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1 Appropriations Limit Information - LGRS Online 1 of 1 1/10/2018, 10:25 AM Appropriations Limit Information R01. Appropriations Limit R02. Total Annual Appropriations Subject to the Limit R03. Revenues Received (Over) Under Appropriations Limit
2 Balance Sheet - Governmental Funds 2017 Temecula Cemetery District... Balance Sheet Governmental Funds Assets General Special Revenue Debt Service Capital Projects Permanent Total Governmental Funds R01. Cash and Investments 945,172 1,570, ,736 3,029,321 R02. Investments 1,943,757 1,943,757 R03. Accounts Receivable (net) R04. Taxes Receivable 19,864 19,864 R05. Interest Receivable (net) ,596 13,562 R06. Lease Payments Receivable R07. Due from Other Funds R08. Due from Other Governments R09. Advances to Other Funds R10. Inventories 36,755 36,755 R11. Prepaid Items 5,525 5,525 R12. Loans, Notes, and Contracts Receivable R13. Other Assets 1 R14. Other Assets 2 R15. Other Assets 3 R16. Total Assets $1,008,224 $0 $0 $1,570,471 $2,470,089 $5,048,784 R17. Deferred Outflows of Resources R18. Total Assets and Deferred Outflows of Resources $1,008,224 $0 $0 $1,570,471 $2,470,089 $5,048,784 Liabilities R19. Accounts Payable 47,212 47,212 R20. Contracts and Retainage Payable R21. Interest Payable R22. Due to Other Funds R23. Due to Other Governments 1,943,757 R24. Advances from Other Funds R25. Deposits and Advances R26. Loans and Notes Payable R27. Other Liabilities 1 R28. Other Liabilities 2 R29. Other Liabilities 3 R30. Total Liabilities $47,212 $0 $0 $0 $0 $47,212 R31. Deferred Inflows of Resources R32. Total Liabilities and Deferred Inflows of Resources $47,212 $0 $0 $0 $0 $47,212 Fund Balances (Deficits) R33. Nonspendable 42,280 1,852,608 1,894,888 R34. Restricted R35. Committed R36. Assigned 1,570, ,481 2,187,952 R37. Unassigned 918, ,732 R38. Total Fund Balances (Deficits) $961,012 $0 $0 $1,570,471 $2,470,089 $5,001,572 R39. Total Liabilities, Deferred Inflows of Resources, and Fund Balances (Deficits) $1,008,224 $0 $0 $1,570,471 $2,470,089 $5,048,784 of 1 1/10/2018, 10:24 AM
3 Capital Assets and Long-Term Obligations 2017 Temecula Cemetery Dis of 1 1/10/2018, 10:24 AM Capital Assets and Long-Term Obligations Governmental Funds Capital Assets Capital Assets R01. Land 77,561 R02. Buildings and Improvements 779,789 R03. Equipment 178,031 R04. Infrastructure R05. Intangible Assets Amortizable R06. Construction in Progress 2,584,258 R07. Intangible Assets Nonamortizable 8,970 R08. Other Capital Assets R09. Less: Accumulated Depreciation/Amortization -428,467 R10. Total Capital Assets $3,200,142 Long-Term Obligations R11. Deposits and Advances R12. Compensated Absences R13. General Obligation Bonds R14. Revenue Bonds R15. Certificates of Participation R16. Other Bonds R17. Loans (Other Long-Term Debt) R18. Notes (Other Long-Term Debt) R19. Other (Other Long-Term Debt) R20. Construction Financing Federal R21. Construction Financing State R22. Lease Principal R23. Net Pension Liability R24. Net OPEB Obligation R25. Other Long-Term Obligations 1 R26. Other Long-Term Obligations 2 R27. Other Long-Term Obligations 3 Long-Term Obligations R28. Total Long-Term Obligations $0
4 Footnotes - LGRS Online Special District Financial Transactions Report Footnotes FORM DESC FIELD NAME FOOTNOTES RevenuesExpendituresChangesFundBalances (R26)Gen-OtherIntergovernmentalState SBE QUALIFIED PROP APPMNT and GEN PUR SBE UNITARY RAILROAD RevenuesExpendituresChangesFundBalances (R34)Gen-OtherRevenues Miscellaneous RevenuesExpendituresChangesFundBalances (R60)CapProj-TransfersIn A percentage of revenue is transferred to the capital projects funds for future construction and other capital outlays. RevenuesExpendituresChangesFundBalances (R61)Gen-TransfersOut A percentage of revenue is transferred to the capital projects funds for future construction and other capital outlays. RevenuesExpendituresChangesFundBalances (R63)CapProj-SpecialItem Proceeds from the cancellation of a construction project. CapitalAssetsLongTermObligations (R23)NetPensionLiability Not a member of Cal PERS AppropriationsLimitInformation (R01)AppropriationsLimit Not subject to the appropriations limit AppropriationsLimitInformation (R02)TotalAnnualAppropriationsSubjecttotheLimit Not subject to the appropriations limit 1 of 1 1/10/2018, 10:25 AM
5 General Information 2017 Temecula Cemetery District - LGRS Online 1 of 1 1/10/2018, 10:23 AM General Information District Mailing Address Street C STREET Has Address Changed? Street 2 City TEMECULA State CA Zip cindi@temeculacemetery.org Members of the Governing Body First Name M. I. Last Name Title Member 1 Rosie Vanderhaak Chair Member 2 Dale Qualm Vice Chair Member 3 Mike Dugan Trustee Member 4 Craig Davis Trustee Member 5 David Reese Trustee Member Other Officials First Name M. I. Last Name Title Member 1 Cindi Beaudet General Manager Officials Report Prepared By First Name Robert M. I. T Last Name Dennis Telephone (909) rtdennis@dennis-cpa.com Independent Auditor Firm Name Dennis, Cooper, and Associates, CPAs First Name Robert M. I. T Last Name Dennis Telephone (909)
6 Revenues, Expenditures, and Changes in Fund Balances 2017 Temecula Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances Activity: (1 of 1) (Record Completed) Cemetery Revenues Taxes and Assessments General Special Revenue Debt Service Capital Projects Permanent Total Governmental Funds R01. Current Secured and Unsecured (1%) 557, ,681 R02. Voter-Approved Taxes R03. Pass-through Property Taxes (ABX1 26) 77,868 77,868 R04. Residual Property Taxes (ABX1 26) R05. Tax Increment R06. Parcel Tax R07. Property Assessments R08. Mello/Roos, Marks/Roos R09. Prior-Year Taxes and Assessments 4,992 4,992 R10. Penalties and Costs of Delinquent Taxes and Assessments R11. Other Taxes and Assessments R12. Total Taxes and Assessments 640, ,541 R13. Licenses, Permits, and Franchises R14. Fines, Forfeitures, and Penalties Revenue from Use of Money and Property R15. Investment Earnings 7,235 6,084 29,422 42,741 R16. Rents, Leases, Concessions, and Royalties R17. Other Revenue from Use of Money and Property R18. Total Revenue from Use of Money and Property 7, ,084 29,422 42,741 Intergovernmental Federal R19. Aid for Construction R20. Other Intergovernmental Federal R21. Total Intergovernmental Federal Intergovernmental State R22. Aid for Construction R23. State Water Project R24. Homeowners Property Tax Relief 9,347 9,347 R25. Timber Yield R26. Other Intergovernmental State 8,691 8,691 R27. Total Intergovernmental State 18, ,038 R28. Intergovernmental Other R29. Charges for Current Services 137, , ,810 R30. Contributions from Property Owners Self-Insurance Only R31. Member Contributions R32. Claim Adjustments R33. Total Self-Insurance Only R34. Other Revenues 2,400 2,400 R35. Total Revenues $805,914 $0 $0 $6,084 $176,532 $988,530 Expenditures R36. Salaries and Wages 184, ,645 R37. Employee Benefits 77,724 77,724 R38. Services and Supplies 252, ,179 R39. Self-Insurance Only Claims Paid R40. Contributions to Outside Agencies Debt Service R41. Retirement of Long-Term Debt R42. Interest on Long-Term Debt R43. Principal and Interest on Short-Term Notes and Warrants R44. Other Debt Service 1 of 2 1/10/2018, 10:24 AM
7 Revenues, Expenditures, and Changes in Fund Balances 2017 Temecula of 2 1/10/2018, 10:24 AM R45. Total Debt Service R46. Capital Outlay 27,323 27,323 R47. Other Expenditures R48. Total Expenditures $541,871 $0 $0 $0 $0 $541,871 R49. Excess (Deficiency) of Revenues Over (Under) Expenditures Other Financing Sources (Uses) R50. Long-Term Debt Proceeds $264,043 $0 $0 $6,084 $176,532 $446,659 R51. Other Long-Term Debt Proceeds R52. Refunding Bonds Proceeds R53. Premium on Bonds Issued R54. Discount on Bonds Issued R55. Payments to Refunded Bond Escrow Agent R56. Demand Bonds R57. Proceeds from Sale of Capital Assets R58. Capital Leases R59. Insurance Recoveries R60. Transfers In 545, ,500 R61. Transfers Out -545, ,500 R62. Total Other Financing Sources (Uses) $-545,500 $0 $0 $545,500 $0 $0 Special and Extraordinary Items R63. Special Item 25,000 25,000 R64. Extraordinary Item R65. Total Special and Extraordinary Items , ,000 R66. Net Change in Fund Balances $-281,457 $0 $0 $576,584 $176,532 $471,659 R67. Fund Balances (Deficits), Beginning of Fiscal Year 1,242, ,887 2,293,557 4,529,913 R68. Adjustment R69. Reason for Adjustment R70. Fund Balances (Deficits), End of Fiscal Year $961,012 $0 $0 $1,570,471 $2,470,089 $5,001,572
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