California Comprehensive Annual Financial Report - City of Temecula

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CITY OF TEMECULA SCHEDULE OF DIRECT AND OVERLAPPING DEBT 2008-09 Assessed Valuation: .......................... $13,473,004,252 Redevelopment Incremental Valuation: ............. 1,983,543,657 Adjusted Assessed Valuation: ........................ $11,489,460,595 DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: % Applicable (1) Debt 6/30/09 Metropolitan Water District ........................................................................................... 0.623% $1,828,038 Eastern Municipal Water District, I.D. No. U-8 ............................................................ 84.384 4,150,005 Temecula Unified School District ................................................................................. 67.616 25,088,917 Rancho California Water District Community Facilities District No. 88-3 ................... 100. 3,505,000 City of Temecula Community Services District Certificates of Participation ............... 100. 4,720,000 Eastern Municipal Water District Community Facilities District No. 2002-04 ............. 100. 810,000 Eastern Municipal Water District Community Facilities District No. 2002-08 ............. 100. 4,800,000 Eastern Municipal Water District Community Facilities District No. 2005-38 ............. 100. 855,000 Temecula Community Facilities District No. 88-12 ...................................................... 100. 10,585,000 Temecula Public Financing Authority Community Facilities District No. 01-2 ............ 100. 16,935,000 Temecula Public Financing Authority Community Facilities District No. 03-1 ............ 100. 14,935,000 Temecula Public Financing Authority Community Facilities District No. 03-2 ............ 100. 49,690,000 Temecula Public Financing Authority Community Facilities District No. 03-3 ............ 100. 28,915,000 Temecula Public Financing Authority Community Facilities District No. 03-6 ............ 100. 4,585,000 Temecula Valley Unified School District CFD No. 89-1 .............................................. 100. 15,340,000 Temecula Valley Unified School District CFD No. 2002-1, I.A. No. 1 ........................ 57.435 4,049,168 Temecula Valley Unified School District CFD No. 2002-2 .......................................... 100. 12,845,000 Temecula Valley Unified School District CFD No.2004-1, I.A. A ............................... 100. 12,540,000 Temecula Valley Unified School District CFD No. 2005-1 .......................................... 21.484 2,715,578 County 1915 Act Bonds (Estimated) ............................................................................. 52.711-66.859 18,518,733 City of Temecula 1915 Act Bonds................................................................................. 100. 905,000 TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $238,315,439 OVERLAPPING GENERAL FUND OBLIGATION DEBT: Riverside County General Fund Obligations ................................................................. 6.642% $ 50,531,981 Riverside County Pension Obligations .......................................................................... 6.642 25,378,418 Riverside County Board of Education Certificates of Participation .............................. 6.642 549,293 Mt. San Jacinto Community College District General Fund Obligations ...................... 16.846 2,142,811 City of Temecula Certificates of Participations ............................................................. 100. 24,535,000 Valley-Wide Recreation and Park District Certificates of Participation ........................ 0.040 290 TOTAL GROSS OVERLAPPING GENERAL FUND OBLIGATION DEBT ..................................... $103,137,793 Less: Riverside County Self-Supporting Obligations ....................................................................... 1,086,258 TOTAL NET OVERLAPPING GENERAL FUND OBLIGATION DEBT .......................................... $102,051,535 GROSS COMBINED TOTAL DEBT .................................................................................................... $341,453,232 (2) NET COMBINED TOTAL DEBT ......................................................................................................... $340,366,974 (1) Percentage of overlapping agency’s assessed valuation located within boundaries of the City. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and tax allocation bonds and non-bonded capital lease obligations. Ratios to 2008-09 Assessed Valuation: Direct Debt ($4,720,000)................................................. 0.04% Total Direct and Overlapping Tax and Assessment Debt 1.77% Ratios to Adjusted Assessed Valuation: Combined Direct Debt ($29,255,000) ............................. 0.25% Gross Combined Total Debt ............................................ 2.97% Net Combined Total Debt ................................................ 2.96% STATE SCHOOL BUILDING AID REPAYABLE AS OF 6/30/08: $0 Source: California Municipal Statistics, Inc. 125
CITY OF TEMECULA RATIO OF OUTSTANDING DEBT BY TYPE Last Ten Fiscal Years Fiscal Year Ended June 30 Tax Allocation Bonds Total Governmental Activities Percentage of Personal Family Income Debt per Capita Certificates of Participation Notes payable 2000 4,170,000 13,205,000 4,056,569 21,431,569 0.28% 398 2001 3,960,000 12,480,000 3,674,532 20,114,532 0.30% 324 2002 6,465,000 28,055,000 3,276,952 37,796,952 0.17% 520 2003 6,185,000 28,055,000 2,862,065 37,102,065 0.18% 495 2004 5,960,000 27,960,000 2,429,710 36,349,710 0.18% 469 2005 5,730,000 27,850,000 1,978,125 35,558,125 0.19% 437 2006 5,490,000 27,445,000 1,506,990 34,441,990 0.20% 371 2007 5,240,000 48,175,000 1,012,779 54,427,779 0.16% 556 2008 29,520,000 63,210,000 495,332 93,225,332 0.10% 923 2009 29,255,000 62,530,000 - 91,785,000 0.10% 895 Note: Details regarding the City's outstanding debt can be found in the notes to the financial statements. Source: City of Temecula Finance Department 126
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City of Te m e c u California Compr
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CITY OF TEMECULA COMPREHENSIVE ANNU
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STATISTICAL SECTION CITY OF TEMECUL
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City of Temecula Letter of Transmit
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City of Temecula CITY ORGANIZATIONA
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Brandon W. Burrows, C.P.A Donald L.
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City of Temecula Management’s Dis
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CITYOF TEMECULA COMPREHENSIVE ANNUA
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CITY OF TEMECULA STATEMENT OF ACTIV
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CITY OF TEMECULA BALANCE SHEET GOVE
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CITY OF TEMECULA STATEMENT OF REVEN
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CITY OF TEMECULA RECONCILIATION OF
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CITY OF TEMECULA BUDGETARY COMPARIS
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CITY OF TEMECULA STATEMENT OF NET A
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CITY OF TEMECULA STATEMENT OF CASH
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CITY OF TEMECULA NOTES TO FINANCIAL
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City of Temecula Notes to Financial
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CITY OF TEMECULA NON-MAJOR GOVERNME
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CITY OF TEMECULA COMBINING BALANCE
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Page 97 and 98: CITY OF TEMECULA COMBINING BALANCE
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Page 133 and 134: CITY OF TEMECULA NET ASSETS BY COMP
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Page 151 and 152: CITY OF TEMECULA LEGAL DEBT MARGIN
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California Comprehensive Annual Financial Report - City of Temecula

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