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Home My WebLink About4.07 Prelim Fin Rpts July&Aug~~vfllU~~~ CITY CLERK 111 File # ^ 3^®®"~~ AGENDA STATEMENT ~ CITY COUNCIL MEETING DATE: October 21, 2008 (~. _ _ ttti SUBJECT: Preliminary Financial Reports for the Months of July and August 2008 Report Prepared by: Paul S. Rankin, Administrative Services Director and Vivian Gong, Finance Manager ATTACHMENTS:. 1. Period Ending July 31, 2008 a. YTD (Year To Date) Revenues and Budget Comparison b. YTD Expenditures and Budget Comparison c. July 31, 2008 Financial Statements 2. Period Ending August 31, 2008. a. YTD (Year To Date) Revenues and Budget Comparison b. YTD Expenditures and Budget Comparison c. August 31,2008. Financial Statements RECOMMENDATION: 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 months of July and August 2008. Consistent with past practice the first two months of activity are reported on an initial report, due to Staff resources required for year end reporting and audit tasks, which delays the release of the July data. Please note the Balance Sheet reports presented herein at this time are "Preliminary", since the results of changes to the fund, balance from the close of fiscal year 2007/2008 have yet been brought forward, pending auditor reviews. The changes will be reflected in the October 2008 reports which will be presented at a future meeting. 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. The analysis offered in this Agenda Report will also focus on the August data which is the most recent information available. Analysis of August 2008 Revenue and Expenditure Reports The August reports represent the reporting of revenues and expenditures for first two months of Fiscal Year 2008/2009 (July 1, 2008 through August 31, 2008). 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 outside independent ------------------------------------------------------------------------------------------------------------- COPIES TO: Page 1 of 3 ~• ~rJ G:\Monthly Financials~F'Y 08-09\Jul_Aug 2008.doc ITEM 1v0. ~/ contractors, including Police and Fire Services. Some services are billed on a quarterly basis and therefore, payment for the expenditures may have not been recorded. General Fund Revenues Total General Fund Revenues collected through August 2008 represented 4% of the budgeted amount, which was the same as the first two months of the previous Fiscal Year. The total General Fund revenue collected in 2008 was approximately $335,070 more than collected. in 2007. There were deviations in terms of dollars collected in several categories and the following summarizes some of the more significant deviations compared to the same reporting period in the prior year. It is important to note. that some of the deviations are the result of changes in timing or reporting changes to accommodate audit requirements. Summary of Significant General Fund Revenue Differences For Amounts Collected July -August 2007 vs. July -August 2008 REVENUE YTD YTD DIFFERENCE August August FY 08/09 More./ EXPLANATION 2007 2008 (Less) FY 07/08 Sales Tax/In- $ 261,411 $ 967,600 $ 706,189 .The difference is distorted due to: Lieu Sales Tax 1) Sales Tax: a required change made in September of last year. If the August 2007 amount had been presented on the same basis as the current year, the amount for 2007 would have been $987,500. Accounting for this adjustment would result in a negative variance of $19,900. The adopted 2008/2009 budget for Sales tax revenue, was lower than what was recorded in Fiscal Year 2007/08. Transient $ 77,369 $ 13,394 ($ 63,975) This variance is partially due to a timing Occupancy difference in when payments were received. Taxes ~ $47,725 was for the month, of August were receipted on the first business day in September. After accounting for this adjustment there would still be a negative variance of $16,250 due to lower occupancy rates. License and $ 378,20`1 $ 312,837 ($ 65,364) The variance largely reflects a decline in Permits building permits ($63,580) which was a trend that was expected with fiscal year 2008/09 adopted budget. Other decreases primarily related' to encroachment permits, and construction /demolition permits. \ Page 2 of 3 REVENUE YTD August 2007 YTD August 2008 DIFFERENCE FY 08/09 More / (Less) FY 07/08 EXPLANATION Charge for $ 919,238 $ 700,388 ($ 218,850) In the current year, decreases are primarily Services related to development activity including: Plan Checking and Inspection fees ($125,792); Annexation Charges ($161,000). The Annexation charges were aone-time fee collected in 2007. These decreases were partially offset by increases in the first two months in Zoning and Subdivision fees +$56,000 and various services provided for recreation and teen services +$12,000 General Fund Expenditures Overall, through the month of August, expenditures in the General Fund totaled approximately $2.6 million and represented .approximately 6% of the total budgeted expenditures in the General Fund. Of this amount, a total of approximately $6,351 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. A closer examination of only General Fund eratin Expenditures indicates that the activity through August 2008 was approximately $80,000 lower than the amounts expended for the same period in the prior Fiscal Year. Through the end of August 2008, the City had expended the same percentage (6%) of the General Fund Operating Budget, as was reported in the first two months of Fiscal Year 2007/2008. All expenditures are within the authorized budget: It is recommended that the City Council receive these reports as authorized by Section 41004 of the California Government Code. Page 3 of 3 City of Dublin 2008-2009 YTD Revenues and Budget Comparison c, Total General Fund Revenues Z ~o Property Taxes. ° 0% Sales Taxes 0 Z% Real Property Transfer Tax ° 0% Transient Occupancy Taxes ~ ~o Franchise Taxes Licenses and Permits l0% 14% Interest and Rentals ~°~ Intergovernmental from State 0 ~% -Charges for Services F~;;, 5% Fines and Forfeitures 0 %, 5% 1% Other Revenues 1 °~O 0% 30% 60% 90% 8% of Year Complete ^ FY 2008/09 FY 2007/08 120% 150%° FY 2008/09 FY 2008/09 % of FY 2007/0$ % of Total for Budget YTD Actual Budget YTD Actual FY 2007108 Property Taxes 22,920,050 0 0% 0 0% Sales Taxes 13,863,628 0 0% 261,411 2% Real Property Transfer Tax 322,000 0 0% 0 0% Transient Occupancy Taxes 796,000 0 0% 0 0% Franchise Taxes 2,237,700 0 0% 0 0% Licenses and Permits 2,304,675 228,653 10% 250,957 14% Interest and Rentals 2,555,078 58,815 2% 110,211 4°I° Intergovernmental 1,014,700 0 0% 3,083 0% Charges for Services 5,779,709 258,738 4% 360,418 5% Fines and Forfeitures 138,900 7,393 ~ 5% 8,055 5% Other Revenues 1,272,118 12,296 1% 5,546 1% Total General Fund Revenues 53,204,558 565,895 1 % 999;681 2% oe,e,,;~,e,,,~,,,,2ooe,,,o6AM ATTACHMENT 1A City of Dublin 2007-2008 YTD Expenses and Budget Comparison For the Period Ending July 31, 2008 Total General Fund 2% Expenses 2% 4% General Government ~ 9% 0 Police 1% ° Fire 0% I 0 Other Public Safety 1% Transportation 20;0 3 /o Health and Welfare ~ 0% 3% - Culture & Community 3% I Services 3% Community 3% Development 3% Capital Improv. 0% Projects 1% ` ~ FY 2008/09 FY 2007/08 0% 20% 40% 60% 80% 100% 120% 8% of Year Complete 2008/2009 Budget General Government 6,332,761 Police 13,542,747 Fire 10,053,362 Other Public Safety 652,838 Transportation 2,298.,841 Health and Welfare 65,425 Culture and Community Services 7,744,814 Community Development 7,031,306 Capital. Improvement Projects 9,518,588 Total General Fund Expenses 57,240,682 General Fund Operating Expenses 47,722,094 2008/2009 % of fY 2007/08 % of Total for YTD Actual Budget YTD Actual FY 2007/08 235,928 4%' 459,311 9% 77,927 1 % 76,402 1 24,062 0% 27,164 0% 2,618 0% 2,875 1 43,399 2% 53,487 3% 0 0% 1,490 3% 259,791 3% 241,787. 3% 220,574 3% 239,968 3% 1,188 0% 28,897 1 865,487 2% 1,131,381 2% 864,299 2% 1,102,484 2% °a,a~~,~:,o~~~ea:~PM ATTACHMENT 1B 3 ~a~ CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF JULY 2008 Prepared by The Finance Department September 19, 2008 ATTACHMENT 1C GENERAL SPECIAL SPECIAL REVENUE REVENUE ASSESSMENT FUNDS FUNDS FUNDS ASSETS CASH (59.241,533) 4,577,163 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST 126,179,436 RECEIVABLES: -TAXES ACCOUNTS 1,701,811 451,717 INTEREST 619,653 ASSESSMENTS DUE FROM OTHERS 5,076,657 INVENTORY AT COST PREPAID ITEMS 39,591 FIXED ASSETS LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS. 74,375,614 5.028,881 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL (528,156) DEPOSITS FOR A61600 FEES (1,821) DEPOSITS OTHERS (826,029) PAYABLES: ACCOUNTS (10,302,614) (567,255) INTEREST PAYROLL (7,557) DUE TO OTHERS (12,560) DEFERRED REVENUE (262,649) bEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (11,941,387) (567,255) FUND BALANCES (62,434,227) (4,461,626) TOTAL FUND E (62,434,227) (4,461,626) TOTAL LIABILITIES/EQUITY (74,375,614) (5,028.881) CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 31Ju12008 CAPITAL TRUST/ IMPROVEMENT AGENCY FUNDS FUND ~+ ~a6 TOTALS ---MEMORANDUM ONLY--- CURRENT PRIOR 668,000 47,286,932 197,003 (6;512,435) (7,975,359) 329,663 329,663 172,555 158.658 158,658 242.262 126.179,436 109.189.016 6.749 648 2,160,925 2,811,560 619,653 527.,736 5,076,657 5,337,791 39.59E 10.872 5.346.702 5,346.702 6,758,930 792,500 792.500 943,500 674,749 53.417,006 1,319.167 134,815,416 118,018,862 (11,808) (7,812) (447,060) (67,991) (2..262,321) (1,837,021) (5,970,768) (67,991) (10,536.790) (606,758) (42,880.216) (606,758) (42,880.216) (539,965) (841,559) (9,633) (1,099,949) (1,273,089) (695,046) (151,000) (13,351.181) (7,856-,987) (7,557) (55,816) (1,849.581) (2,464,224) (6,233.417) (3.844.311) (910,000) (910,000) (1,061,000) (1,061,000) (24,174,422) (17,918,893) (258,167)(110,640,994)(100,099,970) (258,167)(110,640,994)(100,099,970) (674,749) (53,417.006) (1,319.167)(134,815.416)(118,018,862) CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 31Ju12008 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG SERVICE FUND GROUP OF TERM. DEBT FUNDS ACCOUNTS ACCOUNT GROUP ASSETS CASH 7,313,437 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS 23.009 INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS 51,271,916 LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS 58.608,362 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR A61600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS (21;617) INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE. DEBT INSTRUMENTS PAYABLE (41•.302) TOTAL LIABILITIES .(62,919) FUND BALANCES (58.545,443) TOTAL FUND E (58.545,443) TOTAL LIABILITIES/EQUITY (58,608,362) 363,906.807 71,485,183 363,906,807 71,485,183 (71.485.183) (71,485,183) (363,906.807) (363.906.807) (363.906.807) (71,485,183) ~~ r~ TOTALS ---MEMORANDUM--- CURRENT PRIOR 7,313.437 6,551,183 23.009 2.310 3.966 415,178,723 399.631.407 71,485,183 61,719.086 494,000,353 467,907,952 (21,617) (23,405) (71,526.485) (61,948,543) (71,548,103) (61,971,948) (422.452,250)(405,936,004) (422,452,250)(405,936,004) (494,000,353)(467,907,952) ~ ~ ~ ~. THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *******REVENUES******* PROPERTY TAXES 22,920.050. 00 22,920,050. 00 .22,110,067 .68 22,110,067 .68 SALES TAX 13,863,628. 00 13.863,628. 00 14,118,517 .98 261,411. 31 13,857,106 .67 REAL PROPERTY TRANSFER TAX 322.000. 00 322,000. 00 493.175 .01 493.175 .01 HOTEL TRANSIENT OCCUPANCY TAX 796.000. 00 796,000. 00 789.397 .41 789.397 .41 FRANCHISE TAXES 2,237,700. 00 2,237,700. 00 2,221,929 .73 2,221,929 .73 LICENSES & PERMITS 2,304,675. 00 228,652.63 2,076.022. 37 1,784,643. 77 250,957. 31 1,533,686 .46 FINES & FORFEITURES 138,900. 00 7,393.33 131,506. 67 156.520. 17 8,054: 55 148.465 .62 USE/MONEY & PROP-INTEREST 2,336,137. 00 40,844.15 2,295,292. 85 2,620,128. 17 81,653. 67 2,538,474 .50 USE/MONEY & PROP-RENTALS 218,941. 00 17,971.34 200,969. 66 335,151. 45 28,557. 19 306,594 .26 INTERGOVERNMENTAL 1,014,.700. 00 1,014,700. 00 1.079,087 .97 3..083. 48 1.076.004 .49 CHARGES FOR SERVICES 5,779,709. 00 258,737.55 5,520,971. 45 6,580.956. 93 360,418. 30 6:220.538 .63 OTHER SOURCES OF REVENUE 1,272,118. 00 12,295.70 1,259,822. 30 855,353. 32 5,546. 29 849,807 .03 TOTAL REVENUE 53.204.558. 00 565,894.70 52,638,663. 30 53,.144,929. 59 999,682. 10 52,145,247 .49 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 292,096 .00 15,279. 08 276,816.92 262,987 .19 10,889. 44 252,097.75 CITY MANAGER 1,231,303 .00 61,699. 89 1,169,603 .11 1,052,588 .57 64.057. 54 988,531. 03 CENTRAL SERVICES 602,646 .00 23,987. 69 578;658 .31 495,825 .93 20,534. 75 475,291 .18 CITY ATTORNEY 714,979 .00 714,979 .00 733,479 .11 2.659. 45 730,819. 66 ADMIN SERVICES 1,865,327 .00 108,536. 35 1,756.790 .65 1,600,978 .71 106,143 .87 1,494,834. 84 BUILDING MANAGEMENT 881,409 .00 26,344. 88 855.064 .12 699,948 .45 12,788. 50. 687,159. 95 INSURANCE COST CENTER 527,781. .00 527,781 .00 386.652 .28 242,210. 00 144,442. 28 .ELECTIONS COST CENTER 106,120 .00 106,120 .00 1.124 .24 1,124. 24 NON-DEPARTMENTAL 111,100 .00 80. 00 111,020 .00 19.754 .72 27. 00 19.727. 72 ACTIVITY TOTAL 6,332,761. 00 235,927. 89 6,096,833 .11 5,253,339 .20 459,310. 55 4,794,028. 65 PUBLIC SAFETY POLICE 13,542.747. 00 77,927. 19 13,464,819 .81 12,720,342 .53 76,402. 19 12,643,940. 34 CROSSING GUARDS 100,622. 00 100,622 .00 97,662 .78 97,662.: 78 ANIMAL CONTROL 400,670. 00 400,670 .00 311,991 .99 311,991. 99 TRAFFIC SIGNALS & STREET LIGHTIN 13,845. 00 13.845. 00 12,023 .37 12,023. 37 DISASTER PREPAREDNESS 137.701. 00 2.617. 66 135.083. 34 92,050. 23 2,874. 62 89.175. 61 FIRE SERVICES 10,053,362 .00 24,062. 37 10,029,299. 63 9,430.762. 41 27.164. 21 9.403,598. 20 ACTIVITY TOTAL 24,248,947. 00 104,607. 22. 24,144,339. 78 22,664,833. 31 106.441. 02 .22.558,392. 29 TRANSPORTATION PUBLIC WORKS 1,144,148. 00 43,399. 36 1:100,748. 64 986,198. 88 53,436. 69 932,762. 19 STREET MAINTENANCE 34,921. 00 34,921. 00 462. 72 462. 72 STREET SWEEPING 145,605. 00 145,605. 00 134,374. 05 134;374. 05 STREET TREE MAINTENANCE 124,847. 00 124,847. 00 78,680. 52 78,680. 52 STREET LANDSCAPING MAINTENAN 849,320. 00 849.320. 00 817,367. 33 50. 19 817,317. 14 ACTIVITY TOTAL 2,298,841. 00 43,399. 36 2,255,441. 64 2,017,083. 50 53;486. 88 1.963:596. 62 HEALTH & WELFARE WASTE MANAGEMENT 7,390. 58 1,490. 00 5:900. 58 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 GENERAL REVENUE FUND 7~~~ CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D . VARIANCE CHILD CARE 18,500 .00 18.500 .00 18,500 .00 18,500.00 SOCIAL SERVICES 46,925 .00 46,925 .00 25.413 .00 25.413.00 HOUSING PROGRAMS ACTIVITY TOTAL 65,425 .00 65:425 .00 51,303 .58 1,490 .00 49.813.58 CULTURE & LEISURE SERVICES LIBRARY SERVICES 855,380 .00 855.380 .00 802,695. 43 802.695.43 CULTURAL ACTIVITIES 238,281 .00 15.720 .16 222,560 .84 217,296. 55 13;913 .53 203.383.02 HERITAGE CENTER 250.713 .00 9.521 .50 241,191 .50 234,222. 38 9.916 .19 224,306.19 DUBLIN CEMETERY 46.750 .00 46.750 .00- 36,692. 31 36,692.31 PARK MAINTENANCE 2.074,027 .00 270 .37 2.073,756 .63 1,943,588. 26 290 .64 1,943,297.62 COMMUNITY TV 78.445 .00 35,629 .91 42,815 .09 117,348. 36 14,866 .50 102,481.86 RECREATION ADMIN 766,613 .00 35,690 .90 730,922 .10 724,768. 91 42,221 .16 682,547.75 PLAYGROUNDS 389,872 .00 19,665 .28 370,206 .72 292,470. 16 18,773 .69 273,696.47 SHANNON CENTER 344,555 .00 13,221 .53 331,333 .47 276,775. 62 15,153. 42 261,622.20 PRESCHOOL 126,887 .00 5,389 .26 121,497 .74 108,501. 41 6,914. 81 101,586:60 TEENS PROGRAM 161,187 .00 7,171. 40 154,015 .60 124,796. 04 8,111. 81 116,684.23 ADULT SPORTS 187,182 .00 7,958. 50 179,223 .50 160,687. 23 4,740. 51 155,946.72 YOUTH SPORTS 238,806 .00 6,973. 03 231,832 .97 222,307. 17 4,827. 20 217,479.97 COMMUNITY GYM 47,937 .00 701. 23 47,235 .77 43,936. 22 291. 32 43.644.90 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 440,889 .00 13.733. 82 427.155 .18 403,148. 41 14,053. 60 389,094.81 SENIOR CENTER 604,477 .00 21,513. 23 582,963 .77 541,942. 56 21,441. 84 520,500.72 RECREATION INSTRUCTION 193,304 .00 7.548. 81 185,755 .19 183,565. 98 5,659. 33 177,906.65. AQUATICS 478,246 .00 42,017. 88 436,228 .12 458,574. 88 38,039. 10 420,535.78 PARKS/FACILITIES MANAGEMENT 221,263 .00 17,064. 56 204,198 .44 311.975. 20' 22:572. 38 289.402.82 ACTIVITY TOTAL 7,744,814 .00 259,791. 37 7,485.022 .63 7,205,293. 08 241.787. 03 6.963.506.05 COMMUNITY DEVELOPMENT PLANNING 2.714,357. 00 85,753. 29 2.628.603 .71 2,528,075. 91 89.039. 76 2,439.036.15 BUILDING SAFETY 2.241,503. 00 38,914. 21 2,202,588 .79 2,515,366. 57 45,569. 99 2.469.796.58 ENGINEERING 1.796,437 .00 76,866. 48 1.719,570 .52 2.062,382. 62 85,299. 54 . 1,977,083.08 ECONOMIC DEVELOPMENT 279,009. 00 19.040. 01 259.968. 99 255,829. 71 20,058. 30 235,771.41 ACTIVITY TOTAL 7,031,306. 00 220,573. 99 6,810,732. 01 7,361.654. 81 239.967. 59 7.121,687.22 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 1,648,032. 00 1:648,032. 00 384,619. 81 384,619.81 COMMUNITY IMPROVEMENTS 328,570. 00 165. 81 328,404. 19 218,057. 69 2.,220. 00 215,837.69 PARKS 5,881.201. 00 600. 60 5.880.600. 40 4,249,293. 53 26,677. 00 4,222,616.53 STREET CONSTRC/IMPROVEMENTS 1,670,680. 00 421. 55 1,670,258. 45 271,116. 67 271,116.67 ACTIVITY TOTAL 9,528,483. 00 1,187. 96 9,527,295. 04 5,123,087. 70 28,897. 00- 5,094,190.70 TOTAL EXPENDITURES 57,250,577. 00 865,487. 79 56,385;089. 21 49,676,595. 18 1,131,380. 07 48.545,215.11 EXCESS REVENUE (EXPENDITURES) (4,046,019. 00) (299,593. 09) (3.746,425. 91} 3,468,334. 41 (131,697. 97) 3,600,032.38 TRANSFERS IN FROM OTHER FUNDS 70,927. 77 70.927.77 TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES (4,046,019. 00) (299.593. 09) (3,746,425. 91) 3,539.262. 18 (131.697. 97) 3.670.960.15 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 SPECIAL REVENUE FUNDS: CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** ~ ~a~ PRIOR Y.T.D. VARIANCE PROPERTY TAXES 134,025.00 134.025.00 130,609.95 130.609.95 SALES TAX/OTHER TAXES 439.234.00 439.234.00 458,429.22 458.429.22 FINES & FORFEITURES 197,000.00 197.000.00 203.975.65 203.975.65 USES/MONEY & PROPERTY 134,360.00 2,840.80 131,519.20 196,387.20 5,959.82 190.427.38 INTERGOVERNMENTAL FROM STATE 1,509,854.00 1,509.854.00 1.639,303.16 (2,497.98) 1,641,801.14 INTERGOVERNMENTAL FROM COUNTY 366,575.00 366.575.00 359,383.45 359,383.45 INTERGOVERNMENTAL FROM FEDERAL 1.439,972.00. 1,439,972.00 353,538.54 353;538.54 CHARGES FOR SERVICES 1,615.400.00 1,615.400.00 1,497.236.92 1.497,236.92 OTHER SOURCES OF REVENUE 6.500.00 6.500.00 34,499.24 34.499.24 TOTAL REVENUE 5.842,920.00 2,840.80. 5.840.079.20 .4,873,363.33 3,461.84 4,869.901.49 *******EXPENDITURES******* PUBLIC SAFETY: POLICE 111,940.00 111,940.00 102.652.11 102,652.11 TRAFFIC SIGNALS & STREET LTG 306,670.00 2,083.37 304,586.63. 259.283.22 5.929.27 253,353.95. DISASTER PREPAREDNESS FIRE SERVICES 374,014.00 374,014.00 287,483.00 287,483.00 ACTIVITY TOTAL 792,624.00 2,083.37 790,540.63 649.418.33 5,929.27 643,489.06 TRANSPORTATION: STREET MAINTENANCE 387.651.00 387,651.00 271,408.11 271,408.11 STREET LANDSCAPE MAINTENANCE 6,407.67. 6,407.67 ACTIVITY TOTAL 387.651.00 387,651.00 277,815.78 277,815.78 HEALTH & WELFARE: WASTE MANAGEMENT 1,796.701.00 2,077.53. 1,794,623.47 1,602,667.69 2.782.43 1,599,885.26 SOCIAL SERVICES 59,708.00 59.708.00 52,944.65 52,944.65 HOUSING PROGRAMS ACTIVITY TOTAL 1.856,409.00 2,07T.53 1,854,.331.47 1,655,612.34 2.782.43 1.652,829.91 COMMUNITY DEVELOPMENT: ENGINEERING 6.000.00 6,000.00 6,000.00 6.000.00 ACTIVITY TOTAL 6,000.00 6,000.00 6.000.00 6.000.00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 10.926.00 10,926.00 COMMUNITY PROJECTS PARKS 187,732.00 187.732.00 61,729.05 61,729.05 STREET CONSTRUCTION/IMPROVEMENT 3,257,214.00 5,080.43 3.252.133.57 1,998,211.85 8,944.20 1,989,267.65 ACTIVITY TOTAL 3,444.946.00 5,080.43 3,439.865.57 2,070,866.90 8.944.20 2;061,922.70 T 0 T A L EXPENDITURES 6,487,630.00 9,241.33 6.478.388.67 4,659,713.35 17.655.90 4,642,057..45 EXCESS REVENUE (EXPENDITURES) (644,710.00) (6.400.53) (638.309.47) 213,649:98 (14,194.06) 227,844.04 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 77,527.77 77,527.77 REVENUES OVER (UNDER) EXPENDITURES (644,710.00) (6,400.53) (638.309.47) 136.122.21 (14,194.06) 150.316.27 THE CITY OF DUBLIN STATEMENT SHOWING ~ O`1CJ . REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 SPECIAL ASSESSMENT FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS 831,987.00 831.987.00 797,519.80 797,519.80 USES/MONEY & PROP-INTEREST 22,931.00 407.11 22,523.89 26.739.60 846.26 25.893.34 OTHER SOURCES OF REVENUE 5.000.00 5,000.00 578.00 578.00 TOTAL REVENUE 859,918.00 407.11 859,510.89 824,837.40 1,424:26 823.413.14 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG 362,960.00 362.960.00 315,699.72. 315.699.72 ACTIVITY TOTAL 362,960.00 362,960.00 315.699.72 315.699.72 TRANSPORTATION PUBLIC WORKS STREET TREE MAINTENANCE 40.430.00 40,430.00 72,355.91 72,355.91 STREET LANDSCAPE MAINTENANCE 410,969.00 410.969.00 352.276.33 352.276..33 ACTIVITY TOTAL 451,399.00 451.399.00 424.,632.24 424,632.24 COMMUNITY DEVELOPMENT ENGINEERING 16,135.00 16.135.00. 16,032.94 16,032.94 ACTIVITY TOTAL 16,135.00 16.135.00 16,032.94 16,032.94 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRUMNT ACTIVITY TOTAL T O T A L EXPENDITURES 830,494.00 830.494.00 756,364.90 756,364.90 EXCESS REVENUE (EXPENDITURES) 29,424.00 407.11 29,016.89. 68.472.50 1.424.26 67,048.24 REVENUES OVER (UNDER) EXPENDITURES 29.424.00 407.11 29,016.89 68.472.50 1,424.26 67.048.24 THE CITY OF DUBLIN STATEMENT SHOWING 1 D ~Ip REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 ********REVENUE******** USES OF MONEY & PROPERTY INVESTMENT INTEREST LOAN REPAYMENT-PRINCIPAL LOAN REPAYMENT-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL CITY ATTORNEY ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS ACTIVITY TOTAL CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING CAPI TAL IM PROVEMEN T FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE 1,427,074.00 28,810.24 1,398,263.76 1.749,574.46 50,150.66 1.699.423.80 1.500,000.00 1,500,000.00 90.000.00 90,000.00 11,037,971.00 247,233.85 10,790,737.15 18.305,363.71 738,140.75 17,567,222.96 12,465.045.00 276,044.09 12,189,000.91 21,644;938.17 788,291.41 20,856,646.76 189,900.00 189,900.00 . 180,373.31 189.900.00 156,534.86 189.900.00 336,908.17 180,373.31 156,534.86 336,908.17 3.942.094.00 21,154.06 3,920,939.94 951,.417.10 14,136.77 937.280.33 3:942.094.00 21,154.06 3,920,939.94 951,417.10 14,136.77 937.280.33 ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 14,864.00 14,864.00 29.278.01 29.278.01 COMMUNITY IMPROVEMENTS 250,000.00 250.000.00 PARKS 6,178,217.00 418 .60 6,177,798.40 4,509,205.57 11,604. 50 4,497,601.07 STREET CONSTRUCTION/IMPROVEMENT 19.480.135.00 9,924 .79 19,470,210.21 8,762.562.03 2.476.672. 11 6,285,889.92 ACTIVITY TOTAL 25,923.216.00 10.343 .39 25,912,872.61 13.407,852.01 2.488,276. 61 10,919,575.40 T 0 T A L EXPENDITURES 30,055.210.00 31,497 .45 30.023,712.55 14.589.370.88 2,502,413 .38 12,086,957.50 EXCESS REVENUE (EXPENDITURES) (17.590.165.00) 244,546 .64 (17.834,711.64). 7,055,567.29 (1,714.121. 97) 8..,769.689.26 TRANSFER IN FROM OTHER FUNDS 6,600.00 6,600.00 TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES(17,590,165.00) .244,546.64 (17.834,711.64) 7.062,167.29 (1.714.121.97) 8.776,289.26 THE CITY OF DUBLIN STATEMENT SHOWING II ~V~ REVENUES VERSUS EXPENDITURES FOR THE PERIOD ' 07/01/2008 THROUGH 07/31/2008. TRUSTlAGENCY FUND- CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL - ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES 202,985.34 202.985.34 120.06 (120.06) .(201.809.72) 301.76 (202.111.48) 4T,422.28 (4T,422.28) 517,841,22 301.76 517,539.46 236.480.04 236,480.04 20.317.79 (20.317.79) 446.924.16 446,924.16 20.317.79 (20.317.79) 446,924.16 446.924.16 21.104.49 (21,104.49) 70,917.06 301.76 70,615.30 21.104.49 (21.104.49) 70,917.06 301.76 70,615.30 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31/2008 INTERNAL SERVICE FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: la~,a PRIOR Y.T.D. VARIANCE 260.403.00 4,457.21 255,945.79 286.586.. 87 8.975.03. 277,611. 84 1,125.184.00 158,070.37 967,113.63 1,968..529. 47 114.956.77 1.853,572. 70 36.000.00 20,317.79 15.682.21 5,259,344. 46 5.259.344. 46 1,421.587.00 182,845:37 1,238.741.63 7,514,460. 80 ].23,931.80 7.390,529. 00 3,839.554.00 61,804.87 3,777,749.13 3.284,436. 38 3,839.554.00 61,804.87 3,777,749.13 3.284,436. 38 T O T A L EXPENDITURES 3,839,554.00 EXCESS REVENUE (EXPENDITURES) (2,417,967.00) TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 61,804.87 3,777,749.13 3,284,436.38 121.040.50 (2,539.007.50) 4..230,024.42 30,983.94 3,253,452.44 30,983.94 3,253,452.44 30,983.94 3.253.452.44 92,947.86. 4,137,076.56 REVENUES OVER (UNDER) EXPENDITURES (2,417,967.00) 121,040.50 (2.539.007.50) 4,230,024.42 92.947.86 4,137,076.56 I THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 07/31!2008 EN TERPRISE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 20.00 20.00 FINANCE ACTIVITY TOTAL 20.00 20.00 PUBLIC SAFETY: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T 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) City of Dublin 2008-2009 YTD Revenues and Budget Comparison Total General Fund Revenues 4% ~„~ 4% ° ;, Property. Taxes 0% 0 Sales Taxes 2 ~ /° Real Property Transfer Tax 9 ~3% 0 Transient Occupancy Taxes 2 10% Franchise Taxes ° '~ 4~° Licenses and Permits ~ ~ 4%0 _- ~ 21 /° Interest and Rentals ~ 9° ° _81 ° Intergovernmental from State Z ~o Charges for Services 12°0° 14 /o Fines and Forfeitures ~ 11°% 10 /o 2% Other Revenues 2% ~ FY 2008/09 FY 2007/08 0% 30% 60% 90% 120% 150% 17% of Year Complete FY 2008109 FY.2008/09 % of FY 2007/08 Budget YTD Actual Budget YTD Actual Property Taxes 22,920,050 0 0% 0 Sales Taxes 13,863,628 967,600 7°l0 261,411 Real Property Transfer Tax 322,000 43,204 13% 44,077 Transient Occupancy Taxes 796,000 13,394 2% 77,369 Franchise Taxes 2,237,700 65,833 3% 87,476 Licenses and Permits 2,304,675. 312,837 14% 378,201 Interest and Rentals 2,555,078 218,573 9% 223,558 Intergovernmental 1-,014,700 16,737. 2% 22,176 Charges for Services 5,779,709 700,388 12% 919,238 Fines and Forfeitures 138,900 14,973 11% 15,000 Other Revenues 1,272,118 30,255 2% 20,218 Total General Fund Revenues 53,204,558 2,383,794 4% .2,048,724 of Total for FY 2007/08 0% 2% 9% 10% 4°l0 21% $% 2% 14% 10% 2% 4% oa,ep~;~~e,,,o„3,ZOOe,,,,,AM ATTACHMENT 2A i~ City of Dublin 2007-2008 YTD Expenses and Budget Comparison For the Period Ending August 31, 2008 Total General Fund Expenses General Government Police Fire Other Public Safety Transportation Health and Welfare Culture & Community Services Community Development Capital Improv. Projects ^ FY 2008/09 FY 2007/08 0% 20% 40% 60% 80% 100% 120% 17% of Year Complete ~5% s% 12° ~1 1% 1% 1% 1% 1% 2% 6% 6% 0% --.~ 7% 10% 10% ~11% J12° 0% 2% 2008/2009 2008/2009 % of FY 2007/08 % of Total for Budget YTD Actual .Budget YTD Actual FY 2007/08 General Government 6,332,761 754,695 12% 788,533 15% Police 13,542,747 185,297 1 % 178,583 1 Fire 10,053,362 62,096 1 % 61,991 1 Other Public Safety 652,838 7,116 1% 7,865 2% Transportation 2,298,841 128,754 6% 125,437 6% Health and Welfare 65,425 0 0% 3,471 7% Culture and Community Services 7,744,814 741,390 10% 690,591 10% Community Development 7,031,306 746,964 11% 850,324 12% Capital Improvement Projects 9,518,588 6,351 0% 92,816 2% Total General Fund Expenses 57,240,682 2,632,663 5% 2,799,611 6% General Fund Operating Expenses 47,722,094. 2.,626,312 6% 2,706,795 6% °~a~~,~:,og~<:z4PM ATTACHMENT 2B. i~~a6 CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF AUGUST 2008 Prepared by The Finance Department September 19, 2008 ATTACHMENT 2C CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 31Aug2008 GENERAL SPECIAL SPECIAL CAPITAL TRUST/ REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY FUNDS FUNDS FUNDS FUNDS FUND ASSETS CASH (59,675,060) 4,165,951 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST 117,048,694 RECEIVABLES: TAXES ACCOUNTS 1,228,795 441,431 INTEREST 619,653 ASSESSMENTS DUE FROM OTHERS 5,051,119 INVENTORY AT COST PREPAID ITEMS 1,855 FIXED ASSETS LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS 64,275,055 4,607.382 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL (271,308) DEPOSITS FOR A61600 FEES (1,821) DEPOSITS OTHERS (914,288) PAYABLES: ACCOUNTS (334,239) (32,289) INTEREST PAYROLL (2,740) DUE TO OTHERS (12,560) DEFERRED REVENUE f253.148) DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (1,790,104) (32,289) FUND BALANCES (62,484,950) (4.575,093) TOTAL FUND E (62,484,950) (4,575,093) TOTAL LIABILITIES/EQUITY (64.275,055) (4,607.382) ~7°~al TOTALS ---MEMORANDUM ONLY--- CURRENT PRIOR 573.464 45,329.361 (6,001) (9,612,285) (5.995,994) 179,139 179,139 173,246 158,658 158,658- 148.220 117,048,694 99.673,523 130 1,670,355 1,607,661 619,653 573,797 5.051.119 5,314,101 1,855 7,340 5,346,702 5,346,702 6,758.930 792,500 792.500 943,500 573.464 51.484,293 965,637 121.905.832 109,204,325 (11.808) (283,116) (605.255) (7,812) (9,633) (1,099.949) (447,060) (1,361,348) (628.097) (402.261) (768.789) (844,833) (2,740) (91.885) (1,837,021) (1,849,581) (1.857,981) (5,996.145) (6.249,293) {3,835,967) (910.000) (910,000) (1,061.000) {8,702.107) (910.000).(11,434,501) (10.024,967) (573.464) (42,782.186) (55.637)(110,471,331) (99.179.358) (573,464) (42,782.186) (55.637)(110.471.331) (99,179,358) (573.464) (51.484.293) (965,637)(121.905,832)(109,204,325) CITY OF DUBLIN BAL ANCE SHEET FOR THE PERIOD ENDING 31Aug2008 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG SERVICE FUND GROUP OF TERM DEBT FUNDS ACCOUNTS ACCOUNT GROUP ASSETS CASH 7.363,491 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS 40,636 INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS 51,271,916 363,906,807 LOANS RECEIVABLE AMOUNT TO BE PROVIDED 71,485,183 TOTAL ASSETS 58,676,042 363.906,807 71,485,183 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR A61600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE (84,467) (71.485,183) TOTAL LIABILITIES (84.467) (71,485.183) FUND BALANCES (58,591,575) (363,906,807) TOTAL FUND E (58,591,575) (363.906,807) TOTAL LIABILITIES/EQUITY (58.676,042) (363.906,807) (71,485,183) I s~a6 T O T At S ---MEMORANDUM--- CURRENT PRIOR 7,363,491 6,593,593 40.636 3,966 415,178,723 399,631,407 71,485.183 61,719,086 494,068,033 467.948.052 (71,569,650) (61,948,543) (71,569,650) (61.948,543) (422,498.383)(405.999,509) (422,498.383)(405.999.509) (494,068.033)(467,948.-052) THE CITY OF DUBLIN STATEMENT SHOWING ~~ ~.)-T,; REVENUES VERSUS EXPENDITURES // "`~{,' FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *******REVENUES******* PROPERTY TAXES 22,920,050. 00 22,920,050 .00 22,110,067.68 22,110,067 .68 SALES TAX 13,863,628 :00 967.600. 00 12,896,028 .00 14,118,517.98 261,411. 31 13,857,106 .67 REAL PROPERTY TRANSFER TAX 322,000. 00 43,204. 15 278,795 .85 493,175.01 44,077. 28 449,097 .73 HOTEL TRANSIENT OCCUPANCY TAX. 796,000. 00 13.394. 00 782,606 .0.0 789,397:41 77,368. 68 712.028 .73 FRANCHISE TAXES 2,237,700. 00 65.832. 87 2,171,867 .13 2,221,929.73 87,476. 39 2,134,453 .34 LICENSES & PERMITS 2,304,675. 00 312.837. 07 1,991,837 .93 1,784,643.77 378,201. 40 1,406,442 .37 FINES & FORFEITURES 138,900. 00 14,972. 75. 123,927 .25 156,520.17 14,999. 99 141,520 .18 USE/MONEY & PROP-INTEREST 2,336,137. 00 178.174. 68 2,157,962 .32 2,620,128.17 165,626. 86 2.454,501 .31 USE/MONEY & PROP-RENTALS 218,941. 00 40,398. 26 178,542 .74 335,151.45 57,930. 71 277,220 .74 INTERGOVERNMENTAL 1,014,700. 00 16,737. 35 997,962 .65 1,079,087.97 22,175. 61 1,056,912 .36 CHARGES FOR SERVICES 5,779,709. 00 700,387. 95 5.079,321 .05 6.580,956.93 919,237. 65 5,661.719 .28 OTHER SOURCES OF REVENUE 1,272.118. 00 30,255. 15 1.241,862 .85 855,353.32 20,218. 35 835,134 :97 TOTAL REVENUE b3,204,558. 00 2.383,794. 23 50.820.763 .77 53,144.929.59 2,048,724. 23 51,096,205 .36 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES CITY COUNCIL 292,096. 00 39.917 .02 252,178 :98 262.987. 19 38,442 .93 224,544 .26 CITY MANAGER 1,231,303. 00 143,252 .98 1.088.050 :02 1,052,588 .57 149,906 .84 902,681 .73 CENTRAL SERVICES 602,646. 00 60.373 .95 542.272 .05 495,825. 93 62,061 .83 433.764 .10. CITY ATTORNEY 714,979. 00 714,979 .00 733,479. 11 5,371 .66 728,107 .45 ADMIN SERVICES 1,865,327. 00 264,008. 87 1.601.318 .13 1,600,978. 71 235,277 .01 1,365.701 .70 BUILDING MANAGEMENT 881,409. 00 44,343 .93 837.065 .07 699,948. 45 54,075 .81 645,872 .64 INSURANCE COST CENTER 527,781. 00 201,921. 00 325,860 .00 386,652. 28 242,308. 00 144.344 .28 ELECTIONS COST CENTER 106,120. 00 70. 00 106.050 .00 1.124. 24 1.124. 24 NON-DEPARTMENTAL 111.100. 00 807. 56 110,292 .44 19,754. 72 1,089. 04 18.665 .68 ACTIVITY TOTAL 6,332.761. 00 754,695. 31 5,578,065 .69 5.253;339. 20 788.533. 12 4,464.806. 08 PUBLIC SAFETY POLICE 13,542,747. 00 185,297. 40 13,357,449 .60 12,720.342. .53 178,582. 92 12,541,759. 61 CROSSING GUARDS 100,622. 00 560. 25 100.061 .75 97.662. 78 448. 20 97,214.. 58 ANIMAL CONTROL 400,670. 00 400;670 .00 311,991. 99 311,991. 99 TRAFFIC SIGNALS & STREET LIGHTIN 13,845. 00 536. 27 13,308 .73 12,023. 37 1,057. 71 10.965. 66 DISASTER PREPAREDNESS 137,701. 00 6.019. 63 131,681 .37 92,050. 23 6,359. 02 85.691. 21 FIRE SERVICES 10,053,362. 00 61,806. 93 9,991,555 .07 9,430,762. 41 61,990. 70 9.368.771. 71 ACTIVITY TOTAL 24,248,947. 00 254,220. 48 23,994,726 .52 22,664,833: 31 248.438. 55 22,416.394. 76 TRANSPORTATION PUBLIC WORKS 1,144,148. 00 115,952. 14 1,028,195. 86 986,198. 88 123.192. 50 863,006. 38 STREET MAINTENANCE 34,921. 00 34,921. 00 462. 72 462. 72 STREET SWEEPING 145.605. 00 145,605. 00 134,374. 05 '134,374. 05 STREET TREE MAINTENANCE .124,847. 00. 124,847. 00 78,680. 52 78,680: 52 STREET LANDSCAPING MAINTENAN 849,320. 00 12,802. 09 '836.517. 91 817,367. 33 2,244. 05 . 815.123. 28 ACTIVITY TOTAL 2,298.841. 00 128,754. 23 2,170,086. 77 2,017,083. 50 125,436. 55 1.891,646. 95 HEALTH & WELFARE WASTE MANAGEMENT 7,390. 58 3.470. 58 3.920. 00 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 GENERAL REVENUE FUND CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR CHILD CARE 18,500 .00 SOCIAL SERVICES 46.925 .00 HOUSING PROGRAMS ACTIVITY TOTAL 65.425 .00 CULTURE & LEISURE SERVICES LIBRARY SERVICES 855,380 .00 CULTURAL ACTIVITIES 238.281 .00 HERITAGE CENTER 250,713 .00 DUBLIN CEMETERY 46,750 .00 PARK MAINTENANCE 2,074,027 .00 COMMUNITY TV 78,445 .00 RECREATION ADMIN 766.613 .00 PLAYGROUNDS 389,872 .00 SHANNON CENTER 344,555 .00 PRESCHOOL 126,887 :00 TEENS PROGRAM 161,187 .00 ADULT SPORTS 187,182 .00 YOUTH SPORTS 238,806 .00 COMMUNITY GYM 47,937 .00 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 440,889 .00 SENIOR CENTER 604,477 .00 RECREATION INSTRUCTION 193,304 .00 AQUATICS 478,246 .00 PARKS/FACILITIES MANAGEMENT 221,263 .00 ACTIVITY TOTAL 7,744,814 .00 COMMUNITY DEVELOPMENT PLANNING 2,714,357 .00 BUILDING SAFETY 2.241,503. 00 ENGINEERING 1.796.437. 00 ECONOMIC DEVELOPMENT 279,009. 00 ACTIVITY TOTAL 7,031,306. 00 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 1,648,032. 00 COMMUNITY IMPROVEMENTS 328.570. 00 PARKS 5.881,201. 00 STREET CONSTRC/IMPROVEMENTS 1.670,680. 00 ACTIVITY TOTAL 9,528,483. 00 TOTAL EXPENDITURES 57,250.577. 00 EXCESS REVENUE (EXPENDITURES) (4,046,019. 00) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES (4,046,019. 00) 18,500.00 18,500.00 46,925.00 25;413.00 ~~ ~a~ PRIOR Y.T.D. VARIANCE 18,500.00 25,413.00 65,425 .00 51,303 .58 3,470. 58 47,833.00 2,895. 78 852,484 .22 802,695 .43 2,259. 85 800,435.58 49,224. 26 189,056 .74 217,296 .55 56,046. 38 161,250.17 24,111. 75 226,601 .25 234,222 .38 36,016. 23 198,206.15 278. 01 46,471 :99 36.692 .31 36,692.31 48.594. 22 2,025,432 .78 1;943,588 .26 10,622. 39 1.932,965.87 35,704. 91 42,?40 .09 117,348 .36 14,941. 50 102,406.86 104,723. 48 661,889 .52 724,768 .91 _104,081. 39 620,687.52 50,050. 08 339,821 .92 292,470 .16 49,800. 78 242,669.38. 37,715.. 16 306.839 .84 276,775 .62 45,598. 69 ..231,176.93 15.438. 70 111,448 .30 108,501 .41 14.326. 99 94,174.42 18,499. 48. 142,687 .52 124,796 .04 20,341. 80 104,454.24 20,571. 70 166,610 .30 160,687 :23 .13,965. 78 146,721.45 40.839. 52. 197,966 .48 222,307 .17 26,357. 43 195,949.74 968. 07 46.968 .93 43,936 .22 1,714. 45 42,221.77 33,623. 65 407.265 .35 403,148 .41 57,468. 12 345,680.29 60.560. 90 543,916 .10 541,942 .56 61,130. 87 480,811.69 39.956. 04 153,347 .96 183,565 .98 30,574. 19 152,991.79 108.819. 15 369,426 .85 458,574 .88 98,352. 41 360,22247 .48,815. 06 172,447 .94 311.975 .20 46,991. 75 264,983.45 741,389. 92 7,003,424 .08 7.205,293 .08 690,591. 00 6.514,702.08 286,109. 77 2,428,247 .23 2,528,075 .91 248,747. 33 2,279.328.58 220,011. 43 2,021.491 .57 2.515.366 .57 299.300. 68 2,216.065.89 206,467. 37 1,589.969 .63 2,062.382 .62 267,823. 57 1,794,559:05 34,375. 71 244,633 .29 255,829 .71 .34,452. 09 221,377.62 746,964. 28 6,284,341 .72 7,361,654 .81 850,323. 67 6,511,331.14 1,648,032.00 384,619.81 290.21 328,279.79 218,057.69 3,952.54 5,877,248.46 4,249,293.53 2,107.87 1,668.572.13 271,116.67 6,350.62 9.522,132.38 5,123,087.70 2,632,374.84 54.618.202.16 49.676.595.18 (248,580.61) (3.797,438.39) 3.468.334.41 70.927.77 384,619.81 4,230.34 213.827.35 88.130.76 4.161,162.77 454.81 270,661.86 92.815.91. 5.,030,271.79 2,799,609.38 46,876,985.80 (750,885.15) 4,219,219.56 70,927.77 (248.580.61) (3,797,438.39) 3.539.262:18 (750,885.15) 4,290,147..33 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 SPECIAL REVSNUE FUNDS. CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** PROPERTY TAXES 134,025 .00 SALES TAX/OTHER TAXES 439.234 .00 FINES & FORFEITURES 197,000 .00 USES/MONEY & PROPERTY 134,360 .00 INTERGOVERNMENTAL FROM STATE 1,509,854 .00 INTERGOVERNMENTAL FROM COUNTY 366.575 .00 INTERGOVERNMENTAL FROM FEDERAL 1,439.972 .00 CHARGES FOR SERVICES 1.615,400 .00 OTHER SOURCES OF REVENUE 6,500 .00 TOTAL REVENUE 5,842,920 .00 *******EXPENDITURES******* PUBLIC SAFETY: POLICE 111,940 .00 TRAFFIC SIGNALS & STREET LTG 306,670 .00 DISASTER PREPAREDNESS FIRE SERVICES 374,014 .00 ACTLVITY TOTAL 792,624 .00 TRANSPORTATION: STREET MAINTENANCE 387,651 .00 STREET LANDSCAPE MAINTENANCE ACTIVITY TOTAL 387,651 .00 HEALTH & WELFARE: WASTE MANAGEMENT 1,796,701 .00 SOCIAL SERVICES 59,708 .00 HOUSING PROGRAMS ACTIVITY TOTAL 1,856,409 .00 COMMUNITY DEVELOPMENT: ENGINEERING 6,000 .00. ACTIVITY TOTAL 6.000 .00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS COMMUNITY PROJECTS PARKS 187,732 .00 STREET CONSTRUCTION/IMPROVEMENT 3,257,214 :00 ACTIVITY TOTAL 3,444,946 .00 T O T A L EXPENDITURES 6,487.630 .00 EXCESS REVENUE (EXPENDITURES) (644,710 .00) TRANSFER IN FROM OTHER FUNDS . TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES (644,710 .00) 134,025.00 439;234.00 17,979_.96 179,020.04 .12,817.64 121,5.42.36 148,635.42 1.361,218.58 366,575.00 1.439,972.00 1,615,400.00 437.00 6,063.00 179,870.02 5.663.049.98 130,609.95 458,429.22 203,975.65 196.387.20 1.,639.303.16 359.383.45 353,538.54 1,497,236.92 34,499.24 4,873,363.33 111,940.00, 102.,652.11 4.232.19 302,437.81 259.283.22 321.28 373.692.72 287,483.00 4,553.47 788.070.53 649,418.33 387,651.00 271,408.11 6,407.67 387,651.00 277,815.78 5,276.26- 1,791,424.74 1,602,667.69 5,427.00 54,281.00, 52,944.65 10.703.26 1,845.705.74 1,655,612.34 6.000.00 6,000.00 6,000.00 6.000.00 10,926.00 47,303.21 140,428.79 61.729.05 10,243.42 3,246,970.58 1,998,211:85 57,546.63 3,387.399.37 2,070.866.90 72,803.36 6,414,826.64 4,659,713.35 107,066.66. (751.776.66) 213,649.98 77,527.77 107.066.66 (751,776.66) 136,122.21 a-i ~a~ PRIOR Y.T.D. VARIANCE 130,609.95 458,429.22 17,197.05 186,778.60 13.304.67 183,082.53 84.133.84 1.555,169.32 359,383.45 353,538.54 1.497,236.92 34,499.24 114,635.56 4,758.727.77 102,652.11 26.187.95 233,095.27 308.33 287,174.67 26.496.28 622.922.05 271,408.11. 6.407.67 277,815.78 9,689.28 1,592,978.41 52.944.65 9.6$9.28 1,645,923.06 6,000.00 6,000..00 10,926.00 61,729.05 (1,982.76) 2,000,194.61 (1,982.76) 2,072,849.66 34,202.80 4,625.510.55 80,432.76 133,217.22 77,527.77 80,432.76 55.689.45 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 SPECIAL ASSESSMENT FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE- FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS USES/MONEY & PROP-INTEREST. OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG ACTIVITY TOTAL TRANSPORTATION- PUBLIC WORKS STREET TREE MAINTENANCE STREET LANDSCAPE MAINTENANCE ACTIVITY TOTAL COMMUNITY DEVELOPMENT ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRUMNT ACTIVITY TOTAL T O T A L EXPENDITURES .EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES 831,987. 00 831,987.00 797,519.80 797,519.80 22.931. 00 1,774.36 21,156.64 26,739.60 1,687. 14 25.052.46 5.000. 00 5.000.00 578.00 578. 00 859.918. 00 1;774.36 858.143.64 824,837.40 2,265. 14 822,572.26 362,960. 00 21.495.57 341,464.43 315,699.72 44,624. 93 271,074:79 362,960. 00 21,495.57 341,464.43 315.699.72. 44,624. 93 271,074.79 40.430. 00 40.430.00 72,355.91 516. 00 71,839.91 410.969. 00 11,404.76 399,564.24 352.276.33 3.823. 20 348..453.13 451,399. 00 11,404.76 439,994.24 424.632.24 4.339. 20 420.293.04 16,135. 00 1,761.35 14,373.65 16,032.94 1,842. 64 14,190.30 16,135. 00 1,761.35 14,373.65 16,032.94 1,842. 64 14,190.30 830,494.00 34,661 .68 795,832. 32 756,364.90 50,806.77. 705,558.13 29,424.00 (32,887 .32) 62,311. 32 68.472.50 (48,541.63) 117,014.13 29,424.00 (32,887 .32) 62,311. 32 68;472.50 (48.541.63) 117..014.13 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 CAPITAL IMPROVEMENT FUNDS CURRENT CURRENT PRIOR BUDGET. ACTUAL VARIANCE FISCAL YEAR ********REVENUE******** USES OF MONEY & PROPERTY INVESTMENT INTEREST 1,427,074.00 LOAN REPAYMENT-PRINCIPAL LOAN REPAYMENT-INTEREST OTHER SOURCES OF REVENUE 11.037,971.00 TOTAL REVENUE: 12,465.045.00 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL CITY ATTORNEY 189,900.00 ACTIVITY TOTAL 189,900.00 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS 3,942,094.00 ACTIVITY TOTAL 3,942,094.00 CULTURE & LEISURE. SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 14,864.00 COMMUNITY IMPROVEMENTS: 250,000.00 PARKS 6,178.217.00 STREET CONSTRUCTION/IMPROVEMENT 19,480,135.00 ACTIVITY TOTAL 25,923,216.00 T O T A L EXPENDITURES 30.055.210.00 EXCESS REVENUE (EXPENDITURES) (17,590.165.00) TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES(17.590,165.00) a.3~~ PRIOR Y.T.D. VARIANCE 132.327.95 1,294,746.05 1,749,574:46 110.947.43 1,638,627.03 1,500.000.00 1,500,000.00 90,000.-00 90.000.00 286,233.85 10.751,737,15 18.305.363.71 741.400.75 17,563,962.96 418,561.80 12.046,483.20 21.644,938.17 852,348.18 20,792,589.99 180,373.31 189,900.00 156,534.86 189,900.0(1 336.908.17 79,765.55 3,862,328.45 951,417.10 79.765.55 3,862.328.45 951,417.10 14,864.00 29,278.01 250,000.00 149,706.19 6,028,510.81 4,509.205.57 42,573.17 19,437,561.83 8,762,562.03 192.279.36 25,730.936.64 13,407,852.01 272,044.91 29.783.165.09 14,589.370.88 146,516.89 (17,736.681.89) 7,055.567.29 6.600.00 40,575.64 40,575.64 180,373.31 156,534.86 336,908.17 910.841.46 910.841.46 29.27$..01 224,972.27 4,284,233..30 2,606.849.39 6,155,712.64 2,831,821.66 10.576..030.35 2,872,397.30 11.716,973.58 (2,020.049.12) 9,075,616.41 6,600.00 146,516.89 (17.736.681.89) 7,062,167.29 (2,020,049.12) 9.082,216.41 THE CITY OF DUBLIN STATEMENT SHOWING ~ E ~~ REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 TRUST/AGENCY FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE fISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE 202.985.34 748.12 (748.12) (201.809.72) .85.214.99 (85,214.99) .517,841.22 202.985.34 1.298.88 (203.108.60) 1,298.88 516,542.34 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES 203,157.17 (203,157.17) 236,480.04 243,792.75 (243.792.75) 446,924.16 41.155.42 195,324.62 41.155.42 405.768.74 243,792.75 (243.792.75) 446,924.16 41,155.42 405.768.74 (158,577.76) 158.577.76 70,917.06 (39,856.54) 110.773.60. (158,577.76) 158,577.76 70.917.06. (39,856.54) 110,773.60 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08/31/2008 I NTEftNAL SERVICE FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: a.~ ~ PRIOR Y.T.D. VARIANCE 260.403 :00 20,976. 69 239,426.31 286,586.87 19,992.21 266.594.66 1,125.184 .00 319,954. 03 805,229.97 1,968,529.47 233,519.59 1,735.009.88 36,000 .00 48,257. 58 (12.257.58} 5,259,344.46 250.00 5,259.094.46 1,421,587 .00 389.188. 30. 1,032.398.70 7,514,460.80 253,761.80 7,260.699.00 3.839,554.00 3.839.554.00 196.477.10 .3,643.076.90 3,284,436.38 196,477.10 3.643.076.90 3,284,436.38 73,618.99 3,210,817.39 73,618.99 3.210,817.39 T O T A L EXPENDITURES 3,839,554.00 EXCESS REVENUE (EXPENDITURES) (2,417,967.00) TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 196,477.10 3,643.076.90 3,284,436.38 192,711.20 (2,610,678.20) 4,230,024.42 73,618.99 3.210.817.39 180.142.81 4,049.881.61 REVENUES OVER (UNDER) EXPENDITURES (2.417,967.00) 192.711.20 (2,610.678.20) 4,230.024.42 180,142.81 4,049,881.61 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 08!31/2008 ENTERPRISE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** USES/MONEY & PROP-INTEREST -TOTAL REVENUE ********EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL FINANCE ACTIVITY TOTAL PUBLIC SAFETY: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 20.00 20.00 20.00 20.00 20.00 20.00 (20.00) (20.00) REVENUES OVER (UNDER) EXPENDITURES (20.00) (20.00)