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HomeMy WebLinkAbout4.10 BudgetChange03-04 · SUBJECT: . CITYCLERK File # D[3]1310·[g][Q] AGENDA STATEMENT CITY COUNCIL MEETING DATE: Deoember 7,2004 Final Budget Changes For Fiscal Year 2003-2004 Report Prepared By: Carole A. Perry, Administrative Services Director and Fred W Marsh, Finance Manager ATTACHMENTS: Budget Change Forms /'1 r/ Approve the Budget Changes! ~ (/ See Report RECOMMENDATION: FINANCIAL STATEMENT: DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing the final Comprehensive Financial Report information for the Fiscal Year ending June 30, 2004. Staff is requesting year end adjustments at this time, as current City policies allow the City Manager to only make budget adjustments between line items which are within the same activity (i.e. Department) and/or to authorize transfers ftom the Contingent Reserve. The City Council must approve aU 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 2003-2004 results for all funds are anticipated to be presented to Council in January 2005. · Proposed Adiustments . ..... Many of the adjustments discussed1.n this section of the report were anticipated in the estimated actual information presented in the Preliminary 2004-2005 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 iterns 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 FTIND lOon Genera} Government: Increase bv $39,568 Building Management (10500) expenditures were approximately $39,568 higher than budgeted due to additional expenditures incurred for lighting, heating and air conditioning, and generator maintenance. Public Safety: Increase bv 5283.057 Animal Control (20300) expenditures are expected to be approximately $1,760 higher than budgeted due to a higher than anticipated increase in the percentage of field service hours used. ____~_______W_ø________________..____________~_________~_WMM_____~________~_______________~~M._____________ · COPIES TO: t Db L{ G:\AuditIFY 03-04\cofrlagend. preliminary year end budget ohange,2.dnc ITEMNO.~D Fire (20600) expenditures are expected to be approximately $281,297 higher than budgeted due to the costs associated with the Spring 2003 Fire Acaderny (for the staffing at Fire Station #18). $327,821 was budgeted for this expense in the Fiscal Year 2002-2003 budget. However, the academy invoice was not received until after the City's financial books were closed for that fiscal year. Hence, this cost ($255,456) was absorbed during Fiscal Year 2003-2004. Also, some additional overtime costs were incurred for . contract fire personnel ftom the Alameda County Fire Department. Health and Welfare: Increase bv $11.078 The expenditures in Health and Welfare were approximately $11,078 over budget due to more work being accomplished in Fiscal Year 2003-2004 related to the issuance of a new contract for contract garbage and recycling services than originally anticipated. Canital ImJlrovement Protects: Increase bv $10.908 Capital projects with budget variances are discussed in detail below. Capital Amount of Adjustment Explanation of Project Required Variance Name of Cauital Proiect Number (If over $5.000) Communications SyStem Upgrade 93220 $91 ADA Building Conformance 93916 $3,856 Upgrades 1-580 and Tassajara Road Freeway 96420 $4,939 Interchange ImDrovements ., Traffic Signal at Amador Valley 96567 $2,022 Boulevard and Starward Drive TOTAL $10.908 SUMMARY OF GENERAL FUND CHANGES The total additional appropriation in the General Fund for all activities is $344,611. 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 and Capital Project 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 ofthi: funds and accounting for thern separately provides a clear record for the auditors and for City reporting purposes. . State COPs Grant Fund (202) Increase of$333 This fund is utilized for the State portion of Police related expenses associated with the Police bicycle patrol unit. Unanticipated funds were carried over from Fiscal Year 2002-2003 to pay for this program. Therefore an additional budget adjustment of$333 in expenditures has been requested. It should be noted that the General Fund line item budget for police contract personnel will be decreased by the same amount. FederaJ Cons Grant Fund (203) Increase of $72 This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle . patrol unit. Unanticipated funds were carried over ITom Fiscal Year 2002-2003 to pay for this program. Therefore an additional budget adjustment of $72 in expenditures has been requested. It should be noted ~übtf that the General Fund line item budget for police contract personnel will be decreased by the same amount. California Law Enforcement Eauioment Pro!!"ram (CLEEP) Grant Fund (204) Increase of $1.102 e This fund is utilized for the state gtant funds provided for the· purchase of technology related items for police divisions. Unanticipated funds were carried over &om Fiscal Year 2002-2003 to pay for this program. Therefore an additional budget adjustment of $1,102 in expenditures has been requested. It should be noted that the General Fund line item budget for equipment will be decreased by the same amount. . InternlodaJ Surface Transoortation Efficiencv Act (ISTEA Fund (210) Increase of $4.330 and a corresoondlnl! decrease of the same amount in tbe Gas Tax Fund (206). A Budget Transfer of $4,330 is proposed to be made between the two funds noted above to correctly account for additional grant funds received for expenditures incurred on the Traffic Signal Upgrade at Village Parkway and Amador Valley Boulevard. The grant revenue in Fund 210 has also been increased by the same amount. . FederaJ Emerl!encv Manal!ement Al!encv Ĺ’EMA) Fund (212) Increase of $1.180 A budget increase of $1,180 is proposed to be made to this fund to correctly account for grant funds received for expenditures incurred on the City's Disaster Preparedness program. The grant revenue in Fund 212 has also been increased by the same amount. State Transoortatlon Imorovement Prol!ram (sUP Fund (219) Increase of $718.928 and a decrease of $715.298 in tbe ISTEA Fund (21 0), A Budget Transfer of $715,298 is proposed to be made between the two funds noted above to correctly account for grant funds received for expenditures incurred. on the Tassajara Road Freeway Interchange . capital improvement project. In addition, anothe. r $3,630 is needed in·Fund 219 to fund additional expenditures incurred for this project. . Measure D RecvcIlnl! Fund (224) Increase of $50.000 A budget increase of $50,000 is proposed to be made to this fund to correctly account for grant funds received for expenditures incurred for recycled materials used in the construction of the City's fire station at Fallon Road. It was anticipated these grant funds would be received in Fiscal Year 2002·03. The grant revenue in Fund 224 has also been increased by the same amount. Traffic Conl!estion Relief (TCRFI Fund (240) Increase of $53.384 This fund is utilized to account for grant receipts ftom the State to be used for capital improvements on local streets. Unanticipated funds were carried over ftom Fiscal Year 2002·2003 to pay for these improvements program. Therefore an additional budget adjustment of $53,384 in expenditures has been requested. Traffic Impact Fee Fund (300) Increase bv $1.502.291 The East Dublin ROW Acquisition project (96650) was $21,354 over budget due to legal costs incurred for acquiring land for streets right of way not anticipated as part of the adopted budget. These expenditures were offset by additional funds received from developers responsible for the reimbursement of these c.osts to the City. e. The proposed $1,377,127 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 Alameda >~lf County Surplus Property Authority for grant monies that were received on the Tw,sajara Road Freeway Interchange capital improvernent project. A budget increase of $103,810 is proposed for this fund to correctly account for reimbursements made to developers for the cost of traffic signals at Tassajara Road and North Dublin Ranch Drive. These expenditures were offset by additional funds received from other developers responsible for the e reimbursement of these costs to the City. Fire ImDact Fee Fund (320) Increase bv $7.127 The variance in this fund is due to additional costs incurred in the completion of the Emerald Glen Fire Station. Therefore an additional budget adjustment of$7,127 in expenditures has been requested. Housinl! In Lieu Fund (380) Increase bv $63.694 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 and to reviews of approved loan agreements for new affordable housing projects. Note that all expenditures in this fund are funded solely from housing in lieu fees received from development. Therefore an additional budget adjustment of $63,694 in expenditures has been requested. Assessment District Funds (710-717) Increase $2.553 Expenditures in various divisions of the Assessment District funds were over budget by a total of $2,553 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 administrstioIl; 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 $2,553 in expenditures to various assessment districts have been requested. . ,..; .," e RECOMMENDATION·' Attached are 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 the 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 2005. e L1V1:>t{ e CITY OF DUBLIN BUDGET CHANGE FORM New A.ppropriatlons (City Coupoil Approval Rcquirod): From Unappropriated Reserves Fund # From Nr:w Revenues )tb' CHANGE FORM #: Budget Transfers: From Budgeted Contingent Resorve (1080-799.000) Within Same Department Aetivity Between Departments (City Council Approval Roqnirod) Other Name: .- Account: Name: -...--....--'. Account: Name: Account: Name: Name: -...- Account Name: Account: Name: Account: Name: Acrount: Name: Account: Name; Account: Name: Account: Improvements Not BuildinfJ~. 210-96420-750-050 Intergovernmental from F~ds 210-559-003 Improvements Not Building~_...._ 206-96564-750-050 Personnel t: 001-20100-740-001 Machinery and Equipment - ISF 001-20100-750·073 G:\AU/;!it\FY 03-ù4\C¡¡fr\bud j;e¡ e:ba)Ja;es pan 2 03-04.xl's 715,298 N.mc: Account: 001-10500-740-000 Contract Services - General 71 5,2~8 Name: Account: 001-20300-740-061 Animal Field Service .._ no_ 4,330 N'!I1e; Account: 001-20600·740-001 Fire - Contract Personnel 405 N.me: Account: 001-50200-740-000 Contract Services - General 1,033 .N'rnc; Account; 001-93220-750-073 Machinery an~. Eg~ipment - ISF Name: Im~!:.c>vements Not Bull~~ng.s Account: 001-93916-750-050 Improvements Not B~lldings Name: Account: 001-96420-750-050 --.-,.-.........".'.-- Name: Reimbursements - Genera] Account; Name: 001-570-005 Engineering Des!.go.__.. ___......n Account: 001.96567-740.078 Name: Personnel Account: 202-20100"740-00 I ..-..."".-..,.. Nam¡::: Personnel Account: 203-20100-740-001 Name: Account: 204·20100-750-073 Machinery and Equipment - ISF 10f3 J 1/;2.4/2004 IO~2S AM \2 -1 - Oy A--t-tA.-,,"J\ I'\~ ~.\ T 39,568 L760 281.297 1)/178 91 3.856 _...4,939 4,939 2,022 333 72 __.l.JS12 !-:':~, '-r . ~ ~,) CITY OF DUBLIN BUDGET CHANGE FORM 2~~ CHANGE FORM #, e New Appropriations (City Council Approval Required)' From Unappropriated Reserves Fund # From New Revenues Budget Transfers: From Budgeted Contingent Reserve (1080-799.000) Within Same Department Activity Between Departments (City Council Approval Required) Other !.!iame:. IAccount: I ~.- ¡Account: ."._.,~--~_.. Name: Impr()yemants Not Buildings Account: 210-96564-750-050 Name: Intargovernment;¡iI from Fads Account: 210-559-003 4,330 4,330 Name: Name: Contract Sarvicas -- General ..._.~.,.~...~,- 1.180 Account: Account: 212-20500-716-000 Name: Name: I~t~~govarnmantal fro,n:.~!"~~_____ J ,180 --~.- Account: Account: 212-559·004 Name: Name: Improvements Not,EI.uildings 7l.§.!2?:8_ -- -" ..--. "'.,._--_._._-_."".'~.'.-...-~.._' ".....- Account: Account: 2t9_96420-750-050 Name: Name: .. Intergovernmental trom State 715,2 Account; Account: 219·555-016 Name: Name: . tviachinery and Equipment - Iª.E..-. ... __,_"':~.._.____50,000 -","~._"'--_.- ..'¡;'" Account: Account: 224'93511-750-073 Name: Name: Misoellaneous Revenue. 50,000 Account: Account: 224-570-003 Name: Name: Improvements Not Buildings 53,334 Accöunt: Account: 240·96580-750-050 Name: Name: Contract Services - General 1,377,127 Account: Account: 300·10000-740-000 Name; Name: lr11pr()l/~mants Not Buildings 103.8JO Account: Account: 300-10000-750-050 . G;\Auóit\Fy 03-04\cafr\budg~ changes part 2 03..o4.x.ls 20[3 11/24/2004 10:2::5 AM CITY OF DUBLIN BUDGET CHANGE FORM ?~.? CHANGE FORM #: N~pprVprjation. (City Council Approval Roquited): From Unappropnated Reservos Fund # From New Revenues Budget Transrers: From Budgeted Contingent Rescrvo (J080-799.000) Within Sarno Department Activity Between Departments (City Council' Approval Requ1Ted) Other Name:__ , A ccount~ Name: N"ame:: Right of Way ~ervices .,-,~~" 21~354 Account: 300-96650- 740-083 Name: .,~achinery and,§quipment - !.$F__ .--"..-- 7,127 .-. Account: Name: Account: Name: 320-93510-750-073 Professional ,Services - Housil'l. 63,694 ....--. .,.--... ...,_._~''',=~ Account Account: 380-10300-741-005 Name:; Name: Assessment Di~!rict - Engineeri~JL'_n.'_ 401 .'-- Account Account: 710-90300- i40-074 Name; Name: Contract Services - General ..-- .-.. 2/)87 -- -",'---'---'. Account: Account: 713-30400-740-000 Name: Assessment District - Engineering 05 -_.." Acoount: 717-90300-740·074 Total 1,430.364 Total 3.525,352 Reason for Budget Change: These represent Year End Budget Changes required prior to the ciosing of the books for Fiscal Year 2003-2004 Fir> Mgr I ASD: rT . '- ~ Signature ~ Date: \ \ \ "2.-"\ \o~ , City Manager: Date: Signature jjf~~'!!11íjßtØJIØ1¡¡¡'1I:1~-IA;lII!IiI:ii~i.lllq{il:IW~''''¡'~1\ktWj¡W_¡¡¡II1\\1!~m_'i1!!'I'ßli!Ii¡'Iî:~'U¡~jlIII1IIiíf¡¡¡¡¡JI¡¡¡¡æWIIi!~ ;t..r:¡¡~~R.I¡I~~~~~~~,~~m)).'~,~¡:~:",::.~1H;0%!t\~~rSMmJ.~'(~m/Wi~~¡, ,~;~"·~r,;.«ú~t'fX.,~¡¡ J,fml'\11~~I,M f:' ,W,B;:t?':\{t;:;ru:~, :':;~ ::riimg)I,:j Mayor: Date: Signature. Postcd By: Date; Signature . G~\Audjt\FY 03-04\cafr\budgl::t chan~e~ part 2 ú3-04,xl~ 3 on 1112412004 W;25 AM