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HomeMy WebLinkAbout4.04 November Financial Rept CITY CLERK File #1 I,~ ~ 0 -,511ol AGENDA STATEMENT CITY COUNCIL MEETING DATE: January 6, 2004 SUBJECT: Financial Reports For the Month of November 2003 Report Prepared by: Carole A. Perry, Administrative Services Director and Fred W. Marsh, Finance Manager ATTACItMENTS: 1. YTD Revenues and Budget Comparison 2. YTD Expenses and Budget Comparison 3. Financial Statements for the Months of November 2003 RECOMMENDATION..- x/~0/ Receive the reports. FINANCIAL STATEMENT: See reports for detail of monthly financial activity. DESCRIPTION: This item provides the report on the preliminary financial statements for the month of November. Consistent with prior reports the focus will be on General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. Analysis of November 2003 Revenue and Expenditure Report Given that this is only the fifth month of the 2003/2004 Fiscal Year, there is extremely limited data on which to base any major projections or identify significant trends. For example, the receipt of revenues does not typically follow an even distribution throughout the Fiscal Year. Major mounts of Property Taxes and Sales Taxes are not received until later in the Fiscal Year. There is also a lag with the reporting of expenditures due to the significant amount of services provided to the City by independent contractors. General Fund Revenues Total General Fund Revenues collected through November are comparable to what occurred in the fifth month of the previous Fiscal Year. Through November 2003, the City had collected approximately 27% of'the total budgeted General Fund Revenues, which was 2% less than the percentage collected in the prior Fiscal Year. Real Property Transfer Tax is higher than in the same period of the prior year due to an increase in the dollar amount of residential and commercial property sales transactions within the City. Transient Occupancy Taxes are lower than in the same period of the prior year due to timing differences and lower than expected tax collections at some of the City's hotels. Licenses and Permits are higher than in the same period of the prior year due to an increase in the valuation of building permits on new residential and commercial projects. Interest Revenue is lower than in the same period in the prior year due to significant market value increases that occurred in the CitY's investments in the prior year, a change in the method of allocating interest to all funds (from semi annually to quarterly) and timing differences in the receipt of interest Document in FSCOLOR I1-2003.XLS COPIES TO: /~2-- ITEM NO. 4~4 payments. Initially all interest revenue is recorded in the General Fund and is then allocated quarterly to other funds on a pro rata basis. Vehicle License Fees (VLF) are lower than in the same period of the prior year due to lower car sales statewide and the State not paying the backfill portion of the VLF for the first three months of the Fiscal Year. The new Governor recently passed legislation that repealed the increase in the VLF that took place on October 1, 2003. The City's revenues from this important source have been significantly impacted. As this report was being written, the VLF status continued to be in flux; legislators are apparently now preparing for their holiday break, with no noteworthy action beneficial to local government. It appears that the covenant with the cities and counties has been abandoned due to the Legislative failure to fimd the VLF backfill. Therefore, unless the State passes subsequent legislation that reestablishes the payment of the backfill portion of the fee, the City could realize a total loSs of approximately $1.5 million in VLF for Fiscal Year 2003-2004. It should be noted that Council already approved a budget adjustment at the September 16, 2003 Council Meeting reducing the VLF revenue budget by $456,000. Thus the added net loss of VLF revenue to the City will be approximately $1 million. Staff will continue to monitor this evolving situation very carefully. In the Charges for Services category, it should be noted that the City expects to receive approximately $267,000 less in revenue for the fire charges for services revenue item due to a change in how the Alameda County Sheriff's department are handling calls for emergency service at the Santa Rita location. Other Revenue is lower than in the same period of the prior year due to timing differences in the receipt of a reimbursement from the School District for partial reimbursement of the costs of a School Resource Officer in the prior Fiscal Year. General Fund Expenditures Overall, through the month of November expenditures in the General Fund totaled $9.0 million and represented approximately 22% of the total budgeted expenditures in the General Fund. Of this amount, a total of $800,000 was related to Capital Improvement Projects and the remainder was related to Operating Costs reported in the General Fund. Capital Project expenditures typically do not follow an even distribution due to differences in project timing. In looking only at General Fund Operating Expenditures, the activity through November 2003 was compai'able to the amounts expended for the same period in the prior Fiscal Year. Through the end of November 2003, the City had expended 24% of the General Fund Operating Budget, which was similar to the percentage collected in the prior Fiscal Year. As previously noted there are some timing differences with payment for contract services, which complicate comparisons from one year to the next. General Government is lower than in the same period of the prior year due to timing differences in the payment for contract City Attorney services. Fire is higher than in the same period of the prior year due to timing differences in the billing by Alameda County for contract fire services. Other Public Safety is lower than in the same period of the prior year due to a credit adjustment for expenditures incurred for contract animal control services, since the final billing recently received' from Alameda County for services performed in Fiscal Year 2002-2003 that was lower than originally estimated. Health and Welfare is higher than in the same period of the prior year due to timing differences in the payments for contract child care support services and expenditures incurred for an update to the City's housing element that was originally anticipated to occur in Fiscal Year 2002-2003. Capital Improvement Projects are lower than in the same period of the prior year due to expenditures incurred to date in the prior year for construction of the City's new library. All expenditures are within the authorized budget. It is recommended that the City Council receive these reports as authorized by Section 41004 of the California Government Code. City of Dublin 2003-2004 YTD Revenues and Budget Comparison For the Period Ending November 30, 2003 ~7% 29% Total General Fund Revenues Property Taxes [] 6% _16% 137% Sales Taxes 33% Real Property Transfer Tax Transient Occupancy Taxes Franchise Taxes Licenses and Permits Interest and Rentals Intergovernmental from State 36% Charges for Services 31% Fines and Forfeitures Other Revenues I ~ ~16°/~ 0% 30% 134% 66% 76°/ [] FY 2003/04 [] FY 2002/03 60% 90% 120% 150% 42% of Year Complete Property Taxes Sales Taxes Real Property Transfer Tax Transient Occupancy Taxes Franchise Taxes Licenses and Permits Interest and Rentals Intergovernmental Charges for Services Fines and Forfeitures Other ReVenues Total General Fund Revenues Date Printed: 12F2/2003 '~ 1:48 AM FY 2003/04 Budget 11,274,729 13,036,000 334,000 719,550 1,414,237 2,025,003 897,550 1,916,900 4,868,788 106,500 551,071 37,144,328 FY 2003~04 % of FY 2002~03 YTD Actual Budget YTD Actual 633,580 6% 604,014 4,784,997 37% 4,311,457 220,651 66% 130,314 221,849 31% 268,370 319,653 23% 307,415 1,540,981 76% 1,368,082 299,082 33% 1,284,594 509,806 27% 809,131 1,449,790 30% 1,625,358 32,669 31% 36,592 41,381 8% 65,504 10,054,439 27% 10,810,831 % of Total for FY 2002/03 6% 33% 34% 37% 22% 56% 79% 36% 34% 26% 16% 29% ATTACHMENT 1 City of Dublin 2003-2004 YTD Expenses and Budget Comparison For the Period Ending November 30, 2003 Total General Fund Expenses General Government Police Fire Other Public Safety Transportation Health and Welfare Culture & Community Services Community Development Capital Improv. Projects /11122% ........ ill 27% 37% ~l 29°/o 1% I 0% 20% 40% 60% 80% 100% 42% of Year Complete 120% · FY 2003/04 [] FY 2002/03 General Government Police Fire Other Public Safety Transportation Health and Welfare Culture and Community Services Community Development Capital Improvement Projects Total General Fund Expenses General Fund Operating Expenses 2003~04 2003/04 % of Budget YTD Actual Budget 4,851,541 1,387,355 29% 8,604,571 325,350 4% 7,159,187 2,056,629 29% 351,758 21,302 6% 1,607,102 463,937 29% 31,341 34,653 111% 5,329,601 1,760,360 33% 6,481,591 2,110,249 33% 5,554,504 797,348 14% 39,971,196 8,957,183 22% 34,416,692 8,159,835 24% FY 2002/03 YTD Actual 1,619,004 364,003 144,565 31,553 359,438 19,187 1,707,277 1,875,797 2,838,798 8,959,622 6,120,824 % of Total for FY 2002~03 37% 5% 3% 11% 27% 48% 37% 35% 74% 27% 21% ATTACHMENT 2 Date Prinled: 12/12t~003 IO:08AM CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF NOVEMBER 2003 Prepared by The Finance Department December 2, 2003 ATTACHMENT 3 GENERAL REVENUE FUNDS CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 30Nov2003 SPECIAL SPECIAL CAPITAL TRUST/ REVENUE ASSESSMENT IMPROVEMENT AGENCY :UNDS FUNDS FUNDS FUND TOTALS ---MEMORANDUM ONLY--- CURRENT PRIOR ASSETS CASH CASH NITH FISCAL AGENT AMOUNT HELD IN ESCROW (48.304,255) INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS INTEREST ASSESSMENTS 96.342.992 232.566 200.330 DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNT TO BE PROVIDED TOTAL ASSETS 308.720 9.679 48.790.033 LIABILITIES/FUND EQUITY 3.084.526 45.035 3.129.560 DEPOSITS FOR PRIVATE DEVEL (994.074) DEPOSITS FOR AB1600 FEES (33,155) DEPOSITS OTHERS (1.128.837) PAYABLES: ACCOUNTS (841.060) (227,933) INTEREST PAYROLL (518.127) DUE TO OTHERS (127.416) (308.720) DEFERRED REVENUE (127.768) DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (3.770.437) (536,653) FUND BALANCES (45.019.597) (2.592.907) TOTAL FUND E (45.019.597) (2.592,907) TOTAL LIABILITIES/EQUITY (48.790.033) (3.129.560) 273,207 38,211,973 273,207 38,211,973 (11,279,180) (418,334) (11.697.515) (273,207) (26.514,458) (273.207) (26,514,458) (273,207) 38,211,973) 21,732 (6,712,817) (17,580,098) 172,312 172.312 172.312 96.342.992 87,113.120 277.601 5,279.369 200.330 374.891 1.447.500, 1.641.544 308.720 1.662.787 9.679 9.730 1.447.500 1.447.500 92.046.318 78.479.606 (994.074) (621,725) (11.312,335) 16.357 (1.128.837) (869.935) (1.487.227) (8,332.537) (518.127) (788,344) (436.136) (1,346,681) (127.768) (127.768) (1.565.000) (1.565.000) (1.565.000) (1.565.000) (17.569.604) (13.635.634) (76.544) (74.476.714) (64,843,972) (76.544) (74.476.714) (64,843,972) (1.641,544) 92,046 .318) (78.479.606) INTERNAL SERVICE FUNDS ENTERPRISE FUND CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 30Nov2003 FIXED ASSETS GROUP OF ACCOUNTS GENERAL LONG TERM DEBT ACCOUNT GROUP TOTALS ---MEMORANDUM--- CURRENT PRIOR ASSETS CASH CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW 7.187.519 INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNT TO BE PROVIDED TOTAL ASSETS 47,265,633 54,453,152 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS (17,215) INTEREST PAYROLL DUE TO OTHERS DEFERRED qEVENUE DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (17,215) FUND BALANCES (54,435,937) TOTAL FUND E (54,435,937) TOTAL LIABILITIES/EQUITY (54,453,152) 19.466.456 19.466.456 (19,466,456) (19,466,456) (19,466,456) 68.709.959 68.709,959 68.709.959) 68.709,959) 68,709,959) 7.187,519 7,037,568 6,230 66,732,089 66,732,089 68.709,959 68,752,907 142,629,567 142,528.794 (17,215) (46,725) (68,709,959) (68,752.907) (68,727,174) (68,799.632) (73,902,393) (73.729.162) (73,902,393) (73.729,162) (142,629,567)(142.528,794) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 GENERAL RE"V E N U E FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *******REVENUES******* PROPERTY TAXES 11,274,729.00 633,580.48 10,641,148 SALES TAX 13,036.000.00 4.784.997.43 8,251,002 REAL PROPERTY TRANSFER TAX 334,000.00 220,651.33 113,348 HOTEL TRANSIENT OCCUPANCY TAX 719,550.00 221,849.04 497,700 FRANCHISE TAXES 1.414.237.00 319,653.08 1.094.583 LICENSES & PERMITS 2.025,003.00 1,540,981.37 484,021 FINES & FORFEITURES 106.500.00 32,669.03 73.830 USE/MONEY & PROP-INTEREST 751,710.00 245,296.34 506,413 USE/MONEY & PROP-RENTALS 145.840.00 53.785.74 92.054 INTERGOVERNMENTAL 1,916,900.00 509,806.29 1.407.093 CHARGES FOR SERVICES 4.868.788.00 1.449.789.81 3,418.998 OTHER SOURCES OF REVENUE 551,071.00 41,380.68 509.690 TOTAL REVENUE 37.144.328.00 10,054,440.62 27,089.887 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 233,650.00 CITY MANAGER 823,204.00 CENTRAL SERVICES 364,960.00 CITY ATTORNEY 646,047,00 ADMIN SERVICES 1,360,195,00 BUILDING MANAGEMENT 717,595.00 INSURANCE COST CENTER 430,405.00 ELECTIONS COST CENTER 2,800.00 NON-DEPARTMENTAL 272,685.00 ACTIVITY TOTAL 4,851,541.00 PUBLIC SAFETY POLICE 8,604,571.00 CROSSING GUARDS 71,462:00 ANIMAL CONTROL 197,194.00 TRAFFIC SIGNALS & STREET LIGHTIN 11,150.00 DISASTER PREPAREDNESS 71.952~00 FIRE SERVICES 7.159.187.00 ACTIVITY TOTAL 16.115.516.00 TRANSPORTATION PUBLIC WORKS 694.417.00 STREET MAINTENANCE 10.004.00 STREET SWEEPING 145,676.00 STREET TREE MAINTENANCE 118.188.00 STREET LANDSCAPING MAINTENAN 638,817.00 ACTIVITY TOTAL 1.607,102.00 HEALTH & WELFARE WASTE MANAGEMENT 8,691.00 69.149.26 289,370.40 108,212.23 96.676.51 439,661.16 180,93i.69 202,338.73 1.014.70 1.387.354.68 325,349.97 11.636.50 (9,547.00) 188.36 19.023.71 2,056~629.02 2.403.280.56 228,155.92 202.30 32.056.78 38.931.58 154,590.24 463.936.82 2.000.00 164,500 533,833 256,747 549,370 920,533.84 536,663.31 228,066.27 1,785.30 272,685.00 3,464,186.22 .52 10,039,542.89 .57 13,193,407.37 .67 379,088.81 .96 717 083.07 .92 1,394 953.26 .63 2.421 884.99 .97 139 614.86 .66 1,487 493.37 .26 139 019.25 .71 2.234 178.93 .19 4.760 254.62 .32 410 713.57 .38 37.317 234.99 .74 196 233.20 .60 740 856.35 .77 292 316.29 .49 850 821.87 982 221.59 757 323.39 362 022.64 10 918.84 146 605.38 4,339.319.55 8,279,221.03 59.825.50 206,741.00 10,961.64 52,928.29 5,102,557.98 13.712.235.44 456,261.08 9.801.70 113,619.22 79,256.42 484,226.76 i 143.165.18 6.691.00 7.947,078.88 61.878.80 164.564.93 59.237.80 4.951.374.82 13.184.135.23 632.481.15 9.868.95 122,569.70 76,662.73 495.105.08 1.336.687.61 1.798.28 604 4,311 130 268 307 1.368 36 1,241 43 809 1.625 65 10.810 69 282 t06 373 382 249 153 1,619 ,014.12 ,457,30 ,314.43 ,369.61 415.21 081.71 591.65 338.44 255.29 130.99 358.30 ,503.60 ,830.65 .779.71 .802.40 .511.91 .396.42 .669.18 .503.23 .538.36 803.24 ,004.45 364.002.68 11.636.50 19.916.94 144.564.90 540.121.02 211.306.14 194.78 28.773.00 14.519.99 104.644.41 359.438.32 3.5~9.00 9,435 528.77 8,881 950.07 248 774.38 448 713.46 1,087 538.05 1.053 803.28 103 023.21 246 154.93 95 763.96 1.425 047.94 3.134 896.32 345 209.97 26.506 404.34 126 453.49 458 053.95 185 804.38 477 425.45 599 552.41 507 820.16 208 484.28 10 115.60 146 605.38 2.720 315.10 7.583.O76.2O 50.242.30 164.564.93 39,320.86 4.806,809.92 12,644,014.21 421.175.01 9.674.17 93.796.70 62.142.74 390,460.67 977,249.29 (1,740.72) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. .VARIANCE CHILD CARE SOCIAL SERVICES HOUSING PROGRAMS ACTIVITY TOTAL CULTURE & LEISURE SERVICES LIBRARY SERVICES CULTURAL ACTIVITIES HERITAGE CENTER DUBLIN CEMETERY PARK MAINTENANCE COMMUNITY TV RECREATION ADMIB PLAYGROUNDS SHANNON CENTER PRESCHOOL TEENS PROGRAM ADULT SPORTS YOUTH SPORTS COMMUNITY GYM EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS SENIOR CENTER RECREATION INSTRUCTION AQUATICS PARKS/FACILITIES MANAGEMENT ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING BUILDING SAFETY ENGINEERING ECONOMIC DEVELOPMENT ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS COMMUNITY IMPROVEMENTS PARKS STREET CONSTRC/IMPROVEMENTS ACTIVITY TOTAL TOTAL EXPENDITURES EXCESS REVENUE (EXPENDITURES) TRANSFERS IN FROM OTHER FUNpS TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES 18,500.00 1,000.00 3,150.00 31,341.00 553.662.00 138,088.00 114,188.00 43,858.00 1,457,804.00 64,634.00 541,383.00 281,699.00 291,253.00 82,383.00 111,392.00 105,034.00 113,604.00 41,560.00 4,039.00 361,928.00 219,073.00 190.418.00 364.122.00 249,479.00 5,329,601.00 2,451,689.00 1,824,288.00 1,900,705.00 304,909.00 6,481,591.00 1,079,312.00 845,044.00 2,869,563.00 760,585.00 5,554,504.00 39,971,196.00 (2,826,868.00) (2,826,868.00) 18,500.00 1,000.00 13,153.'18 34,653.18 133,888.81 63,763.77 35,964.80 8,071.70 392,644.58 56,941.18 181,748.95 92,826.47 97,157.63 26,225.43 29,522.19 42,194.40 37,263.04 7,862.02 159,798.15 72,452.83 80,786.01 155,161.31 86,086.46 1,760,359.73 714,295.40 586,762.44 648,140~03 161,050.38 2,110,249.25 50,962.00 178,220.12 277,726.77 290,438.65 797,347.54 8,957,181.76 1,097,258.86 1,097,258.86 (10,003 (3,312 15,000.00 4,211.00 10,789.00 6,000.00 6,000.00 .18) 17,501.74 5,436.78 12,064.96 .18) 40,300.02 19,186.78 21,113.24 419,773 74,324 78,223 35,786 1,065,159 7,692 359,634 188,872 194,095 56,157 81,869 62,839 76,340.96 33,697.98 4,039.00 202,129.85 146,620.17 109,631.99 208,960.69 163,392.54 3,569,241.27 1,737,393.60 1,237,524.56 1,252,564.97 143,858.62 4,271,341.75 1,028,350.00 666,823.88 2,591,836.23 470,146.35 4,757,156.46 31,014,014.24 (3,924,126.86) (3,924,126.86) .19 485 281.21 .23 121 198.29 .20 92 803.62 .30 31 341.84 .42 1,200 226.46 .82 76 233.17 .05 452 646.88 .53 230 269.67 .37 266 989.58 .57 74 354.14 .81 100 141.63 .60 97 087.23 93 209.36 46,605.98 356,425.65 183,985.64 153,581.45 338,055.61 211,125.63 4,611,563.04 1,767,026.63 1,467,363.47 1,865,709.85 278,983.20 5,379,083.15 2,258,752.04 442,108.93 669,566.48 477,981.27 3,848,408.72 32,729,497.32 4,577,737.67 18,560.15 (20.00) 4,596,277.82 119,829.50 70.309.80 32,617.71 8,972.84 372 834.62 66 353.36 168 366.58 90 298.61 99 015.56 29 972.15 36 006.87 38 429.42 32 657.63 9 170.61 158,309.01 63,730.10 68,510.87 162,735.03 79,156.97 1,707,277.24 604,051.85 463,769.25 656,202.49 151.773.57 1,875.797.16 2,584 403.14 134 232.76 71 228.95 48 933.25 2,838 798.10 8,959 623.07 1,851 207.58 1,851,207.58 365,451.71 50 888.49 60 185.91 22 369.00 827 391.84 9 879.81 284 280.20 139 971.06 167 974.02 44 381.99 64 134.76 58 657.81 60 551.73 37 435.37 198,t16.64 120,255.54 85,070.58 175,320.58 131.968.66 2,904,285.80 1,162,974.78 1,003,594.22 1,209,507.36 127,209.63 3,503,285.99 (325,651.10) 307,876.t7 598,337.53 429.048.02 1,009,610.62 23,779,874.25 2,726,530.09 18,560.15 (20.00) 2,745,070.24 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 SPECIAL REVENUE FUNDS CURRENT BUDGET CURRENT PRIOB ACTUAL VARIANCE FISCAL YEAR PRIOR Y.T.D. VARIANCE ********************** PROPERTY TAXES SALES TAX/OTHER TAXES FINES & FORFEITURES USES/MONEY & PROPERTY INTERGOVERNMENTAL FROM STATE INTERGOVERNMENTAL FROM COUNTY INTERGOVERNMENTAL FROM FEDERAL CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* PUBLIC SAFETY: POLICE T~FFIC SIGNALS & STREET LTG DISASTER PREPAREDNESS FIRE SERVICES ACTIVITY TOTAL T~NSPORTATION: STREET MAINTENANCE STREET SWEEPING ACTIVITY TOTAL HEALTH & WELFARE: WASTE MANAGEMENT SOCIAL SERVICES HOUSING PROG~MS ACTIVITY TOTAL COMMUNITY DEVELOPMENT: ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENEP~qL CIP PROJECTS COMMUNITY PROJECTS PARKS STREET CONSTRUCTION/IMPROVEMENT ACTIVITY TOTAL T 0 T A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS EXCESS <REVENUE> EXPENDITURE 108,192.00 108,192.00 103,107.58 103,107.58 333,000.00 91,059.68 241,940.32 380,199.02 134,667.17 '245,531.85 149,000.00 39,480.67 109,519.33 134,670.06 39:196.64 95,473.42 36,949.00 14,494.78 22,454.22 87,896.70 87,896.70 1,287,011.00 715,243.21 571,767.79 8,768,700.98 1,348,550.84 7,420,150.14 282,829.00 26,046.50 256,782.50 276,556.50 52,711.25 223,845.25 1,672,692.00 18,124.14 1,654,567.86 133,137.78 60,723:72 72,414.06 981,937.00 981,937.00 920,648.29 920,648.29 102,000.00 102,000.00 251,582.51 251,582.51 4,953,610.00 904,448.98 4,049,161.02 11,056,499.42 1,635,849.62 9,420,649.80 165,481.00 189,500.00 7.000.00 250,579.00 612,5~0.00 237;579.00 237,579.00 1,295,325.00 44,935.00 1,340,260.00 6,000.00 6,000.00 12,917.15 152,563.85 210,229.18 26,485.12 183,744.06 38,492.83 151,007.17 137,632.61 37,600.70 100,031.91 2,175.00 4,825.00 7,258.78 7,258.78 27,068.67 223,510.33 204,076.36 254.88 203,821.48 80,653.65 531,906.35 559,196.93 64,340.70 494,856.23 43,581.66 193,997.34 228,621.60 37,344.14 201,277.46 43,581.66 193,997.34 238,621.60 37,344.14 201,277.46 5,400.37 1,289,924.63 1,063,584.65 260.68 1,063,323.97 11,795.76 33,139.24 28,427.00 4,397.11 24,029.89 17,196.13 1,323,063.87 1,092,011.65 4,657.79 1,087,353.86 6,000.00 6,000.00 209.50 5,790.50 6,000.00 6,000.00 209.50 5,790.50 50,000.00 50,000.00 770,167.00 770,167.00 36,200.00 341.928.00 341,928.00 426,095.00 1,879,612.00 640,375.92 1,239,236.08 8,719,662.38 3,041,707.00 640,375.92 2,401,331.08 9,181,957.38 5,238,106.00 787,807.36 4,450,298.64 11,077,787.56 284,496.00 (116,641.62) 401,137.62 21,288,14 284,496.00 18,560.15 116,641.62) 401,137.62 39,848.29 1,498,618.86 1,498,618.86 1,605,170.99 (3O,678.63) 849,931.16 819,252.53 36,200.00 426,095.00 7,221,043.52 7,683,338.52 9,472,616.57 51,966.77 (831,371.01) (779,404.24) THE CITY OF~DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 SPECIAL ASSESSMENT CURRENT CURRENT BUDGET ACTUAL VARIANCE FUNDS PRIOR FISCAL YEAR PRIOR Y.T.D. VARIANCE *********************** SPECIAL BENEFITS ASSESSMENTS USES/MONEY & PROP-INTEREST OTHER'SOURCES OF REVENUE TOTAL REVENUE 630,482.00 630,482.00 501,425.07 (264:03) 501,689.10 13,704.00 1,899.06 11.804.94 14.049.83 14,049.83 4,000.00 100.00 3.900.00 10.598.97 5.070.54 5.528.43 648.186.00 1.999.06 646,186.94 526.073.87 4.806.51 521.267.36 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG ACTIVITY TOTAL TRANSPORTATION PUBLIC WORKS STREET TREE MAINTENANCE STREET LANDSCAPE MAINTENANCE ACTIVITY TOTAL COMMUNITY DEVELOPMENT ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRVMNT ACTIVITY TOTAL 269.686.00 65.359.05 204.326 269.686.00 65.359.05 204,326 1,79t.00 579.50 1.211 29,768.00 1.2t4.72 28.553 355.333.00 72,820.76 282.512 386.892.00 74,614.98 312,277 15,250.00 8.105.50 7.144 15,250.00 8.105.50 7.144 70.881.00 70.881.00 70.881.00 70,881.00 .95 204.778.18 .95 204.778.18 .50 1.393.46 .28 9.437.02 · 24 264.802.70 · 02 275.633.18 .50 14.565.20 · 50 14.565.20 56.000.00 56.000.00 61.419.22 61,419.22 587.65 5,514.82 93,494.49 99,596.96 4.335.84 4.335.84 143.358.96 143.358.96 805.81 3.922.20 171,308.21 176,036.22 10.229.36 10,229.36 56.000.00 56.000.00 T 0 I A L EXPENDITURES 742.709.00 148,079.53 594.629.47 550.976.56 165.352.02 385,624.54 EXCESS <REVENUE>EXPENDITURE 94,523.00 146,080.47 (51.557.47) 24.902.69 160,545.51 (135,642.82) EXCESS <REVENUE>EXPENDITURE 94,523.00 146,080.47 (51,557.47) 24.902.69 160.545.51 (135,642.82) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003THROUGH 11/30/2003 CURRENT BUDGET CAPITAL IMPROVEMENT FUNDS CURRENT PRIOR ACTUAL VARIANCE FISCAL YEAR PRIOR Y.T.D. VARIANCE ********************** , USES/MONEY & PROP-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: 759,951.00 19,079,000.00 19,838,951.00 159,451.55 600,499.45 1,120,018.43 19,079,000.00 10,195,565.15 159,451.55 19,679,499.45 11,315,583.58 1,120,018.43 10,195,565.15 11,315,583.58 ************************** GENERALGOVERNMENT ACTIVITIES: CITY ATTORNEY 28,800.00 2,395.44 26,404.56 23,902.29 3,964.92 19,937.37 ACTIVITY TOTAL 28,800.00 46,390.78 (17,590.78) 4~253,902.29 3,964.92 4,249,937.37 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS 758,876.00 97,736.80 661,139.20 219,771.73 43,767.10 176,004.63 CULTURE& LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING 2,561.31 (2,561.31) ACTIVITY TOTAL 2,561.31 (2,561.31) CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 117,894.00 1,354,900.11 (1,237,006.11) 10,315,973.90 1,132,709.52 9,183,264.38 COMMUNITY IMPROVEMENTS PARKS 5,372,244.00 1,'845,161.36 3,527,082.64 1,274,709.53 662,876.92 611,832.61 STREET CONSTRUCTION/IMPROVEMENT 17,296,286.00 1,009,238.77 16,287,047.23 4,861,559.57 3,967,362.20 894,197.37 ACTIVITY TOTAL 22,786,424.00 4,209,300.24 18,577,123.76 16,452,243.00 5,762,948.64 10,689,294.36 T 0 T A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE TRANSFER IN FROM OTHER FUNDS TFUNNSFERS OUT TO OTHER FUNDS EXCESS <REVENUE>EXPENDITURE 23,574.100.00 4,353,427.82 19,220,672.18 20,925,917.02 5,813,241.97 15,112,675.05 3,735,149.00 4,193,976.27 (458,827.27) 9,610,233.44 5,813,241.97 3,797,091.47 3,735,149.00 4,193,976]27 (458,827.27) 9,610,333.44 5,813.241.97 3,797,091.47 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 TRUST/AGENCY FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *********************** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE 354.01 (354.01) 354.01 (354.01) 238,107.33 5,009.96 243,117.29 767.13 767.13 238,107.33 4,242.83 242,350.16 ************************** GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T 0 T A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE 173,508.25 (173,508.25) 233,949.42 170,019.80 63,929.62 173,508.25 (173,508.25) 233.949.42 170,019.80. 63,929.62 173,508.25 (173,508.25) 233,949.42 170,019.80 63,929.62 172,154.24 (173,154.24) (9,167.87) 169,252.67 (178,420.54) EXCESS <REVENUE>EXPENDITURE 173,154.24 (173,154.24) (9,167.87) 169,252.67 (178,420.54) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 INTERNAL SERVICE FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ************************ USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE 145 333.00 1.590,277.00 21 000.00 1.756.610.00 33.799.29 111.533.71 209.125.89 398.647.26 1.191.629.74 1.326.711.49 21.000.00 12.629.422.53 432.446.55 1.324.163.45 14.165.259.91 209.125.89 549.854.38 776.857.11 13.560.00 12.615.862.53 563.414.38 13.601.845.53 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: 1.484,152.00 1,484,152'.00 64,285.00 64.285.00 259.216.15 1.224.935.85 2.344.963.06 284.347.07 1.960.615.99 259.216.15 1.224.935.85 2.344.963.06 284.347.07 1,960.615.99 64.285.00 57.775.63 12.478.21 45.297.42 64.285.00 57.775.63 12.478.21 45.297.4~ T 0 T A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 1.548.437.00 (208,t73.00) 259.216.15 (173.230.40) 1.289.220.85 2.402.738.69 (34,942.60) 11.762.521.22) 396.825.28 2.005.913.41 (166.589.10)(11.595.932.12) EXCESS <REVENUE>EXPENDITURE (208,173.00) (173.230.40) (34.942.60)(11,762.521.22) (166.589.10)(11.595.932.12) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 11/30/2003 ENTERPRISE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ************************ USES/MONEY & PROP-INTEREST TOTAL REVENUE *************************** GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL FINANCE ACTIVITY TOTAL PUBLIC SAFETY: HEALTH & NELFARE: CULTURE & _EISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T 0 - A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 (20.00) 20.00 20.00 20.00 20.00 (20.00) EXCESS <REVENUE>EXPENDITURE 20.00 20.00 20.00 (20.00)