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Home My WebLink About4.09 Financial Report FY 04/05 CITY CLERK File # D[3]~(TI-[E]~ AGENDA STATEMENT CITY COUNCIL MEETING DATE: February 21,2006 SUBJECT: Final Financial Report For Fiscal Year 2004/2005 Report Prepared hy Fred Marsh, Finance Manager and Paul S. Rankin, Administrative Services Direc/or ATTACHMENTS: I 2- 3 4 YTO Revenues and Budget Comparison YTO loxpenses and Budget Comparison Financial Statements for the Month of June 2005 Budget Change RECOMMENDATI(;N1Jr ;. ReceIVe the Reports Approve Budget Change FINANCIAL STATEMENT: See Staff Report DESCRIPTION: This report proVIdes the final financial statements for hscal Year 2004-2005, and incorporates the audited results for the Fiscal Year A. GENERAL FUND Summary of the Year End Fund Balances for the General Fund Both III preparing the 2005/2006 Budget and in subsequent reports, Staff have prepared the Cit) Council fix projected results fi'om the 2004/2005 hseal Year These projections were used in order to plan for the designation and use of certain unexpended funds as part of the 2006/2007 Budget. As will be discussed in thIs closing report on the 2004/2005 Iinaneial activities, the projecl1ons for increases in reserves in several areas have already heen taken into account as part of the 2005/2006 Budget and Finandal Plan, The s~hedulc bclow summarizes the heginning General Fund balan~es at the start of the 2004/2005 Fiscal Year; the use of reserves during the Fiscal Year for capital projects previously approved hy Council, and additions to the fund balance reserves in specific designated categories, The designations are approved by -------------------~~~--------------------------------~------------------------~-~------------------------~-~ COpy TO: Page 1 of6 ITEMNO.~ ')_ I i:\Audit\FY 2tJ04-05\cafr\agenda REV statement. prc:liminary Yt=I:IT End Financials.doc C--- Council as part of the acceptance of the City's annual audit report. The additIOns to reserves for prcpaid expenditures and long ternl advances were made III accordance with Generally Accepted Accounting Procedures due to the changes that occurred in thcsc related assets dunng Fiscal Year 2004-2005 __...'_M'''' -..,..".-... Balance at Use of Fllml Beginning uf Balance dnring Additions tll Fund Ending Fund Fiscal Yr the Hscal Yr. Dalance Batancc~ -"''','-'' Fund Balances ReservedlDesi~nated for: -. . ~,,~,~_~.~i~ ~,~enditure~ $7,362 .,..- $6,7S2 $14,144 " ,.,C;:::.~1."!!~~1J..~nd_OW1ll~nt $60,UOU -"...- ',"" $60,UOO Advancc (Fire Impact Fe~sl $1,829,213 - ~~'''' $372,076 $2,20 !,;'>R? Economic Uncertainty $2,719,008 $251,713 $2,970,721 Downtown Open Space '0- J134496S)' _._~.....,,"=- $2,329,001 $1 ,9R4,03~~. Sl.'nior Center $2,481,075 '--($2,173,381 ) $3~7,/\9:t C1P Carrvover' $613,524 ~'= 1$613,524) $1,020,275 $l,Q.?0,2?? Cauital Jrnoruvement $976,690 $1,658,931 $2,fi3?,~~~_ --. <:ulvert Maintenance $280,UUO $280,000 -.".. .-- AffclTdablc Housim! $1,UOU,OOO $1,000,000 --- t\utl~OTl7.ed Expenditures -~, ," $32,581,785 ~~,,",-"- $734,4U4 $33,316,189' Total Fund Balance for lhe (':reneral Fund $44,597,658 1$3,131,873) $4,324,ISI $45,789,96/\ , Adjusting Entry will be noted in F'r 2UU5106, In FY 2004/05 Audit Note 7 induded amount of $344,968 in Authorized Expenditures Designation Total. Significant General Fund Revenue Variances In Fiscal Year 2004-2005, the actual revenues in the General Fund exceeded the budget estimate by approxImately $2.7 millIon (7%). Of this amount it is important to note that approximately 44% of thIs total relates to the collectIon of revenues related to the provision of Reryices ($796,000 Lieenses & Pernllts and $370,000 Charges For Services.), In the case of Building Permits the services may be prOVIded in the next year even though the revenue has been collected in 2004/2005 The following General Fund revenues contributed to the final outcome: Property Taxes ($393,000 or 2% over budgeted vrojectIon) The assessed valuation of all resIdentIal and non residential properties located withIll the City limits increased by $803 million (15%) over the prior Fiscal Year, due to the large number of new reSIdentIal properties added to the tax roll for the first lIme in Fiscal Year 2004-2005, as well as a significant increase in property values withm the area, Sales Taxes ($540,000 or 4% over budgeted proieetion) Sales taxes Illcreased III comparison to the amount collected III the prior year, due to an increase in car sales and sales tax collections experienced at the City's major retail outlets, includlllg HaCIenda Crossings. Real Provertv Transfer Tax ($3 J J .000 or 60% over budgeted vrOleclIon) Real Property Transfer Taxes increased in comparison to the pnor year due to higher than expected proceeds from the sale of both residential and non residential properties, whlch resulted III higher transfer taxes collected from these types of real property transaclIons, Transient Occupancy Taxes ($54,000 or 9% over total budgeted proiection) Transient Occupancy Taxes are hIgher than in the same period in the prior year due to higher than expected occupancy and room rates resulting from the recovering economy III the San Francisco Bay Area. z.aow Franchise Taxes ($24.000 or 2% over budgeted proiection) Franchise Taxes are hIgher than m the same period in the prior year due prnl1arily to hIgher than expected residentIal growth occurring within the City, resultmg III highcc revenues received from the sale of gas and cable television servIces. Licenses and Permits Revenue ($796.000 or 29% over hudgctcd projectionl Buildmg Penmts came in ahove the original budgeted projections, as the adivlty related to residential constmction occurred at a faster pace than was OTlgmally anticipated, Due to the nature of this revenue, the expenses for inspections may actually be recognized in Fiseal Year 2005-2006, For example, a Buildmg Pet1l11t may be obtained in Mayor june, with the majonty (If the Il1spectIon costs mcurring in the following year Interest and Rentals ($197.000 or 13% over budgeted proicetion) Interest income exceeded the oTlgIllal hudgeted projections as the General FWld had a larger cash halance availahle for investment and a higher interest yield than ",as assumed in th~ budget estimate, primarily due to defelTals that have occurred on some capital projects that are funded with General Fund monies and higher than expected revenues in the General Fund revenue ~ategories noted in this report, This was somewhat offset by lower than expected revenues in the rentals category due to the closure of the Shannon Center during thc Fiscal Year, Intereovernmental ($119,000 or 26'~o over budgeted projectIon) Intergovernmental Revenues exceeded original budgeted proj eetions due to a delay by the State Il1 implementing the reductIon of the Vehicle License Fcc (VLF) until August 2004 (the budget had assumed that the reduction would be in effcct for the entire Fiscal Year). Charees for Services ($370,000 or 7% over budgeted projectionl Charges for Services exceeded the original budgeted projectlOns as the City received a higher than expected amount for engmeering plan check and inspection charges for services due to the new residential development occurring in the City Fines and Forfeitures ($30.000 or 26% 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 and in the amount of court fines received over the prior Fiscal Year Other Revenues ($95,000 or 13% less than the budget projection) Other revenues came III under the original budgeted estimate due to delays Il1 the reimhursement of funds l'or the Fallon Road Interchange project, as a porlIon of this project was carried over to Fiscal Year 2005-2006. Significant General Fund Operating Expenditure Variances The City's General Fund operating expenses were approximately $4 I million (9%) less than the amount budgeted (mclmhng the proposed budget adjustment noted in Section E below). The following breakdown examines major areas of savings by category' 3 o{) to General Government ($329,000 or 6% under budgctcd proiection) Factors which contributed to budget savings in thIs category included lower than expected expendItures for general legal services, and in the Administrative Services due to salary savIllgs and contract service savings rcalizcd during the completion the GASB 34 Infrastructure valuation project Public Safety ($175,000 or less than 1 % under budgeted proiection) The budget savings in this eategory resulted primarily from lower than anticipated expenditures for contract PolIce and Fire servIces and supplies from the County TransDortation ($31.000 or 2% under budgeted proiectIon) The hudget savings in this category resulted primarily from lower than anticipated costs for puhlIc works administration and contract street sweeping and landscape mamtenanee services, Culture and Leisure ($498,000 or 8% under budgeted projection) The budgct savings in this category resulted primarily from lower than expected costs for utility expenditures at the City's parks, contract library servIces and salaries and benefits for several of the diVISIOnS III Parks and Cornmumty Services, Communitv DeveloDment ($610,000 or 8% under budgeted oroiection) The budget savings in this eategory occurred due to lower than expected expenditures for salaries and benefits for the planning and engineering divisions, caused primarily by posItIon vaCaJlCles and dclays in hiring new positions approved by Council for Fiscal Year 2004-2005, as well as lower than cxpeetcd expenditures for contraet building services, as the need for these services will carryover to Fiscal Year 2005-2006. B. SPECIAL REVENUE AND SPECIAL ASSESSMENT FUNDS Gas Tax Expenditures were $419,000 under hudget due to the carryover of portions of the Annual Street Overlay and Annual Slurry Seal Program into Fiscal Year 2005-2006. Measure B Sales Tax Transportation Fund were $191,000 under budget due to the carryover of portions of the Annual Street Overlay Program mto Fiscal Year 2005-2006 C. IMPACT FEE AND HOUSING IN LIEU l<"UNDS Expenditures in the Housing In Lieu Fund were $602,000 under budget due to the carryover of the first time home buyer program and Arroyo Vista redevelopment project into Fiscal Year 2005- 2006. Impact Fee Revenues in the City's Trame Impact Fcc, Public Facility and Park DedicatIon Impact Fcc Funds were significantly under budget due to developers using credIts agaIllst a signi ficant portion of impact fees owed and a delay in some new non residential proj ccts originally anticipated to hegm dunng Fiscal Year 2004-2005 Housing in Lieu Fees were ahead of budget as tlle actIVIty related to residential construction occurred at a faster pace than was ongIllally anticipated. Traffic Impact Fcc Expenditures were under budget due to the carryover of the Fallon Interchange Improvements, St Patrick Way constructIon and Dougherty Road widening projects to Fiscal Year 2005-2006, In additIOn, approXImately $12,2 million budgeted for the Eastern Dublin Artenal Street hnprovement project remaIlled unspent at year 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 partlal payoff of roadway contingent liabilities owed to BART, Alameda County Surplus Property Authority and tlle City of Pleasant on. 4 tJt) lD Puhhc Facihty Impact Fcc expenditures were under budget due to City havIng to pay a smallcr than anticipated amount for the purchase of additIOnal parkland at Emerald Glen Park, as well as the carryover of expendItures related to the completion of the new Senior Center to Fiscal Year 2005- 2006, General Fund Capital Project Expenditure Variances The City's General Fund capital project expenditures were approximately $2.4 million (34'Yo) less than the amount budgeted. This varIance pnmari1y represents I1ming differences in the completIOn of these capital prOjects, as well as lower than expected expenditures incurred for some of these capital projects. As shown in the following Table approximately $2.1 milhon of the capital projects have been carried over and/or re-budgeted 111 Fiscal Year 2005-2006, Approximately $267,790 will be returned to the General Fund for future appropriations, Amount of Amount Funding No Unspent Approved to be Lonl\er budgeted Carried Over to Required For Project Name expenditores 00 Fiscal Year Completiou of Cupitull'rojects Project (Returned To The I<'und) CTV Studio Remodel $342,777 $342,777 Downtown hnprovement hnplementation $693,360 $693,360 Dublin Historic Park $155,572 $155,572 Park Play Area Evaluation $131,182 $89,979 $41,203 Senior Center $233,077 $233,077 Publi~ Safely M~morial $42,051 $3,000 $39,051 1-5MO / Fallon Road Int~rchangc $270,575 $270,575 Civic Center Roof Repair $47,852 $47,852 Tri Valley Triangle Study $58,500 $58,500 Dublin Sports Grounds Renovation $147,827 $147,M27 Murray Schoolhouse Exhibit Restoration $40,715 $40,715 Emerald Glen Park - Phase I $2M,5M8 $28,588 Street Light Pole Rcp1occm~nt $30,175 $30,175 Utilities Undcrgrounding $24,408 $7,5M9 $16,819 Traffi~ Signal Dublin Blvd at Inspiration $21,195 $21,195 Trame Sil,'nal- Starward Drive $103,413 $81,608 $21,805 Other Capital InlProvement Proiects - General Fund $59,575 $8,298 $51,277 Total $2,430,M42 $2,163,052 $267,790 D. FINAL YEAR END BUDGET CHANGES Staff recommends as part of the acceptance of this report that the Council is also approving a final budget change in the amount of$150,000 for the Insurance division. Accounting rules reqUlre that Ihe Cit) financial statements incorporate a liability for chums expenses, The rules require that the size ofthc liability incorporate an estimate of any claIms that may have occurred but have not been reported, In order to estahlish the appropriate liability an cntry was made to claims expense whICh resulted 111 an mcrease in the liability recorded for uninsured claIms. As of June 30, 2005 $235,441 "as reported as a liahility for claims. The City still retaIns the funds in its treasury aIld each year, hased on data from the ABAG PLAN, the amount booked as a liability will be adjusted, The liability had not been adjusted for several years. Thls entry was required to be posted as part of the year-end audit clOSIng process. 50b lC' E. RECOMMENDATION It is recommended that the City Council receive these reports as authorized hy Section 41005 of the Califomia Govf;lnlment Code and approve the attached Budget Change Forn!' lc) 0[) l0 I of 1'1 City of Dublin 2004-2005 YTD Revenues and Bud!:et Comparison ."()r...t.II~....I.'~ri()(t!Clldillg,!IJIl~}(J,.~.(J(J5 ... 106 . 100% Total General Fund Revenues 40,906,501 Total General }'und Revenues Pruperty Taxes Sales Taxes Real Property Transfer Tax Transient Ocenpaney Taxes Franchise Taxes Licenses and PermIts Interest and Reotals Intergovernmental from State Charges for Services Fines and Forfeitures Other Revenues 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 D~I..Pr1nlltd: 1f.30f.i!00I311;~7 6,M 129% 3% 127% 127'Y. 0% 30% 60% 90% 120% 100'Y" of Year Complcte FY 2004/05 Budget FY 2004/05 YTD Actual %of Budget FY 2003/04 YTD Actual 13,661,980 13,613,216 520,000 610,000 1,536,000 2,723,912 1,538,090 449,100 5,177,916 112,900 963,387 14,054,547 14,152,987 831,003 663,632 1,559,900 3,520,141 1,734,801 568,598 5,548,125 143,316 783,874 43,560,924 103% 104% 160% 109% 102% 129% 113% 127% 107% 127% 81% 11,316,703 13,940,263 571,361 664,309 1 ,505,435 3,090,992 623,712 1,828,993 4,801 ,137 117,369 860,434 39,320,708 106% 150% . FY 2004/05 . FY 2003/04 Lt, ~ J/J I/Ob ATTACHMENT 1 ,J or J'/ City of Dublin 2004-2005 YTD Expenses and Budget Comparison For the Period Ending June 30, 2005 Total (;eneral Fund Expenses General (;nve.-nmeDt Police Other Public Sarety Transportatioa Health and Welfare Cnltnre & CommunIty Se....vices Community Developmeot Capital Improv, Projects Fire . FY 2004105 I: __~!,Y _~~~?i~U 0% 20% 40% 60% 80% 100% 120% 100% or Year Complete -----.....-..-...-... --.-.----- 2004/05 2004/05 %of FY 2003/04 Budget YTD Actual Budget YTD Actual General Government 5,158,406 4,829,647 94% 4,619,925 Police 9,882,946 9,837,842 100% 8,570,937 Fire 8,270,645 8,207,944 99% 7,440,483 Other Public Safety 423,908 356,388 84% 342,285 Transportation 1,693,600 1,662,206 98% 1,532,008 Health and Welfare 88,125 86,475 98% 82,812 Culture and Community Services 5,875,556 5,377, 134 92% 5,098,102 Commuolty Development 8,002,433 7,391,478 92% 6,342,721 Capitallmprovemeot Projects " 7,078,082 4,647,240 66% _.,1,651,~07 Total General Fund Expenses 46,473,701 42,396,354 91% 38,680,680 General Fund Operating Expenses 39,395,619 37,749,114 96% 34,029,273 D\II4'PrIr1I1o.i'tI;l(lJ2(XlI;8:.J7JtM ATTACHMENT 2 CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF JUNE 2005 Prepared by The Finance Department january 30, 2006 30f /Lj ATTACHMENT 3 t-/of /'1- CITY OF OUBLI N BALANCE SHEET rOR THE PERIOD ENDING 3UJun2005 GENERAL SPECIAL SPECIAL. CAP IT AL TRUST! TilT A L S REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ...MEMORANDUM ONLY... FIINUS rUNUS rUND~ FUNDS FUND CURRENT PR lOR A:i:ifT:l CASH ISO Do 10Y) 4 OJI <09 662 347 36,993 B6B 196 981 (8.246 304/ (25 528 281J CASH WITH rISCAL AGENT 1/0 !21 115 /27 172 77g AMOUNT HELD IN ESCROW 651 000 551 000 TNVE,TMLN rs AI COoT 101, 952 797 1U1 YO< 191 100 073,183 RECEIVABLE, TAXFS ~CCOUNTS 1 fi7h 194 IJ! 011 2.727 514 364 .2 930 895 4 032.276 INTEREST 732 959 IJ< 9<;9 513 401 ASSESSMENT, IJIIL FROM OTHERS 2 497 553 < 497 553 1 989,257 INVENTORY AT COST PRLPAIO llEMS 14 144 14 144 8,358 FIXED A,SETS LOANS RECEIVABLE 4 595,534 4 596 534 AMIIIINT III BL PROV IOED 1 2D 500 1 <[:1 5011 I 334 500 TOT^L ^:i:iETS Sh 73h BlI 4 174 B80 665 074 42 765 757 1 5B6.208 106 52B 806 B2 ii9S 4A? L!ABILI IlLS/FUND EOUITY IJl.PIISITS rOR PRIVATE OEVEL (854 992) (B54 992) (2BB 016) DEPOSITS FOP ABI6UU FEE, 1334.2091 1334.209) IS7 4b8) ULPUSITS OTHERS (2 562..277) U 50<,2771 (1,B16 428) PAYABLES ALWIN I., 16.209.2981 (863 314) (7b A77! (j fi87 S88) IH 8~"I Illhl (1;~ ;':[11 Ill;':) INTEREST PAYROLL ([ 097 911 I (j 1141 Yll' 1911 11111 DUE TD OTHERS IY4 hh5) li96 2641 12.201. 289) (2 592.218) 1244 26:1! DEFERRED REVENUE 1127 708) 1121.768) (127 "168) OFRT INSTRIIMLNIS PAlABLE (j :1.11 00111 11 :;:n 00111 I I 402 000) TOTAL LlA8IL 1lI FS no Y46 911! II 159 578) 175 877) (4.223 085) II 331 UOOI 117 737 451) 117 ISA S2S) fUND BALANCES 145 "189 9L6) (3 61S :lOLl rSHK lYHI (:IK tA' hHII 1255.<OB) IBB /YI 3551 165 535 957) TOTAL FIIND L ,40 /B9 9661 13 515,302) (588 198) 138 542 681! l25G.208l (88 791 355) (fiS S:;fi YO 7) TorAI. L1ABILlTIEo/EOUITY (56 736 8"/7) \4 774 H80) (hfiS 0741 14< /nS 161) (l 5B6.<OB)(llIh bcB 6061 IB< 595,4B21 ~ (' -f- /I-I h CITY OF OUGLIN GALANCF "'HEET FOR THE PERlIIO ENOING 3oJun2U05 I NTEr1NAL ENTERPRI5l FIXED A:;:;ET~ GENlRAI LONG TOT A L S SERVICE FUND GROUP OF TERM DEBT ---MLMORANDUM--- ["UNO:; ACCOUNTS ACCOUNT GROUP CURRE NT PRIOR ASSLTS CASH ~ Y~~ IiSR R 9RR 658 8,257 504 CASH WITH FISCAL AGENT AMOUNI IIEI 0 IN ESCROW INVEC,IMENTS AT r.oST RECEIVAGLlS TAXE:) ACCOUNTC, ? 077 2 077 l? 1R8 INTERESI ASSE~SMENT:; DUE FROM OTHERC, INVFNTORY AT COST PRE PAlO ITEMS FIXED ASS,TC, ~() ()()2 851 333 664 335 383 667,186 Ro 120 159 UlAN"' RECEIVABLE AMOUNT TO BL PROVIDED 63 72~ '104 03 728 304 66 ~bll ?01 TOTAL AC,SETS SR YY3 586 333 664 335 h3 72R 304 456,386.225 1bo 840 052 L1A8ILITIE<;/FUND EOUITY DFPOSIT<; FOR PRIVATE OEVFI DEPOSITS FOR ABlo11I1 FFES DEPOSITS OIHERS PAY~HIYS ACCOUNTC, lliI 9731 (1i1 Y73) (52 570) INTEREST PAYROLL DUL TO OTHERS DEFERRED REVENUE DEGT INSIRIIMENTC, P~YABLE 10J 728 304) (63 726 'j1l4; \66850,2011 TOTAL LIAGILITILS 161 973) (63 72B 304) (fi3 790 277) (66 YII2 771) FUND 8ALANCES (58 931 61J1 \33::.1 hh4 J35) I'm 595 9481 (YJ Y:i7 ,2RI I IOTAI. FUND E (58 131 hU; c3:n 1i1i4 3351 1392 595,948) (Y.1 937,2811 TOTAL LIABILlTlES/EOUITY (56 99:1 SRh 1 em b64 335) ,6:1 /;'H 3041 1456 386 225)11hU 840 0521 & /J ( It! THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 111/01/2004 THROUGH 00/JO/2005 G ENE R A L REV E N U E FUN D CIIRRENT BUDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR *******REVENUES******* PROPERTY TAXES 13 661 9BO nn 14 054 541 Ib (3Y2 S61 16) 11 J16 103 J2 SALES TAX 13,613 216 110 14 IS2 YRI 04 (5J9 1/1.24) IJ 940.26J 36 REAL PROPERTY TRANSFER TAX SeD 000 110 R31 003 24 (311 003.241 571 360 79 HOTEL TRANSIENT OCCIIPANCY TAX 610 000 00 663,631 67 153 631 (;7) b64 :108 51 FRANCHISE TAXES 1. 536,000 00 1 SS9 ~1I0.22 (23 900.221 I 505 434 53 LICENSES & PERMITS 2 m 912 00 3 520 140 84 (796 228 84 I 3,090992.17 FINES & FORf'EITIIRES 112 900 00 143 316 33 (30,116 331 117 369 48 USE/MONEY & PROP-INTEREST I 369.725 00 I 608 %b 40 1<:J9.241 40) 492 971.23 liSE/MONEY & PROP-RENTALS 16H J65 00 125 835 40 42 529 60 130 741 40 INTERGOVERNMENTAL 449 100 00 568 598 34 m9 498 34 \ I 828 992 93 CHARGES FOR SERVICES 5 177 916 00 5 548 124 J4 (JIO.iOR .14\ 4 ROl JJb 74 OTHER SOIlRCES OF REVENUE 9h:, 3RI 00 78J 873 45 179 513 55 860 434 13 TOTAL REVI:NUE 40 9116 5111 00 43 560,924 63 (.2,654 423 63) 39 320 lOB 59 *******EXPEND I Tl JRLS****"'** GENERAL GOVERNMENT ACTIVITIES CITY COUNCIL "ih;) Yl0 UU 224 07U 48 38 B39 52 209 B58 23 CITY MANAGER 929,55B 00 919 Ylh fog Y oRl .11 Rll OJ4 42 CENTRAL ,ERVICES oh~ 245 00 362,244 59 41 341 914 49 CITY ATTO~NEY 702 959 00 631 963 18 70 Y90 e2 lOa 197 95 ADMIN SERVICES I 551 1195 00 1 4.13 RI6 94 123 21R 116 I 244 537 07 BUILDING MANAG[MENT fi7U 157 00 668 646.21 I 510 79 757,52296 INSURANCE (OST CENTER 508 986 DO 508 448 41 5:11 og 420 061 97 ELECTIONS COST CENTER 15 610 110 12.265 JJ 3 404 67 2 541 41 NON-DEPAR 1 MENTAL 14B 826 00 68 155 13 80 670 87 125 656 16 ACTIVITY TOTAL 5 158,406 00 4 829 b46 YO J28 159 04 4 619 9,4 66 PUBLIC SAFETY POll CE 9 882 946 Oil 9.8:17 84i 27 45 103 10 8 510 9:,1 09 CROSSING GUARDS 12 2H:, 00 71 407 04 B75 96 65,794 14 ANIMAL CONTROl. 266 362 00 208 369 91 57,99209 198 Yo3 "" TRAFFIC SIGNALS & oTREET LIGHTIN 17 240 00 8 58; 87 8 hSi U 6 543 ]] DISASTER PREPAREDNESS 68,020 no be 0,.1 IS ( IS) 70 993 74 FIRE SERVICES H "10 h4S UII R.2111 944 3B 62 700 62 7,440,483 12 ACT! V!TY TOTAL 18 577 499 00 18 402 Iii 62 175 .124 38 1fi J53 104 94 TRANSPORT AT! ON PUBLI C WORKS 738 hi., 00 nJ S02 41 IS 012 S9 6B6 881 45 STR[lI MAlNI[NANI} IS 908 00 15 90B 2B \ 28) 3 703 9Y STREET SWEEPING 149 201 00 140 /eo 8S 8 42:, IS 130 JSl "9 STREET TREE MAINTENANCE 9'J 1% 011 Y9 1% 45 ( 4')) 117 583 41 STREET LANDSCAPING MAINTENAN 6911 715 all bH~ 7S6 30 7 %K 70 SgJ 488 01 ACTIVITY TOTAL I 6YJ 600 110 hh~.?1I6.~9 31 39J 71 1 532 008 21 HEALTH & WELfARE WASTE MANAt;EMENT 73 125 00 71 414 ii1 1 f,sll :h 4h 419 04 CHILD CARE I'> 1111111111 "1', 11110 00 IB 500 00 SOCIAL SERV[IlS I noD 00 HOUSING PROGRAMS Ib H~3 IB 7 of /4 THE CITY OF DUBLIN STATEMENT SHOWING REVENUEc VERSUS eXPENDITURES FOR THE PERIOD 07/01/2004 THROUGH 06/30/200S G ENE R A L REV E N LI E FUN 0 CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ACTIVITY TOTAL BB 125 00 86 474 h4 I 650 36 82.81~ 22 CULTURE & LEISURE SERVICES LIBRARY SERVICES 582 730 00 577 734 07 4 9% Y3 S22 604 10 CULTIIRAL ACTIVITIEc 167 6bS 00 12E 102 04 42 S6S 96 no .249 30 HERITAGE CENTER 141 775 00 120 641 44 16 133 56 99.628 11 DUBLIN CEMETERY 53 602 Oil 40 S73 15 13.028 B5 5:, S33 84 PARK MAINfENANCE 1 53< 40g 00 I 450 064 58 82 344 42 I 403 774 51 COMMUN ITY TV 62 999 00 61. 80Y OU I 190 00 62 020 72 RECREATION ADMIN 63B 564 011 bOS 760 76 29 803 <4 S18 312 54 PLAYGRUUNOS '-77 OH2 UU 247.214 27 29 H67 73 237 599 33 "HANNON CENTER 389 176 00 301 071 12 88 104 88 294 74< 36 PRESCHOOL 90 699 011 S2 639 86 8 059 14 77 3S8.27 TEENS PROGRAM He Y41 00 87 306 66 J1 b34 34 86.212 99 AOLlLT SPORTS 110 559 00 Y2 6Y4 01 17 S64 99 101.640 17 YOUTH SPORTS 138.824 110 l18 533 39 20.290 61 Ie, 704 Al COMMIIN ITY GYM 4h S04 ou 42.887 87 1 hlb U 37 309 40 EMERALD GLEN ACTI V ilY CeNTER SPECIAl. EVENTS 334.2211 1111 331 8ge 19 7 :J:~1 81 348 052 22 SENIOR CENTER 297 455 00 "03 121 211 44 333 80 <<:1 1~4 hI RECRe,AT tllN INSTRUCTION 19S 220 uo 174 492 75 2U 727.25 185 369 65 AOU^ TI CS 407 136 OU 393 bbO 59 13.475 41 :Jii6 5b8 40 PARKS/FACILITIES MANAGEMENT 2e4 yy:j 00 261 92B 57 2J IIb4 43 246 546 42 4rT!VITY TOTAL 5 87S 556 00 5 377 133 62 498 422 48 5 098.101 75 COMMUNITY DEVELOPMENT PLANNING 2.731 301 00 o 414 972 53 316.32B 47 < 271 40:1 13 BUILU1NG SAFETY 2 ABO. ;,1.14 au 2 399 434 25 2HO 779 75 I 907 211 35 ENGINEERING 2 304 692 nn ;; :JlJ4 b91 55 45 I ~61 YI1 S5 ECONOMIC DEVFLOPMENT 2eb.226 1111 272 379 63 13 846 17 302 134 33 ACTIVITY TOTAL e 002 433 00 7 ~91 477 9b 610 955 04 6 342 720 "" CAPITAL IMPRIIVFMFNT PROJECTS GENERAL CIP PROJECTS 1 109 450 00 633 84Y 2b 475 6011 74 1 163 181 64 COMMUNITY IMPROVEMtNl S 1 156 103 00 403 IIO 09 752.992 91 71A OA7 36 PARKS 3 375.315 00 2 630 020 7S 745 354 2< 1 A~1 34B.20 STREET CONSTRi:/ IMPROVEMENTS 1.4JI 154 00 980.260 II 456 HY3 8Y 93B 7B9 96 ArT! V ITY TOT ^L I 07A UB2 00 4 647.24U.<4 2 430 841 76 4 651.401 06 TnTAL EXPENDITURE, 46 473 701 00 4e :,Yb 354 23 4 077 346 77 3e 6ell h)Y SU EXCES, REVENUL I C:XPFNlIlTIIRES\ (5 567.21111 00, I 164 570 40 (6 7JI 110 4111 640 029 09 TRANSFERS IN FROM OTHER FUN Dc 27 230 91 (27/,0911 21 885 III TRANSFERS OUT FROM OTHER FUNDS (;'0 DOl REVENUES OVERCUNUlRI EXPFNOlTllnE', (5 567 cOli OUI 1 191 801 JI 16.759001311 661 894 19 ********REVENUES******** 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******* PUBLI C SAFETY POll CE TRAFFIC SIGNALS & STREET LTG OISASTER PREPAREDNESS FIRE SERVICES ACTI V ITY TOTAL TRANSPORTATION STREET MAINTENANCE STREET SWEEPING ACTIVITY TOTAL HEALTH & WELFARE WASTE MANAGEMENT SOCIAL SERVICES HOOSING PROGRAMS ACTIVITY TOTAL COMMUNITY DEVELOPMENT ENGINEFRING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS COMMUNITY PROJECT, PARKS STREET CONSTRUCTION; IMPROVEMENT AClIVITY -lorAL TOT A L EXPENDITURES EXllSS REVENUE (EXPENDI lllRlS) TRANSFER IN FRIIM OTHER ~IINOS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES 101- 14 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PER IOD n7/DI/2004 THROUGH 06/30/2005 SPECIAL CURRENT BUOGET III 049 00 336,500 00 164 000 00 89 248 00 2 365 lID 00 306.890 00 109 717 00 1 056 723 00 160,500 00 4 699 737 00 134 352 00 217,59600 287 626 00 63Y 574 00 JOl 750 00 JOl 150 00 1 422 634 00 44,927 00 1 467 561 00 o 000 00 6 000 on 44 928 nn J21 )17 00 729,0/1 00 L 090 716 OU 3 510 601 nil 1 IBY 1:j6 1I1J I 309 044 00 (119 911B 1111) CURRENT ACTUAL 112 532 03 364.477 71 149.341 Y:j 102 932_29 2.354,33965 332.344 00 % 7% 80 1 075 178 65 170 482 39 4 718 425 45 105,952 40 1'/3 115 14 251 091.21 030 218 75 ?7? ~90_<5 272 3YO.25 1,383.964 16 44 9'2.7 00 1 428 891 16 6 000 00 6,000 00 14,850 00 321 717 00 14g 554 7e 48fi V1 78 2 723 fi21 94 1 g94 81).1 01 I 336.274 58 boB o2H Y:J REV E N U E VARIANCE (I 483 03) (Z7.977 7l) 14 658 07 (13 684 29) 10,770 35 (25 454 DOl S/. 920 ZO (18 455 65) (9 982 391 <18 688 45) 28.399 60 44 4<'0 8b 36.534 79 109 355_<,5 Zg 35Y 75 <g 359 75 38 669 84 38 669 84 30 078 00 57Y 516_n 609 5g4_ZZ 780 979 00 (80566751) W.230.58) (77b 4:j6 g~\ FUN D S PRIOR FIC,CAl YEAR 105 605 41 357 441 52 154 784 03 29.BZZ 10 2.590.885 16 269 149 no 253 139 22 988 833 16 291, 51b 00 5 1)41 177 00 161 487 38 14~ 451 04 8 179_2Z 21I 138 48 5Z4.Z56 IZ ZI6 334 44 Zlb 334 44 1 248 019 76 44 9J5 00 U9Z 954 76 6 000 00 6 000 00 100,000 00 6:j 670 75 27 g?8 00 2.2g3 708 38 2 485 307 13 4 "<'4 Ho:' 45 516 3Z5 15 ZI 8B5 10 494 440 05 qoflLf THE CITY OF OUBl.{N STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR TIIf" PeRIOD 07/01/2004 THROUGH 06/30/2005 S P E C I A LAS S E SSM E N T FUN 0 S CIIRRENT BIIOGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS USES/MONEY & PROP-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE 639 589 00 12 9n9 nn 5 000 ou 657 498 00 744 099 49 (104 510 49) 14.748.10 (1.839 10) 5 000 00 758 847 59 (101 349 59) S93 <02 41 4 093 98 144 29 597 440 68 *******EXPENDITURES******* PU8U C SAFETY TRAFFIC SIGNALS & cTREET LIG 306 08B 00 231. 5:n 02 74 S04,38 217.53435 ACTIVITY TOTAL 306 OBB 00 231 533 62 74 554 38 217 534 35 TRAN,PORT AT! ON PUBLIC WORKS I 591 00 1 591 29 ( .29) 1 ~S2 40 STREET TREE MAINTENANCE 28.259 00 IB.466 76 9.792.24 26 752.22 STREET LANDSCAPE MAINTENANCE 344 474 UO 317 657 53 26 816 47 290 360 83 ACTIVITY TOTAL 374.324 00 337 715 5B 36 608 42 324 465 51 COMMUNITY DEVELOPMENT ENGINEERING 12 750 00 7 139 94 5 610 06 15 U07.20 ACT! V ITY TOTAL 12 750 .00 7 139 94 5 610 06 15 007.20 CAPITAL IMPROVEMENT PROJECTS COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRVMNT 5:1 982.26 ACTI V ITY TOTAL 53 982.26 TOT A L EXPENDITURES 693 162 00 576 389 14 116 772 80 olD ~Hg 32 EXCESS REVENUE (EXPENOITURES1 (35 664 00) 182 458 45 (2lB 122 45) 113 548 641 REVENUEc OVER (UNDER) EXPENDITURES 135 664 OO! 182 458 45 (218 122 451 (13 54e 64) /oof/Lf THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSttS EXPENDITURES FOR THE PERIOD 0]/01/2004 THROUGH 06/30/2005 rAP I TAL IMP R 0 V E MEN T FUN D S CURRENT BllDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR ********REVENUE******** USES/MONEY & PROP-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE 810 154 00 18 6Jl 900 00 20 751 098 00 1.2~1 970 50 14 :i1i1 927 97 16 892 942 14 (411.816 50) 330 842 99 4 269,972,03 13.455,275 26 3 858 155,86 13 786 118 25 *'*****EXPENOITURES******* GENERAL GOVERNMENT ACTIVITIES CITY ATTORNEY 61 336 00 35 736 39 25 59~ 61 ~2 493 49 ACTIVITY TOTAL 61. 336 00 35 736.39 25 599 61 92 493 49 PU8LI C SAFETY TRANSPORTATION HEALTH & WELFARE HOUSING PROGRAMS 821 358 00 219 420 :io 601 937 65 2 252.493 88 CULTURE & l.EISURE SERVICES RECREATION AOMINISTRATIllN ACT! V!TY TOTAL COMMUNITY DEVELOPMENT PLANNING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS "ENERAL CIP PROJECTS 624 943 00 624 943 39 ( :i~) 1 007 1<'8 ~O COMMUNITY IMPROVEMENTS 36 "i)j 00 36 771 00 PARKS 13 756 957 00 6 285 687 lY 7 471 26Y 81 3 543 135 97 STREET CONSTRUCTION/IMPROVEMENT 23.603.255 00 3 309 862.62 20,293 392.38 5 377 070 50 ACTIVITY TOTAL J8 0<1 ~2h 00 10 257.264 20 27,764.661 80 9 927 935 37 TOT A L EXPENDITURES 38 964 090 00 10 571.890 78 28 392.199.22 12 272 922 74 EXCESS REVENUE (EXPENDITURES) (19 522 OJb OO! 5 012 007 64 (24.534 043 691 1 513.195 51 TRANSFER IN FROM OTHER FUNOS (l 309 044 00) (1 309 043 67) ( 331 TRANSFERS OUT TO OTHER FUNDS REVFNUES OVER (UNDER) EXPENOITURES\18 212 992 001 6 J21 051 36 1<4 5J4 04:\ :\01 1 013 195 fil /1 of 1'-1 THE CITY OF DUBLIN STATEMENT SHOWING REVENIIES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2004 THROUGH Ob/30/2n05 T R U S T 1 AGE N C Y CURRENT BUIXiEr ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE *******EXPENDITURES***.... GENERAL GOVERNMENT ACT! V IflES NON-DEPARTMENTAL 228 196 00 ACTIVITY TOTAL 228 196 00 PUBLI C SAFETY TRANSPURTATIUN HEALTH & WELFARE CULTURE & LEISURE SERVICE, COMMUNITY DEVELOPMENT CAPITAL IMPROVEMENT PROJECTS TOT A I, EXPENDITURES 228 196 00 EXCES, REVENUE iEXPENOITURE,) [<<8 196 001 REVENUE:; OVER (UNDER) EXPENDITURES 122B 19b 001 CURRENT ACTUAL 228 2an 46 5 612_63 233.893 09 232 571 18 232 071 18 232 571 18 1 321 91 1. 321 91 VARIANCE (228.280 46) (5 61< 63) (233 893 09) (4 375 18) (4 375 18) (4 375 18) (229 517 91) (229 517 91) FUN 0 ~RI0R FISCAL YEAR 233 713 12 1 467 95 2J5 181 07 230 993 50 230 993 50 230 993 50 4 IH) 51 4 18) 57 J 'J Of /'1 THE CITY OF Dl181.1N STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2004 THROliGH U6/30/2005 I N T ERN A L S E R V ICE FUN D S CURRENT 8UDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR ********REVENUES******** USES/MONEY & PROP. INTEREST 2,6 186 00 c45 407 37 (19 221 371 72,48L30 CHARGES FOR SERVICES I 733 474 00 1 642.441 30 91 032.70 1 bYO 762 96 OTHER SOURCES OF REVENUE 2l 122 00 4,841 986 98 l4 820,864 ~8) 991 817 10 TOTAL REVENUE 1 980 782 DO Ii 729 835 65 (4 749 053 65) 2 755 061 42 *******EXPENDITURES******* GENERAl GOVERNMENT ACTIVITIES NON-DEPARTMENTAl 2 334 746 00 " 467 397 02 (132 1i51 02 I 2.231 61i1 78 ACTIVITY TOTAL 2,334 14b 00 2,467,3gI02 ([32 651 02) 2.231 661 78 PU8LIC SAFETY FIRE 66.010 00 59 862 86 6 147 14 57 068 73 ~CTIVITY TOTAl. 61i 010.00 5g 862 eli 6 H7 14 57,068.71 TRANSPORTATION HEALTlj & WELFARE CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT CAPITAL IMPROVEMENT PROJECTS TOT A L EXPENDITURES <: 400 756 00 <: 527 259 88 11<:6503881 2.288 730 51 EXCESS REVENUE (EXPENOITURES) (419 974 00) 4.202,57577 (4 622 549 77J 4b6 330 91 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT 10 OTHER FUNOS REVENIIES OVER (UNDER) EXPENDITURES (419 974 OU) 4.202 575 77 (4622,54977J 466.330 91 ********REVENUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENDITURES***~~ GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL FINANCE ACTIVITY TOTAL PUBL! C SAFETY HEALTH & WELFARE CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT CAPITAL IMPROVEMENT PRU.JECTS TOT ^ L EXPENDITURES EXCESS RCVF.NUE (EXPENDITURES) TRANSFERS IN FROM OTHER FUNDS TRANSFEKS OIlT TO OTHER FUNDS REVENUEc OVER (UNDER I EXPENDITURES CIJRRENT BUDGET THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2004 THROUGH 06/30/2005 E N T E R P R I S E FUN 0 CURRENT ACTUAL VARIANCE /3ofl'f PRIOR FISCAL YEAR 20 00 20 00 20 00 \20 00) 1<0 00) /4 0 { /'--1 CITY OF DUBLIN BVDGET CHANGE FORM CHANGE FORM #: New Appropriations I City Council Approval Requircd1: From Unappropriated Reserves fund # From New Revenue~ Rudget Tl'ansfel"s: From Budgeted Conting~nt Reserve (lU8tl-799.lI00) Within Same Deportment Activity Between Departments (City Council ~pproval Required) Other ~QU., Insurance - Claims Paid _____ _I~g_,ooo AcetNo, 001-10600-717-002 Total o Total 150,000 Reason for Budget Change: These represenlthe final year end budget adjustments for the Financial Report for Fiscal Year 2004- 2005_ Fin Mb'f I ASD: rs~J..- ~ Signature Dote: \ \ \~\oi.:, City Manager Date: Signature '\i ,i' r ~.d!'"\llJ!IIi;il'''ii--'''-''iierT'''-'e-''-,''' I,"n' 0~, ~mn.q .~,1H'1 NJI~I;I:,!iQj;iIj),~Jl'il8ij. .,1"""1,1/'/:.,, Mayor nate: Sih'11aturc Posted By' Date: u:\AllJitlj~Y 2004-05\cafr\budget ,hange foml REV year end adjusnnents parbGt 1 ATTACHMENT 4