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Home My WebLink About4.05 FinaicialRptFY03-04 AGENDA STATEMENT CITY COUNCIL MEETING DATE: February 1, 2005 CITY CLERK File # DB1G31[Q]-~[Q] SUBJECT: Final Financial Report For Fiscal Year 2003-2004 Report Prepared by: Carole A. Perry. Administrative Services Director and Fred W Marsh, Finance Manager A TT ACHMENTS: 1. YTD Revenues and Budget Comparison 2. YTD Expenses and Budget Comparison 3. Financial Statements for the Month of June 2004 RECOMMENDATION: ¥'ReCeiVe the Reports FINANCIAL STATEMENT: See Staff Report. DESCRIPTION: This report provides the final financial statements tor Fiscal Year 2003-2004, and incorporates the audited results for the Fiscal Year. A. GENERAL FUND Significant General Fund Revenue Variances In Fiscal Ycar 2003-2004, the actual revenues in the General Fund exceeded the budget estimate by approximately $1.4 million (4%). The following revenues contributed to the final outcome: Property Taxes ($42,000 or less than 1 % over budgeted projection) The assessed valuation of all residential and non rcsidential properties located within the City limits increased by $563 million (13%) ovcr the prior Fiscal Year, due to the large number of new residential properties added to the tax roll for the first time in Fiscal Year 2003-2004, as well as a significant increase in property values within the area. Sales Taxcs ($904.000 or 7% over budgeted oroiection) Sales taxes increased in comparison to the amount collected in the prior year, due to an increase in car sales and sales tax collections experienced at the City's major retail outlets, ineluding Hacienda Crossings, and one time payments received trom wireless service providers, due to installation of new wireless facilities in the City. Rcal Property Transfer Tax ($237.000 or 71 % over budgeted proiection) Real Propcrty Transfer Taxes increased in comparison to the prior year due to higher than expected proceeds from the sale of both residential and non residential properties, whieh resulted in higher transfer taxes collected from these types of real property transactions. ____~~______~___________________________________________~______~___________________~_____w___________________ COPIES TO: ITEM NO.-.-M G:\AudiL\FY 03-04\cafr\agenda REV statement preliminary Yc:ar End Fin¡mciab.doc \%'-' ~ Transient Occupancy Taxes ($55.000 or 8% under total budgeted projection) Transient Occupancy Taxes are lower than in the samc period in the prior year due to lower than expected occupancy rates resulting from the continued weak economy in the San Francisco Bay Area. Franchise Taxes ($91.000 or 6% over budgeted proicction) Franchise Taxes are higher than in the same period in the prior year due primarily to higher than expected residential growth occuning within the City, resulting in higher revenues received from the sale of gas, cable television and garbage services. Licenses and Permits Revenue ($1.1 million or 53% over budgeted projection) Building Permits came in above the original budgeted projections, as the activity related to residential construction occurred at a faster pace than was originally anticipated. Due to the nature of this revenue, the expenses for inspections may actnalIybc rccognized in Fiscal Year 2004-2005. For example, a Building Permit may be obtained in Mayor June, with the majority of the inspection costs incuning in tbe following year. Interest and Rentals ($274.000 or 31 % Ullder budgeted projection) Interest income fell below tbe original budgeted projections since the City was required to recognize an unrecognized loss of approximately $554,000; an action necessitated by Governmental Accounting Standards Board (GASB) 31. Due to a temporary deelinc in the market value that occurred as of June 30, 2004 in some of the City's long term investments (of jess than fivc years in lengtll), GASB 31 requirements demand that thc City report this "paper loss." However, the City anticipates holding these long ternl investments until maturity and at that time, will realize the full amounts of the original investments. The actual amount of interest income received by the General Fund was approximately $1.1 million, which was approximately $350,000 more than budgeted. Interl!overnmental ($88,000 or 5% under budgeted projection) Intergovcrnmcntal Revenues fell below the original budgeted projcctions due to lower car sales statewide and the State not paying the backfill portion of the Vehiele License Fee (VLF) for the first threc months of the Fiscal Year. Chare:es for Services ($272,000 or 5% under budgeted proiection) Chargcs for Services fell below original budgeted projections as the City received a lower than expected amount for fire charges for services, due to a change in how the Alameda County Sheriffs Office is handling calls for emergency service at the Santa Rita location. Fines and Forfeitures ($11.000 or 10% over budgeted projection) Parking fines exceeded the original budget projection due to an increase in the amount of parking citations issued by the Police Department over the prior Fiscal Year. Other Revenues ($282.000 or 25% under budgcted proiection) Other revenues came in under the original budgeted estimate due to delays in the reimbursement of funds for the Fallon Road Intcrchange project as a portion of this project was carried over to Fiscal Year 2004-2005. Significant General Fund Opcrating Expenditure Variances The City's General Fund operating expenses were approximately $1. 1 million (8%) less than the amount budgeted. The following breakdown examines major areas of savings by category: d ÜÖ --\ General Government ($342.000 or 7% under budgeted proiection) Factors which contributed to budget savings in this category included lower than expeeted expenditures for legal services and two projects in Administrative Services that have been carried over into Fiscal Year 2004-2005. Public Safety ($46,000 or less than 1 % under budgeted projection) The budget savings in this category resulted primarily fiom lower than anticipated expenditures for contract Police services and supplies from the County. Transportation ($81,000 or 5% under budgeted vrojection) The budget savings in this category resulted primarily from lower than anticipated costs for contract street sweeping and street landscape maintenance services. Culture and Leisnre ($273.000 or 5% under budgeted projection) The budget savings in this category rcsulted primarily fiom lower than expected costs for maintenance at the City's parks, contract library services and salaries and benefits for several ofthc divisions in Parks and Community Services. Communitv Dcvclopment ($325,000 or 5% under budgeted vrojection) The budget savings in this catcgory occurred due to lower than expected expenditures for salaries and benefits for the planning and engineering divisions, caused primarily by position vacancies; contract building services; and delays in the completion of the Historical District Specific Plan Amendment, Alameda County Courthouse Review, and Scarlet! Court Specific Plan Amendment. General Fund Capital Project Expenditure Variances The City's General Fund capital project expenditures were approximately $2.4 million (34%) less than the amount budgeted. This variance primarily represents timing diffcrcnces in the completion of these capital projects, as well as lower than expected expenditures incurred for some ofthese capital projects. Several of the capital projects listed have been carried ovcr and/or re-budgeted in Fiscal Year 2004-2005. Amount of Unspent Amount Approved budgeted to be Carried Over expenditures on to Fiscal Vear Pro.lect Name Canital Proiects 2004-2005 CTV Studio Remodel $430,000 $430,00C Public Safety Memorial $60,000 $60,00C Geographic Information System $107,271 $47,03S Downtown Improvement Implementation $218,104 $218,1O~ Senior Center $813,534 $813,53~ Utilities Undergrounding $86,986 1-580/ Fallon Road Interchange $190,823 $190,823 Shannon Decking and Exterior Painting $41,107 Emerald Glen Activity Center $44,000 $44,00C Dublin Sports Grounds Renovation $69,985 $69,985 Murray Schoolhouse Exhibit Restoration $39,000 $39,000 30b'--\ Pro'ect Name Dublin Boulevard Widening - Village Parkway/Sierra Other Capital Improvement Projects - General Fund Total Amount of Unspent budgeted expenditures on Canital Projects $30,600 $250,748 $2,382,158 Amount Approved to be Carried Over to Fiscal Year 2004-2005 $30,60C $96,291 $2,039,376 B. SPECIAL REVENUE AND SPECIAL ASSESSMENT FUNDS Gas Tax Expenditures were $325,000 under budget due to the carryover of portions of the Annual Street Overlay and Annual Slnrry Seal Program into Fiscal Year 2004-2005. Expenditures in the ISTEA Grant Fund were $710,000 under budget resulting fiom the loss of the City's Housing Incentive Program (HIP) grant, due to delays in construction of Transit Center Housing. Expenditures and Revenues in the State Park Bond Act fund were $314,000 under budget due to the carryover of a portion of bOtll the Park Play Area Evaluation ($94,000) and Dublin Sports Ground Renovation Projects ($220,000)into Fiscal Year 2004-2005. Rcvcnues in the State Transportation Improvement Program Grant Fund were $177,000 under budget due to a delay (to Fiscal Year 2004-2005) in the receipt of grant fund reimbursements. Revenucs in the Measure D Fund were $157,000 over budget due to higher than expected revenues received fiom the City's commercial food recycling program and grant funds received from the use ofrecyeled materials for Fire Stations 17 and 18, part of which were expeeted to be received in the pDor year. C. IMPACT FEE AND HOUSING IN LIEU FUNDS Impact Fee Revenues in thc City's Traffic hnpact Fee and Park Dedication Impact Fee Funds wcre significantly under budget due to developers using credits against a significant portion of impact fees owed. Housing in Lieu Fees were under budget due to a delay in some residential projects until Fiscal Year 2004-2005. Impact Fee Revenues in the City's Public Facility and Fire Impact Fee Funds were significantly ahead of budget as the activity related to residential construction oecurred at a faster pace than was originally anticipated. Traffic Impact Fee Expenditures were under budget due to the carryover of the Fallon Interehange project to Fiscal Year 2004-2005. In addition, approximately $11.7 million budgeted for the Eastern Dublin Arterial Street Improvement projeet remained unspent at ycar end, due to decisions made by developers to pay directly for these improvements (and receive impact fee credits from the City) and due to insufficient funds being available to fund the partial payoff of roadway eontingent liabilities owed to BART, Alameda County Surplus Property Authority and the City of Pleasant on. Public Facility Impact Fee cxpenditures were under budget due to the carryover of thc Bray Commons Neighborhood Park, Senior Center and Emerald Glen Park - Phase III projects to Fiscal Year 2004-2005. Fire Impact Fees were under budget due to lower than expeeted expenditures ineurred for the completion of Fire Station 18. Housing In Lieu expenditures were under budget due to lower than expected expenditures for the Senior Center Affordable Housing project. D. RECOMMENDATION It is recommended that the City Council receive these reports as authorh:ed by Section 41005 of the California GoverD1llent Code. L\, V'o '-\ Sales Taxes \~1 ____._n_.____......_.__..,._... City of DubIin 2003-2004 YTD Revenues and Budget ComparIson For the Period Ending June 30, 2004 Total General Fnnd Revenues Property Taxes i______ ~Y-?-º93/041 ! f7l% Real Property Transfer Tax Transient Occnpancy Taxes Franchise Taxes Licenses and Permits lnterest and Rentals Intergovernmental from State Charges for Services Fines and Forfeitures Other Revenues 0% 30% 60% 90% 120% 150%. 100% of Year Complete ..--...- -.----------------....--.. FY 2003/04 FY 2003/04 % of FY 2002/03 Budget YTD Actuill Budget YTD Actuill -- Pro perty Taxes 11,274,729 11,316,703 100.37% 10,039,543 Silles Tilxes 13,036,000 13.940,263 106.94% 13,193,407 Real Property Trilnsfer TilX 334,000 571,361 171.07% 379,089 Transient Occupancy Taxes 719.550 664,309 92.32% 717,083 F"IDchise Tilxes 1,414,237 1 .505,435 106.45% 1 ,394,953 Licenses and Permits 2,025,003 3,090,992 152.64% 2,421,885 Interest and Rentals 897,550 623,713 69.49% 1,626,513 Intergovernmental 1,916,900 1,828,993 95.41% 2.234,179 Charges for Services 5,072,788 4,801,137 94.64% 4,760,255 Fines ilnd Forfeitures 106,500 117.369 110.21% 139,615 Other Revenues 1,142,405 __.!!60,434 75.32% 410,714 Total General Fund Revenues 37,939,662 39,320,709 103.64% 37,317,236 - y,~ 2-\ -0'::> DQI",Pri~lad: 1J2OJ;2()o!; 4:00 PM ATTACHMENT 1 -.-.--.---.--.--..-...... City of Dublin 2003-2004 YTD Expenses and Budget Comparison For the Period Ending June 30, 2004 Total Gene.al Fund Expenses General Government Pollee Other Public Safety Transportation Health and Welfare Culture & Community Services. Community Developmeot , l Capital tmprov. ' Projects Fire 100% 100% 0% 40% 60% 80% 100% of Year Complete 120% 100% 20% ...-..---- 2003/04 2003/04 %01 FY 2002103 ~~udget YTD Actual Budget YTD Actual General Government 4.962,113 4,620,431 93.11% 4,339,320 Pollee 8,605,679 8,570,937 99.60% 7,947,079 Fire 7,440,484 7,440,483 100.00% 4,951,375 Other Public Safety 353,567 342,285 96.81% 285,682 Transportation 1,613,053 1.532,008 94.98% 1,336,688 Health and Welfare 85,669 82,812 96.67% 40,300 Culture and Community Services 5,371,054 5,098,102 94.92% 4,611,563 Community Development 6,667,757 6,342,721 95.13% 5,379,083 Capital Improvement Projects ~1,565 4,651,407 66.13% 3,834,476 Total General Fund Expenses 42,132,941 38,681,186 91.81% 32,725,566 General Fund Operating Expenses 35,099,376 34,029,779 96.95% 28,891,090 DQ¡;,Prl~.J:1~12O(IIjJ:(<IPM . FY 200~;~ ATTACHMENT 2 3Gb':" CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDING JUNE 30, 2004 Prepared by The Finance Department January t9, 2005 ATTACHMENT 3 '-\ Gr· \ -:>.) U CITY OF nUßLI N BALANCE SHEET FOR THE PERIOD ENDING 3UJun2004 GENERAL SPLCIAL SPECIAL CAPIT^L TRUST/ TOT^LS RlVlNUE RFVFNUF ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY--- IUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR ASSETS C^SH (4/,356,010) .),727.989 478.879 34,442.672 198,608 (8.507,863) (17.580,098) CASH WITH FISCAL AGENT 172. 779 112,779 17?,312 AMOUNT HELD IN ESCROW INVESIMlNIS AT COST 100.073,183 100.073.183 87 .1I3, 120 RCCE I VABI,ES: TAXES ACCOUNTS 2. 5D6, 831 721 , 604 3.527 SDD.313 4.032,276 5.279,369 INTEREST 613,401 613,401 374,891 ASSLSSMLNIS DUE FROM OTHERS 1.989.267 1. 989 ,267 1.662,/8? INVENIORY AT COST PREPMD ITEMS 8.358 8.358 9, /30 íIXED ASSEIS AMOUNT TO BE PROVIDED 1. 334.500 1. 334.500 1.447,500 TOTAL ASSETS S;,830,029 4.449,593 482.406 30.242,985 1.705.886 99.715.900 78.479,606 LIABIUTIES/FUNO EOUITY OEPDSITS FOR PRIVATF DEVEI_ (2B8.016) (2B8.016) (621.725) DfPOSITS FOR AB1600 FEES (57.468) (57.468) 16.35/ DEPOSITS OTHERS (l,816.428) (1,816.4?8) (869.935) PAYA81 ES, ACCOUNTS (9.892.313) (1,332. /66) (76,667) (U92,162) (12,493.907) (B.332.537) INTEREST PAYROLL (971.170) (971.170) (7B8. 344) DUl ro OTHERS (B4.2U9) (160,0,4) (1.829,213) (2,073.476) 0,346.681) UEEFRRFD REVENUE 027,7681 027.768) 027./68) DEBT INSTRUMENTS PAYABLE (1,452.000) (1,452,000) (l,565.000) fOTAL LIABILITIES (13.237,371) (1,492.820) (76.667) (3.021.374) (1,452.000) (19.280.233) (13,635.634) FUND B^L^NCES 144.591,658) (2,956.773) (4U5.739) 132.221.610) (253.886) (80.435.667) (64,843.972) fOTAL FUND E (44.597,658) (2,956.773) (405,739) (32.221.610) (253.886) (80.435.667) (64.843.972) TOTAL LIA8ILITllSILQUIIY (57.835.029) (4.449.593) (482.406) (35.242.985) (1.705.886 ) (99.715.900) (7S.479.606) ~ 0è) \:0 CITY OF OUBLI N BALANCE SHEET FOR THE PERIOD ENDING 30Jun2004 INTERNAL, ENTERPRISE FIXED ASSETS GENERAL LONG TOT A L S SERVICE FUND GROUP OF TERM DEBT d .MEMORANDUM,u .FUNDS ACCOUNTS ACCOUNT GROUP CURRE NT PRIOR ASSETS CASH 8.257.504 8.257.504 7.037.56B CASH WITH fISCAL AGENT AMOUNT HELD IN ESCROW INVFSTMFNTS AT COST RECEIVABLES: TAXES ACCOUNTS 12,188 12.1S8 6,230 INTFREST ASSESSMENTS DUE fROM OIlIERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS 46,511.915 39.208.244 8b.7?0,159 66.732.089 AMOUNT TO BE PROVIDED 66,850.201 66.850,201 68.752.907 TOTAL ASSETS 54.781,607 39.208.244 66,850.201 160.840,052 142,528.794 LIABILI [ILS/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES, ACCOUNTS (52,570) INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE TOTAL LIABIUTIFS (52,570) FUND 8ALANCES (54.729,037) TOTAL FUND E (5~.729,037) (52.570) (46.725 ) (66.850,201) (66.850,201) (66,850.201) (68,752.907) (66,902.771) (68.799.632) (93.937.281) (73.729.162) (93.937.281) (73.729.162) (39.208,244) (39,208,244) TOTAL LIA8ILITIES/EOUITY (51.781,607) (39,208,244) (66.850,201) (160.840.052)(142.528.794) THE CITY OF DUBLIN STATf,Mt.Nr SHOWING \..0 b)¡ \ ~ REVENUES VERSUS EXPENDITURES '-~ fOR Tllf Pf,R[OD 07/01/2003 THROUGH 06/30/2004 G ENE R A L REVENUE FUN D CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAl VARIANCE FISCAL YEAR LT.D. VARIANCE *******REVENUES******* PROPLRrv [AXES 11.274.729.00 11,316.703.32 (41,974.32) 10,039.542,B9 10.039.542, B9 SALES TAX 13.036,000.00 13,940.263,36 (904.263,36) 13,193,407.37 13.193.407.37 REAL PROPERTY TRANsrER TAX 334,000.00 571. 36U9 (237.36079) 379.088.81 379.088.81 HOTLL TRANSIENT OCCUPANCY TAX 719,550.00 664.308.51 55.24149 717,083.07 717.083,0/ FRANCHISE TAXES 1414,237.00 1.505.434.53 (91.197,53) 1.394 , %3 . 26 1. 394.953.16 LICEN5ES & PERMITS 2.025,003,00 3,090.992.1/ (1 ,065,989 17) 2.421,884.99 2.421884.99 FINES & rORFEITURlS 106,500.00 117.369.48 (lO .869 48) 139,614.86 139.614,86 USE/MONEY & PROP-INTEREST 751710.00 492.971. 23 258.738,77 1.487,493.3/ 1.487.493.37 USE/MONEY & PROP-RENTALS 145,840.00 130.741.40 15.09860 139,019.25 139.019.25 INTlRGOVERNM,N rAL 1.911i,900.00 1,828.992.93 87.90707 2.234,178.93 2.234.178,93 CHARGES FOR SERVICES 5.072,788,00 4,801.136.74 271,65126 4.760,254.62 4.760.254.62 OTHER SOURCES or REVENUE 1.142,405.00 860.434.13 281. 970 87 410,713.57 410.713.57 TOTAl REVFNUE 37.939,662.00 39,320.708.59 (1.381.046,59) 37.317,234.99 37.31/,234.99 *******EXPENDITURESÄ****** GENERAl, GOVFRNMENT ACTIVITIES, CITY COUNCIL 250,580.00 209.8b8.23 40 . 721 77 196,233.20 196.233.20 C1 [Y MANAGER 828,110.00 Sl7.034.42 11.07558 740,856,35 /40.856.35 CENTRAL SERVICES 370,244,00 341.914,49 28.329.51 292,3t6.29 292.315.29 CITY ATTORNEY 809.14b.00 700.797.95 108.94705 850.821. S7 850.821. 87 ADMIN SERVICES 1.361,492.00 1. 244 . 537 , 07 116.954,93 982,221. 59 982.221.59 8UILOING MANAGEMENT 751,b23.00 757.5?2.96 .04 757.323.39 757.323,39 1NSURANCE COST CENTER 430,405.00 420.061. 97 10.343,03 362.022.64 362.02264 ELECTIONS COST CENTER 2,SOO.00 3.048,13 (248,13) 10.918.84 10.91884 NON-OEPARTMENTAL 151.214.00 125.656.16 25.557.84 145.505.38 146.605,38 ACI1V[TY TOTAL 4.952,113.00 4,620.431.3S 341. 681. 62 4.339.319.55 4,339.319,b5 PU8LIC SAFETY POLICE 8.605,679.00 8,570.937.09 34.741. 91 7.947.078.88 7,947,078.88 CROSSING GUARDS 71. 462.00 65.794,14 5.657,86 61.818.80 61. 878 80 ANIMAL CONTROL 198,954.00 198.953.52 .48 164.564.93 164.564,93 TRMflC SIGNALS & STRFFT LIGHTIN 11,150.00 6.54333 4.606.67 DISASTER PREPAREDNESS 72,001. 00 70.993.14 1.007.?6 59.237.80 59,23780 FIRE SERVICES /.440,484.00 7,440.483.12 .88 4,951.374.82 4.951.374,82 ACl! V ITY TOTAL 16.399.730.00 16,353.70494 46.025.06 13,184.135.23 13.184,t35.23 TRANSPORTATION PU8L1C WORKS 697,824.00 686.88145 to,94?55 632.481.15 632.481.15 STREET MAINTENANCE 10,004.00 3.703.99 6,300.01 9.868.95 9,868.95 SIR,LT SWEEPING 148,220.00 130.35129 17 .868. 71 122.569.70 )22,569.70 STRFFT TREE MAINTENANCE 118,lS8.00 117.583,47 604.53 76,662.73 76,562.73 STREET LANDSCAPING MAINTENAN 638,81700 593.488,01 45,328.99 495.105.08 495.105.08 ACTI V ITY TOTAL 1.613,053.00 1. 532 . 008 21 81,044.79 1.336.687.61 1.336,687,61 HEALTH & WELFARE WASTE MANAGEMENT 46,419.00 45.41904 ( .04) 1.798.28 U98.28 CH1 LO CARE 18,500.00 18.50000 15,000.00 t5,000.00 SOCIAL SERVICES 1. 000.00 1. 000, DO 6.000.00 6,000.00 HOUSING PROGRAMS 19,750.00 16.893.18 2,856.82 17.501.74 17 ,501. 74 IIj[ CITY OF DUBLIN STATEMENT SHOWING ÎÖb\::' REVENUES VERSUS EXP[NDITURES FOR THE PERIOD 07101 J?ODJ THROUGH 06130/2004 G[N[RAI. REV E NilE FUN D CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.r,D. VARIANC[ ACTlVIIY ¡orAL 85,66900 82.81222 2,856.78 40,300.02 40.300.02 CUI,TURE & LEISURE SERVICES LIBRARY SERVICES 553,66200 5?2,604.10 31. 057 . 90 485.281. 21 48S.281.?1 CULIURAL ACTIVITIFS 138 . 563 00 110,249 30 28.313./0 121,198.29 121.19S.29 HERIT^GE CENTER 114.773,00 99,62811 15.144.89 92,803,62 92.803.62 DUGLI N CEMETERY 54.85800 53,53384 1.324,16 31.J41.84 31. 341. 84 PARK MAINTENANCE 1.457.S04,00 1.403,774,51 64.029.49 1.200.226.46 1.200.226,46 COMMUNITY TV 64.634,00 62,02072 2.613.2S 76,233.17 /6.233.17 RECREATION ADMIN 547.288,00 518,3V.54 28.975.46 452,646,88 452.646.88 PLAYGROUNDS ?84.68300 237,599.33 47.083.67 230,269.67 230.269.67 SHANNON CENTER 291. 253,00 294,742,36 (3.489..16) 266.989.58 266.989.58 PRESCHOOL 82.78000 77 ,388.27 5.391.73 74.354.14 74.354.14 IH NS PROGRAM lll. 792,00 86,21299 25,S/9.0t 100.141. 63 100.141. 63 ^DULT SPORTS 107,26300 101,640.17 5.622.83 97.087,23 97.087.?3 YOUIH SPORTS 113.604.00 122.764 81 (9,160.8t) 93.209.36 93.209.36 COMMUN ITY GYM 41. 560,00 37,309.40 4,250.60 46.605,98 46.605.98 EMERALD GLEN Atl 1 V m CLNT[R SP[CIAI. [VFNTS 362.291. 00 348.052,22 t4,238.78 356.425.65 356.425.65 SENIOR CENTER 221. 421. 00 223.184,61 (2,363.61) 183.985.64 183.985.64 RECREATION INSTRUCTION 190.418.00 185.369.55 5,048,35 153.581.45 15.1.581.45 AOUATICS 379.122.00 366.568,40 V,553.60 338.055.61 338.055.61 PARKS/FACILITIES MANAGEMENT 2S3.285.00 246.54642 6.738,58 211.1663 211.125.63 ACTIVITY TOTAL 5.371. 054.00 5.098.101.75 27?,952.25 4,611.563.04 4.611.563.04 COMMUNITY DEVELOPMENT PLANNING 2.467.581.00 2.271.403,13 196,177.87 1.767.026.63 1.767.026.63 BUILDING S^FETY 1.966.628.00 1.907.?1135 59,416.65 1.467.363.47 1.467.363.47 ENGINEERING 1.923.433.00 1. 861. 971 85 61. 461.15 1. 865.709.85 1.865.709.85 ECONOMIC O[V[LOPMFNT 310.115.00 302.134,33 7,980.67 278.983.20 278.983.20 ACTIVITY TOTAL 6.667.75700 6.342.720,66 .125,036..14 5,379.083.15 5.379.083.15 CAPITAL IMPROVEMENT PROJECTS GENERAl. CIP PROJFCTS 1.802.739.00 1.163.181. 54 639, Sb7 .46 2,258.752.04 2.258.752,04 COMMUNITY IMPROVEMENTS 989,84500 718.08736 271.757.64 442.108.93 442.108.93 PARKS 2,900.493.00 1.831.348,20 1.069, t44.80 669.566.48 669.566,48 STREET CONSTRC/IMPROVEMENTS 1.340,488,00 938.789 96 401,698.04 464.048.31 464.048.31 ACTI V ITY TOT AE 7.033,565.00 4.651.40706 2.382,157.94 3,834.475.76 3.834.475.76 TorAL LXPLNOITURFS 42.132,941. 00 38.681.186,22 3.451.754.78 .12,725.564.36 32.725.564.36 [XŒSS R[VFNUE <EXPENOITIIRES) (4.193,279.00) 639.522,37 (4.832.801.37) 4,591.670.63 4.591.670.63 TRANSFERS IN FROM OTHER FUNDS 22,350.00 21.885,10 464.90 18.560.15 18.560.15 TRANSFERS OUT FRDM OTHER FUNDS (2000) 20.00 (20.00) (20.00) REVENUES OVER(UNOER) EXPENDITURES (4 .lIO, 929.00) 661.38747 (4.832.316.47) 4,610,210.78 4.610.210.78 IH[ CITY OF DUBLIN STATEMENT SHOWING ßÖ1)\3 ~ REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/0tn003 THROUGH 06/3012004 S P E C I A L REVENUE FUN D S CURREN I CURRFNT PR lOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y,T,O. VARIANCE ********REVENUES******** PROPERTY TAXES 108,192 00 l05.605.41 2.586.59 103,107.58 103.107,58 SALES TAX/OTHLR TAXES 333.000.00 357.441.52 (24.441.52) 380,199,02 380.19902 FINES & FORFEITURES 149.000,00 15~ .78~ ,03 (5.184.03) 134,670.06 134.67006 USES/MONEY & PROPERTY 36.949.00 29.822.10 7.126.90 87,896.70 87.896,70 INTERGOVERNMENTAL FROM STATE 2.717.607,00 2.590.885,16 126,/21.84 8.768,/00.98 8,768.7009S INTERGOVERNMENTAL FROM COUNTY 282,829,00 269.149.00 13.680.00 2/6,556.50 276.556,50 INTERGOVERNMENTAL FRŒI FlDERAL 24/.60600 253.139.22 (5.533.22) 133,137,78 133.13/, /8 CHARGFS FOR SFRVICES 981. 937 . 00 988.833,16 (6,896.16) 920,648.29 920.64829 OTHER SOURCES OF REVENUE 152.000,00 291.5t8.00 (J39.518.00) 251.582.51 251. 582,51 TOTAL REVENUE 5,009,120.00 5.041.177.50 (32.057.60) ll. 056 .499,42 ll,056.499,42 *******EXPENDITURES******* PU8LI C SAíETY, POLICE 166.988,00 161. 487.38 0,600.62 210.229.1S 210.22918 TRAíFIC SIGNALS & STRLlI LTG 189.500.00 143.451. 04 46.048.96 137,632,61 13/,632 61 DISASTER PREPAREDNESS 8.180.00 8.179,22 ./8 7,?58.78 7.258.78 FIRE SERVICES 250,0/9.00 ?11.138.48 39,440.52 204.076.36 204,076,36 AUlVlTY lOTAI, 615.247.00 524.256.12 90,990.88 559,19693 559, t96. 93 TRANSPORTATION, STREET MAINTENANCE 231.579.00 216.334.44 21. 244.56 238.621. 60 238,621,60 SIREET SWEEPING ACTI V ITY TOTAL 237.579,00 216.334.44 21,?44.56 238.621.60 238,621. 60 HEALTH & WELFARE, WASTE MANAGEMENT 1.295.325,00 1.248.0t9./6 47,305.24 1. 063 . 584 . 65 1.063,5S4.65 SOCIAL SERVICES 44.935.00 44.935.00 28.427.00 28,421.00 HOUSING PROGRAMS ACTIVITY TOTAL 1.340.260,00 1.292.954.76 47,305.24 1,092.011.65 1.092,Oll,65 COMMUNITY DEVELOPMENf; ENGINEERING 6.000,00 6.000,00 6.000.00 6,000.00 ACTIVITY TOTAL 6.000.00 6.000.00 6.000.00 6.000,00 CAPITAL IMPROVEMENT PROJECTS, m.NFRAI, CIP PRO,IECTS 100.000.00 100.000.00 COMMUNITY PROJECTS 773,435.00 63.670.75 709.754.25 36.200,00 36.200,00 PARKS 341. 928,00 27.928.00 314,000.00 4?6,095.00 426.095.00 STREET CONSTRUCTION/IMPROVEMENT 2,664.618.00 2,293.708.38 370,909.52 8.733.595,34 8.733.595.34 ACTIVITY TOTAL 3,879.981.00 2.485.307.13 1.394,673.87 9,195.890,34 9.195.890.34 TOT A L EXPENDITURES 6,079.067.00 4.524.852,45 l.554,214.55 11,091.720.52 ll. 091. 720.52 FXCESS REVENUE (EXPENDITURES) (1,069.947.00) 516.32S,15 «.586,272.15) (35,221.10) (35.221.10) TRANSFFR IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 22.350.00 21.885,10 464.90 18.56015 18.560.15 REVENUES OVER (UNDER) EXPENDITURES (t, 092 .297.00) 494.440.05 (1.586,737,05) (53,781.26) (53.781.25) Tlil. CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 0613012004 C\Ùb\3 S P E C I A L ASS E SSM E N T FUN 0 S CURRENT CURRENT PR lOR PRIOR BUDGLT ACTUAL VARIANCE FISCAL VEAR V,T,D. VARIANCE ********PEVFN\.JES******** SPECIAL BENEFITS ASSESSMENTS 630,48200 593.202.41 3/.279.59 501.425,07 ó01. 425.07 USES/MONEV & PROP-INTERLST 13 .704 00 4,093.98 9.610.02 14.019,83 14.049.83 OTHER SOURCFS OF REVENUE 4.000,00 144.29 3.B55.71 10.59897 10.598,97 TOTAL REVENUE 648. t86.00 597,440.68 50.745.32 526.073,87 526,073.87 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG 269.686.00 217.534,35 62, t51. 65 204.778.1B 204.778.18 ACTlVI IV TorAL 269.686.00 217.53435 52.151.65 204.778.18 204.77S18 TRANSPORTATION PUBLI C WORKS 1. 791. 00 1. 352,46 438.54 1. 393,46 1. 393 46 STREET TREE MAINTFNANCE 31.855,00 26,752.22 5.102,78 9,437.02 9.437,02 STRFFT l.ANDSCAPE MAINTENANCE 355,333.00 296.360.83 58.972,17 264,802.70 264,80270 ACTIVITY roTAL 388,979.00 321.465.ól 64.51349 275,633.t8 275.63318 COMMUNII Y IOFLOPMENT ENGINEERING 15,716.00 15.007,20 70880 14,565.20 14.56520 ACTIVITV TOTAL 15,716,00 15.007.20 708,80 t4,565.20 14,565,20 CAPliN IMPROVEMENT PROJECTS: COMMUNITV IMPROVEMENTS STREET CONSTRUCTIONIIMPRVMNT 77 ,584,00 53.982.26 23.601.74 56.000.00 56.000.00 ACTIVITY TOTAL 77 .58400 53,982,26 23.601.74 56.000,00 56.000.00 TOT A L EXPFNDITURES 751. 96ó 00 610,989.32 140.975,68 550.97656 550.976.56 EXCESS REVENUE (EXPENDITURES) (\03.77900) (13,518,64) (90.230.36) (24.902,69) (24.902.69) REVFNUES OVER (UNDER) EXPENDITURES <103,779.00) (13.548,64) (90,230.36) (24.902,69) (24.902.69) THf: CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS ËXP[NDITURFS FOR THE PERIOO 07/01/<'003 THROUGH 06130/2004 \Oùb'-") CAP I TAL IMP R 0 V E MEN T FUN 0 S CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y,T,O, VARIANCE ********REVENUE******~* USES/MONEY & PROP-INTEREST 759.951.00 330.842,99 429, t08.01 1 ,120.018.43 1.120,018,43 OTHER SOURCES OF REVENUE 19,169.000.00 13.455.27526 5.713,724.74 10,195.565.15 10.195,565,15 TOTAL REVENUE, t9,928.951.00 13.786. U8 25 6.142,832.75 11,315.583.58 11.315,58358 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES, CITY ATTORNEY 92,494.00 92.493 49 .51 23.902.29 n90229, ACTIVITY TOTAL 92,494,00 92.493,49 .51 23.902.29 23,902,29 PUBLI C SAFETY: TRANS PORTAl] ON : HEALTH & WELFARE: HOUSING PROGRAMS 2.505,917.00 2.252.493,8B 253.423.12 219.77\.73 219.77173 CIILTIIRE & LEISURE SERVICES: RECREATION ADMINISTRATION ACT! V ITY TOTAL COMMUN ITY OFVFIOPMENT PLANNING AUl V ITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 1.064,014.00 1.007.728,90 56.285,10 to,315.973.90 10.315,97390 COMMUNITY IMPROVEMENTS PARKS 5.513,453.00 3,543.155,47 1.970.29/.53 1.274.709.53 1.274.709,53 STREET CONSTRUCTION/IMPROVEMENT 19.648,376.14 5,377 .070.50 14.271.305.64 9,091.559.57 9.091. 559 57 ACT! V ITY TOTAL 26.2?5,843.14 9,927.954.87 16.297.888,27 20,682.243.00 20.682,24300 TOT A L EXPENDITURES 28.824.254.14 12,272.942,<'4 16.551.311,90 20,925.917.02 20.925,917,02 EXCESS REVENUE (EXPENOITURES) (8.895,303.14) 1,513.176.01 (10.408.479.15) (9,610.333.44) (9.610,333.44) TRANSFER IN FROM OTHLR FUNDS TRANSFERS OUT TO OTHER FUNDS RlVfNUES OVER (UNOER) EXPENDITURES (8.895.303,14) 1.513.1/6.01 00.408.479.15) (9,610,333.44) (9.610,333.44) TflË CITY OF DUBLIN STATEMENT SHOWING l\cr-o\3 REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROUGH 06/30/2004 I R U S T 1 AGE N C Y FUN IJ CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T,D VARIANCE ********REVENUES******** SPECIAL ASSESSMENTS 233.71312 (233.71312) 238.107.33 238.107,33 USES/MONEY & PROP-INTEREST 1.467 95 (1.~67 .95) 5.009.96 5.009,96 rOTAL REVENUE 235.181. 07 U35.181.07) 243.117.29 243.117.29 *******EXPENDITURES******* GENERAL GDVERNMFNT ACTIVITIES, NON· DEPARTMENTAL 230.99350 (230,99350) 233,949.42 233.949.42 ACTIVITY TOTAL 230.993.S0 (230.993,50) 233.949.42 233.949.42 PUBLIC SAFETY; TRANS PURr AI JON: IllAI TH & WELFARE: CULTURE & LEISURE SERVICES, COMMUNITY DEVELOPMENT; CAPITAL IMPROVLMENT PROJECTS TOT A L EXPENOIJURES 230.993.50 (230,993.50) 233.949 42 233,9~9.42 EXCESS RLVFNUF (EXPENDITURES) 4.187,57 (4.187.57) 9.167. B7 9.t67.87 RFVENUES OVER (UNDER) EXPENDITURES 4.18757 (4.187.57) 9.t6787 9.167,87 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURLS FOR THE PERIOD 07/01/2003 THROUGH 06/30/2004 \l...°b\) ¡ N T f R N A L S E R V ICE FUN D S CURRENf CURRENT PR lOR PR lOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** USES/MONlY & PROP-INTEREST t45,333.00 72.481.36 72.851. 64 209,125 89 209.125.89 CHARGFS FOR SERVICES 1.590,277.00 1.690.762,96 (100.480,96) 1. 326, 71149 1.326.711.49 OTHER SOURCES OF REVENUE 21. 000.00 991.811.10 (970.817.10) 12.629,422.53 12.629.422,53 10lAI. RI",VENUE 1.756,610.00 2.755.061.42 (998.451,42) 14.165,259.91 14.165.259.91 *******EXPENDITURES******* GENERAL GOVERNMENI ACT! V II I lS NON-DEPARTMENTAL 1.496,152.00 2,231. 661.78 (135.509.18) 2.344,96306 2.344.963.06 ACT! V!TY TOTAL 1.496,152.00 2,231. 661.78 (735.50978) 2.344,963,06 2.344.963.06 PUBLI C SAFETY; FIRE 64,2S5.00 57.068.73 7.216,2/ 57,77563 57,775.63 ACT I V!TY TOTAL 64,285.00 57.068.73 7.21627 57,775,63 57.775.63 TRANSPORTATION, HEALTH & WELFARE: CULTURE & LEISURl SLRVICES COMMUNITY DEVELOPMENT, CAPITAL IMPROVEMENT PROJECTS; TOT A L EXPENDITURES 1.560,437.00 ?,288.730.51 (72B.293 51) 2.402,738,69 ?.402.738.69 L~CtSS REVFNUE (E~PENO!TURES) 196.173 00 466.330,91 (270.157,91) tt.762,521.22 ll.762.521.22 TRANSFER IN FROM OTHER FUNDS lRANSFERS OUT TO OTHER EUNOS REVENUES OVER (UNDER) EXPENOITURLS 196, t73.00 466.330.91 (270.157,91) 11.762,521.22 ll. 762 . 521. 22 THE CITY OF DUBLIN STATEMENT SHOWING \~(j-b\~ REVENUI.5 VERSUS EXPENDITURES FOR THE PERIOD 07/01/2003 THROI~H 06/30/2004 E N T E R P R 1 S E FUN 0 CURRENT CURRENT PRIOR PR TOR BUDGET ACTUAL VARIANCE FISCAL YEAR LT.D. VARIANCE ********R[VFNUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENOITURES******* GENLRAL GOVFRNMENT ACTIVITIES; NON-DEPARTMENTAL 20,UO 20.00 20.00 20,00 FINANCe ACT! V ITY TOTAL 20.00 20,00 2000 20.00 PUBLIC SAFETY; HEALIH & WELFARE: CULTURE & LEISURE SL~VIClS COMMUNITY DFVELOPMENT: CAPITAL IMPROVEMENT PROJLCTS TOT A L LXPFNDITURES 2000 20.00 20,00 20.00 LXCFSS REVENUE (EXPENOITURES) (2000) (20,001 (20.00) (20.00) TRANSFERS IN FROM OTHFR FIINDS (20.00) 20.00 (20.00) (20.00) TRANSFFRS 01lT TO OTHER FUNDS REVENUlS OVFR (UNDER) EXPENOITURES (20.00) (20_00)