and reels to
®
outreach between the City and its residents
promote City activities and to obtain more
59 25
75 community participation
TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-ARTS & CULTURE '"♦Go to Department Section Partnerships with local vendors to enhance
®Be
a sustainable community that embraces
patron theater experiences in Old Town with
15 15
15 residents' quality of life
pre- and post -performance audience
engagement techniques
®Exhaust
all methods of communication and
outreach between the City and its residents
Number of social media posts
289
375
450
©Provide
consistently professional services and
information to customers and constituents
Number of active volunteers at the Temecula
Valley Museum
6 6
10 TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-HUMAN SERVICES `#Go to Department Section Provide accessible sports, recreational,
®cultural,
health/therapeutic and community
Resource opportunities
30 30
35 engagement facilities, programs and
resources for all Temecula residents
n
Provide recreational and other activities for
youth
Human Service programs for at -risk youth
35 35
37 TEMECULA COMMUNITY SERVICES DISTRICT (TCSD)-ADMINISTRATION '#Go to Department Section Foster a healthy environment and prosperous
opportunities for all residents of Temecula
Complete departmental initiatives or analysis
6 6
6 Annual Operating Budget 1 147

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The Heart of Southern California
W.—C u try Annual Operating Budget

Actuals
Target
Target
Provide accessible sports, recreational,
®
cultural, health/therapeutic and community
Collaborate with Riverside County Law Library to
4 4
4 engagement facilities, programs and
offer law related classes to the public
resources for all Temecula residents
Provide accessible sports, recreational,
®cultural,
health/therapeutic and community
Computer classes provided in the technology
12 12
12 engagement facilities, programs and
homework center at the Temecula Public Library
resources for all Temecula residents
©Ensure
transparency in all aspects of City
government
Support City Manager's Office in Special Projects
4 4
8 INFORMATION TECHNOLOGY (IT) -'q#Go to Department Section ©Promote
innovation and adopt technology
that enhances access to information and data
Number of City Council meetings supported with
audiovisual services
26 24
24 ©Promote
innovation and adopt technology
that enhances access to information and data
Number of updates to the Temecula Outreach
Channel 3 and YouTube
144
100
100
the highest quality of service at the
Percentage of computers that need to be
©Provide
most cost-effective rate while being fiscally
replaced to adhere to the Computer Lifecycle
20%
20%
20%
responsible
Replacement Program
the highest quality of service at the
Reduce the number of open Helpdesk tickets to
©Provide
most cost-effective rate while being fiscally
an average of 75
34 40
40 responsible
INFORMATION TECHNOLOGY (IT) -SUPPORT SERVICES "'♦Coto Department Section the highest quality of service at the
Average number of hours to resolve Helpdesk
©Provide
most cost-effective rate while being fiscally
tickets for out of service copiers
3 4
4 responsible
148 1 Annual Operating Budget

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DEPARTMENTAL INFORMATION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The following section provides detailed information for each Department, including the Department's Mission, Services, Organizational Chart, Summary of Expenditures, Personnel, Prior Year Accomplishments and Objectives for the Current Fiscal Year.

Each Department's Objectives have been used to develop the operating budgets for the ensuing fiscal year. These objectives are linked to the Citywide long-term goals presented in the Introduction section of the budget. The long- term goals are then linked to the Core Values as identified in the City's Quality of Life Master Plan. Each Department's objectives are measurable and include performance measures which demonstrate the progress made in the recent fiscal years toward their objectives.

General Fund Departments
The General Fund serves as the City Council's primary operating fund used to finance the majority of City services including; Public Safety, Public Works, Community Development and City Administration.

Temecula Community Services District (TCSD) Departments The Temecula Community Services District (TCSD) was established as an assessment district to provide a comprehensive neighborhood and community park system, as well as a complement of recreational and cultural programs, community and human services and special events, and activities aimed at enhancing the high quality of life of our youth, teens, adults, seniors, and special needs population. The District also provides street lighting, median and slope maintenance, refuse hauling and a recycling program, emergency dirt road maintenance, and library services.

Internal Service Fund (ISF) Departments
Internal Services Funds are used to account for the funding of goods and services provided by one department to another benefitting department on a cost -reimbursement basis. Departments providing internal services include Insurance, Workers' Compensation, Vehicles and Equipment, Information Technology, Support Services, and Facilities.

Annual Operating Budget 1 149

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
150 1 Annual Operating Budget

CITY OF TEMECULA

CITY COUNCIL
L
,""I
01' 11
Annual Operating Budget 1 151

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City Council is elected by the citizens of Temecula to adopt laws and set overall policy decisions for the City of Temecula. The City Council gives direction to the City Manager to ensure effective and efficient operation of the City and to identify the types and levels of programs and services that will maintain and enhance Temecula's high quality of life which is consistent with the City's adopted Quality of Life Master Plan (QLMP) Core Values as follows:
r/ Safe & Prepared Community
Transportation Mobility & Connectivity
® Healthy & Livable City
Economic Prosperity

SERVICES
City Council
13 Sustainable & Resilient City
Accountable & Responsive City Government
® Equity
• Serves as a five -member voice on behalf of the City of Temecula as elected by the citizens. • Adopts laws and regulations that govern Temecula.
• Sets City fiscal policy and provides direction to the City Manager to balance a high quality of life with fiscally sustainable decisions.
• Represents the interests of the City of Temecula in local, regional, State, Federal, tribal and international affairs in addition to serving as members (or commissioners) for related agencies or organizations for the benefit of the City of Temecula.

Community Support
• Reviews annual funding applications from nonprofit organizations that provide services or programs to Temecula residents.
• Enters into agreements to disburse financial assistance, as budgeted Citywide, to multiple selected nonprofit organizations that benefit the residents of Temecula.

VIP
Organizational Chart Expenditures by Category Personnel Performance Measures 152 1 Annual Operating Budget

Ak
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from City Council include:

City Council
• Provided an enhanced level of economic resource information, outreach and assistance to citizens and businesses to support a vibrant local economic post -pandemic recovery within Temecula, including business grants and grants to assist residents and businesses. (Economic Prosperity) • Continued to make public safety a top priority by maintaining strategically staffed and structured Police and Fire Departments, and equipping public safety personnel with modern technology, needed equipment, and apparatuses. (Safe & Prepared Community)
• Continued public outreach as a priority, engaging with citizens and businesses via social media, e-blasts, Channel 3, the City of Temecula website, Citywide newsletters, Press Releases, the Guide to Leisure Activities, presentations to the community, and other means of communication. (Accountable & Responsive City Government) • Introduced, implemented and communicated the Mayor's initiative to respect old traditions while spotlighting new opportunities as part of the City's slogan "Old Traditions and New Opportunities." Specifically focusing on different ways to highlight new opportunities that positively and inclusively engage with Temecula's community. (Accountable & Responsive City Government)
• Provided resources and assistance to businesses and entrepreneurs within the City of Temecula that benefit citizens of Temecula in terms of job creation and economic prosperity. (Economic Prosperity) Community Support
• Funded non-profit organizations that will assist and provide service to the citizens of Temecula through Community Service Funding and City Council Grant Program. (Healthy & Livable City) Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget I 153

OBJECTIVES
Current fiscal year objectives from City Council include:

City Council
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Provide an enhanced level of economic resource information, outreach, and assistance to citizens and businesses to support job creation and a prosperous, vibrant local economy within Temecula. (Economic Prosperity)
• Continue to make public safety a top priority by maintaining strategically staffed and structured Police and Fire Departments, and equipping public safety personnel with modern technology, equipment, and apparatuses. (Safe & Prepared Community)
• Provide public outreach as a priority, engaging with citizens and businesses via social media, e-blasts, Channel 3, the City of Temecula website, Citywide newsletters, Press Releases, the Guide to Leisure Activities, presentations to the community, advertisements, and other means of communication. (Accountable & Responsive City Government)
• Introduce, implement and communicate the Mayor's initiatives throughout the year. This includes the Mayor's State of the City messages, such as public safety priorities including E-Bike safety awareness and regulations, Public Works projects including capital improvement projects and circulation infrastructure, business support opportunities for new/existing businesses and entrepreneurs, community events, promotion of the Sunset Market, and more. (Accountable & Responsive City Government) • Provide resources and assistance to businesses and entrepreneurs within the City of Temecula that benefit citizens of Temecula in terms of job creation and economic prosperity. (Economic Prosperity) Community Support
• Provide grant funding to non-profit organizations that provide services to the citizens of Temecula through the Community Service Funding and City Council Grant Programs. (Healthy & Livable City) • n
Organizational Chart Expenditures by Category Personnel Performance Measures 154 1 Annual Operating Budget

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ORGANIZATIONAL CHART
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Term;2018-2026 Term:2022-2026 Term:2016-2024 Term:2020-2024 Term:2024-2028 Mayor: 2023 Mayor Pro Tern: 2024 Mayor: 2024
Mayor Pro Tern: 2022 Mayor:2020
TCSO President: 2024 TCSO President:2023
TCSO President:2021 TCS© President: 2022
TCSD Vice President: 2022 TCS© Vice President: 2021
TCSD Vice President: 2020
Annual Operating Budget 1 155

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EXPENDITURES BY CA
GENERAL FUND 001
CITY COUNCIL 100
SALA

OPERATIONS

INTERNAL SERVICE FU
COMMUNITY SUPPORT 101

OPERATIONS

ANALYSIS/COMMENTS
City Council:

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
TEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/ Increase/
Actuals
Budget
Budget
(Decrease) (Decrease)
RIES & BENEFITS Total
157,818
143,417
188,260
44,842 31.27%
& MAINTENANCE Total
175,084
213,283
206,167
(7,117) -3.34%
ND ALLOCATIONS Total
247,833
295,293
327,254
31,961 10.82%
Division Total
580,735
651,993
721,680
69,687 10.69%
& MAINTENANCE Total
125,000
125,000
125,000
0 0.0%
Division Total
125,000
125,000
125,000
0 0.0%
City Council expenditures are increasing by 10.69% due to the adoption of the Council Compensation Ordinance on October 25, 2023, which will increase Councilmembers' monthly compensation once the 2024 election results are certified. Internal Service Fund Allocations reflect an increase as a result of higher insurance premiums and technology costs.

Community Support:

Community Support expenditures are unchanged compared to the prior year as the level of community non-profit support will be maintained at current funding levels.
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156 1 Annual Operating Budget

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PERSONNEL ALLOCATIONS

CITY COUNCIL
Council Members
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

5.00 5.00

5.00 -

5.00 5.00

5.00 -
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Annual Operating Budget 1 157

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
158 1 Annual Operating Budget

CITY OF TEMECULA

CITY MANAGER'S OFFICE
Annual Operating Budget 1 159

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City Manager Department serves as the City's executive office responsible to the City Council for implementing their priorities and objectives; to effectively deliver exceptional services, projects and programs to the citizens of Temecula; providing timely and accurate dissemination of City news and information to the community; and serves as the City's primary public liaison to all community stakeholders as well as intergovernmental relations with local, regional, State, Federal, tribal and international governments. The City Manager Department provides organizational leadership to City staff and operations, oversees the preparation and administration of a balanced annual budget, and implements all City Council policies, as guided by the Quality of Life Master Plan (QLMP).

SERVICES
General Administration Division
• Ensures the QLMP goals and citizen priorities adopted by the City Council are achieved through Citywide strategic planning, policy implementation and budget development. • Keeps the City Council informed about City operations and important community issues that impact the City. • Implements City Council's long-term and short-term directives. • Provides prudent leadership and clear policy direction to City executives and staff Citywide concerning organizational decisions to efficiently provide the highest quality of public services.

Office of Public Information and Economic Development Division • Supports existing businesses and encourages their continued prosperity and growth. • Manages an ongoing marketing/branding program to attract commercial and industrial development, entrepreneurs, and innovative startups.
• Administers the business incubator and resource center facility to foster new business formation and provide resources to new and existing businesses.
• Works to attract new industries that bring an enhanced tax base, quality jobs, and new capital into the community.
• Maintains strong relationships with educational, business and community leaders, and key partners (TVCC, VTV, EDC, SBDC, IEWBC, and IECE) to continue to maximize opportunities. • Facilitates smooth processing and problem solving for local businesses and businesses looking to expand in or relocate to Temecula.
• Manages and creates content for the City's social media channels (including radio and television). • Create, plan, and produce the annual State of the City (SOTC) event and related activities. • Assist other departments and other public agencies with marketing, social media, branding campaigns and press releases.
• Maintain strong focus on engaging the business community through site visits, meetings and ribbon cuttings. • Support small businesses by guiding them through the permit process to obtain their business license. • Produce informational videos regarding infrastructure updates and progress. eel_ l
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Organizational Chart Expenditures by Category Personnel Performance Measures 160 1 Annual Operating Budget

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from the City Manager's Office include:

General Administration Division
• Updated the City's General Plan. (Accountable & Responsive City Government) • Implemented fiscal policies and Council priorities, while maintaining a balanced budget. (Sustainable & Resilient City)
• Introduced, implemented and communicated the Mayor's theme, which respects old traditions while focusing on new opportunities (as part of the City's "Old Traditions, New Opportunities" slogan). Found different ways to spotlight new opportunities to engage with Temecula's community in a positive and inclusive manner. (Accountable & Responsive City Government)
• Provided excellent governmental transparency and public outreach to citizens and businesses via social media, e-blasts, Channel 3, the City website, presentations to the community, press releases, Citywide newsletters, and the Guide to Leisure Activities. (Healthy & Livable City) • Maintained public safety as a top priority with strategically staffed and structured Police and Fire Departments. (Safe & Prepared Community)
Office of Public Information and Economic Development Division • Produced the 2024 Temecula Magazine. (Economic Prosperity) • Created, planned, and produced the annual State of the City (SOTC) event and related activities in 2024. (Economic Prosperity)
• Facilitated business growth and boosted City economics via creative social media campaigns. (Economic Prosperity)
• Expanded the number of tenants located within and programs offered at the TVE2. (Economic Prosperity)

OBJECTIVES
Current fiscal year objectives from the City Manager's Office include:

General Administration Division
• Update the City's General Plan. (Accountable & Responsive City Government) • Implement fiscal policies and Council priorities, while maintaining a balanced budget. (Sustainable & Resilient City) • Introduce, implement and communicate the Mayor's initiatives as presented in the Mayor's State of the City, including E-Bike safety awareness and regulations, public safety, Public Works infrastructure and circulation, support for local businesses and entrepreneurs, community events and the new Sunset Market, and more. (Accountable & Responsive City Government)
• Provide excellent governmental transparency and public outreach to citizens and businesses via social media, e-blasts, Channel 3, the City website, presentations to the community, press releases, Citywide newsletters, and the Guide to Leisure Activities. (Healthy & Livable City) _F • n
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 161

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Maintain public safety as a top priority with strategically staffed and structured Police and Fire Departments. (Safe & Prepared Community)
Office of Public Information and Economic Development Division • Produce the 2025 Temecula Magazine. (Economic Prosperity) • Create, plan and produce the annual State of the City (SOTC) event and related activities in 2025. (Economic Prosperity)
• Facilitate business growth and boost City economics via creative social media campaigns. (Economic Prosperity) • Grow the number of tenants located within and programs offered at the TVE2. (Economic Prosperity) E)
Organizational Chart Expenditures by Category Personnel Performance Measures 162 1 Annual Operating Budget

General Administration
Support to Mayor and
City Council
Intergovernmental
QLM P
Federal Legislation and
Advocacy
Community Funding
Special Projects
f
Aaron Adapts
City Manager
c
Office of Public
Information and
Economic Development
Business Attraction &
Retention
Citywide Public
Information & Marketing
Business Ombudsman
Community Liaison
Temecula Valley
Entrepreneur's
Exchange
Social Media

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
GENERAL FUND 001
CITY MANAGER 110
SALARIES & BENEFITS Total
1,368,849
1,403,893
1,534,031
130,138

9.27%
OPERATIONS & MAINTENANCE Total
181,823
248,607
227,209
(21,398)
-8.61%
INTERNAL SERVICE FUND ALLOCATIONS Total
323,734
468,787
477,956
9,169

1.96%
Division Total
1,874,406
2,121,287
2,239,196
117,909

5.56%

OFFICE OF PUBLIC INFORMATION AND ECONOMIC DEVELOPMENT - BUSINESS INCUBATOR RESOURCE SALARIES & BENEFITS Total
94,122
158,010
175,229
OPERATIONS & MAINTENANCE Total
13,517
17,669
19,869
INTERNAL SERVICE FUND ALLOCATIONS Total
204,903
38,045
117,993
Division Total
312,542
213,725
313,091
17,219

10.9%
2,200

12.45%
79,948
210.14%
99,366 46.49%
OFFICE OF PUBLIC INFORMATIMI Amn FrONOMir nEVELOPnnFniT 111 SALARIES & BENEFITS Total
790,813
860,062
855,245
(4,817)
-0.56%
OPERATIONS & MAINTENANCE Total
451,618
466,684
512,045
45,361

9.72%
INTERNAL SERVICE FUND ALLOCATIONS Total
207,366
199,227
254,562
55,335

27.77%
Division Total
1,449,797
1,525,973
1,621,852
95,879

6.28%

ANALYSIS/COMMENTS
City Manager:

City Manager expenditures reflect a 5.56% increase due to higher Internal Service Fund Allocations as a result of higher insurance premiums and technology costs. Salaries and Benefits reflect the calculated cost of living adjustment in accordance with the City's labor agreements.

Office of Public Information and Economic Development:

Office of Public Information and Economic Development divisions' expenditures reflect an increase of 11.22% due to a combination of higher Internal Service Fund Allocations and the calculated cost of living adjustments in accordance with the City's labor agreements.

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164 1 Annual Operating Budget

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PERSONNEL ALLOCATIONS

CITY MANAGER
City Manager
Assistant City Manager
Assistant to the City Manager
Executive Assistant
Senior Office Specialist
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

1.00 1.00

1.00 -

1.00 1.00

1.00 -

0.70 0.65

0.50 (0.15)

1.00 1.00

1.00 -

0.75 -

1.00 1.00

4.45 1 3.65
1 4.50
1 0.85

OFFICE OF PUBLIC INFORMATION & ECONOMIC DEVELOPMENT
Administrative Assistant 1.00

1.00 1.00
-
Assistant to the City Manager 0.30

0.35 0.50

0.15 Economic Development Manager 1.00

1.00 1.00
-
Management Analyst 2.00

2.00 1.00
(1.00)
Multimedia Specialist 1 1.00

1.00 -
(1.00)
Multimedia Specialist I -
-

1.00 1.00
Senior Management Analyst -
-

1.00 1.00
Senior Office Specialist -

1.00 -
(1.00)
1 6.35
1 5.50
1 (0.85)
Total 5.30
Grand Total

9.75 1 10.00 1 10.00 1 -
Annual Operating Budget 1 165

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
166 1 Annual Operating Budget

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City Clerk's office is committed to serving the needs of the residents of our community in a neutral and ethical manner by providing equal access to open and transparent government, ensuring the integrity of the participatory process, bridging internal and external communication pathways, and enhancing the public's trust in local government.

SERVICES
• Conduct regular and special general municipal elections in consolidation with the County of Riverside for the election of City Council members and local initiatives, referendums and recalls. • Administer campaign disclosure statements, conflict of interest filings, and related responsibilities for candidates, and elected and appointed officials pursuant to the Political Reform Act. • Administer public meetings, noticing, and related responsibilities for legislative body and advisory boards and commissions pursuant to the Ralph M. Brown Act.
• Administer Citywide records management program and ensure public access to records pursuant to the Public Records Act.
• Administer annual board and commission recruitment process for expiring terms and unscheduled vacancies pursuant to the Government Code.
• Administer diversity, equity and inclusion efforts adopted in City Council initiative and support Race, Equity, Diversity and Inclusion (REDI) Commission.
• Administer Citywide legislative platform working with lobbyists to monitor, track, and advocate for organizational priorities based upon community needs.

ACCOMPLISHMENTS
Prior fiscal year accomplishments from the City Clerk's Office include:
• Conducted consolidation of 2024 General Municipal Election for local ballot measure and officeholders for Districts 2 and 4. (Accountable & Responsive City Government) • Conducted 2023-24 recruitment and appointment process for multiple positions with expiring terms on the City's advisory boards and commissions. (Accountable & Responsive City Government) • Continued the development of a City Council Protocol Manual through the creation, implementation and codification of various policies and procedures adopted by the City Council. (Accountable & Responsive City Government)
• Implemented presentation of proclamations at the Race, Equity, Diversity and Inclusion (REDI) Commission in conjunction with and support of the community at the direction of the City Council. (Equity) . y
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Organizational Chart Expenditures by Category Personnel Performance Measures 168 1 Annual Operating Budget

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OBJECTIVES
Current fiscal year objectives from the City Clerk's Office include:

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Conduct 2024 General Municipal Election for local ballot measure regarding term limits and officeholders for Districts 1, 2 and 4. (Accountable & Responsive City Government) • Conduct 2024 recruitment and appointment process for multiple positions with expiring terms on the City's boards, committees, and commissions. (Accountable & Responsive City Government) • Implement new process for presentation of proclamations at Race, Equity, Diversity and Inclusion (REDI) Commission and facilitate annual City Council direction for REDI Commission. (Equity) • Facilitate review and adoption of annual legislative platform, develop legislative priority materials, and conduct related legislative action days in Sacramento. (Accountable & Responsive City Government) e E)
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 169

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ORGANIZATIONAL CHART
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
170 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
GENERAL FUND 001
CITY CLERK 120
SALARIES & BENEFITS Total
964,114
1,053,950
1,068,032
14,082

1.34%
OPERATIONS & MAINTENANCE Total
276,893
208,553
278,553
70,000

33.56%
INTERNAL SERVICE FUND ALLOCATIONS Total
337,405
329,272
363,574
34,302

10.42%
Division Total
1,578,411
1,591,775
1,710,159
118,384

7.44%

ANALYSIS/COMMENTS
City Clerk:

City Clerk expenditures are projected to increase by 7.44% due to Election Costs associated with the November 2024 election, Internal Service Fund Allocations as a result of higher insurance premiums and technology costs, and the calculated cost of living adjustment per the City's labor agreements.

PERSONNEL ALLOCATIONS

CITY CLERK
Deputy City Clerk
Director of Legislative Affairs/City Clerk
Management Assistant
Records Manager
Records Technician
Total
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

5.00 1 5.00

5.00 -
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Annual Operating Budget 1 171

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
172 1 Annual Operating Budget

CITY OF TEMECULA

CITY ATTORNEY
Annual Operating Budget 1 173

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DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The mission of the City Attorney's Office is to provide quality, timely, and cost-effective legal analysis, opinion, and advice to the City's elected officials, departments, appointed commissions and boards on a broad range of legal, administrative, legislative, and procedural matters, including application of constitutional, statutory, administrative, and local government law. The City Attorney's Office strives to effectively provide timely research, analysis, evaluation, and drafting of legal and other documents necessary to the accomplishment of the City's municipal functions and goals. The City Attorney's mission includes representation of the City in judicial, administrative, and appellate proceedings in an efficient and cost-effective manner. The City contracts with Richards, Watson & Gershon to provide City Attorney and public law services.

SERVICES
• Serves as legal advisor to the City Council, City Manager, and the various City departments, Commissions, Committees, and Boards.
• Prepares and approves the majority of proposed City ordinances, resolutions, contracts, and other legal documents.
• Represents the City of Temecula in all litigation.

Organizational Chart Expenditures by Category Personnel Performance Measures *NIA for City Attorney *N/A for City Attorney
174 1 Annual Operating Budget

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ORGANIZATIONAL CHART
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Annual Operating Budget 1 175

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EXPENDITURES BY CATEGORY
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
GENERAL FUND 001
CITY ATTORNEY 130
OPERATIONS & MAINTENANCE Total 961,377
995,000
1,115,000
120,000

12.06%
Division Total 961,377
995,000
1,115,000
120,000

12.06%

ANALYSIS/COMMENTS
City Attorney:

City Attorney expenditures are projected to increase by 12.06% due to higher litigation and legal costs. 176 1 Annual Operating Budget

CITY OF TEMECULA

FINANCE
Annual Operating Budget 1 177

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Primary responsibilities of the Finance Department include cash and investment management, financial reporting, coordination and preparation of the Annual Operating Budget and Capital Improvement Program, internal audit, payroll, accounts receivable, financial oversight, business licensing, purchasing and contracting, financial management of Police and Fire contracts, and administration of all City funds and accounts.

SERVICES
• Oversee the Citywide coordination of the City's Annual Operating and Capital Improvement Program Budgets. • Manage and develop annual and five-year forecasts for City funds and programs, provide oversight of City's internal controls and manage audit requirements.
• Provide front-line customer service to the public and manage the issuance and renewal of business licenses for businesses operating within the City limits.
• In accordance with the City's Investment Policy, manage cash and investments focusing on safety and liquidity, then yield (or return on investment).
• Prepare Annual Comprehensive Financial Report, Single Audit Reports, State Reports and Quarterly Financial reports.
• Process Accounts Payable, Accounts Receivable, biweekly Payroll, and yearly W-2 and 1099 reporting. • Maintain and update general ledger accounts for budget preparation and financial reports. • Review all City contracts to ensure compliance with State law, Public Contract Code and the Temecula Municipal Code.
• Administer the City's purchasing process in accordance with the Temecula Municipal Code. • Administer the City's debt obligations, including Community Facility District bonds and Tax Allocation Bonds. • Coordinate the annual update of the rates and charges of the City's eligible Service Levels.

ACCOMPLISHMENTS
Prior fiscal year accomplishments from the Finance department include:
• Continued the implementation of the new Citywide financial accounting system. (Accountable & Responsive City Government)
• Received professional association awards forthe City's Annual Operating Budget, Capital Improvement Program Budget and Annual Comprehensive Financial Report. (Accountable & Responsive City Government) • Continued to identify operational efficiencies within the Finance Department to utilize technology and streamline systems. (Accountable & Responsive City Government) _F • n(D
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Organizational Chart Expenditures by Category Personnel Performance Measures 178 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Monitored the City's financial position as it relates to the Debt/Liability Paydown Strategy and provided recommendations to the City Council if additional payments were feasible to expedite the reduction in the unfunded pension liability. (Accountable & Responsive City Government)

OBJECTIVES
Current fiscal year objectives from the Finance Department include:
• Continue the implementation of the new City financial accounting system. (Accountable & Responsive City Government)
• Initiate the implementation of the City's new financial accounting system's payroll module. (Accountable & Responsive City Government)
• Receive professional association awards for the City's Annual Operating Budget, Capital Improvement Program Budget and Annual Comprehensive Financial Report. (Accountable & Responsive City Government) • Implement DocuSign for Citywide use in the development, processing and approval of agreements and contracts. (Accountable & Responsive City Government)
• Continue to identify operational efficiencies within the Finance Department to utilize technology and streamline systems. (Accountable & Responsive City Government)
• Monitor the City's financial position as it relates to the Debt/Liability Paydown Strategy and provide recommendations to the City Council if additional payments are feasible to expedite the reduction in the unfunded pension liability. (Accountable & Responsive City Government) A�
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 179

Procurement
Purchasing
Contracts
Jennifer Hennessy
Director of Finance
General
Debt
Accounting
Administration
Accounts
Community
Payable
Facility district
Administration
Accounts
Receivable) SARDA
Cashiering MAdmimnistration
Payroll
Financial
Reporting
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Treasury M Budgeting
Investments Operating
Capital
Banking Improvement
Program
Long -Term
Reporting Forecasting

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
GENERAL FUND 001
FINANCE 140
SALARIES & BENEFITS Total
2,481,518
2,998,873
3,057,937
59,064

1.97%
OPERATIONS & MAINTENANCE Total
245,856
339,667
285,917
(53,750)
-15.82%
INTERNAL SERVICE FUND ALLOCATIONS Total
541,229
664,639
745,068
80,429

12.1%
CAPITAL OUTLAY Total
7,523
8,000
25,000
17,000
212.5%
Division Total
3,276,126
4,011,179
4,113,922
102,743

2.56%

ANALYSIS/COMMENTS
Finance:

Finance department expenditures reflect an increase of 2.56% due to higher Internal Service Fund Allocations as a result of higher insurance premiums and technology costs, offset by a reduction in consulting costs. Capital Outlay requests include the expansion of the Finance Department conference room.

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Annual Operating Budget 1 181

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PERSONNEL ALLOCATIONS

FINANCE
Accountant
Accounting Assistant
Accounting Assistant - Cashier
Accounting Technician 1/11
Assistant Director of Finance
Director of Finance
Fiscal Services Manager
Finance Manager
Management Analyst
Management Analyst (Confidential)
Senior Accountant (Confidential)
Senior Accounting Technician
Senior Accounting Technician (Confidential)
Total

COMMUNITY FACILITY DISTRICTS
Director of Finance
Finance Manager
Fiscal Services Manager
Total
Grand Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
Current
Proposed
Inc/(Decr)
2022-23
2023-24
2024-25
from Prior Yr

1.00 1.00

1.00 -

1.00 1.00

1.00 -

2.00 2.00

2.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

0.96 (0.04)

1.85 1.85

1.86 0.01

0.92 0.88

1.00 0.12

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

2.00 2.00

1.00 (1.00)

14.77 1 14.73
1 14.82
1 0.09
-
-

0.04 0.04

0.08 0.12
-
(0.12)
-
-

0.14 0.14

0.08 0.12

0.18 0.06

14.85 14.85

15.00 0.15
*This increase reflects a reallocation of 0.15 FTE that previously supported the Police Department administration. �c
182 1 Annual Operating Budget

CITY OF TEMECULA

HUMAN RESOURCES AND
11 &1 rA 5 W 61, FTT0 I: I & 1:1111
Annual Operating Budget 1 183

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DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The Human Resources Department is dedicated to providing quality service to our internal and external customers, and specifically to the City of Temecula employees of the past, present, and future by attracting, developing, and retaining a highly qualified, diverse, positive, and productive workforce. The Human Resources staff is committed to fostering an environment of trust, objectivity, mutual respect, collaboration, innovation, open communication, safety, health, compassion, and well-being.

SERVICES
Human Resources Management
• Administration: Review, update, and develop policies and procedures to ensure compliance with public sector labor and employment laws and alignment with Citywide operations and objectives; prepare and monitor the department's budget and expenditures; manage and oversee federal and state government -mandated compliance programs including Department of Transportation (DOT) drug/alcohol testing, Department of Motor Vehicles (DMV) pull notice, Department of Justice (DOJ) LiveScan fingerprinting, and professional license/certificate verifications; maintain employee files and personnel records; and maintain the City's Personnel System as outlined in the City's Municipal Code. • Classification and Compensation: Conduct objective studies of classifications and labor markets to ensure City staff is appropriately classified and equitably compensated; and develop and revise classification specifications to accurately reflect required qualifications, job duties, and scope of responsibility. • Employee Benefits: Administer the City's comprehensive employee benefit program for eligible employees and retirees; update and maintain employee data in Human Resource Information System (HRIS)/payroll system; ensure compliance with the Affordable Care Act (ACA) and its mandates to offer and report offers of health coverage to eligible employees; manage employee leave and disability benefit programs ensuring regulatory compliance with federal and state laws; interpret and apply CalPERS regulations; and administer COBRA benefits for separated employees.
• Recruitment, Selection and Retention: Coordinate with department managers to conduct recruitment and testing processes for vacant positions to ensure the hiring of highly qualified individuals; evaluate recruitment and turnover trends and develop strategies to effectively staff the organization; assist with organizational restructuring and succession planning efforts; conduct new employee orientation sessions; and develop and implement retention strategies.
• Organizational Development and Training: Coordinate and implement employee training programs to foster personal and professional development; and manage compliance training programs in accordance with legal requirements and best practices.
• Employee Relations: Administer performance evaluation process and advise management on performance management issues; counsel and advise employees on personnel matters; oversee disciplinary actions and E)
Organizational Chart Expenditures by Category Personnel Performance Measures 184 1 Annual Operating Budget

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
appeals; manage and resolve employee grievances; conduct employee investigations to address and resolve personnel issues; and plan and implement employee recognition programs. • Labor Relations: Meet and confer with represented employee organizations regarding wages, hours and other terms and conditions of employment; interpret and apply provisions of the City's Personnel Rules and labor contracts; and maintain effective working relationships with employees and collective bargaining units.

Risk Management
• Insurance: Coordinate with the City's insurance broker to secure lines of insurance for the City's liability, workers' compensation, and property coverage in excess of the City's self -insured retention limits. Ensure all City agreements have proper insurance certificates related to the scope of work to transfer risk exposure. • General Liability: Coordinate with third -party administrators and legal counsel for the cost- effective resolution of general liability claims and lawsuits.
• Workers' Compensation: Coordinate with third -party administrators and legal counsel to manage workers' compensation claims and facilitate the proper treatment and resolution of employee injuries and illnesses, confer with managers to provide light duty or modified duty as appropriate, and assist employees with issues related to workplace injuries and illnesses.
• Employee Safety: Establish and maintain a safe and healthy work environment by maintaining open lines of communication throughout the organization and providing up-to-date safety trainings from industry experts.

Comply with established federal, state and local regulations, and implement practices that promote working safely to mitigate risk.
• Employee Training: Administer the City's mandated and elective training programs to comply with federal, state, and local requirements. To empower employees to discover and pursue a path to a fulfilling career through professional development.
• Claims Administration: Work in unison with Third Party Administrators to process both liability and workers' compensation claims against the City.
• Cost Recovery: Coordinate with various City departments and Third Party Administrator for the recovery of costs associated with damage to City -owned property.
• Wellness Program: Administer the City's Employee Wellness Program with educational and interactive programs. These programs are designed to encourage employees to achieve their individual health goals while enabling employees to live their personal and professional lives in the healthiest and most productive way possible.
• Risk Exposure: Administer the City's general liability program by investigating and evaluating risk exposure and providing strategies for decreasing the City's general liability. • n
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 185

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Human Resources, Risk and Emergency Management include:

Human Resources Management
• Continued to update employment related policies and Administrative Guidelines. (Accountable & Responsive City Government)
• Facilitated and implemented NEOGOV eForms module which will create a modern electronic personnel file system. (Accountable & Responsive City Government)
Risk Management
• Continued to develop, implement, and/or update Citywide safety training programs (to prevent workplace injuries and illnesses) through June 2024. (Safe & Prepared Community) • Continued to implement the City's Employee Wellness Program and provide information, opportunities and events for all City employees through June 2024. (Accountable & Responsive City Government) • Continued with the Hepatitis A&B Vaccination program for all exposed current City staff and new hires based on job exposure through June 2024. (Safe & Prepared Community) • Maintained the City's Cost Recovery Program (for costs associated with damage to City -owned property) for all affected City departments through June 2024. (Accountable & Responsive City Government) • Collaborated with Human Resources on content, workflows and implementation of NEOGOV eForms module. (Accountable & Responsive City Government)
• Created and updated the City's Supervisor Accident Investigation Report to align with requirements by Cal/OSHA and ensure all accidents, near misses and injuries are reported timely to minimize risk for City staff. (Accountable & Responsive City Government)

OBJECTIVES
Current fiscal year objectives from Human Resources, Risk and Emergency Management include:

Human Resources Management
• Continue to update employment related policies and Administrative Guidelines. (Accountable & Responsive City Government)
• Produce quarterly spotlights to educate employees on current benefit offerings, HR services, and other topics of interest. (Accountable & Responsive Government)
• Design and implement initiatives to enhance and maintain high job satisfaction among City employees. (Accountable & Responsive City Government)
• Facilitate the structure, design, content and workflows in the HR module for the Munis implementation. (Accountable & Responsive City Government)
• Continue to update NEOGOV eForms module and finalize the electronic personnel file system. (Accountable & Responsive City Government)
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Organizational Chart Expenditures by Category Personnel Performance Measures 186 1 Annual Operating Budget

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Risk Management
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Continue to develop, implement, and/or update Citywide safety training programs (to prevent workplace injuries and illnesses) through June 2025. (Safe & Prepared Community) • Continue to implement the City's Employee Wellness Program and provide information, opportunities and events for all City employees through June 2025. (Accountable & Responsive City Government) • Continue with the Hepatitis A&B Vaccination program for all exposed current City staff and new hires based on job exposure through June 2025. (Safe & Prepared Community) • Maintain the City's Cost Recovery Program (for costs associated with damage to City -owned property) for all affected City departments through June 2025. (Accountable & Responsive City Government) • Update the City's Safety Footwear Allowance language in the MOU and enter into an agreement with a safety footwear provider to ensure all exposed employees are provided with compliant safety footwear. (Safe & Prepared Community)
• Collaborate with Emergency Management, Human Resources, Riverside County Sheriff, and Fire on content to create and implement the Workplace Violence Prevention Plan in accordance with SB 553. (Safe & Prepared Community)
Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 187

Isaac Garibay
Director of Human Resources
and Risk Management
Human Resources Risk Management
Administration Insurance
Classification and
General Liability
Compensation
Employee Benefits Workers'
Compensation
Recruitment, Selection, Employee Safety
and Retention
Organizational
Claims Administration
Development and
Training
Risk Exposure
Employee Relations
-
Employee Wellness
rogram
P
Labor Relations
Cost Recovery
COVI❑-19
c

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
GENERAL FUND 001
HUMAN RESOURCES 150
SALARIES & BENEFITS Total
824,940
980,503
1,079,431
98,928

10.09%
OPERATIONS & MAINTENANCE Total
446,265
828,488
750,064
(78,423)
-9.47%
INTERNAL SERVICE FUND ALLOCATIONS Total
216,685
237,507
262,136
24,629

10.37%
CAPITAL OUTLAY Total
9,172
0 0
0 0.0%
Division Total
1,497,062
2,046,497
2,091,631
45,134

2.21%

ANALYSIS/COMMENTS
Human Resources Management:

Human Resources expenditures are projected to increase by 2.21% due to a combination of higher Internal Service Fund Allocations and the calculated cost of living adjustments in accordance with the City's labor agreements, offset by a reduction in consulting services.

PERSONNEL ALLOCATIONS

HUMAN RESOURCES
Director of HR/Risk Management
Human Resources Technician I
Human Resources Technician II
Management Analyst
Management Assistant - Limited Term
Management Assistant (Confidential)
Senior Management Analyst
Total
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.40 0.50

0.50 -

2.00 -
-
-
-

2.00 2.00
-

0.20 -
-
-

0.40 -
-
-
-

0.40 0.90

0.50 2.00

2.20 2.10
(0.10)

5.00 1 5.10
1 5.50

0.40 *This increase reflects a reallocation of 0.15 FTE from the Insurance, and 0.25 from Workers' Compensation Funds.

L_J
Annual Operating Budget 1 189

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
190 1 Annual Operating Budget

CITY OF TEMECULA

COMMUNITY DEVELOPMENT
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Annual Operating Budget 1 191

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Community Development is a multi -disciplinary department providing planning, development services, Community Development Block Grant (CDBG), and affordable housing to citizens, elected officials, appointed boards, commissions, and City departments. The department guarantees all development is consistent with the General Plan, Municipal Codes, and Building Codes. Community Development ensures that the goals of the community are met, with regards to health, life safety, public welfare, and neighborhood preservation. The department also conducts activities related to the winding down of redevelopment through the Successor Agency to the Temecula Redevelopment Agency.

SERVICES
Long Range Planning
• Provide planning related analysis and recommendations to community, City staff, City Commissions and City Council for issues related to current and future development. • Provide environmental review services for future development projects. • Provide oversight, analysis, and implementation of the goals of the City's General Plan to ensure consistency with the objectives of the City Council, the community, and economic trends as the community matures. • Conduct legislative analysis and implementation to maintain compliance with all applicable State and Federal laws.
• Engage in all planning processes regarding future development of the City and region. • Conduct public outreach efforts.

Current Planning and Permit Center
• Provide development and environmental review services for development projects. • Provide planning related analysis and recommendations to Planning Commission and City Council for issues related to development applications.
• Process building permits, including initial application, plan check, issuance, and records retention. • Guide and educate customers on building permit requirements, and the residential development code to ensure code compliance and a seamless permitting process for the applicants.

Building & Safety
• Promote life, health, and fire safety standards adopted through California Building Codes. • Provide plan examinations and building inspections to applicants seeking to improve their property. • Facilitate timely and efficient plan check and permitting services for businesses, residents, and developers, allowing customers to handle development services in one convenient location. 6 f1 a
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Organizational Chart Expenditures by Category Personnel Performance Measures 192 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Code Enforcement
• Provide commercial and residential neighborhood preservation to ensure a high -quality standard of living and sustainability in communities.
• Identify substandard housing to promote life, health, and safety standards.

SARDA/Housing
• Administer the affordable housing compliance program to ensure compliance at all affordable housing developments monitored by the City.
• Identify, negotiate, and enter into funding agreements for the construction of affordable housing units. • Administer the Successor Agency to the Temecula Redevelopment Agency to wind down the obligations of the former Temecula Redevelopment Agency.

Community Development Block Grant
• Administer the Community Development Block Grant (CDBG) program, which provides funding for community - based services and capital infrastructure projects.
• Complete compliance and documentation requirements for U.S. Department of Housing and Urban Development (HUD).
• Implement the goals of the Federal Community Development Block Grant program. Develop viable communities by providing decent housing, a suitable living environment, and opportunities to expand economic opportunities, principally for low and moderate -income persons.

Administration
• Review all department contracts to ensure compliance with Public Contract Code and City Municipal Code and internal financial policies.
• Manage department purchasing, contract administration, and procurement. • Provide support to Planning Commission and Old Town Local Review Board by managing and noticing agendas and reports.
• Prepare department's Annual Operating Budget, Capital Improvement Program, and Five Year Forecast. • Provide external agencies with quarterly, monthly, and annual development and fee reports. • Liaison to Human Resources for personnel responsibilities such as recruitment and evaluations. 1{.0-�
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 193

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Community Development include:

Long Range Planning
• Completed the second phase of the Quality of Life Master Plan and General Plan Update. (Accountable & Responsive City Government)
Building & Safety
• Maintained 75% of building permit transactions were conducted online. (Economic Prosperity) Code Enforcement
• Unpermitted short-term rentals were reduced by a minimum of 20%. (Healthy & Livable City) SARDA/Housing
• Updated the SARDA/Housing internal process to better utilize technology and database tracking. (Accountable & Responsive City Government)
• Entered into one funding agreement for the construction of affordable housing units. (Healthy & Livable City) Community Development Block Grant
• Updated the CDBG internal process to better utilize technology and database tracking. (Accountable & Responsive City Government)
Administration
• Online public inquiries for Community Development averaged a response time of less than one day (excluding weekends and holidays). (Economic Prosperity)
• Completed development of an updated management dashboard regarding department performance. (Accountable & Responsive City Government)
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Organizational Chart Expenditures by Category Personnel Performance Measures 194 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

OBJECTIVES
Current fiscal year objectives from Community Development include:

Long Range Planning
• Initiate the fourth phase of the General Plan Update. (Accountable & Responsive City Government) Current Planning and Permit Center
• Online public inquiries for Planning will average a response time of less than one day (excluding weekends and holidays). (Economic Prosperity)
Building & Safety
• Maintain 75% of building permit transactions to be conducted online. (Economic Prosperity) Code Enforcement
• Maintain an average Code Case open date rate of less than 60 days. (Accountable & Responsive City Government) SARDA/Housing
• Complete a request for proposal (RFP) for one affordable housing site. (Healthy & Livable City) Community Development Block Grant
• Update the CDBG internal process to better utilize technology and database tracking. (Accountable & Responsive City Government)
Administration
• Support the implementation of the Old Town Local Advisory Committee. (Economic Prosperity) • n
Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 195

t
Luke Watson
Deputy City Manager/Director of
Community Development
Long Range Planning Current
Building and Safety Cade Enforcement
Planning/Permit
Center
General Plan Current
Permit
Inspection
Nuisance
Planning
Center
Services
Abatement
Zoning Ordinance pevelo ment
Development Review
Plan
Processing
Processinw
Weed Abatement
9 CEQA Public
Management
Permit
Sign Abatement
Information
Issuance
Public Information
Abandoned
Community GEQA
Engagement
Public
Vehicle
Abatement
Management
Information
Energy
Animal Control
Conservation
Programs
SARDAf Housing
Oommunity Development
Administration
Block Grant
ROPS{LRPMP
Consolidated Plan
09 Operating Budget
Implementation
Affordable
CIP Budget
Housing
HUD Grant
Compliance
Administration
and Compliance
procurement and
Contract
Real Estate
Administration
Acquisition and
SuC-recipient
Disposition
ontract
Administration
Public Information
Capita[ projects
Personnel
Administration
Communit
Grant Writing
Administration
Engagement
14 EXPENDITURES BY CATEGORY
GENERAL FUND 001
PLANNING 161
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
CAPITAL OUTLAY Total
Division Total

BUILDING & SAFETY - CODE ENFORCEMENT
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
CAPITAL OUTLAY Total
Division Total
BUILDING & SAFETY 162
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
CAPITAL OUTLAY Total
Division Total
ANIMAL CONTROL 172
OPERATIONS & MAINTENANCE Total
Division Total

13.65%
326,810
824,900
961,900
137,000

16.61%
670,227
841,994
825,586
(16,408)
-1.95%
15,000
0 0
0 0.0%
3,037,122
3,630,102
4,018,640
388,537

10.7%
762,554
836,104
836,378
274

0.03%
151,134
272,155
301,355
29,200

10.73%
197,398
330,051
294,884
(35,167)
-10.66%
74,145
17,000
0 (17,000)
-100.0%
1,185,231
1,455,310
1,432,617
(22,693)
-1.56%
2,172,483
2,452,514
2,731,531
279,018

11.38%
439,547
419,332
426,825
7,492

1.79%
452,218
568,041
609,846
41,805

7.36%
50,105
0 0
0 0.0%
3,114,353
3,439,887
3,768,202
328,315

9.54%
451,794
556,958
560,187
3,229

0.58%
451,794
556,958
560,187
3,229

0.58%
Planning:

Planning expenditures are projected to increase by 10.7 % due to higher consulting costs and the calculated cost of living adjustments in accordance with the City's labor agreements.

Building & Safety/Code Enforcement:

Building & Safety division expenditures are projected to increase by 9.54% primarily due to the calculated cost of living adjustments in accordance with the City's labor agreements, and higher Internal Service Fund Allocations as a result of higher insurance premiums and technology costs. Code Enforcement division Operations & Maintenance expenditures are expected to increase due to higher Nuisance Abatement costs, offset by a reallocation of Internal Service Fund charges and no new Capital Outlay requests.

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Annual Operating Budget 1 197

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AFFORDABLE HOUSING FUND 165
IVUIV-U[YHK I IVI[IV 1 JAL 199
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
TRANSFERS Total
Division Total
COMMUNITY DEV BLOCK GRANT FUND 140
NON -DEPARTMENTAL 199
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
223,488
363,126
293,633
(69,493)
-19.14%
88,359
207,823
288,423
80,600

38.78%
36,787
55,592
50,054
(5,538)
-9.96%
2,450,971
5,091,359
0 (5,091,359)
-100.0%
2,799,604
5,717,900
632,110
(5,085,790)
-88.95%
SALARIES & BENEFITS Total
38,179
42,724
44,562
1,838

4.3%
OPERATIONS & MAINTENANCE Total
251,691
209,965
169,740
(40,225)
-19.16%
TRANSFERS Total
163,722
2,064,246
325,000
(1,739,246)
-84.26%
Division Total
453,593
2,316,935
539,302
(1,777,634)
-76.72%
SARDA DEBT SERVICE FUND 380
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total
TRANSFERS Total
Division Total

ANALYSIS/COMMENTS
4,546,441 5,906,568 5,910,644
2,702,005 0 750,000
4,076 0.07%
750,000 100.0%
7,248,446 5,906,568 6,660,644 754,076 12.77%
Affordable Housing:

Affordable Housing expenditures include a decrease of 88.95% due to fluctuations in the Transfers Out to support Capital Projects. Operations and Maintenance expenditures are increasing due to higher consulting costs.

Community Development Block Grant:

CDBG expenditures reflect a decrease of 76.72% due to fluctuations in the Transfers Out to support Capital Projects.

SARDA:

SARDA expenditures reflect an increase in the Transfers Out to support Capital Projects.

LJ
198 1 Annual Operating Budget

PERSONNEL ALLOCATIONS

COMMUNITY DEVELOPMENT- PLANNING
Asst. Director of Community Development
Assistant Planner
Assistant Planner (Temp Upgrade)
Associate Planner I
Associate Planner 11
Community Development Technician I
Community Development Technician 11
Deputy City Manager
Planning Manager
Planning Technician
Principal Management Analyst
Principal Planner
Senior Administrative Assistant
Senior Community Development Technician
Senior Management Analyst
Senior Office Specialist
Senior Planner
Total

COMMUNITY DEVELOPMENT- BUILDING & SAFETY
Administrative Assistant
Asst. Director of Community Development
Building Inspector I
Building Inspector II
Building Official
Code Enforcement Officer I
Code Enforcement Officer II
Community Development Technician I
Community Development Technician II
Deputy City Manager
Field Supervisor Code Enforcement
Plan Checker
Planning Technician
Principal Management Analyst
Senior Administrative Assistant
Senior Building Inspector
Senior Code Enforcement Officer
Senior Community Development Technician
Senior Management Analyst
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

1.00 0.50

0.65 0.15

1.00 2.00

1.00 (1.00)

1.00 -
-
-

1.00 -

1.00 1.00

1.00 -

0.10 1.10

0.30 (0.80)

0.40 -
-
-

0.50 0.50

0.55 0.05

1.00 1.00

1.00 -

1.00 1.10

2.00 0.90

0.40 0.30

0.35 0.05

0.65 -
-
-

0.75 0.75

0.83 0.08
-

0.20 0.20
-

1.10 0.35

0.30 (0.05)

1.00 1.00

1.00 -

1.00 1.00

1.00 -

12.90 1 10.80
1 11.18
1 0.38

2.00 2.00

2.00 -
-

0.25 0.25
-

1.00 1.00

1.00 -

4.00 3.00

2.00 (1.00)

1.00 1.00

1.00 -

2.00 2.00

1.00 (1.00)

1.00 1.00

2.00 1.00

0.90 0.90

2.70 1.80

3.60 1.00
-
(1.00)

0.25 0.25

0.25 -

0.95 0.95

0.95 -

1.00 1.00

1.00 -
-

0.90 -
(0.90)

0.20 0.40

0.45 0.05

0.10 0.10

0.15 0.05
-

1.00 2.00

1.00 1.00

1.00 1.00
-
-

1.80 1.80
-

0.90 0.90

0.90 -

19.90 20.45

20.45 -
L_J
Annual Operating Budget 1 199

CDBG
Principal Management Analyst
Total

AFFORDABLE HOUSING
Asst. Director of Community Development
Deputy City Manager
Principal Management Analyst
Principal Planner
Senior Administrative Assistant
Senior Management Analyst
Total
Grand Total
*The Principal Planner position is unfunded for FY2024-25.

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.20 0.20

0.20 -

0.20 0.20

0.20 -
-

0.25 0.10
(0.15)

0.25 0.25

0.20 (0.05)

0.20 0.10
-
(0.10)

0.35 -
-
-

0.15 0.15

0.02 (0.13)
-

0.75 0.80

0.05 0.95

1.50 1.12
(0.38)
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33.95 1 32.95 1 32.95

0.00 200 1 Annual Operating Budget

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DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The mission of the Public Works Department is to provide quality services that support the infrastructure demands of the City of Temecula and enhance the safety, welfare and aesthetic environment of the residents, businesses and visitors. This is accomplished through the development and maintenance of City streets, sidewalks, traffic systems, bike lanes, parks, buildings, trails and drainage facilities; professional engineering oversight of public and private improvement projects; and implementation of erosion/sediment controls and storm water quality measures.

SERVICES
Land Development
• Provide plan check and engineering review and approval of parcel maps, subdivision maps and improvement plans as required by the Subdivision Map Act. Review planning applications to enforce the implementation of proper mitigation measures, conditions and code requirements. Ensure National Pollutant Discharge Elimination System (NPDES), Federal Emergency Management Agency (FEMA) and code compliance with applicable engineering and City standards.
• Provide NPDES engineering reviews, inspections and oversight for the development community to ensure proper measures are considered during the development (planning/construction) process to meet state and federal NPDES regulations and requirements.
• Provide inspection oversight services for private development construction activity for all streets, drainage facilities, parks and slopes to be included within City right-of-way and maintenance areas. • Review and issue permits for encroachments into the public right-of-way including private and public capital improvement construction activities, utility installation, repair work, special events, haul routes, etc. • Review of legal descriptions for property transactions and/or right-of-way acquisition, abandonment and easement requests.
• Provide community outreach and education related to pollution prevention and water quality management; specifically, to address and meet NPDES compliance standards. • Provide for the administration and management of the NPDES permit for construction activities and the Municipal Separate Storm Sewer System (MS4) permit to ensure compliance with local, state and federal mandates.

Traffic Engineering
• Maintain the Intelligent Transportation System (ITS) Network to provide for the efficient progression of traffic on the City's primary corridors.
• Conduct an effective preventative maintenance program for traffic signal and communication equipment to minimize signal equipment failures.
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Organizational Chart Expenditures by Category Personnel Performance Measures 202 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Review proposed development plans to ensure consistency with the City's General Plan, Circulation Element and QLMP goals.
• Review and respond to citizen requests for traffic control devices and traffic calming measures, with input from the Traffic Safety Commission.
• Ensure neighborhood and school areas traffic safety by providing education through the Neighborhood Traffic Calming Program.
• Monitor traffic conditions and develop proactive measures to provide for the safe and efficient movement of traffic on City arterials.
• Design, implement, and maintain fiber optic communications to traffic signals and facilities.

Capital Improvement Program
• Project management and administration of all activities related to the City's Capital Improvement Program (CIP) involving design and construction contracts for roadways, bridges, flood control and drainage improvements, parks, buildings, and other improvements.
• Administration of assessment and special district design and construction projects. • Coordination with federal, state, regional and local agencies related to design and construction of CIP projects. • Application for and administration of funding and grants from federal, state, regional, and local sources for CIP projects.
• Monitor regional, state, and federal transportation initiatives to ensure City transportation interests are met. • Administration of right-of-way acquisitions, including negotiations, appraisal reviews, title and escrow services, and management of right-of-way consulting services.

Street Maintenance
• Provide well -maintained right-of-way areas for the safety and mobility of motorists, bicyclists and pedestrians, including traffic signing and striping as directed by the Traffic Engineering Division. • Maintain City -owned storm drains, catch basins, and surface drainage facilities, and monitor illegal dump areas in support of the City's NPDES program.
• Proactively mitigate graffiti vandalism from the right-of-way and expedite transmission of relevant graffiti information to police investigators.
• Respond to emergency situations and natural disasters, provide special event support and perform weed abatement and litter control.
• Administer the Trees for Temecula Program to replace missing or damaged street trees within residential neighborhoods.
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Organizational Chart Expenditures by Category Personnel Performance Measures
Annual Operating Budget 1 203

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Facility Maintenance
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Administer the maintenance, repairs, and cleaning of all City -owned or leased buildings and aquatics facilities through in-house personnel and administration of outside contract services. • Manage scheduled inspections and license/permit requirements associated with the operation of facility fire prevention and elevator systems, kitchen equipment, emergency generators, and pool facility water quality/chemistry systems.
• Respond to routine and emergency work order requests. • Provide Council Chamber and meeting set-ups at various City facilities. • Provide special event support and day porter services to ensure a safe and clean environment for all users.

Parks Maintenance
• Administer the ongoing maintenance, repair and cleaning of all City parks, trails, open space areas, landscaped medians and applicable slope areas.
• Administer and oversee landscape water use for all City parks, landscaped medians, applicable slope areas, and recreation/administrative facility properties.
• Manage the urban forest within City parks, open space areas, landscaped medians, applicable slope areas, and recreation/administrative facility properties.
• Respond to routine and emergency work order requests, and provide support services for Citywide programs and special events.

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Public Works include:

Traffic Engineering
• Completed the Citywide Fiber Optic Communications System Master Plan. (Accountable & Responsive City Government)
• Completed the Highway Safety Improvement Program (HSIP) Cycle 9 Traffic Signal System Upgrade (Protective/Permissive Signal Heads). (Accountable & Responsive City Government) • Completed the design phase of HSIP Cycle 11 Street Light and Signal Communications Upgrade -Citywide project by end of 2025. (Transportation Mobility & Connectivity) Capital Improvement Program
• Completed construction of the CRC Splash Pad and shade structures by spring 2024. (Healthy & livable City) • Completed construction of the Margarita Recreation Center and open to the public in Fall 2023. (Accountable & Responsive City Government)
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Organizational Chart Expenditures by Category Personnel Performance Measures 204 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Street Maintenance
• Completed cleaning and inspection of MS4 system in the Wolf Creek area. (Sustainable & Resilient City) • Completed Citywide annual street striping of approximately 2,860,000 linear feet of traffic lane lines and bike lanes, and pavement markings throughout the city. (Transportation Mobility & Connectivity) • Completed repairs and fill potholes along major arterials, collectors, and residential streets. (Transportation Mobility & Connectivity)
• Continued repairs and maintenance of various drainage channels within City's right-of-way, and non -right-of- way areas to minimize overflow and runoff and protect surrounding properties. (Sustainable & Resilient City) Facility Maintenance
• Completed upgrades to kitchen equipment at the Community Recreation Center. (Accountable & Responsive City Government)
• Began rehabilitation at Patricia H. Birdsall Sports Park concession building (snack shack) to include new kitchen equipment and add interior office space. (Accountable & Responsive City Government) • Added security fencing to third floor parking garage to control access and protect essential equipment on the roof. (Sustainable & Resilient City)
• Upgraded exterior of the Community Recreation Center outdoor amphitheater with LED energy efficient lighting. (Accountable & Responsive City Government)
Parks Maintenance
• Completed turf replacement at various locations throughout the City. (Accountable & Responsive City Government) • Completed pavement rehabilitation of public parking lots at various City parks. (Sustainable & Resilient City) i� n �-
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 205

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

OBJECTIVES
Current fiscal year objectives from Public Works include:

Land Development
• Develop a policy and procedures manual to outline common workflows for the Land Development Division. (Accountable & Responsive City Government)
• Develop a policy and procedures manual to outline common workflows for the Stormwater Division. (Accountable & Responsive City Government)
Traffic Engineering
• Upgrade traffic signal controllers at various signalized intersections. (Transportation Mobility & Connectivity • Install fiber optic communication system along Pechanga Parkway and implement signal timing coordination. (Transportation Mobility & Connectivity)
Capital Improvement Program
• Complete construction of the Pickleball Courts - Fall 2024. (Healthy & Livable City) • Complete Citywide Pavement Rehabilitation Program — Butterfield Stage Road (Temecula Parkway to City limits), Pechanga Parkway (Temecula Parkway to Via Eduardo), and Rainbow Canyon Road (Pechanga Parkway to City limits) in Fall 2024. (Transportation Mobility & Connectivity) • Complete construction of Interstate 15/SR 79 South Interchange Enhanced Landscaping in Spring 2025. (Healthy & Livable City)
• Complete construction of 1-15 Congestion Relief in Fall 2024. (Transportation Mobility & Connectivity) • Complete construction of French Valley Parkway/Interstate 15 Improvements, Phase 11 in Spring 2025. (Transportation Mobility & Connectivity)
• Complete construction of Santa Gertrudis Creek Trail, Phase 11, Margarita Under -Crossing in Spring 2025. (Transportation Mobility & Connectivity)
• Complete construction of Fire Station 84 Renovation in Spring 2025. (Accountable & Responsive City Government) Street Maintenance
• Continue to maintain various drainage channels, streets and road networks, and the City's right-of-way infrastructure. (Sustainable & Resilient City)
Facility Maintenance
• Continue to retrofit various City facilities with LED lighting fixtures. (Sustainable & Resilient City) • Paint City facility exteriors (FOC, West Wing and TVE2). (Sustainable & Resilient City) • Pavement rehabilitation of Library parking lots. (Sustainable & Resilient City) • Install security gate to Civic Center rear access drive. (Sustainable & Resilient City) l
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Organizational Chart Expenditures by Category Personnel Performance Measures 206 1 Annual Operating Budget

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Parks Maintenance
• Complete renovation and replacement of playground equipment and safety surfacing at Ronald Reagan Sports Park and Paseo Gallante Park. (Healthy & Livable City)
• Convert and install LED Sports field lighting at Ronald Reagan Sports Park for fields one through eight, and Temecula Skate Park. (Sustainable & Resilient City)
• Pavement rehabilitation of public parking lots at various City parks. (Sustainable & Resilient City) • Install sidewalk improvements at various City parks. (Sustainable & Resilient City) ii
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 207

Patrick Thomas
Director of Public
Works/City Engineer
Engineering
Maintenance
Land Traffic Capita! Projects. Street Facility Park and Development Engineering Administration Maintenance Maintenance Landscape Maintenance
Permits and
Traffic/Safety
Project
Asphalt/
Building
Park/Trail
Development
Commission
Development,
Concrete
Maintenance
Maintenance
Inspection
Management
Maintenance
and Rehab
and Inspection
FEMA Project
Speed Surveys
p Y
Signing/
Old Town
Median and
Slope
and Floodplan
Grant
Striping
Facilities
Maintenance
Administration
Application
Traffic Signal
Administration
Bond
Maintenance
Tree Trimming
Custodial
Facility
and Timing
and Weed
Services
Landscape
Administration
Plans and
Abatement
Maintenance
and Map
Specifications
—011
Recordation
Traffic
Public Service
Analysis and
Drainage
Requests
Plan Check
Census
Requests for
Channels/
Review
NPDES
Proposals and
Catch Basins
Compliance
Public Bidding
Special Events
~
and Inspection
�
Public Service
Requests
Public Service
and
Emergency
CIP Projects
Development
Assessment
and CFD
Requests and
Graffiti
Service
Plans Check
Traffic Impact
Districts
Removal
Response
Special Events
and Review
Analysis/
and
Conditions
Review
Measure A and
Special Events
Emergency
Service
Planning
Traffic Control
TUMF
Administration
and
Emergency
Response
Commission
Plans
Service
Response
C/

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The Heart of Southern
Wine C.--
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
GENERAL FUND 001
LAND DEVELOPMENT 163
SALARIES & BENEFITS Total
1,551,291
1,412,468
1,766,881
354,413

25.09%
OPERATIONS & MAINTENANCE Total
118,612
167,470
107,300
(60,170)
-35.93%
INTERNAL SERVICE FUND ALLOCATIONS Total
376,616
474,679
565,874
91,195

19.21%
CAPITAL OUTLAY Total
0 10,100
0 (10,100)
-100.0%
Division Total
2,046,519
2,064,717
2,440,055
375,338

18.18%

PUBLIC WORKS - NPDES COMPLIANCE
SALARIES & BENEFITS Total
298,397
276,549
351,730
75,181

27.19%
OPERATIONS & MAINTENANCE Total
806,082
976,196
1,011,150
34,954

3.58%
CAPITAL OUTLAY Total
1,480
0 0
0 0.0%
Division Total
1,105,959
1,252,745
1,362,880
110,136

8.79%

PUBLIC WORKS - OLD TOWN MAINTENANC
SALARIES & BENEFITS Total
121,119
140,027
162,394
22,367

15.97%
OPERATIONS & MAINTENANCE Total
203,650
201,850
219,564
17,714

8.78%
Division Total
324,769
341,877
381,958
40,081

11.72%

PUBLIC WORKS - STREETS MAINTENANCE
SALARIES & BENEFITS Total
1,588,069
1,799,569
1,934,189
134,621

7.48%
OPERATIONS & MAINTENANCE Total
1,517,990
1,513,047
1,438,700
(74,347)
-4.91%
INTERNAL SERVICE FUND ALLOCATIONS Total
928,242
2,029,838
2,066,233
36,395

1.79%
CAPITAL OUTLAY Total
73,881
14,300
0 (14,300)
-100.0%
Division Total
4,108,181
5,356,754
5,439,122
82,368

1.54%

PUBLIC WORKS - TRAFFIC ENGINEERING
SALARIES & BENEFITS Total
541,752
606,910
619,850
12,940

2.13%
OPERATIONS & MAINTENANCE Total
208,954
331,955
224,880
(107,075)
-32.26%
Division Total
750,706
938,865
844,730
(94,135)
-10.03%

PUBLIC WORKS - TRAFFIC MAINTENANCE
SALARIES & BENEFITS Total
396,662
421,090
443,825
22,735

5.4%
OPERATIONS & MAINTENANCE Total
183,928
216,768
203,200
(13,568)
-6.26%
Division Total
580,590
637,857
647,025
9,168

1.44%
CIP PUBLIC WORKS 165
SALARIES & BENEFITS Total
2,611,317
3,009,061
3,099,908
90,847

3.02%
OPERATIONS & MAINTENANCE Total
43,249
76,000
70,700
(5,300)
-6.97%
INTERNAL SERVICE FUND ALLOCATIONS Total
396,901
467,671
553,456
85,785

18.34%
CAPITAL OUTLAY Total
0 45,000
0 (45,000)
-100.0%
Division Total
3,051,467
3,597,732
3,724,064
126,332

3.51%
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Annual Operating Budget 1 209

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GENERAL FUND 001
YHKRJ ivuAiiV I [IVHIV _r 167
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
CAPITAL OUTLAY Total
Division Total
DEVELOPMENT IMPACT FEES FUND 120
NON -DEPARTMENTAL 199
TRANSFERS Total
Division Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
1,336,150
1,625,700
1,667,422
41,722

2.57%
3,662,864
3,768,154
4,125,300
357,146

9.48%
270,466
294,438
443,104
148,666

50.49%
54,082
173,391
0 (173,391)
-100.0%
5,323,562
5,861,683
6,235,826
374,143

6.38%
6,814,690
11,670,277
6,346,573
(5,323,704)
-45.62%
6,814,690
11,670,277
6,346,573
(5,323,704)
-45.62%
MEASURE A FUND 170
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total 2,729,188 2,941,169 3,155,000 213,831 7.27% TRANSFERS Total 3,907,518 5,818,512 2,095,547 (3,722,965)-63.98% Division Total 6,636,706 8,759,681 5,250,547 (3,509,134)-40.06%

ANALYSIS/COMMENTS
Land Development:

Land Development expenditures are increasing by 18.18% due to a combination of higher Internal Service Fund Allocations and the calculated cost of living adjustments in accordance with the City's labor agreements, offset by reduced consulting costs.

Public Works:

Public Works division expenditures are projected to increase by 1.7% due primarily to a combination of the calculated cost of living adjustments and higher Internal Service Fund Allocations, offset by a reduction in consulting costs in the Traffic Engineering division.

CIP:

CIP division expenditures are increasing by 3.51% due to higher Internal Service Fund Allocations as a result of higher insurance premiums and technology costs.

Parks Maintenance:

Parks Maintenance expenditures are projected to increase by 6.38% due primarily to higher Internal Service Fund Allocations as a result of higher insurance premiums and technology costs.

Measure A and Development Impact Fee Funds:

Expenditures in these funds fluctuate each year based on the variability in the Capital Improvement Program and the projects supported by these funding sources.

LJ
210 1 Annual Operating Budget

PERSONNEL ALLOCATIONS

PUBLIC WORKS - LAND DEVELOPMENT
Administrative Assistant
Assistant Engineer II
Asst. Director of Public Works
Associate Civil Engineer
Associate Engineer I
Associate Engineer 11
Director of Public Works
Engineering Tech I
Management Analyst
Management Assistant
Principal Civil Engineer
Principal Management Analyst
Public Works Inspector II
Senior Administrative Assistant
Senior Management Analyst
Senior Management Analyst (Y-Rate)
Senior Office Specialist
Senior Public Works Inspector
Total

PUBLIC WORKS
Administrative Assistant
Asst. Director of Public Works
Associate Civil Engineer
Associate Engineer II
Custodian II
Custodian II (Y-Rate)
Director of Public Works
Field Supervisor - Trades
Landscape Inspector II
Lead Maintenance Worker
Lead Maintenance Worker -Electrician
Lead Maintenance Worker-HVAC
Maintenance Manager
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker II
Management Assistant
Management Assistant (Temporary)
Office Specialist II
Principal Management Analyst
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr) from
Prior Yr
-

0.20 -
(0.20)
-

1.00 1.00
-
-

0.25 1.00

0.75 1.00
-

1.00 1.00

1.00 1.00
-
(1.00)

1.00 1.00

1.00 -

0.15 0.15

0.15 -

1.00 1.00

1.00 -
-
-

1.00 1.00

0.60 0.60
-
(0.60)

1.00 -
-
-

0.10 0.10

0.10 -
-

0.90 0.90
-
-
-

0.20 0.20
-

1.00 -
(1.00)

1.00 -
-
-
-
-

1.00 1.00

1.65 0.75

0.75 -

8.50 1 7.95
1 9.10
1 1.15
-

0.20 -
(0.20)
-

0.30 -
(0.30)

1.00 1.00

1.00 -

1.00 1.00
-
(1.00)

0.05 0.10

0.20 0.10

0.05 -
-
-

0.40 0.40

0.40 -

0.10 0.15

0.15 -

0.20 0.20

0.20 -

3.00 3.00

3.00 -

0.25 0.10

0.10 -

0.05 0.05

0.05 -

0.83 0.85

0.85 -

0.05 0.05

0.10 0.05

3.00 4.00

7.00 3.00

2.00 2.00
-
(2.00)

0.75 0.75

0.35 (0.40)

1.00 -
-
-

0.68 -
-
-

0.35 0.35

0.35 -
L_J
Annual Operating Budget 1 211

Program Manager
Public Works Inspector II
Senior Administrative Assistant
Senior Civil Engineer
Senior Landscape Inspector
Senior Office Specialist
Senior Public Works Inspector
Senior Signal Technician
Signal Technician I
Street Maintenance Superintendent
Total

PUBLIC WORKS - CIP ADMINISTRATION
Administrative Assistant
Assistant Engineer I
Assistant Engineer II
Asst. Director of Public Works
Associate Civil Engineer
Associate Engineer II
Director of Public Works
Engineering Manager
Engineering Technician II
Principal Civil Engineer
Principal Management Analyst
Public Works Inspector II
Senior Administrative Assistant
Senior Civil Engineer
Senior Office Specialist
Senior Public Works Inspector
Senior Public Works Inspector (Y-Rate)
Supervising Public Works Inspector
Total

PARKS MAINTENANCE
Asst. Director of Public Works
Director of Public Works
Landscape Inspector II
Lead Maintenance Worker
Lead Maintenance Worker -Electrician
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker II
Management Assistant
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr) from
Prior Yr
-
-

1.00 1.00
-

0.10 0.10
-
-
-

0.20 0.20

1.00 1.00

1.00 -

0.20 0.20

0.20 -
-

1.00 1.00
-

0.35 0.25

0.25 -

2.00 2.00

2.00 -

1.00 1.00

1.00 -

19.31 1 20.05
1 20.50
1 0.45
-

0.60 -
(0.60)
-
-

1.00 1.00
-

2.00 2.00
-
-

0.25 -
(0.25)

3.00 1.00

1.00 -

3.00 3.00

3.00 -

0.25 0.25

0.25 -

1.00 1.00

1.00 -
-

1.00 -
(1.00)

1.00 1.00

1.00 -

0.45 0.45

0.45 -
-
-

0.60 0.60

1.00 1.00

1.00 -

1.00 -
-
-

1.00 2.00

2.00 -

1.00 -
-
-

1.00 1.00

1.00 -

13.70 14.55
1 14.30
1 (0.25)
-

0.10 -
(0.10)

0.10 0.10

0.10 -

0.50 0.50

0.50 -

2.00 2.00

2.00 -

0.25 0.40

0.10 (0.30)

0.95 0.95

0.95 -

1.00 2.00

1.00 (1.00)

1.00 1.00

1.00 -

0.25 0.25

0.25 -
212 1 Annual Operating Budget

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Office Specialist II
Park Attendant I
Park Attendant 11
Senior Landscape Inspector
Total

SERVICE LEVEL D
Maintenance Manager
Management Assistant
Principal Management Analyst
Total
Grand Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr) from
Prior Yr

0.18 -
-
-

1.00 2.00

2.00 -

2.00 1.00

1.00 -

0.50 0.50

0.50 -

9.73 10.80

9.40 (1.40)

0.15 0.15

0.15 -

0.20 0.20

0.20 -

0.05 0.05

0.05 -

0.40 0.40

0.40 -

51.64 53.75

53.70 (0.05)
*This decrease reflects o reallocation of 0.05 FTE to the Facilities division within the Internal Services Funds.

Ll
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Annual Operating Budget 1 213

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
214 1 Annual Operating Budget

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��

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The Temecula Police Department is tasked with ensuring the safety of our community while maintaining the outstanding quality of life we all enjoy. The City contracts with the Riverside County Sheriffs Department for Police services and maintains 117 sworn officers, 18 non -sworn officers Community Service Officers (CSOs), three Sheriff Service Officers (SSOs), plus an additional 22 administrative support positions. Temecula has two centrally located Police Substations, one in Old Town Temecula at the Civic Center and one in the Promenade Mall.

SERVICES
Police Administration
• Manage personnel and operations at two Substation locations, City Hall, and the Southwest Station. • Coordinate with Human Resources to ensure effective deployment of personnel. • Prepare annual budgets and ensure sufficient funds are allocated for equipment and operations. • Coordinate station logistics, ensuring tracking of all equipment, property and evidence. • Oversee law enforcement aspects of City -held special events.

Investigations/Special Teams
• Provide specialized enforcement related to gangs, narcotics, crime trends, vice, and quality of life issues. • Develop and implement anti -graffiti programs and operations. • Follow up on investigations initiated through patrol calls for service. • Supervise and perform compliance enforcement of sex registrants. • Develop and implement community outreach programs including crime prevention and youth education. • Prepare and perform business liaison programs and presentations. • Provide a safety plan for all public events, as well as safety planning for City buildings. • Work collaboratively with the Code Enforcements and Fire Departments to address various crimes and municipal code violations.

Traffic Enforcement
• Maintain the safe flow of traffic and perform investigations of traffic collisions. • Ensure the safety of Temecula streets through the enforcement of all traffic laws. • Work with Traffic Engineering to analyze traffic flow and assist with developing methods to achieve the safe and efficient movement of traffic on Temecula roadways. • Provide rapid deployment for critical incidents.
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Organizational Chart Expenditures by Category Personnel Performance Measures 216 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Patrol Services
• Utilize centralized, county -wide K9 Team to aid in the search of drugs, persons, and buildings. • Serve as first responders for criminal calls and calls for service. • Evaluate and report quality of life issues, which include graffiti, vandalism, and disturbing the peace. • Provide high visibility patrol throughout the City and interact with the community.

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Police include:

Police Administration
• Upgraded the Southwest Station Booking area to hold additional detainees and provide quicker processing. (Accountable & Responsive City Government)
• Completed various upgrades to the Southwest Station, including replacement of the rear sliding door with a metal double -door design with four large windows, and adding a new security keypad to secure the main door from the garage to the traffic bureau. (Safe & Prepared Community) Investigations/Special Teams
• The Robbery/Burglary Suppression Team (BRST) focused solely on investigating robberies and burglaries (vehicle, residential and commercial) occurring in the City. This included actively identifying robbery and burglary suspects, making arrests, and preparing cases for criminal filings. (Safe & Prepared Community) • The CORE Team conducted proactive patrol and directed enforcement to address the quality -of -life issues in the City, including illegal vending, massage parlor compliance, and panhandling. (Safe & Prepared Community) • The CORE Team established working relationships with business owners in the City and addressed various crimes and municipal code violations while educating employees on the laws. (Healthy & Livable City). • The CORE Team worked collaboratively with Code Enforcement and the Fire Department to address various crimes and municipal code violations and resolve specific problems throughout the City. (Healthy & Livable City). • The CORE Team worked with the Homeless Outreach Team to manage issues related to the homeless and transient community. (Healthy & Livable City)
Traffic Enforcement
• Continued the open dialog with Traffic Engineering to improve traffic safety in the new fiscal year. (Transportation Mobility & Connectivity)
• Continued to partner with non-profit agencies such as MADD, OTS, and DUITT to provide traffic safety presentations, DUI related enforcement and educational programs. (Safe & Prepared Community) • Continued to provide enforcement and education with the goal of reducing red light violators by 20%. (Transportation Mobility & Connectivity)
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0 Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 217

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Continued high -visibility enforcement with the goal of reducing street racing and noise pollution. (Transportation Mobility & Connectivity)
• Continued the partnership with TVUSD and School Resource Deputies to increase traffic safety in school zones.

The Motorcycle Enforcement Team will remain visible at Temecula schools during drop-off and pick-up times. (Transportation Mobility & Connectivity)
Patrol Services
• Focused on increasing the hours of operation for the Domestic Violence (DV) Team to provide more coverage and assistance with domestic violence calls during busy hours and relieve assigned patrol deputies from having to respond to these calls. (Healthy & Livable City)
• Expanded the Pechanga deputies' hours of operation to add a swing shift deputy to work the hours of 1500- 0300. This provided a dedicated deputy to respond to any calls for service happening at Pechanga Resort Casino.

Additionally, this allowed City deputies to stay in the areas they serve to handle calls and provide faster response times. (Healthy & Livable City)
Organizational Chart Expenditures by Category Personnel Performance Measures 218 1 Annual Operating Budget

City of Temecula
Q Fiscal Year 2024-2025
Annual Operating Budget

OBJECTIVES
Current fiscal year objectives from Police include:

Police Administration
• Remodeling the Southwest Station to add an additional office meeting room and individual office spaces. (Accountable & Responsive City Government)
• Replace the Southwest Station's old carpet with solid surface laminate flooring. (Accountable & Responsive City Government)
Investigations/Special Teams
• The Robbery/Burglary Suppression Team (BRST) will focus solely on investigating robberies and burglaries (vehicle, residential and commercial) occurring in the City of Temecula. This includes actively identifying robbery and burglary suspects, making arrests, and preparing cases for criminal filings. (Safe & Prepared Community) • The CORE Team will conduct proactive patrol and directed enforcement to address the quality -of -life issues in Temecula, including illegal vending, massage parlor compliance, and panhandling. (Safe & Prepared Community) • The CORE Team will establish working relationships with business owners in Temecula and address various crimes and municipal code violations while educating employees working at businesses on the laws. (Healthy & Livable City).
• The CORE Team will work with the city Homeless Outreach Team to manage issues related to the homeless and/transient community. (Healthy & Livable City).
• The Special Enforcement Team will continue to conduct specialized enforcement related to gangs, narcotics, and crime trends. (Safe & Prepared Community)
• The METRO Team will provide proactive patrols in the Old Town area and continue to work with Code Enforcement, Building & Safety, and the Fire Department to address business -related concerns and maintain a safe environment. (Safe & Prepared Community)
Traffic Enforcement
• Continue the open dialog with Traffic Engineering to improve traffic safety in the new fiscal year. (Transportation Mobility & Connectivity)
• Continue to partner with non-profit agencies such as MADD, OTS, and DUITT to provide traffic safety presentations, DU -related enforcement and educational programs. (Safe & Prepared Community) • Continue to provide enforcement and education with the goal of reducing red light violators by 20%. (Transportation Mobility & Connectivity)
• Continue high -visibility enforcement with the goal of reducing street racing and noise pollution. (Transportation Mobility & Connectivity)
• Continue the partnership with TVUSD and School Resource Deputies to increase traffic safety in school zones.

The Motorcycle Enforcement Team will remain visible at Temecula schools during drop-off and pick-up times. (Transportation Mobility & Connectivity)
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 219

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City of Temecula
Fiscal Year 2024-2025
The Heart of Southern Catifnr.,.,
W—Co vr, Annual Operating Budget
• Increase the number of high -visibility saturation patrols for FY2024-25. (Transportation Mobility & Connectivity) Patrol Services
• Continue collaboration and briefing training with the Community Behavioral Health Assessment Team (CBAT) to assist patrol deputies in utilizing best practices when dealing with persons in distress/crisis due to mental health issues. (Safe & Prepared City)
• Continue collaboration with CORE Team to effectively help homeless people within the City. Utilize all options and available resources as an alternative to incarceration. (Healthy & Livable City) • Promote continued education and ensure deputies receive specialized training to properly investigate a wide variety of crimes. (Healthy & Livable City)
6 Organizational Chart Expenditures by Category Personnel Performance Measures 220 1 Annual Operating Budget

Chris Durham
Captain/Temecula Police Chief
Police Administration Investigations/ Traffic Enforcement' Patrol Services Special Teams
Administrative School Resources
Support Detectives Officers Patrol Officers
Special
Clerical
Enforcement
Traffic Unit Patrol CSOs
Team
Training
Special Events
CORE Team
Logistics
Volunteers
METRO Team
Mall/Old Town
Substations
Gang Task Force
Sheriff Service
Burglary/Robbery
Officers
Suppression
Team

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EXPENDITURES BY CATEGORY
GENERAL FUND 001
POLICE 170
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
SALARIES & BENEFITS Total
117,922
111,497
0 (111,497)
-100.0%
OPERATIONS & MAINTENANCE Total
37,770,452
41,374,118
43,290,960
1,916,842

4.63%
INTERNAL SERVICE FUND ALLOCATIONS Total
621,875
427,881
608,372
180,491

42.18%
CAPITAL OUTLAY Total
168,775
125,880
75,000
(50,880)
-40.42%
Division Total
38,679,024
42,039,375
43,974,332
1,934,957

4.6%

ANALYSIS/COMMENTS
Police:

Police expenditures are projected to increase by 4.6% to reflect the contractual obligations between the City and Riverside County, who provides law enforcement services to the City, and higher Internal Service Fund Allocations.

Salaries and Benefits reflect a reduction due to the change in Part -Time Project positions to Sheriff's Support Officer positions to be provided by the County through the contract. Capital Outlay expenditures are decreasing due to a one-time purchase in the prior year of a failed motorcycle. r
222 1 Annual Operating Budget

PERSONNEL ALLOCATIONS
POLICE (Non -Contract Employees)
Fiscal Services Manager
Total
POLICE (Contract Employees)
Chief of Police
Lieutenant
Sergeant
Patrol Officers
Gang Task Force Officer
Mall Officers
Traffic Accident Investigators
Traffic Motorcycle Officers
K9 Officers
Special Enforcement Team Officers
Problem Oriented Policing Team Officers
Civic Center Deputy
Pechanga Deputy
School Resource Officers
Youth Action Team (YAT) Officer
Investigators
Total
Grand Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.15 0.15
-
(0.15)

1.00 1.00

1.00 -

5.00 5.00

5.00 -

15.00 15.00

15.00 -

42.90 40.70

40.70 -

1.00 1.00

1.00 -

4.00 4.00

4.00 -

5.00 5.00

5.00 -

12.00 12.00

12.00 -

1.00 -
-
-

5.00 18.00

18.00 -

12.00 -
-
-

1.00 1.00

1.00 -

1.00 1.00

1.00 -

5.00 5.00

5.00 -

1.00 1.00

1.00 -

7.00 7.00

7.00 -
118.90
1 116.70
1 116.70
1 -
119.05 1 116.85 1 116.70 1 (0.15)
*This decrease reflects a reallocation of 0.15 FTE to the Finance Department that previously supported the Police Department administration.

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Annual Operating Budget 1 223

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Fiscal Year 2024-2025
Annual Operating Budget
224 1 Annual Operating Budget

CITY OF TEMECULA

FIRE DEPARTMENT
.,
Annual Operating Budget 1 225

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The Temecula Fire Department maintains the highest levels of fire and rescue, Fire Marshal, Emergency Management and community involvement in order to provide the safety of both our residents and visitors of Temecula. The City of Temecula contracts with the CAL FIRE/Riverside County Fire Department for Fire services. The Temecula Fire Department provides Emergency Operation, Emergency Management, Fire Department and Fire Marshal services. Fire Department Emergency Operations provides comprehensive emergency services utilizing a highly trained work force, progressive technology, and modern equipment to provide fire and paramedic services.

The Fire Marshal's office in cooperation with the Fire Department is dedicated to conducting public information and education programs that emphasizes the prevention of fire to preserve life and create fire safety. The Fire department is expanding the education with the business community through the annual inspection program. This allows the department to collaborate with the business owners to ensure they are in compliance, and they can continue to operate in a safe environment.

SERVICES
Emergency Operations
• Serve as first responders for all risk emergency calls and public assist calls for service within the City of Temecula. • Provide CPR/AED, Health Care Provider, and First Aid certification training. • Oversee the Temecula Citizen Corps Emergency Response Team Program.

Emergency Management
• Enhance public protective actions and promote domestic preparedness through a comprehensive and effective emergency management program that will adequately mitigate, prepare for, appropriately respond to, and quickly recover from natural, technological, and terrorist -related emergencies that may impact the City of Temecula.
• Increase the capability of City staff, Incident Management Team (IMT) members, and community stakeholders to effectively respond to all -hazards event, and develop and coordinate with internal and external stakeholders in the execution of an Integrated Prepared Plan (IPP) that incorporates the training goals of the "whole community."
• Coordinate with various City agencies and volunteer groups to promote individual and family preparedness and readiness in support of department's "Disaster Ready— Disaster Resilient" strategic goal. • Establish and maintain the equipment, hardware, and software necessary to ensure Citywide interoperability of communications systems in support of first responder agencies, volunteer groups, and emergency operations.
• Coordinate with City departments, offices, agencies, and stakeholders in executing the functions as the hub for providing resource allocation to responding agencies during times of disaster or emergency. Serve as the central point of coordinating operational, administrative, and support needs of the City. Assist in the coordination and _F • n(D
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Organizational Chart Expenditures by Category Personnel Performance Measures 226 1 Annual Operating Budget

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
communication between response agencies and mutual aid coordinators during emergency response and recovery operations.
• Develop and implement required plans, support plans, and hazard specific appendices that support the response operations of the City in collaboration with the County and community stakeholders utilizing an all - hazards approach. Prioritize, scope, and implement projects that are designed to mitigate risk. Plan, train, and exercise public safety professionals to enhance their readiness to respond. • Provide oversight and guidance to the Temecula Citizen Corps (TCC) and their Emergency Response Team program.

Fire Marshal
• Perform annual and State mandated inspections to ensure fire and life safety compliance. • Educate the public in fire safety and prevention strategies.

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Fire include:

Emergency Operations
• Maintained five-minute response times to all calls for service. (Safe & Prepared Community) • Retained four -person staffing on all City engine and truck companies. (Safe & Prepared Community) • Continued CPR, First Aid, Stop the Bleed and Community Emergency Response Team (CERT) classes to the community in a safe environment. (Safe & Prepared Community) • Continued to train with the City's Emergency Operations manager and Center to be ready for an emergency incident within the City. (Safe & Prepared Community)
• Continued to work and train with cooperating agencies and to maintain good relationships for response to multi -jurisdictional incidents within the Temecula Valley. (Safe & Prepared Community) Emergency Management
• Increased the number of training and exercise opportunities for the Emergency Operations Center (EOC) Incident Management Team. The additional training increased the competence and capability of EOC responders in support of emergency incidents. (Safe & Prepared Community) Fire Marshal
• Continued inspections for all State Mandated regulated facilities governed by the State Fire Marshal on an annual basis for fire and life safety. (Safe & Prepared Community) • Continued working with the community to educate them on fire and life safety. (Safe & Prepared Community) . y
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 227

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

OBJECTIVES
Current fiscal year objectives from Fire include:

Emergency Operations
• Maintain five-minute response times to all calls for service. (Safe & Prepared Community) • Retain four -person staffing on all City engine and truck companies. (Safe & Prepared Community) • Continue CPR, First Aid, Stop the Bleed and Community Emergency Response Team (CERT) classes to the community in a safe environment. (Safe & Prepared Community) • Continue to train with the City's Emergency Operations manager and Center to be ready for an emergency incident within the City. (Safe & Prepared Community)
• Continue to work and train with cooperating agencies and to maintain good relationships for response to multi - jurisdictional incidents within the Temecula Valley. (Safe & Prepared Community) Emergency Management
• Begin the development of the City's first Continuity of Operations/Continuity of Government Plan to ensure that governance and essential functions continue to be performed before, during and after an emergency. The plan will be developed following the guidelines outlined within the FEMA Guide to Continuity of Government for State, Local, Territorial and Tribal Governments. (Safe & Prepared Community) • Begin the development of the EOC's cost recovery standards, resource ordering and tracking process for the EOC Logistics Section, enabling the proper documentation standards established by CalOES and FEMA are met.

This will ensure that the City has the ability to recover all potential reimbursement costs, post -emergency incident. (Safe & Prepared Community)
• Develop complete mitigation projects as approved within the Local Hazard Mitigation Plan (LHMP) to reduce or lessen the impact of identified hazards within the community and their impacts to residents and their livelihoods. (Safe & Prepared Community)
• Increase the capability and capacity of the Temecula Citizen Corp (TCC) program to ensure the ability to rapidly respond to emergencies and incidents. Develop and maintain CERT Training program to further enhance the community's resilience through education. (Safe & Prepared Community) • Provide additional inclusive training opportunities to the City's population by providing Community Emergency Response Team (CERT) Training in Spanish. (Safe & Prepared Community) Fire Marshal
• Restructure the current Fire fee schedule and create an annual inspection fee during the fee study process. (Safe & Prepared Community)
• Continue inspections for all State Mandated regulated facilities governed by the State Fire Marshal on an annual basis for fire and life safety. (Safe & Prepared Community) • Continue working with the community to educate them on Fire, Life and Safety. (Safe & Prepared Community) n •rM1
Organizational Chart Expenditures by Category Personnel Performance Measures 228 1 Annual Operating Budget

m�
John Crater
Division Chief/Temecula
Fire Chief
Emergency Emergency
Operations Fire Marshal Management
Fire M
Information . Rragram
Suppressionand Education Management
Emergency
Medical Planning and Training and
Services Engineering Exercises
All Risk
Community
Enforcement Engagement
Responses
and Outreach
Non -Response
Annual
Communications
Activities
Program
Temecula Inspection Emergency operations
Citizen Corps Services Center
Permit W
Issuance Planning

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EXPENDITURES BY CA
GENERAL FUND 001
FIRE 171
SALA

OPERATIONS

INTERNAL SERVICE FU

FIRE - FIRE -PARAMEDICS

OPERATIONS

FIRE - FIRE PREVENTION
SALA

OPERATIONS

INTERNAL SERVICE FU
EMERGENCY MANAGEMENT 115
SALA

OPERATIONS

INTERNAL SERVICE FU

EMERGENCY MANAGEMENT- FA

OPERATIONS

ANALYSIS/COMMENTS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
TEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
RIES & BENEFITS Total
143,113
148,727
178,847
30,120

20.25%
& MAINTENANCE Total
8,493,344
8,687,408
8,858,477
171,069

1.97%
ND ALLOCATIONS Total
346,418
532,602
513,129
(19,473)
-3.66%
CAPITAL OUTLAY Total
0 51,372
0 (51,372)
-100.0%
Division Total
8,982,875
9,420,109
9,550,453
130,344

1.38%
& MAINTENANCE Total
56,414
376,304
133,400
(242,904)
-64.55%
Division Total
56,414
376,304
133,400
(242,904)
-64.55%
RIES & BENEFITS Total
478,654
501,962
479,865
(22,097)
-4.4%
& MAINTENANCE Total
1,121,456
1,224,005
1,255,581
31,576

2.58%
ND ALLOCATIONS Total
296,540
192,179
210,235
18,056

9.4%
Division Total
1,896,650
1,918,146
1,945,681
27,535

1.44%
RIES & BENEFITS Total
252,941
171,768
186,806
15,039

8.76%
& MAINTENANCE Total
147,876
140,479
245,587
105,108

74.82%
ND ALLOCATIONS Total
139,565
222,571
279,043
56,472

25.37%
CAPITAL OUTLAY Total
9,413
29,000
5,000
(24,000)
-82.76%
Division Total
549,795
563,818
716,436
152,619

27.07%

IRVIEW FIRE
& MAINTENANCE Total
3,982
0 0
0 0.0%
Division Total
3,982
0 0
0 0.0%
Fire:

Fire department expenditures are projected to decrease by 0.7% due to an EMS Enhancement Grant in the Fire Paramedics division that will be reconciled at fiscal -year-end and rolled forward to FY24-25, offset by the contractual rates provided by the County, who contracts with the City to provide Fire Prevention and Suppression services.

Emergency Management:

Emergency Management reflects an increase of 27% due to a combination of the added cost of a Communications Maintenance Agreement, Temecula Citizen Corp funding transferred from Fire to Emergency Management, the calculated cost of living adjustments, and higher Internal Service Fund Allocations. 230 1 Annual Operating Budget

PERSONNEL ALLOCATIONS
FIRE (Non -Contract Employees)
Community Development Technician I -Fire
Community Development Technician II -Fire
Fire Inspector I
Management Analyst
Senior Community Development Technician
Total
FIRE (Contract Emolovees
Battalion Chief
Fire Captain
Fire Captain Medic
Fire Chief
Fire Engineer
Fire Engineer Medic
Fire Fighter II
Fire Fighter II Medic
Fire Safety Supervisor
Fire Safety Specialist
Fire Systems Inspector
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr
-
-

1.00 1.00

2.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -
-

1.00 -
(1.00)

4.00 1 4.00
1 4.00
1-

1.00 1.00

1.00 -

15.00 15.00

18.00 3.00

1.00 1.00

1.00 -

1.00 1.00

1.00 -

11.00 11.00

11.00 -

6.00 6.00

6.00 -

16.00 16.00

16.00 -

15.00 15.00

18.00 3.00

1.00 1.00

1.00 -

2.00 2.00

2.00 -

3.00 3.00

3.00 -

72.00 1 72.00
1 78.00
1 6.00

EMERGENCY MANAGEMENT
Director of HR/Risk Management 0.20 - - -
Management Analyst 1.00 - - -
Management Assistant - Limited Term 0.10 - - -
Senior Management Analyst - 1.00 1.00 Total 1.30 1.00 1.00 - Grand Total 77.30 1 77.00 1 83.00 1 6.00
Riverside County provides cost sharing for staffing at Fire Station No. 95, whereby the County pays for 4 positions in 2023-24 and 5 positions in 2024-25.

Per the negotiated schedule for CalFire employees, effective November 2024, the schedule for five personnel will decrease from a 72-hour workweek to a 66-hour workweek. An additional six fire positions will be added at Mid - Year to accommodate this schedule change.

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Annual Operating Budget 1 231

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Fiscal Year 2024-2025
Annual Operating Budget
232 1 Annual Operating Budget

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DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Non -Departmental is a cost center for general administrative expenditures such as the Retiree Medical Contribution, CaIPERS Replacement Benefit and Property Tax Administrative Fees. It also reflects Operating Transfers Out to the Capital Improvement Program and other City funds. 234 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
GENERAL FUND 001
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
0 (1,088,848)
(2,710,437)
(1,621,589)
148.93%
OPERATIONS & MAINTENANCE Total
1,166,180
733,866
678,000
(55,866)
-7.61%
TRANSFERS Total
36,953,675
22,058,446
9,913,492
(12,144,954)
-55.06%
Division Total
38,119,856
21,703,464
7,881,055
(13,822,409)
-63.69%

ANALYSIS/COMMENTS
Non -Departmental:

Non -Departmental expenditures are projected to decrease due to the large one-time transfer in 2022-23 to fully pay off the Civic Center ($13,425,327) and Margarita Recreation Center loans ($5,316,429), the last of the two transfers to the Community Reinvestment Program Fund ($7 million), a $7.25 million payment towards the CalPERS unfunded pension liability, and a contribution to the City's Pension Trust ($2 million). 2023-24 expenditures include the continuation of the City's Debt/Liability Paydown Strategy, with the Transfer of $3,254,000 to pay off the Other Post -Employment Benefits (OPEB) unfunded liability, an additional contribution of $14,453,003 towards the City's unfunded Pension liability, and another $2 million contribution to the City's Pension Trust. Also reflected in the Salaries and Benefits category is the anticipated CalPERS employer contribution savings resulting from the previous $21.8 million payment towards the unfunded Pension liability. 2024-25 expenditures include the continued paydown of the City's unfunded pension liability of $7,913,492, combined with the annual $1.5 million contribution to the Fire Facility Acquisition Fund and a $500,000 transfer to the Capital Improvement Program Fund for the Comprehensive General Plan Update project.

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Annual Operating Budget 1 235

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Fiscal Year 2024-2025
Annual Operating Budget
236 1 Annual Operating Budget

CITY OF TEMECULA

TEMECULA COMMUNITY

SERVICES DISTRICT
Annual Operating Budget 1 237

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MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Provide programs that educate, entertain, and enrich the community. Host exceptional special events that foster a sense of community and pride for our residents and raise the City's profile as a tourism destination. Arrange for services and programs to support at -risk populations, including seniors, veterans, teens, and those with special needs.

SERVICES
Community Services
• Plan, program and implement a wide variety of leisure services and contract classes for residents of all ages and abilities.
• Participate in the Capital Improvement Program with projects that include developing new and/or improving existing parks and recreational facilities.
• Reserve and program numerous facilities, including the Community Recreation Center, Temecula Community Center, Temecula Skate Park, Margarita Recreation Center, Patricia H. Birdsall Sports Park, Jefferson Recreation Center, Ronald H. Roberts Temecula Public Library, The Sports Ranch at Sommers Bend and Citywide park shelters.
• Create multi -media Community Outreach collateral to increase public awareness of Community Services programs, facilities, and events.

Recreation
• Provide a variety of recreational and competitive sporting opportunities Citywide. • Provide an all-inclusive year-round aquatics program. • Program, reserve and maintain the sports fields, pools, courts, and rinks for recreation and competitive leagues and tournaments.

Citywide Events
• Organize signature City events such as the Easter Egg Hunts, Fourth of July celebration, Santa's Electric Light Parade, Rod Run, and Winterfest Events in Old Town with the seasonal Ice Rink. • Provide free family activities during the summer, including the concert series. • Implement regional events, including rebranded ArtFest, New Year's Eve Drop and Temecula CultureFest. • Provide co-sponsorship of funds or in -kind services to special events.

Arts and Culture
• Enrich, educate, and entertain our community by providing cultural experiences through the fine and performing arts.
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Organizational Chart Expenditures by Category Personnel Performance Measures 238 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Continue to strive for excellence by bringing in professional artists and continuing the traditional and unique programming through "Temecula Presents."
• Partner with local schools and studios to offer enhanced artistic and cultural experiences to youth. • Serve as a significant cultural asset to the local and regional community. • Enrich, educate, and entertain the community by providing experiences in historical preservation and cultural learning.
• Supplement public education through use of traveling exhibits, historical walking tours, museum tours, and history contests.

Human Services
• Focus on enrichment, recreation, education, employment and resources that support youth, young adults, persons with disabilities, senior citizens, and at -risk populations. • Establish opportunities that better engage youth in student based advisory boards which promote community and civic involvement.
• Provide leadership development and training for youth and young adults. • Offer health and wellness education and social programs for seniors. • Provide resources, education and programs that are vital to youth, young adults, at -risk individuals, persons with disabilities and senior citizens to lead a healthy, productive, and self-sufficient quality of life. • Build new and expand current partnerships that improve the overall quality and coordination of services and programs.
• Provide training among City staff and local key constituencies that serve persons with disabilities. • Coordinate Homeless Outreach efforts with staff, community partners, businesses, and public safety in support of the City's Responsible Compassion initiative.
• Provide outreach to the City's military and veteran community.

Administration
• Support City strategic initiatives that enhance community partnerships, optimize utilization of resources, and advance the mission of the organization.
• Participate in the Capital Improvement Program with projects that include developing new and/or improving existing parks and recreational facilities.
• Provide library services including collections that include books, periodicals, DVDs, CDs and resource data bases geared for adults, teens, and children; provide resources via a partnership between the Temecula Valley Unified School District, and Law Library Services via a partnership with the Riverside County Law Library. 1{.L� n�
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 239

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Temecula Community Services District include:

Community Services
• Promoted and grew Adult Kickball League on Tuesday evening at The Sports Ranch at Sommers Bend. (Healthy & Livable City)
• Developed a pilot program at the Margarita Recreation Center to offer a Water Safety Module, which offered reduced -cost swim lessons, in collaboration with Temecula Elementary School, as part of their summer program. (Healthy & Livable City)
Recreation
• Established programming for leagues, rentals and tournaments at Ronald Reagan Sports Park's newly renovated hockey rink. (Healthy & Livable City)
• Established programming for leagues, rentals and tournaments at Upper South's newly constructed pickleball complex. (Healthy & Livable City)
• Opened the new Margarita Recreation Center and program multi -generational classes inclusive of all abilities. (Healthy & Livable City)
• Continued to offer high quality, safe, and engaging classes and activities while investing in staff development and training to build our workforce for the future. (Healthy & Livable City) • Continued to innovate our classes and activities at the Community Recreation Center, especially within the Day Camp Program to keep our old traditions but also build on new opportunities to offer dynamic, community driven, classes and programs. (Healthy & Livable City)
• Planned programming for the new aquatic facility at the new Margarita Recreation Center. (Healthy & Livable city)
Citywide Events
• Recommended new events for Old Town Temecula due to space limitations. (Healthy & Livable City) • Provided two new Community Special Events. (Healthy & Livable City) • Worked closely with the Riverside Sheriff's Office on Community Special Events to ensure the safety of all staff, spectators, and participants. (Healthy & Livable City)
Arts and Culture
• Provided Public Art opportunities with utility boxes and mural locations. (Economic Prosperity) Human Services
• Expanded the Summer Food Service Program to add a secondary site at Rotary Park, to provide free or reduced cost meals to eligible children in the City. (Equity)
Organizational Chart Expenditures by Category Personnel Performance Measures 240 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Expanded Human Services programs to the Margarita Recreation Center and promoted diversity of programs that meet the unique needs of the area's demographic. (Equity) • Completed the Mary Phillips Senior Center building renovations. (Healthy & Livable City) • Completed the Mary Phillips Senior Center outdoor shuffleboard court. (Healthy & Livable City) • Collaborated with Riverside University Health System (RUHS) to provide a full-time Mobile Crisis Management Team to support Homeless Outreach Services, specifically for those suffering from mental health disorders. (Healthy & Livable City)
• Expanded programming to City veteran population with increased workshops, events, and other valuable workforce education and training opportunities. (Equity) Administration
• Continued to seek grant funding to increase recreation opportunities for underserved populations and address funding gaps within the department. (Accountable & Responsive City Government) • Continued to implement recommendations from the Community Services Master Plan. (Healthy & Livable City) • Continued to partner with Public Works to complete replacements of identified park playgrounds. (sustainable & Resilient City)
• Worked with Community Services managers to accurately project budget needs and minimize variances. (Accountable & Responsive City Government)
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 241

OBJECTIVES
Current fiscal year objectives from Temecula Community Services District include:

Community Services
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Develop a Water Safety Program within the next year for children in grades K-3rd. This is very important as the Centers for Disease Control and Prevention lists drowning as the leading cause of death of children in children ages 1-4, and the second leading cause of death for children ages 5-14. This will be a five-year goal, where programming will be added each year thereafter for additional age groups and for parents. (Safe & Prepared Community)
• Finalize and release the new TCSD Marketing & Media Guide which is intended to be used in all marketing material produced in each division. This will create consistency across all divisions and safeguard our brand's reputation. (Healthy & Livable City)
• Update, refresh and monitor TCSD's division webpages to ensure each page provides our community with the most up-to-date information. (Accountable & Responsive City Government) • Enhance and expand Teen Zone offerings by creating a weekly home school day and providing local excursions to increase teen participation. (Equity)
• Launch new Summer Day Camp (Camp Soar) at the Margarita Recreation Center to serve the unmet need at the CRC. (Healthy & Livable City)
Recreation
• Create a Water Safety Program with different segments geared toward all ages and abilities. Once developed, aquatics staff will take this program to local schools, and other groups requesting water safety training. (Healthy & Livable City)
• Plan, program, and operate a year-round aquatics program with a variety of classes and activities for a range of ages and abilities, including children, adults, seniors, and special needs populations at the MRC pool. (Healthy & Livable City)
• Continue to establish programming for leagues, rentals, and tournaments at Ronald Reagan Sports Park's newly renovated hockey rink. (Healthy & Livable City)
• Establish programming for public use of the new pickleball complex at Ronal Reagan Sports Park. (Healthy & Livable City)
• Design a new route for the annual Color Run, due to various renovations taking place at Ronald Reagan Sports Park and the Community Recreation Center. (Healthy & Livable City) • Launch new Summer and Spring active outdoor activities for seniors through the Shuffleboard Program. (Healthy & Livable City)
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Organizational Chart Expenditures by Category Personnel Performance Measures 242 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Citywide Events
• Provide safe and family -friendly community events for all residents and visitors. (Healthy & Livable City) • Work closely with the Riverside Sheriff's Office on Community Special Events to ensure the safety of all staff, spectators, and participants. (Safe & Prepared Community) Arts and Culture
• Promote arts education and creativity through performance and visual arts. (Healthy & Livable City) • Develop strategic partnerships to increase area awareness about the Community Theater and its productions. (Healthy & Livable City)
• Add additional Public Art opportunities, including utility boxes and mural locations. (Healthy & Livable City) Human Services
• Expand Jr STEM Camp to two sessions in the summer to give more opportunities for innovation and creativity to the youth in the City. (Equity)
• Develop programs to provide more in-depth information and valuable experiences, such as CPR certifications and facility tours to the youth throughout workforce programs. (Equity) • Participate in the 2025 Point -In -Time Count and show a reduction on the City's incidence of homelessness by continuing to provide outreach and connect individuals to appropriate resources for stabilization. (Healthy & Livable City)
• Conduct a City -focused homeless census to gather data that will help connect individuals experiencing homelessness in the City with shelters and align local resources to reduce the City's incidence of homelessness. (Healthy & Livable City)
• Expand the Summer Food Service Program (SFSP) to serve meals at the Margarita Recreation Center five days a week, and continue to maintain SFSP service at Rotary Park. (Equity) • Expand Human Services and Inclusion programs at the Magarita Recreation Center and promote diversity of programs that meet the unique needs of the area's demographic. (Equity) • Collaborate with public and private agencies to create opportunities for young adults with disabilities who are transitioning into the workforce. (Equity)
• Collaborate with the Department of Emergency Management to address the need to reach underserved populations during a disaster or other emergency preparedness situations. (Safe & Prepared Community) • n
Organizational Chart Expenditures by Category Personnel Performance Measures
Annual Operating Budget 1 243

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Administration
• Continue to seek grant funding to increase recreation opportunities for underserved populations and address funding gaps within the department. (Accountable & Responsive City Government) • Continue to implement recommendations from the Community Services Master Plan. (Healthy & Livable City) • Continue to partner with Public Works to complete replacements of identified park playgrounds. (Sustainable & Resilient City)
• Work with Community Services managers to accurately project budget needs and minimize variances. (Accountable & Responsive City Government)
• Promote Little Sprouts Seed Library. In cooperation with Vlada's Seeds of Life and sponsored by the Friends of the Temecula Libraries, this provides free, organic seeds to encourage families to grow a home garden and to educate children about nutrition and sustainable gardening. (Healthy & Livable City) • Begin new summer program, Lunch at the Library, pop-up at MRC. Library staff will present story times with related activities for youth from low-income families and free books and meals during summer when children are not receiving free lunches at school. (Equity)
• Promote Teen Teaching Tech program in partnership with the Heart of Temecula Leo Club. This is a cross generational program where teens provide adults/seniors with one-on-one tutoring for electronic devices and provide community service hours towards graduation requirements. (Equity) • Continue partnership with Riverside County Law Library to provide Temecula Law Resource Center, which offers free legal assistance and legal resources in the library, as well as free programs on topics like estate planning, landlord/tenant relations, and more. (Equity)
• Collaborate with TVUSD to reopen the Technology and Homework Center. The Homework Center, when properly staffed by TVUSD personnel, provides 22 computers and peer tutors who offer free tutoring and homework assistance to K-12 students, five days a week. Peer tutors then earn volunteer service hours towards graduation requirements. (Healthy & Livable City)
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Organizational Chart Expenditures by Category Personnel Performance Measures 244 1 Annual Operating Budget

Erica Russo
Director of Community Services
Community
Recreation
Special Events
Arts & Culture
Services
Contract Services
Sports
Signature Events
Community
Theater
FacilityRentals
Aquatics
q
Community
Events
Cultural Arts
outreach &
Events
Recreation
Programming
History Museum
Parks and Fields
�r
Sister Cities
Public Art
Human Services
Administration
Seniors and Park and Facility
Active Adults Development
Inclusion Services Strate is and
Master Planning
Homeless
Outreach
Library Services
College and
iii
City & Regional
Career
Initiatives
Preparation
Support
Veterans
Outreach
C/

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
TEMECULA COMMUNITY SERVICES DISTRICT FUND 190

CITYWIDE OPERATIONS
SALARIES & BENEFITS Total
8,885,353
10,247,306
11,850,307
1,603,000

15.64%
OPERATIONS & MAINTENANCE Total
3,144,202
4,120,420
4,088,155
(32,265)
-0.78%
INTERNAL SERVICE FUND ALLOCATIONS Total
2,272,868
2,398,367
2,724,332
325,965

13.59%
CAPITAL OUTLAY Total
0 37,926
0 (37,926)
-100.0%
TRANSFERS Total
0 37,706
0 (37,706)
-100.0%
Department Total
14,302,423
16,841,725
18,662,794
1,821,069

10.81%
CITYWIDE OPERATIONS - r%fi41NTr
SALARIES & BENEFITS Total
689,616
0 0
0 0.0%
OPERATIONS & MAINTENANCE Total
1,127,863
0 0
0 0.0%
Division Total
1,817,479
0 0
0 0.0%
TCSD SERVICE LEVEL "B" STREET LIGHTS FUND 192
OPERATIONS 180
OPERATIONS & MAINTENANCE Total
312,080
472,000
484,000
12,000

2.54%
TRANSFERS Total
200,000
200,000
200,000
0 0.0%
Division Total
512,080
672,000
684,000
12,000

1.79%
TCSD SERVICE LEVEL "C" ZONES (FUND 501-529)
OPERATIONS 180
OPERATIONS & MAINTENANCE Total
1,424,849
1,591,472
1,592,584
1,112

0.07%
TRANSFERS Total
19,954
451,700
0 (451,700)
-100.0%
Division Total
1,444,803
2,043,172
1,592,584
(450,588)
-22.05%
TCSD SERVICE LEVEL "D" REFUSE/RECYCLING FUND 194
OPERATIONS 180
SALARIES & BENEFITS Total
78,663
79,985
84,022
4,037

5.05%
OPERATIONS & MAINTENANCE Total
9,363,712
10,391,804
10,814,650
422,846

4.07%
Division Total
9,442,375
10,471,789
10,898,672
426,883

4.08%

OPERATIONS - DEPARTMENT OF CONSERVATION GRANT
OPERATIONS & MAINTENANCE Total
0 8,000
5,000
(3,000)
-37.5%
Division Total
0 8,000
5,000
(3,000)
-37.5%
OPERATIONS - SB 1383 CAL RECYCLE GRANT
OPERATIONS & MAINTENANCE Total
0 159,957
127,037
(32,920)
-20.58%
Division Total
0 159,957
127,037
(32,920)
-20.58%
TCSD SERVICE LEVEL "R" STREET/ROAD MAINT FUND 195
OPERATIONS 180
OPERATIONS & MAINTENANCE Total
107
10,200
10,425
225

2.21%
Division Total
107
10,200
10,425
225

2.21%
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246 1 Annual Operating Budget

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
TCSD SERVICE LEVEL'T' LAKE PARK MAINT. FUND 196
OPERATIONS 180
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
Division Total
TEMECULA LIBRARY FUND 197
OPERATIONS 180
OPERATIONS & MAINTENANCE Total
INTERNAL SERVICE FUND ALLOCATIONS Total
CAPITAL OUTLAY Total
Division Total

OPERATIONS - MAINTENAI
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
Division Total

ANALYSIS/COMMENTS
12,863
13,805
14,601
796

5.76%
295,365
275,200
303,100
27,900

10.14%
308,228
289,005
317,701
28,696

9.93%
196,376
260,462
260,462
0 0.0%
329,860
427,521
446,566
19,045

4.45%
30,829
0 0
0 0.0%
557,065
687,983
707,028
19,045

2.77%
209,877
225,739
251,675
25,936

11.49%
301,890
360,905
386,408
25,503

7.07%
511,767
586,644
638,083
51,439

8.77%
Citywide Operations:

TCSD Operational expenditures reflect an increase of 10.81% due to the calculated cost of living adjustment per the City's labor agreements and higher Internal Service Fund Allocations due to increased insurance premiums and technology costs.

Service Level B:

Service Level B Expenditures reflect an increase of 1.79% due to the allocation of consulting costs.

Service Level C:

Service Level C expenditures reflect a decrease of 22.05% due to the prior year transfer out to the Capital Improvement Program Fund.

Service Level D:

Service Level D expenditures reflect an increase of 3.67% due to increasing waste hauling rates resulting from the contractually obligated consumer price index adjustments to keep pace with inflation, offset by reductions in Operations and Maintenance related to grant programs.

Service Level R:

Service Level R expenditures reflect an increase of 2.21% due to the allocation of consulting costs.

Service Level L:

Service Level L expenditures reflect an increase of 9.93% due to higher utilities and rehabilitation costs associated with the Harveston Lake Park.

Library:

Library expenditures reflect an increase of 5.53% due primarily to the calculated cost of living adjustment per the City's labor agreements and higher Internal Service Fund Allocations due to increased insurance premiums and technology costs.

Annual Operating Budget 1 247

PERSONNEL ALLOCATIONS

PARKS AND RECREATION
Aquatics Coordinator
Aquatics Supervisor I
Aquatics Supervisor 11
Assistant Director of Community Services
Community Services Assistant
Community Services Coordinator I
Community Services Coordinator II
Community Services Manager
Community Services Specialist 1/11
Community Services Superintendent
Community Services Supervisor I
Community Services Supervisor II
Community Services Supervisor 1/11
Custodian 11
Custodian 11 (Y-Rate)
Director of Community Services
Field Supervisor -Code Enforcement
Field Supervisor -Trades
Landscape Inspector II
Lead Maintenance Worker -Electrician
Lead Maintenance Worker -Facilities
Lead Maintenance Worker-HVAC
Maintenance Manager
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker I - Facilities
Maintenance Worker II - Facilities
Management Aide 11
Management Assistant
Multimedia Coordinator
Multimedia Specialist 1/11
Office Specialist 11
Principal Management Analyst
Senior Landscape Inspector
Senior Recreation Leader
Theater Technical Assistant
Theater Technical Coordinator I
Theater Technical Coordinator II
Theater Technical Specialist II
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

1.00 1.00
-
(1.00)

2.00 1.00
-
(1.00)

1.00 2.00
-
(2.00)
-
-

1.00 1.00

1.00 1.00
-
(1.00)

2.00 2.00

2.00 -

2.00 4.00

3.00 (1.00)

9.00 9.00

9.00 -

1.00 -

1.00 1.00

2.00 2.00

1.00 (1.00)

4.00 4.00

5.00 1.00

2.00 3.00

6.00 3.00
-
-

1.00 1.00

0.60 1.20

1.10 (0.10)

0.60 -
-
-

1.00 1.00

1.00 -

0.05 0.05

0.05 -

0.55 0.50

0.50 -

0.20 0.20

0.20 -
-

0.10 0.40

0.30 OAS

0.10 0.10
-

0.50 0.50

0.50 -

0.02 -
-
-

0.35 0.35

0.30 (0.05)

0.20 -
-
-

1.50 1.00

0.45 (0.55)
-

1.50 1.50
-

1.00 -
-
-

1.00 1.00

1.00 -

1.00 2.00

2.00 -

1.00 -
-
-

1.00 1.00

1.00 -

1.00 1.00

1.00 -

0.19 0.20

0.20 -

1.00 -
-
-

1.00 -
-
-
-

1.00 1.00
-

1.00 1.00
-
(1.00)
-
-

1.00 1.00

41.91 1 42.70
1 42.30
1 (0.40)
248 1 Annual Operating Budget

SERVICE LEVEL L
Maintenance Superintendent
Total

LIBRARY
Custodian II
Custodian II (Y-Rate)
Field Supervisor -Trades
Landscape Inspector II
Lead Maintenance Worker
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker I - Facilities
Maintenance Worker II - Facilities
Senior Landscape Inspector
Total
Grand Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.05 0.05

0.05 -

0.05 1 0.05
1 0.05
1-

0.15 0.30

0.30 -

0.15 -
-
-

0.10 0.10

0.10 -

0.10 0.10

0.10 -

0.25 0.30

0.30 -

0.10 0.10

0.10 -

0.35 -
-
-

0.20 -

0.25 0.25
-

0.35 0.35
-

0.10 0.10

0.10 -

1.50 1 1.35
1 1.60
1 0.25

43.46 I 44.101 43.951 (0.15)
*This decrease reflects a reallocation of 0.15 FTE to the Facilities division within the Internal Services Funds.

Annual Operating Budget 1 249

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
250 1 Annual Operating Budget

CITY OF TEMECULA

INTERNAL SERVICE FUNDS
Annual Operating Budget 1 251

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Insurance

EXPENDITURES BY CATEGORY
INSURANCE FUND 300
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
Division Total

ANALYSIS/COMMENTS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
176,376 205,073 207,956 2,883 1.41%
1,850,294 2,723,736 2,907,213 183,477 6.74%
2,026,669 2,928,809 3,115,169 186,360 6.36%
Insurance:

The Insurance accomplishments and objectives are reflected in the Human Resources Department summary, under the Risk Management division.

Insurance expenditures are projected to increase by 6.36% due to higher insurance premiums and the calculated cost of living adjustment in accordance with the City's labor agreements, offset by a reduction in anticipated legal services.

PERSONNEL ALLOCATION

INSURANCE
Director of HR/Risk Management
Management Analyst
Management Assistant - Limited Term
Management Assistant (Confidential)
Senior Management Analyst
Total
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.20 0.25

0.25 -

0.40 -
-
-

0.25 -
-
-
-

0.30 0.10
(0.20)
-

0.40 0.45

0.05 0.85
1 0.95
1 0.80
1 (0.15)
*This decrease reflects a reallocation of 0.15 FTE to the Human Resources Department. 252 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Workers' Compensation

EXPENDITURES BY CATEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
WORKERS' COMPENSATION FUND 305
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
176,375
205,583
193,674
(11,909)
-5.79%
OPERATIONS & MAINTENANCE Total
401,729
344,782
376,062
31,280

9.07%
Division Total
578.104
550.365
569.735

19.370

3.52%

ANALYSIS/COMMENTS
Workers' Compensation
The Workers' Compensation accomplishments and objectives are reflected in the Human Resources Department summary, under the Risk Management division.

Workers' Compensation expenditures are projected to increase by 3.52% due to higher insurance premiums.

PERSONNEL ALLOCATION

WORKERS' COMPENSATION
Director of HR/Risk Management
Management Analyst
Management Assistant - Limited Term
Management Assistant (Confidential)
Senior Management Analyst
Total
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

0.20 0.25

0.25 -

0.40 -
-
-

0.25 -
-
-
-

0.30 -
(0.30)
-

0.40 0.45

0.05 0.85
1 0.95
1 0.70
1 (0.25)
*This decrease reflects o reallocation of 0.25 FTE to the Human Resources Department.

Annual Operating Budget 1 253

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Vehicles and Equipment

EXPENDITURES BY CATEGORY
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
VEHICLES AND EQUIPMENT FUND 310
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total
380,695
0 0
0 0.0%
CAPITAL OUTLAY Total
600
721,879
335,000
(386,879)
-53.59%
Division Total
381,295
721,879
335,000
(386,879)
-53.59%

ANALYSIS/COMMENTS
Vehicles and Equipment:

Vehicles and Equipment expenditures include the replacement of several vehicles and heavy equipment, all of which have reached the end of their useful lives. A list of the replacement items can be found in the list of Consolidated Capital Outlay, located in Appendix B.
77 14;
254 1 Annual Operating Budget

a
Information Technology

DEPARTMENT OVERVIEW

MISSION
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Information Technology and Support Services (ITSS) is charged with providing the highest quality of leadership, support, and essential services to the organization's operating departments to maintain service levels necessary to efficiently and effectively meet all departmental program requirements at the Civic Center and off -site facilities.

These services include Geographic Information Systems (GIS), Enterprise Applications, Media Services, Network Infrastructure, Tech Support, and Support Services. ITSS oversees 500+ electronic devices, network infrastructure, and 500+ user accounts at the Civic Center and 20+ offsite facilities Citywide. There are currently over 35 business application systems administered and supported by staff. In addition, Media Services oversees social media and E- Government services, and produces original video content for direct communications with residents.

SERVICES
Information Technology and Support Services
• Provide maintenance and IT support to City staff, its facilities, and the public on all network functions, which support the City's website, security systems, communications, databases, and applications. • Provide technical support, manage applications, and assess needs to assist in business process analysis. • Provide public and staff access to the City's online application for generating maps and conducting geographic analysis.
• Maintain and support the City's website and utilize social media and E-Government services to provide official information to the public.
• Provide technical support for City emergency operations and emergency communications.

Support Services
• Provide consistent, resourceful, and efficient customer service to the public by professionally handling phone calls and/or by servicing the needs of the visiting public. • Provide central printing services for Citywide departments and off -site facilities, mailroom services, and auxiliary services (laminating, folder/inserter, wide -format printing, binding). • Manage the Canon copier lease/maintenance/replacement for the Civic Center and off -site facilities, including the Library.
• n
Organizational Chart Expenditures by Category Personnel Performance Measures
Annual Operating Budget 1 255

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

ACCOMPLISHMENTS
Prior fiscal year accomplishments from Information Technology include:

Information Technology and Support Services
• Offered enhanced communication to the residents, businesses, and visitors of the City through the redesign of the City's website. (Accountable & Responsive City Government) • Expanded service offerings including Wi-Fi, audiovisual equipment, and security systems, to the residents of Temecula at newly constructed or renovated parks including the Margarita Recreation Center and the Community Recreation Center. (Accountable & Responsive City Government) • Ensured staff ability to serve the public efficiently through the lifecycle replacement of staff workstations and equipment. (Accountable & Responsive City Government)
• Maintained a resilient and secure network through the lifecycle replacement of networking equipment at City Hall and off -site locations. (Accountable & Responsive City Government) • Improved reliability of the City's critical infrastructure through the lifecycle replacement of the Civic Center Uninterruptible Power Supply (UPS). (Accountable & Responsive City Government) Support Services
• Offered increased reliability and improved staff efficiency through the life cycle replacement of City copiers. (Accountable & Responsive City Government)
• Coordinated managed print services for all public and staff copy machines throughout the Civic Center and all off -site facilities. (Accountable & Responsive City Government) • Provided mail room, copy -center, and related services (large format printing, laminating, folding/inserting, binding, etc.) for all City departments and off -site facilities. (Accountable & Responsive City Government) i� n �-
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Organizational Chart Expenditures by Category Personnel Performance Measures 256 1 Annual Operating Budget

OBJECTIVES
Current fiscal year objectives from Information Technology include:

Information Technology and Support Services
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
• Ensure City residents have access to secure, reliable, state-of-the-art technology at the Ronald H. Roberts Temecula Public Library through the replacement of audiovisual equipment in the conference center. (Accountable & Responsive City Government)
• Deliver enhanced reliability of City systems through the lifecycle replacement of the Security System Storage Area Network. (Safe & Prepared Community)
• Ensure staff efficiency with improvements to the stability, security, and speed of remote access through software and hardware improvements to the City's virtual infrastructure. (Accountable & Responsive City Government)
• Offer improved resilience of City's operations through the planning and implementation of disaster recovery and business continuity. (Accountable & Responsive City Government) • Enable maximum staff productivity and security by ensuring that applications are kept current, and that infrastructure is patched appropriately. (Accountable & Responsive City Government) Support Services
• Offer increased reliability and improved staff efficiency through the lifecycle replacement of the paper folder/inserter. (Accountable & Responsive City Government) • Coordinate managed print services for all public and staff copy machines throughout the Civic Center and all off -site facilities. (Accountable & Responsive City Government) • Provide mail room, copy -center, and related services (large format printing, laminating, folding/inserting, binding, etc.) for all City departments and off -site facilities. (Accountable & Responsive City Government) i� n �-
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Organizational Chart Expenditures by Category Personnel Performance Measures Annual Operating Budget 1 257

Michael Heslin
Director of Information Systems
Enterprise
Geographic
Support
Media Services
Application
Information
Services
Tech Support
Infrastructure
Services (EAS)
Systems (GIS)
Website &
Social
Workflow
Analysis &
Copy Center
Help Desk
Network
FNetworking
Development
Mapping
Administration
Television
Station
Database
GIS Application
Mailroom
Computer
System
FManagement
Administration
Development
Services
Support
Administration
Media
Services
Application
Training &
Copier &
Printer
Inventory
Telecom
Support
Support
Support
Management
Management
Audio Visual
Report
Data Collection
Civic Center
Reception
Public Safety
Security
Production
Development
& Maintenance
Services
Support
Systems
Graphic Design
End User
Training
Database
Administration
Print Services
Library
Technology
Security
Cameras
Support
MEOW
Aerial Video &
Mobile Device
Web & Spatial
Shipping &
Asset Life
Cycle
Cybersecurity
Photography
Management
Data Services
Receiving
Management
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURES BY CATEGORY
2023-24
2024-25
%
2022-23
Current
Proposed
Increase/
Increase/
Actuals
Budget
Budget
(Decrease)
(Decrease)
INFORMATION TECHNOLOGY FUND 320
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
2,059,660
2,247,353
2,442,290
194,937

8.67%
OPERATIONS & MAINTENANCE Total
1,982,306
3,253,314
3,801,804
548,490

16.86%
INTERNAL SERVICE FUND ALLOCATIONS Total
2,660
2,660
2,660
0 0.0%
CAPITAL OUTLAY Total
23,360
125,000
24,000
(101,000)
-80.8%
TRANSFERS Total
0 0
1,798,615
1,798,615
100.0%
Division Total
4,067,986
5,628,327
8,069,369
2,441,042

43.37%
GIS-GEOGRAPHIC INFORMATION TECHNOLOGY 610
SALARIES & BENEFITS Total
417,689
432,826
455,350
22,524

5.2%
OPERATIONS & MAINTENANCE Total
88,117
99,407
105,875
6,468

6.51%
Division Total
505,806
532,233
561,225
28,991

5.45%
LIBRARY -INFORMATION TECHNOLOGY 620
SALARIES & BENEFITS Total
156,020
224,863
242,322
17,459

7.76%
OPERATIONS & MAINTENANCE Total
71,105
111,907
111,700
(207)
-0.19%
Division Total
227,125
336,770
354,022
17,252

5.12%
TECHNOLOGY REPLACEMENT FUND 325
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total
164,887
0 0
0 0.0%
CAPITAL OUTLAY Total
6,061
680,000
190,000
(490,000)
-72.06%
TRANSFERS Total
0 763,534
0 (763,534)
-100.0%
Division Total
170,949
1,443,534
190,000
(1,253,534)
-86.84%
SUPPORT SERVICES FUND 330
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
269,472
279,388
315,894
36,506

13.07%
OPERATIONS & MAINTENANCE Total
104,681
114,044
114,000
(44)
-0.04%
Division Total
374,153
393,432
429,894
36,462

9.27%
SUPPORT SERVICES REPLACEMENT FUND 335
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total
58,943
0 0
0 0.0%
CAPITAL OUTLAY Total
0 10,000
30,000
20,000
200.0%
Division Total
58,943
10,000
30,000
20,000
200.0%

PUBLIC EDUCATION & GOVERNMENT (PEG) FUND
125
NON -DEPARTMENTAL 199
CAPITAL OUTLAY Total
21,895
60,000
175,000
115,000
191.67%
Division Total
21,895
60,000
175,000
115,000
191.67%
L_J
Annual Operating Budget 1 259

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ANALYSIS/COMMENTS
Information Technology:

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Information Technology expenses reflect an increase of 38.28% due to the calculated cost of living adjustment per the City's labor agreements, higher costs of software maintenance and equipment leases, and a one-time transfer out to the Technology Replacement Fund.

Technology Replacement:

Technology Replacement expenses total $190,000 to replace network switches ($40,000) and to fund the annual computer lifecycle replacement program ($150,000).

Support Services:

Support Services expenses reflect an increase of 9.27% due to the calculated cost of living adjustment per the City's labor agreements.

Support Services Replacement:

Support Services Replacement expenses total $30,000 to replace the City's copiers ($15,000) and paper folder/inserter ($15,000).

Public Education & Government:

PEG expenses total $175,000 for the replacement of AV production equipment ($25,000), remote camera replacement ($25,000), and audiovisual enhancements within the City Conference Center ($125,000). �c
260 1 Annual Operating Budget

PERSONNEL ALLOCATIONS

INFORMATION TECHNOLOGY
Assistant Director of IT/SS
Director of Information Technology
Information Technology Manager
Information Technology Specialist I
Information Technology Specialist II
Information Technology Supervisor
Information Technology Technician 1/II
Information Technology Technician 11
Management Analyst
Senior Administrative Assistant
Senior Information Technology Specialist
Support Services Supervisor
Total

SUPPORT SERVICES
Information Technology Technician 1/11
Office Specialist - AM
Office Specialist - PM
Support Services Supervisor
Support Services Technician
Total
Grand Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

1.00 1.00

1.00 -

5.00 5.00

5.00 -
-

1.00 0.50
(0.50)

1.00 -
-
-
-

1.00 1.00
-

1.00 1.00

1.00 -

1.00 2.00

2.00 -

0.10 0.10

0.10 -

13.10 1 15.10
1 14.60
1 (0.50)
-
-

0.50 0.50

0.60 0.60

0.60 -

0.60 0.60

0.60 -

0.90 0.90

0.90 -

0.50 -
-
-

2.60 2.10

2.60 0.50

15.70 L_J

17.20 1 17.20
Annual Operating Budget 1 261

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Facilities

EXPENDITURES BY CATEGORY
FACILITIES FUND 340
NON -DEPARTMENTAL 199
SALARIES & BENEFITS Total
OPERATIONS & MAINTENANCE Total
TRANSFERS Total
Division Total
FACILITY REPLACEMENT FUND 350
NON -DEPARTMENTAL 199
OPERATIONS & MAINTENANCE Total
CAPITAL OUTLAY Total
TRANSFERS Total
Division Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
2023-24 2024-25 %
2022-23 Current Proposed Increase/ Increase/
Actuals Budget Budget (Decrease) (Decrease)
490,954
580,921
596,247
15,325

2.64%
1,149,586
1,101,404
1,107,000
5,596

0.51%
0 0
885,585
885,585
100.0%
1,640,540
1,682,325
2,588,832
906,507

53.88%
89,084
0 0
0 0.0%
0 158,125
0 (158,125)
-100.0%
752,924
1,527,128
1,000,000
(527,128)
-34.52%
842,008
1,685,253
1,000,000
(685,253)
-40.66%

ANALYSIS/COMMENTS
Facilities:

Facilities departmental expenditures are projected to increase over the prior year due to rising utilities costs and higher Capital Outlay to support aging infrastructure and equipment at various City facilities.

Fund 340 transfers reflect the transfer of the accumulated Fund Balance to the Facility Replacement Fund.

Fund 350 transfers reflect the transfer of funding to the Capital Improvement Program Fund for the City Facilities Rehabilitation project.
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262 1 Annual Operating Budget

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PERSONNEL ALLOCATIONS

FACILITIES
Asst. Director of Public Works
Custodian II
Custodian II (Y-Rate)
Director of Public Works
Field Supervisor -Trades
Lead Maintenance Worker -Electrician
Lead Maintenance Worker -Facilities
Lead Maintenance Worker-HVAC
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker I - Facilities
Maintenance Worker II - Facilities
Management Assistant
Office Specialist II
Principal Management Analyst
Total
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Adopted
2022-23
Current
2023-24
Proposed
2024-25
Inc/(Decr)
from Prior Yr
-

0.10 -
(0.10)

0.20 0.40

0.40 -

0.20 -
-
-

0.10 0.10

0.10 -

0.25 0.25

0.25 -

0.50 0.30

0.30 -

0.70 0.80

0.80 -

0.35 0.35

0.35 -

0.50 0.50

0.50 -

0.60 -
-
-

0.15 -

0.30 0.30
-

0.15 0.15
-

0.20 0.20

0.20 -

0.15 -
-
-

0.05 0.05

0.05 -

3.95 1 3.20
1 3.40
1 0.20
*This increase reflects a reallocation of 0.05 FTE from the Public Works and 0.15 from the Temecula Community Services District Funds.
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Annual Operating Budget 1 263

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W.— Gauntry
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
264 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

CAPITAL IMPROVEMENT PROGRAM SUMMARY
The City prepares a separate Capital Improvement Program Budget document, which serves as a five-year planning tool to program the financing and scheduling of major projects undertaken by the City. The CIP Budget is prepared in accordance with generally accepted accounting principles. Within this section of the Annual Operating Budget, summary schedules from the Capital Improvement Program Budget are included. To access the individual Project Budget Sheets, please refer to the Fiscal Years 2025-29 Capital Improvement Program Budget.

The CIP Budget includes the City's major projects, which exceed $30,000 in cost, have long-term life spans, and are generally non -recurring. These projects include land and right-of-way acquisition, design, construction or rehabilitation of public buildings or facilities, public infrastructure design and construction, park design and construction, and affordable housing projects.

The City's goal in providing a CIP Budget is to develop a multi -year plan for capital improvements, update it annually, and follow through with all projects in accordance with the plan. In determining the relative merit of a proposed project, key management team members evaluate projects for feasibility, community enhancement, infrastructure and historic preservation, and safety.

PLAN DEVELOPMENT
A component of the CIP includes the integration of the budget with the Quality -of -Life Master Plan (QLMP). The QLMP provides the framework for the City's strategic budgeting activities. The City Council has set priorities and guided staff in developing seven Core Values upon which to focus time and resources (as identified in the QLMP).

These areas include:

1. Safe & Prepared City �Clq

2. Transportation Mobility & Connectivity

3. Healthy & Livable City Uw

4. Economic Prosperity 0 $

5. Sustainable &Resilient City ` Q ,TT
4y

6. Accountable & Responsive City Government -

7. Equity
All projects presented in the CIP are carefully programmed in concurrence with the City's QLMP to ensure the community's capital improvement needs are met both now and in the future. The framework for the CIP is further defined in the City's CIP fiscal policy to provide a structure within which fiscal decisions can be made and to optimize all available resources toward the accomplishment of the City's Core Values as defined in the QLMP.

This CIP budget document was developed by incorporating input from key management team members based on community comments and feedback received throughout the year. Through several workshops, the team then identified and evaluated community needs in the areas of roads/streets, bridges, public buildings, parks and recreation facilities. Each proposed project was reviewed and discussed to ensure funding, timing, and necessity.

All projects are evaluated by the City's Planning Commission to ensure consistency with the provisions of the City of Temecula General Plan, while considering the City's long-term vision as developed by the City Council. The proposed circulation, infrastructure, and parks and recreation projects are reviewed and approved by the Planning Commission, Traffic Safety Commission, and the Parks and Recreation Commission.

Annual Operating Budget 1 265

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

CAPITAL IMPROVEMENT PROGRAM SUMMARY
Projects have been scheduled in each of the five fiscal years based on community needs, as determined by the City Council and availability of funding. Priority rankings in each major category (Circulation, Housing, Infrastructure, Parks and Recreation, and Projects Funded by Community Facilities District (CFD) Bonds) have been assigned in accordance with the priority guidelines as follows:

LEVEL I: The project is urgent and must be completed as soon as feasible. Failure to address the project may impact the health, safety, or welfare of the community or have a potential significant impact on the financial well-being of the City. The project must be initiated, or financial opportunity losses may result.

LEVEL II: The project is important and addressing it is necessary. The project impacts safety, law enforcement, health, welfare, economic base, quality of life, and has been identified as a priority in the Quality -of -Life Master Plan.

LEVEL III: The project will enhance quality of life and will provide a benefit to the community.

Completion of the project will improve the community by providing cultural, recreational, and/or aesthetic value, or is deemed as a necessary improvement to a public facility.

FUTURE YEARS The project will be an improvement to the community but does not necessarily need to be PROJECTS: completed within a five-year capital improvement program time frame.

FISCAL YEARS 2025-29 CAPITAL IMPROVEMENT PROGRAM SUMMARY The CIP includes a total of $927,198,632 in identified Capital Projects, with a total of $629,152,335 in project funding. There is $298,046,303 in "Unspecified" project funding, indicating that a revenue source has not yet been secured for these projects, which have been identified as necessary infrastructure for the City, and will require that funding sources be identified before the project construction can commence.

The administrative costs associated with managing the development of these projects have been estimated (generally as five to ten percent of estimated construction costs) and programmed in each project budget.

Project
Type
Number of
Projects
Total Project
Cost
Circulation
26 647,366,739
Housing
4 20,401,000
1 nfrastructu re
58 132,859,106
Parks/Rec
22 62,115,054
CFD-Funded
3 64,456,733
266 1 Annual Operating Budget

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The Haas of so��;+`
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

CAPITAL IMPROVEMENT PROGRAM SUMMARY
Various sources contribute to the funding of the Capital Improvement Program, including many City Funds, State
and Federal Grants, Community Facility District Funds,
Successor Agency Funds, and Transportation Uniform
Mitigation Fee (TUMF) Funds. The City seeks all available funding sources for projects, including federal, state, and local grants, outside contributions and City funds. Total funding for the Fiscal Years 2025-29 CIP program reflects 64% from outside funding sources, with the remaining
36% provided by various City funds, including Measure S, Measure A, Development Impact Fee Funds, General
Fund, Capital Financing, and several other sources.
el
Capital Proiect Funding Sources
TUMF ,
54,161,598,8%�
City Funds,
State/Local Grants,.. 244,544,003,
79,660,033, 13% �- 399y
Reimbursements,
43,001,054, 7%
Federal Grants,
96,996,929, 15%
6 Development Community
Impact Fees, Facility Districts,
54,198,117, 9% 55,840,601, 9%
A total of 11 new projects have been added to the CIP including the following:

1. Butterfield Stage Road Separated Bike Lanes

2. Empire Creek Improvements

3. 1-15/French Valley Parkway— Phase IV

4. Library Alternative Emergency Operations Center Enhancements S. Library Technology Enhancements

6. Long Canyon Creek Park Restrooms

7. North General Kearny Street Improvements

8. Sixth Street Improvements

9. South Side Senior Center for Active Adults

10. Temecula Duck Pond Spillway Project

11. Vail Ranch Park Restrooms
As part of the development of the Capital Improvement Program budget, each project is evaluated to identify any ongoing impacts to the Operating Budget. Six projects reflect the addition of ongoing operating costs, while one project identifies ongoing operating savings. The amounts identified on the table are incorporated into the General Fund Five -Year Forecast.

Annual Operating Budget 1 267

a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Assembly Bill 2766 (AB 2766)
State funds that are available to implement programs and projects that reduce air pollution from motor vehicles.

Capital Financing
Funding available through financing proceeds to be used for Capital Improvements.

Community Development Block Grant (CDBG)
The Federal Department of Housing and Urban Development (HUD) provides funds through the Community Development Block Grant Program (CDBG) for local community development, housing activities, and public services. The primary objective of the CDBG Program is the development of viable communities by providing decent housing, a suitable living environment, and expanded economic opportunities primarily focused on low - and moderate -income persons and neighborhoods.

Community Facilities District (CFD)
A tool that allows the City to construct desired and authorized public improvements with costs of the projects paid for by the benefitted properties within the boundaries of a designated area. The costs are then financed through the issuance of bonds payable over a period of years.

Department of Water Resources (DWR) Proposition 84
Funding made available from the State of California Department of Water Resources funding from the Safe Drinking Water, Water Quality and Supply, Flood Control, River and Coastal Protection Bond Act of 2006. 2015 Proposition 84 Integrated Regional Water Management (IRWM) Implementation Grant, California Public Resources Code Section 75026 of Divisions 26.5 of the California Water Code (CWC).

Development Impact Fees (DIF)
Fees generated by development applications to offset the effect of development to include infrastructure, fire protection, public facilities and services, libraries, roads, schools, parks, traffic signal mitigation and open space/public art. Fees are determined by the cost of the project at the time of application.

Facilities Replacement Fund
This Fund was established to accumulate resources necessary to replacement future Facilities systems, equipment and fixtures.

General Fund
City General Funds retained for capital improvement projects.

Highway Safety Improvement Program
The Highway Safety Improvement Program (HSIP), codified as Section 148 of Title 23, United States Code (23 U.S.0 §148), is a core federal -aid program to States for the purpose of achieving a significant reduction in fatalities and serious injuries on all public roads.

Highway Bridge Program
This program is funded by Federal Highway Administration (FHWA) and authorized by United States Code (USC) Title 23, Section 144. The purpose of the Program is to replace or rehabilitate public highway bridges over waterways, other topographical barriers, other highways, or railroads when the State and the Federal Highway Administration determine that a bridge is significantly important and is unsafe because of structural deficiencies, physical deterioration, or functional obsolescence.

Infrastructure for Rebuilding America (INFRA)
The INFRA program provides dedicated, discretionary funding for projects that address critical issues facing our nation's highways and bridges.

Local Early Action Planning (LEAP) Grant
This grant program is provided by the California Department of Housing and Community Development (HCD). LEAP provides one-time grant funding to cities and counties to update their planning documents and implement process improvements that will facilitate the acceleration of housing production and help local governments prepare for their 6th cycle Regional Housing Needs Allocation (RHNA). 268 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

DESCRIPTION OF REVENUE SOURCES
Measure A (Local Streets and Roads)
Riverside County's half -cent sales tax to fund transportation projects to improve local streets and roads, major highways, commuter rail, and public transit throughout Riverside County.

Measure S
Pursuant to Ordinance 16-06, on November 8, 2016, the people of Temecula approved a local 1% Transactions and Use Tax, effective on April 1, 2017, to maintain 9-1-1 emergency response times, prevent cuts to local paramedic, police, fire protection, school safety patrols, youth/after-school, senior, disabled services, improve freeway interchanges, reduce traffic and provide for other general services.

Mobile Source Air Pollution Reduction Review Committee (MSRC) The MSRC is the Mobile Source Air Pollution Reduction Review Committee, established under state law (AB 2766) whose sole mission is to fund projects that reduce air pollution from motor vehicles within the South Coast Air District in Southern California.

Public Art Fund
Public Artwork enhances the quality of life for individuals living and working in the Temecula. This fund was adopted by City Council for design, acquisition, installation, improvement, maintenance and insurance of public artwork displayed on City property; offering of performing arts programs on City property for the community; and art education programs on City property for the community (provided, however, that not more than five percent of the fund's annual budget shall be used for this purpose).

Quimby
The City's park -in -lieu or park development fee is assessed under provisions of the Subdivision Map Act which allows the City to require the dedication of land or the payment of a fee in lieu of land to be used for the purchase (or development) of park property.

Reimbursements/Other
Funding made available from other agencies or sources on a reimbursement, donation, and contribution basis.

The actual agreement states the conditions of monies specific to a particular project.

Safe, Accountable, Flexible, Efficient, Transportation Equity Act - Legacy for Users (SAFETEA—LU) Signed into law on August 10, 2005, and provides for highways, highway safety, and public transportation to improve safety, reduce traffic congestion, and other activities related to solving transportation problems. This new program takes off where STP, TEA-21, and ISTEA left off.

Senate Bill 1/Road Repair and Accountability Act (RMRA)/Active Transportation Program (ATP) The State of California imposes per gallon excise and sales taxes on fuel sales, as well as registration taxes on motor vehicles, for allocation to agencies for transportation purposes. In 2017, the State established the Road Repair and Accountability Act (RMRA) to allocate a greater share of additional monies for transportation purposes.

Senate Bill 2
SB 2 (2017) is part of a $15 billion housing package aimed at addressing the state's housing shortage and high housing costs. Specifically, SB 2 established a permanent source of revenue intended to increase the affordable housing stock in California. The PGP is intended for the preparation, adoption, and implementation of plans that streamline housing approvals and accelerate housing production.

Senate Bill 621
Represents a regional organization made up of tribal governments primarily within Riverside and San Bernardino counties. Tribal Alliance of Sovereign Indian Nations (TASIN) member tribes contribute a percentage of their gaming revenues to the Indian Gaming Special Distribution Fund (SDF), as established by the State Legislature, to offset the impacts of Indian gaming on public services and infrastructure.

Annual Operating Budget 1 269

DESCRIPTION OF REVENUE SOURCES
Senate Bill 821
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
B 821, the Bicycle and Pedestrian Facilities Program, is provided through the Transportation Development Act (TDA), funded through a % cent of the general sales tax collected statewide. The TDA provides two major sources of funding for public transportation: the Local Transportation Fund (LTF) and the State Transit Assistance (STA).

The LTF provides funding for essential transit and commuter rail services, SB 821 and planning. Each year, two percent of the LTF revenue is made available for use on bicycle and pedestrian facility projects through the SB 821 program.

State Transportation Improvement Program (STIP)
The State Transportation Improvement Program (STIP) is the biennial five-year plan adopted by the California Transportation Commission (CTC) for future allocations of certain state transportation funds for state highway improvements, intercity rail, and regional highway and transit improvements. State law requires the Commission to update the STIP biennially, in even -numbered years, with each new STIP adding two new years to prior programming commitments.

State Highway Operation Protection Program & Minor Program (SHOPP) State Highway System's program that funds repair and preservations, emergency repairs, safety improvements and some highway operational improvements.

Surface Transportation Program (STP)
Federal funds available for local agencies to improve the safety and efficiency of the local transportation system.

Sustainable Communities Program
The Sustainable Communities Program is a key Southern California Association of Governments (SCAG) initiative for implementing the 2016-2040 Regional Transportation Plan/Sustainable Communities Strategy (RTP/SCS), combining Integrated Land Use assistance for integrated land use and transportation planning with Green Region assistance aimed at local sustainability and Active Transportation assistance for bicycle and pedestrian planning efforts.

Tax Allocation Refunding Bonds Series 2017A and 2017B
As of January 31, 2012, the Redevelopment Agency of the City of Temecula has been dissolved and the City has elected to become the Successor Agency. The Successor Agency will be responsible for the winding down of the remaining activities of the dissolved Redevelopment Agency. These remaining activities include completing affordable housing and infrastructure projects that are funded with tax allocation bonds issued by the former redevelopment agency. The Series 2017A and 2017B Refunding Bonds were issued in 2017 to refinance 2002, 2006, 2007, 2010, and 2011 Tax Allocation Bonds to provide financing for low and moderate income housing projects. The outstanding bonds will be repaid in full in 2038. Monies to pay bond debt service is requested from the State and disbursed by the County from the Trust Fund established to accumulate tax increment generated by the former Temecula Redevelopment Agency area.

Technology Replacement Fund
This fund is used for the replacements of computers, system Software and all other Information Technology equipment.

Transportation Uniform Mitigation Fee (TUMF)
Multi -jurisdictional development impact fee paid for by new development to provide the transportation infrastructure necessary to accommodate new development.

WRCOG-BEYOND Framework Fund Program
Local assistance funding program for Economic Development and Sustainability Projects. 270 1 Annual Operating Budget

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The Haa.t of so��;{a
W.— Gauntry
State/Local Grants ,
79,660,033 , 13%
Reimbursements,
43,001,054, 7%
Federal Grants,
96,996,928, 15%

CIP MAJOR REVENUE SOURCES
Capital Proiect Funding Sources

TU MF ,
54,161,598, 8%
Development
Impact Fees,
54,198,117 , 9%
Community
Facility Districts,
55,840,601 , 9%
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
City Funds ,
244,544,003 ,
39 PROJECTED REVENUES: $6291152,335
274 1 Annual Operating Budget

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The Haa.t of so��;{a
W.— Gauntry
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

EXPENDITURE SUMMARY BY PROJECT TYPE
Capital Project Expenditures by Type
CFD-Funded, 64,456,733, 7%
Parks/Recreation,
62,115,054, 7%
Infrastructurg
132,859,106, 14%
Housing
20,401,000, 2%
Circulation,
647,366,739, 70%
PROJECTED EXPENDITURES: $927,19%632
Annual Operating Budget 1 279

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

FUTURE YEARS PROJECTS
The following projects have been identified through the City's Quality of Life Master Plan (QLMP) update and reflects the citizens' 20-Year Priorities Timeline. Additional capital projects identified by City staff are also reflected. Cost estimates will be reflected when the projects are included in the 5-Year Capital Improvement Program Budget.

Project Title Department

CIRCULATION
La Paz Street Widening from Ynez Road to Temecula Parkway Public Works Margarita Road Street Improvements Public Works
Pauba Road Improvements - east of Margarita Road on the north side Public Works Rainbow Canyon Road Widening from Pechanga Parkway to City Limit Public Works Temecula Creek Bridge at Avenida de Missiones Public Works Rancho Way Bridge at 1-15 Public Works
Murrieta Creek Bridge at Cherry Street (connecting at French Valley Parkway)* Public Works Western Bypass Corridor* Public/Private Development

INFRASTRUCTURE / OTHER
Acquisition of Fire Station 12 in Old Town*
City Manager's Office
Complete Temecula Loop Trail*
Community Development
Climate Action Plan*
Community Development
History Museum Renovation
Community Development
Integrated Watershed Management Plan*
Community Development
1-15 Gateway Monument*
Public Works
Old Town Parking Structure(s)*
Public Works
Fire Training Facility with Tower*
Public/Private Development
Wildlife Crossing over 1-15*
Public/Private Development
PARKS and RECREATION
Vail Ranch Park Site D Community Services
Mobile Library Resource Vans* Public/Private Development Organic Community Garden* Public/Private Development
Tennis Complex* Public/Private Development
Performing Arts Center* Public/Private Development
Aquatics Facility with Olympic -size Swimming Pool* Public/Private Development * Items identified in the Quality of Life Master Plan - 2040 306 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
I. Financial Strategic Plan Purpose and Organization
A. Annual Operating Budget (AOB)
Through its Annual Operation Budget, the City will link resources with results by:

1. Identifying community needs for essential services that improve quality of life through strategic planning that:
a. Organize the programs required to provide these essential services; b. Establish program policies and goals, which define the nature and level of program services required;
C. Identify activities performed in delivering program services.

2. Proposing goals for improving the delivery of program services that:
a. Identify and appropriate the resources required to perform program activities and accomplish program goals.
b. Set objectives to measure Performance (progress) pertaining to:
• Long term goals that align Council priorities with financial resources; • Output of program activities;
• Accomplishment of program objectives;
• Expenditure of program appropriations.

3. The AOB process encompasses the development, implementation, and evaluation of a plan for the provision of services for the upcoming fiscal year. The process includes political, managerial, planning, communication, and financial dimensions. The budget incorporates a long-term perspective, establishes linkages to broad organizational goals, and focuses budget decisions on desired results and outcomes. The AOB is formalized via the following process:
a. A budget workshop is held with the City Council to receive Council direction and public comment, prior to budget preparation;
b. Budget team updates policies and procedures for budget preparation, creates the budget process calendar, and prepares the current budget schedules for each department to use in preparing the new budget;
C. A budget kickoff workshop is held with the City Manager, Department Directors, and Department Analysts to discuss the status of the current fiscal year budget, discuss the Five -Year Financial Forecast, review the upcoming budget process calendar, discuss the impacts of the current economic conditions at the State and Federal levels, and discuss the essential principles and elements of the budget process; d. Individual meetings are held with the budget team and each department to assist in the budget development process;
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Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
e. The City Manager, in collaboration with the budget team, holds reviews each department budget request and makes recommendations to include in the proposed budget;
f. A budget workshop is held with the City Council to receive public comment and to review the components of the proposed budget, prior to formal consideration for adoption;
g. City Manager submits the proposed AOB and salary plan to the City Council at a public meeting for approval.

B. Balanced Budget
The City will strive to maintain a balanced budget over the Five -Year Financial Forecast, by meeting the following targets:.

1. Operating revenues must fully cover operating expenditures;

2. Ending fund balance must meet minimum policy levels. For the General Fund, this level has been established at 20% of operating expenditures for economic uncertainties and to support the City's credit worthiness, cash flow, and response to local disasters.

C. Five -Year Financial Forecast
The City will prepare a five-year financial forecast bi-annually to assist in long range planning and policy development. The five-year forecast provides a tool to evaluate the ability of the City to fund proposed programs, operating and maintenance costs, capital expenditures, as well as operating costs related to future capital improvement projects.

1. Revenues are projected using a realistic approach, and are based on historical trends, stable residential development projections, internal analysis, and commercial growth that incorporates known development projects. Separate sets of assumptions are developed for major revenue types such as sales tax, property tax, community development fees, transient occupancy taxes, and investment income;

2. Departmental expenditure projections are developed using anticipated cost of living increases for general administrative operating costs. Additional assumptions are incorporated for major expenditure categories such as public safety to ensure that commercial and residential growth projections are addressed to main current service levels.

The five-year capital improvement program is reviewed with the annual operating budget, and maintenance costs of each proposed project are identified and included in the forecast;

3. The five-year forecast indicates whether projected revenue growth will support anticipated expenditures for current levels of service. However, as the City continues to grow, it is important to ensure that it can meet increasing demands and be in a position to respond to possible changes in economic conditions. The five-year forecast is a dynamic tool that requires bi-annual update and review of its underlying assumptions to keep the City in a position of strong fiscal condition.
308 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
D. Capital Improvement Program (CIP)

1. CIP Purpose - The purpose of the Capital Improvement Program (CIP) budget document is to serve as a planning tool, which coordinates the level ranking, financing, and scheduling of major projects undertaken by the City. All projects presented in the five-year CIP budget are carefully programmed to ensure the community's capital improvement needs are met both now and in the future. In addition, the projects provide additional opportunities and access to the City and improve the overall quality of life as identified in the Quality of Life Master Plan (QLMP).

This document is dynamic and must be revised annually to address changing needs, level rankings, and financial conditions. The City's goal in providing a CIP Budget is to develop a multi -year plan for capital improvements, update it annually, and follow through with all capital improvements in accordance with the plan. It also allows staff to budget operating and maintenance costs into the five-year projection in order to determine the total cost of each project before it is undertaken.

2. CIP Development - This CIP budget document is developed by incorporating input from City Council and key management team members, based on community comments and feedback received throughout the year. This team then, through several workshops, identifies and evaluates community needs in the areas of roads/streets, bridges, public buildings, parks and recreation facilities, and affordable housing projects. Each proposed project is reviewed and discussed to ensure funding, timing, and necessity. The budget workshop is held annually to provide the City Council with an opportunity to review each project in detail, and to receive public comments concerning the five-year program.

3. CIP Proiects: $30,000 or More - The capital improvements presented in the budget are the City's major projects, which exceed $30,000 in cost, have long-term life spans, and are generally non -recurring. These projects include land and right of way acquisition, design, construction or rehabilitation of public buildings or facilities, public infrastructure design and construction, park design and construction, and affordable housing projects.

4. Project Manager - Every CIP project will have a project manager who will prepare the project proposal, ensure that required phases are completed on schedule, authorize all project expenditures, ensure that all regulations and laws are observed, and periodically report project status.

5. Project Benefit - Projects must identify a benefit and reference a Core Value (QLMP) goal.

6. CIP Review Committee - In determining the relative merit of a proposed project, key management team members evaluate projects for feasibility, community enhancement, infrastructure and historic preservation, and safety.

7. CIP Levels - Projects in the CIP are scheduled in each of five fiscal years based on community needs, as determined by the City Council and availability of funding. Level rankings in each major category (Circulation, Infrastructure/Other, Parks and Recreation, Affordable Housing, and Projects Funded By Community Facilities Districts) are assigned in accordance with the following guidelines:

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Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
a. LEVEL I: The project is urgent and must be completed as soon as feasible. Failure to address the project may impact the health, safety, or welfare of the community or have a potential significant impact on the financial well-being of the City. The project must be initiated, or financial opportunity losses may result. b. LEVEL II: The project is important and addressing it is necessary. The project impacts safety, law enforcement, health, welfare, economic base, quality of life, and has been identified as a priority in the Quality of Life Master Plan.

C. LEVEL III: The project will enhance quality of life and will provide a benefit to the community. Completion of the project will improve the community by providing cultural, recreational, and/or aesthetic value, or is deemed as a necessary improvement to a public facility.
d. Future Years Projects: The project will be an improvement to the community but does not necessarily need to be completed within a five-year capital improvement program time frame.

8. CIP Administrative Costs - The administrative costs associated with managing CIP projects are estimated (generally as five to ten percent of estimated construction costs) and included in each project budget.

9. CIP Operations and Maintenance (O & M) - Future operations and maintenance costs that result from CIP projects are estimated and identified in the CIP project sheets. These incremental future operating costs are incorporated into the five-year forecast.

10. CIP Phases - The CIP will emphasize project planning, with projects progressing through at least two and up to ten of the following phases:
a. Designate (Assigned). Appropriates funds based on projects designated for funding by the Council through adoption of the Capital Improvement Program budget. b. Study. Concept design, site selection, feasibility analysis, schematic design, environmental determination, property appraisals, scheduling, grant application, grant approval, specification preparation for equipment purchases.

C. Environmental Review. Compliance with CEQA, NEPA and other environmental studies, if necessary.
d. Real Property Acquisitions. Property acquisition for projects, if necessary. e. Site Preparation. Demolition, hazardous materials abatements, other pre- construction work.
f. Design. Final design, plan and specification preparation and construction cost estimation.
g. Construction. Construction contracts.
h. Construction Management. Contract project management and inspection, soils and material tests, other support services during construction. 310 1 Annual Operating Budget

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
Equipment Acquisitions. Vehicles, heavy machinery, computers, office furnishings, other equipment items acquired and installed independently from construction contracts.

11. CIP Appropriation - The City's annual CIP appropriation for study, design, acquisition and/or construction is based on the projects designated by the Council through adoption of the Capital Improvement Program budget. If project costs at the time of bid award are less than the budgeted amount, the balance will be unappropriated and returned to fund balance or allocated to another project. If project costs at the time of bid award are greater than budget amounts, five basic options are available:
a. Eliminate the project;
b. Defer the project for consideration to the next Capital Improvement Program budget period;
C. Rescope or change the phasing of the project to meet the existing budget; d. Transfer funding from another specified, lower -level ranking project. e. Appropriate additional resources as necessary from fund balance.

12. CIP Budget Carryover - Project accounts, which have been appropriated, will not lapse until completion of the project phase.

13. Program Obiectives - Project phases will be listed as objectives in the program narratives of the programs, which manage the projects.

14. General Plan Consistency Review - All projects are evaluated by the City's Planning Commission to ensure consistency with the provisions of the City of Temecula General Plan, while considering the City's long-term vision as developed by the City Council. The proposed capital projects are also reviewed by the Traffic Safety Commission, and the Parks and Recreation Commission.

II. Financial Reporting
A. Annual Reporting
The City will prepare annual financial statements as follows:

1. The City will contract for an annual audit by a qualified independent certified public accountant (or accounting firm). The City will strive for an unqualified auditors' opinion.

2. The City will use generally accepted accounting principles in preparing its annual financial statements and will strive to meet the requirements of the GFOA's Award for Excellence in Financial Reporting program.

3. The City will issue audited financial statements within 180 days after year-end.

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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
B. Interim Reporting
The City will prepare and issue timely interim reports on the City's fiscal status to the Council and staff. This includes online access to the City's financial management system by City staff; quarterly reports to the Council and Department Directors; and mid -year budget reviews.

C. Budget Amendments
The Council may amend or supplement the budget at any time after its adoption by majority vote of the Council members. The City Manager has the authority to make administrative adjustments to the budget as long as those changes will not have a significant policy impact nor affect budgeted year-end fund balances.

D. Extended Annual Reporting
The City will prepare extended annual reports as required by Federal and State requirements including, but not limited to:

1. State Controller Reports

2. Street Report
III. Fund Balance and Reserves
A. Fund Balance Policy
Fund balance represents the accumulation of actual revenues and other financing sources in excess of actual expenditures and other uses at year-end. In general terms, it represents the City's accumulated "savings" from year to year, as any fund balance realized at year-end is added to (or deducted from if expenditures exceeded revenues for that particular year) the previous year's fund balance. Fund balance is often referred to as "reserves." B. Reserve for Economic Uncertainty
The City will maintain a minimum fund balance of at least 20% of operating expenditures in the General Fund, in order to adequately provide resources in the event of an unexpected draw on City finances. Eligible uses of these reserve funds include:
• Expenditures due to local disasters/acts of nature
• Loss of major revenue source(s) due to financial hardship or economic downturn • State -imposed take of local revenue/mandated payments • Significant unanticipated expenditures
• Significant payout of Comprehensive Annual Leave for employees leaving City service 312 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
C. Secondary Reserve for Contingencies
In addition to the Reserve for Economic Uncertainty, the City will strive to maintain an operating reserve within the General Fund in the amount of 5% of General Fund operating expenditures. Use of these reserve funds shall be limited to:
• Covering annual operating expenditures if revenue falls short of projections, creating an annual operating deficit.
• Making one-time investments in Capital infrastructure that will create long-term operational savings to the General Fund, leverage available grant funds, or provide funding for projects that will create an economic benefit to the City.

D. Future Capital Project Designations
The Council may designate specific fund balance levels for future development of capital projects that it has determined to be in the best long-term interests of the City.

E. Other Designations and Reserves
In addition to the designations noted above, fund balance levels will be sufficient to meet funding requirements for projects approved in prior years which are carried forward into the new year; debt service reserve requirements; reserves for encumbrances; and other reserves or designations required by contractual obligations, state law, or generally accepted accounting principles.

F. Fund Balance Components
This policy establishes the procedures for reporting unrestricted fund balance in the General Fund financial statements, as well as a fund balance expenditures hierarchy. Fund Balance commitments and assignments ensure that there will be adequate financial resources to protect the City against circumstances such as revenue shortfalls and unanticipated expenditures. The Policy also authorizes and directs the Director of Finance to prepare financial reports and categorize fund balance per Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.

There are five separate components of fund balance which identify the specific purposes for which amounts can be spent: (1) Non -expendable Fund Balance — inherently non -expendable; (2) Restricted Fund Balance — externally enforceable limitations on use; (3) Committed Fund Balance — self-imposed limitations on use; (4) Assigned Fund Balance— limitation resulting from intended use; (5) Unassigned Fund Balance —residual net resources.

1. Non -expendable Fund Balance - Amounts that cannot be spent because they are either (a) not in spendable form, such as prepaid items or inventories; or (b) legally required to be maintained intact, such as the principal portion of an endowment.

2. Restricted Fund Balance - Amounts for a specific purpose that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, other governments' regulations; or (b) imposed by law through constitutional provisions or enabling legislation.

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BUDGET AND FISCAL POLICIES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

3. Committed Fund Balance - Amounts authorized for specific purposes by a government's highest level of decision -making authority (City Council). These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same formal action taken to establish the commitment. City Council action to commit fund balance needs to occur within the fiscal reporting period however, the amount can be determined subsequently. The City's committed fund balance includes a reserve for economic uncertainty. Amounts are committed to finance any significant unanticipated revenue shortfalls, negative State budget impacts or impacts from natural disasters or other catastrophic events.

4. Assigned Fund Balance - Amounts that are constrained for specific purposes but are neither restricted nor committed. For all governmental funds other than the General Fund, any remaining amounts not classified as non -expendable, restricted, or committed are considered assigned. For the General Fund, this policy delegates the authority to assign amounts to be used for specific purposes to the Director of Finance in consultation with the City Manager for the purpose of reporting these amounts in annual financial statements.

5. Unassigned Fund Balance - Residual net resources of the General Fund in excess of what can be classified in one of the other four categories.

G. Hierarchy of Spending Fund Balance
Restricted fund balance should be spent first when an expenditure is incurred for which both restricted and unrestricted fund balance is available. When an expenditure is incurred for purposes where amounts in any of the unrestricted classifications of fund balance could be used, committed amounts are to be spent first, followed by assigned amounts and then unassigned amounts.

H. Unassigned Fund Balance — General Fund
At the end of each fiscal year, the Finance Department will report on the audited year-end financial results. In the event that actual General Fund revenues exceed expenditures and encumbrances, a year-end operating surplus shall be reported. Any year-end operating surplus which exceeds the levels required by the reserve policies, noted above, will be deemed as Unassigned Fund Balance, and shall be appropriated for one-time (non -recurring) expenditures in accordance with the following guidelines, subject to City Council approval. Ongoing, or recurring expenditures, are not appropriate uses of available Unassigned Fund Balance.

1. Public Safety equipment or non -recurring programs

2. Asset Management reserves

3. Capital improvement projects

4. Reduction of unfunded liabilities related to CalPERS pension and Other Post -Employment Benefits (OPEB)

5. Reduction, or avoidance, of City deb
314 1 Annual Operating Budget

City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
IV. Transactions and Use Tax Funding (Measure S)
A. Measure S Revenue
Pursuant to Ordinance 16-06, on November 8, 2016, the people of Temecula approved a local 1% Transactions and Use Tax, effective on April 1, 2017, to maintain 9-1-1 emergency response times, prevent cuts to local paramedic, police, fire protection, school safety patrols, youth/after-school programs, senior services, disabled services, improve freeway interchanges, reduce traffic and provide for other general services.

B. Appropriation Priorities of Measure S Revenue
In accordance with the approved ballot language related to Measure S, maintaining public safety services is the City's top priority, followed by the appropriate maintenance and replacement of City assets to ensure long-term viability of City operations. As surplus funds are available, the City Council may allocate Measure S funding to capital projects identified in the Capital Improvement Program as well as any associated general services.

1. Public Safety
a. Within the Police Department, the City will strive to maintain a target staffing ratio of one sworn officer per 1,000 residents (1:1,000), as outlined in the City's General Plan.

Upon receiving Population Estimate from the California Department of Finance, in May of each year, the Police staffing ratio shall be evaluated, and if the ratio falls below 1:1,000, the City Council may allocate available Measure S resources to meet the target staffing ratio.
b. Desired Fire Department staffing levels include four persons perfire engine or fire truck (4-0 staffing). During the Annual Operating Budget process, the Fire staffing ratio shall be evaluated, and if the ratio falls below 4-0 staffing, the City Council may allocate available Measure S resources to meet the target staffing ratio.

2. Asset Management/Investment
In accordance with the Asset Management and Replacement Policy, noted in Section VII., the City strategically manages the life cycle and replacement of its assets; including capital infrastructure, City facilities and parks, fleet vehicles and equipment, and the City's technology and communication systems. Ensuring adequate reserves are set -aside for the future replacement of City -owned assets is critical to the long-term viability of the City's operations.

Annual Operating Budget 1 315

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Fiscal Year 2024-2025
Annual Operating Budget

BUDGET AND FISCAL POLICIES
The City's Street and road network serves as the capital infrastructure for public transportation in and around the City. A Pavement Management Study is designed to evaluate the current condition of the road network and establish a recommended level of investment necessary to properly maintain the condition of the street and road network. The City Council will strive to allocate an amount up to the recommended level of investment, as stated in the most recent Pavement Management Study, to the Capital Improvement Program — Pavement Rehabilitation Program, or other appropriate capital infrastructure projects designated for street and road network improvements.

The City Council will strive to allocate an amount to be deposited into each asset replacement fund, based on the results of the specific asset management plan conducted periodically for each grouping of asset types (i.e., facilities, parks, vehicles and technology).

3. Capital Improvement Projects
A Capital Improvement Project is defined as a major project, which exceeds $30,000 in cost, has a long-term life span, and is generally non -recurring. The City Council may allocate available Measure S resources to fund projects identified in the Capital Improvement Program.

4. General Services
Operations and maintenance costs associated with City programs, administration and general services to the public are considered eligible appropriations of Measure S resources, so long as the abovementioned priorities are considered first.
a. Operations and maintenance costs related to the addition of a new City facility, program or service funded by Measure S, shall have priority over existing City general services.

V. Contingency Planning
In response to adverse financial and economic conditions that could negatively impact the City's fiscal health, a Contingency Plan will provide for a measured response to potential fiscal challenges, as opposed to reactionary decision -making that could hinder the long-term financial solvency of the City.

In accordance with Budget Policies 111.E and III.C, the City will strive to maintain reserves in the amount of 25% of General Fund operating expenditures. Eligible uses of these reserve funds are outlined in the aforementioned policy; however this Contingency Plan will address the hierarchy of utilizing reserve funds, in the event the City experiences significant or sudden fiscal constraints.

The type of fiscal challenge will dictate the appropriate budgetary measure to implement in order to ensure solvency. If the fiscal constraint cannot be absorbed by annual budgetary savings, the following hierarchy shall be followed:
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A. One -Time Events
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In the event the City is faced with a non -recurring fiscal constraint, such as a State mandated payment or a natural disaster, the use of reserve funds is an appropriate mitigation. The Secondary Reserve for Contingencies shall be utilized first, and fully exhausted prior to utilizing the Economic Uncertainty Reserve.

B. Ongoing Fiscal Constraints
In the event the City experiences the loss of a major revenue source outside of the City's control (i.e. acts of legislation, corporate decisions and/or economic downturn), the City will need to adjust its operations in order to maintain a balanced budget. Circumstances may arise when the City is unable to react quick enough to offset a sudden loss in revenue, and will be required to utilize reserves to supplant the current Operating Budget. The Secondary Reserve for Contingencies shall be utilized first, and fully exhausted prior to utilizing the Economic Uncertainty Reserve. Continued use of reserve funds shall not exceed two budget cycles, to allow adequate time for the implementation of operational changes, while limiting the ongoing dependency on reserves.

Implementation of Contingency Plan actions requires the majority approval of the City Council.

VI. Staffing Policy
A. Regular Staffing

1. The budget will fully appropriate the resources needed for authorized regular staffing.

2. Regular benefitted employees will represent the core work force and the preferred means of staffing ongoing, year-round program activities and services. The City will strive to provide competitive compensation and benefits for its authorized regular workforce. Each regular employee will:
a. Fill a position on the Schedule of Authorized Positions in the applicable, approved Annual Operating Budget;
b. Receive compensation and benefits consistent with labor agreements or other City Council approved compensation plans.

3. To manage the growth of the regular work force and overall staffing costs, the City will follow these procedures:
a. The Council will authorize all regular positions.
b. The Human Resources Department will coordinate and approve the hiring of all regular employees.

C. Supplement core staff with a balanced workforce consisting of part-time, contract, and independent contractors.
d. All requests for additional regular positions will include evaluations of:
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• Staffing and material costs including salary, benefits, equipment, uniforms, clerical support and facilities;
• The ability of private industry to provide the services being demanded; • Additional revenues or cost savings, which may be realized. e. Periodically, and before any request for additional regular positions, existing programs will be re-evaluated to determine if services can be provided with existing regular employees.

B. Project Staffing

1. The hiring of project employees will not be used as a method for expanding the City's regular workforce on a long-term basis.

2. Project employees include all employees other than regular employees, temporary staffing, elected officials and volunteers. Project employees will generally augment regular City staffing as extra -help employees, seasonal employees, and interns.

3. The City Manager and Department Directors will encourage the use of project employees to meet temporary peak workload requirements, fill interim vacancies, and accomplish tasks where less than full-time, year-round staffing is required. Under this guideline, project employees will be hired for up to one year at a time in conjunction with the annual operating budget on an at -will basis. Moreover, project employee hours will generally not exceed 50% of a regular, full-time position (1,000 hours annually). There may be limited circumstances where the use of project employees on an ongoing basis in excess of this target may be appropriate due to unique programming or staffing requirements. However, any such exceptions must be approved by the City Manager based on the review and recommendation of the Human Resources Department.

C. Temporary Staffing

1. Temporary Staffing agencies can be contacted only in the case of a short-term assignment such as sick leave, disability leave, maternity leave, isolated peak in workload, etc.

2. The City will pay the Temporary Staffing Agency a fair base rate for the employee with a negotiated markup while the temporary employee is providing work for the City.

D. Work Hours

1. Regular employee, project employee, and temporary employee work hours will be based on the needs of the City and the position.

2. Employee work hours may be flexed in an effort to minimize overtime.

E. Overtime Management

1. Overtime should be used only when necessary and when other alternatives are not feasible or cost effective.
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2. All overtime must be pre -authorized by a Department Director or delegated in accordance with existing policy.

3. Departmental operating budgets should reflect anticipated annual overtime costs and departments will regularly monitor overtime use and expenditures.

4. When considering the addition of regular, project, or temporary staffing, the use of overtime as an alternative will be considered. The department will take into account:
a. The duration that additional staff resources may be needed; b. The cost of overtime versus the cost of additional staff; C. The skills and abilities of current staff;
d. Training costs associated with hiring additional staff; e. The impact of overtime on existing staff;
f. The impact on quality of services.

F. Independent Contractors
Independent contractors are not City employees. They may be used in two situations:

1. Short-term, peak workload assignments to be accomplished using personnel contracted through an outside employment agency (OEA). In this situation, it is anticipated that City staff will closely monitor the work of OEA employees and minimal training will be required.

However, they will always be considered the employees of the OEA and not the City. All placements through an OEA will be coordinated through the Human Resources Department and subject to the approval of the Human Resources Department.

2. Construction of public works projects and delivery of operating, maintenance or specialized professional services not routinely performed by City employees. Such services will be provided without close supervision by City staff, and the required methods, skills and equipment will generally be determined and provided by the contractor. Contract awards will be guided by the City's purchasing policies and procedures.

G. Productivity
The City will continually monitor and review the City's methods of operation to ensure that services continue to be delivered in the most cost-effective manner possible. This review process encompasses a wide range of productivity issues, including:

1. Analyzing systems and procedures to identify and remove unnecessary review requirements.

2. Evaluating the ability of new technologies and related capital investments to improve productivity.

3. Developing the skills and abilities of all City employees.

4. Developing and implementing appropriate methods of recognizing and rewarding exceptional employee performance.

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5. Evaluating the ability of the private sector to perform the same level of service at a lower cost.

6. Periodic formal reviews of operations on a systematic, ongoing basis.

7. Maintaining a decentralized approach in managing the City's support service functions.

Although some level of centralization is necessary for review and control purposes, decentralization supports productivity by:
a. Encouraging accountability by delegating responsibility to the lowest possible level; b. Stimulating creativity, innovation and individual initiative; C. Reducing the administrative costs of operation by eliminating unnecessary review procedures;
d. Improving the ability of the organization to respond to changing needs, and identify and implement cost -saving programs;
e. Assigning responsibility for effective operations and citizen responsiveness to the department.

H. Contracting for Services — Private Sector

1. General Policy Guidelines
a. Contracting with the private sector for the delivery of services may provide the City with a significant opportunity for cost containment and productivity enhancements. As such, the City is committed to using private sector resources in delivering municipal services as a key element in our continuing efforts to provide cost-effective programs. b. Private sector contracting approaches under this policy include construction projects, professional services, outside employment agencies and ongoing operating and maintenance services.

C. In evaluating the costs of a private section contracts compared with in-house performance of the service, indirect, direct, and contract administration costs of the City will be identified and considered.
d. Whenever private sector providers are available and can meet established service levels, they will be seriously considered as viable service delivery alternatives using the evaluation criteria outlined below.
e. For programs and activities currently provided by City employees, conversions to contract services will generally be made through attrition reassignment to absorption by the contractor.

2. Evaluation Criteria — Within the general policy guidelines stated above, the cost effectiveness of contract services in meeting established service levels will be determined on a case -by - case basis using the following criteria:
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a. Is a sufficient private sector market available to competitively deliver this service and assure a reasonable range of alternative service providers? b. Can the contract be effectively and efficiently administered? C. What are the consequences if the contractor fails to perform, and can the contract reasonably be written to compensate the City for any such damages? d. Can a private section contractor better respond to expansions, contractions or special requirements of the service?
e. Can the work scope be sufficiently defined to ensure that competing proposals can be fairly and fully evaluated, as well as contractor's performed after bid award? f. Does the use of contract services provide us with an opportunity to redefine service levels?
g. Will the contract limit our ability to deliver emergency or other high priority services? h. Overall, can the City successfully delegate the performance of the service but still retain accountability and responsibility for this delivery?
I. Contracting for Services — Government Service Contracts

1. General Policy Guidelines:
a. Contracting with other government entities for the delivery of services such as police and fire provides the City with significant opportunities for cost containment and productivity enhancements. The City utilizes government service contracts to deliver municipal services as a key element in the City's continuing efforts to provide cost- effective programs.
b. Police Contract Services — The City contracts with Riverside County Sheriff's Department for police services. Under this contract the City maintains a ratio of one (1) uniformed police officer for every one thousand (1,000) residents. The City will ensure that contracted staffing levels are compatible with the City population and needs.

Contracting with the County facilitates an efficient, effective and affordable model of policing for the community. The police contract allows the City to partner with the County to leverage resources to reduce costs for supervision, administration, training, clerical support, vehicles and equipment.

C. Fire Contract Services - The City contracts with the Riverside County Fire Department for all fire services. Contracting with the County facilitates an efficient, effective and affordable model of fire protection, disaster preparedness, fire prevention, and emergency operation services for the community. The fire contract allows the City to partner with the County to leverage resources to reduce costs for supervision, administration, training, clerical support, vehicles and equipment.

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J. Contracting for Services — Regional Approach

1. A regional approach to public services leverages economies of scale to improve outcomes and services to the citizens. Therefore, prior to entering into private or government service contracts, the City will require the completion of a systematic assessment to determine whether a regional approach to providing services is necessary. a. Animal Control Services - The City contracts with Animal Friends of the Valleys for animal control services and the County of Riverside (via the Southwest Community Financing Authority) for animal sheltering services. Contracting with multi -agencies for these services demonstrates a regional approach of leveraging resources to provide efficient services (at a reduced cost).

K. Comprehensive Annual Leave Payout

1. Upon an employee's separation from City service, the employee shall have the option to defer their official separation date to that which corresponds to the exhaustion of the employee's Comprehensive Annual Leave (CAL) balance in accordance with established personnel policies and/or labor agreements.

2. When an employee vacates a position using paid time off (e.g. Comprehensive Annual Leave) for an extended period of time, the vacant position will be evaluated by the Department Director, and upon City Manager approval, the Department Director may fill the vacant position in order to continue operations without disruption to City services. In the event the department does not have adequate savings to offset the cost to fill the vacancy, the City Manager is authorized to transfer an amount equal to the funding shortfall from the General Fund Non -Departmental Account No. 001.199.999.5353 — Staffing Continuity Reserve to the affected department.

VII. Asset Management and Replacement Policy
The City has established multiple asset management and replacement funds to accumulate the necessary financial resources to properly maintain City assets over the long-term. The replacement funds are designated for the purpose of purchasing replacement assets at the end of the item's useful life.

Vehicles, equipment, technology, and facilities are tracked on separate replacement schedules, used to determine the annual contribution amounts for each department owning an eligible asset. The annual contribution amounts are equivalent to the estimated cost to replace the asset at the end of its useful life divided by the number of years of useful life.

A. Replacement Funds

1. Fund 310 — Vehicles and Equipment Fund. Eligible assets include vehicles and large equipment items that have a useful life longer than three years and cost in excess of $10,000.

2. Fund 325 —Technology Replacement Fund. Eligible assets include those technology -related assets that have a useful life longer than three years and cost in excess of $5,000. 322 1 Annual Operating Budget

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3. Fund 335 — Support Services Replacement Fund. Eligible assets include copier machines utilized by all City departments and maintained by the Information Technology/Support Services department.

4. Fund 350 — Facilities Replacement Fund. Eligible assets include City buildings, systems, and infrastructure necessary to properly operate and maintain all City facilities.

5. Fund 191— Streetlight Replacement Fund. This fund was established when the City acquired the streetlight network from Southern California Edison, in order to have available resources to repair and replace the light standards, bulbs and other infrastructure of the streetlight network. Resources for this fund are accumulated through Service Level B rate and charges assessed on the properties utilizing the Citywide residential streetlight network.

The funds are discretionary in nature and may be reappropriated by the City Council to provide financial reserves to respond to natural disasters and other emergencies; provide a source for internal loans and liquidity; or serve as collateral for City debt issues.

VIII. Capital Financing and Debt Management
A. Capital Financing

1. The City will consider the use of debt financing only for one-time capital improvement projects and only under the following circumstances:
a. When the project's useful life will exceed the term of the financing; b. When project revenues or specific resources will be sufficient to service the long-term debt.

2. The City will integrate debt issuances with the objectives of the Capital Improvement Program and will incorporate such integration in the formulation of the City's Five -Year Financial Forecast.

3. Debt financing will not be considered appropriate for any recurring purpose such as current operating and maintenance expenditures. The issuance of short-term instruments such as revenue, tax or bond anticipation notes is excluded from this limitation. (See Investment Policy)

4. Capital improvements will be financed primarily through user fees, service charges, assessments, special taxes or developer contributions when benefits can be specifically attributed to users of the facility. Accordingly, development impact fees should be created and implemented at levels sufficient to ensure that new development pays its fair share of the cost of constructing necessary community facilities.

S. Transportation -related impact fees are a major funding source in financing transportation system improvements. However, revenues from these fees are subject to significant fluctuation based on the rate of new development. Accordingly, the following guidelines will be followed in designing and building projects funded with transportation impact fees:

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a. The availability of transportation impact fees in funding a specific project will be analyzed on a case -by -case basis as plans and specifications, or contract awards are submitted for City Manager or Council approval.
b. If adequate funds are not available at that time, the Council will make one of two determinations:
• Defer the project until funds are available;
• Based on the high priority of the project, advance funds from the General Fund, which will be reimbursed as soon as funds become available.

Repayment of General Fund advances will be the first use of transportation impact fee funds when they become available.

6. The City will use the following criteria to evaluate pay-as-you-go versus long-term financing in funding capital improvements:
a. Factors Favoring Pay -As -You -Go Financing:
• Current revenues and adequate fund balances are available, or project phasing can be accomplished;
• Existing debt levels adversely affect the City's credit rating; • Market conditions are unstable or present difficulties in marketing. b. Factors Favoring Long Term Financing:
• Revenues available for debt service are deemed sufficient and reliable so that long-term financings can be marketed with investment grade credit ratings; • The project securing the financing is of the type, which will support an investment grade credit rating;
• Market conditions present favorable interest rates and demand for City financings;
• A project is mandated by State or Federal requirements, and resources are insufficient or unavailable;
• The project is immediately required to meet or relieve capacity needs and current resources are insufficient or unavailable.

B. Debt Management

1. The City will not obligate the General Fund to secure long-term financings except when marketability can be significantly enhanced.

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3. The City will generally conduct financings on a competitive basis. However, negotiated financings may be used due to market volatility or the use of an unusual or complex financing or security structure.

4. The City will seek an investment grade rating (Baa/BBB or greater) on any direct debt and will seek credit enhancement such as letters of credit or insurance when necessary for marketing purposes, availability, and cost-effectiveness.

5. The City will monitor all forms of debt annually coincident with the City's Five -Year Financial Forecast preparation and review process and report concerns and remedies, if needed, to the Council.

6. The City will diligently monitor its compliance with bond covenants, including but not limited to any Federal tax compliance requirements with respect to any tax-exempt debt obligations, and ensure its adherence to applicable regulations.

7. The City will maintain good, ongoing communications with bond rating agencies about its financial condition. The City will follow a policy of full disclosure on every financial report and bond prospectus (Official Statement).

8. The City will periodically review the requirements of, and will remain in compliance with, any continuing disclosure undertakings, particularly under Rule 15c2-12 promulgated by the Securities and Exchange Commission under the Securities Exchange Act of 1934 with respect to debt issues.

9. The City will diligently monitor the use of proceeds from its debt issues, to ensure that the proceeds will be directed to the intended use. The City will maintain records of the intended use of the proceeds when the debt was originally issued (by keeping related documents, such as the Official Statements, tax certificates, as applicable) and the use of the proceeds at the time they are expended. Such records shall be retained so long as the debt issue (and any subsequent debt issue which refunded the debt) remains outstanding and for three years following the final maturity or redemption. The City shall consult legal counsel regarding the use of proceeds that is different from the original intended purpose.

10. So long as required by California Government Code Section 8855(k), the City shall file annual report(s) to the California Debt and Investment Advisory Commission ("CDIAC") in accordance with CDIAC's requirements on a timely basis. The City shall retain a copy of each such annual report.

11. In connection with each debt issue, the City will file or cause Bond Counsel or another applicable member of the financing team to file on behalf of the City, a report of proposed issuance and a report of final sale, as required by California Government Code Section 8855(i) and (j).

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C. Debt Capacity
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1. General Purpose Debt Capacity. The City will carefully monitor its levels of general-purpose debt. Because the general-purpose debt capacity is limited, it is important that the City only use general-purpose debt financing for high -priority projects where it cannot reasonably use other financing methods for two key reasons:
a. Funds borrowed for a project today are not available to fund other projects tomorrow; b. Funds committed for debt repayment today are not available to fund operations in the future. In evaluating debt capacity, general-purpose annual debt service payments should generally not exceed 10% of General Fund revenues; and in no case should they exceed 15%. Further, direct debt will not exceed 2% of assessed valuation; and no more than 60% of capital improvement outlays will be funded from long-term financings.

D. Independent Disclosure Counsel
For any public offering debt issue, the City will retain independent disclosure counsel to assist with the preparation of the official statement or any other similar offering document and the continuing disclosure agreement. The roles of bond counsel and disclosure counsel may be served by the same firm, based on the City's determination on a case -by -case basis.

E. Land -Based Financings

1. Public Purpose. There will be a clearly articulated public purpose in forming an assessment or special tax district in financing public infrastructure improvements. This should include a finding by the Council as to why this form of financing is preferred over other funding options such as impact fees, reimbursement agreements or direct developer responsibility for the improvements_

2. Eligible Improvements. Except as otherwise determined by the Council when proceedings for district formation are commenced, preference in financing public improvements through a special tax district will be given for those public improvements that help achieve clearly identified community facility and infrastructure goals in accordance with adopted facility and infrastructure plans as set forth in key policy documents such as the General Plan, Specific Plan, Facility or Infrastructure Master Plans, or Capital Improvement Plan.

Such improvements include study, design, construction and/or acquisition of:
a. Public safety facilities;
b. Major transportation system improvements, such as freeway interchanges; bridges; intersection improvements; construction of new or widened arterial or collector streets (including related landscaping and lighting); sidewalks and other pedestrian paths; transit facilities; and bike paths;
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e. Open space;
f. Cultural and social service facilities;
g. Other governmental facilities and improvements such as offices, information technology systems and telecommunication systems.

3. Active Role. Even though land -based financings may be a limited obligation of the City, staff will play an active role in managing the district. This means that the City will select and retain the financing team, including the financial advisor, bond counsel, trustee, appraiser, disclosure counsel, assessment engineer, special tax consultant and underwriter, as appropriate. Any costs incurred by the City in retaining these services will generally be the responsibility of the property owners or developer and will be advanced via a deposit when an application is filed; or will be paid on a contingency fee basis from the proceeds from the bonds.

4. Credit Quality. When a developer requests a district, the City will carefully evaluate the applicant's financial plan and ability to carry -out the project, including the payment of assessments and special taxes during build -out. This may include detailed background, credit and lender checks, and the preparation of independent appraisal reports and market absorption studies. For districts where one property owner accounts for more than 25% of the annual debt service obligation, a letter of credit further securing the financing may be required.

S. Reserve Fund. A reserve fund should be established in the lesser amount of: the maximum annual debt services; 125% of the annual average debt service; or 10% of the bond proceeds.

6. Value -to -Debt Ratios. The minimum value -to -debt ratio should generally be 4:1. This means the value of the property in the district, with the public improvements, should be at least four times the amount of the assessment or special tax debt. In special circumstances, after conferring and receiving the concurrence of the City's financial advisor and bond counsel that a lower value -to -debt ratio is financially prudent under the circumstances; the City may consider allowing a value -to -debt ratio of 3:1. The Council should make special findings in this case.

7. Appraisal Methodology. Determination of value of property in the district will be based upon the full case value as shown on the ad valorem assessment roll or upon an appraisal by an independent Member Appraisal Institute (MAI). The definitions, standards and assumptions to be used for appraisals will be determined by the City on a case -by -case basis, with input from City consultants and district applicants, and by reference to relevant materials and information promulgated by the State of California, including the Appraisal Standards for Land Secured Financings prepared by the California Debt and Investment Advisory Commission.

8. Capitalized Interest During Construction. Decisions to capitalize interest will be made on a case -by -case basis, with the intent that if allowed, it should improve the credit quality of the bonds and reduce borrowing costs, benefiting both current and future property owners.

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9. Maximum Burden. Annual assessments (or special taxes in the case of Mello -Roos or similar districts) should generally not exceed 1% of the sales price of the property; and total property taxes, special assessments and special taxes payments collected on the tax roll should generally not exceed 2%, with priority going toward special assessments and/or special taxes used to offset any negative fiscal impact of providing municipal services, as determined by a Fiscal Impact Analysis.

10. Benefit Apportionment. Assessments and special taxes will be apportioned according to a formula that is clear, understandable, equitable and reasonably related to the benefit received by, or burden attributed to, each parcel with respect to its financed improvement.

No annual escalation factor will be permitted for special assessments or special taxes that support debt service on bonds utilized to finance public infrastructure. Annual escalation factors on special assessments and/or special taxes used to fund municipal services shall be as identified in the Fiscal Impact Analysis.

11. Special Tax District Administration. In the case of Mello -Roos or similar special tax districts, the total maximum annual tax should not exceed 110% of annual debt service. The rate and method of apportionment should include a back-up tax in the event of significant changes from the initial development plan and should include procedures for prepayments.

12. Foreclosure Covenants. In managing administrative costs, the City will establish minimum delinquency amounts per owner, and for the district as a whole, on a case -by -case basis before initiating foreclosure proceedings.

13. Disclosure to Bondholders. In general, each property owner who accounts for more than 10% of the annual debt service or bonded indebtedness must provide ongoing disclosure information annually as described under SEC Rule 15(c)-12.

Temecula City CouncilMay 9, 2024

Temecula City Council
May 9, 2024