California Comprehensive Annual Financial Report - City of Temecula

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CITY OF TEMECULA STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES GOVERNMENTAL FUNDS YEAR ENDED JUNE 30, 2009 Capital Projects Fund Revenues: Taxes Licenses and permits Intergovernmental Charges for services Use of money and property Fines and forfeitures Developer fees Miscellaneous Roripaugh CFD #03-02 Debt Service Fund Redevelopment Agency Other Governmental Funds Total Governmental Funds $ - $ 16,252,014 $ - $ 66,169,119 - - - 2,178,784 - - 8,204,584 14,885,505 - - - 21,660,748 1,261,750 407,372 1,056,128 6,383,842 - - - 1,167,821 - - 3,977,338 3,977,338 - - 1,984 3,059,333 Total Revenues Expenditures: Current: General government Public safety Community development Community services Public works Capital outlay Debt service: Principal retirement Interest and fiscal charges Pass-through agreement payments Total Expenditures Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses): Transfers in Transfers out Total Other Financing Sources (Uses) Net Change in Fund Balances Fund Balances, Beginning of Year, as restated Fund Balances, End of Year 1,261,750 16,659,386 13,240,034 119,482,490 - - 49,097 14,675,600 - - - 22,843,755 - 196,364 981,473 9,972,429 - - 34,227 19,463,230 - - - 8,290,764 - 11,000,000 , 2,115,185 , 51,406,464 , - 680,000 760,332 1,440,332 - 3,163,871 1,361,170 4,525,041 - 11,506,378 - 11,506,378 - 26,546,613 5,301,484 144,123,993 1,261,750 (9,887,227) 7,938,550 (24,641,503) - - 2,133,941 27,781,914 - (525,000) (25,647,973) (27,781,914) - (525,000) (23,514,032) - 1,261,750 (10,412,227) (15,575,482) (24,641,503) 44,282,177 17,011,893 48,770,252 215,090,590 $ 45,543,927 $ 6,599,666 $ 33,194,770 $ 190,449,087 See Notes to Financial Statements 23
CITY OF TEMECULA RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES YEAR ENDED JUNE 30, 2009 Net change in fund balances - total governmental funds. $ (24,641,503) Amounts reported for governmental activities in the statement of activities are different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets is allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period. Capital expenditures 51,243,714 Depreciation expense (15,706,624) Disposal of assets (249,749) 35,256,785 Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets. In addition, bond discounts and premiums are reported when the debt is first issued, where as these amounts are deferred and amortized in the Statement of Activities. Principal payments 1,440,332 Discounts on bonds issued (25,938) 1,414,394 Debt issuance costs are expenditures in governmental funds when issued, but these costs are capitalized on the statement of net assets and amortized over the life of the bond. Current year amortized bond issuance costs (50,071) Accrued interest for long-term liabilities. This is the net change in accrued interest for the current period. (10,491) Compensated absences expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds. (325,895) Other Post Employment Benefits (OPEB) contributions are expensed in the governmental funds, but are recorded as a net increase to the accrued net OPEB asset in the statement of net assets. 211,925 Revenues reported as deferred revenue in the governmental funds and recognized in the Statement of Activities. These are included in the intergovernmental revenues in the governmental fund activity. 154,289 Internal service funds are used by management to charge the costs of certain activities, such as equipment management and self-insurance, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. (644,055) Change in net assets of governmental activities $ 11,365,378 See Notes to Financial Statements 24
Page 1 and 2: City of Te m e c u California Compr
Page 4 and 5: CITY OF TEMECULA COMPREHENSIVE ANNU
Page 6: STATISTICAL SECTION CITY OF TEMECUL
Page 9 and 10: City of Temecula Letter of Transmit
Page 21 and 22: City of Temecula CITY ORGANIZATIONA
Page 24 and 25: Brandon W. Burrows, C.P.A Donald L.
Page 26 and 27: City of Temecula Management’s Dis
Page 38 and 39: CITYOF TEMECULA COMPREHENSIVE ANNUA
Page 40 and 41: CITY OF TEMECULA STATEMENT OF ACTIV
Page 42: CITY OF TEMECULA BALANCE SHEET GOVE
Page 45: CITY OF TEMECULA STATEMENT OF REVEN
Page 49 and 50: CITY OF TEMECULA BUDGETARY COMPARIS
Page 51 and 52: CITY OF TEMECULA STATEMENT OF NET A
Page 53 and 54: CITY OF TEMECULA STATEMENT OF CASH
Page 56 and 57: CITY OF TEMECULA NOTES TO FINANCIAL
Page 58 and 59: City of Temecula Notes to Financial
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Page 89 and 90: CITY OF TEMECULA NON-MAJOR GOVERNME
Page 91 and 92: CITY OF TEMECULA COMBINING BALANCE
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CITY OF TEMECULA COMBINING BALANCE
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CITY OF TEMECULA COMBINING STATEMEN
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CITY OF TEMECULA BUDGETARY COMPARIS
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CITY OF TEMECULA COMBINING BALANCE
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CITY OF TEMECULA NET ASSETS BY COMP
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CITY OF TEMECULA FUND BALANCES OF G
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CITY OF TEMECULA GOVERNMENT-WIDE RE
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CITY OF TEMECULA GENERAL GOVERNMENT
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CITY OF TEMECULA PRINCIPAL SECURED
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CITY OF TEMECULA PROPERTY TAX LEVIE
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CITY OF TEMECULA RATIO OF OUTSTANDI
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CITY OF TEMECULA LEGAL DEBT MARGIN
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CITY OF TEMECULA PLEDGED REVENUE CO
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CITY OF TEMECULA LARGEST EMPLOYERS
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CITY OF TEMECULA FULL-TIME CITY EMP
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CITY OF TEMECULA COMPARATIVE CITY I
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California Comprehensive Annual Financial Report - City of Temecula

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