HomeMy WebLinkAbout4.08 BudgetChangeFY02-03a CITY CLERK
File # EIM&a-0M
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: January 20, 2004
SUBJECT: Final Budget Changes For Fiscal Year 2002-2003
Report Prepared By: Carole A. Perry, Administrative Services
Director and Fred W. Marsh, Finance Manager
ATTACHMENTS: Budget Change Forms
RECOMMENDATION: /q,. Approve the Budget Changes
FINANCIAL STATEMENT: See Report.
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors have
prepared the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 2003. Staff is
requesting year end adjustments at this time as current City policies only allow the City Manager to make
budget adjustments between line items which are within the same activity (i.e. Department). The City
Council must approve all other adjustments to appropriations.
It is important to note that these changes will not result in General Fund expenditures being in excess of
revenues. The Final Fiscal Year 2002-2003 results for all funds will be included in the City's annual
financial report, which is also on the January 20, 2004 City Council agenda.
Proposed Aduustments
Many of the adjustments discussed in this section of the report were anticipated in the information
presented in the Preliminary 2003-2004 Fiscal Year Budget and Financial Plan. Most of the adjustments
relate to situations where the total spending in a particular Activity (i.e. Department or Project) exceeded
the total budget. If a budget imbalance occurred between line items within the same Activity a formal
budget change is not required. The Staff Report will describe changes by both Fund and Program,
beginning with the General Fund.
GENERAL FUND (001)
General Government: Increase by $190,506
City Attorney (10300) expenditures were approximately $164,746 higher than budgeted due to higher than
expected legal costs for new development projects occurring within the City and higher than anticipated
expenditures incurred on litigation and other legal professional services. The additional expenditures
incurred on new development were reimbursed to the City through additional fees assessed on new
development.
Building Management (10500) expenditures were approximately $25,760 higher than budgeted due to
expenditures incurred for repairs and mold removal at the Civic Center and Police Department which
were not anticipated as part of the original budget.
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Public Safety: Increase by $40,889
Police Services (20100) expenditures are expected to be apprOximatelY $46,905 higher than budgeted due
to higher than anticipated costs incurred for contract police personnel.
Transportation: Increase by $22,177
The expenditures in Transportation were approximately $22,177 oVer budget due to higher than expected
expenditures incurred for contract public works administration (30100) and Street Tree Maintenance
(30400).
Capital Improvement Proiects: Increase by $1,460
Capital projects with budget variances are discussed in detail below.
Capital Amount of
Project Adjustment Explanation of Variance
Name of Capital Project Number Required (If over $5,000)
Police Records Shelving 93173 $772
Document Storage and Retrieval 93970 $688
sUMMARY OF GENERAL FUND CHANGES
The total additiOnal appropriation in the General Fund for all activities is $255;032, Even with these
additional expenditures the budget will be balanced and General Fund revenues will exceed General Fund
expenditures.
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue, Capital Project
and Enterprise Funds. The City financial records currently account for revenues and expenditures in over
twenty different Special Revenue and Capital Project Funds. These funds are used when there are special
restrictions on the expenditure of the funds and accounting for them separately provides a clear record for
the auditors and for City reporting purposes.
State COPs Grant Fund (202) Increase of $5,302
This fund is utilized for the State portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated funds were carded over from Fiscal Year 2001-2002 to pay for this program.
Therefore an additional budget adjustment of $5,302 in expenditures has been requested. As noted above,
the General Fund line item budget for police contract personnel was decreased by the same amount.
Federal Cops Grant Fund (203) Increase of $714
This fund is Utilized for the Federal portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated fimds were carried over from Fiscal Year 2001-2002 to pay for this program.
Therefore an additional budget adjustment of $714 in expenditures has been requested. As noted above,
the General Fund line item budget for police contract personnel was decreased by the same amount.
California Law Enforcement Equipment Program (CLEEP) Grant Fund (204) Increase of $3,920
This fund is utilized for the state grant funds provided for the purchase o£ technology related items for
police divisions. Unanticipated funds were carried over from Fiscal Year 2001-2002 to pay for this
program. Therefore an additional budget adjustment of $3,920 in expenditures has been requested.
Traffic Safety Fund (205) Increase of $2~989
This fund is utilized to account for the receipt of traffic fines and traffic 'Safety expenditures. This fund
incurred approximately $2,989 of expenditures for the installation of Pedestrian Signal improvements
which were not included as part of the original budget. Therefore an additional budget adjustment of
$2,989 in expenditures has been requested.
Gas Tax Fund (206) Increase of $38~215
The variance in this fund is due to higher than anticipated street repair expenditures incurred for work
performed on various streets within the City including the Dublin Boulevard Widening Project from
Village Parkway to Sierra Court. Therefore an additional budget adjustment of $38,215 in expenditures
has been requested.
Transportation Development Act (TDA Fund (211) Increase of $240
This fund was established to account for Transportation Development Act grant receipts and construction
expenditures for bike paths. The variance in this fund is due to additional grant funds becoming available
to partially fund the costs of the Alamo Canal Bike path. Therefore additional budget adjustments of $240
in both revenue and expenditures have been requested.
Federal Emergency Management Agency (FEMA Fund (212) Increase of $259
The variance in this fund is due to timing differences in expenditures incurred for disaster planning.
These expenditures are reimbursable from a two year grant obtained from the Office of Homeland
security. Therefore an additional budget adjustment of $259 in expenditures has been requested.
State Transportation Improvement Program (STIP Fund (219) Increase of $5,459~289 and a
corresponding decrease of the same amount in the Traffic Impact Fee Fund (300).
A Budget Transfer of $5,459,289 is proposed to be made between the two funds noted above to correctly
account for grant fimds received for expenditures incurred on the Tassajara Road Freeway Interchange
capital improvement project.
The majority of the funding for this project for Fiscal Year 2002-2003 was previously accounted for in the
Traffic Impact Fee (TIF) Fund. However after further discussion with the City's auditors during the
interim phase of the City's audit in July, it was determined that these expenditures should be recorded in
the STIP fund. This adjustment was made to reflect the fact that the City was using its TIF funds to
purchase grant funds at a discount from other governmental agencies for use on the Tassajara Road
Freeway Interchange project. As a result of the purchase of these additional grant funds at a discount, the
City anticipates using over $700,000 LESS in Traffic Impact Fees for the completion of this project.
National Pollution Discharge Elimination System 0NPDES) Fund (222) Increase Transfers Out by
$126 to General Fund
The monies collected in this fund represent prior year NPDES assessments and penalties collected during
Fiscal Year 2002-2003. These monies are transferred to offset a small portion of the City's Non Point
Source Pollution Program funded by the General Fund. Therefore an additional budget adjustment of $126
to Transfers Out has been requested.
Garbage Service Fund (225) Increase of $31~349
The Garbage Service Fund was established to account for the use of funds received which are levied by
the county for garbage pick-up and removal and recycling services. The variance in this fund is due to
higher than expected growth in residential garbage services, which was offset by a similar amount of
growth in revenue for this fund. Therefore an additional budget adjustment of $31,349 in expenditures
has been requested,
Measure B Bike and Pedestrian Fund (227) Increase of $1,689
The variance in this fund is due to higher than anticipated expenditures incurred for the Alamo Canal
Bikepath to 1580 project. Therefore an additional budget adjustment of $1,689 in expenditures has been
requested.
Congestion Management Agency (CMA) Fund (228) Decrease of $358,000
These funds were originally anticipated to be incurred in Fiscal Year 2002-2003, but approximately
$358,000 of the $400,000 originally budgeted was actually incurred during Fiscal Year 2001-2002 as part
of initial work performed on the Dublin Boulevard Widening project from Village Parkway to Sierra
Court. These funds were used in place of ISTEA funds (Fund 210) that were originally budgeted for this
project. These expenditures will be offset by grant funds that will be received from CMA for this project.
Therefore budget adjustments of $358,000 in both revenue and expenditures have been requested.
Traffic Impact Fee Fund (300) Increase by $2,514,182 and a Corresponding Increase of $4,230,000
A budget adjustment of $66,070 is proposed for 'thc Dublin BoUlevard Widening project from Village
Parkway to Sierra to reflect additional dedicated 'traffic impact fees received from new development that
were not anticipated as part of the original budget. These additional fimds will reduce the funding
requirements 5rom other funds necessary for completion of this project.
The East Dublin ROW Acquisition project (96650) was $2,448,112 over budget due to higher than
anticipated land and legal costs incurred for acquiring land for streets right of way, which were offset by
additional funds received from developers responsible for the reimbursement of these costs to the City.
The proposed $4,230,000 increase in the Traffic Impact. Fee Fund reflects an adjustment to correctly
account for the payment of advances received from developers as a partial reimbursement to the
Congestion Management Agency for grant monies that were received on the Tassajara Road Freeway
Interchange capital improvement project. This adjustment was made after further discussion with the
City's auditors during the interim phase of the City's audit in July, as discussed previously in the variance
analysis section on Fund 219 above.
Fire Impact Fee Fund (320) Increase by $938
The variance in this fund is due to final costs incurred for completion of the Fire Fee Study update which
were originally expected to be incurred in Fiscal Year 2001-2002. Note that all expenditures in this fund
are funded solely from fire impact fee revenues received from development. Therefore an additional
budget adjustment of $938 in expenditures has been requested.
Housing In Lieu Fund (380) InCrease by $10,953
The variance in this fund is due to higher than expected costs incurred in legal expenditures related to
updates to the City's Affordable Housing and In Lieu fee program. Note that all expenditures in this fund
are funded solely from housing in lieu fees received from development. Therefore an additional budget
adjustment of $10,953 in expenditures has been requested.
Dublin Information Inc. (601) Increase by $20
The variance in this fund is due to biennial filing fees incurred for Dublin Information Inc. which were
originally expected to be incurred during Fiscal Year 2001-2002. Therefore an additional budget
adjustment of $20 in expenditures has been requested.
Assessment District Funds (515 and 710-717) Increase $7~661
Expenditures in various divisions of'the Assessment District funds were over budget by a total of $7,661
due to higher than anticipated expenditures incurred by staff and contract personnel in the administration
of Proposition 218 election requirements relating to proposed increases in assessments, as well as
additional expenditures incurred by contract personnel for administration, landscaping and street lighting
maintenance services. Sufficient reserves are available in the individual assessment, district funds to fund
these additional proposed appropriations. Therefore additional budget adjustments totaling of $7,661 in
expenditures to various assessment districts have been requested.
RECOMMENDATION
Attached arc Budget Change forms which will allow for amendments to the budget consistent with this
report. Staff recommends that the City Council receive this report and authorize the Mayor to execute thc
attached budget changes. This information will be reflected in the Final Comprehensive Annual Financial
Report, which is anticipated to be presented to Council in January 2004.
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM #:
New Appropriations (City CoUncil Approval Required): Budget Transfers:
From Unappropriated Reserves Fund # __ From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
CMA TIP Funds - Dublin Bird
Village to Sierra - General Fund - City Attorney -
Name: Improvements Not Buildings 358,000 Name: Professional Service 54,000
Account: 228-96920-750-050 Account: 001.10300.741.000
General Fund -City Attorney -
Name: REVENUE CMA TIP Funds 358,000 Name: Litigation 29,000
Account: 228.555.016 Account: 001.10300.741.001
Traffic Impact Fee Fund - Tassjara General Fund - City Attorney -
Name: Interchange - Improvements 5,459,289 Name: Reimbursable 81,746
Account: 300-96420-750-050 Account: 001.10300.741.003
General Fund - Building Management
Name: Name: Contract Services General 25,760
Account: Account: 001.10500.740.000
General Fund - Police - Contract
Name: Name: Personnel 46,905
Account: Account: 001.20100.740.001
General Fund - Public Works
Name: ~ Name: Contract Services Supervision i5,851
Account: Account: 001.30100.740.029
General Fund - Street Tree
Name: Name: Maintenance - Contract Services 6,326
Account: Account: 001.30400.740.000
General Fund - Police Records
Name: Name: Shelving - Improvements 772
Account: Account: 001.93173.750.062
General Fund - Document Storage
and Retrieval - Contract Services
Name: Name: General 688
Account: Account: 001.93970.740.000
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CITY OF DUBLIN 2
BUDGET CHANGE FORM
CHANGE FORbl #:
New Appropriations (City Council Approval Required): Budget Transfers:
From Unappropriated Reserves Fund # __ From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
State COPS Fund - Police - Contract
Name: Name: Personnel 5,302
Account: Account: 202.20100.740.001
Federal COPS Fund - Police -
Name: Name: Contract Personnel 714
Account: Account: 203.20100.740.001
CLEEP Grant Fund - Police -
Name: Name: Machinery and Equipment 3,920
Account: Account: 204.20100.750.073
Traffic Safety - Traffic Signals -
Name: Name: Improvements Not Buildings 2,989
Account: Account: 205.20400.750.050
Gas Tax - Street Maintenance -
Name: Name: Drainage Maintenance 5,000
Account: Account: 206.30200.740.021
Gas Tax - Street Maintenance - Sign
Name: Name: Repair 14,003
Account: Account: 206.30200.740.024
Parkway to Sierra - Construction
Name: qame: Admin 19,212
Account: Account: 206.96920.740.081
Name: Name: REVENUES TDA Grant Revenue 240
Account: Account: 211.555.011
TDA Fund - Alamo Canal Bike Path -
Name: Name: Improvements 240
Account: Account: 211.96772.750.050
Name: Name: FEMA Fund - Contract Services General 259
Account: Account: 212-20500-740-000
STIP Fund - Tassajara Interchange -
Name: Name: Improvements Not Buildings 5,459,289
Account: Account: 219-96420-750-050
REVENUE - STIP Fund -
Name: Name: Intergovernmental Grant from State 5,459,289
Account: Account: 219-555-016
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CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM #:
New Appropriations (City Council Approval Required): B~/dget Transfers:
From Unappropriated Reserves Fund # __ From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
Name: Name: Transfers Out - NPDES Fund 126
Account: Account: 222.10000.799.099
Name: Name: Garbage Service Fund - Contract Services 31,349
Account: Account: 225-50200-740-000
Name: Name: Alamo Canal Bikepath to 1580 1,689
Account: Account: 227.96772.701.001
REVENUE Traffic Impact Fee Fund -
Name: Name: Reimbursements - General 2,448,112
Account: Account: 300.570.005
Traffic Impact Fee Fund - Contract
Name: Name: Services General 4,230,000
Account: Account: 300-10000-740-000
Traffic Impact Fee Fund - East Dublin
,, ROW Acquisition - Right of Way
Name: Name: Services 248,112
Account: Account: 300.96650.740.083
Traffic Impact Fee Fund - East Dublin
Name: Name: ROW Acquisition - Land 2,200,000
Account: Account: 300.96650.750.010
Traffic Impact Fee Fund - Dublin Bird
Village Parkway to Sierra -
Name: Name: Construction Admin 66,070
Account: Account: 300.96920.740.081
Name: Name: Fire Fee Study Update 938
Account: Account: 320.94510.728.000 ,
Housing In Lieu Fund - City Attorney -
Name: Name: Professional Services 10,953
Account: Account: 380.10300.741.000
Dublin Bird Extension - Interest
Name: Name: Payments 3,072
Account: Account: 515.10000.732.000
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CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM #:
New Appropriations (City Council Approval Required): Budget Transfers:
From Unappropriated Reserves Fund # __ From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
Dublin Bird Extension - Gontract
Name: Name: Services 1,050
Account: Account: 515.10000.741.000
Name: Name: Dublin Information Inc. - Filing Fees 20
Account: Account: 601.10800.730.000
Dougherty Assessment District -
Street Landscape Maintenance -
Name: Name: Water and Sewer 3,194
Account: Account: 713.30500.725.010
Santa Rita Assessment District -
Engineering - Assessment District
Name: Name: Engineering 148
Account: Account: 716.90300.740.074
Eastern Dublin Assessment District -
Engineering - Assessment District
Name: Name~ Engineering 197
Account: Account: 717.90300.740.074
Name: Name: Transfers In - General Fund 126
Account: Account: 001-599-000
Total 6,175,289 Total 20,476,661
Reason for Budget Change: These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal
Year 2002-2003.
City Manager: Date: Signature
Mayor: Date: Signature
Posted By: Date:
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