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Home My WebLink About4.07 Qty Financial Reportor 19 82 /ii � 111 DATE: TO: FROM: STAFF REPORT CITY COUNCIL September 18, 2012 Honorable Mayor and City Councilmembers Joni Pattillo City Manager""' CITY CLERK File #330 -50 SUBJECT: Preliminary Quarterly Financial Report for the Period Ending June 30, 2012 (4th Quarter) and Final Fiscal Year 2011/2012 Budget Changes Prepared by Vivian Gong, Finance Manager and Paul S. Rankin, Administrative Services Director EXECUTIVE SUMMARY: The City Council will be presented with preliminary information related to the revenues and expenditures through the end of the fourth quarter of Fiscal Year ending June 30, 2012. At this time, the annual financial audit has not been completed; therefore, the financial reports as presented are preliminary. In order to prepare the report, estimates were used in some cases which will be updated with the final information when it is received. The auditors are scheduled to be on site beginning October 15th, 2012. Consistent with prior years, any audit adjusting entries will be recorded and included in the City's Comprehensive Annual Financial Report, to be presented in December. Based on the completion of four quarters of the year the report will include analysis of significant trends and variances between budgets and actual expenditures. Final Budget changes requiring City Council action are provided. 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 reports as authorized by Section 41004 of the California Government Code; and 2) Approve the Budget Change. Submitted By Reviewed By Administrative Services Director Assistant City Manager Page 1 of 7 ITEM NO. 4.7 DESCRIPTION: The focus of the financial analysis will be on the General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. The fourth quarter reports represent the reporting of revenues and expenditures for the entire Fiscal Year. Analysis of June 2012 Revenue and Expenditure Reports The Fourth Quarter report (Attachments 1 -4) includes the reporting of revenues and expenditures for the entire twelve months of Fiscal Year 2011/2012 (July 1, 2011 through June 30, 2012). As previously mentioned, because the annual audit process by the City's independent auditors has not occurred, any audit adjustments to revenues and expenditures will be reflected in the City's Comprehensive Annual Financial Report (CAFR). The CAFR is considered the final Fiscal Year financial report and is presented to the City Council in December. The final closing of the books will also involve recording of carry -over budget appropriations for both Operating Programs and Capital Projects as authorized in the adoption of the Fiscal Year 2012/2013 Budget. This will impact the net available fund balance reported in the CAFR compared to the preliminary reports. Preliminary General Fund Revenues As shown in Attachment 1, the total General Fund Revenues collected through June 30, 2012 were approximately $56.4 million compared to $53.3 million recorded in the previous Fiscal Year ending June 30, 2011. The total General Fund revenue recorded for Fiscal Year 2011/2012 represents approximately 108% of the total budgeted General Fund Revenues. The adopted Fiscal Year 2011/2012 budget projected less revenue compared to the previous year. Significant General Fund Estimated Revenue Variances The Preliminary year -end revenue in the General Fund exceeded the budget estimates by approximately $4.3 million (8 %). Major factors contributing to this trend include increases in tax collections and increased development related activity. This result is comprised of a combination of positive and negative deviations from the budget estimate. The following section describes the fluctuation by major revenue type: ➢ Property Taxes: +$310,169 (1% over budget estimate) This revenue category represents approximately 42% of the budgeted General Fund revenue. The variance was primarily the result of increased assessed valuations. ➢ Sales Taxes: +$569,056 (4% over budget estimate) This category represents approximately 26% of the total General Fund revenue budget. The City has had new retail outlets open during the past year and the budget was based upon conservative assumptions. The strong automobile retail sales also contributed to collections higher than projected in the budget. The total Sales and Use Tax revenue includes an estimate for the final quarter, as the final actual collections through June 30, 2012, had not been reported by the State when this report was prepared. Additional analysis of the sectors contributing to the increase will be conducted once the final 2011/2012 data is received. ➢ Property Transfer Tax: +$41,575 (10% over budget estimate) This category represents less than 1% of the total General Fund revenue budget. Although the amount exceeded the budget it still remains less than was collected in the previous fiscal year. Large property sales can cause fluctuations in this revenue. Page 2 of 7 ➢ Transient Occupancy Tax: +$29,733 (3% over budget estimate) This category represents approximately 2% of the total General Fund revenue budget. With improved economic conditions, the hotel industry has experienced growth in occupancy rates resulting in additional tax revenue to the City. ➢ Franchise Tax: +$73,458 (3% over budget estimate) This category represents approximately 6% of the total General Fund revenue budget. The actual collection of franchise taxes fluctuates based on billings by service providers. Approximately $43,239 was associated with waste management services and $30,219 was associated with other utilities. ➢ License & Permits: +$1,474,605 (48% over budget estimate) This category represents approximately 6% of the total General Fund revenue budget. A majority of the variance in this category can be attributed to Building permits revenue which exceeded the budget by $1,428,502. A total of 932 permits were issued for residential units compared to total 433 permits issued in the prior fiscal year. Although the permit revenue is recognized in Fiscal Year 2011/2012, the actual inspection costs for the Building Department on several large projects such as the Essex Apartments, will continue into the next Fiscal Year. ➢ Interest and Rentals: +$115,153 (10% over budget estimate) This category represents approximately 2% of the total General Fund revenue budget. Interest income exceeded budget by approximately $33,946 and was due to the balance invested being slightly higher than assumed in the budget estimate. This was partially caused by fluctuations in the timing of payments for contracted services, and the timing of Capital Project expenditures. As part of the closing entries Staff will also need to book any adjustment based on the market value of the portfolio. The remaining $81,207 positive variance was collected from uses of Field and Court and facility rental income. ➢ Intergovernmental Revenues: $16,629 (9% over budget estimate) This category represents approximately less than 1% of the total General Fund revenue budget. The majority of this category is related to the on -going revenues collected form the State of California Home Owner Property Tax Relief revenues. The deviation is mostly due to unanticipated reimbursements for State Mandated programs. ➢ Charges for Services: +$1,059,386 (16% over budget estimate) This category represents approximately 13% of the total General Fund revenue budget. This revenue category includes a variety of fees for services. Approximately 95% of the variance can be attributed to five specific areas: The primary variance in this account related to the increase in the following activities: 1) Planning / Development Services: $121,595; 2) Engineering Plan Checking fees; $614,390; 3) Fire Permits and Inspection Services $71,680; 4) Santa Rita Fire Services $39,510; and 5) Total Parks and Community Services program and activity charges $156,921. ➢ Other Revenues: +$569,891 (45% over budget estimate) This category represents approximately 2% of the total General Fund revenue budget. This category of revenue includes payments that typically do not follow a specific pattern such as contributions, reimbursements, etc.. The deviation is primary associated with one -time revenues. Of the total amount that is over budget, 78 percent is attributable to three categories. 1) The City received Community Benefit payments as provided for in Development Agreements. These payments exceeded the budget by approximately Page 3 of 7 $352,011. 2) Reimbursements for public damage exceeded the budget by approximately $63,035 including insurance reimbursements for a drain back -up at the Senior Center. 3) The City received a $30,000 reimbursement providing administrative services to ACAP, which was not in the original budget. As previously noted the results for revenues are preliminary and will be subject to final accruals and adjustments. General Fund Expenditures General Fund expenditures totaled approximately $56.8 million and represented approximately 95% of the total budgeted expenditures in the General Fund (Attachment 2). Of this amount, a total of $7,102,573 was related to Capital Improvement Projects expenditures, which typically do not follow an even distribution due to differences in project timing. Excluding funds programmed for the Capital Projects, the City's General Operating expenditures were $49,735,122 or $2,717,848 (5 %) less than the amount budgeted for operating expenditures. As previously noted certain carry -over items will result in unspent funds being carried over to complete activities in Fiscal Year 2012 -2013. ➢ General Government: - $1,090,184 (14% under budget estimate) Several factors contributed to the budget savings in this category. All activities in this category were below budget. Savings occurred in all operating departments within this category. This category includes the Non - Departmental activity. This department includes the Budgeted Contingency for Fiscally Responsible Adjustment ($327,300), which will be carried over to the following year. ➢ Public Safety: +$ 899,580 (4% over budget estimate) The projection presented as part of the June budget deliberations presented an estimate that an overage would occur. The current financial statements are based partially on an estimate as the final billing from the Sheriff's Department had not been received when this report was prepared. As a category, contract costs associated with Alameda County benefit costs in Police services were partially offset by savings in Fire service costs. ➢ Transportation: - $97,249 (5% under budget estimate) A majority of the savings was due to the lower than budgeted Contract Supervision costs and savings in Street Landscape Maintenance. ➢ Health & Welfare: - $53,146 (15% under budget estimate) A significant portion of this budget savings represents authorized contributions to the close -out of ACAP that have not yet been made and will be carried over to Fiscal Year 2012/2013. ➢ Culture & Leisure: +$80,849 (1 % over budget estimate) The overage occurs in two departments 1) Increased costs in Parks and Community Services Programs, which are offset by additional revenue from increased participation and 2) Parks and Facilities costs due to less time being expended on capital projects. These variances are discussed as part of the budget change section later in this report. The overage was also mitigated by savings in park maintenance, Library Services, and Community TV. Page 4 of 7 ➢ Community Development: $440,294 (6% under budget estimate) As a total program due to expenditures being less than budget in Development Services (Building and Planning) and Economic Development these savings offset a deficit in Engineering. Portions of the savings in Planning and Economic Development will be carried over to complete planned activities. Reimbursable Engineering contract services were over budget and it has a matching revenue component recorded. (A Budget change is discussed later in this report.) General Fund Capital Project Expenditure Variances The City's General Fund Capital Project Expenditures were approximately $7.1 million, or $2 million (approximately 12 %) less than budgeted. As authorized by the City Council, Staff will be evaluating the balance available for each project. For those projects which will continue in Fiscal Year 2012/2013 a carry -over appropriation will be administratively recorded. Final Budget Changes The City's financial policies require City Council approval of budget adjustments when more than one activity or funding source is involved. Based on the Preliminary Financial Statements budget changes are desirable as part of the closing of the City's financial records for Fiscal Year 2011 -2012. Attachment 5 contains Budget Changes that will be recorded as part of the closing Fiscal Year 2011/2012 entries. Some of the adjustments discussed in this report were anticipated in the estimated actual information presented in the Preliminary 2012 -2013 and 2013 -2014 Fiscal Year Budget and Financial Plan. Most of the adjustments relate to situations where the total spending in a particular Activity (Department) exceeded the total budget. If a budget imbalance occurred between line items within the same Activity, a formal budget change is not required. The Staff Report will describe changes by both Fund and Program, beginning with the General Fund. GENERAL FUND (1001) SUMMARY OF GENERAL FUND OPERATING BUDGET CHANGES The adopted Fiscal Year 2011 -2012 Operating Budget, prior to these adjustments, is $49.7 million. The total additional appropriation proposed for all General Fund operating activities is $1,857,210, which a variance of 3.7% of the total budgeted operating expenditures. The impact is offset by savings in other activities, as well as additional revenue as will be discussed below. Although some items are minor current policies require City Council approval if correcting the imbalance would involve a transfer between different activities or departments. General Government: : (No General Fund Change Required) Public Safety: Increase by $1,323,236 The Police Services contract costs based on estimated final expenditures will require an increase due to employee benefit costs exceeding the original budget estimate. Transportation: Net Change Zero The contract Street Landscaping budget is proposed to be reduced by $4,965 and the Street Tree Maintenance budget will be increased by the same amount. Page 5 of 7 Health & Welfare: (No General Fund Change Required) Culture & Leisure: Increase by $190,494 The Recreation programs had more participation than estimated in the Budget which resulted in increased costs of $75,294. This amount was fully offset by additional revenue. The Parks and Facilities Development Department had less time than planned expended on capital projects. An additional $115,200 will be incurred in the general operating department. Community Development: Increase by $338,785 The Engineering activity ( #8301) requires a budget adjustment based on increased development activity requiring Contract Inspection expenses. This amount was fully offset by additional revenue. SPECIAL REVENUE FUNDS The following sections summarize Budget Changes required in various Special Revenue Funds related to operating expenditures. The City financial records currently account for revenues and expenditures in over twenty different Special Revenue Funds. These funds are used when there are special restrictions on the expenditure of the funds and accounting for them separately provides a clear record for the auditors and for City reporting purposes. Assessment District Funds The following expenditures in Assessment District Funds require budget changes: Contract Service Costs in Engineering Related To Assessment Districts ( #2701 - #2705) The Engineering Department coordinates the administration of the various Assessment Districts. In Fiscal Year 2011 -2012 there was a change in the assessment administration firm and the contract costs were higher than the budget. ENGINEERING BUDGET ADJUSTMENT TO REFLECT INCREASED ADMINISTRATION FUND # / NAME ADDITIONAL APPROPRIATION 2701- Citywide St Light $ 2,819 2702- Stagecoach Landscape $ 1,294 2703 — Dougherty Landscape $ 1,310 2704 — Santa Rita Landscape $ 672 2705 — East Dublin St Light $ 1,750 TOTAL $ 7,845 Eastern Dublin Street Light Assessment District ( #2705) Expenses for contract services exceeded the budgeted amount by $13,358. This was largely due to non - routine repairs required to address damaged fixtures. Sufficient reserves are available to off -set the overage. Page 6 of 7 Measure D- Recycling Fund ( #2302) An additional $2,930 in Street Maintenance expenses for storm drain filters will be funded from grant revenues in this fund. The source of the Grant revenue is State Oil Recycling funds which needed to be expended before they expired. The budget changes as described above and outlined in Attachment 5 will be posted in the Fiscal Year 2011/2012 financial records, prior to the completion of the Audit. Finalization of Comprehensive Annual Financial Report The final audited Financial Statement will include the presentation of year -end changes in fund balance. The reporting of fund balances will be in accordance with the policy adopted by the City Council in Resolution 108 -12 on June 19, 2012. The final Comprehensive Financial Report (CAFR) for the period ending June 30, 2012 will be presented in December 2012. NOTICING REQUIREMENTS /PUBLIC OUTREACH: None ATTACHMENTS: 1. June 30, 2012 General Fund YTD (Year -To -Date) Revenues / Budget Comparison 2. June 30, 2012 General Fund YTD (Year -To -Date) Expenditures / Budget Comparison 3. Comparison of Revenues versus Expenditures (By Fund Type) 4. Summary and Detail of All Funds Revenues, Expenditures, and Fund Balances 7/01/2011- 6/30/2012 5. Budget Change Page 7 of 7 City of Dublin 2011 -2012 YTD Revenues and Budget Comparison For the Period Ending June 30, 2012 Total General Fund 108% Revenues 100% Other Revenues ° 145% Charges for Services 116% FY 2011/12 100% FY 2010/11 Intergovernmental 109% from State 100% Interest 110% �nnni Fines and Forfeitures '. 0/ Licenses and Permits nnni 1148% Franchise Taxes 103% 100% Transient Occupancy 103% Taxes 100% Real Property 110% Transfer Tax 100% Sales Taxes 104% 00% 101 Property Taxes 100% 0% 30% 60% 90% 120% 150% 75% of Year Complete FY 2011/12 FY 2011/12 % of FY 2010/11 % of Total for Budget YTD Actual Budget YTD Actual FY 2010/11 Property Taxes 21,936,190 22,246,359 101% 21,918,484 100% Sales Taxes 13,745,000 14,314,056 104% 12,969,119 100% Real Property Transfer Tax 400,000 441,575 110% 475,199 100% Transient Occupancy Taxes 850,000 879,733 103% 683,732 100% Franchise Taxes 2,900,910 2,974,368 103% 2,639,584 100% Licenses and Permits 3,043,830 4,518,435 148% 2,752,748 100% Fines & Penalties 118,650 126,387 107% 124,615 100% Interest & Rentals 1,097,050 1,212,203 110% 1,500,769 100% Intergovernmental 180,000 196,629 109% 496,611 100% Charges for Services 6,630,090 7,689,476 116% 6,432,785 100% Other Revenues 1,255,090 1,824,981 145% 3,326,671 100% Total General Fund Revenues 52,156,810 56,424,202 108% 53,320,317 100% Date Printed 9/12/201210'. 15 AM ATTACHMENT 1 City of Dublin 2011 -2012 YTD Expenses and Budget Comparison For the Period Ending June 30, 2012 Total General Fund 95% FY 2011/12 Expenses FY 2010/11 % of Total for CIP Projects YTD Actual Community Development 94% FY 2010/11 Culture & Community 101% 6,434,403 Services 100% 100% Police 13,471,885 14,660,844 ■ FY 2011/12 Health and Welfare 85% ouuiN FY 2010/11 10,534,240 Transportation 95% 100% 10,069,956 Other Public Safety 93% 100% Fire X100% Police ��° 10 General Government 0% 20% 40% 60% 80% 100% 120% 75% of Year Complete Total General Fund Expenses 59,555,543 56,837,695 95% 49,759,111 100% General Fund Operating Expenses 50,435,566 49,735,122 99% 46,411,165 100% Date Printed 9/12/2012 10 '.13 AM ATTACHMENT 2 FY 2011/12 FY 2011/12 % of FY 2010/11 % of Total for Budget YTD Actual Budget YTD Actual FY 2010/11 General Government 7,524,587 6,434,403 86% 7,878,961 100% Police 13,471,885 14,660,844 109% 12,514,134 100% Fire 10,534,240 10,287,783 98% 10,069,956 100% Other Public Safety 647,772 604,850 93% 992,736 100% Transportation 2,024,442 1,927,193 95% 1,833,791 100% Health and Welfare 360,654 307,508 85% 337,222 100% Culture and Community Services 8,131,931 8,212,780 101% 7,213,112 100% Community Development 7,740,055 7,299,761 94% 5,571,253 100% CIP Projects 9,119,977 7,102,573 78% 3,347,946 100% Total General Fund Expenses 59,555,543 56,837,695 95% 49,759,111 100% General Fund Operating Expenses 50,435,566 49,735,122 99% 46,411,165 100% Date Printed 9/12/2012 10 '.13 AM ATTACHMENT 2 CITY OF DUBLIN PROFORMA COMPARISON OF REVENUE VERSUS EXPENDITURES (By Fund Type) FISCAL YEAR 2011 -2012 FOR THE PERIOD ENDING JUNE 30, 2012 (Quarter 4) Prepared by The Finance Department September 11, 2012 • General Fund - Comparison of Revenue & Expenditures 7/1/2011 — 06/30/2012 • Special Revenue Funds - Comparison Revenue & Expenditures 7/1/2011 — 06/30/2012 • Assessment District Funds - Comparison Revenue & Expenditures 7/1/2011 — 06/30/2012 • Agency Trust Funds - Comparison Revenue & Expenditures 7/1/2011 — 06/30/2012 • Internal Service Funds - Comparison Revenue & Expenditures 7/1/2011 — 06/30/2012 ATTACHMENT 3 Printed on: 09/12/2012 CITY OF DUBLIN Page 1 of 2 GENERALFUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 6/30/2012 2012 2012 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % REVENUES/SOURCE OF FUNDING*"*"**"* PROPERTY TAXES 21,936,190 22,246,359 (310,169) 101% 21,918,484 21,918,484 100% SALES TAX 13,745,000 14,314,056 (569,056) 104% 12,969,119 12,969,119 100% PROPERTY TRANSFER TAX 400,000 441,575 (41,575) 110% 475,199 475,199 100% HOTELTAX 850,000 879,733 (29,733) 103% 683,732 683,732 100% FRANCHISE TAXES - WASTE MGT 1,640,000 1,683,239 (43,239) 103% 1,444,816 1,444,816 100% FRANCHISE TAXES - UTILITIES 1,260,910 1,291,129 (30,219) 102% 1,194,768 1,194,768 100% LICENSES & PERMITS 3,043,830 4,518,435 (1,474,605) 148% 2,752,748 2,752,748 100% FINES & PENALTIES 118,650 126,387 (7,737) 107% 124,615 124,615 100% INTEREST 628,040 661,986 (33,946) 105% 999,167 999,167 100% RENTALS & LEASES 469,010 550,217 (81,207) 117% 501,602 501,602 100% INTERGOVERNMENTAL - FEDERAL 19,353 19,353 100% INTERGOVERNMENTAL - STATE 180,000 196,629 (16,629) 109% 477,259 477,259 100% CHARGES FOR SERVICES 6,630,090 7,689,476 (1,059,386) 116% 6,432,785 6,432,785 100% OTHER REVENUE 1,255,090 1,824,981 (569,891) 145% 3,326,671 3,326,671 100% SUB -TOTAL OPERATING REVENUES 52,156,810 56,424,202 (4,267,392) 108% 53,320,317 53,320,317 100% TRANSFERS IN 140,345 27,760 112,585 20% 29,726 29,726 100% GRAND TOTAL REVENUE/SOURCES 52,297,155 56,451,962 (4,154,807) 108% 53,350,042 53,350,042 100% *"** - EXPENDITURES /TRANSFERS"**""**" GENERAL GOVERNMENT CITY COUNCIL 465,680 349,649 116,031 75% 338,090 338,090 100% CITY MANAGER /CITY CLERK 1,281,352 1,277,736 3,616 100% 1,120,492 1,120,492 100% ELECTIONS 1,870 1,686 184 90% 24,389 24,389 100% CENTRAL SERVICES /HUMAN RESOURCES 543,524 515,500 28,024 95% 387,252 387,252 100% INSURANCE 884,370 594,999 289,371 67% 630,599 630,599 100% CITY ATTORNEY 798,540 698,312 100,228 87% 652,766 652,766 100% ADMINISTRATIVE SERVICES 2,104,687 1,947,899 156,788 93% 1,787,878 1,787,878 100% BUILDING MANAGEMENT 790,785 759,439 31,346 96% 684,517 684,517 100% NON - DEPARTMENTAL 653,779 289,184 364,595 44% 2,252,977 2,252,977 100% GENERAL GOVERNMENT- SUBTOTAL 7,524,587 6,434,403 1,090,184 86% 7,878,961 7,878,961 100% PUBLIC SAFETY POLICE 13,471,885 14,660,844 (1,188,959) 109% 12,514,134 12,514,134 100% FIRE 10,534,240 10,287,783 246,457 98% 10,069,956 10,069,956 100% DISASTER PREPAREDNESS 101,432 92,395 9,037 91% 346,664 346,664 100% CROSSING GUARDS 122,960 111,843 11,117 91% 100,893 100,893 100% ANIMALCONTROL 370,310 370,310 100% 414,420 414,420 100% TRAFFIC SIGNALS /STREET LIGHTING 53,070 30,302 22,768 57% 130,759 130,759 100% PUBLIC SAFETY- SUBTOTAL 24,653,897 25,553,477 (899,580) 104% 23,576,827 23,576,827 100% TRANSPORTATION PUBLIC WORKS ADMINISTRATION 876,742 832,795 43,947 95% 833,733 833,733 100% STREET MAINTENANCE /SWEEPING 150,930 140,454 10,476 93% 134,967 134,967 100% STREET LANDSCAPE /TREE MAINTENANCE 996,770 953,944 42,826 96% 865,091 865,091 100% TRANSPORTATION- SUBTOTAL 2,024,442 1,927,193 97,249 95% 1,833,791 1,833,791 100% HEALTH & WELFARE ENVIRONMENTAL SERVICES 92,250 85,717 6,533 93% SOCIAL SERVICES 268,404 221,791 46,613 83% 337,222 337,222 100% HEALTH & WELFARE- SUBTOTAL 360,654 307,508 53,146 85% 337,222 337,222 100% Printed on: 09/12/2012 CITY OF DUBLIN GENERALFUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 6/30/2012 2012 2012 2012 2012 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL *"** — EXPENDITURES /TRANSFERS"**""**" CULTURE & LEISURE SERVICES COMMUNITY TV LIBRARY SERVICES PARK MAINTENANCE HERITAGE & CULTURALARTS RECREATION & COMMUNITY SERVICES PARKS /FACILITIES DEVELOPMENT CULTURE & LEISURE SERVICES - SUBTOTAL COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES ENGINEERING ECONOMIC DEVELOPMENT COMMUNITY DEVELOPMENT - SUBTOTAL SUB -TOTAL OPERATIONG EXPENDITURES TRANSFERS OUT GRAND TOTAL EXPENDITURES REVENUES (SOURCE OF FUNDS) 0VERI(UNDER) EXPENDITURES Page 2 of 2 2011 2011 YTD % 32,840 23,244 9,596 71% 145,326 145,326 100% 593,875 573,872 20,003 97% 518,077 518,077 100% 2,487,971 2,472,490 15,481 99% 1,973,357 1,973,357 100% 846,891 792,162 54,730 94% 739,661 739,661 100% 3,849,825 3,925,229 (75,404) 102% 3,625,011 3,625,011 100% 320,529 425,784 (105,255) 133% 211,679 211,679 100% 8,131,931 8,212,780 (80,849) 101% 7,213,112 7,213,112 100% 4,737,613 4,167,692 569,921 88% 3,447,767 3,447,767 100% 2,212,800 2,551,585 (338,785) 115% 1,804,759 1,804,759 100% 789,642 580,484 209,158 74% 318,726 318,726 100% 7,740,055 7,299,761 440,294 94% 5,571,252 5,571,252 100% 50,435,566 49,735,122 700,444 99% 46,411,165 46,411,165 100% 9,119,977 7,102,573 2,017,404 78% 3,347,946 3,347,946 100% 59,555,543 56,837,695 2,717,848 95% 49,759,111 49,759,111 100% (7,258,388) (385,733) (6,872,655) 5% 3,590,931 3,590,931 100% Printed on: 09/12/2012 CITY OF DUBLIN Page 1 of 1 GPECIRL AENENUE FUNDG COS PRAIGON OF AEIVENUEG/ NEAGUG EVPENDITUAEG FOA TXE PEAIOD W1/2011 TXAOU7 X 6/30/2012 2012 2012 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % *" "**"*AENENUEGIGOUACE OF FUNDIN7 PROPERTY TAXES 1408100 142$ 9) 328;9) 5 102% 1,981(0 1,981(0 100% SALES TAX , 67$ 40 72$ 7( 314832(5 109% , 68116 , 68116 100% FINES H PENALTIES 1768300 1491 0) 1, 8)(, (1% 179490 179490 100% INTEREST 12) � 00 9,47) , 1 � 2, ) 7% 2) 78396 2) 78396 100% LOAN REPAY- ENTS 400 111Q, 9 31108(, 95 2282(0% 778)6( , 778D6( 100% INTERGOVERN- ENTAL VFEDERAL 28?9(E770 18)028227 1829783, 6 ,) 4 , 7 ,) 4 , 7 100% I NTERGOVERN- ENTAL VSTATE 2$ 92$ 20 281(18399 2( 08962 99% 1 E791 E224 1 E791 E224 100% I NTERGOVERN- ENTAL VCOUNTY 6918170 ) 04$ 44 222,E7945 14(% 18221$ 99 18221$ 99 100% CNWRGES FOR SERVICES 283, , 8110 2i 268249 3798(, 95 106% 28;101 7) 28;101 7) 100% OTNER REVENUE 461M60 9968261 314282015 1)) % 1E71, 8192 1E71, 8192 100% SUB -TOTAL OPERATING REVENUES 991165 80 8,286,756 830,094 91% 8,990,023 8,990,023 100% TRANSFERS IN ) � 00 ) 00 100% ) � 00 ) 00 100% GRAND TOTAL REVENUE/SOURCES 9,123,450 8,293,356 830,094 91% 8,996,623 8,996,623 100% *"** - EVPENDITUAEGITARNGFEAG****" "* 7 ENEARL 7 ONEANS ENT CITY ATTORNEY 4081)) 14Q)2 6, E704 61% 4)$, 7 4) $ , 7 100% GENERAL GOVERNMENT- SUBTOTAL 50,166 15,462 34,705 31% 56,447 56,447 100% PUBLIC GRFETY POLICE 2))8(2, 14, 8D20 11240, 49% 1268), 1 1268), 1 100% FIRE 621470 621 70 100% 6148166 6148166 100% TRAFFIC SIGNALS&;TREET LIGNITING 6191 (0 24683)) ) 4812, 90% 1, 1894( 1, 1894( 100% PUBLIC SAFETY- SUBTOTAL 907,284 729,256 178,028 80% 580,634 580,634 100% TARNGPOATRTION PUBLIC/ ORKS AD- INISTRATION 148120 12E761 28;9( 9,% 121 ,2 121 ,2 100% STREET - AINTENANCE&V EEPING 47,E70) 291 09 1,)8D(9 74% 09E77( 09E77( 100% TRANSPORTATION - SUBTOTAL 589,826 441,339 148,487 75% 421,421 421,421 100% XERLTX & WELFARE / ASTE - ANAGE- ENT 2i , 48390 2i 2) E7() 19E79, ((% 2$,(414 2$,(414 100% ENVIRON- ENTAL SERVICES 670M40 2728360 ( 78320 7,% 26, 8;2, 26, 8;2, 100% SOCIAL SERVICES 948)10 778377 7$ 66 (1% 10, T64 10, T64 100% MOUSING PROGRA- S 189228190 181698)4, )9,812) ) 2% 0 , (8), 1 0 , (8), 1 100% HEALTH & WELFARE- SUBTOTAL 4,922,820 4,114,957 807,863 84% 12,438,316 12,438,316 100% CULTUAE & LEIGUAE GEAMCEG CO- - UNITY TV 641 40 648;) 0 2(0 (( % PARK - AlNTENANCE 28300 28300 CULTURE & LEISURE SERVICES - SUBTOTAL 38,150 35,360 2,790 93% COS S UNITY DEMELOPS ENT ENGINEERING ) 8)00 ) 8)00 100% ) 8)00 ) 8)00 100% COMMUNITY DEVELOPMENT- SUBTOTAL 6,000 6,000 100% 6,000 6,000 100% SUB -TOTAL OPERATIONG EXPENDITURES 683148246 5,342,373 1,171,873 82% 13,502,818 13,502,818 100% TRANSFERS OUT 826483)) 2829, E2,, 14 418;22 4,% 6$ 764) 0 6$ 76$) 0 100% GRAND TOTAL EXPENDITURES 10,749,812 7,626,618 3,123,194 71% 16,976,777 16,976,777 100% REVENUES (SOURCE OF FUNDS) 0VER /(UNDER) (1,626,362) 666,738 (2,293 ,100) (41%) (7,980,154) (7,980,154) 100% EXPENDITURES Printed on: 09/12/2012 CITY OF DUBLIN Page 1 of 1 ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 6/30/2012 2012 2012 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % REVENUES/SOURCE OF FUNDING*"*"**"* PROPERTY TAXES 957,200 944,454 12,746 99% 904,738 904,738 100% INTEREST 11,330 7,701 3,629 68% 13,554 13,554 100% OTHER REVENUE 2,500 2,924 (424) 117% 4,584 4,584 100% SUB -TOTAL OPERATING REVENUES 971,030 955,078 15,952 98% 922,876 922,876 100% GRAND TOTAL REVENUE/SOURCES 971,030 955,078 15,952 98% 922,876 922,876 100% *"** - EXPENDITURES /TRANSFERS"**""**" PUBLIC SAFETY TRAFFIC SIGNALS /STREET LIGHTING 431,030 418,092 12,938 97% 363,532 363,532 100% PUBLIC SAFETY- SUBTOTAL 431,030 418,092 12,938 97% 363,532 363,532 100% TRANSPORTATION STREET LANDSCAPE /TREE MAINTENANCE 487,300 399,336 87,964 82% 430,182 430,182 100% TRANSPORTATION- SUBTOTAL 487,300 399,336 87,964 82% 430,182 430,182 100% COMMUNITY DEVELOPMENT ENGINEERING 32,880 40,722 (7,842) 124% 32,351 32,351 100% COMMUNITY DEVELOPMENT- SUBTOTAL 32,880 40,722 (7,842) 124% 32,351 32,351 100% SUB -TOTAL OPERATIONG EXPENDITURES 951,210 858,151 93,059 90% 826,065 826,065 100% TRANSFERS OUT 87,570 33,541 54,029 38% 44,238 44,238 100% GRAND TOTAL EXPENDITURES 1,038,780 891,693 147,087 86% 870,303 870,303 100% REVENUES (SOURCE OF FUNDS) 0VER /(UNDER) (67,750) 63,385 (131,135 94941 52,573 52,573 100% EXPENDITURES Printed on: 09/12/2012 CITY OF DUBLIN Page 1 of 1 AGENCY /TRUST FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 6/30/2012 2012 2012 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % REVENUES/SOURCE OF FUNDING*"*"**"* PROPERTY TAXES 462,077 (462,077) 531,728 531,728 100% INTEREST 410 3,219 (2,809) 785% 1,485,341 1,485,341 100% OTHER REVENUE 269,828 1,356,350 (1,086,522) 503% 1,862,493 1,862,493 100% SUB -TOTAL OPERATING REVENUES 270,238 9$ 09987 195"M3, C 768D 2$61590 2$61590 933D GRANF TOTAL REVENUEISOUR4 ES 0639)2, 9$ 09987 195"M3, C 768D 2$61590 2$61590 933D *"** — EXPENDITURES /TRANSFERS"**""**" GENERAL GOVERNMENT NON - DEPARTMENTAL 666,542 1,496,764 (830,222) 225% 1,048,309 1,048,309 100% GENERAL GOVERNMENT- SUBTOTAL 777380 99117$78 /, 23MOOC 00°v 9M8, 331 9M8, 331 933D COMMUNITY DEVELOPMENT 4 OMMUNIT( FEVELOPMENT - SUBTOTAL SUB -TOTAL OPERATIONG E) PENFITURES 666,542 9317$78 /, 23MOOC 00 °v 9M8, 331 9M8, 331 933D GRANF TOTAL E) PENFITURES 777380 9317$78 /, 23MOOC 00 °v 9M8, 331 9M8, 331 933D REVENUES /SOUR4 E OX XUNFSCOVERYUNFERC 1217238C ____208§_,_O 16093, 7C /, OD C 05 29M'12 0$ 29M'12 933D E) PENFITURES Printed on: 09/12/2012 CITY OF DUBLIN Page 1 of 1 INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 6/30/2012 2012 2012 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % REVENUES/SOURCE OF FUNDING*"*"**"* INTEREST 216,860 139,178 77,682 64% 176,799 176,799 100% CHARGES FOR SERVICES 2,436,960 2,785,435 (348,475) 114% 1,998,730 1,998,730 100% OTHER REVENUE 375,900 381,956 (6,056) 102% 2,339,146 2,339,146 100% SUB -TOTAL OPERATING REVENUES 3,029,720 3,306,569 (276,849) 109% 4,514,675 4,514,675 100% GRAND TOTAL REVENUE/SOURCES 3,029,720 3,306,569 (276,849) 109% 4,514,675 4,514,675 100% *"** — EXPENDITURES /TRANSFERS"**""**" GENERAL GOVERNMENT NON - DEPARTMENTAL 5,425,468 2,536,808 2,888,660 47% 4,290,345 4,290,345 100% GENERAL GOVERNMENT- SUBTOTAL 5,425,468 2,536,808 2,888,660 47% 4,290,345 4,290,345 100% SUB -TOTAL OPERATIONG EXPENDITURES 5,425,468 2,536,808 2,888,660 47% 4,290,345 4,290,345 100% TRANSFERS OUT 231,759 (2,484) 234,243 (1 %) 114,832 114,832 100% GRAND TOTAL EXPENDITURES 5,657,227 2,534,324 3,122,903 45% 4,405,177 4,405,177 100% REVENUES (SOURCE OF FUNDS) 0VER /(UNDER) (2,627,507) 772,245 (3,399,752) (299/. ) 109,498 109,498 100% EXPENDITURES CITY OF DUBLIN PRO FORMA MONTHLY FINANCIAL INFORMATION FOR THE PERIOD ENDING JUNE 30, 2012 (Quarter 4) ' IN, Prepared by 119' The Finance Department September 11, 2012 • SUMMARY —All Funds Revenue, Expenditures and Fund Balances 7/1/2011 — 06/30/2012 • DETAIL — By Individual Fund Revenue, Expenditures and Fund Balances 7/1/2011 — 06/30/2012 ATTACHMENT 4 N d v C R R m � r C O 7 N LL � M C � R � � N 7 L O N OL r x y U LU d � O � N d � � O 7 C 7 LL Q Z U 0 Z Zg W Q m U) N_ W O LL N U) O M Z O F U) N W G LL � N F O M D (O W O a x w Q U) F w U F 0 0 Z m W a x w U) W Q J Z CO LL J F Q O F W N_ W O LL N � O Z M o F (1) N W G 7 N Z o W M > wO Q y W W 0 w 0 > m � W Z N go m p D Z 7 LL to 1n r W M V (O N O N V (O N m N 0 N O Cn O LO O Cn OD O a) W W r (O W W r to r O M V V 6 ' O r V O r N N W 00 Cn r O r V r 00 (A (') _ C,4 W O M W ao O j (0 C, 04 W 0 M M (A M (O M N N � M M O r V O O CD O N N 04 04 I- In r W M M V O O V r In V O O 00 r 0 Cn ln_ Lo W (A C-4 N O (A W r � O (O r r r r (A CA CA r I- CF) OD (00 (A O Z O M c a? 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U LL N M Q In W r w W Z N M u y ` O R O O O O O O O O O O O O O O O O O to Z N M M M M M M M M M W N M V In O 0) LL V F V V V V V V V V V F (0 (0 (0 (0 (0 (0 (0 (0 0 F Z Q C 7 D ' w O U1 11 pl O M d 0 Z LL t � � m 7 O � � J r H r LU O 0 N O _A 7 w N W co In co M � In In 00 In O In (O In M O M M O V 00 M V M I- M O O M to 00 00 O O O O 10 O O 10 O m 00 V W V N M V W N M r (O M V r W M N I- In N V N M N 00 (dO ) O O T U C O O (00 V N I� ((O O W G !D r In M � M In O O I- 00 In O V O 00 M O V In M M N to (O 00 I- o0 00 s C7 00 y~ lL W O 1n a O a v - N O O O O O O O I� N N M (O (O N N I� M V N N (O V M W M (O V 00 N CF) 00 N In m I- In M In I- N M V 00 oc O O O 00 Lo Lo O (O In N M O N I- V W N (O O M M 00 V In W d) (O O I- V In M M N M W V O OD O O f� M O I w 10 00 N rl r I N I N (O 00 Ip (O N N N ( ��I w N W co In co M � In In 00 In O In (O In M O M M O V 00 M V M I- M O O M to 00 00 O O O O 10 O O 10 O m 00 V W V N M V W N M r (O M V r W M N I- In N V N M N 00 (dO ) O O T U C O O 0) 01 Q N co N co O N R w Gi U O O F R 0 .N 0 N N M s y 2 s C7 y~ lL W 1n S 1n a O a v - a) y m M d R > R c w N LL c N N M (O (O N N I� M V N N (O V I� M W M (O V 00 N M 00 N In m I- In M In I- N M V M In O O O 00 Lo Lo M O T U C 0) 01 Q N R 2 U R F R 0 .N 7 F O) Q Q = F R s y 2 s C7 y~ lL W 1n S 1n a O a v - af y m m d R > R c w N LL c w U = o Lt li U Q of LL (n ii y OD N Z LLI O O O O O I`- u Lo Lo (9 U) U) Q CITY OF DUBLIN FY 2011 - 2012 BUDGET CHANGE FORM CHANGE FORM # G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 1 of 3 ATTACHMENT 5 1) Name: EXPENSE — GENERAL FUND — POLICE SERVICES — Contract Services (Various Accounts) $ 1,323,236 GL Account # 1001.2102.64021 Decrease Expense 2) Name: EXPENSE — General ($4,965) 2) Name: EXPENSE — General Fund — Street $ 4,965 Fund — Street Landscape Tree Maintenance- Contract Services Contract Svcs GL Account # 1001.3401.64001 GL Account # 1001.3402.64001 3) Increase Parks Revenue 3) Parks & Community Services — Depts. 77xx Name: EXPENSE — General Fund Recreation — Name: Revenue Fees & Charges — Recreation Administration- Contract Services Facilities — Field Rentals $25,820 $ 25,820 GL Account # 1001.7702.64001 GL Account # 1001.7701.46201 Name: Revenue Fees & Name: EXPENSE — General Fund — Charges — Recreation Recreational Activities — Contract Services Activities $19,270 $ 28,000 GL Account # 1001.7721.48812 GL Account # 1001.7721.64001 Name: Revenue Fees & Name: EXPENSE — General Fund — Sports Charges — Sports Programs Programs — Contract Services $23,245 $ 14,515 GL Account # 1001.7761.48816 GL Account # 1001.7761.64001 Name: Revenue Fees & Name: EXPENSE — General Fund — Aquatics — Charges Aquatics $6,959 Part -Time Salaries $ 6,959 GL Account # 1001.7771.48817 GL Account # 1001.7771.51202 REASON FOR BUDGET CHANGE ENTRY: As presented to the City Council on September 18, 2012, the City Council is authorizing year end closing Budget Changes for Fiscal Year 2011 -2012. These changes are substantially consistent with the information presented in June 2012 as projections in the FY 2012/2013 and FY 2013/2014 Budget. 1) Police Contract services have exceeded the original budget due increase employee benefit costs. This will be funded from reserves. 2) Street Tree Maintenance exceeded the budget and will be off -set by savings in Street Landscape Maintenance. 3) Parks and Community Services Programs (Departments 7701 -7771) exceeded the budget by $75,294. Increased expenses are fully offset by revenues which exceeded the budget in the 77xx programs. G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 1 of 3 ATTACHMENT 5 G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 2 of 3 ATTACHMENT 5 4) Name: EXPENSE — General Fund — Parks & Facilities — Salaries $115,200 GL Account # 1001.7901.51101 Increase Revenue 5) Name: EXPENSE — General Fund — 5) Name: Revenue Fees & Engineering Contract Services — Inspection Charges- Engineering Plan $338,785 Private Development $338,785 Checking GL Account # 1001.8301.48921 GL Account # 1001.8301.64093 6) Name: EXPENSE — Measure D Fund — Street Maintenance Contract Services — Drainage Maintenance $ 2,930 GL Account # 2302.3201.64076 REASON FOR BUDGET CHANGE ENTRY: (6/30/2012 - Year End Budget Changes Continued) 4) Staff time is budgeted as part of Capital Projects. A delay in the project results in more Staff costs being absorbed by the Parks and Facilities Operating Department. The following Capital Projects were put on hold to further evaluate options, negotiate joint use agreements, and ensure that timing did not affect Civic Center operations: Civic Center remodel, Corporation Yard; Emerald Glen Recreation and Aquatic Center and Passatempo Park. 5) Contract Engineering for inspections of development plans and improvements exceeded the budget. This expense is off -set by an increase in the e collected based on services provided. 6) The City had available Measure D Used Oil grant funds that could be expended for maintenance of storm drain filters. G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 2 of 3 ATTACHMENT 5 As Presented at the City Council Meeting 9/18/2012 ################ #(Finance Use Only) ################### Posted By: Date: G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 3 of 3 ATTACHMENT 5 ASSESSMENT DISTRICT ENGINEERING 7) Name: EXPENSE — Citywide Street Light Assessment District — Engineering — Contract $ 2,819 Services GL Account # 2701.8301.64001 7) Name: EXPENSE — Stagecoach Assessment District — Engineering — Contract Services $ 1,294 GL Account # 2702.8301.64001 7) Name: EXPENSE — Dougherty Rd Assessment District — Engineering — Contract $ 1,310 Services GL Account # 2703.8301.64001 7) Name: EXPENSE — Santa Rita Assessment District — Engineering — Contract Services $ 672 GL Account # 2704.8301.64001 7) Name: EXPENSE — East Dublin Street Light Assessment District — Engineering — Contract $ 1,750 Services GL Account # 2705.8301.64001 7) Name: EXPENSE — East Dublin Street Light Assessment District — Street Lights — Contract $ 13,358 Services GL Account # 2705.2802.64001 REASON FOR BUDGET CHANGE ENTRY: (6/30/2012 - Year End Budget Changes Continued) 7) Due to a change in the provider of the services, expenditures for Assessment District Administration accounted for as an Engineering Department expense exceeded the budgeted amount in all 5 Maintenance Assessment Districts. Sufficient reserves are available to off -set the overage. 8 ) In the East Dublin Street Lighting District expenses for contract services exceeded the budgeted amount. This was largely due to non - routine repairs required to address damaged fixtures. Sufficient reserves are available to off -set the overage. As Presented at the City Council Meeting 9/18/2012 ################ #(Finance Use Only) ################### Posted By: Date: G: \Budget Changes \4_2011_12 \30_9_18_12 _FinalCity Council Adj.docx Page 3 of 3 ATTACHMENT 5