California Comprehensive Annual Financial Report - City of Temecula

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City of Temecula Notes to Financial Statements (Continued) Note 4: Capital Assets (Continued) Depreciation expense charged to functions/programs for the governmental activities as follows: General government $ 723,913 Public safety 310,025 Public works 11,651,242 Community development 127,778 Community services 2,924,222 Capital assets used by the government's internal service funds are charged to the various functions based on their usage of the assets 572,613 Total depreciation $ 16,309,793 Note 5: Interfund Receivables, Payables and Transfers The Composition of interfund balances as of June 30, 2009, is as follows: Due From Other Funds Community Service Capital General District - Special Outlay - Capital Fund Revenue Fund Projects Fund Total Due To Other Funds: Capital Outlay - Capital Projects Fund $ 244,825 $ 134,755 $ - $ 379,580 Other Governmental Funds 398,286 - 6,251,958 6,650,244 $ 643,111 $ 134,755 $ 6,251,958 $ 7,029,824 The amounts loaned from the Community Services District - Special Revenue Fund and the General Fund to the Capital Outlay - Capital Projects Funds were for capital improvements. The amounts loaned the Capital Outlay - Capital Projects Fund to the Other Governmental funds were for various capital improvements. Advances From Other Funds Redevelopment Agency - Debt Service Fund Advances To Other Funds: General Fund $ 1,974,708 $ 1,974,708 The amount loaned to the Redevelopment Agency – Debt Service Fund by the General Fund are advances to fund capital improvements which will be paid back within five years. 45
City of Temecula Notes to Financial Statements (Continued) Note 5: Interfund Receivables, Payables and Transfers (Continued) Interfund Transfers The compositions of the City’s interfund transfer balances as of June 30, 2009, are as follows: Transfers Out Community Service Redevelopment Other General District - Special Agency - Debt Governmental Fund Revenue Fund Service Fund Funds Total Transfers In General Fund $ - $ - $ - $ 3,176,562 $ 3,176,562 Capital Outlay - Capital Projects Fund - - - 22,471,411 22,471,411 Other Governmental Funds 1,111,916 497,025 525,000 - 2,133,941 $ 1,111,916 $ 497,025 $ 525,000 $ 25,647,973 $ 27,781,914 The General Fund and Community Service District – Special Revenue Fund made transfers to Other Governmental Funds to provide for debt service payments. The Redevelopment Agency – Debt Service Fund made a transfer to Other Governmental Funds for Redevelopment Agency operating expenditures. The Other Governmental Funds transferred funds to the General Fund to provide funds for public works and public safety projects and transferred funds to the Capital Outlay Capital Projects Fund to provide funds for capital improvements. Note 6: Long-Term Liabilities The following is a summary of the Governmental Activities long-term liability transactions for the year ended June 30, 2009. Balance at Balance at Due Within Bonds and Notes Payable: July 1, 2008 Additions Deletions June 30, 2009 One Year Tax allocation bonds: 2002 TAB $ 26,600,000 $ - $ 445,000 $ 26,155,000 $ 465,000 2006 TAB Series A 17,780,000 - 235,000 17,545,000 245,000 2006 TAB Series B 3,040,000 - - 3,040,000 - 2007 TAB 15,790,000 - - 15,790,000 - 63,210,000 - 680,000 62,530,000 710,000 Less: bond discount (363,516) - (11,726) (351,790) - Total TAB 62,846,484 - 668,274 62,178,210 710,000 Certificates of Participation: 2001 COP 4,985,000 - 265,000 4,720,000 275,000 2008 COP 24,535,000 - - 24,535,000 430,000 29,520,000 - 265,000 29,255,000 705,000 Less: bond discount (440,582) - (14,212) (426,370) - Total COP 29,079,418 - 250,788 28,828,630 705,000 Note Payable 495,332 - 495,332 - - Total Bonds and Notes Payable 92,421,234 - 1,414,394 91,006,840 1,415,000 Capital Lease Payable 154,385 - 41,875 112,510 62,789 Claims Payable 459,440 39,540 121,497 377,483 67,337 Compensated Absences 1,936,315 1,358,996 999,971 2,295,340 1,185,378 $ 94,971,374 $ 1,398,536 $ 2,577,737 $ 93,792,173 $ 2,730,504 46
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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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Page 24 and 25: Brandon W. Burrows, C.P.A Donald L.
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CITY OF TEMECULA COMBINING STATEMEN
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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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