HomeMy WebLinkAbout4.12 Financial Report November 06
CITY CLERK
File # D~~5J-~1Q]
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: December 19,2006
SUBJECT:
Financial Reports for the Month of November 2006
Report Prepared by: Paul S. Rankin, Administrative Services
Director and Fred Marsh, Finance Manager
A TT ACHMENTS:
1.
2.
3.
YTD Revenues and Budget Comparison
YTD Expenses and Budget Comparison
Financial Statements for November 2006
RECOMMENDATION: .~"O/ Receive the reports.
FINANCIAL STATEMENT:
See reports for detail of monthly financial activity.
DESCRIPTION: This item provides the report on the preliminary financial statements for the month
of November 2006. Consistent with prior reports, the focus will be on General Fund Revenues and
Expenditures, which represent the most significant portion of the City's operations.
Analvsis of November 2006 Revenue and Expenditure Reports
The November reports represent the reporting of revenues and expenditures for the first five months of the
Fiscal Year, through November 30, 2006. It should also be noted that there is not an even distribution of
revenues and expenditures on a monthly basis. There is also a lag with the reporting of expenditures due
to the significant amount of services provided to the City by independent contractors, including Police and
Fire Services.
Given November is only the fifth month of the Fiscal Year, there is limited data on which to base any
major projections or identify significant trends. The auditors have completed the final phase of the
fieldwork and any final adjustments to Fund Balance will be incorporated in a future report after the audit
is complete.
General Fund Revenues
Total General Fund Revenues collected through November are similar, based upon the percentage
collected, to what occurred through the first quarter of the previous Fiscal Year. Through November
2006, the City had collected approximately 21 % of the total budgeted General Fund Revenues, which was
2% less than the percentage collected in the same period of the prior Fiscal Year.
Although on a percentage basis the revenues are tracking according to the budget, there are deviations in
terms of dollars collected in several categories. The following summarizes some of the more significant
deviations from the prior year.
Document in FSCOLOR 11-2006
ITEM NO.
\ \~ \ 1~
---r. . ~v 0
COPIES TO:
Page 10f3
Summary of Significant General Fund Revenue Differences
For Amounts Collected July - November 2006 vs July - November 2005
REVENUE YTD YTD DIFFERENCE
Nov 2006 Nov 2005 2006 More / EXPLANATION
(Less)Than 2005
Sales Tax $4,093,851 $3,732,869 $360,982 Reflects an increase in the amount of
advances received for sales tax for
the first quarter of Fiscal Year 2006-
07 versus Fiscal Year 2005-06.
Adjustments for the actual amount of
sales tax received for retail sales
(July - September) FY 2006-07 will
be reflected in a future adjustment by
the State Board of Equalization,
usually in January.
Real Property $199,368 $253,159 ($53,791) F ewer real estate transactions in the
Transfer Tax current year.
Transient $294,722 $221,395 $73,327 Higher occupancy rates are occurring
Occupancy Tax in 2006.
Franchise Taxes $438,630 $240,838 $197,792 Reflects timing differences in when
taxes were received and an increase
in garbage franchise fees received.
Interest & Rentals $757,787 $958,780 ($200,993) Reflects timing differences in the
allocation of interest to all funds.
(See additional discussion below)
Intergovernmental $135,433 $705,846 ($570,413) In 2005 there was a one-time
repayment by the State of funds
borrowed in FY 2003/04.
Other Revenues $220,871 $150,736 $70,135 Increase due to an insurance claim
reimbursement received from ABAG
for the Civic Center Water Intrusion
and Remediation Project.
In the current fiscal year interest revenue is being allocated between funds on a monthly basis. In the past
interest was reported in the General Fund and then an allocation was made on a quarterly basis. This
means that the amount reported for November 2005 in the General Fund was overstated until the quarterly
adjustment was made. As noted earlier, the General Fund Revenue results through November 2006 are
tracking in accordance with the adopted budget plan.
General Fund Expenditures
Overall, through the month of November, expenditures in the General Fund totaled approximately $11.0
million and represented approximately 22% of the total budgeted expenditures in the General Fund. Of
this amount, a total of approximately $863,000 was related to Capital Improvement Projects and the
remainder was related to Operating Costs reported in the General Fund. Capital Project expenditures
typically do not follow an even distribution due to differences in project timing.
In looking only at General Fund Operating Expenditures, the activity through November 2006 was slightly
higher than the amounts expended for the same period in the prior Fiscal Year. Through the end of
November 2006, the City had expended 22% of the General Fund Operating Budget, which is 2% more
than the percentage expended in July 2005 - November 2005.
Page 2 of3
A significant factor in the difference in total General Fund Operating Expenditures ($10,170,121 in 2006
vs. $8,009,234 in 2005) relates to timing differences in the payment of contract fire services. The first
quarter contract billing for these services has been paid for the current Fiscal Year. Other Public Safety
expenditures are lower than in the prior year due to timing differences in the payment of Animal Control
servIces.
All expenditures are within the authorized budget. It is recommended that the City Council receive these
reports as authorized by Section 41004 of the California Government Code.
Page 3 of3
City of Dublin 2006-2007 YTD Revenues and Budget Comparison
For.the.Period.Endring..NoveIVber..30,2006......
21 Yo I I
Total General Fund Revenues . ."<<iiii 2 % I
Property Taxes
Sales Taxes
Real Property Transfer Tax
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals
Intergovernmental from State
Charges for Services
Fines and Forfeitures
Other Revenues
61%
69%
5~%
0%
30%
60%
90%
120%
150%
42% of Year Complete
~-----_._.-.
FY 2006/07 FY 2006/07 %of FY 2005/06
Budget YTD Actual Budget YTD Actual
Property Taxes 17,470,288 749,251 4% 716,900
Sales Taxes 15,283,000 4,093,851 27% 3,732,869
Real Property Transfer Tax 712,000 199,368 28% 253,159
Transient Occupancy Taxes 685,000 294,722 43% 221 ,395
Franchise Taxes 1,921,000 438,630 23% 240,838
Licenses and Permits 2,901,819 1,727,554 60% 1,738,104
Interest and Rentals 2,037,738 757,787 37% 958,780
Intergovernmental 1,083,021 135,433 13% 705,846
Charges for Services 6,740,407 2,241,261 33% 1,917,599
Fines and Forfeitures 143,560 50,605 35% 55,854
Other Revenues 1,952,195 220,871 11% 150,736
Total General Fund Revenues 50,930,028 10,909,333 21% 10,692,080
Date Printed. 12/812006 9:52 AM
I 0- \
b
. FY 2006/07
FY 2005/06
.. .
% of Total for
FY 2005/06
4%
26%
37%
30%
13%
55%
61%
69%
33%
37%
55%
23%
L'L \ L.
_ rA IT ACHMENT 1
\7. \Y- Oll'
City of Dublin 2006-2007 YTD Expenses and Budget Comparison '2-
For the Period Ending November 30, 2006
.. t'"-;.
\ /'
l ..-;
Total General Fund
Expenses
-r
General Government
Police
-I
~ 24%
Fire ., 3%
Other Public Safety
, '
-j i
I
10%1
.'1"10.. "."',,~.y1ilt'1l2001
~1111i\b/'))8" ;';"''.!1i1j 10
i i
-: I
. FY 2006/07
II FY 2005/06
Transportation
44%
',.;.'/'{'..'
. ~iIffi,lI!Ik1il ~
,
I
o/cJ'
3 %
320
\.F3~1o 42%
Wc.,Wc J.
I
I
71o/c
Health and Welfare
Culture & Community
Services
Community
Development
Capital Improv.
Projects
0%
20%
40%
I
i
I
I
60%
-+-w_
80%
100%
120%
42% of Year Complete
~~-_.,_._-- ~-"---~
2006/07 2006/07 %of FY 2005/06 % of Total for
Budget YTD Actual Budget YTD Actual FY 2005/06
General Government 5,623,678 1,883,204 33% 1,765,903 36%
Police 12,171,938 495,180 4% 594,822 6%
Fire 9,253,613 2,237,311 24% 223,686 3%
Other Public Safety 463,056 44,177 10% 74,820 20%
Transportation 2,057,857 574,065 28% 555,238 31%
Health and Welfare 46,500 20,625 44% 17,003 71%
Culture and Community Services 7,004,411 2,163,376 31% 2,123,405 36%
Community Development 8,604,270 2,752,183 32% 2,654,357 34%
Capital Improvement Projects 5,970,962 863,219 14% 1,309,953 42%
Total General Fund Expenses 51,196,285 11,033,340 22% 9,319,187 22%
General Fund Operating Expenses 45,225,323 10,170,121 22% 8,009,234 20%
Dale Printed: 12/812006 9:52 AM
ATTACHMENT 2
3t1t)
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF NOVEMBER 2006
Prepared by
The Finance Department
December 7, 2006
ATTACHMENT 3
L\ \ <;:;
-i
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Nov2006
GENERAL SPECIAL SPECIAL CAPITAL TRUST/ TOT A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR
ASSETS
CASH (54,832,187) 4,101.247 329,577 40,284,444 42,796 (10,074,122) (8,529,892)
CASH WITH FISCAL AGENT 166,577 166,577 175,727
AMOUNT HELD IN ESCROW 1. 762,000 1. 762,000 4,177,500
INVESTMENTS AT COST 104,285,157 104,285,157 101. 906,504
RECEIVABLES: TAXES
ACCOUNTS 1.499,678 98,028 1. 597,705 491. 364
INTEREST 671,287 671,287 500,222
ASSESSMENTS
DUE FROM OTHERS 1. 901. 086 1. 901. 086 2,206,558
INVENTORY AT COST
PREPAID ITEMS 6,611 6,611 4,827
FIXED ASSETS
LOANS RECEIVABLE 4,731. 534 4,731. 534 4,596,534
AMOUNT TO BE PROVIDED 1. 083,500 1. 083,500 1. 213,500
TOTAL ASSETS 53,531,632 4,199,275 329,577 46,777 ,979 1. 292,873 106,131. 335 106,742,846
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (718,674) (718,674) (840,576)
DEPOSITS FOR AB1600 FEES (965,653) (965,653) (763,358)
DEPOS ITS OTHERS (518,702) (518,702) (2,707,854)
PAYABLES: ACCOUNTS (411,720) (12,543) (8,677) (432,940) (837,340)
INTEREST
PAYROLL (5,363) (5,363) (618,768)
DUE TO OTHERS (3,707) (7,488) (1. 893,598) (1,904,792) (2,877,776)
DEFERRED REVENUE (161.549) (161. 549) (127,768 )
DEBT INSTRUMENTS PAYABLE (1,201.000) (1,201. 000) (1,331. 000)
TOTAL LIABILITIES (2,785,366) (20,031) (1.902,275) (1,201. 000) (5,908,672) (10,104,440)
FUND BALANCES (50,746,265) (4,179,243) (329,577) (44.875,704) (91,873)(100,222,662) (96,638,406)
TOTAL FUND E (50,746,265) (4,179,243) (329,577) (44,875,704) (91,873)(100,222,662) (96,638,406)
TOTAL LIABILITIES/EQUITY (53,531. 632) (4,199,275) ( 329 , 577 ) (46,777,979) (1,292,873)(106,131,335)(106,742,846)
-- \
I) \
----'
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Nov2006
INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG TOT A L S
SERVICE FUND GROUP OF TERM DEBT - - -MEMORANDUM- --
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASH 10,722,325 10,722,325 9,481. 834
CASH WITH FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS 49,264,248 338,623,896 387,888,144 383,667,186
LOANS RECEIVABLE
AMOUNT TO BE PROVIDED 61,593,536 61,593,536 63,728,304
TOTAL ASSETS 59,986,574 338,623,896 61,593,536 460,204,006 456,877,324
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOS ITS OTHERS
PAY ABLES: ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE (61.593,536) (61,593,536) (63,728,304)
TOTAL LIABILITIES (61.593,536) (61,593,536) (63,728,304)
FUND BALANCES (59.986,574) (338,623,896) (398,610,470)(393,149,020)
TOTAL FUND E (59,986.574) (338,623.896) (398,610,470)(393,149,020)
TOTAL LIABILITIES/EQUITY (59,986,574) (338,623,896) (61.593,536) (460,204,006)(456,877,324)
THE CITY OF DUBLIN STATEMENT SHOWING Lo D+.- \ ";.t..)
REVENUES VERSUS EXPENDITURES I '
. ,
'-/
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
G ENE R A L REV E N U E FUN D
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERTY TAXES 17.470.288.00 749.251. 08 16.721. 036 . 92 16.775.905.94 716.900.06 16.059.005.88
SALES TAX 15.283.000.00 4.093.850.79 11.189.149.21 14.363.863.47 3.732.868.87 10.630.994.60
REAL PROPERTY TRANSFER TAX 712.000.00 199.367.97 512.632.03 690.404.35 253.159.09 437.245.26
HOTEL TRANSIENT OCCUPANCY TAX 685.000.00 294.721.69 390.278.31 727.611.60 221.394.92 506.216.68
FRANCHISE TAXES 1.921.000.00 438.630.37 1. 482 . 369 . 63 1. 789.355.75 240.837.53 1.548.518.22
LICENSES & PERMITS 2.901.819.00 1. 727 . 553 . 74 1. 174. 265 . 26 3.142.223.22 1.738.103.89 1.404.119.33
FINES & FORFEITURES 143.56000 50.605.09 92.954.91 149.467.45 55.854.41 93.613.04
USE/MONEY & PROP-INTEREST 1. 864 .164 00 728.862.14 1.135.301. 86 1.447.812.35 940.322.64 507.489.71
USE/MONEY & PROP-RENTALS 173,574.00 28.92459 144.649.41 123.154.10 18.457.52 104.696.58
INTERGOVERNMENTAL 1. 083.021. 00 135.432.79 947.588.21 1.020.574.22 705.846.29 314.727.93
CHARGES FOR SERVICES 6.740.407.00 2.241. 261. 04 4.499.145.96 5.774.668.80 1.917.599.16 3,857.069.64
OTHER SOURCES OF REVENUE 1. 952,195.00 220,870.86 1. 731. 324 .14 275.245.24 150.736.08 124.509.16
TOTAL REVENUE 50.930.028.00 10.909.332.15 40.020.69585 46.280.286.49 10.692.08046 35.588.206.03
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 358.156.00 90.03559 268.120.41 246.713.83 93.466.01 153.247.82
CITY MANAGER 1. 045.943.00 381.181.96 664.761. 04 939.434.70 348.335.22 591.099.48
CENTRAL SERVICES 453.571.00 142.145.52 311.425.48 429.560.48 147.278.58 282.281. 90
CITY ATTORNEY 750.395.00 193.876.25 556.51875 623.049.58 153.658.32 469.391.26
ADMIN SERVICES 1. 708.961. 00 584.561. 44 1.124.399.56 1. 544.223.93 575.304.30 968.919.63
BUILDING MANAGEMENT 762.909.00 224.030.09 538.878.91 709.411.15 212.597.28 496.813.87
INSURANCE COST CENTER 443.659.00 261. 899.51 181. 759.49 353.414.23 231.904.31 121. 509.92
ELECTIONS COST CENTER 21.815.00 2.602.14 19.212.86 2.244.10 465.50 1. 778.60
NON-DEPARTMENTAL 78.269.00 2.871.08 75.397.92 10.230.71 2.893.23 7.337.48
ACTI V ITY TOTAL 5.623.678.00 1. 883.203.58 3.740.474.42 4.858.282.71 1.765.902.75 3.092.379.96
PUBLIC SAFETY
POLICE 12.171.938.00 495.179.66 11.676.758.34 10.519.026.18 594.822.24 9.924.203.94
CROSSING GUARDS 88.511.00 21.387.74 67.123.26 79.558.58 13.279.30 66.279.28
ANIMAL CONTROL 255.100.00 255.100.00 225.853.07 39.878.00 185.975.07
TRAFFIC SIGNALS & STREET LIGHTIN 16.315.00 7.677.73 8.637.27 12.608.33 2.862.73 9.745.60
DISASTER PREPAREDNESS 103.130.00 15.111. 31 88.018.69 59.513.44 18.799.67 40.713.77
FIRE SERVICES 9.253,613.00 2.237.310.99 7.016.302.01 8.850.278.23 223.686.38 8 . 626 . 591. 85
ACTI V ITY TOTAL 21. 888.607.00 2.776.667.43 19.111. 939.57 19.746.837.83 893.328.32 18.853.509.51
TRANSPORTATION
PUBLI C WORKS 975.320.00 309.837.46 665.482.54 783.632.70 269.587.12 514.045.58
STREET MAINTENANCE 33.440.00 366.31 33.073.69 30.314.00 30.314.00
STREET SWEEPING 145.400.00 30.956.72 114.443.28 135.923.35 34.553.04 101. 370.31
STREET TREE MAINTENANCE 103.529.00 21.157.60 82.371.40 119.576.15 23.728.82 95.847.33
STREET LANDSCAPING MAINTENAN 800.168.00 211.746.84 588.421.16 709.557.73 227.368.62 482.189.11
ACTI V ITY TOTAL 2.057.857.00 574.064.93 1. 483.792.07 1. 779 . 003.93 555.237.60 1. 223.766.33
HEALTH & WELFARE
WASTE MANAGEMENT 18.000.00 2.12476 15.875.24 8.829.31 2.002.58 6.826.73
CHILD CARE 18.500.00 18.500.00 15.000.00 15.000.00
SOCIAL SERVICES 10.000.00 10.000.00
HOUSING PROGRAMS
THE CITY OF DUBLIN STATEMENT SHOWING 1 f) l'/'.
REVENUES VERSUS EXPENDITURES err) I :.J
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
G ENE R A L REV E N U E FUN D
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
ACTI V ITY TOTAL 46.500.00 20,624.76 25.875.24 23.829.31 17.002.58 6.826.73
CULTURE & LEISURE SERVICES
LI BRARY SERV ICES 830.642.00 191,126.32 639.515.68 618.993.45 163.152.15 455.841.30
CULTURAL ACTIVITIES . 265.457 00 108,755.52 156.701. 48 233.515.51 116.352.13 117.163.38
HERITAGE CENTER 180.402.00 67.448.66 112.953.34 158.806.33 54.670.71 104.135.62
DUBLI N CEMETERY 49.060.00 9.687.79 39,372.21 36.321. 70 8.323.56 27.998.14
PARK MAINTENANCE 1. 846.074.00 422.927.26 1.423.146.74 1,390.353.67 423.453.21 966.900.46
COMMUN ITY TV 67.591. 00 60.351. 00 7.240.00 63.060.91 58.985.58 4.075.33
RECREATION ADMIN 740.553.00 250.962.63 489,590.37 686,496.76 245.511.11 440.985.65
PLAYGROUNDS 280,051.00 96.775.57 183,275.43 243,464.19 93.369.60 150.094.59
SHANNON CENTER 303,829.00 125.443.61 178,385.39 328.750.40 123.559.85 205.190.55
PRESCHOOL 121. 504.00 35.303.04 86.200.96 108.039.36 38.870.61 69.168.75
TEENS PROGRAM 150.581. 00 47.785.13 102.795.87 143.225.92 46.764.49 96,461. 43
ADULT SPORTS 136.873.00 33,663.80 103.209.20 83.918.06 29.945.64 53,972.42
YOUTH SPORTS 170.700.00 63.521. 85 107.17815 142.237.92 49.941. 32 92,296.60
COMMUN ITY GYM 43.969.00 15.034.75 28.934.25 40.429.40 14,524.22 25,905.18
EMERALD GLEN ACTIVITY CENTER
SPECIAL EVENTS 369.636.00 127.716.49 241,919.51 377.607.25 169,119.30 208.487.95
SENIOR CENTER 485.21600 162.165.67 323.050.33 421.034.20 152,140.70 268.893.50
RECREATION INSTRUCTION 189.417.00 74.179.53 115.237.47 166.976.26 62.983.41 103.992.85
AQUATICS 446.64200 158.092.55 288,549.45 411,688.61 163.505.03 248.183.58
PARKS/FACILITIES MANAGEMENT 326,214.00 112.434 62 213,779.38 293,642.66 108,232.70 185.409.96
ACTIVITY TOTAL 7,004,411.00 2.163.375.79 4,841.035.21 5.948,562.56 2.123.405.32 3.825.157.24
COMMUNITY DEVELOPMENT
PLANNING 2,920,013.00 721.720.73 2,198,292.27 2.218.620.09 836.868.16 1. 381. 751. 93
BUILDING SAFETY 3.205,667.00 1. 048 . 069 . 81 2,157.597.19 2.908.309.60 964.210.57 1.944,099.03
ENGINEERING 2.215.848.00 854,105.41 1. 361. 742.59 2.380.371.77 716.437.82 1. 663 . 933 . 95
ECONOMIC DEVELOPMENT 262.742.00 128,287.03 134.454.97 291.110.11 136.840.94 154.269.17
ACTIVITY TOTAL 8,604,270.00 2,752.182.98 5.852.087.02 7.798.411.57 2.654,357.49 5.144.054.08
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1.186.520.00 21. 935 38 1.164.584.62 606.778.83 67,935.54 538.843.29
COMMUNITY IMPROVEMENTS 261.044.00 7.876.44 253.167.56 780.954.81 580,040.36 200.914.45
PARKS 3.826.163.00 464.814.16 3.361.348.84 1. 037 . 007 .51 520.721. 01 516.286.50
STREET CONSTRC/IMPROVEMENTS 697.235.00 368.593.35 328.641.65 660.581.62 141.255.82 519.325.80
ACTI V ITY TOTAL 5,970.962.00 863.219.33 5.107,742.67 3.085.322.77 1. 309 . 952 . 73 1.775.370.04
TOTAL EXPENDITURES 51.196.285.00 11. 033.338.80 40.162,946.20 43.240.250.68 9.319.186.79 33,921. 063.89
EXCESS REVENUE (EXPENDITURES) (266.257.00) (124.006.65 ) (142,250.35) 3.040.035.81 1. 372.893.67 1.667.142.14
TRANSFERS IN FROM OTHER FUNDS 39.525.20 (39.525.20) 15.188.59 15,188.59
TRANSFERS OUT FROM OTHER FUNDS
REVENUES OVER(UNDER) EXPENDITURES (266.257.00) (84.481. 45) (181.775.55) 3,055.224.40 1.372.893.67 1. 682 . 330 . 73
,"",
THE CITY OF DUBLIN STATEMENT SHOWING bun\
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
S P E C I A L REV E N U E FUN D S
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
PROPERTY TAXES 119.960.00 119.960.00 115.763.98 115.763.98
SALES TAX/OTHER TAXES 426.421. 00 116.851. 67 309.569.33 443.195.51 104.111.15 339.084.36
FINES & FORFEITURES 177.000 00 66.297.61 110.702.39 190.869.24 55.876.26 134.992.98
USES/MONEY & PROPERTY 120.002.00 63.160.41 56.841. 59 108.314.70 21. 083.99 87.230.71
INTERGOVERNMENTAL FROM STATE 1. 084 . 313.00 650.389.14 433.923.86 1. 094.513.46 425.240.96 669.272.50
INTERGOVERNMENTAL FROM COUNTY 370.913.00 39.253.30 331.659.70 355.919.00 38.110.00 317.809.00
INTERGOVERNMENTAL FROM FEDERAL 482.198.00 1. 097 . 00 481.101. 00 122.330.00 3.376.79 118.953.21
CHARGES FOR SERVICES 1.462.058.00 1. 462 . 058 . 00 1.315.435.57 1. 315.435.57
OTHER SOURCES OF REVENUE 29.000.00 29.000.00 420.867.00 390.000.00 30.867.00
TOTAL REVENUE 4.271.865.00 937.049.13 3.334.815.87 4.167.208.46 1. 037 .799.15 3.129.409.31
*******EXPENDITURES*******
PUBLI C SAFETY:
POll CE 103.71000 103.710.00 105.670.43 105.670.43
TRAFFIC SIGNALS & STREET LTG 265.922.00 90.578.32 175.343.68 225.650.30 100.940.46 124.709.84
DISASTER PREPAREDNESS
FIRE SERVICES 276.973.00 78.390.10 198.582.90 267.350.23 2.600.00 264.850.23
ACTI V ITY TOTAL 646.605.00 168.96842 477.636.58 598.670.96 103.440.46 495.230.50
TRANSPORTATION:
STREET MAINTENANCE 379.294.00 47.104.73 332.189.27 335.939.86 58.651. 66 277.388.20
STREET LANDSCAPE MAINTENANCE 5.822.00 5.822.00 4.823.96 4.823.96
ACTI V ITY TOTAL 385.116.00 47.104.73 338.011.27 340.763.82 58.551. 66 282.212.16
HEALTH & WELFARE:
WASTE MANAGEMENT 1.570.978.00 12.242.62 1. 558 . 735 . 38 1.822.693.60 113.420.92 1. 709.272. 68
SOCIAL SERVICES 61. 804.00 10.768.21 51. 035.79 60.427.00 7.335.56 53.091. 44
HOUSING PROGRAMS
ACTIVITY TOTAL 1.632.782.00 23.010.83 1. 609.771.17 1.883.120.60 120.756.48 1.762.364.12
COMMUNITY DEVELOPMENT:
ENGINEERING 6.000.00 6.000.00 6.000.00 6.000.00
ACTI V ITY TOTAL 6.000.00 6.000.00 6.000.00 6.000.00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS
COMMUNITY PROJECTS 17.581. 00 17.681. 00 39.556.00 29.791. 00 9.765.00
PARKS 136.587.00 75.525.71 61. 061. 29 60.349.43 50.349.43
STREET CONSTRUCTION/IMPROVEMENT 1.204,569.00 27.839.86 1.176.729.14 1.257.617.38 514.507.26 743.110.12
ACTIVITY TOTAL 1. 358.737 00 103.36557 1.265.371.43 1.347.522.81 544.298.26 803.224.55
TOT A L EXPENDITURES 4.029,240.00 342.449,55 3.686.790.45 4.176.078.19 833.046.86 3.343.031. 33
EXCESS REVENUE (EXPENDITURES) 242.625.00 594.599.58 (351.974.58) (8.869.73) 204.752.29 (213.622.02)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS 21. 788.59 21. 788.59
REVENUES OVER (UNDER) EXPENDITURES 242.626.00 594.599.68 (351.974.58) (30.658.32) 204.752.29 (235.410.61)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
r
y O'r"'\
\.--.
SPECIAL ASS E SSM E N T FUN D S
CURRENT CURRENT PRIOR PR lOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
SPECIAL BENEFITS ASSESSMENTS 737.494.00 737.494.00 645.230.59 645.230.59
USES/MONEY & PROP-INTEREST 17.137.00 6.372.28 10.764.72 17.139.71 3.123,59 14.016.12
OTHER SOURCES OF REVENUE 9.700.00 9.700.00 5.603.48 2.578.84 3.024.64
TOTAL REVENUE 764.331. 00 6.372.28 757.958.72 667.973.78 5.702.43 662.271.35
*******EXPENDITURES*******
PUBLI C SAFETY:
TRAFFIC SIGNALS & STREET LIG 319.000.00 112.235.53 206.764.47 262.370.43 73.143.31 189.227.12
ACT! V ITY TOTAL 319.000.00 112.235.53 206.764.47 262.370.43 73.143.31 189.227.12
TRANS PORT A T! ON
PUBLI C WORKS 2.470.00 984.17 1. 485 . 83 2.095.50 564.51 1. 530 . 99
STREET TREE MAINTENANCE 31.173.00 5.807.46 25.365.54 19.407.11 3.656.73 15.750.38
STREET LANDSCAPE MAINTENANCE 404.790.00 95.891. 55 308.898.45 329.352.28 92.869.74 236.482.54
ACT! V ITY TOTAL 438.433.00 102.683.18 335.749.82 350.854.89 97.090.98 253.763.91
COMMUNITY DEVELOPMENT
ENGINEERING 13.100.00 358.50 12.741.50 11.357.60 11.357.60
ACT! V ITY TOTAL 13.100.00 358.50 12.741.50 11.357.60 11.357.60
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 18.106.69 86.79 18.019.90
STREET CONSTRUCTION/IMPRVMNT 75.000.00 75.000.00
ACT! V ITY TOTAL 93.106.69 86.79 93.019.90
TOT A L EXPENDITURES 770.533.00 215.277.21 555.255.79 717.689.61 181.678.68 536.010.93
EXCESS REVENUE (EXPENDITURES) (6.202.00) (208.904.93) 202.702.93 (49.715.83) (175.976.25) 126.260.42
REVENUES OVER (UNDER) EXPENDITURES (6.202.00) (208.904.93) 202.702.93 (49.715.83) (175.976.25) 126.260.42
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
\0
CAP I TAL IMP R 0 V E MEN T FUN D S
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUE********
USES/MONEY & PROP-INTEREST 1. 444.942.00 553.536.58 891. 405.42 1.286.165.31 211.307.96 1.074.857.35
OTHER SOURCES OF REVENUE 21. 267.707.00 6.339.748.27 14.927.958.73 17 .143.271.43 9.282.074.60 7.861.196.83
TOTAL REVENUE: 22.712.649.00 6.893.284.85 15.819.364.15 18.429.436.74 9.493.382.56 8.936.054.18
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 39.525.20 (39.525.20) 75.050.34 75.050.34
CITY ATTORNEY 52.25000 26.751. 06 25.498.94 56.509.63 10.192.90 46.316.73
ACTIVITY TOTAL 52.250.00 66.276.26 (14.02626) 131.559.97 10.192.90 121.367.07
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
HOUSING PROGRAMS 804.070.00 102.984.97 701.085.03 327.654.70 97.177.36 230.477.34
ACTI V ITY TOTAL 804.070.00 102.984.97 701.085.03 327.654.70 97.177 .36 230.477.34
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACTI V ITY TOTAL
COMMUNITY DEVELOPMENT
PLANNING
ACTI V ITY TOTAL
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 29.120.00 16.751.50 12.368.50 59.380.81 59.380.81
COMMUNITY IMPROVEMENTS
PARKS 1. 322 . 794 00 321. 515.64 1. 001. 278.36 9.102.130.25 2.578.174.65 6.523.955.60
STREET CONSTRUCTION/IMPROVEMENT 35.842.832.00 2.548.318.49 33.294.513.51 6.359.251.49 179.365.89 6.179.885.60
ACTI VITY TOTAL 37.194.746.00 2.886.585.63 34.308.160.37 15.520.762.55 2.757.540.54 12.763.222.01
TOT A L EXPENDITURES 38.051. 066.00 2.976.79646 35.074.26954 15.979.977.22 2.864.910.80 13.115.06642
EXCESS REVENUE (EXPENDITURES) (15.338.417.00) 3.916.488.39 (19.254.905.39) 2.456.059.52 6.628.471.76 (4.172.412.24)
TRANSFER IN FROM OTHER FUNDS 6.600.00 6.600.00
TRANSFERS OUT TO OTHER FUNDS 39.525.20 (39.525.20)
REVENUES OVER (UNDER) EXPENDITURES(15.338.417.00) 3.876.963.19 (19.215.380.19) 2.456.059.52 6.628.471.76 (4.172.412.24)
THE CITY OF DUBLIN STATEMENT SHOWING \ \ q \~?'\
'') -'
REVENUES VERSUS EXPENDITURES ....,~.,......
FOR THE. PERIOD
07/01/2006 THROUGH 11/30/2006
T R U S T / AGE N C Y FUN D
CURRENT CURRENT PRIOR PR lOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
SPECIAL ASSESSMENTS 242,044.14 242.04414
USES/MONEY & PROP-INTEREST 3,853.68 (3,853.68) 9,505.83 407.89 9,097.94
TOTAL REVENUE 3,853.68 (3.853.68) 251,549.97 407.89 251,142.08
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 230.503.00 187,007.50 43,495.50 231. 731. 25 183,498.75 48.232.50
ACTIVITY TOTAL 230.503.00 187,007.50 43,495.50 231,731.25 183,498.75 48,232.50
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
TOT A L EXPENDITURES 230.503.00 187,007.50 43,495.50 231,731.25 183,498.75 48.232.50
EXCESS REVENUE (EXPENDITURES) (230.503.00) (183,153.82) (47,349.18) 19,818.72 (183,090.86) 202.909.58
REVENUES OVER (UNDER) EXPENDITURES (230.503.00) (183.153.82) (47,349.18) 19,818.72 (183,090.86) 202,909.58
THE CITY OF DUBLIN STATEMENT SHOWING 12-
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
I N T ERN A L S E R V ICE FUN D S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
USES/MONEY & PROP-INTEREST 407.294.00 140.682.01 266.611.99 267.035.82 49.629.49 217.406.33
CHARGES FOR SERVICES 1. 784.731. 00 592.281.37 1.192.449.63 1. 790 . 982 . 80 747.343.79 1. 043 . 639 . 01
OTHER SOURCES OF REVENUE 19.800.00 19.800.00 939.048.36 14.525.00 924.523.36
TOTAL REVENUE 2.211.825.00 732.963.38 1. 478.861. 62 2.997.066.98 811.498.28 2.185.568.70
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 2.043.020.00 238.738.59 1.804,281.41 2,390,061.37 258.426.44 2,131. 634.93
ACTI V ITY TOTAL 2,043,020.00 238,738.59 1. 804,281. 41 2,390,061. 37 258,426.44 2,131. 634.93
PUBLIC SAFETY:
FIRE 46,269.84 46,269.84
ACTI V ITY TOTAL 46.269.84 46,269.84
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 2,043,020.00 238,738.59 1.804,281.41 2,436,331. 21 258,426.44 2,177,904.77
EXCESS REVENUE (EXPENDITURES) 168,805.00 494,224.79 (325,419.79) 560,735.77 553,071.84 7,663.93
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES 168,805.00 494,224.79 (325,419.79) 560,735.77 553,071.84 7,663.93
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2006 THROUGH 11/30/2006
E N T E R P R I S E
FUN D
CURRENT
BUDGET
PRIOR
FISCAL YEAR
CURRENT
ACTUAL
VARIANCE
********REVENUES********
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
********EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 20.00 20.00
FINANCE
ACT! V ITY TOTAL 20.00 20.00
PUBLI C SAFETY:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 20.00 20.00
EXCESS REVENUE (EXPENDITURES) (20.00) (20.00)
TRANSFERS IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES (20.00) (20.00)
PRIOR
Y.T.D.
, ..-'
\ ../
.
VARIANCE