14. Disclosure to Prospective Purchasers. Full disclosure about outstanding balances and annual payments should be made by the seller to prospective buyers at the time that the buyer bids on the property. It should not be deferred to after the buyer has made the decision to purchase. When appropriate, applicants or property owners may be required to provide the City with a disclosure plan.
F. Conduit Financings
1. The City will consider requests for conduit financing on a case -by -case basis using the following criteria:
a. The City's bond counsel will review the terms of the financing, and render an opinion that there will be no liability to the City in issuing the bonds on behalf of the applicant;
b. There is a clearly articulated public purpose in providing the conduit financing; C. The applicant is capable of achieving this public purpose.
2. The review of requests for conduit financing will generally be a two-step process:
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a. First, obtaining Council's interest in the request, and establishing the ground rules for evaluating it;
b. Second, return to Council with the results of this evaluation and recommend approval of appropriate financing documents, if warranted.
This two-step approach ensures that the issues are clear for both the City and applicant, and that key policy questions are answered.
3. The work scope necessary to address these issues will vary from request to request and will have to be determined on a case -by -case basis. Additionally, the City should generally be fully reimbursed for costs incurred in evaluating the request; however, this should also be determined on a case -by -case basis.
G. Refinancings
1. General Guidelines. Periodic reviews of all outstanding debt will be undertaken to determine refinancing opportunities. Refinancings will be considered (within Federal tax law constraints) under the following conditions:
a. There is a net economic benefit;
b. It is needed to modernize covenants that are adversely affecting the City's financial position or operations;
C. The City wants to reduce the principal outstanding in order to achieve future debt service savings, and it has available working capital to do so from other sources.
2. Standards for Economic Savings. In general, refinancing for economic savings will be undertaken whenever net present value savings of at least five percent (5%) of the refunded debt can be achieved.
a. Refinancings that produce net present value savings of less than five percent will be considered on a case -by -case basis, provided that the present value savings are at least three percent (3%) of the refunded debt.
b. Refinancings with savings of less than three percent (3%), or with negative savings, will not be considered unless there is a compelling public policy objective.
H. Types of Debt That May be Issued
1. To implement the financing (or refinancing) objectives, the City will consider the issuance of generally accepted types of debt, including:
a. Revenue Bonds— limited -liability obligations tied to a specific enterprise or special fund revenue stream where the projects financed clearly benefit or relate to the enterprise or are otherwise permissible uses of the special revenue; b. Special Assessment/Special Tax Bonds — limited liability obligations secured by special assessments or special taxes as described above under "Land -Based Financings"; Annual Operating Budget 1 329
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C. General Fund Suoaorted Lease Revenue Bonds or Certificates of Particiaation — generally involves a lease arrangement between the City and a joint powers authority (or another entity), whereby bonds are issued by the authority for the financing of the project, and the City agrees to make lease payments in sufficient amounts to secure debt service payments on the bonds.
d. General Obligation Bonds — bonds secured by a dedicated property tax override (i.e., a property tax in excess of the 1% basic ad valorem property tax rate) that will be issued only after voter approval pursuant to the State Constitution and other applicable laws. e. Tax Increment Bonds — bonds secured by a portion of ad valorem property tax that are allocated to a successor agency (to a former redevelopment agency) or another entity formed pursuant by law (such as an enhanced infrastructure financing district or a community revitalization infrastructure district). The successor agency will consider issuance of bonds for refunding purposes. The City has not yet formed any enhanced infrastructure financing district, community revitalization infrastructure district or any similar entity, and will undertake applicable legal and feasibility analysis at the time of consideration of the formation of any such entity.
f. Conduit Financing Bonds — bonds as described above under "Conduit Financings," for which debt service will be secured by the applicant's payments and the role of the City (or the City affiliated entity) will be limited to be the conduit issuer, without financial liability.
2. The above list is not exhaustive. The City may from time to time consider other types of debt to accommodate its financing and refinancing objectives.
I. Policy Goals Related to Planning Goals and Objectives
1. It is a policy goal of the City to protect taxpayers and constituents by utilizing conservative financing methods and techniques so as to obtain the highest practical credit ratings (if applicable) and the lowest practical borrowing costs.
2. The City is committed to financial planning, maintaining appropriate reserves levels and employing prudent practices in governance, management and budget administration, including debt issuance and management.
3. The City will comply with applicable State and Federal law as it pertains to the maximum term of debt and the procedures for levying and imposing any related taxes, assessments, rates and charges.
J. Creation of Services Community Facilities Districts
1. Introduction
a. It is the City's goal to support new development projects that address public need and provide a public benefit. In consideration of these projects, the City desires to ensure that the provision of both general services and public safety services are addressed. 330 1 Annual Operating Budget
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b. The City shall require developments that propose an increase in a higher density residential use than what is currently allowed by the General Plan or Zoning Code to form, or annex into, a Community Facilities District (CFD) pursuant to the Mello -Roos Community Facilities Act of 1982, as amended, for the purposes of providing municipal services and public safety services.
C. The City shall make the final determination as to which public financing mechanism, if any, shall be used to assist in the funding of a service. The City may confer with the applicant to learn of any unique circumstances before making its final determination.
2. Eligible Expenses
a. All City and any consultant costs incurred in evaluating applications requesting the establishment of CFDs shall be paid by the applicant by advance deposit increments, or as otherwise agreed upon in writing by the City. The City shall not incur any non - reimbursable expense for processing such applications. Expenses not chargeable to the District shall be borne by the applicant.
b. In general, the services to be financed by a public services CFD are those identified in the Mello -Roos Community Facilities Act which are provided by the City including:
i. Police protection services, including put not limited to, criminal justice services. ii. Fire protection and suppression services, and ambulance and paramedic services.
iii. Provision of municipal services including, but not limited to, parks and park maintenance, street maintenance, facility maintenance, parkway maintenance, recreation funding, library services, open space, flood and storm protection services, and operation of museums and cultural facilities. iv. Other services as may be permitted pursuant to the Mello -Roos Community Facilities Act as it may be amended from time to time.
3. Selection of Consultants
a. The City shall select and solely manage, coordinate, and direct the work of the special tax consultant, assessment engineer, financial advisor, special district administrator, and other professionals and consultants it deems appropriate in relation to the formation of, or annexation into, a Services CFD.
4. Fiscal Impact Analysis (FIA)
a. The City shall enter into an agreement with a third -party consultant to conduct a fiscal impact analysis that analyzes the cost of the provision of services to the proposed development.
i. The applicant shall be responsible for incurring all costs of the FIA and pay a deposit in advance, or as otherwise agreed upon, in writing, by the City.
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The FIA shall utilize the final project description, as provided by the applicant, for analysis. The project description must also match that description used for the necessary California Environmental Quality Act (CEQA) analysis. iii. The FIA shall utilize the most current adopted budget data, to be provided by the City, to develop the projected cost of services relative to the proposed development. The most current available data regarding CPI and other inflators, contract increases, expenditure and revenue trends, and future known legislation affecting the City's budget shall be used. iv. The FIA shall maintain a 1:1,000 police officer ratio, as the population of the City continues to increase.
V. If the FIA is completed more than one year prior to the completion of the entitlement process, the FIA shall be updated to reflect the most recent budget data.
vi. If a significant change in in the City's fiscal environment occurs between the finalization of the FIA and the completion of the entitlement process, the City may require an updated FIA to be completed.
5. Rate and Method of Apportionment
a. The findings of the FIA will be utilized in the determination of the rate and method of apportionment (RMA) for the CFD, as calculated by a third -party special tax consultant, after the proposed development has received its entitlements. b. The RMA should provide for an annual increase in the maximum special tax.
C. For residential components of development projects, the projected ad valorem tax and other direct and overlapping debt for the proposed CFD shall not exceed 2.0% of the anticipated initial sales price to the ultimate home buyer, per City policy. Any deviations from the foregoing will not be permitted unless specifically approved by the City Council.
d. The term of the Services CFD shall be in perpetuity, unless otherwise agreed to by the City Council.
e. The City will consider the apportionment of assessments to those properties that are found by the assessment engineer to be benefited by the municipal services provided.
The assessment engineer will review the services provided to each parcel in order to comply with the requirements of Proposition 218 and applicable State statutes. f. The rate and method of special taxes will be structured in such a manner as to result in a fair and reasonable taxing structure. The City and its special tax consultant will consider input from the proponent of the development project, but the City will make the final determination.
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6. Deposit/Reimbursement Agreement
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
a. As stipulated earlier in this policy, all City and any consultant costs incurred in evaluating applications requesting the establishment of CFDs shall be paid by the applicant by advance deposit increments, or as otherwise agreed upon in writing by the City.
b. The City and the applicant shall enter into a Deposit/Reimbursement Agreement that stipulates the terms of payment for the costs in conducting proceedings for the formation of the Services Community Facility District.
C. The Director of Finance may draw upon the deposits to pay costs including, but not limited to fees and expenses of any consultants employed in connection with the formation or annexation of the CFD; the costs of publication of notices; appraisal or other studies determined necessary; and reasonable charges for City staff time.
7. Conditions for Project Approval for New Projects
a. Effective upon adoption of this policy, the City shall require all developments that propose an increase in a higher density residential use than what is currently allowed by the General Plan or Zoning Code to form or annex into a CFD pursuant to the Mello - Roos Community Facilities Act of 1982, as amended, for the purposes of providing general municipal services and public safety services, for the purpose of offsetting the cost of providing said services to new residents. Determination of an eligible CFD will be made at the discretion of the City. If an eligible CFD does not exist, a new services CFD formation will be required. It is the City's goal to provide a consistent level of service to all City residents.
b. The City may choose to enter into a Development Agreement with the applicant, requiring the development to form, or annex into, the Services CFD.
C. If no Development Agreement is entered into between the City and the applicant, a condition of approval will be placed upon the project during the entitlement phase, stipulating that prior to the approval of any map, it will be required that the development form, or annex into, a Services CFD.
d. The City, in conjunction with its financial advisors, shall determine whether the aggregate cost of public services, allowable under statute, shall equal an amount that renders the formation of a District economically both cost-effective and efficient. e. The City will work, on a case by case basis, to determine the appropriate tax rate to be levied for proposed projects, in conjunction with a Services CFD applying for the development of affordable housing, as defined by the California Health and Safety Code.
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IX. Interfund Transfers and Loans Policy
A. Establishment of Various Funds
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City has established various funds to account for revenues whose use should be restricted to certain activities. Accordingly, each fund exists as a separate financing entity from other funds, with its own revenue sources, expenditures and fund equity.
B. Transfer Between Funds
Any transfers between funds for operating purposes are set forth in the budget. These operating transfers, under which financial resources are transferred from one fund to another, are distinctly different from interfund borrowings, which are usually made for temporary cash flow reasons, and are not intended to result in a transfer of financial resources. In summary, interfund transfers result in a change in fund equity; interfund borrowings do not, as the intent is to repay the loan in the nearterm.
C. Interfund Loans
Interfund loans may be appropriate whenever the loan is expected to be repaid within the immediate future. The most common use of interfund loans is for grant programs, where costs are incurred before drawdowns are initiated and received. Receipt of funds is typically received shortly after the request for funds has been made.
X. Appropriations Limitation
A. Adopting a Resolution
The Council will annually adopt a resolution establishing the City's appropriations limit calculated in accordance with Article XIII-B of the Constitution of the State of California, Section 7900 of the State of California Government Code, and any other voter approved amendments or state legislation that affect the City's appropriations limit.
B. Supporting Documentation Available for Review
The supporting documentation used in calculating the City's appropriations limit and projected appropriations subject to the limit will be available for public and Council review at least fifteen days before Council consideration of a resolution to adopt an appropriations limit. The Council will generally consider this resolution in connection with final approval of the budget.
C. Calculating Appropriations
The City will strive to develop revenue sources, both new and existing, which are considered non - tax proceeds, in calculating its appropriations subject to limitation. 334 1 Annual Operating Budget
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D. Review of User Fees and Charges
The City will annually review user fees and charges and report to the Council the amount of program subsidy, if any, that is being provided by the General Fund. An annual inflator is automatically calculated each year based on changes in the Consumer Price Index.
E. Support of Legislation or Initiatives
The City will actively support legislation or initiatives sponsored or approved by League of California Cities which would modify Article XIII-B of the Constitution in a manner which would allow the City to retain projected tax revenues resulting from growth in the local economy for use as determined by the Council.
F. Voter Approval to Amend Appropriation Limit
The City will seek voter approval to amend its appropriation limit at such time that tax proceeds are in excess of allowable limits.
XI. Pension Rate Stabilization Policy
A. Establishment of an Internal Revenue Code (IRC) Section 115 Irrevocable Trust The City contracts with the California Public Employees Retirement System (CAPERS) to provide pension benefits to its employees. The pension is funded with a combination of employer and employee contributions. To mitigate the volatility in the employer contribution rates, the City has established a Section 115 Trust to prefund its pension obligations. Assets from the Trust are restricted for the payment of pension obligations.
B. Funding of an Internal Revenue Code (IRC) Section 115 Irrevocable Trust The primary benefit of a Section 115 Trust is the flexibility of investment options available to the Trust that cities are prohibited from utilizing. The broader investment options have the ability to generate higher yields and investment earnings, thereby increasing the assets held in trust.
To establish the Section 115 Trust, a one-time contribution of $8 million was deposited as seed funding during Fiscal Year 2017-18.
Effective Fiscal Year 2018-19 and every year thereafter until amended by Council;
1. At a minimum, an amount equivalent to 26% of Total Payroll may be deposited into the Section 115 Trust in July for the ensuing fiscal year, so long as the City has adequate cash flow for operations.
2. Thirty percent (30%) of the Operating Budget Surplus within the General Fund may be deposited into the Section 115 Trust, up to a maximum contribution of $2 million per year.
The Operating Budget Surplus is defined as the excess amount over the budgeted Revenue over Expenditures calculation.
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Annual Operating Budget
3. Additional Trust contributions may be programmed through the Annual Operating Budget process each year, as approved by Council.
Annual pension liability payments to CalPERS shall be made from the proceeds of the Section 115 Trust, so long as adequate proceeds are available in the Section 115 Trust.
XII. Signature Delegation Policy
A. Delegation of City Manager Signature Authority
In accordance with the Budget Resolution Section 1.E-F., the City Manager may authorize expenditures of funds in the amounts up to one -hundred thousand dollars ($100,000). Any expenditures in excess of $100,000 requires City Council action.
With regard to contracts and agreements, the City Manager hereby delegates his signature authority, up to $100,000 to the Assistant City Manager, and up to $60,000 as follows:
1. Temecula Community Service District contracts and agreements may be approved by the Director of Community Services for the following contract types:
a. Entertainment, Performance and Event Agreements
2. Public Works contracts and agreements may be approved by the Deputy City Manager or the Director of Public Works for the following contract types:
a. Maintenance Agreements
b. Minor Construction Agreements
3. "Approved As To Form" approval on all agreements, with the exception of those noted below, may be approved by the Assistant Director of Finance, up to $10,000. All contracts and agreements in excess of $10,000, must be Approved As To Form by the City Attorney, or his/her designee.
a. Successor Agency Agreements
b. Housing Authority Agreements
C. Preservation of Cultural Resource Agreements
d. Leases
e. Licenses Agreements
f. Settlement Agreements
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B. Delegation of City Manager Settlement Authority
In accordance with the Budget Resolution Section 1.G., the City Manager, in consultation with the City Attorney, is authorized to settle personal injury and property damage lawsuits and enter into settlement agreements on behalf of the City, Temecula Community Services District, and the Successor Agency to the Temecula Redevelopment Agency where the amount of the settlement does not exceed one -hundred thousand dollars ($100,000).
1. For all Personal Injury, Property, and Employment Claim settlements, the City Manager hereby delegates his signature authority to the Director of Human Resources/Risk Management to negotiate settlements up to $10,000.
XIII. Emergency Appropriation Policy
In the event of an emergency resulting from acts of nature or other unforeseen activity, the City Manager is authorized to appropriate budgetary funds for the emergency purchase of goods and services to address such emergency.
In the event the emergency requires a significant Public Works response, an emergency exemption to the Public Works bidding requirements must be approved by the City Council via an Emergency Exemption Resolution.
XIV. Debt/Liability Paydown Strategy Policy
At their meeting December 13, 2022, the Council adopted the City's Debt/Liability Paydown Strategy, which provides for a 7-year paydown schedule for the City's outstanding facility debt, the unfunded pension liability and the unfunded Other Post -Employment Benefits (OPEB) liability. As the economic conditions change, it will be necessary to reevaluate the Paydown Strategy to ensure adequate funding exists to maintain the paydown schedule and reach the goal of a 7-year paydown.
The Paydown Strategy consists of a 15-year Financial Plan and includes the use of Available General Fund Balance and available resources in the IRC Section 115 Irrevocable Pension Trust to pay off the City's outstanding debt/liabilities in accordance with the table below (updated in January 2024):
As of January 2024
Funding Sources
Payoff Schedule
Annual
Updated
Pension
Available
OPEB
Pension
Civic Center
MRC
Budgetary
Change
Year #
Fiscal Year
Trust
Fund Balance
Liability
Liability
Loan
Loan
Savings
From Original
1 2022-23
5,000,000
19,913,606
7,2S0,000
12,624,607
5,038,999
(1,620,001)
(364,988)
2 2023-24
7,000,000
10,792,003
3,254,000
14,538,003
(3,253,835)
1,893,000
3 2024-25
5,000,000
2,913,492
7,913,492
(5,522,203)
(321,458)
4 2025-26
2,000,000
6,267,833
8,267,833
(5,598,373)
1,448,821
5 2026-27
8,455,217
8,455,217
(5,680,108)
6,277,059
6 2027-28
9,019,970
9,019,970
(5,763,328)
(1,184,698)
7 2028-29
6,304,545
6,304,545
(5,851,032)
(1,125,490)
8 2029-30
(5,938,215)
9 2030-31
(5,566,423)
10 2031-32
(4,356,798)
19,000,000
63,666,666
3,254,000
61,749,060
12,624,607
5,038,999
(49,150,315)
6,622,246
Change from
Original
2,000,000
1,885,165
(2,107,000)
9,095,257
(327,393)
(38,618)
8,999,878
Total Interest S
30,763,360
2,187,894
1,036,267
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Annual Operating Budget
BUDGET AND FISCAL POLICIES
The original OPEB and Pension liability amounts were determined as of June 30, 2020 valuation reports and are subject to change as CalPERS investment returns fluctuate each year. Annual Budgetary Savings generated by the payoff of a specific debt/liability is redirected back into Available Fund Balance and applied to the payoff of future unfunded liabilities until all obligations are paid off.
The CalPERS Pension Unfunded Liability will be considered "paid off" when the City Pension Plan's Funded Status, as defined by CalPERS, is equal to or greater than 100%. To achieve this Funded Status within the 7-year target, annual Additional Discretionary Payments (ADPs) will be made directly to CalPERS, as noted in the above schedule.
Any deviations from the Paydown Strategy's 15-Year Financial Plan that trigger less than $4 million in Available Fund Balance in any year of the forecast is cause for reevaluating the paydown timeline.
Economic impacts that could trigger the reevaluation include:
(1) Economic conditions, including recession or potential recession, (2) Decrease in General Fund revenue,
(3) Increase in General Fund expenditures,
(4) Declining interest earnings in CaIPERS' Public Employees' Retirement Fund (PERF) portfolio,
(5) Declining investment earnings in the City's IRC Section 115 Irrevocable Pension Trust
Each year, as part of the Annual Operating Budget process and the Mid -Year Budget process, the 15-Year Financial Plan shall be updated and reevaluated to ensure adequate Available General Fund Balance and Pension Trust balances exist to make the Pension Liability payments, or ADPs, as outlined in the table above. If the funding sources are not adequate to maintain Available Fund Balance in excess of $4 million each year of the forecast, an alternative paydown schedule shall be presented for City Council consideration.
An Operating Budget Surplus is defined as the excess amount over the budgeted Revenue over Expenditures calculation. In the event of any remaining Operating Budget Surplus after contributions are made to the City's IRC Section 115 Irrevocable Pension Trust in accordance with Budget Policy XI, additional ADPs may be made from the remaining surplus, up to $2 million per fiscal year. Additional ADPs may be programmed through the Annual Operating Budget process each year, as approved by Council.
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Annual Operating Budget
SUMMARY OF CHANGES IN AUTHORIZED POSITIONS,
PERSONNEL AND BENEFIT COSTS
Total authorized Full Time Equivalent (FTE) positions equal 199.20 authorized positions, including one authorized/unfunded position (Principal Planner in the Community Development department). The total reflects no change in the number of positions compared to the prior year.
Total Authorized Positions remains below the peak in 2007-08 by 11.55 positions.
Authorized
Positions
250.00
200.00
150.00
100.00
50.00 City of Temecula
Authorized Positions Trend
2001 - 2024
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Revenue
$120,000,000
$100,000,000
$80,000,000
$60,000,000
$40,000,000
$20,000,000
In addition to the Authorized Positions, the City employs one Limited Term Senior Accounting Technician to support the implementation of the City's new financial system and four Limited Term positions to support the continuity in staffing for Authorized employees out on leaves of absence and/or terminal leave.
A significant number of part-time, non-benefitted Project employees also are employed to assist with the multitude of programs offered by the Temecula Community Services District. For Fiscal Year 2024-25, an estimated 80.9 full- time equivalents will be hired as seasonal and part-time support.
Public Safety personnel are provided through contracts with Riverside County and CalFire. A total of 116.7 Sworn Police Officers, 18 non -sworn Community Service Officers, and three Sheriff Service Officers are included in the Police budget, and a total of 78 Fire personnel are reflected in the Fire Department budget for FY2024-25.
Employee Salaries
In accordance with the City's labor agreements, a 4.4% cost of living adjustment will go into effect July 1, 2024. The salary and benefits contained in the Adopted Budget reflect the anticipated salary adjustments.
Pursuant to Section 47.3 of the MOU and Section 31.3 of the Management Compensation Plan (MCP), a Reclassification Request Process is available to employees whose work has fundamentally changed due to a department reorganization, changes to staffing levels, introduction of new programs or services, and/or reallocations of work and internal reporting relationships. Employees may request an evaluation of their job duties by an independent consultant, to determine the proper job classification for the work performed. In accordance with the provisions of the MOU and MCP, a total of 17 employees are recommended for reclassification, effective July 1, 2024.
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SUMMARY OF CHANGES IN AUTHORIZED POSITIONS,
PERSONNEL AND BENEFIT COSTS
Employee Benefits
The City contributes to the California Public Employees Retirement System (CalPERS), a multiple -employer public employee defined benefit pension plan for all authorized employees and temporary employees who work more than 1,000 hours per year, or who have previously been part of CalPERS pension program. CalPERS provides retirement and disability benefits, annual cost of living adjustments, and death benefits to plan members and beneficiaries. Benefit provisions and all other requirements are established by the State statute and City ordinance, with the City providing the following benefits:
• Tier 1: 2.7% @ 55 formula for employees hired prior to September 11, 2011 • Tier 2: 2.0% @ 60 formula for employees hired after September 11, 2011 • Tier 3: 2.0% @ 62 for employees, new to the CalPERS system, hired after January 1, 2013, in accordance with the Public Employees' Pension Reform Act of 2013 (PEPRA) The City pays a contribution on behalf of authorized employees; (5% for Tier 1 and 4% for Tier 2 employees), in addition to the required actuarially determined employer contribution rate. The annual cost for the CAPERS pension for eligible personnel for Fiscal Year 2024-25 is budgeted to be $6,794,806.
The City provides a Section 125 Flexible Benefits Plan for all authorized employees. The total monthly cafeteria allotment is $1,200 from which employees can purchase health, dental, life, and disability insurance benefits. Also included in this Plan are options for medical and dependent care reimbursement, deferred compensation, or a "cash back" option. The cafeteria allotment is also provided to eligible retirees as part of the City's retiree health plan.
As part of the MOU and MCP agreements, in addition to the cafeteria allotment, the City provides employees a $600 per month contribution to a Health Flex Contribution account to be used for medical, dental or vision premiums, or directed to a Healthcare Flexible Spending Account. Any unused amount not utilized for these purposes will be forfeited.
The annual cost of the cafeteria benefit plan for Fiscal Year 2024-25 is estimated to be $4,320,000. 340 1 Annual Operating Budget
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Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
Number,ary
Positions
Salary Schedule
Minimum Maximum
BargainingFY2024-25
Unit***
Exempt/Non-
Exempt
CITY COUNCIL
Councilmember
5.0 600 2,100
N/A
E
City Council Subtotal:
5.0 CITY MANAGER
Assistant City Manager
1.0 18,708 26,435
Exec
E
Assistant to the City Manager
1.0 11,497 16,247
MCP
E
City Manager
1.0 N/A 29,078
Contract
E
Executive Assistant
1.0 6,051 8,549
MCP
E
Senior Office Specialist
1.0 1 4,845 6,202
Rep
NE
City Manager Subtotal:
5.0 OFFICE OF PUBLIC INFORMATION & ECONOMIC DEVELOPMENT Administrative Assistant 1.0 5,217 6,679
Rep
NE
Economic Development Manager
1.0 10,416 14,718
MCP
E
Management Analyst
1.0 6,845 9,672
MCP
E
Multimedia Specialist 1/11
1.0 5,904 7,939
Rep
NE
Senior Management Analyst
1.0 7,939 11,216
MCP
E
Office of Public Information & Economic
Development Subtotal:
5.0 CITY CLERK
Deputy City Clerk
1.0 7,745 10,943
MCP
E
Director of Legislative Affairs/City Clerk
1.0 15,085 21,315
Exec
E
Management Assistant
1.0 5,618 7,192
Rep
NE
Records Manager
1.0 7,017 9,915
MCP
E
Records Technician
1.0 4,075 5,217
Rep
NE
City Clerk Subtotal:
5.0 HUMAN RESOURCES
Director of HR/Risk Management
1.0 15,085 21,315
Exec
E
Human Resources Technician 1/11 Confidential
1.0 5,349 7,939
MCP
NE
Management Assistant Confidential
2.0 5,618 7,939
MCP
NE
Senior Management Analyst
2.0 7,939 11,216
MCP
E
Senior Management Analyst (underfill as Management
Analyst)
1.0 1 7,939 11,216
MCP
E
Human Resources Subtotal:
7.0 Annual Operating Budget 1 341
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
EMERGENCY MANAGEMENT
Senior Management Analyst
Number of
Positions
1.0 Monthly
Minimum Maximum
7,939 11,216
MCP
Exempt/Non-
E
Emergency Management Subtotal:
1.0 FINANCE
Accountant 1/11
1.0 7,017 9,436
Rep
NE
Accounting Assistant Cashier & AP
3.0 4,964 6,356
Rep
NE
Accounting Technician 1/11
1.0 5,481 7,372
Rep
NE
Assistant Director of Finance
1.0 12,691 17,931
MCP
E
Director of Finance
1.0 1 15,463 21,849
Exec
E
Finance Manager
1.0 8,982 12,691
MCP
E
Fiscal Services Manager
2.0 10,416 14,718
MCP
E
Management Analyst
2.0 6,845 9,672
MCP
E
Senior Accountant Confidential
1.0 8,138 11,497
MCP
NE
Senior Accounting Technician
1.0 6,356 8,138
Rep
NE
Senior Accounting Technician - Payroll Confidential
1.0 6,356 8,982
MCP
NE
Finance Subtotal:
15.0 INFORMATION TECHNOLOGY
Assistant Director Information Tech nolo /Su pport Svcs
1.0 12,381 17,495
MCP
E
Director of Information Technology/Support Svcs
1.0 15,085 21,315
Exec
E
Information Technology Manager
1.0 11,216 15,848
MCP
E
Information Technology Specialist 1/11 Confidential
2.0 6,051 8,982
MCP
NE
Information Technology Supervisor Confidential
4.0 7,745 10,943
MCP
NE
Information Technology Supervisor (Multimedia
Services) (Confidential
1.0 7,745 10,943
MCP
NE
Information Technology Technician 1/11
0.5 5,217 7,745
MCP
NE
Management Analyst
1.0 6,845 9,672
MCP
E
Senior Administrative Assistant
1.0 5,760 7,372
Rep
NE
Senior Information Technology Specialist Confidential
2.0 7,017 9,915
MCP
NE
Support Services
Information Technology Technician 1/11
0.5 5,217 7,745
MCP
NE
Office Specialist 1/11 - AM
0.6 4,177 5,618
Rep
NE
Office Specialist 1/11 - PM
0.6 4,177 5,618
Rep
NE
Support Services Supervisor
1.0 4,845 6,202
Rep
NE
Information Technology Subtotal:
17.2 COMMUNITY DEVELOPMENT
Assistant Director of Community Development
1.0 12,691 17,931
MCP
E
342 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
Deputy City Manager
Number of
Positions
1.0 Monthly
Minimum Maximum
17,009 24,033
Exec
Exempt/Non-
E
Principal Management Analyst
1.0 8,764 12,381
MCP
E
Senior Administrative Assistant
1.0 5,760 7,372
Rep
NE
Planning
Assistant Planner
1.0 6,356 8,138
Rep
NE
Associate Planner I underfill as Planning Technician
1.0 7,372 9,436
Rep
NE
Associate Planner 1/11
2.0 7,372 10,416
Rep
NE
Community Development Technician 1
1.0 5,618 7,192
Rep
NE
Community Development Technician II (underfill as
Comm Dev Tech I)
2.0 6,202 7,939
Rep
NE
Planning Manager
1.0 10,943 15,463
MCP
E
Planning Technician
1.0 5,760 7,372
Rep
NE
Senior Community Development Technician
2.0 6,845 8,764
Rep
NE
Senior Management Analyst
1.1 7,939 11,216
MCP
E
Senior Office Specialist
1.0 4,845 6,202
Rep
NE
Senior Planner
1.0 8,982 12,691
MCP
E
Building and Safety/Code Enforcement
Administrative Assistant
2.0 5,217 6,679
Rep
NE
Building Inspector 1
1.0 6,516 8,341
Rep
NE
Building Inspector II
2.0 7,192 9,206
Rep
NE
Building Official
1.0 11,497 16,247
MCP
E
Code Enforcement Officer 1
1.0 5,481 7,017
Rep
NE
Code Enforcement Officer 11
2.0 6,051 7,745
Rep
NE
Field Supervisor - Code Enforcement
1.0 7,372 9,436
Rep
NE
Plan Checker
1.0 8,764 11,216
Rep
NE
Senior Building Inspector
2.0 7,939 10,163
Rep
NE
Senior Code Enforcement Officer
1.0 6,679 8,549
Rep
NE
Senior Management Analyst
0.9 7,939 11,216
MCP
E
Community Development Subtotal:
33.0 PUBLIC WORKS
Assistant Director of Public Works
1.0 13,667 19,311
MCP
E
Director of Public Works
1.0 15,463 21,849
Exec
E
Principal Management Analyst
1.0 8,764 12,381
MCP
E
Program Manager
1.0 8,764 12,381
MCP
E
Senior Administrative Assistant
1.0 5,760 7,372
Rep
NE
CIP Administration
Assistant Engineer 1/11
2.0 7,017 9,436
1 Rep
NE
Associate Civil Engineer
1.0 9,436 12,080
1 Rep
E
Annual Operating Budget 1 343
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
Associate Civil Engineer (underfill as Associate
Engineer II)
Number of
Positions
1.0 Monthly
Minimum Maximum
9,436 12,080
Rep
Exempt/Non-
E
Associate Engineer II
3.0 8,982 11,497
Rep
E
Engineering Manager
1.0 13,009 18,380
MCP
E
Principal Civil Engineer
1.0 11,785 16,650
MCP
E
Senior Civil Engineer
1.0 10,677 15,085
MCP
E
Senior Public Works Inspector
2.0 7,745 9,915
Rep
NE
Senior Public Works Inspector (underfill as Public
Works Inspector II)
1.0 7,745 9,915
Rep
NE
Supervising Public Works Inspector
1.0 8,549 10,943
Rep
NE
Land Development/NPDES
Associate Civil Engineer
1.0 9,436 12,080
Rep
E
Associate Civil Engineer (underfill as Associate
Engineer II)
1.0 9,436 12,080
Rep
E
Associate Engineer II
1.0 8,982 11,497
Rep
E
Engineering Tech 1/II
1.0 6,051 8,138
Rep
NE
Management Assistant (underfill as Senior Office
Specialist)
1.0 5,618 7,192
Rep
NE
Senior Management Analyst (underfill as
Management Analyst)
1.0 7,939 11,216
MCP
E
Senior Public Works Inspector
1.0 7,745 9,915
Rep
NE
Traffic
Associate Civil Engineer
1.0 9,436 12,080
Rep
E
Senior Civil Engineer
1.0 10,677 15,085
MCP
E
Senior Signal Technician
2.0 7,745 9,915
Rep
NE
Maintenance (Streets, Facilities, Parks)
Custodian II - Facilities
2.0 3,784 4,845
Rep
NE
Field Supervisor - Trades
1.0 7,556 9,672
Rep
NE
Landscape Inspector II
1.0 6,356 8,138
Rep
NE
Lead Maintenance Worker - Electrician
1.0 6,845 8,764
Rep
NE
Lead Maintenance Worker - HVAC
1.0 6,845 8,764
Rep
NE
Lead Maintenance Worker - Streets
2.0 5,481 7,017
Rep
NE
Lead Maintenance Worker - Streets (underfill as
Maintenance Worker I)
1.0 5,481 7,017
Rep
NE
Lead Maintenance Worker - Parks
2.0 5,481 7,017
Rep
NE
Lead Maintenance Worker - Facilities
1.0 6,516 8,341
Rep
NE
Maintenance Manager
1.0 11,497 16,247
MCP
E
Maintenance Superintendent
3.0 10,416 14,718
MCP
E
Maintenance Worker I - Facilities
1.0 5,349 6,845
Rep
NE
Maintenance Worker I - Parks
1.0 4,498 5,760
Rep
NE
Maintenance Worker I - Streets
5.0 4,498 5,760
Rep
NE
Maintenance Worker 11 - Facilities
2.0 5,904 7,556
1 Rep
NE
344 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
Maintenance Worker II - Parks
Number of
Positions
1.0 Monthly
Minimum Maximum
4,964 6,356
Rep
Exempt/Non-
NE
Maintenance Worker II - Streets (underfill as
Maintenance Worker I)
2.0 4,964 6,356
Rep
NE
Management Assistant
1.0 5,618 7,192
Rep
NE
Park Attendant 1
1.0 5,481 7,017
Rep
NE
Park Attendant 11 underfill as Park Attendant I
1.0 6,051 7,745
Rep
NE
Park Attendant II
1.0 6,051 7,745
Rep
NE
Senior Landscape Inspector
1.0 7,017 8,982
Rep
NE
Senior Office Specialist
1.0 4,845 6,202
Rep
NE
Public Works Subtotal:
64.0 FIRE
Community Development Technician 11
1.0 6,202 7,939
Rep
NE
Fire Inspector II
1.0 8,341 10,677
Rep
NE
Management Analyst
1.0 6,845 9,672
MCP
E
Senior Community Development Technician (underfill
as ComDevTech I)
1.0 6,845 8,764
Rep
NE
Fire Subtotal:
4.0 COMMUNITY SERVICES
Assistant Director of Community Services
1.0 12,381 17,495
MCP
E
Community Services Coordinator 1/11
5.0 5,618 7,556
Rep
NE
Community Services Manager
9.0 10,163 14,357
MCP
E
Community Services Specialist II
1.0 5,091 6,516
Rep
NE
Community Services Superintendent
1.0 11,216 15,848
MCP
E
Community Services Supervisor 1/11
12.0 6,516 8,764
Rep
NE
Director of Community Services
1.0 15,085 21,315
Exec
E
Management Assistant
1.0 5,618 7,192
Rep
NE
Multimedia Coordinator
2.0 6,845 8,764
Rep
NE
Office Specialist 1/11
1.0 4,177 5,618
Rep
NE
Principal Management Analyst
1.0 8,764 12,381
MCP
E
Theater Technical Coordinator 1/11
1.0 5,618 7,556
Rep
NE
Theater Technical Coordinator 1/11 (underfill as Theater Technical Specialist II)
1.0 5,618 7,556
Rep
NE
Community Services Subtotal:
37.0 Annual Operating Budget 1 345
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF AUTHORIZED POSITIONS
As of July 1, 2024
Total By Deaartment
City Council
City Manager
Economic Development
City Clerk
Human Resources
Emergency Management
Finance
Information Technology
Community Development
Public Works
Fire
Community Services
Total of Authorized/Unfunded Positions:
Positions
5.0 5.0
5.0 5.0
7.0 1.0
15.0 17.2
33.0 64.0
4.0 37.0
1.0 ** Bargaining Units:
Rep = Represented
MCP = Management/Confidential
Exec = Executive
Authorized/Unfunded positions:
Community Development - Planning
Principal Planner 1.0 9,915 14,007 MCP E
Limited Term Assignment Positions:
FINANCE
Senior Accounting Technician (Confidential) 1.0 6,356 8,982 MCP NE Continuity Staffing:
CITY MANAGER
Administrative Assistant
PUBLIC WORKS
Lead Maintenance Worker - Parks
Principal Management Analyst
5,217 6,679
Re
NE
1.0 5,249 6,720
Rep
NE
1.0 8,395 11,859
MCP
E
346 1 Annual Operating Budget
City of Temecula
Q Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Adopted Unfunded Current Unfunded Proposed Unfunded
2022-23 2022-23 Changes 2023-24 2023-24 Changes 2024-25 2024-25
GENERALFUND
CITY COUNCIL
Council Members 5.00 5.00 5.00
CITY MANAGER
City Manager
1.00 1.00
1.00 Assistant City Manager
1.00 1.00
1.00 Assistant to the City Manager
0.70 (0.05)
0.65 (0.15)
0.50 Executive Assistant
1.00 -
1.00 -
1.00 Senior Office Specialist
0.75 (0.75)
-
1.00 1.00
(0.80)
3.65 0.85
4.50 4.45
-
OFFICE OF PUBLIC INFORMATION & ECONOMIC DEVELOPMENT
Administrative Assistant
1.00 -
1.00 -
1.00 Assistant to the City Manager
0.30 0.05
0.35 0.15
0.50 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
(1.00)
-
1.05 6.35
(0.85)
5.50 5.30
EMERGENCY MANAGEMENT
Director of HR/Risk Management
0.20 (0.20)
-
-
Management Analyst
1.00 (1.00)
Management Assistant - Limited Term
0.10 (0.10)
-
-
Senior Management Analyst
-
1.00 1.00
1.00 (0.30)
1.00 1.00
1.30 HUMAN RESOURCES
Director of HR/Risk Management
0.40 0.10
0.50 0.50
Human Resources Technician 1
2.00 (2.00)
-
-
Human Resources Technician 11
-
2.00 2.00
2.00 Management Analyst
0.20 (0.20)
-
-
Management Assistant - Limited Term
0.40 (0.40)
-
-
-
Management Assistant (Confidential)
-
0.40 0.40
0.50 0.90
Senior Management Analyst
2.00 0.20
2.20 (0.10)
2.10 0.10
5.10 0.40
5.50 5.00
CITY CLERK
Deputy City Clerk
1.00 -
1.00 -
1.00 Director of Legislative Affairs/City Clerk
1.00 1.00
1.00 Management Assistant
1.00 1.00
1.00 Records Manager
1.00 1.00
1.00 Records Technician
1.00 1.00
1.00 5.00
5.00 5.00
FINANCE
Accountant I
1.00 1.00
1.00 Accounting Assistant
1.00 1.00
1.00 Annual
Operating Budget 347
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Adopted Unfunded Current Unfunded Proposed Unfunded
2022-23 2022-23 Changes 2023-24 2023-24 Changes 2024-25 2024-25 Accounting Assistant - Cashier
2.00 2.00
2.00 Accounting Technician 1/11
1.00 1.00
1.00 Assistant Director of Finance
1.00 1.00
1.00 Director of Finance
1.00 1.00
(0.04)
0.96 Fiscal Services Manager
1.85 1.85
0.01 1.86
Finance Manager
0.92 (0.04) 0.88
0.12 1.00
Management Analyst
1.00 1.00
-
1.00 Management Analyst (Confidential)
1.00 1.00
Senior Accountant (Confidential)
1.00 1.00
-
1.00 Senior Accounting Technician
1.00 1.00
1.00 Senior Accounting Technician(Confidential)
2.00 2.00
(1.00)
1.00 14.77
(0.04) 14.73
0.09 14.82
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
1.00 (0.50)
0.50 0.15
0.65 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 -
1.00 0.10
1.00 1.10
(0.80)
0.30 0.40
(0.40)
-
-
-
0.50 0.50
0.05 0.55
1.00 1.00
-
1.00 1.00
0.10 1.10
0.90 2.00
0.40 (0.10)
0.30 0.05
0.35 -
0.65 (0.65)
-
0.65 -
- 0.65
0.75 -
0.75 -
0.08 0.83 -
-
0.20 0.20
-
0.20 1.10
(0.75)
0.35 (0.05)
0.30 1.00
1.00 1.00
1.00 1.00
-
1.00 -
12.90 (2.10)
10.80 0.65
0.38 11.18 0.65
COMMUNITY DEVELOPMENT - BUILDING & SAFETY
Administrative Assistant
2.00 -
2.00 Asst. Director of Community Development
-
0.25 0.25
Building Inspector 1
1.00 -
1.00 Building Inspector 11
4.00 (1.00)
3.00 Building Official
1.00 1.00
Code Enforcement Officer 1
2.00 2.00
Code Enforcement Officer 11
1.00 1.00
Community Development Technician 1
0.90 0.90
Community Development Technician 11
3.60 (2.60)
1.00 Deputy City Manager
0.25 0.25
Field Supervisor Code Enforcement
0.95 0.95
Plan Checker
1.00 1.00
Planning Technician
-
0.90 0.90
Principal Management Analyst
0.20 0.20
0.40 Senior Administrative Assistant
0.10 -
0.10 2.00
0.25 1.00
(1.00)
2.00 1.00
(1.00)
1.00 1.00
2.00 1.80
2.70 (1.00)
0.25 0.95
1.00 (0.90)
-
0.05 0.45
0.05 0.15
348 1 Annual Operating Budget
City of Temecula
Q
Fiscal Year 2024-2025
Annual
Operating Budget
SCHEDULE OF CHANGES IN
ALLOCATED POSITIONS
Adopted Unfunded
Current Unfunded
Proposed Unfunded
2022-23 2022-23
Changes
2023-24 2023-24
Changes
2024-25 2024-25
1.00 1.00
1.00 2.00
Senior Building Inspector -
Senior Code Enforcement Officer
1.00 -
1.00 -
1.00 Senior Community Development Technician
-
1.80 1.80
1.80 Senior Management Analyst
0.90 -
0.90 0.90
0.55 20.45
20.45 19.90
PUBLIC WORKS - LAND DEVELOPMENT
Administrative Assistant
-
0.20 0.20
(0.20)
-
Assistant Engineer II
1.00 1.00
-
1.00 Asst. Director of Public Works
-
0.25 0.25
0.75 1.00
Associate Civil Engineer
1.00 (1.00)
-
1.00 1.00
Associate Engineer 1
1.00 1.00
(1.00)
-
Associate Engineer II
1.00 1.00
1.00 Director of Public Works
0.15 0.15
0.15 Engineering Tech 1
1.00 1.00
-
1.00 Management Analyst
-
-
1.00 1.00
Management Assistant
0.60 0.60
(0.60)
-
Principal Civil Engineer
1.00 (1.00)
-
-
Principal Management Analyst
0.10 -
0.10 0.10
Public Works Inspector II
-
0.90 0.90
-
0.90 Senior Administrative Assistant
-
-
0.20 0.20
Senior Management Analyst
-
1.00 1.00
(1.00)
-
Senior Management Analyst (Y-Rate)
1.00 (1.00)
-
-
-
Senior Office Specialist
-
-
1.00 1.00
Senior Public Works Inspector
1.65 (0.90)
0.75 -
0.75 (0.55)
7.95 1.15
9.10 8.50
PUBLIC WORKS
Administrative Assistant
0.20 0.20
(0.20)
Asst. Director of Public Works
0.30 0.30
(0.30)
-
Associate Civil Engineer
1.00 -
1.00 1.00
Associate Engineer II
1.00 -
1.00 (1.00)
-
Custodian II
0.05 0.05
0.10 0.10
0.20 Custodian II (Y-Rate)
0.05 (0.05)
-
-
-
Director of Public Works
0.40 -
0.40 0.40
Field Supervisor -Trades
0.10 0.05
0.15 0.15
Landscape Inspector11
0.20 -
0.20 0.20
Lead Maintenance Worker
3.00 -
3.00 3.00
Lead Maintenance Worker -Electrician
0.25 (0.15)
0.10 0.10
Lead Maintenance Worker-HVAC
0.05 -
0.05 0.05
Maintenance Manager
0.83 0.02
0.85 -
0.85 Maintenance Superintendent
0.05 -
0.05 0.05
0.10 Maintenance Worker 1
3.00 1.00
4.00 3.00
7.00 Maintenance Worker II
2.00 -
2.00 (2.00)
-
Management Assistant
0.75 -
0.75 (0.40)
0.35 Management Assistant (Temporary)
1.00 (1.00)
-
-
Office Specialist II
0.68 1.00
(0.68)
-
Principal Management Analyst
0.35 -
0.35 -
0.35 Program Manager
-
-
1.00 1.00
Annual Operating Budget 1 349
a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
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
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
PARKS MAINTENANCE
Asst. Director of Public Works
Director of Public Works
Landscape Inspectorll
Lead Maintenance Worker
Lead Maintenance Worker -Electrician
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker II
Management Assistant
Office Specialist II
Park Attendant I
Park Attendant II
Senior Landscape Inspector
POLICE (Non -Contract Employees)
Fiscal Services Manager
Adopted Unfunded
Current Unfunded
Proposed Unfunded
2022-23 2022-23
Changes
2023-24 2023-24
Changes
2024-25 2024-25
-
0.10 0.10
-
0.10 -
-
-
0.20 0.20
1.00 1.00
-
1.00 0.20
0.20 0.20
-
1.00 1.00
1.00 0.35
(0.10)
0.25 0.25
2.00 2.00
2.00 1.00
1.00 -
1.00 19.31 1.00
0.74 20.05
0.45 20.50
- -
0.60 0.60
(0.60)
-
-
-
1.00 1.00
2.00 2.00
-
2.00 -
0.25 0.25
(0.25)
-
3.00 (2.00)
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 1.00
0.45 0.45
0.45 -
-
0.60 0.60
1.00 1.00
-
1.00 1.00
(1.00)
-
-
1.00 1.00
2.00 2.00
1.00 (1.00)
-
-
1.00 -
1.00 1.00
13.70 0.85
14.55 (0.25)
14.30 -
0.10 0.10
(0.10)
-
0.10 -
0.10 0.10
0.50 0.50
0.50 2.00
2.00 2.00
0.25 0.15
0.40 (0.30)
0.10 0.95
-
0.95 0.95
1.00 1.00
2.00 (1.00)
1.00 1.00
-
1.00 1.00
0.25 -
0.25 0.25
0.18 (0.18)
-
-
1.00 1.00
2.00 2.00
2.00 (1.00)
1.00 1.00
0.50 -
0.50 0.50
9.73 1.07
10.80 (1.40)
9.40 0.15
-
0.15 (0.15)
-
350 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Adopted Unfunded Current Unfunded Proposed Unfunded
2022-23 2022-23 Changes 2023-24 2023-24 Changes 2024-25 2024-25
0.15 - 0.15 - (0.15)
FIRE (Non -Contract Employees)
-
Community Development Technician I -Fire
-
-
1.00 1.00
Community Development Technician II -Fire
2.00 (1.00)
1.00 -
1.00 Fire Inspector 1
1.00 1.00
1.00 Management Analyst
1.00 1.00
1.00 Senior Community Development Technician
-
1.00 1.00
(1.00)
-
-
4.00 -
4.00 -
4.00 0.57
129.58
0.65 0.67
130.25
0.65 General Fund Total
129.01
1.00 SPECIAL REVENUE FUNDS
CDBG
Principal Management Analyst
0.20 -
-
0.20 -
-
0.20 -
-
0.20 0.20
0.20 AFFORDABLE HOUSING
Asst. Director of Community Development
-
0.25 0.25
(0.15)
0.10 Deputy City Manager
0.25 -
0.25 (0.05)
0.20 Principal Management Analyst
0.20 (0.10)
0.10 (0.10)
-
-
Principal Planner
0.35 (0.35)
-
0.35 -
0.35 Senior Administrative Assistant
0.15 -
0.15 -
(0.13)
0.02 -
Senior Management Analyst
-
0.75 0.75
-
0.05 0.80
-
0.55 1.50
0.35 (0.38)
1.12 0.35
0.95 0.55
1.70 0.35
(0.38)
1.32 0.35
Special Revenue Funds Total
1.15 COMMUNITY FACILITY DISTRICTS
FINANCE
Director of Finance
-
-
-
-
0.04 0.04
-
Finance Manager
0.08 0.04
0.12 (0.12)
-
Fiscal Services Manager
-
-
-
0.14 0.14
0.04 0.12
0.06 0.18
0.08 COMMUNITY SERVICES
PARKS AND RECREATION
Aquatics Coordinator
1.00 1.00
(1.00)
Aquatics Supervisor 1
2.00 (1.00)
1.00 (1.00)
Aquatics Supervisor 11
1.00 1.00
2.00 (2.00)
-
Assistant Director of Community Services
-
-
-
1.00 1.00
Community Services Assistant
1.00 1.00
(1.00)
-
Community Services Coordinator 1
2.00 2.00
2.00 Community Services Coordinator II
2.00 2.00
4.00 (1.00)
3.00 Community Services Manager
9.00 -
9.00 -
9.00 Community Services Specialist 1/11
1.00 (1.00)
-
1.00 1.00
Community Services Superintendent
2.00 2.00
(1.00)
1.00 Community Services Supervisor 1
4.00 4.00
1.00 5.00
Community Services Supervisor 11
2.00 1.00
3.00 3.00
6.00 Community Services Supervisor 1/11
-
-
-
1.00 1.00
Annual Operating Budget 1 351
a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Custodian II
Custodian II (Y-Rate)
Director of Community Services
Field Supervisor -Code Enforcement
Field Supervisor -Trades
Landscape Inspector ll
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 II
Principal Management Analyst
Senior Landscape Inspector
Senior Recreation Leader
Theater Technical Assistant
Theater Technical Coordinator I
Theater Technical Coordinator II
Theater Technical Specialist II
SERVICE LEVEL D
Maintenance Manager
Management Assistant
Principal Management Analyst
SERVICE LEVEL L
Maintenance Superintendent
LIBRARY
Custodian II
Custodian II (Y-Rate)
Field Supervisor -Trades
Landscape Inspector ll
Lead Maintenance Worker
Maintenance Superintendent
Maintenance Worker I
Maintenance Worker I - Facilities
Maintenance Worker II - Facilities
Senior Landscape Inspector
Adopted Unfunded
Current Unfunded
Proposed Unfunded
2022-23 2022-23
Changes
2023-24 2023-24
Changes
2024-25 2024-25
0.60 0.60
1.20 (0.10)
1.10 0.60
(0.60)
-
-
1.00 1.00
1.00 0.05
0.05 0.05
0.55 (0.05)
0.50 0.50
0.20 -
0.20 -
0.20 -
0.10 0.10
0.30 0.40
0.15 (0.05)
0.10 -
0.10 0.50
-
0.50 0.50
0.02 (0.02)
-
-
0.35 -
0.35 (0.05)
0.30 0.20
(0.20)
-
-
1.50 (0.50)
1.00 (0.55)
0.45 -
1.50 1.50
1.50 1.00
(1.00)
-
-
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 1.00
0.19 0.01
0.20 0.20
1.00 (1.00)
-
-
1.00 (1.00)
-
-
-
1.00 1.00
1.00 1.00
-
1.00 (1.00)
-
-
-
-
1.00 1.00
41.91 0.79
42.70 (0.40)
42.30 0.15
-
0.15 0.15
0.20 0.20
0.20 0.05
0.05 0.05
0.40 0.40
0.40 0.05
0.05 0.05
0.05 0.05
0.05 0.15
0.15 0.30
0.30 0.15
(0.15)
-
-
0.10 0.10
0.10 0.10
0.10 0.10
0.25 0.05
0.30 0.30
0.10 -
0.10 0.10
0.35 (0.35)
-
-
-
0.20 (0.20)
-
0.25 0.25
-
0.35 0.35
-
0.35 0.10
-
0.10 -
0.10 1.50
(0.15)
1.35 0.25
1.60 352 1 Annual Operating Budget
City of Temecula
Q
Fiscal Year 2024-2025
Annual
Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Adopted Unfunded
Current
Unfunded
Proposed Unfunded
2022-23 2022-23
Changes
2023-24
2023-24 Changes
2024-25 2024-25
Community Services Total
43.86 0.64
44.50 - (0.15)
44.35 -
INTERNAL SERVICE FUNDS
INSURANCE
Director of HR/Risk Management
0.20 0.05
0.25 0.25
Management Analyst
0.40 (0.40)
-
-
Management Assistant - Limited Term
0.25 (0.25)
-
-
Management Assistant (Confidential)
-
0.30 0.30
(0.20)
0.10 Senior Management Analyst
-
0.40 0.40
0.05 0.45
0.10 0.95
(0.15)
0.80 0.85
WORKERS' COMPENSATION
Director of HR/Risk Management
0.20 0.05
0.25 0.25
Management Analyst
0.40 (0.40)
-
-
Management Assistant - Limited Term
0.25 (0.25)
-
Management Assistant (Confidential)
-
0.30 0.30
(0.30)
-
Senior Management Analyst
-
0.40 0.40
0.05 0.45
0.10 0.95
(0.25)
0.70 0.85
INFORMATION TECHNOLOGY
Assistant Director of IT/SS
1.00 -
1.00 1.00
Director of Information Technology
1.00 1.00
1.00 Information Technology Manager
1.00 1.00
1.00 Information Technology Specialist 1
1.00 1.00
1.00 Information Technology Specialist II
1.00 1.00
1.00 Information Technology Supervisor
5.00 5.00
5.00 Information Technology Technician 1/II
-
1.00 1.00
(0.50)
0.50 Information Technology Technician II
1.00 (1.00)
-
-
Management Analyst
-
1.00 1.00
1.00 Senior Administrative Assistant
1.00 -
1.00 1.00
Senior Information Technology Specialist
1.00 1.00
2.00 2.00
Support Services Supervisor
0.10 -
0.10 0.10
2.00 15.10
(0.50)
14.60 13.10
SUPPORT SERVICES
Information Technology Technician 1/11
-
-
-
0.50 0.50
Office Specialist - AM
0.60 0.60
-
0.60 Office Specialist - PM
0.60 0.60
0.60 Support Services Supervisor
0.90 0.90
0.90 Support Services Technician
0.50 (0.50)
-
-
-
(0.50)
2.10 0.50
2.60 2.60
FACILITIES
Asst. Director of Public Works
-
0.10 0.10
(0.10)
-
Custodian 11
0.20 0.20
0.40 0.40
Custodian II (Y-Rate)
0.20 (0.20)
-
-
Director of Public Works
0.10 0.10
0.10 Field Supervisor -Trades
0.25 0.25
0.25 Lead Maintenance Worker -Electrician
0.50 (0.20)
0.30 0.30
Lead Maintenance Worker -Facilities
0.70 0.10
0.80 0.80
Annual
Operating
Budget 353
Ak
., .....
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SCHEDULE OF CHANGES IN ALLOCATED POSITIONS
Adopted Unfunded Current Unfunded Proposed Unfunded
2022-23 2022-23 Changes 2023-24 2023-24 Changes 2024-25 2024-25 Lead Maintenance Worker-HVAC
0.35 0.35
0.35 Maintenance Superintendent
0.50 0.50
0.50 Maintenance Worker 1
0.60 (0.60)
-
- -
Maintenance Worker I - Facilities
0.15 (0.15)
-
0.30 0.30
Maintenance Worker 11 - Facilities
-
0.15 0.15
- 0.15
Management Assistant
0.20 -
0.20 0.20
Office Specialist II
0.15 (0.15)
-
-
Principal Management Analyst
0.05 -
0.05 - 0.05
3.95 (0.75)
3.20 0.20 3.40
Internal Service Funds Total
21.35 -
0.95 22.30
-
(0.20) 22.10 -
354 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SUMMARY OF BUDGETED POSITIONS
Department
FY 2020-21
FY 2021-22
FY 2022-23
FY 2023-24
FY 2024-25
City Council
5.00 5.00
5.00 5.00
5.00 City Manager:
City Manager
4.55 4.55
4.45 3.65
4.50 Economic Development
4.50 5.10
5.30 6.35
5.50 City Clerk:
5.00 5.00
5.00 5.00
5.00 Human Resources:
Emergency Management
0.40 1.20
1.30 0.00
0.00 Human Resources
3.75 4.65
5.00 5.10
5.50 Finance:
14.36 14.43
14.77 14.73
14.82 Community Development:
Planning
9.55 10.15
12.90 10.80
11.18 Building & Safety
16.50 16.50
19.90 20.45
20.45 Public Works:
Land Development
8.55 8.75
8.50 7.95
9.10 Public Works
18.50 18.40
19.31 20.05
20.50 CIP Administration
12.00 12.00
13.70 14.55
14.30 Parks Maintenance
6.57 6.22
9.73 10.80
9.40 Police*
0.15 0.15
0.15 0.15
0.00 Fire*
Emergency Management
0.00 0.00
0.00 1.00
1.00 Fire
4.00 4.00
4.00 4.00
4.00 Community Services:
Parks and Recreation
38.13 38.38
41.91 42.70
42.30 Service Level B
0.25 0.00
0.00 0.00
0.00 Service Level C
0.80 0.80
0.00 0.00
0.00 Service Level D
0.40 0.40
0.40 0.40
0.40 Service Level L
0.19 0.19
0.05 0.05
0.05 Library
1.02 1.12
1.50 1.35
1.60 Special Revenue Funds:
Community Development Block Grant
0.20 0.20
0.20 0.20
0.20 Affordable Housing
1.70 1.10
0.95 1.50
1.12 Community Facility Districts:
0.24 0.17
0.08 0.12
0.18 Internal Service Funds:
Insurance
1.05 0.65
0.85 0.95
0.80 Information Technology
11.60 12.60
13.10 15.10
14.60 Support Services
2.60 2.60
2.60 2.10
2.60 Facilities
2.64 2.79
3.95 3.20
3.40 Workers' Compensation
0.00 0.60
0.85 0.95
0.70 Total Budgeted Positions
174.20
177.70
195.45
198.20
198.20
Unfunded Authorized Positions
1.50 0.00
1.00 1.00
1.00 Total Authorized Positions
175.70
177.70
196.45
199.20
199.20
*Police and Fire services are contracted through
Riverside County.
Police Staffing for Fiscal Year 2024-25 includes
116.7 Sworn Officers and 18 Community Service Officers. Fire Staffing for Fiscal Year 2024-25 is 78.
Annual Operating Budget 1 355
Ak
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The Haa.t of so���;{a
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
356 1 Annual Operating Budget
Ak
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LOCATOR MAP
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
The City of Temecula is a General Law City located in southwestern California, United States, with a population of 108,899. The City was incorporated on December 1, 1989.
Temecula, known as the Heart of Southern California Wine Country, is conveniently located off the 1-15 freeway, approximately one hour north of San Diego. Temecula's central location attracts visitors from popular Southern California locales like Palm Springs, Los Angeles, Anaheim, Irvine, Carlsbad and San Diego.
Annual Operating Budget 1 357
Ak
The Hean of Sou[��at�{arr�,,
"'— r—,
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMMUNITY PROFILE AND DEMOGRAPHICS
Type of Government: General Law
Form of Government: City Manager
Located: 55 miles north of San Diego
RECREATION/TOURIST DATA
Recreation and Culture:
Number of
Number of
Parks
Park Acres
2024
42 337
2023
42 337
2022
42 337
2021
41 330
2020
41 330
EDUCATIONAL DATA
Temecula Unified School District (TK-12):
Number of
Schools
Number of
Teachers
Number of
Students
2024
29 1,424
26,577
2023
29 1,404
26,981
2022
29 1,391
26,733
2021
28 1,384
26,820
2020
29 1,416
27,979
PUBLIC SAFETY DATA
Fire Protection:
(Contract with Riverside County)
Number of
Stations
Number of
Staff
2024
5 78
2023
5 72
2022
5 72
2021
5 72
2020
5 72
Date of Incorporation: December 1, 1989
Altitude: 1000-1200 ft.
Hotels/Motels:
Number of
Total
Lodging
Number
Properties
of Rooms
2024
20 2,808
2023
20 2,813
2022
20 2,691
2021
19 2,587
2020
19 2,587
(Includes Pechanga Resort & Casino)
Libraries:
Number of Number of
Libraries Volumes
2024
2 1.2 million
2023
2 1.3 million
2022
2 1.2 million
2021
2 1.6 million
2020
2 2 million
(Total volumes in County available to Temecula
residents)
Police Protection:
(Contract with Riverside County)
Number
Number of of Sworn
Stations Officers
2024 3 117
2023 3 117*
2022 3 119
2021 3 115
2020 3 112
(*Reduction due to change in Patrol Deputy shifts. Patrol coverage remains at same level as 2022, which is 210 hours per day)
358 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMMUNITY PROFILE AND DEMOGRAPHICS
Population (Est.)
113,000 111,970 112,771
109,925 108,899
110,000 108,899
107,000
104,000
101,000
98,000
95,000-
2020 2021 2022 2023 2024 -
Source: Ca lifornia Department of Finance (2024)
Income
$165,000
$150,000 $143,718 $141,899
$132,650 $140,460
$135,000 $128 557
$120,000
$105,000 SgT $112,399
$104,050 $104 798 $110,832
$90,000
$75,000 -
2020 2021 2022 2023 2024
tAverage Household Median Household
Source: Claritas360(2024)
City Maintained Streets (in Miles)
350
325 322 322 322 322 322
300
275
250
225
200
2020 2021 2022 2023 2024
*Amounts will be updated for the Adopted Budget
Number of Registered Voters
75,000
70,000
66,294 66,700 66,781 67,297
65,000
60,000
Z
*11'
58,486
55,000
50,000
2020 2021 2022 2023 2024
Source: Riverside County Registrar of Voters (2024)
Median Housing Value
$900,000
$766,000 $797,500
$800,000
$710,000
$700,000 $639,000
$600,000
$500,000 $500,000
$400,000
$300,000
$200,000
$100,000 -
2020 2021 2022 2023 2024
Source: Southwest Riverside County Association of Realtors (2024) Temecula Unemployment Rates
8.0%
7.0%
6.0%
■ 2023
5.0%
4.7%
4•8%
2024
4.4/° °
4.0%
3.6%
3.7%
3.6%
r
3.1%
3.0%
I-0.0%
2.0%
. -
Jan
Feb
Mar
Apr
Source: California
Employment Development
Department (2024)
Annual Operating Budget I 359
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMMUNITY PROFILE AND DEMOGRAPHICS
City Authorized Positions
210
200 196.45 199.2 199.2
190
180 175.7 177.7
170
160
150
2020 2021 2022 2023 2024
Temecula s
Annexed Area
r_..I Current Temecula City Boundary -2014...37Sq. Miles L...�
Original Temecula City Boundary - 1989 ...26 Sq. Miles
----I Vail Ranch Annexation - 2000 ... 1 Sq. Mile
Roripaugh Ranch Annexation - 2001 ... 1 Sq. Mile
Red hawk Annexation -2005...2Sq. Miles
OSanta Margarita Annexation-2010...7 Sq. Miles
I
*Amounts will be updated for the Adopted Budget
Full Time Positions Per 1,000 Citizens*
4.10 114,000
4.00 113,000
3.90 112,000
3.80 3.70
111,000
3.60 110,000
3.50 109,000
3.40 108,000
3.30 3.20
107,000
3.10 106,000
2020 2021 2022 2023 2024
Full Time Positions —Population
Per 1,000 Citizens
*Includes contracted Fire and Police personnel
Temecula
Civic Center
360 1 Annual Operating Budget
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
GANN APPROPRIATIONS LIMIT
Article XIIIB of the California State Constitution, more commonly referred to as the Gann Initiative or Gann Limit, was approved by California voters in November 1979, and placed limits on the amount of proceeds of taxes that state and local government agencies can receive and spend each year. For cities that incorporated after 1978-79 (such as the City of Temecula), the voters set the initial appropriations limit at the time of incorporation. Proposition 111 was approved by California voters in June 1990, which provided new adjustment formulas which make the appropriations limit more responsive to local growth issues. Each year the City Council must adopt by resolution the appropriations limit for the following year. Following is the calculation of the City's Gann Appropriations Limit for Fiscal Year 2023-24:
Fiscal Year 2022-23 Appropriations Limits...................................................................$335,045,727 CityPopulation Growth............................................................................................................0.52% Per Capita Personal Income Change.........................................................................................4.44 Fiscal Year 2023-24 Appropriations Limit ....................................... ............................. ... $348,112,510 Appropriations subject to the limit in the Fiscal Year 2023-24 Budget total $103,096,557 which is $245,015,953 less than the computed limit. Additional appropriations to the budget funded by non -tax sources such as service charges, restricted revenues from other agencies, grants or beginning fund balances would be unaffected by the appropriations limit. However, any supplemental appropriations funded through increased tax sources would be subject to the appropriations limit and could not exceed the $245,015,953 variance indicated. Further, any overall actual receipts from tax sources greater than $245,015,953 from budget estimates will result in proceeds from taxes in excess of the City's appropriations limit, requiring refunds of the excess within the next two fiscal years or voter approval of an increase in the City's appropriations limit. Voter approval for an increase in the City's appropriations limit is not anticipated in the future due to the margin between the limit and tax revenue. 400,000,000
300,000,000
200,000,000
100,000,000
0 •
GANN Appropriations Limit
0 0 0 1 1 1- -
2017-18 2018-19 2019-20 2020-21 2021-22
■ Appropriations Subject to Limit Legal Limit
*Amounts will be updated for the Adopted Budget
2022-23 2023-24
Annual Operating Budget 1 363
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
ASSESSED VALUE OF TAXABLE PROPERTY
TOTAL EXEMPTIONS NET HOME NET TOTAL
SECURED AND (VETERAN, ASSESSED OWNERS ASSESSED
FISCAL YEAR UNSECURED CHURCH, ETC.) VALUE EXEMPTIONS VALUE (Value in Thousands)
2014
12,581,717
(153,544)
12,428,173
(109,890)
12,318,283
2015
13,547,737
(182,877)
13,364,860
(108,001)
13,256,859
2016
14,268,280
(204,291)
14,063,989
(107,401)
13,956,588
2017
14,978,638
(211,399)
14,767,239
(107,239)
14,660,000
2018
15,679,713
(261,352)
15,418,361
(107,152)
15,311,209
2019
16,376,826
(281,515)
16,095,311
(105,164)
15,990,147
2020
17,062,378
(310,210)
16,752,168
(102,448)
16,649,720
2021
17,817,872
(331,846)
17,486,026
(100,051)
17,385,975
2022
18,632,809
(358,555)
18,274,254
(97,842)
18,176,412
2023
20,026,545
(386,974)
19,639,572
(95,663)
19,543,908
2024
21,352,737
(419,890)
20,932,847
(95,795)
20,837,052
Source: HdL Coren & Cone
364 1 Annual Operating Budget
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
LEGAL DEBT MARGIN
In accordance with Government Code Section 43605, the City shall not incur an indebtedness for public improvements which exceed 15 percent of the assessed value of all real and personal property of the City. Debt obligations from taxes levied on taxable property is subject to the legal debt limitation.
The City's debt limit for Fiscal Year 2024-25 is $3,139,927,097 while the City's debt subject to the limitation is $0.
As a result, the City has not exceeded its legal debt limit.
Net Total Assessed Value
Plus: Exempt Property
TOTAL ASSESSED VALUE
DEBT LIMIT - 15% of Total Assessed Value
Debt Obligations Applicable to Limit:
None
Less: Assets in Debt Service Funds
Available for Payment of Principal
NET DEBT APPLICABLE TO LIMIT
LEGAL DEBT MARGIN
Note: Amounts Unaudited
Source: HdL Coren & Cone
Fiscal Year
2024-25
$20,837,052,313
$95,795,000
$20,932,847,313
$3,139,927,097
$0
$0
$0
$3,139,927,097
366 1 Annual Operating Budget
City of Temecula
Q
Fiscal Year 2024-2025
Annual Operating Budget
FISCAL YEAR 2024-25 DEBT OBLIGATIONS
FISCAL YEAR 2024-25
ISSUE
BOND MATURITY INTEREST
TOTAL DEBT OUTSTANDING
FUND DATE
DESCRIPTION RATING* DATE RATES
PRINCIPAL INTEREST OBLIGATION PRINCIPAL
380 2017
Tax Allocation Bonds, AA 12/15/2038 2.00
1,720,000 1,805,000 3,525,000
35,480,000
Series 2017A 5.00%
380 2017
Tax Allocation Bonds, AA 12/15/2039 2.00
1,140,000 946,144 2,086,144
24,495,000
Series 2017E (Taxable) 4.00%
Successor Agency to the Redevelopment Agency (SARDA) Total $2,860,000 $2,751,144 $5,611,144
$59,975,000
TOTAL
751,144 $5,611,144
*The Successor Agency to the Temecula Redevelopment Agency Tax Allocation Refunding Bonds, Series 2017A and 2017B were rated by Standard & Poors and assigned an underlying rating of "BBB+" and an insured rating of "AA," per the Official Statement dated December 19, 2017.
The City has proparammed the use of Debt Financing for the following Capital Improvement Projects:
1) Las Haciendas Affordable Housing Project ($9,629,143) in bond proceeds from the Tax Allocation Bond, Series 2017B. 2) Vine Creek Affordable Housing Project ($1,408,281) in bond proceeds from the Tax Allocation Bond, Series 2017B.
Annual Operating Budget 1 367
Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SUMMARY OF PROPERTY TAX COLLECTIONS
PERCENTAGE
FISCAL
SECURED
UNSECURED
TOTAL
TOTAL
OF LEVY
YEAR
TAX LEVY
TAX LEVY
TAX LEVY
COLLECTIONS
COLLECTED
(Value in Thousands)
2014
5,032,879
255,945
5,288,824
5,069,777
95.86%
2015
5,543,535
262,054
5,805,589
5,865,982
101.04%
2016
5,885,507
265,256
6,150,763
6,316,654
102.70%
2017
6,201,407
287,494
6,488,901
6,708,009
103.38%
2018
6,516,826
288,369
6,805,195
6,974,177
102.48%
2019
6,811,965
298,560
7,110,525
7,327,720
103.05%
2020
7,339,082
189,434
7,528,516
7,689,815
102.14%
2021
7,576,606
194,018
7,770,624
7,966,105
102.52%
2022
7,926,685
196,480
8,123,165
8,309,101
102.29%
2023
8,576,578
209,079
8,785,657
9,087,650
103.44%
Since the fiscal year ended June 30, 1994, the City of Temecula has received its property tax revenues in accordance with the Teeter Plan. Under the Teeter Plan, the City is paid in full each year for the actual amount of property taxes levied, regardless of the amount of delinquencies. As delinquent property taxes are collected, they are kept by the County including any penalties and interest. After 1994, any differences between the total tax levy and total collections are due to tax roll adjustments made during the year, resulting in a percentage that may be higher than 100%.
Source: Riverside County Auditor -Controller
City of Temecula, Finance Department
368 1 Annual Operating Budget
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
PRINCIPAL SECURED PROPERTY OWNERS
Secured
Unsecured
Total
2023-24
2023-24
2023-24
Percent
TAXPAYER
TYPE OF BUSINESS
Assessed
Assessed
Assessed
of Net
Valuation
Valuation
Valuation
Assessed
(in 000s)
(in 000s)
(in 000s)
Valuation
Medical Appliances
Abbott Vascular, Inc.*
Manufacturing
103,095
97,758
200,853
0.96%
Temecula Towne Center
Regional Shopping
Associates*
Center
174,554
-
174,554
0.83%
Temecula Valley Hospital Inc
Health Care
136,192
136,192
0.65%
Solana Ridge
Residential Apartments
104,544
104,544
0.50%
Breit MF Campanula Way LLC
Residential
97,251
97,251
0.46%
42200 Moraga Road LLC
Residential Apartments
83,753
83,753
0.40%
Exeter 42500 Winchester LLC
Industrial
82,535
82,535
0.39%
Cape May Temecula
Apartments LLC
Residential Apartments
81,076
81,076
0.39%
Foothills At Old Town LLC
Residential Apartments
80,895
80,895
0.39%
Inland Western Temecula
Commercial Shopping
Commons*
Center
69,483
-
69,483
0.33%
TOTAL - TOP TEN
1,013,379
97,758
1,111,137
5.31%
TOTAL - CITYWIDE
20,238,996
693,851
20,932,847
* Pending Appeals on Parcels
NOTE: Assessed values of parcel owned by related entities have been aggregated.
Source: HdL Coren & Cone
Annual Operating Budget 1 369
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
NO] k&Iall l_'%I[Q111[010]II'Millkl_11LMOM JIMA]aIIII [ = 01IIII17417174:A1 2022-23 Assessed Valuation:
$19,663,222,117
Redevelopment Successor Agency Incremental Valuation:
$2,666,623,592
Adjusted Assessed
Valuation:
$16,996,598,525
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT:
% Applicable (1)
Debt 6/30/23
Metropolitan Water District
0.53%
102,608
Eastern Municipal Water District, I.D. No. U-8
84.62%
1,958,930
Mt. San Jacinto Community College District
16.51%
40,907,643
Murrieta Valley Unified School District
0.01%
16,496
Temecula Valley Unified School District
67.37%
109,303,086
Eastern Municipal Water District Community Facilities District No. 2002-04, I.A. 3 100.00%
410,000
Eastern Municipal Water District Community Facilities District No. 2002-08 100.00%
1,770,000
Eastern Municipal Water District Community Facilities District No. 2005-38, I.A. B 100.00%
423,000
Eastern Municipal Water District Community Facilities District No. 2010-60 100.00%
2,280,000
Eastern Municipal Water District Community Facilities District No. 2013-63 100.00%
3,222,092
Temecula Public Financing Authority Community Facilities District No. 01-2 100.00%
9,965,000
Temecula Public Financing Authority Community Facilities District No. 03-1 100.00%
7,790,000
Temecula Public Financing Authority Community Facilities District No. 03-2 100.00%
7,765,000
Temecula Public Financing Authority Community Facilities District No. 03-3 100.00%
14,620,000
Temecula Public Financing Authority Community Facilities District No. 03-6 100.00%
2,805,000
Temecula Public Financing Authority Community Facilities District No. 16-1 100.00%
47,780,180
Temecula Valley Unified School District CFD No. 2002-1, I.A. No. 1
27.65%
1,160,085
Temecula Valley Unified School District CFD No. 2002-2
100.00%
12,880,000
Temecula Valley Unified School District CFD No. 2004-1, I.A. A and B 100.00%
15,560,000
Temecula Valley Unified School District CFD No. 2005-1
28.72%
2,046,300
Temecula Valley Unified School District CFD No. 2017-1
100.00%
7,025,000
Temecula Valley Unified School District CFD No. 2018-1
42.16%
870,666
TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT
$ 290,661,085
DIRECT AND OVERLAPPING GENERAL FUND DEBT:
%Applicable (1)
Debt 6/30/23
Riverside County General Fund Obligations
5.43%
37,291,982
Riverside County Pension Obligation Bonds
5.43%
40,645,722
Murrieta Valley Unified School District Certificates of Participation
0.01%
2,101
City of Temecula General Fund Obligations
100.00%
16,679,545
TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT
$94,619,349
Less: Riverside County supported obligations
99,814
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT
$94,519,535
370 1 Annual Operating Budget
a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMPUTATION OF DIRECT AND OVERLAPPING BONDED DEBT
OVERLAPPING TAX INCREMENT DEBT:
TOTAL DIRECT DEBT
TOTAL GROSS OVERLAPPING DEBT
TOTAL NET OVERLAPPING DEBT
GROSS COMBINED TOTAL DEBT
NET COMBINED TOTAL DEBT
% Applicable (1) Debt 6/30/23
100.00% $65,575,000
$16, 679, 545
$434,175, 891
$434,076,077
$450,855,436 (2)
$450,755,622
(1) The percentage of overlapping debt applicable to the City is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the City, divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non -bonded capital lease obligations.
Ratios to 2022-23 Assessed Valuation:
Total Overlapping Tax and Assessment Debt
1.48%
Total Direct Debt ($16,679,545)
0.08%
Gross Combined Total Debt
2.29%
Net Combined Total Debt
2.29%
Ratios to Redevelopment Successor Aeency Incremental Valuation ($2,301,667,855):
Total Overlapping Tax Increment Debt 2.85%
*Amounts will be updated for the Adopted Budget
Annual Operating Budget 1 371
Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
LARGEST EMPLOYERS BY NUMBER OF EMPLOYEES
NUMBER OF EMPLOYEES
As of
As of
As of
As of
As of
June
June
June
June
June
NAME OF EMPLOYER
2020
2021
2022
2023
2024
Pechanga Resort & Casino
5,257
5,257
5,257
5,257
5,257
Temecula Valley Unified School District
2,600
3,000
3,000
3,000
3,238
Abbott Laboratories (f/k/a Guidant Corporation)
1,500
1,500
1,500
1,500
1,700
Temecula Valley Hospital
900
1,009
1,009
1,009
1,270
Milgard Manufacturing
450
468
468
515
530
Walmart
570
500
500
500
500
Costco Wholesale Corporation
420
420
500
500
500
Southwest Traders
455
455
484
484
484
Millipore Sigma
350
370
370
370
370
FFF Enterprises Inc.
300
366
366
366
366
The Scotts Company
290
220
220
220
335
South Coast Winery Resort & Spa
500
260
260
260
330
DCH Auto Group Temecula
326
290
290
314
314
Macy's
295
295
295
295
295
Temecula Valley Winery Management
150
274
274
274
274
Home Depot
225
268
268
268
268
Temecula Creek Inn
230
15 15
220
230
Paradise Chevrolet Cadillac
270
198
198
234
228
PHS Medline
900
250
250
250
220
Albertson's
173
205
205
200
200
Rancho Family Medical Group
167
200
200
200
200
Opto 22, Inc.
150
135
135
135
200
City of Temecula
178
178
195
198
198
Toyota of Temecula Valley
240
204
204
204
191
Motorola
**
190
190
190
190
WinCo
154
165
165
179
176
Garmon Corp
80 175
175
175
175
Target
168
200
200
200
170
Rancho California Water District
150
164
164
164
164
Stater Bros. Markets
110
115
115
115
150
BJ's Restaurant & Brewery
150
79 97
95 145
Securitas Security Services USA, Inc.
175
140
140
140
140
JC Penney Company
138
138
138
138
138
Gosch Ford Lincoln Mercury
120
140
140
120
121
Lowe's
169
120
120
115
115
Pacific Hydraulic Services/MWA
150
150
79 80
107
Red Robin
**
**
50 50
102
Bomatic, Inc.
100
100
100
100
100
Kaiser Permanente
110
100
100
100
100
** Data Not Available
Source: Temecula Valley Chamber of Commerce
372 1 Annual Operating Budget
Q
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMPARATIVE CITY INFORMATION
ACTUAL
ACTUAL
NUMBER
GENERAL
GENERAL
EXPENDITURES
NAME
FISCAL
OF
FUND
FUND
PER
OF CITY
YEAR
EMPLOYEES
POPULATION
REVENUES
EXPENDITURES
CAPITA
TEMECULA
2022-23
196*
108,899
$144,924,798
$139,646,241
$1,282
2021-22
178*
109,925
$133,795,830
$105,645,373
$961
2020-21
173*
112,771
$119,353,336
$91,974,475
$816
2019-20
177*
111,970
$100,394,398
$90,566,062
$809
2018-19
172*
113,826
$104,304,439
$99,332,578
$873
2017-18
157*
113,181
$98,140,769
$86,661,591
$766
ESCONDIDO
2022-23
944
151,038
$134,974,385
$125,215,962
$829
2021-22
958
149,799
$124,247,952
$116,872,468
$780
2020-21
928
150,679
$123,559,876
$112,189,804
$745
2019-20
927
151,688
$106,434,879
$107,260,822
$707
2018-19
960
153,008
$105,610,444
$105,815,142
$692
2017-18
954
152,739
$100,665,380
$101,669,305
$666
MORENO VALLEY
2022-23
463
208,289
$161,326,241
$161,721,140
$776
2021-22
447
209,407
$136,693,576
$127,385,754
$608
2020-21
426
209,426
$122,004,499
$106,113,032
$507
2019-20
429
208,838
$114,002,121
$109,264,995
$523
2018-19
450
208,297
$112,290,853
$102,279,118
$491
2017-18
456
207,629
$106,837,841
$107,247,625
$517
HEMET
2022-23
305
89,918
$69,772,536
$60,688,229
$675
2021-22
277
89,646
$69,626,631
$55,161,595
$615
2020-21
273
84,525
$62,962,518
$50,270,666
$595
2019-20
267
85,175
$54,365,179
$49,708,090
$584
2018-19
279
84,754
$54,065,184
$48,514,586
$572
2017-18
339
83,166
$50,403,102
$46,575,096
$560
LAKE ELSINORE
2022-23
164
71,973
$58,935,767
$58,044,761
$806
2021-22
141
71,615
$56,583,350
$52,952,565
$739
2020-21
118
64,762
$47,882,184
$45,202,392
$698
2019-20
105
63,453
$42,225,782
$42,311,820
$667
2018-19
101
62,949
$41,336,324
$41,054,855
$652
2017-18
96 63,365
$41,848,538
$42,632,954
$673
MURRIETA
2022-23
432
109,998
$100,001,063
$78,224,768
$711
2021-22
431
109,998
$88,827,370
$67,613,815
$615
2020-21
407
111,183
$81,447,222
$71,149,130
$640
2019-20
355
115,172
$71,716,032
$53,467,907
$464
2018-19
347
115,561
$58,115,146
$51,949,869
$450
2017-18
321
118,125
$46,103,421
$41,634,368
$352
* Denotes total authorized positions within the City of Temecula Annual Operating Budget 1 373
a
Transfers In•
Operating Funds
Fund 001: General Fund
Fund 001: General Fund
Fund 001: General Fund
Fund 001: General Fund
Fund 001: General Fund
Fund 001: General Fund
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SUMMARY OF INTERFUND TRANSFERS
9,949,091
170,390
91,049
3,034,274
280,000
5,000,000
Subtotal 18.524,804
Fund 006: Fire Facility Acquisition Fund 1,500,000
Special Revenue Funds
Fund 103: Street Maintenance 2,000,000
Subtotal 2,000,000
Temecula Community Services District
(TCSD)
Fund 190: Citywide Operations
Fund 191: SL-B Streetlight Replacement
Fund 197: Library
Subtotal
Capital Projects Funds
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Fund 210: Capital Improvement Fund
Subtotal
Internal Service Funds
Fund 320: Information Technology
Fund 325: Technology Replacement
Fund 350: Facility Replacement
Fund 350: Facility Replacement
15,868,355
200,000
1 .7g3.1 75
500,000
115,000
8,306,726
2,810,553
6,346,573
325,000
2,937,307
143,830
750,000
2,095,547
1,000,000
25,330,536
650,000
1,798,615
885,585
2,500,000
Subtotal 5,834,200
Total 70,551,020
Transfers From:
Measure S Fund - Public Safety Personnel Costs
Measure S Fund - Fire Vehicles and Ladder Truck
Measure S Fund - Enhanced Custodial Services
Gas Tax Fund
Supplemental Law Enforcement Services Fund
Pension Trust Fund
General Fund - Fire Facility Acquisition Fund
Measure S Fund - Street Maintenance Reserve Fund Contribution Measure S Fund - TCSD Operations Subsidy
Service Level B - Street Lighting
Measure S Fund - Library Subsidy
General Fund - General Plan Update
COVID-19 Pandemic Community Reinvestment Program
Measure S Fund
Road Maintenance Rehab Account Fund
Development Impact Fees Fund
CDBG Fund
Street Maintenance Fund
AB 2766 Motor Vehicle Subvention Fund
Affordable Housing (SARDA)
Measure A Fund
Facilities Replacement Fund
Measure S Fund - Citywide Security Camera Project Maintenance Information Technology Fund - Available Fund Balance
Facilities Fund - Available Fund Balance
Measure S Fund - Facility Replacement Reserve Fund Contribution 374 1 Annual Operating Budget
City of Temecula
Q Fiscal Year 2024-2025
Annual Operating Budget
SUMMARY OF AFFORDABLE HOUSING INVESTMENT
The City of Temecula, in conjunction with the former Temecula Redevelopment Agency (RDA), has invested $41 million in a variety of affordable housing options for Temecula residents, with 704 units completed since the City incorporated in 1989, and 95 of those units funded and completed by the County of Riverside. With an additional investment of $16 million, an additional 143 affordable units have been funded and will be constructed in the future.
The developers of the future projects are working to secure the remaining funding via tax credits necessary to begin construction.
Cameron Building
• 24 rental units for moderate -income households 80% of area median income (AMI) • RDA Investment $3 million
• Mixed -use building with commercial retail space on the bottom floor and 24 affordable housing units on floors 2-4
Palomar Heritage
• 22 rental units for low and moderate -income households 60% and 110% AMI • RDA investment $3.3 million
• Mixed used building with commercial retail space on the bottom floor and 22 affordable housing units on floors 2-3
Both the Cameron Building and the Palomar Heritage Building were the first of their kind in Old Town. The projects provided a great opportunity for the City to not only work towards meeting the community's affordable housing needs but also to spur economic development within the Old Town District. The use of affordable housing funds to produce affordable housing and commercial space in a mixed -use building in Old Town allowed the City to leverage the City's affordable housing funds for multiple purposes within the same development. This strategy of investment for the two future affordable housing / mixed use buildings served as a model for two other City -funded developments in Old Town.
i
Portola Terrace
• 44 rental units for low and very low-income households 50% and 60% AMI • RDA investment $5.5 million
• Completed in 2013
Madera Vista
• 110 affordable units in larger family -sized apartments • RDA investment $8.4 million
• 20 units set aside for seniors
The Madera Vista development was originally a private condo development that fell into foreclosure during the Great Recession. The project was partially built and in disrepair. The City, along with Bridge Housing utilized affordable housing funds to purchase the property and completed construction.
Annual Operating Budget 1 375
Ak
a
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
SUMMARY OF AFFORDABLE HOUSING INVESTMENT
In addition to providing funding to construct affordable housing units, the former Redevelopment Agency invested $524,356 to provide a First -Time Home Buyer Program available to moderate -income households (120% AMI) and assisted 20 First -Time Home Buyers to purchase homes in Temecula.
The City of Temecula and the former RDA have partnered with Habitat for Humanity since 2003 to construct five homes for low-income households to purchase. Total RDA investment of $582,000. An additional $700,000 investment with Habitat for Humanity is programmed for a future project to build six for -sale affordable/workforce housing units available to moderate and low-income homebuyers.
The City's primary funding source for affordable housing was the Temecula Redevelopment Agency. In 2012, the State of California disbanded all redevelopment agencies within the State. The City of Temecula serves as the Successor Agency to the Redevelopment Agency (SARDA) and is responsible for the eventual wind down of the remaining RDA obligations, including the investment of the remaining $12.8 million in bond proceeds of the former RDA. Two affordable housing projects have been identified and the City Council has approved funding agreements with developers to provide an additional 137 affordable units.
Vine Creek — Under Construction
• 60 rental units for low and very low-income households �--�, • 14 units set aside for special needs residents
• RDA investment of $6.7 million
Las Haciendas —Near Completion
• 77 rental units for low and very low-income households' i y Rx�
• RDA investment $10.2 millions ■!�
• Project will be the first residential development in the Uptown Temecula Specific Plan area -
,,-� In Fiscal Year 2021-22, the City contributed an additional $4 million to the Vine Creek �+t project and set -aside $1 million in Community Reinvestment Program (CRP) Funds for +� G a future affordable housing development in the Uptown Specific Plan area. Las Haciendas is a catalyst for market rate development.
376 1 Annual Operating Budget
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ADDITIONAL RESOURCES
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Throughout the electronic version of the Annual Operating Budget, several links to documents are provided to allow the reader to access supplemental information about a specific topic, study, master plan or strategic plan. Below is a list of additional resources to provide a broader range of information about the City of Temecula operations and long-term strategic plans.
Strategic Plans
❖ Temecula 2040 Quality of Life Master Plan - TemeculaCA.gov/689/Temecula-2040 ❖ Temecula General Plan - TemeculaCA.gov/345/General-Plan ❖ Specific Plans - TemeculaCA.gov/351/Specific-Plans
❖ Growth Management Plan - TemeculaCA.gov/GrowthManagementHandout Master Plan Documents
❖ Multi -Use Trails and Bikeways Master Plan - TemeculaCA.Rov/DocumentCenter/View/1971 ❖ Community Services Master Plan - TemeculaCA.gov/TCSMasterPlan ❖ Youth Master Plan - TemeculaCA.gov/809/Youth-Master-Plan Miscellaneous Resources
❖ Fiscal Years 2025-29 Capital Improvement Program - TemeculaCA.gov/306/Budget-Management ❖ 2023 Temecula Magazine - TemeculaCA.gov/DocumentCenter/View/14647 ❖ Temecula Municipal Code - TemeculaCARov/MunicipalCode/MunicipalCode ❖ Labor Agreements -TemeculaCA.gov/253/Human-Resources
❖ Around & About Temecula Video Series - TemeculaCARov/1222/Around-About-Temecula-About-Temecula 382 1 Annual Operating Budget
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
COMMUNITY REINVESTMENT PROGRAM FUNDING MATRIX
Amount by Fiscal Year
Total
FY21-22
FY22-23
FY23-24
FY24-25
Program
Amount
Actuals
Actuals
Budget
Budget
Account Number
Business Support
Wayfinding Signage - Old Town
$500,000
$59,064
$440,936
110.199.102.5267
Marketing Campaign
$500,000
$480,000
$20,000
110.199.102.5250
Rent Waiver forTVE2 Businesses
$80,000
$20,925
$44,940
$14,135
110.199.102.5267
General Business Grants
Externships
$300,000
$0
$200,000
$100,000
110.199.102.5267
Internships
$180,000
$0
$120,000
$60,000
110.199.102.5267
On-the-job Training
$520,000
$0
$520,000
$0
110.199.102.5267
$0
$0
$840,000
$160,000
$1,000,000
CIP - Old Town Parklets
$450,000
$450,000
110.199.102.7210
CIP - Vacant Parcel Beautification
$360,000
$360,000
110.199.102.7210
CIP - Sidewalks- Sixth Street
$115,000
$115,000
110.199.102.7210
TCSD Enhanced Xmas Lighting
$75,000
$75,000
110.199.102.5267
$0
$0
$885,000
$115,000
$1,000,000
Total Business Support
$3,080,000
$0
$559,989
$2,230,876
$289,135
Non -Profit Support
Community Services Funding Grants $1,000,000
Total Non -Profit Support $1,000,000
Homeless Services
Outreach, Prevention, Diversion Programs $500,000
CIP-Temecula Creek Fencing $500,000
Total Homeless Services $1,000,000
Housing Services
CIP - Vine Creek Affordable Housing Project
$4,000,000
CIP - Uptown Temecula Future Affordable
Housing Project
$1,000,000
Residential Rehabilitation Grant Program
$500,000
Total Housing Services
$5,500,000
Behavioral Health Services Support
Veterans/First Responders/At-Risk
$1,000,000
Firefighters' Benevolent Fund
$250,000
Riverside County Sheriff's Charities
$250,000
Total Behavioral Health
$1,500,000
Higher Education/Workforce Development
CSUSM/MSJC Certificate Programs $1,000,000
Total Higher Ed/Workforce Development $1,000,000
Unallocated Funding $1,000,000
$338,750 $641,250 $20,000 110.199.103.5267
$0 $338,750 $641,250 $20,000
$500,000 190.201.999.5248
$500,000 110.199.104.7 210
$0 $500,000 $500,000 $0
$4,000,000 1 110.199.105.7210
$1,000,000
110.199.105.7
210
$250,000
$250,000
110.199.105.5267
$0 $0
$5,250,000
$250,000
$1,000,000
110.199.106.5267
$250,000
110.199.106.5267
$250,000
110.199.106.5267
$0 $1,500,000
$0
$0
$1,000,000
110.19
9.107.5
2 67
$0 $0
$1,000,000
$0
$1,000,000
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Annual Operating Budget 1 383
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
384 1 Annual Operating Budget
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GLOSSARY OF ACRONYMS
ACM —Assistant City Manager
ADA —Americans with Disabilities Act
AED —Automated External Defibrillator
ALPR —Automated License Plate Reader
AOB —Annual Operating Budget
ARPA —American Rescue Plan Act
ARRA — American Recovery and Reinvestment Act of 2009
CAFR —Comprehensive Annual Financial Report
CAP —Community Action Patrol
CDBG — Community Development Block Grant
CFD — Community Facilities District
CEQA —California Environmental Quality Act
CERT— Community Emergency Response Team
CIP —Capital Improvement Program
COP —Certificate of Participation
CPI — Consumer Price Index
CPR — Cardiopulmonary Resuscitation
CRC —Community Recreation Center
CRP — Community Reinvestment Program
CSMFO — California Society of Municipal Finance Officers CSO — Community Services Officer
DFCI — Diesel Fuel Component Index
DIF— Development Impact Fee
DOJ — Department of Justice
DOT — Department of Transportation
EECBG — Energy Efficiency Conservation Block Grant
EMS — Emergency Medical Services
EMT — Executive Management Team
EOC — Emergency Operations Center
EOP — Emergency Operation Plan
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Annual Operating Budget 1 385
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GLOSSARY OF ACRONYMS
FEMA — Federal Emergency Management Agency
FOC — Field Operations Center
FTE — Full -Time Equivalents
GAAP — Generally Accepted Accounting Principles
GASB — Governmental Accounting Standards Board
GFOA — Government Finance Officers Association
GIS — Geographic Information System
HELPS — Healthy Living Programs for Seniors
HRIS — Human Resources Information System
HSIP — Highway Safety Improvement Plan
HUD — United States Department of Housing and Urban Development IT— Information Technology
ITS — Intelligent Transportation System
JRMP —Jurisdictional Runoff Management Plan
LHMP — Local Hazard Mitigation Plan
LRPMP— Long Range Property Management Plan
MCP — Management Compensation Plan
MOU — Memorandum of Understanding
MS4 — Municipal Separate Storm Sewer System
MSHCP — Multi -Species Habitat Conservation Plan
MVLF — Motor Vehicle License Fee
NPDES — National Pollutant Discharge Elimination System PEG — Public, Education & Government Fees Fund
PERS - California Public Employees Retirement System
POD — Point of Destination
POST— Peace Officers Standards and Training
QLMP — Quality of Life Master Plan
RCTC— Riverside County Transportation Commission
RDA — Redevelopment Agency
REACH — Real Exceptional Adults Creating Hope
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
386 1 Annual Operating Budget
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GLOSSARY OF ACRONYMS
ROPS — Recognized Obligation Payments Schedule
RPTTF — Redevelopment Property Tax Trust Fund
RTA— Riverside Transit Agency
SARDA — Successor Agency to the Redevelopment Agency
SEMS — California's Standardized Emergency Management System SLESF —Supplemental Law Enforcement Services Fund
SOR — Service Order Requests
SQL —Structured Query Language
TCC —Temecula Citizens' Corps
TCSD— Temecula Community Services District
TEEM — Temecula Energy Efficiency Asset Management Fund TOT —Transient Occupancy Tax
TUMF —Transportation Uniform Mitigation Fee
TVE2/TVEE—Temecula Valley Entrepreneurs' Exchange
TVUSD —Temecula Valley Unified School District
WQIP — Water Quality Improvement Plan
WQMP — Water Quality Management Plan
WRCOG — Western Riverside Council of Governments
YEPP—Youth Emergency Preparedness Program
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Annual Operating Budget 1 387
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
ABATEMENT - Abatement usually applies to tax levies, special assessments, and service charges.
ACCOUNTING SYSTEM - The methods and records established to identify, assemble, analyze, classify, record, and report a government's transactions and to maintain accountability for the related assets and liabilities.
ACCRUAL BASIS - The recording of the financial effects on a government of transactions and other events and circumstances that have cash consequences for the government in the periods in which those transactions, events, and circumstances occur, rather than only in the periods in which cash is received or paid by the government.
ACTUAL - Represents the actual costs from the results of operations.
ADOPTED - Represents the budget as approved by the City Council.
ADOPTION - Formal action by the City Council that sets the spending limits for the fiscal year.
AGENCY FUND - A fund normally used to account for assets held by a government as an agent for individuals, private organizations or other governments and/or other funds.
APPROPRIATION - A legal authorization granted by the City Council to make expenditures and incur obligations for specific purposes.
AMERICANS WITH DISABILITIES ACT OF 1990 (ADA) - A federal law providing for a wide range of protection to individuals which directly benefit District members.
ASSESSMENT DISTRICT - A separate local government agency formed to provide specific local public improvements that directly benefit District members.
AUDIT - A systematic collection of the sufficient, competent evidential matter needed to attest to fairness of management's assertions in the financial statements or to evaluate whether management has efficiently and effectively carried out its responsibilities.
BALANCE SHEET - The financial statement disclosing the assets, liabilities, and equity of an entity at a specified date.
BALANCED BUDGET - A budget that reflects operating revenues that fully cover operating expenditures.
BUDGET - A plan of financial operation embodying an estimate of proposed expenditures for a given period and the proposed means of financing them. Used without any modifier, the term usually indicates a financial plan for a single fiscal year.
BUDGETARY CONTROL - The control or management of a government or enterprise in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues.
CAPITAL EXPENDITURES - Expenditures resulting in the acquisition of or addition to the government's general fixed assets having a unit cost of $5,000 or more and a useful life of greater than one year. Infrastructure assets of $100,000 or more are also recorded capital expenditures. 388 1 Annual Operating Budget
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
CAPITAL IMPROVEMENT - Construction or major repair of City buildings, infrastructure, and facilities such as streets, roads, highways, bridges, curbs, gutters, sidewalks, storm drains, traffic signals, streetlights, gas and water distribution facilities, and parks.
CAPITAL IMPROVEMENT PROGRAM (CIP) - A comprehensive plan which projects the capital needs of the community. Generally, it is a cyclical process that projects the needs for a set number of years. Capital improvements plans are essential to sound infrastructure and financial planning. The annual capital budget is derived from the long-term CIP.
CAPITAL OUTLAY - Expenditures which qualify as capital costs according to accounting standards. This includes furniture, fixtures, machinery, equipment, and other relatively minor fixed assets.
CAPITAL PROJECT - A specific undertaking involving the procurement, construction or installation of facilities and related equipment which improves, preserves, enhances, or modernizes the City's provision of municipal services, has a long-term useful life, and for which costs exceed $30,000.
COMMUNITY DEVELOPMENT BLOCK GRANT (CDBG) - Funds allocated to local government from the federal government, based on a formula, but required to be applied for and used within a broad functional area such as community development.
CONSTRUCTION ENGINEERING - Engineering work during the construction process that ensures projects are constructed in accordance with design parameters and specifications. The primary construction engineering functions are construction inspections, laboratory services, field surveys and design plan updates or interpretations.
CONTINGENCY - A budgetary reserve set aside for emergency or unanticipated expenditures.
CONTRACTUAL SERVICES - Contracts for professional services.
CORE VALUE - The Quality of Life Master Plan (QLMP) provides the framework for the City's Strategic Budgeting activities. The City Council has set priorities and guided staff in developing seven (7) Core Values upon which to focus time and resources (as identified in the QLMP). These areas include:
1. A Safe & Prepared Community
2. Transportation Mobility & Connectivity
3. Healthy & Livable City
4. Economic Prosperity
5. Sustainable & Resilient City
6. Accountable & Responsive City Government
7. Equity
COVID-19 - The viral outbreak, caused by a coronavirus that causes upper -respiratory illness, became a pandemic in the first quarter of 2020. The economic impact it will have on local government is difficult to predict due to the sudden and unprecedented nature of the pandemic. The full effect may not be known for some time but local governments are likely to see significant reductions in tax revenues.
CURRENT BUDGET - Represents the original adopted budget plus any approved changes and anticipated year-end adjustments.
Annual Operating Budget 1 389
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
DEBT SERVICE FUND - A fund established to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest. Sometimes referred to as a Sinking Fund.
DEPARTMENT - An organizational unit comprised of programs and program managers. A single director manages each department.
DESIGNATED FUND BALANCE - Management's intended use of available expendable financial resources in governmental funds reflecting actual plans approved by the City Council.
ENCUMBRANCE - Obligations in the form of purchase orders, contracts, or other commitments. They cease to be encumbrances when paid, cancelled, or when the actual liability is set up.
EXPENDITURES - Decreases in net financial resources that include current operating expenses that require the current or future use of net current assets, debt services, and capital outlays.
FEES - Charges for specific services.
FINES AND FORFEITURES - A fine is a financial penalty imposed by a government agency as restitution for wrongdoing. The wrongdoing is typically defined by a codification of legislation, regulations, and decrees.
Forfeiture is the automatic loss of property, including cash, as a penalty for breaking the law, or as compensation for losses resulting from illegal activities. Once property has been forfeited, the City may claim it, resulting in confiscation of the property.
FISCAL YEAR - The period designated by the City signifying the beginning and ending period for recording financial transactions. The City of Temecula has a fiscal year of July 1 through June 30.
FRANCHISE - A special privilege granted by a government, permitting the continued use of public property, such as refuse disposal and cable television, and usually involving the elements of monopoly and regulation.
FULL-TIME EQUIVALENTS (FTE) - The amount of time a position has been budgeted for in terms of the amount of time a regular, full-time employee normally works in a year. Most full-time employees are paid for 2,080 hours in a year.
FUND - A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources together with all related liabilities and residual equities or balances and changes therein which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.
FUND BALANCE - The difference between assets and liabilities that is generally spendable or available for appropriation. Some Governmental funds as well as Proprietary and Fiduciary funds which utilize full accrual basis of accounting also include non -spendable fund balance which includes amounts that cannot be spent because they include prepaid items or inventories or are legally required to be maintained intact, such as the principal portion of an endowment.
FUTURE YEARS - The intent of the future period is to project out to ten (10) years, projects that are anticipated by staff and the City Council that will ultimately have a very large impact on the City and surrounding area. 390 1 Annual Operating Budget
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
GANN APPROPRIATIONS LIMIT - This term refers to Article XIIIB of the California State Constitution that places limits on the amount of proceeds from taxes that state and local governmental agencies can receive and spend each year.
GENERAL FUND - Accounts for tax and other general fund revenues (e.g., sales taxes, property taxes, fines and forfeitures, investment interest, etc.) and records the transactions of general governmental services (e.g., police, fire, library, parks and recreation, public service, etc.).
GENERALLY ACCEPTED ACCOUNTING PRINCIPALS (GAAP) - GAAP is the uniform minimum standards of and guidelines to financial accounting and reporting. They govern the form and content of the basic financial statements of an entity. GAAP encompass the conventions, rules, and procedures necessary to define the accepted accounting practices at a particular time. They include both broad guidelines of general application and detailed practices and procedures. GAAP provides a standard by which to measure financial presentations.
GOALS - The desired result of accomplishments within a given time frame, usually a fiscal year.
GRANTS - Contributions or gifts of cash or other assets from another government to be used or expended for a specified purpose.
INTERGOVERNMENTAL REVENUES - Funds received from federal, state, and other local government sources in the form of grants, shared revenues, and payments in lieu of taxes.
INTERNAL SERVICE FUNDS - A fund used to account for financing of goods or services provided by one department to other departments on a cost -reimbursement basis.
LEVY - To impose taxes for the support of government activities.
LICENSES, PERMITS AND SERVICE CHARGES - License and permit fees are charged as a means of recovering the cost of regulating various activities. These charges are authorized through the California Government Code and State Constitution. Examples include building permits and business licenses. The City also assesses service charges through user fees on everything from recreation programs to facility rentals. Service charge is also the classification for the Community Services funding allocation from the General Fund to the Temecula Community Services District. It is also the classification for charges back to departments from Internal Service Funds.
LONG-TERM DEBT - Debt with a maturity of more than one year after the date of issue.
LONG-TERM GOALS - An observable and measurable result, having one or more objectives to be achieved within a set time frame.
MEASURE C (SPECIAL TAX) - A voter approved 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. Special Tax is allocated 50% in the General Fund and 50% in the Community Services District.
Annual Operating Budget 1 391
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
MEASURE S (SALES TAX) - A one cent add -on sales tax, approved by voters on November 8, 2016, to maintain 9- 1-1 emergency response times, prevent cuts to local paramedic/police/fire protection, school safety patrols, youth/afterschool senior, disabled services; improve freeway interchanges/reduce traffic; and other general services. It is estimated that this tax will generate approximately $23 million annually.
MISCELLANEOUS REVENUE - Revenue which includes Police charges for services including report copies, fingerprint rolling fees, etc. as well as right of way advertising revenue, charges for planning commission packets and other miscellaneous charges and reimbursements.
MODIFIED ACCRUAL BASIS -The accrual basis of accounting adapted to the governmental fund -type measurement focus. Under it, revenues and other financial resource increments are recognized when they become susceptible to accrual that is when they become both "measurable" and "available" to finance expenditures of the current period. Expenditures are recognized when the fund liability is incurred except for (1) inventories of materials and supplies that may be considered expenditures either when purchased or when used. All governmental funds, expendable trust funds and agency funds are accounted for using the modified accrual basis for accounting.
MOTOR VEHICLE LICENSE FEE - The motor vehicle license fee (MVLF), also called the motor vehicle in- lieu tax, is a tax on the ownership of a registered vehicle in place of taxing vehicles as personal property. The MVLF is paid annually upon vehicle registration in addition to other fees, such as the vehicle registration fee, air quality fees, and commercial vehicle weight fees all of which fund specific state programs. The MVLF funds City services.
OBJECTIVES - The necessary steps to be accomplished in order to achieve a desired goal.
OPERATING BUDGET - Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending and service delivery activities of a government are controlled.
OPERATING TRANSFERS IN/OUT - Authorized exchanges of cash or other resources between funds.
OPERATIONS & MAINTENANCE - Supplies and other materials used in the normal operations of City departments.
ORGANIZATION - A unit of operation having specific responsibilities and duties and collectively form an Agency.
The terms organization and division is used interchangeably throughout the budget document (i.e., Accounting Organization, Traffic Division, etc.).
OTHER TAXES - Classification for all taxes with the exception of property tax and sales and use tax which are defined on their own. Includes Gas Tax, Measure C (Special Tax), Transient Occupancy Tax and Franchise Fees.
PROPERTY TAX - A 1% levy upon the assessed valuation of property, as established by Proposition 13 in 1978.
PROPERTY TAX IN LIEU OF VLF - A swap from the state of California, where over 90% of California City and county vehicle license fee revenues were exchanged for additional property tax. Subsequent to the Fiscal Year 2004-05 base year, each city's and county's property tax in lieu of VLF increases annually in proportion to the growth in gross assessed valuation in that jurisdiction.
RESOURCES - Total amounts available for appropriation including estimated revenues, fund transfers, and beginning balances.
392 1 Annual Operating Budget
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
REVENUES - The yield of taxes and other sources of income that a governmental unit collects and receives for public use.
SALES AND USE TAX - Sales tax applies to the sale of merchandise, including vehicles within the State of California.
The use tax applies to the use, storage or other consumption of those same kinds of items within the state. Sales tax applies when physical merchandise is purchased in California and use tax applies when a similar purchase without tax is made from a business located outside the state.
SPECIAL ASSESSMENT - A compulsory levy made against certain properties to defray all or part of the cost of a specific capital improvement or service deemed to benefit primarily those properties.
SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY (SARDA) - Successor agency established in order to pay the debts and obligations and to perform the obligated activities of the former Temecula Redevelopment Agency (RDA) due to ABx1 26 which dissolved Redevelopment Agencies.
TAXES - Compulsory charges levied by a government to finance services performed for the common benefit. This term does not include specific charges made against particular persons or property for current or permanent benefits, such as special assessments. Neither does the term include charges for services rendered only to those paying such charges.
TEMECULA COMMUNITY SERVICES DISTRICT (TCSD) - An assessment district that was established in Temecula to provide a comprehensive, balanced neighborhood and community park system by constantly reviewing growth, demographics and facilities available. It 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.
TRANSIENT OCCUPANCY TAX - Also called a Hotel Tax, this revenue source originates in a tax placed on lodging facilities for the occupancy of a room. The City of Temecula's Transient Occupancy Tax rate is 8%.
TRANSFERS IN/OUT - Payments from one fund to another fund primarily for work or services provided.
TRANSFERS TO CIP - Authorized exchanges of cash or other resources to the Capital Improvement Program.
UNDESIGNATED FUND BALANCE - Available expendable financial resources in a governmental fund that are not the object of tentative management plans (i.e. designations).
UNSPECIFIED - Funds that have not been identified for various proposed projects.
USE OF MONEY AND PROPERTY - Classification used for revenue sources which include lease and rental income, as well as investment interest.
USER CHARGES/FEES - A sum of money paid by the individual who chooses to access a service or facility. Examples of user fees include building permit fees and recreation class fees. With user fees, the individual directly pays for something he or she wants and receives what he or she has paid for.
Annual Operating Budget 1 393
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GLOSSARY OF TERMS
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
WESTERN RIVERSIDE COUNCIL OF GOVERNMENTS (WRCOG) - WRCOG is a voluntary association that represents Riverside County, 17-member local cities located in Western Riverside County, Eastern Municipal Water District and Western Riverside Water District, that seek to provide cooperative planning, coordination, and technical assistance on issues of mutual concern that cross jurisdictional lines. The primary functions of WRCOG include (a) serve as a forum for consideration, study and recommendation on area -wide and regional problems; (b) assemble information helpful in the consideration of problems peculiar to Western Riverside County; (c) explore practical avenues for intergovernmental cooperation, coordination and action in the interest of local public welfare and means of improvements in the administration of governmental services; and (d) serve as the clearinghouse review body for Federally -funded projects in accordance with Circular A-95 in conjunction with the Southern California Association of Governments.
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INDEX
City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
AdditionalResources................................................................................................................................ 382
Assessed Value of Taxable Property......................................................................................................... 364
Budgetand Fiscal Policies.........................................................................................................................307 BudgetCalendar.........................................................................................................................................49 Budget Engagement Sessions.....................................................................................................................48 BudgetProcess............................................................................................................................................45 BudgetaryFund Structure...........................................................................................................................35 California Society of Municipal Finance Officers (CSMFO) Award..............................................................30 CIP — Capital Improvement Program Summary........................................................................................ 265
CIP — Capital Project Expenditure Summary............................................................................................. 275
CIP — Capital Projects Revenue Summary................................................................................................. 271
CIP — Capital Projects Summary — by Funding Source.............................................................................. 280
CIP — Capital Projects Summary — by Project............................................................................................ 294
CIP — Description of Revenue Sources......................................................................................................268 CIP — Expenditure Summary by Project Type...........................................................................................279 CIP— Fund Summary................................................................................................................................. 134
CIP— Future Years Projects.......................................................................................................................306 CIP — Major Revenue Sources...................................................................................................................274 CIP — Summary of Operating & Maintenance Costs................................................................................. 305
CityAttorney.............................................................................................................................................173 CityClerk...................................................................................................................................................167 CityCouncil...............................................................................................................................................151 CityCouncil Resolution............................................................................................................................... 23 CityManager.............................................................................................................................................159 Cityof Temecula at a Glance...................................................................................................................... 31 CityOrganizational Chart............................................................................................................................ 25 CitywideLong -Term Goals..........................................................................................................................27 Community Development Department....................................................................................................191 Community Profile and Demographics.....................................................................................................358 Community Reinvestment Program Funding Matrix................................................................................383 Comparative City Information.................................................................................................................. 373
Computation of Direct and Overlapping Bonded Debt............................................................................ 370
ConsolidatedCapital Outlay.....................................................................................................................361 Departmental Information........................................................................................................................149 Descriptionof Funds...................................................................................................................................37 Directory..................................................................................................................................................... 24 FinanceDepartment.................................................................................................................................177 FireDepartment........................................................................................................................................225 Fiscal Year 2024-25 Debt Obligations.......................................................................................................367 Five -Year Expenditure Projection — General Fund...................................................................................... 57 Five -Year Financial Projection — General Fund........................................................................................... 53 Five -Year Financial Projection — Measure S Fund....................................................................................... 61 Five -Year Financial Projection —Temecula Community Services District Fund..........................................65 Five -Year Revenue Projection — General Fund........................................................................................... 55 FundBalance Summary..............................................................................................................................67 Annual Operating Budget 1 395
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City of Temecula
Fiscal Year 2024-2025
Annual Operating Budget
Funding Sources by Department................................................................................................................44 Fundsand Departments.............................................................................................................................42 GANNAppropriations Limit......................................................................................................................363 General Fund — Fund Summaries................................................................................................................80 General Fund — Revenue by Source............................................................................................................ 77 General Fund — Revenue Detail.................................................................................................................. 78 Glossaryof Acronyms............................................................................................................................... 385
Glossaryof Terms..................................................................................................................................... 388
Government Finance Officers Association (GFOA) Award.......................................................................... 29 Human Resources and Risk Management................................................................................................183 Internal Service Funds— Fund Summaries................................................................................................ 124
Internal Service Funds — Revenue Detail.................................................................................................. 122
Internal Services Funds.............................................................................................................................251 Largest Employers by Number of Employees...........................................................................................372 LegalDebt Margin.....................................................................................................................................366 LocatorMap..............................................................................................................................................357 Long Range Financial Projection.................................................................................................................51 Major Revenue Sources..............................................................................................................................69 Missionand Value Statements................................................................................................................... 26 Non-Departmental.................................................................................................................................... 233
Performance Measures............................................................................................................................. 135
PoliceDepartment....................................................................................................................................215 Principal Secured Property Owners..........................................................................................................369 PublicWorks Department.........................................................................................................................201 SARDA— Fund Summary...........................................................................................................................120 Schedule of Authorized Positions............................................................................................................. 341
Schedule of Changes in Allocated Positions.............................................................................................347 Special Revenue and Debt Service Funds — Fund Summaries.................................................................... 88 Special Revenue and Debt Service Funds — Revenue Detail....................................................................... 86 Summary of Affordable Housing Investment........................................................................................... 375
Summary of Budgeted Positions...............................................................................................................355 Summary of Changes in Authorized Positions, Personnel and Benefit Costs...........................................339 Summary of City Grant Recipients............................................................................................................377 Summary of Federal Grant Expenditures.................................................................................................365 Summary of Interfund Transfers...............................................................................................................374 Summary of Property Tax Collections....................................................................................................... 368
Tableof Contents.......................................................................................................................................... 3 TCSD— Fund Summaries...........................................................................................................................110 TCSD— Revenue by Source.......................................................................................................................106 TCSD— Revenue Detail..............................................................................................................................107 Temecula Community Services District.................................................................................................... 237
TransmittalMessage.....................................................................................................................................9 Understanding the Budget Document........................................................................................................ 33 396 1 Annual Operating Budget