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Home My WebLink About4.08 Financial Reports May 2007 CITY CLERK File # D~[2][Q]-~[l2] AGENDA STATEMENT CITY COUNCIL MEETING DATE: July 17, 2007 SUBJECT: Financial Reports for the Month of May 2007 Report Prepared by: Paul S. Rankin, Administrative Services ~ Director and Vivian Gong, Finance Manager ATTACHMENTS: 1. Year To Date (YTD) Revenues and Budget Comparison () J fI\v 2. YTD Expenditures and Budget Comparison ~:W '\\ (/VIII 3. Financial Statements for May 2007 RECOMMENDATIO:~ 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 May 2007. Consistent with prior reports, the focus will be on the General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. Analvsis of Mav 2007 Revenue and Expenditure Reports The May reports represent the reporting of revenues and expenditures for the first eleven months of the Fiscal Year, through May 31, 2007. 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 a significant amount of services provided to the City by the independent contractors, including Police and Fire Services. The trends noted in this report were also disclosed as part of the Preliminary Fiscal. Year 2007-2008 Budget adopted by the City Council in June. General Fund Revenues Total General Fund Revenues collected through May are more, based upon the percentage collected, than what occurred through the same period in the previous Fiscal Year. Through May 2007, the City had collected approximately 90% of the total budgeted General Fund Revenues, which was 5% more than what was 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. REVENUE YTD YTD DIFFERENCE May 2007 May 2006 2007 More / EXPLANATION (Less)Than 2006 Property Tax $18,501,619 $14,899,206 $ 3,602,413 Increases in assessed values as well as the elimination of ERAF III. There is also a timing difference in the Property Tax sharing between the City and County. The property tax revenue in 2006/07 is expected to exceed the budgeted amount. COPIES TO: G:\Monthly Financials\FY 06-07\May2007Revised.doc ITEM NO. Lf.~ Page lof3 YTD YTD DIFFERENCE Revenue May 2007 May 2006 2007 More / EXPLANATION (Less) than 2006 Sales Tax $12,309,054 $11,111,562 $1,197,492 The current amount reported is distorted due to a timing difference between the two years. In 2006 the City received its second in-lieu sales tax payment in June. In 2007 the payment was received in April and totaled $1.853 million. As previously reported total sales tax is expected to be below the budget estimate at year end. Real $426,145 $619,362 ($193,217) Fewer real estate transactions in the current year. Property Transfer Tax Transient $656,295 $588,109 $68,186 Higher occupancy rates are occurring in Fiscal Occupancy Year 2006-2007. Tax Franchise $1,712,614 $1,444,443 $268,171 All Gas, Electric, Waste, and Cable TV Taxes franchise taxes are above the level collected in 2006 due to higher consumptions and in accordance with the agreements. Licenses & $2,372,764 $2,847,900 ($475,136) Primary reflects a decline of building permits Permits activity due to a slower housing market Interest & $2,185,831 $1,765,165 $420,666 Reflects increases in interest rates and the Rentals availability of total funds invested. The reported amount for the prior year is overstated since interest revenue was not allocated to other funds on a monthly basis and there were year end adjustments for market value. In FY 2006-2007 interest is allocated between the funds on a monthly basis. Intergovern- $250,777 $895,539 ($644,762) In July 2005 there was a one-time repayment of mental $602,746 by the State of funds borrowed in FY 2003/04. Charges for $7,028,030 $4,702,008 $2,326,022 Consistent with previous reports. Significant Services portion of the change reflects a billing adjustment for prior years Fire services provided to the Santa Rita facility. There are also increases in Zoning and Subdivision fees, Plan Check and Inspection fees, and in Parks and Community Services fees. Other $902,271 $258,824 $643,447 Consistent with prior reports. One-time Revenues underground capital project reimbursements occurred in FY 2006-07. Page 2 of3 General Fund Expenditures Overall, through the month of May, expenditures in the General Fund totaled approximately $31.2 million and represented approximately 58% of the total budgeted expenditures in the General Fund. Of this amount, a total of approximately $2,402,000 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 May 2007 was lower than the amounts expended for the same period in the prior Fiscal Year. Through the end of May 2007, the City had expended 63% of the General Fund Operating Budget, which is 10% less than the percentage expended in July 2005 thru May 2006. A significant factor in the difference in total General Fund Operating Expenditures for Fire ($4,634,963 in 2007 vs. $6,622,441 in 2006). The difference relates to a timing difference in the payment of contract fire services for the third quarter. The prior year comparison included a full three quarters of expenditures for Fire Services. As discussed as part of the 2007/2008 Capital Improvement Plan (CIP) Update, some of the general fund Capital Projects have been delayed, which results in the percentage expended being less than budget. 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 Total General Fund Revenues 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 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 Total General Fund Revenues Date Printed: 612512007 8:34 AM j ~ Ll . FY 2006/07 . FY 2005/06 0% 60% 90% 120% I I I ~ 150% 30% 92% of Year Complete FY 2006/07 Budget %of FY 2005/06 % of Total for Budget YTD Actual FY 2005/06 106% 14,899,206 89% 81% 11,111,562 77% 60% 619,362 90% 96% 588,109 81% 89% 1,444,443 81% 82% 2,847,900 91% 107% 1,765,165 112% 16% 895,539 88% 104% 4,702,008 81% 74% 130,006 87% 45% 258,824 94% 90% 39,262,124 85% :r+-~-# 4.g 7}; 7)07 ATTACHMENT 1 FY 2006/07 YTD Actual 17,470,288 15,283,000 712,000 685,000 1,921,000 2,901,819 2,049,688 1,530,976 6,740,407 143,560 1,995,670 51,433,408 18,501,619 12,309,054 426,145 656,295 1,712,614 2,372,764 2,185,831 250,777 7,028,030 106,110 902,271 46,451,510 I c:;) (; /J City of Dublin 2006-2007 YTD Expenses and Budget Comparison For the Period Ending May 31, 2007 Total General Fund Expenses General Government Police Other Public Safety Transportation Health and Welfare Culture & Community Services Community Development Capital Improv. Projects Fire Ii FY 2006/07 Jl I II FY 2005/06 L-__ ~__ 0% 60% 80% 100% 120% 20% 40% 92% 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 5,736,778 4,490,097 78% 4,153,270 85% Police 12,175,438 5,924,462 49% 5,590,691 53% Fire 9,294,483 4,634,963 50% 6,622,441 74% Other Public Safety 473,856 245,963 52% 212,642 56% Transportation 2,057,857 1,567,203 76% 1,365,162 77% Health and Welfare 57,575 20,720 36% 15,000 63% Culture and Community Services 7,102,361 5,336,755 75% 4,860,984 82% Community Development 8,604,270 6,590,167 77% 6,547,015 84% Capital Improvement Projects 7,898,168 2,402,174 30% 1,985,725 64% Total General Fund Expenses 53,400,786 31,212,504 58% 31,352,930 72% General Fund Operating Expenses 45,502,618 28,810,330 63% 29,367,205 73% Date Printed: 6f25I2OO7 8:43 AM ATTACHMENT 2 3 tDJ /3 CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF MAY 2007 Prepared by The Finance Department June 25, 2007 ATTACHMENT 3 41/3 CITY OF DUBLI N BALANCE SHEET FOR THE PERIOD ENDING 31May2007 GENERAL SPECIAL SPECIAL CAPITAL TRUST I TOT A L S REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY--- FUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR ASSETS CASH (53.754.274 ) 4.628.543 678.475 36.158.304 183.451 02.105.501) (9.521.103) CASH WITH FISCAL AGENT 169.862 169.862 179.997 AMOUNT HELD IN ESCROW 1. 581. 500 1. 581. 500 4.177.500 INVESTMENTS AT COST 117.599.499 117.599.499 111. 016.992 RECEIVABLES: TAXES ACCOUNTS 1.499.678 52.884 1. 552 . 561 180.651 INTEREST 671.287 671.287 ASSESSMENTS DUE FROM OTHERS 1. 901. 086 1. 901. 086 2.206.558 INVENTORY AT COST PREPAID ITEMS 7.695 7.695 1.559 FIXED ASSETS LOANS RECEIVABLE 6.750.316 6.750.316 4.596.534 AMOUNT TO BE PROVIDED 1. 083.500 1. 083.500 1.213.500 TOTAL ASSETS 67.924.970 4.681. 427 678.475 44.490.119 1.436.813 119.211.805 114.052.189 LIABILITIES/FUNDEQUITY DEPOSITS FOR PRIVATE DEVEL (736.093) (20.000) (756.093) 091.911) DEPOSITS FOR AB1600 FEES (7.521) 0.010.229) 0.017.750) (937.763) DEPOSITS OTHERS (574.042) (574;042) (2.296.544) PAYABLES: ACCOUNTS (371.658) 00.183) (381.841) (592.922) INTEREST PAYROLL (2.835) (2.835) (605.985) DUE TO OTHERS (64.627) (7.488) o .893.598) (1. 965.713) (2.277.815) DEFERRED REVENUE 041.291) (2.363.862) (2.505.153) 027.768) DEBT INSTRUMENTS PAYABLE (1. 201. 000) (1. 201. 000) (1. 331. 000) TOTAL LIABILITIES 0.898.067) (7.488) (5.297.871) (1.201.000) (8.404.427) (8.361.707) FUND BALANCES (66.026.903) (4.673.938) (678.475) (39.192.248) (235.813)(110.807.378) (8B.791.355) TOTAL FUND E (66.026.903) (4.673.938) (678.475) (39.192.248) (235.813)(110.807.378) (88.791.355) TOTAL LIABILITIES/EQUITY (67.924.970) (4.681.427) (678.475) (44.490.119) (1.436.813)(119.211.805) (97.153.062) .5 '1. /3 CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD E~DING 31May2007 INTERNAL SERVICE FUNDS ENTERPRISE FIXED ASSETS GENERAL LONG FUND GROUP OF TERM DEBT ACCOUNTS ACCOUNT GROUP TOT A L S ---MEMORANDUM--- CURRENT PRIOR ASSETS CASH 11,776,989 11.776,989 10.183.344 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 3.966 3.966 FIXED ASSETS 49,264.248 338,623,896 387,888,144 383.667,186 LOANS RECEIVABLE AMOUNT TO BE PROVIDED 62,216.048 62,216,048 63,728,304 TOTAL ASSETS 61.045,203 338.623,896 62.216,048 461.885,147 457,578,835 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE (518,366) TOTAL LIABILITIES (518,366) FUND BALANCES (60.526,837) TOTAL FUND E (60,526.837) (62.216,048) (62,216.048) (62,734.414) (63.728,304) (62,734.414) (63.728,304) (399.150,733)(392,595,948) (399,150,733)(392.595,948) (338,623.896) (338,623,896) TOTAL LIABILITIES/EQUITY (61,045,203) (338,623,896) (62,216,048) (461,885,147)(456,324,252) c; 1 /3 THE .CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 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 *******REVENUES******* PROPERTY TAXES 17.470.288.00 18.501.618.60 (1.031.330.60) 16.775.905.94 14.899.205.55 1.876.700.39 SALES TAX 15.283.000.00 12.309.054.13 2.973.945.87 14.363.863.47 11 . 111. 562 . 10 3.252.301. 37 REAL PROPERTY TRANSFER TAX 712.000.00 426.145.06 285.854.94 690.404.35 619.361.87 71 . 042 . 48 HOTEL TRANSIENT OCCUPANCY TAX 685.000.00 656.294.91 28.705.09 727.611.60 588.108.57 139.503.03 FRANCHISE TAXES 1. 921. 000.00 1.712,613.80 208.386.20 1.789.355.75 1. 444 . 442 . 95 344.912.80 LICENSES & PERMITS 2.901.819.00 2.372 .764.11 529.054.89 3.142.223.22 2.847.899.86 294.323.36 FINES & FORFEITURES 143.560.00 106.110.40 37.449.60 149.467.45 130.005.64 19.461. 81 USE/MONEY & PROP-INTEREST 1.864.164.00 2.061. 003.89 (196.839.89) 1.447.812.35 1. 681. 946.79 (234.134.44) USE/MONEY & PROP-RENTALS 185.524.00 124.827.20 60.696.80 123.154.10 83.218.23 39.935.87 INTERGOVERNMENTAL 1.530.976.00 250.776.56 1.280.199.44 1.020.574.22 895.538.94 125.035.28 CHARGES FOR SERVICES 6.740 .407 . 00 7.028.029.69 (287.622.69) 5.774,668.80 4.702.007.65 1. 072 . 661.15 OTHER SOURCES OF REVENUE 1.995.670.00 902 .271. 36 1. 093.398. 64 275.245.24 258.824.22 16.421.02 TOTAL REVENUE 51.433.408.00 46.451.509.71 4.981. 898,29 46.280.286.49 39.262.122.37 7.018.164.12 *******EXPENDiTURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNC I L 362.356.00 283.338.59 79.017.41 246.713.83 223,058.49 23.655.34 CITY MANAGER 1. 045 .943. 00 916.080.83 129.862.17 960,957.13 823.794.76 137.162.37 CENTRAL SERVICES 454.214.00 352.413.81 101. 800 .19 429.560.48 374.405.13 55,155.35 CITY ATTORNEY 750.395.00 657.230.50 93.164.50 623.049.58 487.873.74 135.175.84 ADMIN SERVICES 1. 731. 461. 00 1.346.526.68 384.934.32 1. 526 .107 . 93 1. 350.461. 55 175.646.38 BUILDING MANAGEMENT 769.109.00 544.770.63 224.338.37 709.411.15 561. 076.38 148.334.77 INSURANCE COST CENTER 534.659.00 356.367.90 178.291.10 353,414.23 322.981. 61 . 30.432.62 ELECTIONS COST CENTER 21. 815.00 25.554.79 (3.739.79) 2,244.10 2.244.10 NON-DEPARTMENTAL 66.826.00 7.812.90 59.013.10 10.230.71 7.373.76 2.856.95 ACTIVITY TOTAL 5.736.778.00 4.490.096.63 1. 246.681. 37 4.861.689.14 4.153.269.52 708.419.62 PUBLIC SAFETY POLI C E 12.175.438.00 5.924.461.89 6.250.976.11 10.519.026.18 5.590.690.93 4.928.335.25 CROSSING GUARDS 88.511.00 65.295.00 23.216.00 79.558.58 61. 591. 31 17.967.27 ANIMAL CONTROL 255.100.00 116.402.22 138.697.78 225.853.07 95.414.29 130.438.78 TRAFFIC SIGNALS & STREET LIGHTIN 16.315.00 12.920.70 3.394.30 12.608.33 9.836.56 2.771. 77 DISASTER PREPAREDNESS 113.930.00 51. 345.20 62.584.80 59.513.44 45.799.48 13.713.96 FIRE SERVICES 9.294.483.00 4.634.962.74 4.659.520.26 8.896.548.07 6.622.441.11 2.274.106.96 ACTI V ITY TOTAL 21. 943.777 . 00 10.805.387.75 11.138.389.25 19.793.107.67 12.425.773.68 7.367.333.99 TRANSPORT A TI ON PUBLI C WORKS 975,320.00 774.645.64 200,674.36 783.632.70 664.034.81 119.597.89 STREET MAINTENANCE 33,440.00 7.467.59 25.972.41 30.314.00 172.50 30,141. 50 STREET SWEEPING 145.400.00 106.050.29 39.349.71 135.923.35 104.826.71 31. 096 . 64 STREET TREE MAINTENANCE 103.529.00 41.205.86 62.323.14 119,576.15 48.489.84 71. 086.31 STREET LANDSCAPING MAINTENAN 800.168.00 637.833.81 162.334.19 709.557.73 547.638.04 161. 919.69 ACTI V ITY TOTAL 2,057.857.00 1. 567 . 203 . 19 490,653.81 1. 779 , 003.93 1. 365 .161. 90 413.842.03 HEALTH & WELFARE WASTE MANAGEMENT 29.075.00 2.219.78 26.855.22 8.829.31 8.829.31 CHILD CARE 18.500.00 18,500.00 15.000.00 15,000.00 SOCIAL SERVICES 10,000.00 10.000.00 HOUSING PROGRAMS I c:r /3 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 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 57.575.00 20.719.78 36.855.22 23.829.31 15.000.00 8.829.31 CULTURE & LEISURE SERVICES LIBRARY SERVICES 832.317.00 602.965.64 229.351.36 618.993.45 470.473.48 148.519.97 CULTURAL ACTIVITIES 265.457.00 192.413.53 73.043.47 233.515.51 206.260.55 27.254.96 HERITAGE CENTER 192.777.00 157.098.55 35.678.45 158.806.33 128.760.68 30.045.65 DUBLIN CEMETERY 49.060.00 26.122.78 22.937.22 36.321. 70 24 .14Z. 03 12.179.67 PARK MAINTENANCE 1.852.674.00 1.135.897.31 716.776.69 1.390.353.67 1.016.814.44 373.539.23 COMMUN ITY TV 132.591. 00 125.921.00 6.670.00 63.060.91 62.165.58 895.33 RECREATION ADMIN 740.553.00 613.036.14 127.516.86 686.496.76 591. 615.44 94.881. 32 PLAYGROUNDS 280.851.00 214.807.19 66.043.81 243.464.19 200.344.51 43 . 119 .68 SHANNON CENTER 315.329.00 298.134.43 17.194.57 328.750.40 284.397.75 44.352.65 PRESCHOOL 121.504.00 89.445.31 32.058.69 108.039.36 93.703.55 14.335.81 TEENS PROGRAM 150.581. 00 113.615.59 36.965.41 143.225.92 119.874.27 23.351. 65 ADULT SPORTS 136.873.00 88.874.13 47.998.87 83.918.06 65.704.10 18.213.96 YOUTH SPORTS 170.700.00 160.555.23 10.144.77 142.237.92 132.631. 88 9.606.04 COMMUNITY GYM 43.969.00 33.981. 33 9.987.67 40.429.40 32.993.36 7.436.04 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 369.636.00 325.140.12 44.495.88 377.607.25 355.051.33 22.555.92 SENIOR CENTER 485.216.00 405.483.69 79.732.31 421.034.20 351.729.76 69.304.44 RECREATION INSTRUCTION 189.417.00 163.771.60 25.645.40 166.976.26 148.128.50 18.847.76 AQUATICS 446.642.00 322.367.96 124.274.04 411.688.61 321.735.38 89.953.23 PARKS/FACILITIES MANAGEMENT 326.214.00 267.123.14 59.090.86 293.642.66 254.457.25 39.185.41 ACTI V ITY TOTAL 7.102.361.00 5.336.754.67 1. 765.606.33 5.948.562.56 4.860.983.84 1. 087 . 578 . 72 COMMUNITY DEVELOPMENT PLANNING 2.920.013.00 1. 851.189 .12 1.068.823.88 2.218.620.09 1. 933.691. 83 284.928.26 BUILDING SAFETY 3.205.667.00 2.436.259.81 769.407.19 2.908.309.60 2.405.792.02 502.517.58 ENGINEERING 2.215.848.00 2.073.853.39 141. 994.61 2.380..371.77 1. 940 . 905 . 08 439.466.69 ECONOMIC DEVELOPMENT 262.742.00 228.864.49 33.877.51 291.110.11 266.626.36 24.483.75 ACTI V ITY TOTAL 8.604.270.00 6.590.166.81 2.014.103.19 7.798.411.57 6.547.015.29 1. 251. 396.28 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 1.198.578.00 269.050.56 929.527.44 606.778.83 222.642.88 384.135.95 COMMUNITY IMPROVEMENTS 202.544.00 35.726.22 166.817.78 780.954.81 632.548.02 148.406.79 PARKS 5.435.076.00 1. 791.127 . 53 3.643.948.47 1. 037 . 007 . 51 740.242.59 296.764.92 STREET CONSTRC/IMPROVEMENTS 1. 061. 970.00 306.269.88 755.700.12 660.581. 62 390.291.16 270.290.46 ACTI V ITY TOTAL 7.898.168.00 2.402.174.19 5.495.993.81 3.085.322.77 1. 985.724.65 1,099.598.12 TOTAL EXPENDITURES 53.400.786.00 31. 212.503.02 22.188.282.98 43.289.926.95 31. 352 . 928.88 11.936.998.07 EXCESS REVENUE (EXPENDITURES) (1.967.378.00) 15.239.006.69 (17.206.384.69) 2.990.359.54 7.909.193.49 (4.918.833.95) TRANSFERS IN FROM OTHER FUNDS 39.525.20 (39.525.20) 15.188.59 15.188.59 TRANSFERS OUT FROM OTHER FUNDS (23.505.65) 23.505.65 (23.505.65 ) 23.505.65 REVENUES OVER(UNDER) EXPENDITURES (1.967.378.00) 15.255.026.24 (17.222.404.24) 3.005.548.13 7.885.687.84 (4.880.139.71) g~ 13 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 S P E C I A L REV E N U E FUN D S CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** PROPERTY TAXES 119.960.00 110.168.80 9.791. 20 115.763.98 107.962.42 7.801.56 SALES TAX/OTHER TAXES 426.421.00 323.489.54 102.931.46 443.195.51 347.303.97 95.891. 54 FINES & FORFEITURES 177 . 000 . 00 171. 565.80 5.434.20 190.869.24 153.971.79 36.897.45 USES/MONEY & PROPERTY 120.002.00 162.115.69 (42.113.69) 108.314.70 68.613.05 39.701. 65 INTERGOVERNMENTAL FROM STATE 1.084.313.00 1. 039 . 611. 63 44.701. 37 1.094.513.46 869.807.30 224.706.16 INTERGOVERNMENTAL FROM COUNTY 370.913.00 246.832:60 124.080.40 355.919.00 193.390.00 162.529.00 INTERGOVERNMENTAL FROM FEDERAL 482.198.00 38.547.83 443.650.17 122.330.00 73.347.81 48.982.19 CHARGES FOR SERVICES 1. 462 . 058.00 1.349.179.08 112.878.92 1.315.435.57 1.253.048.16 62.387.41 OTHER SOURCES OF REVENUE 29.000.00 25.467.40 3.532.60 420.867.00 455.037.00 (34.170.00) TOTAL REVENUE 4.271.865.00 3.466.978.37 804.886.63 4.167.208.46 3.522.481. 50 644.726.96 *******EX PEND I TURES******* PUBLI C SAFETY: POLICE 103.710.00 100.420.70 3.289.30 105.670.43 105.396.95 273.48 TRAFFIC SIGNALS & STREET LTG 265.922.00 201. 408.84 64.513.16 225.650.30 182.297.48 43.352.82 DISASTER PREPAREDNESS FIRE SERVICES 276.973.00 181.355.86 95.617.14 267.350.23 252.934.23 14.416.00 ACTI V ITY TOTAL 646.605.00 483.185.40 163.419.60 598.670.96 540.628.66 58.042.30 TRANSPORTATION: STREET MAINTENANCE 379.294.00 179.829.79 199.464.21 335.939.86 262.899.58 73.040.28 STREET LANDSCAPE MAINTENANCE 5.822.00 7.563.43 0.741.43) 4.823.96 4.823.96 ACTIVITY TOTAL 385.116.00 187.393.22 197.722.78 340.763.82 267.723.54 73.040.28 HEALTH & WELFARE: WASTE MANAGEMENT 1. 575.838.00 1. 497 . 566 . 09 78.271.91 1. 822 .693.60 1.816.138.95 6.554.65 SOCIAL SERVICES 61. 804.00 43.491. 36 18.312.64 60.427..00 39.652.33 20.774.67 HOUSING PROGRAMS ACTI VITY TOTAL 1. 637 . 642 . 00 1.541.057.45 96.584.55 1. 883 .120 .60 1. 855 . 791. 28 27.329.32 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 17.581.00 39.556.00 29.791. 00 9.765.00 PARKS 136.587.00 75.525.71 61. 061. 29 50.349.43 416.57 49.932.86 STREET CONSTRUCTION/IMPROVEMENT 1. 204 . 569 . 00 84.521. 81 1.120.047.19 1.257.617.38 552.647.34 704.970.04 ACTI V ITY TOTAL 1. 358 . 737 .00 160.047.52 1.198.689.48 1.347.522.81 582.854.91 764.667.90 TOT A L EXPENDITURES 4.034.100.00 2.377.683.59 1.656.416.41 4.176.078.19 3.252.998.39 923.079.80 EXCESS REVENUE (EXPENDITURES) 237.765.00 1.089.294.78 (851.529.78) (8.869.73) 269.483. 11 (278.352.84) TRANSFER IN FROM OTHER FUNDS 0.097 . 00) 1.097.00 TRANSFERS OUT TO OTHER FUNDS 1. 097 . 00 (1. 097 . 00) 21.788.59 6.600.00 15.188.59 REVENUES OVER (UNDER) EXPENDITURES 237.765.00 1.089.294.78 (851.529.78) (30.658.32) 262.883.11 (293.541.43) 9' c;f /3 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 S P E C I A LAS S E SSM E N T FUN D S CURRENT BUDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR PRIOR Y.T.D. VARIANCE ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS 737.494.00 645.143.96 92,350.04 645.230.59 580.129.33 65.101.26 USES/MONEY & PROP-INTEREST 17,137.00 19,562.82 (2.425.82) 17.139.71 10,053.42 7.086.29 OTHER SOURCES OF REVENUE 9,700.00 3.219.91 6.480.09 5.603.48 5.603.48 TOTAL REVENUE 764.331. 00 667.926.69 96 .404.31 667.973.78 595.786.23 72.187.55 *******EXPENDITURES******* PUBLI C SAFETY: TRAFFIC SIGNALS & STREET LIG 319,000.00 268.088.28 50.911.72 262.370.43 207,399.27 54.971.16 ACTI V ITY TOTAL 319.000.00 268.088.28 . 50,911.72 262.370.43 207,399.27 54.971.16 TRANSPORT A TI ON PUBLI C WORKS 2.470.00 1.640,07 829.93 2,095.50 1. 836 .13 259.37 STREET TREE MAINTENANCE 31.173.00 10.485.57 20 .687.43 19,407.11 14.349.82 5.057.29 STREET LANDSCAPE MAINTENANCE 404.790.00 237.160.74 167,629.26 329.352.28 250,784.27 78.568.01 ACTI V ITY TOTAL 438.433.00 249.286.38 189,146.62 350,854.89 266.970.22 83,884.67 COMMUNITY DEVELOPMENT ENGINEERING 13,100.00 10.558.50 2.541. 50 11.357.60 11.357.60 ACTIVITY TOTAL 13,100.00 10.558,50 2.541.50 11.357.60 11.357 .60 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 18.106.69 18.106.69 STREET CONSTRUCTION/IMPRVMNT 75.000.00 75.000.00 ACTI V ITY TOTAL 93.106.69 93.106.69 TOT A L EXPENDITURES 770.533.00 527.933.16 242.599.84 717,689.61 578.833.78 138.855.83 EXCESS REVENUE (EXPENDITURES) (6,202.00) 139.993.53 046.195.53) (49.715.83) 16.952.45 (66.668.28) REVENUES OVER (UNDER) EXPENDITURES (6,202.00) 139.993.53 (146.195.53) (49.715.83) 16.952.45 (66.668.28) 10 ~ /3 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 CAP I TAL IMP R 0 V E MEN T FUN D S CURRENT BUDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR PRIOR Y.T.D. VARIANCE ********REVENUE******** USES/MONEY & PROP-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: 1.444.942.00 21. 267.707.00 22.712.649.00 1.714.076.41 (269.134.41) 1.286.165.31 787.428.16 7.220.315.03 14.047.391.97 17.143.271.43 13.391.843.12 8.934.391.44 13.778.257.56 18.429.436.74 14.179.271.28 498.737.15 3.751.428.31 4.250.165.46 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 39.525.20 (39.525.20) 75.050.34 75.050.34 CITY ATTORNEY 52.250.00 57.794.59 (5.544.59) 56.509.63 41. 952.47 14.557.16 ACTI V ITY TOTAL 52.250.00 97.319.79 (45.069.79) 131. 559.97 41. 952.47 89.607.50 PUBLI C SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS 864.070.00 274.690.91 589.379.09 327.654.70 236.922.48 90.732.22 ACTI V ITY TOTAL 864.070.00 274.690.91 589.379.09 327.654.70 236.922.48 90.732.22 CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTI V ITY TOTAL COMMUNITY DEVELOPMENT PLANNING ACTI V ITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 31. 220.00 16.751. 50 14.468.50 59.380.81 39.700.81 19.680.00 COMMUNITY IMPROVEMENTS PARKS 9.042.877.00 7.676.883.70 1. 365 . 993 . 3D 9.102.130.25 3.597.839.59 5.504.290.66 STREET CONSTRUCTION/IMPROVEMENT 33.106.780.00 3.988.269.26 29.118.510.74 5.109.251.49 1. 541.195 .18 3.568.056.31 ACTI V ITY TOTAL 42.180.877.00 11.681. 904.46 30.498.972.54 14.270.762.55 5.178.735.58 9.092.026.97 TOT A L EXPENDITURES 43.097.197.00 11.974.864.76 31.122.332.24 14.729.977.22 5.457.610.53 9.272.366.69 EXCESS REVENUE (EXPENDITURES) (20.384.548.00) (3.016.967.67)(17.367.580.33) 3.706.059.52 8.751.766.40 (5.045.706.88) TRANSFER IN FROM OTHER FUNDS 23.505.65 (23.505,65) 6.600.00 30.105.65 (23.505.65) TRANSFERS OUT TO OTHER FUNDS 39.525.20 (39.525.20) REVENUES OVER (UNDER) EXPENDITURES(20.384.548.00) (3.056.492.87)(17.328.055.13) 3 .7 06 . 059 . 52 8.751.766.40 (5.045.706.88) )} ~J3 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 T R U S T / AGE N C Y FUN 0 CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL ASSESSMENTS 182.466.78 082.466.78 ) 242.044.14 206.684.48 35.359.66 USES/MONEY & PROP-INTEREST 10.259.43 00.259.43) 9.505.83 5.659.36 3.846.47 TOTAL REVENUE 192.726.21 092.726.21) 251.549.97 212.343.84 39.206.13 *******EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 230.503.00 231.940.00 (1. 437 . 00) 231. 731. 25 230.506.25 1. 225 . 00 ACTIVITY TOTAL 230.503.00 231.940.00 0.437.00) 231.731.25 230.506.25 1. 225.00 PUBLI C SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS TOT A L EXPENDITURES 230.503.00 231.940.00 0.437.00) 231.731.25 230.506.25 1.225.00 EXCESS REVENUE (EXPENDITURES) (230.503.00) (39.213.79) 091.289.21) 19.818.72 08.162.41) 37.981.13 REVENUES OVER (UNDER) EXPENDITURES (230.503.00) (39.213.79) 091. 289.21) 19.818.72 08.162.41) 37.981.13 1~~L3 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES. FOR THE PERIOD 07/01/2006 THROUGH 05/31/2007 I N T ERN A L S E R V ICE FUN 0 S CURRENT BUDGET CURRENT ACTUAL VARIANCE PR lOR FISCAL YEAR PRIOR Y.T.D. VARIANCE ********REVENUES******** USES/MONEY & PROP-INTEREST 407.294.00 393.941. 27 13.352.73 267.035.82 172.855.73 94,180.09 CHARGES FOR SERVICES 1. 784,731. 00 1,635,080.20 149.650.80 1. 790,982,80 1.639.964.83 151. 017.97 OTHER SOURCES OF REVENUE 19.800.00 12,951. 05 6.848.95 939.048.36 31. 510.00 907,538,36 TOTAL REVENUE 2.211.825.00 2,041. 972. 52 169,852.48 2.997,066.98 1.844.330.56 1.152.736.42 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL 2.043,020.00 535.388.27 1. 507 . 631. 73 2,908.427.37 559,699.37 2,348.728.00, ACTI V!TY TOTAL 2.043.020,00 535,388.27 1. 507.631. 73 '2,908.427.37 559.699.37 2,348.728,00 PUBLIC SAFETY: FIRE 30.048.81 (30,048.81) ACTI V!TY TOTAL 30,048.81 (30,048.81) TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 2,043,020.00 535.388.27 1. 507,631. 73 2,908.427.37 589.748.18 2.318,679.19 EXCESS REVENUE (EXPENDITURES) 168,805.00 1. 506.584,25 (1.337,779.25) 88,639.61 1. 254 , 582 . 38 (1,165.942,77) TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES 168.805.00 1. 506,584.25 (1.337.779.25) 88.639.61 1. 254 , 582 . 38 (1.165.942.77) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2D06 THROUGH 05/31/2007 E N T E R P R I S E FUN D CURRENT BUDGET CURRENT ACTUAL VARIANCE PRIOR FISCAL YEAR ********REVENUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 20.00 20.00 FINANCE ACTI 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. 131'3 VARIANCE