HomeMy WebLinkAbout4.06 Budget Changes 07-08<~
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CITY CLERK
File # ^~~^~ -^2
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: October 7, 2008
SUBJECT:
ATTACHMENTS:
RECOMMENDATION:
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FINANCIAL STATEMENT:
Final Budget Changes For Fiscal Year 2007-2008
Report Prepared By: Paul S. Rankin, Administrative Services Dir.
Budget Change Forms
Approve the Budget Changes
See Report
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing the
final Comprehensive Annual Financial Report (CAFR) information for the Fiscal Year ending June 30, 2008. It
has been the City's past practice to have the City Council adopt year end adjustments prior to publishing the
CAFR. The Budget Changes have been incorporated in the Preliminary June Financial Statements.
City policies allow the City Manager to only make budget adjustments between line items which are within the
same activity (i.e. Department), using the same funding source. The City Manager is also authorized to make
limited transfers from the Contingent Reserve. The City Council must approve all other adjustments to
appropriations. It is important to note that these changes will not result in General Fund expenditures being in
excess of revenues.
Proposed Adjustments
Some of the adjustments discussed in this report were anticipated in the estimated actual information presented
in the Preliminary 2008-2009 Fiscal Year Budget and Financial Plan. Most of the adjustments relate to
situations where the total spending in a particular Activity (i.e. Department or Project) exceeded the total
budget. If a budget imbalance occurred between line items within the same Activity a formal budget change is
not required. The Staff Report will describe changes by both Fund and Program, beginning with the General
Fund.
GENERAL FUND (0011
General Government: Increase by $117,760
City Attorney Department (10300) requires a budget adjustment for two line items to balance the Legal Services
budget. The City is billed for Legal Services based on the actual hours expended. The General Legal Services
exceeded the budget, a portion of which was offset by fewer than budgeted expenditures in the employee benefit
line items. An additional appropriation of $28,160 for General Legal Services is required. In addition the
Reimbursable Legal Services line item requires a budget adjustment. This line item captures expenses for City
COPY TO:
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ITEM NO. '
G:\Audit\FY 07-08 Annual Audit\BudgetChangeFinal\ag_07_08~ear end budget_changes.doc
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Attorney time expended on Development Applications and any other reimbursable legal matters. The City
recovers these .costs from the applicant. During 2007/08 the level of activity was higher than originally
projected. An additional appropriation of $89,600 is necessary for the Legal Services -Reimbursable line item.
Public Safety: Increase by $161,523
The expenditures in Public Safety were impacted by Contract Service costs incurred in Police Services. Due to
the fact that some Department activities were completed at less than the budget this substantially reduced the
amount of additional appropriations required. In Fiscal Year 2007/2008 the City contribution to the City of
Livermore which coordinates the Horizon's Family Counseling Services exceeded what was estimated for the
Budget. An increase in General Contract Services is necessary in the amount of $18,340. In 2007/2008 the
State revised the funding formula for services related to Jail Booking fees. The State budgeted funds to
reimburse counties for a significant portion of the costs. No additional fees would be charged if the number of
booking transactions did not exceed the City base year amount and the budget was based on no fees being paid.
Based on the number of arrests and booking transactions an additional appropriation of $6,373 is required. The
final adjustment for Police Services relates to Sheriff's Department Contract Personnel Services. The amount of
the adjustment is $136,810. This reflects increases in staffing costs as well as overtime used to meet staffing
needs.
Capital Improvement Proiects: Increase by $144,789
Three capital projects funded by the General Fund incurred a budget variance. Project 96585 Annual Slurry
Seal Project had a small overrun of $87 associated with benefit charges incurred for inspection staff. Project
94052 Wildflower Planting Project requires an additional $990 based on the contract expenditures. Project
95465 Shannon Center incurred costs of $143,712 more than the budget. This is related to project timing as the
project will be incurring construction expenses in three different fiscal years and the amount budgeted for a
specific year can be different than the work performed.
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriation in the General Fund for all activities is $424,072. Even with these additional
expenditures, the budget will be balanced and General Fund revenues will exceed General Fund expenditures.
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue and Capital Project
Funds. The City financial records currently account for revenues and expenditures in over twenty different
Special Revenue and Capital Project Funds. These funds are used when there are special restrictions on the
expenditure of the funds and accounting for them separately provides a clear record for the auditors and for City
reporting purposes.
State COPS Grant Fund (202) Increase of $354
This fund is utilized for the State portion of Police related expenses associated with the Police bicycle patrol
unit. The small deviation represents interest revenue generated on the grant funds before the expenditures were
recorded. By expensing an additional $354 in this fund it will bring the balance to zero. An additional $354
appropriation is proposed for Police Personnel Services in this fund.
County Recycling Funds (224) Increase Street Landscape Maintenance by $370
MCE Corporation selected a location to utilize recycled rubberized bark chips in a landscape area. In addition
to promoting the use of recycled material this also has positive impacts on the planting area. The total cost of
these materials in the Recycling Fund exceeded the budget by $370.
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Community Development Block Grant Fund (CDBG) (209) Increase ADA Transition Project - (Sidewalk
Curb Ramps) by $73
The CDBG funds available for this project were $73 more than the amount recognized in the adopted budget.
The City used the $10,926 eligible for this project.
Proposition 1(b) Transportation Improvement Fund (241) Increase Dougherty Road -Houston Place to I-
580 Project by $3,972 .
The City received the first allocation of Proposition 1(b) funds in Fiscal Year 2007/2008. Pursuant to the
funding plan approved by the City Council and submitted to the State, these funds were to be used for the
Dougherty Road Project (#96582). This adjustment will assure that the funds including all accrued interest were
allocated and expended for authorized project expenses prior to June 30, 2008.
Housing In Lieu Fund (380) Increase by $109,035
The variance in this fund is due to higher than expected costs incurred in legal expenditures related to the City's
affordable housing programs. In addition, this fund incurred litigation expenditures associated with the
redevelopment of the Dublin Housing Authority Arroyo Vista project. All expenditures in this fund are funded
solely from housing in lieu fees received from development. The adjustment consists of $90,495 for housing
related litigation and $18,540 in general housing legal services. The total impact on this fund is additional
appropriations of $109,035.
ASSESSMENT DISTRICT FUNDS
Assessment District Funds are used to finance expenditures for specific maintenance activities in a clearly
defined geographic area. The parcels which benefit from these services are assessed for the cost of the
maintenance.
Citywide Street Lighting Fund (710) Increase by $32
The Citywide Street Light Assessment District covers most of the City west of Tassajara Road. The small
variance in this fund is due to higher than expected Legal Notice costs incurred as part of the Engineering
Budget (90300).
Stagecoach Road Maintenance Assessment Fund (711) Increase Street Tree Maintenance by $4,058
(Decrease) Landscape Maintenance
Contract Street Tree Maintenance (30400) exceeded the budgeted funds by $4,058. This is proposed to be
funded from budgetary savings in the contract services for "Landscape Maintenance" (30500), resulting in no
net increase in expenditures for this fund.
Dougherty Road Maintenance Assessment Fund (713) Increase Street Tree Maintenance by $1,169;
Street Landscape Maintenance by $598; and Engineering by $80 (Total for three departments = $1,847)
Contract Street Tree Maintenance (30400) exceeded the budgeted funds by $1,169. There were not any
budgetary savings in the contract services for "Landscape Maintenance" (30500). Landscape Maintenance
required an additional appropriation of $598 primarily due to larger than expected charges for water service. A
small variance of $80 in the Engineering Department Budget (90300) is due to higher than expected Legal
Notice costs.
Santa Rita Maintenance Assessment Fund (716) Increase Street Tree Maintenance by $1,220 (Decrease)
Landscape Maintenance And Increase Engineering Department By $152.
Contract Street Tree Maintenance (30400) exceeded the budgeted funds by $1,220. This is proposed to be
funded from budgetary savings in the contract services for "Landscape Maintenance" (30500). A small variance
of $152 in the Engineering Department Budget (90300) is due to higher than expected Legal Notice costs.
Page 3 of
East Dublin Street Lighting Fund (717) Increase by $111
The Citywide Street Light Assessment District covers most of the City east of Tassajara Road as well as a small
subdivision in the western hills. The small variance in this fund is due to higher than expected Legal Notice
costs incurred as part of the Engineering Budget (90300).
RECOMMENDATION
Attached are Budget Change forms which will allow for amendments to the budget consistent with this report.
Staff recommends that the City Council receive this report and authorize the Mayor to execute the attached
budget changes. This information will be reflected in the Final Comprehensive Annual Financial Report, which
is anticipated to be presented to the City Council later this year.
Page 4 of
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CITY OF DUBLIN
BUDGET CHANGE FORM FISCAL YEAR 2007/2008
CHANGE FORM #:
New Appropriations (City Council Approval Required): Budget Transfers:
x From Unappropriated Reserves Various Funds From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
x Between Departrnents (City Council Approval Required)
Other
DECREASE'BUDGETACCOUl1T AtilO1 VT 1NCEiEASE`BLrUCF;1' ACCOIiNr A'~~10LN1~
General Fund - Cl'1'Y A'1"fORNEY-
Name: Professional Services -General
Account: 001-10300-741-000 $28,160
' General Fund -CITY ATTORNEY-
Name: Prof. Svcs -Reimburseable
Account: 001-10300-741-000 $89,600
Affordable Housing Fund -CITY
ATTORNEY- Professional Services
Name: Litigation
Account: 380-10300-741-001 $90,495
Affordable Housing Fund- CITY
ATTORNEY- Professional Services
Name: Housing
Account: 380-10300-741-005 $18,540
General Fund- POLICE -Contract
Name: Services -General (Horizons Pgm)
Account: 001-20100-740-000 $18,340
General Fund- POLICE -Contract
Name: Services -Personnel
Account: 001-20100-740-001 $136 810
General Fund- Police -Contract
Name: Services -Booking Fees
Account: 001-20100-740-007 $6,373
.SEES/COPS Grant Fund -POLICE
Name: Contract Personnel
Account: 202-20100-740-001 $354
Stagecoach Road Assort Fund - ST
LANDSCAPE MAINTENANCE -
Contract Svcs Stagecoach Road Assort Fund - ST
TREE MAINTENANCE -Contract
Name: Svcs
711-30500-740-000 $4,058 Account: 711-30400-740-000 $4,058
Dougherty Rd Assort Fund - ST
Name: TREE MAINT -Contract Service
Account: 713-30400-740.000 $1,169
Santa Rita Assort Fund - ST
LANDSCAPE MAINTENANCE -
Contract Svcs
Santa Rita Assort Fund - ST TREE
Name: MAINT -Contract Svcs
716-30500-740-000 $1,220 Account: 716-30400-740-000 $1,220
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CITY OF DUBLIN ~ 3
BUDGET CHANGE FORM FISCAL YEAR 2007/2008
CHANGE FORM #:
New Appropriations (City Council Approval Required): Budget Transfers:
x From Unappropriated Reserves Various Funds From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
x Between Departments (City Council Approval Requited)
Other
DECREASE`BITDGETRCCOUNT AMOUNT INCREASE $UDGET ACCOUNT AMOUN'1
Measure D Fund - ST
LANDSCAPE MAINTENANCE -
Name: rovements
Account: 224-30500-750-050 $370
Dougherty Rd Assmt Fund -
LANDSCAPE MAINTENANCE -
Name: Water Service
Account: 713-30500-725-010 $598
Citywide St Light Assmt Fund -
Name: ENGINEERING -Legal Notice
Account: 710-90300-728.000 $32
Dougherty Rd. Landscape Assmt
Fund -ENGINEERING -Legal
Name: Notice
_
Account: 713-90300-728.000
$80
Santa Rita Assmt Fund -
Name: ENGINEERING - Le al Notice
Account 716-90300-728-000 $152
East Dublin St Light Assmt Fund -
Name: ENGINEERING - Le al Notice
Account: 717-90300-728-000 $111
Reason for Budget Change: To reflect budget changes to Operating Budget Departments proposed as part of the City's year
end adjustments to close the financial records for 2007/08 -per the report to the City Council 10/7/2008.
Fin Mgr / ASD:~~
Signature
City Manager:
Signature
Mayor:
Signature
Posted By:
Date: 1 I a Z~ O
Date:
'~s :lppro~°cd at the Cit}' Council b9eeun~~ on: 117. X008
Date:
Date:
Signature
CITY OF DUBLIN ~ Q
BUDGET CHANGE FORM FISCAL YEAR 2007/2008
CHANGE FORM #:
New Appropriations (City Council Approval Required): Budget Transfers:
x From Unappropriated Reserves Various Funds From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
DECREASE BUAGrT ACCOUNT' :UIOUYI' INCREASE`BUDGETRCCOUNT AMOUNT
General Fund: WILDFLOWER
PLANTING PROJECT- -
Name: Improvements
Account: 001-94052-750-050 $990
General Fund- SHANNON
CENTER RECONSTRUCTION
Name: PROJECT -Buildings
Account: 001-95465-750-030 $143 712
General Fund: SLURRY SEAL
Name: PROJECT - Grou Insurance
Account: 001-96585-702-005 $87
Community Development Block
Grant (CDBG) Fund- ADA
Name: Transition Project -Improvements
Account: 209-93917-750-050 $73
Proposition 1B Transportation
Fund -Dublin Blvd / Dougherty
Name: Road Project -Improvements
Account: 241-96852-750-050 $3,972
Reason for Budget Change: To reflect budget changes for Capital Projects proposed as part of the City's year end
adjustments to close the financial records for 2007/08 -per the report to the City Council 10/07/2008. p
Fin Mgr / ASD: a Date: 1 lr a ~
Signature.
City Manager:
Signature
Mayor:
Signature
Posted By:
Date:
:'~s _lppra~°ed at the City Cnuncil'~-letting on: 10/7/2008
Date:
Date:
Signature