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8.1 Mid Yr & Qty Rpt
G~ OF Dp��� 82 STAFF REPORT CITY CLERK DUBLIN CITY COUNCIL File # ❑ 3❑©�-❑Z DATE: March 14, 2011 TO: Honorable Mayor and City Councilmembers FROM: Joni Pattillo, City Manager SUBJEC iscal Year 2010 - 2011 Mid -Year Budget Report and December 2010 Quarterly Report of Financial Activities Prepared By: Vivian Gong, Finance Manager and Paul S. Rankin, Administrative Services Director EXECUTIVE SUMMARY: Staff has prepared a detailed Mid -Year Budget Review to identify any material deviations from the adopted Fiscal Year 2010 - 2011 Budget. The primary focus of the report is on the General Fund, which accounts for the majority of city operations. Staff has identified proposed adjustments to Revenues and Expenditures. This item also provides the report of the financial statements for the period ending December 31, 2010. FINANCIAL IMPACT: Detailed financial information can be found within the Staff Report and the Attachments. RECOMMENDATION: Staff recommends that the City Council (1) Receive the Report as authorized by Section 41004 of the California Government Code and (2) Approve the Budget Changes. Ral Q-9 Submitted By: Administrative Services Director DESCRIPTION: This item provides the report on the financial statements for the month of December 2010 with a more detailed "Mid -Year Budget Review". Attachments 3-6 contain the standard quarterly financial reports for the period ending December 31, 2010. However, the focus of the Mid Year review will be on adjustments proposed to the adopted budget. Changes are considered where there is adequate information available to suggest a revised budget at this time. Adjusting the budget to reflect updated information is important to assist in monitoring both revenue and expenditures. All of the proposed adjustments rely upon estimates and only partial actual data for the current year. Page 1 of 5 ITEM NO. V Overview This report will present in detail the adjustments required to both Revenue and Expenditure budgets. One area that was difficult to project as the current budget was prepared was the projected pace of new development. This has impacts on both revenue and expenditures and contributed to some of the most significant changes recommended as part of the Mid-Year Analysis. The City has also experienced some positive development among General Fund revenue including taxes. Although this is a positive development relative to total revenue it will not have a major impact. As discussed in the report there are also positive impacts from one time revenue such as Community Benefit Payments. General Fund Overview Although the General Fund revenue is projected to require a net increase of $4,591,940, it is important to examine the extent that it will be on-going and not have an associated expense. The following Table summarizes, by major category, the total General Fund Revenue budget adjustments recommended as part of the mid-year report. SUMMARY OF GENERAL FUND MID-YEAR REVENUE BUDGET ADJUSTMENTS Pro e Taxes None at this time Sales Taxes Increase Bud et $ 514,320 Transient Occu anc Tax Increase Bud et 150,000 Franchise Taxes None at this time Licenses & Permits Increase Bud et 1,304,000 Fines and Forfeitures Decrease Bud et 11,000 Interest & Rentals Decrease Bud et 110,000 Inter overnmental Increase Bud et 74,660 Char es For Services Increase Bud et 669,960 Other Revenues One-Time Increase Budget 2,000,000 TOTAL NET ADJUSTMENTS $4,591,940 A substantial portion of the changes shown above will not have an on-going impact. The Total adjustments would be reduced to $617,980 if adjusted the total changes were adjusted for one- time and revenues with a cost impact. The following revenues match these categories: 1) One-time Revenue ($2,000,000); 2) Permit Fees which have an associated cost which may span multiple years ($1,304,000); and 3) Charges For Services which have a direct associated cost ($669,960) The remaining $617,980 in Net Adjustments represents a change in the total projected revenue of less than 1.4%. Please refer to Attachment 1- Narrative Description and Analysis for a detailed review of the proposed revenue changes. A total of $618,410 of expenditure adjustments are recommended for the General Fund as a result of analysis completed for this mid-year report. The following Table summarizes the changes by major category. As previously discussed some of the expenditure changes have offsetting revenues. Page 2 of 5 SUMMARY OF GENERAL FUND MID-YEAR EXPENDITURE BUDGET ADJUSTMENTS General Government ~ Increase Bud et $ 166,060 Police None at this time Fire None at this time Other Public Safet . None at this time Trans ortation None at this time Health & Welfare Increase Bud et 1,200 Culture And Communit Services Increase Bud et 23,410 Communit Develo ment Increase Bud et 427,740 TOTAL NET ADJUSTMENTS General Fund Ex enditures $ 618,410 ~ The total of the adjustments represent a change of approximately 1.3% compared to the adopted budget. Please refer to Attachment 2- Narrative Description and Analysis for a detailed review of the proposed expenditure changes. . Summarv Special Revenue & Impact Fee Fund Adjustments - iNon General Fund) In addition to adjustments to the General Fund Revenue and Expenditure Adjustments are also recommended for Special Revenue and Impact Fee Funds. The following summarizes the by major category the total budget adjustments recommended as part of the mid-year report for Special Revenue Funds and Impact Fees. These funds have a restricted use and cannot be used for discretionary programs and services. A significant amount of the changes relate to fees collected as a result of development occurring earlier than anticipated. SPECIAL REVENUE AND CAPITAL IMPACT FEE REVENUE BUDGET ADJUSTMENTS Public Safet Decrease Bud et $ 18,380 Trans ortation Increase Bud et 47,000 Environmental Decrease Bud et 623,400 Parks Decrease Bud et 355,000 Maintenance Assessment Districts None at this time Culture & Arts Increase Bud et 83,620 Health & Welfare Increase Bud et 1,145,500 Ca ital Im act ~ees Increase Bud et 7,165,060 A detailed description and analysis of the proposed changes is provided in Attachment 1. Based on the Mid-Year Review, changes in expenditures outside the General Fund are limited to two operating items and two capital projects as described below: • Street Maintenance - Gas Tax Fund #2201 (Adopted Budqet Estimate =$400,890) ~Recommended Increase in Expenditures: $21,000 ] Weed abatement costs within the public right of way were due to newly-added areas requiring maintenance. This Dublin/Central/Gleason between Lockhart and Fallon. A the contract weed abatement line item is required. _ higher than expected in part includes Lockhart Way, and n additional appropriation for Page 3 of 5 • Waste Manaqement - Garbaqe. Fund #2303 (Adopted Budqet Estimate = $2,265,680) [Recommended Increase in Expenditures: $11,210 ] The City levies the cost of basic garbage and recycling services on the property tax roll for individual housing units (those without centralized commercial bin service). The expenditures from this fund reflect payments to the garbage company for services provided. The number of units being serviced is larger than was originally anticipated in the adopted budget. As mentioned in the revenue discussion earlier in this report, there is offsetting revenue anticipated for these additional expenses. • Capital Proiect #930004 - Geoqraphic Information Svstem (Traffic Safetv Grant) ~Recommended Decrease in Expenditures: $38,3801 This project contained two components. One was a General Fund component to update imagery and conduct a GIS Needs Assessment. In addition, a Traffic Safety Grant in the amount of $38,380 was scheduled to be used to obtain a computerized traffic accident database. This component of the project has been delayed and is expected to be shown in the Fiscal Year 2011-2012 Capital Improvement Program (CIP) Update. Since the revenue will not be received in the current fiscal year, it is appropriate to also reduce the expenditures. • Capital Proiect #950014 - Shannon Center & Park Parkinq Lot Improvements (Storm Water Manaqement Grant Applied For Not Awardedl fRecommended Decrease in Expenditures: $489,3001 This project was included in the Capital Improvement Program contingent upon receiving a Storm Water Management Grant. The City was unsuccessful in the competitive grant process and therefore the project will not be undertaken in Fiscal Year 2010- 2011. Staff will examine funding options and potential timing as part of the CIP Update. TRANSFERS BETWEEN FUNDS It is appropriate to also have a budget for the transfer of assets from one fund to another. A "Transfer ~Out" has the same effect as an expenditure from a fund, reducing the amount available. A"Transfer In" has the same effect as a revenue, increasing the funds available in that specific fund. Based on the Mid-Year results finro transfers are recommended as part of the budget adjustments as described below: Fund Transferring Out Funds: Internal Service Fund For Repayment of PERS Side Fund Fund Receiving Transfer: General Fund Amount of Transfer: $306,000 Explanation: In 2007, the City advanced the pre-payment of its un-pooled retirement liability with California Public Employees Retirement System (PERS Side Fund). The source of the funds was General Fund Reserves. The City has used an Internal Service Fund to replenish the General Fund in subsequent years, until the full amount is repaid. The amount expected to be repaid in the current fiscal year is $306,000. Fund Transferring Out Funds: General Fund Fund Receiving Transfer: Internal Service Fund For Facilities Repair Amount of Transfer: $2,000,000 ~ Page 4 of 5 Explanation: Over the past 10 years, the City has added significant new facilities that are important investments in assuring that the community is well served. The City also has a long practice of striving to adequately provide funding over the long term to ensure that major building systems and components can be replaced without creating a need to reduce funding in programs or services. This has been approached with the allocation annually of funding based on the estimated life of the building systems, through annual charges to an Internal Service Fund. The contributions to these funds has not fully accounted for the addition of new facilities including: Fire Stations 17 and 18; Dublin Library; Dublin Senior Center, Shannon Community Center; Emerald Glen Park; and Fallon Sports Park. Further the existing buildings included in the replacement fund are incomplete in accounting for all expected systems that will need replacement. Facilities Development Staff are undertaking the development of a comprehensive listing of facility components, their age/condition, and the expected timing of major replacement items. In order to continue to build on the practice of setting aside funds for this purpose,. Staff is • recommending that the $2 million Community Benefit payment from Jordan Ranch be placed in the Internal Service Fund for Facility Repairs. By doing so, the City will be well served in beginning to fund known needs and protect the investment in facilities for both current and future residents of the City. As part of the preparation for the Fiscal Year 2011-2012 Budget, Staff will continue to assess changes in expenditures and revenue. As part of the regular financial reporting, Staff will also provide additional updates on major financial trends. A Budget Change Form that includes all accounts discussed for adjustment as part of the Mid-Year Review is includetl as Attachment 7 for approval by the City Council. NOTICING REQUIREMENTS/PUBLIC OUTREACH: None ATTACHMENTS: 1. Proposed Revenue Adjustments - Narrative Description And Analysis 2. Proposed Expenditure Adjusfinents - Narrative Description Ar~d Analysis 3. General Fund Year To Date Revenues and Budget Comparisons (December 31, 2010) 4. General Fund Year To Date Expenditures and Budget Comparisons (December 31, 2010) 5. Comparison of Revenue Versus Expenditures - By Fund Type 6. Monthly Fund Balances - For the Period Ending December 31, 2010 7. Mid-Year Budget Change Page 5 of 5 ~ ~ ~ ~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS ~ ~ (MARCH 14, 2011) The purpose of this document is to provide a narrative description of the revenue budget adjustments being proposed as part of the Mid-Year Report. The adjustments are based on actual year to date revenue collected as well as an assessment of estimated revenues through the year ending June 30, 2011. The information is arranged focusing first on the General Fund and then Special Revenue and Impact Fees. REVISIONS TO REVENUE ESTIMATES - GENERAL FUND The following narrative provides additional analysis about the trends in the major revenue categories, which are also shown graphically in the December 31, 2010 General Fund YTD (Year-To-Date) Revenues / Budget Comparison (see Attachment 3 of Staff Report). • Propertv Taxes (Adopted Budqet Estimate = $20,470,370) ~No chanqe proposed at this timel (Category represents approximately 47% of budgeted General Fund Revenues) As of December 2010, the City has only received the first advance of the Fiscal Year 2010-2011 secured taxes. Based on historical trends and the amount collected for this period, Staff is projecting that overall the general property tax collection should meet the budgeted amount. Staff will be working with the Alameda County Assessor near the end of March to obtain input on assessed value trends expected in Fiscal Year 2011-2012. • Sales Tax (Adopted Budqet Estimate = $11,885,680) [Recommended Increase in Revenue: $514,3201 (Category represents approximately 26% of budgeted General Fund Revenues) Although the only site specific sales tax data cur.rently available covers retail sales that occurred befinreen July 1, 2010 and September 30, .2010, Staff is recommending an increase of $514,320. The lag means that even when the current budget was prepared the City did not have any real data on sales occurring between January 2010 and June 2010: The positive change is based on how retail sales performed in this period as well as trends the City is seeing in certain sectors. The change will result in a total budgeted sales tax of $12,400,000 for Fiscal Year 2010/2011. This represents approximately a 2% increase over the final actual sales tax revenue collected in the previous year (Fiscal Year 2009/10 Actual Total Sales Tax $12,183,270). Page 1 of 10 V° I ~~ f~'l~ Attachment 1 ~~3~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Transient Occupancv Tax (Adopted Budqet Estimate =$500,000) fRecommended Increase in Revenue: $150,0001 (Category represents approximately 1% of budgeted General Fund Revenues) Transient Occupancy Tax (TOT) is collected from hotels in the City. It is common for this revenue to decline in periods of economic decline. The amount originally budgeted for the current year represented a decrease from the actual level achieved last year ($557,000 was collected in Fiscal Year 2009/2010). For the first six months the City has continued to experience increases over the previous year. The prior year results were also impacted by hotels that were refurbishing rooms and had to reduce the number of rooms available. The projection is that the TOT will be $150,000 more than the current budget. ~ • Franchise Taxes (Adopted Budqet Estimate = $2,215,000) ~No chanqe proposed at this timel (Category represents approximately 6% of budgeted General Fund Revenues) This category includes PG&E Franchise Fees for Gas and Electric operations, Garbage Franchise Fees, and Cable TV Franchise Fees. Based on collections to date the final results may show a positive variance, but it is not considered significant enough to warrant a budget change at this time. A portion of any positive variance will be comprised of one-time prior year taxes as a result of a PG&E audit. • Licenses & Permits (Adopted Budqet Estimate = $1;186,489) ~Recommended Increase in Revenue: $1,304,0001 (Category represents approximately 3% of budgeted General Fund Revenues) The budget for this category was developed prior to the City having indications from Developers that they would in fact proceed to construction. Many of the projects hinged on financing and corporate decisions that could not be known for certain. A conservative budget was developed to prevent the City from relying on general fund revenue which was uncertain. The change in this category is a combination of Planning, Building, and Encroachment permits, with projected increases in all areas compared to the amount budgeted. Based on activity to date, an increase in Planning Permits of $19,000 and an increase in Encroachment Permits of $20,000 appears likely. The largest increase~ is in permits related to building and demolition projects. The budgeted revenue for Building Permits is proposed to be increased by $1.2 milfion and the revenue for Demolition projects is proposed to be increased by $65,000. Projects which are proceeding but were not included in the original budget development include: Arroyo Vista, Essex Western BART Apartments, Silvera Ranch Phase IV, REI, and Target. With Building Permit revenue it is important to note that several of the projects will require expenses in the following year for inspections; however, the permit revenue is recorded in the year collected, even if it occurs at the Page 2 of 10 Attachment 1 _ ~ 3~ CITY OF DUBLIN FISCAL YEAR 2010 2011 MID YEAR REPORT ~ PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) end of the year. As part of the development of the Fiscal Year 2012 budget this factor will need to be taken into consideration. • Fines & Forfeitures (Adopted Budqet Estimate = $131,540) fRecommended Decrease In Revenue: ($11,000)1 (Category represents 0.3% of budgeted General Fund Revenues) This category only relates to General Fund revenues. Parking Citations represent approximately 57% of this category. Fewer parking citations are being written and the State is also collecting more in surcharges resulting in a reduction in City revenue. The recommended reduction is $11,000. Interest & Rentals (Adopted Budqet Estimate = $1,431,480) ~ ~Recommended Decrease in Revenue: ($110,000)1 (Category represents approximately 3% of budgeted General Fund Revenues) The total recommended reduction of $110,000 is a combination of both decreases and increases. Interest Revenue represents 74% of the total budgeted revenue in this category. At this time a decrease of $190,000 is recommended for Interest Revenue. The rates available on investments have remained low and are projected to continue to be less favorable than the estimate used for the Budget. This reduction is partially offset by a positive adjustment of $50,000 related to rental income collected for the use of City Fields and a$30,000 increase in rental revenue projected from City Facilities. • Interqovernmental Revenues (Adopted Budqet Estimate = $430,200) fRecommended Increase in Revenue: $74,6601. (Category represents approximately 1% of budgeted General Fund Revenues) The recommended positive adjustment in this category is the result of finro accounts. Motor Vehicle In-Lieu fees are tracking at more than the $120,000 budget and an increase of $55,000 is recommended. This revenue is related to car sales which have been improving this year. The adopted budget was actually less than the $141,220 collected in the previous fiscal year. Also included in this category is the reimbursement from the State of California for mandated costs. Although the City has submitted claims, there have been delays in receiving payments for previous fiscal years. A positive adjustment of $19,660 based on reimbursements already received. Page 3 of 10 Attachment 1 ~ 3~ ~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Charqes for Services (Adopted Budqet Estimate =$4,376,170) ~Recommended Increase in Revenue: $669,9601 (Category represents approximately 10% of budgeted General Fund Revenues) This category includes a wide variety of fees and charges. Approximately 82% of the total budget is concentrated in the following three categories: Fire Charges, Parks & Community Services Fees, and Community Development fees. As mentioned earlier with the Building Permit revenue, the City has experienced an increase in the level of activity beyond what the revenue budget was based upon. The total recommended adjustment for this category is a combination of increases and decreases as described below: Fire Service Charges Decrease Revenue from Santa Rita Services - $70,040 The City recovers costs associated with provided Fire Services to the Sheriffs Department property at Santa Rita. The formula for the reimbursement is based on total Fire Service costs and the number of calls to the property in the previous year. The actual 2010 number of calls and costs were less than used for the Budget estimate. Parks & Community Services Charges No Change is recommended at this time $ 0 Community Development Charges An increase is recommended at this time $ 740,000 The increase reflects additional development activity beyond what was provided for in the adopted , budget. To provide these services there has also been increases in costs for those services provided by a contract consultant. The total change breaks down as follows: Planning & Zoning Processing Fees $600,000 City collection fee of Zone 7 Charges 10,000 Engineering Plan Check Fees 130,000 Total $740,000 Page 4 of 10 Attachment 1 ~ 5b~~ ~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Other Revenues (Adopted Budqet Estimate = $604,200) [Recommended Increase in Revenue: $2,000,0001 (Category represents approximately 1% of budgeted General Fund Revenues) It is common for this category to have wide fluctuations as it typically is used to record one-time revenues and miscellaneous collections. Two line items which commonly vary are reimbursements (i.e. payments from other agencies for their share of the construction of Fallon Interchange) and Community Benefit payments. The recommended adjustment of $2 million reflects the Community Benefit Payment received from Jordan Ranch. The agreements providing for this one-time payment were not completed at the time the time the budget was prepared. A recommendation on a proposed offsetting expenditure is contained in the Staff Report under the section discussing Fund Transfers. PROPOSED REVENUE CHANGES - OTHER FUNDS (Non- General Fund) Based on the mid-year analysis it is appropriate to also adjust the revenue projected in some of the Special Revenue and Capital Impact Fee Funds. SPECIAL REVENUE - PUBLIC SAFETY • Traffic Safetv Fund #2106 (Vehicle Code Fines and Traffic Safetv Grant) (Adopted Budget Estimate = $188,890) [Recommended Decrease in Revenue: ($18,380)] The total adjustment is a combination of an increase and a decrease. The City receives a portion of fines and forfeitures collected by the courts from Vehicle Code violations. These funds cannot be used to fund Police Officers and State law contains a listing of authorized uses. The City of Dublin typically programs the expenditure of these funds towards the cost of traffic signal maintenance and repair. Based on collections to date an increase of $20,000 is recommended for this revenue. This is also more consistent with actual collections received in the previous fiscal year. (Fiscal Year 2009-2010 Actual =$168,190 and proposed adjusted Fiscal Year 2010 - 2011 Budget =$170,000). The increase in this fund is offset by a decrease in Grant revenue, due to a delay in a project. The City was awarded a grant of $38,380 for a traffic engineering database system that will collect accident and citation information. Due to a long term absence, Staff has requested authorization from the granting agency to delay the project until Fiscal Year 2011 -2012. The budgeted revenue is recommended to be reduced along with the associated project expenditures. Page 5 of 10 Attachment 1 CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS ~ NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) SPECIAL REVENUE - TRANSPORTATION • Measure B Transportation Fund #2204 (Local Streets and Roads) (Adopted Budget Estimate = $290,530) fRecommended Increase in Revenue: $35,0001 ~ ~~ The City receives a portion of the Alameda County Transportation funds for streets and road projects that are collected county-wide in the form of a supplemental sales tax. The revenue collected has increased as general sales tax has also increased. As a result, Staff recommends an increase of the expected revenue by $35,000. • Measure B Transportation Fund #2205 (Bicvcle and Pedestrian Funds) (Adopted Budget Estimate = $106,410) fRecommended Increase in Revenue: $12,0001 The City receives a portion of the Alameda County Transportation funds for bicycle and pedestrian projects that are collected county-wide in the form of a supplemental sales tax. The revenue collected has increased as general sales tax has also increased. As a result Staff recommends an increase of the expected revenue by $12,000. SPECIAL REVENUE - ENVIRONMENTAL • Measure D Recvclinq Fund #2302 (Countv Recvclinq Funds) (Adopted Budget Estimate = $213,240) [Recommended Decrease in Revenue: ($10,000)] The City receives a portion of the landfill surcharges collected by Alameda County Stop Waste. There has been a decrease in the amount of fees collected by the County agency. As a result Staff recommends a reduction of the expected revenue by $10,000. • Garbaqe Service Fund #2303 (Residential Garbaqe 8~ Recvclinq) (Adopted Budget Estimate = $2,182,270) [Recommended Increase in Revenue: $29,000] The City levies the cost of basic garbage and recycling services on the property tax roll for individual housing units (those without centralized commercial bin service). The final tax roll included more units than were originally anticipated. As a result revenues collected are projected to be higher. This will be offset by additional expenses to the garbage company as the expenditures were originally based on fewer units. Page 6 of 10 Attachment 1 V ~ 3~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) Storm Water Manaqement Fund #2321 (State Grant) (Adopted Budget Estimate = $839,910) [Recommended Decrease in Revenue: ($642,400)] The adopted budget included funding of $489,300 associated with a capital project to refurbish the Shannon Center Parking Lot. The project was contingent upon receiving the competitive grant funding. The City was not awarded the grant and therefore the revenue is recommended to be removed from the adopted budget along with the associated project expenditures. Staff will continue to explore alternative funding options. The additional $153,100 represents an adjustment to the timing of grant funds for the Village Parkway Storm Drain Project (a portion of the funds were received in the prior Fiscal Year) and the project is expected to cost less than the original project estimate. SPECIAL REVENUE - PARKS ~ • Measure AA Fund #2402 (East Bav Reqional Park District Grants) (Adopted Budget Estimate = $1,126,060) [Recommended Decrease in Revenue: ($355,000)] The adopted budget included funding associated with capital projects (Dublin Sports Grounds and Alamo Canal Trail). A portion of the Dublin Sports Grounds revenue included in the budget was actually received last year. The Alamo Canal project has been delayed and there is a change in funding sources. Therefore the City is not expected to receive the Measure W1N funds, which already has an adequate appropriation. Expenses for the project will be from another funding source. There will also be an offsetting reduction in the budgeted expenditures. SPECIAL REVENUE - MAINTENANCE ASSESSMENT DISTRICTS No changes are recommended. SPECIAL REVENUE - CULTURE & ARTS • Public Art Fund #2801 (Developer Contributions to Public Art In-Lieu Fees) (Adopted Budget Estimate = Zero) [Recommended Increase in Revenue: $83,620] The adopted budget did not anticipate certain large projects proceeding with construction permits (i.e. Target Gateway Center) prior to June 30, 2011. Based on Public Art contributions received to date a budget increase of $83,620 is appropriate for this fund. Page 7 of 10 Attachment 1 CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT ~ ~~ ~ PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTiON AND ANALYSIS (MARCH 14, 2011) SPECIAL REVENUE - HEALTH 8~ WELFARE • Affordable Housinq Fund #2901 (Contributions / Loan Repaymentsl (Adopted Budget Estimate = $766,710) (Recommended Increase in Revenue: $1,145,500] The proposed increase in revenue is based on the receipt of funds in two areas which were not included in the projections used to prepare the budget. The Budget provided for the collection of $1,000 in loan repayments. Based on activity to date the City now expects to receive an additional $370,000 in loan repayments. At the time the Budget was prepared the City was not expecting any payments from Developers for In Lieu Fees. The Target project and Nissan Dealer resulted in the collection of fees. In addition an amendment was made the Positano Affordable Housing Agreement in August 2010, which provided for a payment of approximately $775,500. CAPITAL IMPACT FEE REVENUE • Public Facilitv Fee Fund #4100 ( Public Facilitv & Park Land - Developer Contributions) (Adopted Budget Estimate = $4,607,500) [Recommended Increase in Revenue: $4,212,000] The City collects Public Facility Fees at the time of Building Permit and park land fees at the time of final map. As noted with other revenue sources Development applications and permits have proceeded at a faster pace than assumed in the budget. Although the proposed increase in public facility fees is significant, Staff will be examining the true impact over multiple years as part of the update to the Five Year Capital Improvement Plan. The advancing of collections in one year needs to be considered over a longer time horizon given that the projects remaining have significant costs and also impact operating expenditures. Staff will also be assessing the overall status of the fund in terms of repayment of the advance provided to advance phase 1 of the Fallon Sports Park. • Quimbv Park Land Dedication Fee Fund #4109 (Park In-Lieu Fees collected from proiects outside of Eastern Dublin) (Adopted Budget Estimate = Zero) [Recommended Increase in Revenue: $1,527,150] The City collects Park Land In-Lieu Fees at the time of Final Map from projects outside of Eastern Dublin. There are established components of the Public Facility Fee which apply to new development in Eastern Dublin. The adopted Budget did not anticipate the Arroyo Vista Project and the Essex Project at the West Dublin BART Station. The Budget adjustment will account for revenue collected from these two projects in the current year. Page 8 of 10 Attachment 1 1 J ~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT ~ PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Fire Facilifiy Impact Fee Fund #4201 (Fire Facilitv Impact Fees) (Adopted Budget Estimate = $72,160) [Recommended Increase in Revenue: $237,320] The City collects Fire Impact Fees at the time of Building Permit. These fees are used to reimburse costs already expended for the expansion of fire stations in the City. The adopted Budget assumed fewer building permits and did not anticipate the Arroyo Vista Project and the Essex Project at the West Dublin BART Station. The Budget adjustment will account for estimated revenue based on additional building permits expected to be issued. • Eastern Dublin Traffic Impact Fees(TIF) Funds #4301 and #4302 (TIF Cateqorv 1. and TIF Cateqory 2) (Adopted Budget Estimate = $449,690) [Recommended Increase in Revenue: $430,000] The City collects Traffic Impact Fees at the time of Building Permit. The adopted Budget assumed fewer building permits. The Budget adjustment will account for estimated revenue based on additional building permits expected to be issued. The following is a breakdown of the proposed increase: Eastern Dublin TIF Category Current Budget Proposed Increase Eastern Dublin TIF 1 $ 347,590 $245,000 Eastern Dublin TIF 2 $ 102,100 $185,000 • Downtown Dublin Traffic Impact Fees(TIF) Fund #4304 (TIF Western Dublin) (Adopted Budget Estimate = $17,640) [Recommended Increase in Revenue: $315,000] The City collects Traffic Impact Fees at the time of Building Permit. The adopted Budget assumed fewer ~building permits. In addition some permits originally anticipated to be paid last year were obtained in July at the start of the current year. The Budget adjustment will account for estimated revenue based on additional building permits expected to be issued. This includes the Arroyo Vista Project and the Essex Project at the West Dublin BART Station. ' Page 9 of 10 Attachment 1 I~~3~ CI F L 20 - 2 D ~ TY O DUBLIN FISCA YEAR 10 011 MI YEAR REPORT PROPOSED REVENUE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Douqhertv Vallev TrafFc Impact Fees(TIF) Fund #4305 (Contra Costa Countv Fees (Adopted Budget Estimate = $500;000) [Recommended Increase in Revenue: $300,000] Contra Costa County collects fees from development in the Dougherty Valley and passes through the revenue to the City of Dublin. The increase is partially impacted by the receipt from Contra Costa County of fees collected from the previous Fiscal Year. In addition the rate of permits has been higher than expected. • Tri-Vallev Transaortation Development (TVTD) Fees Fund #4306 (Local Share - Tri-Vallev Transportation Development Fees - Developer Contributions / Miscellaneous Revenue) (Adopted Budget Estimate = $87,550) [Recommended Increase in Revenue: $143,590] The proposed increase is the net result of both an increase and a decrease. The adopted budget included $21,410 in revenue associated with coordinating a study on beha{f of the MD. These funds were received prior to the start of the Fiscal Year allowing for a decrease of $21,410. The City receives a portion of the Tri-Valley Transportation Fees collected from new development. Based on updated projections of the development to occur an increase of $165,000 in local funds is recommended. These funds were used to partially offset the City of Dublin contribution towards the West Dublin / Pleasanton BART Station. Page 10 of 10 Attachment 1 CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT I~~~~ PROPOSED EXPENDITURE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) The purpose of this document is to provide a narrative description of the expenditure budget adjustments being proposed as part of the Mid-Year Report. The adjustments are based on actual year to date expenses as well as an assessment of estimates for the remainder of the Fiscal Year. The information is arranged focusing first on the General Fund and then Special Revenue and Impact Fees. REVISIONS TO EXPENDITURE ESTIMATES - GENERAL FUND OPERATING BUDGET The following narrative provides additional analysis about the trends in the major General Fund expenditure categories, which are also shown graphically in December 31, 2010 General Fund YTD (Year-To-Date) Expenditures / Budget Comparison (see Attachment 4 of Staff Report). ' • General Government (Adopted Budqet Estimate = $6,306,220) fRecommended Increase in Expenditures: $168,0601 (Category represents approximately 14% of budgeted General Fund Operating Expenditures) Based on current estimates, the City Attorney activity will require an additional appropriation. Legal Services estimated expenses are projected to be $168,060 more than the amount budgeted. Approximately $83,830 relates to additional development processing services, which has an offsetting revenue recovered from applicants. Approximately $84,230 is related to litigation services which was budgeted based on a small $15,000 contingency. • Public Safetv - Police (Adopted Budqet Estimate =$12,854,260) ~No chanqe proposed at this timel . (Category represents approximately 28% of budgeted General Fund Operating Expenditures) Based on current estimates no change is recommended at this time. • Public Safety - Fire (Adopted Budqet Estimate =$10,451,470) ~No chanqe proposed at this timel (Category represents approximately 23% of budgeted General Fund Operating Expenditures) Based on current estimates no change is recommended at this time. Public Safetv - Other (Adopted Budqet Estimate =$1,144,275) ~No chanqe proposed at this timel (Category represents approximately 3% of budgeted General Fund Operating Expenditures) ~ Based on current estimates no change is recommended at this time. Page 1 of 3 Attachment 2 ~ I~ 3~ CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED EXPENDITURE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) • Transportation (Adopted Budqet Estimate = $1,896,610- fNo chanqe proposed at this timel (Category represents approximately 4% of budgeted General Fund Operating Expenditures) ~ Based on current estimates no change is recommended at this time. • Health ~ Welfare (Adopted Budqet Estimate = $155,430) ~ ~Recommended Increase in Expenditures: $1,2001 (Category represents approximately 0.3% of budgeted General Fund Operating Expenditures) The Social Services activity primarily includes grant funding approved as part of the previous year budget. As part of the Fiscal Year 2011-2012 grant process the services of an interpreter were required for a public meeting. This expense was not expected when the budget was prepared. • Culture 8~ Communitv Services (Adopted Budqet Estimate =$7,616,999) - fRecommended Increase in Expenditures: $23,4101 (Category represents approximately 17% of budgeted General Fund Operating Expenditures) Culture and Community Services includes the following activities: Library Services, Heritage & Cultural Arts, Park Maintenance, Community Cable TV, and Parks & Facilities Development. The proposed budget adjustment addresses additional general fund costs incurred in the Parks & Facilities Development activity. The adopted budget assumed that Staff time would be expensed as part of the Maintenance Facility capital project which has been delayed. Therefore, the Staff time will be reflected as a General Fund expense. • Community Development (Adopted Budqet Estimate = $5,035,670) fRecommended Increase in Expenditures: $427,7401 (Category represents approximately 11 % of budgeted General Fund Operating Expenditures) Community Development includes the following activities: Planning, Building and Safety,. Engineering, and Economic Development. To the extent that the increases are associated with increased development activity there are off-setting revenues. In the case of Engineering the budget was based on a portion of Staff costs being offset by time expended on capital projects. Due to delays of some projects including the Alamo Canal Trail, a greater amount of Staff time is recorded in the General Fund. The proposed adjustments by division are as follows: Page 2 of 3 Attachment 2 CITY OF DUBLIN FISCAL YEAR 2010 - 2011 MID YEAR REPORT PROPOSED EXPENDITURE ADJUSTMENTS NARRATIVE DESCRIPTION AND ANALYSIS (MARCH 14, 2011) Community Development Dept - Planning Division Increase reimbursable professional services for development processing $346,330 Reduce general consulting services 236 450 Net Increase for Planning Division $109,880 Community Development Dept - Building and Safetv Division {ncrease Contract Building Inspection Services $ 64,730 Public Works Dept - Enqineering Division Increase salaries recorded in the operating budget $129,870 Increase contract services for private development 123 260 Net Increase for Engineering Division $253,130 Page 3 of 3 1~ 3~ ~ Attachment 2 3 FY 2010/11 FY 2010/11 % of FY 2009/10 % of Total for Budget YTD Actual Budget YTD Actual FY 2009I10 Property Taxes 21,386,000 11,765,825 55% 11,035,270 50% Sales Taxes 11,885,680 6,160,138 52% 4,449,609 37% Real~Property Transfer Tax 290,000 114,417 39% 166,900 45%. Transient Occupancy Taxes 500,000 283,997 57% 204,836 37% Franchise Taxes 2,667;500 582,607 22% 505,171 22% Licenses and Permits 1,516,980 1,186,489 78% 1,019,381 45% Fines 8~ Penalties 131,540 54,476 41% 66,869 46% Interest 8~ Rentals 1,432,534 696,930 49°/o 660,988 34% Intergovernmental 430,200 154,243 36% 63,482 12% Charges for Services 4,376,170 2,726,815 62% 1,873,557 35°/o Other Revenues 604,200 2,632,395 436% 180,763 11% Total General Fund Revenues 45,220,804 26,358,332 58% . 20,226,826 41 % ~1`A Dale Prinletl: 222011 3:58 PM City of Dublin 2010-2011 YTD Expenses and Budget Comparison For the Period Ending December 31, 2010 29°!0 Expenses 28% 63% " 26% 50°!0 43% 43% 46% 43% 13° 44% % ` 46% 10°l0 20% Fire 24% 26 /o 0 pO~ICC s% 40% . ~% 0°!0 20% 40% 60% 80% 100% 120% 50% of Year Complete FY 2010/11 Budget General Government 6,306,220 Police 12,854,260 Fi re 10,451,170 Other Public Safety 1,144,275 Transportation 1,896,610 Health and Welfare 155,430 Culture and Community Services 7,616,999 Community Development 5,035,670 CIP Projects 2,705,009 Total General Fund Expenses 48,165,643 General Fund Operating Expenses 45,460,634 Total General Fund Community Development Culture & Community Services Health and Welfare Other Public Safety General Government CIP Projects Transportation ^ FY 2010/11 FY 2009/10 FY 2010/11 °lo of FY 2009/10 % of Total for YTD Actual Budget YTD Actual FY 2009/10 2,539,003 40% 2,580,237 44% 572,705 4% 712,233 6°/a 2,520,979 24°!0 2,624,252 26% 114,070 10% 103,765 20% 830,574 44% 827,164 46% 66,983 43% 9,083 13% 3,310,760 43% 3,333,996 46% 2,518,735 50% 2,264,286 43% 1,693,063 63% 1,672;867 26% 14,166,872 29% 14,127,883 28% 12,473,809 27% 12,455,016 29% Dab PriMed: 3/72011 12:37 FM ATTAC H M E N T 4 '~ ~~ ~ J CITY OF DUBLIN PROFORMA COMPARISON OF REVENUE VERSUS EXPENDITURES. (By Fund Type) FISCAL YEAR 2010-2011 FOR THE PERIOD ENDING DECEMBER 31, 2010 (Quarter 2) ~ ~. ~~ ; ~. , / ~~ ~ ' ~~; ~1~'C Prepared by The Finance Department February 2, 2011 Presented To City Council With Mid-Year Financial Report March 1, 2011 •. General Fund - Comparison of Revenue & Expenditures 7/1/2010 - 12/31/2010 ~ Special Revenue Funds - Comparison Revenue 8 Expenditures 7/1/2010 -12/31/2010 • Assessment District Funds - Comparison Revenue~& Expenditures 7/1/2010 - 12/31/2010 • Agency Trust Funds - Comparison Revenue & Expenditures 7/1/2010 -12/31/2010 • Internal Service Funds - Comparisori Revenue & Expenditures 7/1/2010 -12/31/2010 ATTACHMENT 5 Printed on: 02/02/2011 CITY OF DUBLIN ~~ag 1 of~ D ~ GENERALFUN COMPARISON OF REVENUES / VERSUS EXPENDITURES FOR THE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % **"""`REVENUES/SOURCE OF FUNDING""'~`* ,~ PROPERTY TAXES 21,386,0~0 11,765,825 9,620,175 55 % 22,141,004 11,035,270 50 % SALES TAX 11,885,680 6,160,138 5,725,542 52 % 12,183,267 4,449,609 37 % PROPERTY TRANSFER TAX 290,000 114,417 175,583 39 % 372,646 166,900 45 % HOTEL TAX 500,000 283,997 216,003 57 % 557,000 204,836 37 % FRANCHISE TAXES - WASTE MGT 1,525,000 414,943 1,110,057 27 % 1,100,516 325,521 30 % FRANCHISE TAXES - UTILITIES 1,142,500 167,661 974,839 15 % 1,171,058 179,651 15 % LICENSES & PERMITS 1,516,980 1,186,489 330,491 78 % 2,260,365 1,019,381 45 % FINES & PENALTIES 131,540 54,476 77,064 41 % 144,593 66,869 46 % INTEREST 1,057,610 447,429 610,181 42 °l0 1,576,962 477,243 30 % RENTALS & LEASES 374,924 249,501 125,423 67 % 379,644 183,745 48 % INTERGOVERNMENTAL - FEDERAL 97,600 92,500 5,100 95 % 180,647 INTERGOVERNMENTAL - STATE 332,600 61,743 270,857 19 % 340,072 63,482 19 % CHARGES FOR SERVICES 4,376,170 2,726,815 1,649,355 62 % 5,327,968 1,873,557 35 % OTHER REVENUE 604,200 2,632,395 (2,028,195) 436 % 1,635,316 180,763 11 % SUB-TOTAL OPERATING REVENUES 45,220,804 26,358,332 18,862,472 58 % 49,371,056 20,226,826 41 % TRANSFERS IN 29,730 29,730 28,648 GRAND TOTAL REVENUE/SOURCES 45,250,534 26,358,332 18,892,202 58 % 49,399,705 20,226,826 41 % ~`*`**"EXPENDITURES/TRANSFERS`**"*"" GENERAL GOVERNMENT CITY COUNCIL 331,440 110,507 220,933 33 % 353,408 141,763 40 % CITY MANAGER/CITY CLERK 1,136,650 552,514 584,136 49 % 1,098,683 523,068 48 % ELECTIONS 79,870 2,443 77,427 3% 1,945 934 48 % CENTRAL SERVICES/HUMAN RESOURCES 439,380 193,792 245,588 44 °10 398,475 199,491 50 % INSURANCE 940,780 251,785 688,995 27 % 788,886 227,407 29 % CITY ATTORNEY 520,000 240,888 279,112 46 % 727,015 296,886 41 % ADMINISTRATIVE SERVICES 1,9A6,790 874,389 1,072,401 45 % 1,788,564 883,819 49 % BUILDING MANAGEMENT 716,830 307,795 409,035 43 % 703,853 302,840 43 % NON-DEPARTMENTAL 194,480 4,890 189,590 3% 3,011,461 4,030 0% GENERAL GOVERNMENT- SUBTOTAL 6,306,220 2,539,003 3,767,217 40 % 8,872,290 2,580,237 29 % PUBLIC SAFETY POLICE 12,854,260 572,705 12,281,555 4% 12,281,022 712,233 6% FIRE 10,451,170 2,520,979 7,930,191 24 % 10,203,635 2,624,252 26 % DISASTER PREPAREDNESS 416,535 45,880 370,655 11 % 107,025 28,767 27 % CROSSING GUARDS 100,830 33,667 67,163 33 % 100,659 33,695 33 % ANIMAL CONTROL 414,420 414,420 293,357 18,757 6% TRAFFIC SIGNALS/STREET LIGHTING 212,490 34,523 177,967 16 % 12,418 22,546 182 % PUBLIC~SAFETY-SUBTOTAL 24,449,705 3,207,753 21,241,952 13 % 22,998,117 3,440,251 15 % TRANSPOR7ATION ~ PUBLIC WORKS ADMINISTRATION 876,660 396,030 480,630 45 % 784,658 398,519 51 % STREET MAINTENANCE/SWEEPING 131,280 34,225 97,055 26 % 143,562 37,837 26 % STREET LANDSCAPE/TREE MAINTENANCE ' 888,670 400,319 488,351 45 % 862,864 390,808 45 % TRANSPORTAT/ON-SUBTOTAL 1,896,610 830,574 51,066,036 44 % 1,799,083 827,164 46 % HEALTH 8 WELFARE ENVIRONMENTAL SERVICES 40,000 40,000 13,755 CHILD CARE 18,500 2,681 14 % SOCIAL SERVICES 115,430 66,983 48,447 58 % 39,425 6,402 16 % HEALTH & WELFARE- SUBTOTAL 155,430 66,983 88,447 43 % 71,680 9,083 13 % Printed on: 02/02/2011 CITY OF DUBLIN GENERALFUND COMPARISON OF REVENUES / VERSUS EXPENDITURES FOR THE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 2010 BUDGET ACTUAL VARIANCE % BUD ACTUAL Page Y~f 21 lJ 2010 2010 YTD % *'"*"'`''"EXPENDITURES/TRANSFERS"~"""" CULTURE 8~ LEISURE SERVICES COMMUNITY N 86,790 38,969 47,821 45 % 83,659 39,962 48 % LIBRARY SERVICES 522,940 249,415 273,525 48 % 815,019 237,194 29 % PARK MAINTENANCE 2,309,330 866,422 1,442,908 38 % 1,753,494 883,950 50 % HERITAGE & CULTURAL ARTS 712,400 305,000 407,400 43 % 768,932 368,320 48 % RECREATION & COMMUNITY SERVICES 3,732,119 1,756,622 1,975,497 47 % 3,625,582 1,691,394 47 °!o PARKS/FAC{LITIES DEVELOPMENT 253,420 94,334 159,086 37 % 220,144 113,177 51 % CULTURE & LE/SURE SERVICES - SUBTOTAL 7,616,999 3,310,760 4,306,239 43 % 7,266,829 3,333,996 46 % COMMUNITY DEVELOPMENT DEVELOPMENTSERVICES 3,446,960 1,565,195 1,881,765 45 % 3,578,842 1,492,332 42 % ENGINEERING 1,286,220 817,907 468,313 64 % 1,397,678 633,287 45 % ECONOMIC DEVELOPMENT 302,490 135,633 166,857 45 % 299,751 138,667 46 % COMMUNITYDEVELOPMENT-SUBTOTAL 5,035,670 2,518,735 2,516,935 50 % 5,276,271 2,264,286 43 % SUB-TOTAL OPERATIONG EXPEND/TURES 45,460,634 12,473,808 32,986,826 27 % 46,276,269 12,455,017 27 % TRANSFERS OUT 2,705,009 1,693,063 1,011,946 63 % 3,429,024 1,672,867 49 % GRAND TOTAL EXPENDITURES 48,165, 643 14,166, 870 33, 998, 773 29 % 49, 705, 294 14,127, 884 28 % REVENUES(SOURCEOFFUNDS)OVER/(UNDER) (2,915,109) 12,191,462 (15,106,571) (418%) (305,589) 6,098,942 (1,996%) EXPEND/TURES Printed on: 02/02/2011 CITY OF DUBLIN Phg~ . bf 1" SPECIAL REVENUE FUNDS ~ COMPARISON OF REVENUES / VERSUS EXPENDITURES FOR THE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % **'*"`~"REVENUES/SOURCE OF FUNDING"""***~* " PROPERTY TAXES 144,300 73,888 70,412 51 % 145,206 73,658 51 % SALES TAX 375,920 151,600 224,320 40 % 398,611 96,054 24 % FINES & PENALTIES 150,000 . 76,348 73,652 51 % 168,187 72,276 43 % INTEREST 292,500 147,049 145,451 50 % 476,977 142,940 30 % LOAN REPAYMENTS 1,000 50,727 (49,727) 5,073 % 861,769 812,773 94 % INTERGOVERNMENTAL - FEDERAL 1,283,063 21,762 1,261,301 2% 2,278,199 43,927 2% INTERGOVERNMENTAL - STATE 2,222,877 563,695 1,659,182 25 % 1,861,987 377,921 20 % INTERGOVERNMENTAL-COUNTY 1,578,735 143,053 1,435,682 9% 1,564,180 59,400 4% CHARGES FOR SERVICES 2,229,870 1,155,192 1,074,678 52 % 1,772,435 901,045 51 % OTHER REVENUE 505,520 968,233 (462,713) 192 % 2,064,566 4,879 0% SUB-TOTAL OPERATING REVENUES 8,783,785 3,359,547 5,432,238 38 % 11,592,116 2,584,872 22 / TRANSFERS IN 6,600 . 6,600 445,844 GRAND TOTAL REVENUE/SOURCES 8,790,385 3,351,547 5,438,838 38 % 12,037,959 2,584,872 21 % ""*"""`EXPENDITURES/TRANSFERS"*""'* GENERAL GOVERNMENT , CITY ATTORNEY 57,430 18,534 38,896 32 % 85,455 50,401 59 % GENERAL GOVERNMENT - SUBTOTAL 57,430 18,534 38,896 32 % 85,455 50,401 59 % PUBLIC SAFETY POLICE 128,880 10,646 118,234 8% 160,299 8,344 5% FIRE 318,860 84,649 234,211 27 % 380,012 104,049 27 % TRAFFIC SIGNALS(STREET LIGHTING 156,400 31,993 124,407 20 % 293,604 63,971 22 % PUBLIC SAFETY- SUBTOTAL 604,140 127,288 476,852 21 % 833,915 176,365 21 % TRANSPORTATION PUBLIC WORKS ADMINIS7RATION 15,571 5,218 10,353 34 % 8,770 70 1% STREET MAINTENANCE/SWEEPING 510,205 155,169 355,036 30 % 310,127 70,928 23 % Others 3,861 TRANSPORTAT/ON-SUBTOTAL 525,776 ?60,387 365,389 31 % 322,758 70,997 22 % HEALTH & WELFARE WASTE MANAGEMENT 2,413,720 1,169,250 1,244,470 48 % 1,847,767 51,127 3% ENVIRONMENTAL SERVICES 255,060 132,796 122,264 52 % 245,145 111,930 46 % SOCIAL SERVICES 104,240 64,141 40,099 62 % 55,435 22,345 40 % HOUSING PROGRAMS 13,248,270 215,617 13,032,653 2% 1,432,282 591,043 41 % Others 22 (22) HEALTH & WELFARE- SUBTOTAL 16,021,290 1,581,826 14,439,464 10 % 3,580,629 776,446 22 % CULTURE 8 LEISURE SERVICES PARK MAINTENANCE 6,220 6,220 1,964 975 50 % CULTURE & LEISURE SERVICES - SUBTOTAL 6,220 6,220 1,964 975 50 % COMMUNITY DEVELOPMENT ENGINEERING 6,000 2,965 3,035 49 % 6,000 6,000 100 % COMMUNITYDEVELOPMENT-SUBTOTAL 6,000 2,965 3,035 49 % 6,000 6,000 100 % SUB-TOTAL OPERATIONG EXPEND/TURES 17,220,856 1,891,000 15,329,856 11 % 4,830,721 1,081,184 yy / TRANSFERS OUT 5,602,735 1,780,030 3,822,705 32 % 7,477,808 4,480,426 60 % GRAND TOTAL EXPENDITURES 22,823,591 3,671,030 19,152,561 16 % 12,308,529 5,561,609 45 % REVENUES(SOURCEOFFUNDS)OVER/(UNDER) (14,033,206) (319,483) (13,713,723J 2 % (270,570J (2,976,737) 1,100 % EXPENDITURES , a~ c~1 of 1 ~ Printed on: 02/02/2011 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES / VERSUS EXPENDITURES FOR THE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ********REVENUESISOURCE OF FUNDING'"`"`~"** PROPERTY TAXES INTEREST OTHER REVENUE SUB-TOTAL OPERATING REVENUES GRAND TOTAL REVENUE/SOURCES **'*""""EXPENDITURES/TRANSFERS"'***** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING PUBLIC SAFETY- SUBTOTAL TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE TRANSPORTATION - SUBTOTAL COMMUNITY DEVELOPMENT ENGINEERING COMMUNITY DEVELOPMEIYT - SUBTOTAL SUB-TOTAL OPERATIONG EXPENDITURES TRANSFERS OUl" GRAND TOTAL EXPENDITURES REVENUES (SOURCE OF FUNDS) OVER/(UNDER) EXPENDITURES 886, 810 10,670 2,500 899.980 899,980 408,890 408, 890 468,74~ 468,740 16,850 16, 850 894,480 330,314 123,930 84 9,018,410 330,398 (118,430) 132,778 457,676 429,134 52 % 5,500 5,170 52 % 2, 500 463,176 436,804 51 % 463,176 436,804 51 % 124, 384 124, 384 198,115 198,115 7,815 7, 815 2010 2010 2010 ACTUAL YTD % 868,349 429,954 50 % 17,973 4,969 28 % 6,119 12 0 % 892,440 434,935 4g / 892,440 434,935 49 % 284,506 30 % 367,039 115,995 32 % 284,506 30 % , 367,039 115,995 32 % 270,625 42 % 376,187 194,494 52 % 270,625 42 % 376,187 194,494 52 % 9,035 46 % 17,942 7,653 43 % 9, 035 46 % 17, 942 7, 653 43 % 564,166 37 % 761,168 318,143 42 % 123,846 0 % 10,773 688,012 32 % 771,941 318,143 41 % (251,208J (112%) 120,499 116,792 97 % ~' Printed on: 02/02/2011 CITY OF DUBLIN age~~1~ AGENCY/TRUST FUNDS COMPARISON OF REVENUES / VERSUS EXPENDITURES FOR THE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % """""`REVENUES/SOURCE OF FUNDING'*`""*"" PROPERTY TAXES 551,285 269,328 281,957 49 % 363,193 182,957 50 % INTEREST 2,683 683,344 (680,661) 25,469 % 758,153 1,011,484 133 % OTHER REVENUE 280,333 (280,333) 601,719 316,862 53 % SUB-TOTAL OPERAT/NG REVENUES 553,968 1,233,006 (679,038) 223 % 1,723,064 1,511,304 gg / GRAND TOTAL REVENUE/SOURCES 553,968 1,233,006 (679,038) 223 % 1,723,064 1,511,304 88 % ""'**'EXPENDITURES/TRANSFERS""'"""* GENERAL GOVERNMENT NON-DEPARTMENTAL 551,533 365,984 185,549 66 % 534,977 372,324 70 % GENERAL GOVERNMENT - SUBTOTAL 551,533 365,984 185,549 66 % 534,977 372,324 70 % SUB-TOTAL OPERATIONG EXPENDITURES 551,533 365,984 185,549 66 % 534,977 372,324 7p / GRAND TOTAL EXPENDITURES 551,533 365,984 185,549 66 % 534,977 372,324 70 % REVENUES(SOURCEOFFUNDS) OVER/(UNDER) 2,435 867,021 (864,586) 35,607 % 1,188,087 1,138,980 96 % EXPENDITURES Printed on: 02l02/2011 CITY OF DUBLIN Page 1 f 1~ ~ INTERNAL SERVICE FU NDS COMPARISON OF REVE NUES / VERSUS EXPENDITURES FOR T HE PERIOD 7/1/2010 THROUGH 12/31/2010 2011 2011 2011 2011 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % "****'`**REVENUES/SOURCE OF FUNDING'*"*~*" INTEREST 125,730 73,900 51,830 59 % 191,490 62,285 33 % CHARGES FOR SERVICES 2,015,270 994,858 1,020,412 49 % 2,114,478 1,064,727 50 % OTHER REVENUE 307,860 151,737 156,123 49 °/a 3,327,235 164,436 5% SUB-TOTAL OPERATING REVENUES 2,448,860 1,220,495 1,228,365 50 % 5,633,203 1,291,448 23 ~/ TRANSFERS IN 2,032,302 2,032,302 100 % GRAND TOTAL REVENUE/SOURCES 2,448,860 1,220,495 1,228,365 50 % 7,665,505 3,323,750 43 % ""*"""*EXPEN DITURES/TRANSFERS*"'*""~" GENERAL GOVERNMENT ~ NON-DEPARTMENTAL 4,304,706 691,893 3,612,813 16 % 3,891,331 610,507 16 % GENERAL GOVERNMENT - SUBTOTAL 4,304,706 691,893 3,612,813 16 % 3,891,331 610,507 16 % SUB-TOTAL OPERAT/DNG EXPENDITURES 4,304,706 691,893 3,612,813 16 % 3,891,331 610,507 9g / TRANSFERS OUT 134,856 26,450 108,406 20 % 2,032,303 2,032,303 100 % GRAND TOTAL EXPENDITURES 4,439,562 718,342 3,721,220 16 % 5,923,634 2;642,810 45 % REVENUES(SOURCEOFFUNDSJOVER/(UNDER) (1,990,702) 502,153 (2,492,855) (25%) 1,741,871 680,939 39% EXPENDITURES ~3 3 ~ ~ CITY OF DUBLIN PRO FORMA REPORT OF FUND BALANCES FISCAL YEAR 2010-2011 ' FOR THE PERIOD ENDING DECEMBER 31, 2010 (Quarter 2) ~~; ~- ': ~/ ` ~ `: . ~v ~l , ~ ~ ~~. Prepared by The Finance Department February 2, 2011 Presented To City Council With Mid-Year Financial Report March 1, 2011 ATTACHMENT 6 BALANCE FUNDS 07/01/2010 GOVERNMENTAL FUNDS GENERAL General Funds 59,496,258 Sub-Total GENERAL 59,A96,258 SPECIAL REVENUE Public Safety 329,457 Transportation 2,859,720 Environmental 1,463,966 Parks 0 Maintenance Assessment Districts 803,704 Culture & Arts 375,002 Health & Welfare 12,900,338 Sub-Total SPECIAL REVENUE 18,732,187 CAPITAL F.UNDS Current Capital Projects 9,314 Impact Fees 3,093,957 Sub-Total CAPITAL FUNDS 3,103,271 TOTAL GOVERNMENTAL FUND 81,331,716 INTERNAL SERVICE FUNDS Internal Service Funds 8,761,378 Sub-Total INTERNAL SERVICE FUNDS 8,761,378 AGENCYFUNDS Improvement District 6,103,325 Geologic Hazard Abatement , 154,255 Sub-Total AGENCY FUNDS 6,257,580 Grand Total 96,350,674 City of Dublin All Funds - Revenue, Expenditures and Fund Balances July 01, 2010 through December 31, 2010 SUMMARY REVENUES TRANSFERS TOTAL FUNDS BUpGETED EXPENDITURES TRANSFERS ENDING 12/31/2010 12/31/2010 AVAILABLE EXP~NDITURES ~ 12/31/2010 12/31/2010 BALANCE ~ ~_; ° ~ _ ~ ~ ~~.: ~ 26,358,332 0 85,854,590 ~'- 4$ 165 643 jj , ...:. ; ~.~;•., (12,473,808) (1,693,063) 71,687,719 26,358,332 0 85,854,590 481,65,643' (12,473,808) (1,693,063) 71,687,719 383,833 0 713,290 ~~. ~~~ ~~ ~~--; ~ ~ 619,65Q? (127,288) 0 586,002 714,237 0 3,573,957 ~3 ~66,185 ~ (162,512) (890,392) 2,521,053 1,229,773 0 2,693,739 3974229 (1,302,908) (148,014) 1,242,816 0 463 176 0 0 0 266 880 1 ~ 1~126,060 101 8 41Q' 0 330 314 (735,151) 84 (735,151) 936 482 , 30,696 0 , , 405,698 ; , 227,107~ , ) ( 0 ( ) (6,473) , 399,225 993,009 0 13,893,347 .~ 13 4114 360`. (298,292) 0 13,595,055 3,814,723 0 22,546,910 ~ '' '23842,001'; ~_ (2,221,315) (1,780,114) 18,545,481 ~ 0 4,066,446 4,075,760 ~ ~770~'1 294". (4,066,387) 0 9,373 2,350,439 0 5,444,396 ~ ~ 7;105,1_57~ .. (280,000) (566,820) 4,597,577 2,350,439 4,066,446 9,520,156 ;~~ 24 806,A51~ (4,346,387) (566,820) 4,606,950 , ~ ~ ~ 32,523,494 4,066,446 117,921,656 ~~;,,,, g6,81;4~095,; (19,041,509) (4,039,996) 94,840,151 1,220,495 0 9,981,874 1,220,495 1,089,325 143,681 0 0 0 9,981,874 7,192,650 297,936 1,233,006 0 7,490,586 34,976,995 4,066,446 135,394,115 (691,893) (26,450) 9,263,531 (691,893) (26,450) 9,263,531 (363,484) 0 6,829,166 (2,500) 0 295,436 (365,984) 0 7,124,602 (20,~99,386) {4,066,446) 111,228,283 ~ -~- ~. City of Dublin All Funds - Revenue, Expenditures and Fund Balances July 01, 2010 through December 31, 2010 DETAILS BY FUND FUNDS GOVERNMENTALFUNDS GENERAL 1001 General Fund 1002 Cemetery Reserve Sub-Total SPECIAL REVENUE Public Safety 2101 Special Criminal Activity Fund 2102 Vehicle Abatement 2103 SLES/COPS Fund - CA 2104 Local Law Enforcement Block Grant - Fed 2106 Traffic Safety 2107 Federal Asset Seizure Fund 2109 EMS Special Revenue 2111 Enforcement Grants S u b-Tota I Transportation 2201 State Gas Tax 2202 SAFETEA-LU 2204 ACTIA Sales Tax-Local Streets 2205 ACTIA Sales Tax-Bike & Ped 2209 TCRF(Traffic) Congestion Relief) Sub-Total Environmental 2302 Measure D 2303 Garbage Service Fund 2304 Local Recycling Programs 2311 American Recovery & Relnvest. Act. - Env 2321 Storm Water Management 2322 Box Culvert 2323 Dublin / Dougherty 2324 Village Parkway City of Dublin All Funds - Revenue, Expenditures and Fund Balances July 01, 2010 through December 31, 2010 DETAILS BY FUND City of Dublin All Funds - Revenue, Expenditures and Fund Balances July 01, 2010 through December 31, 2010 DETAILS BY FUND City of Dublin All Funds - Revenue, Expenditures and Fund Balanaes July 01, 2010 through December 31, 2010 DETAILS BY FUND ~ ~ c~ ~ ~~ CHAIVGE FORM #: ~~TI' O~' ~~T~I,Il~T . li~IID-YEAR~BITDG~T C~Al\TG~ FO121VI FgSCAI, YE.~R 2010/2011 ~~l~TgTE A~CO~Tl~'I'S I)ECREASE BUI)GE'I'S INCREASE BUI)GETS DEeI~AS~~BI7D~T+'s'~~~ACGOI~NT,~ , ,„~ ~. ,~ ,~ . ~ ~AM(7-;II1~IT .. Ii~ICR~ASE~~IllGET~AC~O~~JNT~°~ ,~~ ~~` : ~~ ~iMQT1NT General Fund - REVENUE - ~ ~ General Fund - REVENUE - Sales ~ Name: Fines- Parking Citations ~ Name: & Use Tax ` Account: 1001-2101-45121 $11,000 Account: 1001-0000-42101 $426,610 General Fund -. REVENUE - In Name: Name: Lieu Sales Tax Account: Account: 1001-0000-42102 $87,710 ~ General Fund - REVENUE - Name: Name: Transient Occupancy Tax Account: Account: 1001.0000.42301 $150,000 General Fund - REVENUE - Name: Name: License/Permits- Planning Account: Account: 1001-8101-44221 $19,000 General Fund - REVENUE - Name: Name: License/Permits- Building Account: Account: 1001-8102-44231 $1,200,000 General Fund - REVENUE - Name: Name: License/Permits- Demolition Account: Account: 1001-8102-44232 ~65,000 General Fund - REVENUE - Name: Name: License/Permits- Encroachment Account: Account: 1001-8301-44241 $20,000 General Fund - REVENUE - General Fund - REVENUE - , Facility Operations-Field & Court Name: Interest Name: Rentals Account: 1001-0000-46101 $190,000 Account: 1001 - 7701 - 46201 $50,000 General Fund - REVENUE - Facility Operations- Facility Name: Name: Rentals Account: Account: 1001-7701-46202 $30,000 Reason for Budget Change: To reflect budget changes to Revenue Accounts proposed as part of the City's mid-year review of financial activity as of December 31, 2010 for Fiscal Year 2010/11- per the report to the City Council 3/14/11. Fin Mgr / ASD:~G,~,~ ~ Date: 3~' II Signature ' City Manager: Date: Signature ~~~ ~ , ~ ~~ ~ ~-~ ,~ ~ ~ . ~~~ ~-~ ~ ~.~ -~ ~, ~~\~~~~ ~ F 1 a~ ~~~~~ d'~`~~`~4~. ,~ ' ~ f F ~. ~ ~~. '~ :~~~~ ~~~ ~~~ ~~ ~ ~ ~, ~ ~~ P6~ ~ ~ ~~~ ~. a~~~~oy~ett~t the Gi~r~C~.cr~,,~n~~l~~~ on. ~ ~ ~~~~4/2Q~1s ~~ ~,,.~:~~,~ ~~ ~~.z:~~:~~ ~~ ~~v Mayor: Date: Signature Posted By: Date: Signature 3~ ~ Page 1 of 6 Attachment 7 CHANGE FORM #: ~~~~ ~~ ~~~~~~ IVgID-YEAR.~UDG~T CHANGE ~O1tM ~ISCAI, ~'EAR 2010/2011 ~~1~1LTE ACCOLTl~T~'S DECREASE BUDGETS INC~2EASE BUI)GET'S T1~C12~ASE~B~7l3G~'~"ACC4t3l~TT~~ ~, S:E~~~~~~ Name: ~~`~AMfJ7J~TT~~ ~,;~R~AS~BIIDG~:T~A;~CCIUN'~~~~.._.... ; enera un - - Intergovernmental State - Vehicle Name: License Fee AlVI4UN~'~~ Account: Account: 100i-0000-47201 ~55,000 Name: General Fund - REVENUE - Intergovernmental State - Name: Mandated Cost Reimbursement Account: Account: 1001-0000-47205 $19,660 General Fund - ItEVENLJE - Name: Santa Rita Fire Charges . General Fund - REVENUE - Name: Planning / Zoning Account: 1001 - 2401 - 48399 ~70,040 Account: 1001.8101.48911 $600,000 Name: General Fund - REVENUE - Name: Engineering Plan Check Account: Account: 1001-8102-48931 $10,000 Name: General Fund - REVENUE - Name: Engineering Plan Check Account: ~ Account: 1001.8301.48921 $130,000 Name: General Fund - REVENLJE - Other Revenue - Community Name: Senefit Payments Account: Account: 1001-0000-49151 $2,000,000 Traffic Safety Fund - Name: REVENUE - Federal Grant Traffic Safety Fund - REVENUE - Name: Vehicle Code Fines Account: 2106.0000.47101 $38,380 Account: 2106.2101.45101 $20,000 Name: Measure B Streets Fund - Name: REVENUE - Sales Tax Account: Account: 2204-0000-42101 $35,000 Name: Measure B Bike / Ped Fund - Name: REVENUE - Sales Tax Account: Account: 2205-0000-42101 $12,000 Measure D Recycling Fund - Name: REVENiJE - County Grants Garbage Svc Fund - REVENiJE - Name: Waste Mgmt Residential Account: 2302-5101-47301 $10,000 Account: 2303.5101.48501 $29,000 3tormwater Management Fund - Name: REVENUE - State Grants Name: Account: 2321-0000-47261 $642,400 Account: Reason for Budget Change: To reflect budget changes to Revenue Accounts proposed as part of the City's mid-year review of financial activity as of December 31, 2010 for Fiscal Year 2010/11- per the report to the City Council 3/14111. Fin Mg / ASD Date: 3 ~ Signature ~ ~ City Manager: ~ Date: _ Signature. . F_, . ~~~ ~..~ ~a~ ~ ~~ ~ ~~ :~ _ ~~ "~""~ ~~"~h~~~rii~ed~~ czl ~?~~ o~i ~~~ 3Y~4 ~~ , . ~~~, ~Fa~ ~~a ~ ~ .. ~, ~~.~.w,.~ ~~~ww ~w<~.~~~~.~.,,~, . ....... u Mayor: Date: ~ Signature ~ ~ ~ Posted By: Date: Signature ~~ 3~ ~ Page 2 of 6 Attachment 7 CHANGE FORM #: ~.~~~ ~~ ~~~I.~~ 1VgID-Y~A~t ~iJI~GE'I' C~AIVGE ~'OR1VI FISC~., Y~AR 2010/2011 ~V~+ I~gT~+ A~COtTI~'I'S DECJl2EASE $UDGETS INCREASE BiJDGETS ll~GRF,r1~~BClDG~'~'A~~C}T:T~~, ~..~~, ~. .~ Measure AA Fund EBRPD Name: Grant ~-;AMOUNT, TN;CREEASE BVAG~~A~CCOUI~TT~~~ .~~;~~ Public Art Fund-Developer Name: Contribution ~~~AMQLIN~'~'~ Account: 2402.0000.47301 $355,000 Account: 2801.0000.49161 $83,620 Name: Affordable Housing Fund - Name: Developer Contributions Account: Account: 2901.0000.49161 $775,500 Name: Affordable Housing Fund - Name: Principal Account: Account: 2901.0000.46302 $370,000 Name: Community Pk Land - Developer Name: Contributions Account: Account: 4101.0000.49161 $70,000 Name: Neighborhood Pk Land - Developer Name: Contributions Account: Account: 4102.0000.49161 $380,000 Name: Community Park Improv - Name: Developer Contributions Account: Account: 4103.0000.49161 $1,795,000 Name: Neighborhood Park Improv - Name: Developer Contributions Account: ~ Account: 4104.0000.49161 $194,000. Name: Community Bldgs - Developer Name: Contributions Account: Account: 4105.0000.49161 $1,118,000 Name: Name: Library - Developer Contributions Account: Account: 4106.0000.49161 $465,~00 Name: Civic Ctr - Developer Name: Contributions Account: Account: 4107.0000.49161 $140,000 Name: Aquatic Ctr - Developer Name: Contributions Account: Account: 4108.0000.49161 $50,000 Reason for Budget Change: To reflect budget changes to Revenue Accounts proposed as part of the City's mid-year review of financial activity as of December 31, 2010 for Fiscal Year 2010/11- per the report to the City Council 3/14/11. Fin Mgr / ASD: ~ r Date: ~ 72l ~ ~ Signature City Manager. Date: ~ Signature ~ ~ ~ i~` ~ ~~, ~v ~`~~~ ~ ",°~'~`~. ~ ~ ~ ~ ~,~ xx~.., ~.'"' .. ~~~,,~,-~, ~°" a "~ re.k:.~'.~ _ ~'~~.~~~",~, R° ~.~,~~~~F~~~.=;' a~~~z. ~s,~~ ~~~'''° `:~ .~~ ~ _.~~.~~~ >~~ ~;.~sP~~~at,f~eC~.~:i~vnc~11V1`e~ngGari ~~~311dJ20~1' ~ h ~...aA~ ~~. ~„~.~.. . < . ~._ ,. . Mayor: Date: Signature Posted By: Date: Signature ~' ~~ Page 3 of 6 Attachment 7 CHANGE FORM #: CI'~~I OF ~~J~~~l~T N~1)-Y~~2 ~iJI)GET C~IAl~GE FO~ FISC~4I, I'~A~ 2010/2011 ~~I~TLTE A~~OgTl~'g'S DEC1tEASE BUI)GE'I'S INCREASE BUl)GETS Tf.~C~ASE~BUDGETACG~UK't'~'_':~ ..s~...~~~~~~ Name: ~.~AMC3Ut~TT~... INCRE~SE~BUDGET~A~C{)UN7C~. ,.,''„~~fi.~ Quimby Park Land - Developer Name: Contributions ~~=Od'JNTs.~~ Account: Account: 4109.0000.49161 $1,527,150 Name: Fire Facility Fee Fund - Developer Name: Contribution Account: Account: 4201.0000.49161 $237,320 Name: Traffic Impact Fee Category 1- Name: Developer Contribution Account: Account: 4301.0000.49161 $245,000 Name: Traffic Impact Fee Category 2- Name: Developer Contribution ~ Account: ~ Account: 4302.0000.49161 $185,000 Name: Downtown Traffic Impact Fee - Name: Developer Contribution Account: Account: 4304.0000.49161 $315,000 Name: Dougherty Valley Traffic Impact Name: Fee - Developer Contribution Account: Account: 4305.0000.49161 5300,000 Name: ` Dougherty Valley Traffic Impact Name: Fee - Developer Contribution Account: Account: 4306.0000.49161 $143,590 Fteason for Budget Change: To reflect budget changes to Revenue Accounts proposed as part of the City's mid-year review of financial activity as of December 31, 2010 for Fiscal Year 2010/11- per the report to the Ciry Council 3l14/11. Fin Mgr / ASD: ~,~,.~ ~ ~ ~ Date: ~ ~- ~~ Signature ~ City Manager: Date: Signature ~ ~ ~- -~~ ~ ~ ~ ~ ~ ~ ~ ~ ~- -~- ~ ~ ~~ ~~;;~~~ , ~;.-- r ~~ ~ ;Va ~ `~ ~ ~ ~~ `~ ~ Els xove ~t.~eG~ Coune~I ee~n ~a~ *~~ ~~~1~'~/ZO.I1~? ~~~~.~ ~:~ ~~:~:~~ _..n~_... .,.~, <. „~.~~~:.~__ ~:~.....~~?w~. .m. .~ _. ~. ..~ . a Mayor: Date: Signature Posted By: Date: Signature ~ 3a~ 3'~ Page 4 of 6 Att~Chrelen$ 7 •-Vl~ CHANGE FORM #; ~ ~~~~ ~~ ~~~~~~ MID-~Alt ~iJI)G~T CI~AlVGE FORIVI F'~SCAL ~AR 2010/2011 GENERAL FUND OPE12A'I'ING ~XPENI)ITURE ~UDGET ACCOiJN~'S . DEC~ASE BUDGETS INCREASE ~iTIDGETS llECRCAS~~UUGE~"~ACG~UIYT'~~.. ~~x;'..h ~~AMOUN~' ~ Il?~CREASEBU~ET AC~t~3UN~~ , ~ ' ,w ~~MOUNT ;; ~ : Y:egal Services-Prof Svcs Name: Reimtiursable Account: 1001.1501.65106 $83,830 Name: . Legal Services-Prof Svcs Litigation Account: 1001.1501.65105 ~84,230 Name: Social Services - Contract Services Account: 1001.5501.64001_ $1,200 ~ ' Parks & Facilities Development - Name: Salaries Account: 1001.7901.51101 ~23,410 Planning - Contract Services • Planning - Prof Services Name: . General Name: Reimbursable Account: 1001.8101.64001 $236,450 Account: 1001:8101.65106 $346,330 ui mg a e y- on rac Name: Services Account: 1001.8102.64001 $64,730 ' Name: Engineering - Salaries ' Account: 1001.8301.51101 $129,870 Name: Engineering.- Contract Services Account: 1001.8301.64093 $123,260 Reason for Budget Change: To reflect budget changes to General Fund Expenditure Accounts proposed as part of the City's mid-year reyiew of financial activity as of December 31, 2010,for Fiscal Year 2010/2011 - per the report to the City Council 3/14/2011. ~ Fin Mgr / ASD: ~~~ ~~~~ Date: ~ l~,~ ) Signature ` ~ City Manager: Date: Signature ~"`, ~.,- ~;,.~° ~ ~ ~ ~~~ ~~~"°°`~~~~~~~~~ ~ ~ ~ ~~... Li7? ~~~flt?~~~~L~I ~~~~1 ~1~~ ~~~ " ~ ~ ~:~ :~~ ~ ~ ~ ~~~ ~ ~~ ~ ? ~ ~~ ~ ~~~~ ~ ~~~~ ~~~ ~ ~~~~~~~~ ~`Q ._ . .._a~ w.« ~. . ~a~ , . a :~ . r ..., ,~.:> ..~ . . ~. ~ .,> a ~" Mayor: Date: Signature. Posted By: Date: Signature 3~3~ Page 5 of 6 Attachrnent 7 CHANGE FORM #: ~~~~ ~~ ~~~~~~ 1VIII~-I'~EAR SiJDGE'T C~YANGE FORM ~'ISCAI, ~AR 2010i2011 SPECIAL REV~NiJE ~+"iTNI~S - OPERATING EXP~IVDIT'iJ~ ~~JDG~'I' ACCO~JN"I"S DECREASE BUI)GETS ~ INCREASE ~IJDGE'I'S UE~~~S7E ~tT ~„ ~~'~~ACCO~ .z~ ~ ~~~, ~~ ~~`A1YiL3~tTN~T,~~ ~CRE~AS~ B~TUGET ACCC}~U~NT ~~; :~~,~"~" ~ ~~~M~DUN'T", '~ Gas Tax Fund-Street Maintenance _ ~ Name: Contract Svcs Account: 22013201.64082 $21,000 Garbage Fund-Waste Name: Management-Contract Services Account: 2303.5101.64001 $11,210 Capital Project Fund-GIS , Project- Machinery & Name: Equipment Proj Acct: 930004.9600.9605.2106 $38,380 Account: GL Account: 3300.9301.72102 Capital Project Fund-Shannon Name: Parking Lot-Improvements ~ Proj Acct: 950014.9400.9401.2321 $489,300 ~ Account: GL Account: 3500.9501.73103 'I'ransfer Between Funds: Internal Service Fund for PERS Name: Side Fund Name: General Fund-Transfers In Account: 6951.1901.89101 306,000 Account: 1001.1901.49999 $306,000 Internal Service Fund-Facilities Name: General Fund-Transfers Out Name: Repair Account: 1001.1901.89101 2,000,000 Account: 9201.1901.49999 $2,000,000 Reason for Budget Change: To reflect budget changes to General Fund Expenditure Accounts proposed as part of the City's mid-year review of financial activity as of December 31, 2010 for Fiscal Year 2010/2011 - per the report to the City Council 3/14/2011. Fin Mgr / ASD: ~~C~~~~ Date: 3 ~ _ Signature City Manager: " Date: Signature ~.'FS~^2 S•.j~. . .. ~'~ ~ee'~.~~'~~. 2~~`y ~ ~:~i~x.e ~ ~ h ~~ . .. ~ ~ ~~y~.~~~~~~~ ~ ~ ~ A'~w~Li4~'~~V ~2 ~~i~lf.i.kVS'~a~1.'l~i~~~ ~ y~ ° ~,~ ~? ~~~ ~~~~`. . ..`i.~a.~kaw`1 ~` 'w..~.3~..: .~""w~ ~N.~~~u.sha3 w:~ Faa.::+...~,i.ia. ~w.wu„wx~`v~n~~+a:..z.na«rc.~ `~.\ .. Mayor: Date: Signature Posted By: Date: ~ ~ 3~ Page 6 of 6 ~ Attachment 7