HomeMy WebLinkAbout4.04 FY99-00 Fin $ Changes--- CITY CLERK
/ File # Elaz[6-
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (October 17, 2000)
SUBJECT: Final Budget Changes For Fiscal Year 1999-2000
(Report Prepared By: Carole Perry, Administrative Services
Director and Fred Marsh, Finance Manager)
EXHIBITS ATTACHED: Budget Change Forms
RECOMMENDATION:Approve the Budget Changes and an Operating Transfer of $345
\ from the General Fund to the Dublin Information Inc.(DII) Fund.
FINANCIAL STATEMENT: See Report.
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing
the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 2000. Staff is requesting
year end adjustments at this time. This will allow the Staff to deliver a clean set of records to the Auditors
when they begin their final work. Current City policies only allow the City Manager to make budget
adjustments between line items which are within the same activity (i.e. Department). The City Council
must approve all other adjustments to appropriations.
It is important to note that these changes will not result in General Fund expenditures being in excess of
revenues. The Final Fiscal Year 1999-2000 results for all funds will be presented to the City Council as
part of the Annual Financial Report in December 2000.
Proposed Adjustments
Many of the adjustments discussed in this section of the report were anticipated in the information
presented in the Preliminary 2000-2001 Fiscal Year Budget and Financial Plan. Most of the adjustments
relate to situations where the total spending in a particular Activity (i.e. Department or Project) exceeded
the total budget. If a budget imbalance occurred between line items within the same Activity a formal
budget change is not required. The Staff Report will describe changes by both Fund and Program,
beginning with the General Fund.
GENERAL FUND (0011
General Government: Increase by $16,877
The Insurance Department expenditures (10600) were $16,877 higher than budgeted due to higher than
anticipated professional liability expenses assessed by Alameda County for contract police services. The
amount of these expenses fluctuate from year to year and supplemental appropriations are not unusual.
Public Safety: Increase by $112,497
The expenditures in the Police Department (20100) were $110,334 higher than budgeted, due to higher
than expected contract personnel charges from Alameda County as a result of higher than expected cost of
living salary adjustments and benefit costs for contract police officers.
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COPIES TO:
ITEM NO. 44A4
\\DUBLINFS2\AS\AUDIT11999-2000 Audit\cafr\agenda preliminary year end budget changes.doc
The expenditures in the Disaster Preparedness Division (20500) were $2,163 higher than budgeted due to
payments for unemployment claims for a previously employed staff member that ~was not anticipated as
part of the originally adopted budget.
Transportation: Increase bV $16,862
The expenditures in the Street Landscape Maintenance Division (30500) were $16,862 over budget due to
higher than expected water and sewer charges as well as a higher than expected amount of irrigation, tree
pruning and repair work required during the fiscal year for street landscaping.
Culture And Leisure Services: Increase by $8,827
The Heritage Center expenditures '(80120) were $998 over budget as additional part time hours were
needed to cover the open museum hours in the absence of the Heritage Center Director. The Cemetery
expenditures (80130) were $7,829 over budget due to higher than anticipated expenditures for contract
services associated with the new gate and burial services; and water and sewer to support the newly
installed landscaping at the Center.
Community Develol~ment: Decrease by $998,496
Community Development (90100-90200) was $70,504 over budget due to additional projects being
assigned to contract personnel as a result of the significant amount of new development occurring in
Eastern Dublin. This development work is offset by revenues received from the developers as
reimbursement for this work.
The General Fund budget for the Engineering Department (90300) included approximately $1,069,000 in
contract professional services (and a corresponding revenue amount for plan check and inspection fees)
for two interchange projects. It is more appropriate to show this amount in the Traffic Impact Fee Fund
for the Tassajara and Fallon Interchange projects.
Capital Imorovement Proiects: Increase by $3,045
The capital projects listed below were over budget by various amounts. The only project that had
proposed budget adjustments in excess of $2,000 was the Median Paver Repair - Downtown project,
which was over budget due to additional time required for engineering inspection.
Name of Capital Project
City Cablecast System
Major Arterial Tree Planting
Median Paver Repair- Downtown
Shannon Center HVAC
Amount of
Capital Adjustment
Project Number Required
93130 $445
94191 $248
94612 $2,135
95461 $217
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriations in the General Fund (excluding the budget adjustment for revenues
and expenses in the Engineering department related to the Tassajara and Fallon Interchange
projects) for all activities is $228,612. Even with these additional expenditures the budget will be
balanced and General Fund revenues will exceed General Fund expenditures. The precise amount of the
difference will be presented in the Annual Financial Report after the Auditors have completed their work.
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue, Capital Project
and Enterprise Funds. The City financial records currently account for revenues and expenditures in over
20 different Special Revenue, Capital Project and Enterprise 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 City reporting purposes.
State Cons Grant Fund (202) Increase by $3,063
This fund is utilized for the State portion of Police related expenses associated with the Police bicycle
patrol unit. A higher than anticipated amount of grant funds was received from the State in Fiscal Year
1999-2000 to pay for this program, and therefore an additional budget adjustment has been requested.
Federal Cons Grant Fund (203) Increase by $93
This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated funds were carried over from Fiscal Year 1998-1999 to pay for this program,
and therefore an additional budget adjustment has been requested.
Community Develonment Block Grant Fund (209) Increase b.v $3,203
No budget had been established for the Arroyo Vista Child Care Center project (94240). The Dublin
Housing Authority billed the City for $3,203 after the close of Fiscal Year 1998-99, in Fiscal Year 1999-
2000. This project had originally anticipated to be completed in Fiscal Year 1998-1999. These additional
expenditures were offset by additional grant reimbursements received from the Block Grant program.
State Transportation Improvement Fund (STIP) (219) - No Net Change
STIP Expenditures for the Annual Street Overlay program (96580) were $23,487 under budget. These
budget savings were used to fund $23,487 additional expenditures for the STIP funded portion of the
Street Maintenance Program (30200), as presented at the August 1, 2000 City Council Meeting. The
proposed budget adjustment will transfer the $23,487 between the two projects so that they both will be
· within their revised budgets.
Measure B Fund (217) Increase by $900
The Measure B portion of the Street Overlay project (96580) was over budget by $900 due to higher than
anticipated expenditures for contract engineering services. Sufficient revenues were received during the
last fiscal year to offset this oven'un.
Measure D Recyclin~ Fund (224) Increase by $2,471
Expenditures for the Measure D portion of the Waste Management Division (50200) were $1,344 higher
than budgeted due to higher than anticipated expenses incurred for the commercial recycling program. The
Measure D portion of the Emerald Glen Park had expenditures in excess of budget by $1,127 as additional
grant fimds were available to pay for improvements at the park made with recycled materials.
Traffic Imnact Fee Fund (300) Increase by $1,128,880
It was determined to be more appropriate to account for the Tassajara and Fallon Interchange Projects,
which had expenditures of $706,478 and $420,106 respectively, in the Traffic Impact Fee Fund instead of
the General Fund. In addition, the Traffic Impact Fec portion of the Dublin Blvd Widening project from
Village Parkway to Sierra Court (96920) was $2,296 over budget due to additional engineering related
consultant time being required on the first phase of this project. Note that all expenditures in this fund are
funded solely from traffic impact revenues received from new development.
Dublin Information Inc. (601) Increase bv $345
Expenditures were over budget due to a final expenditure paid for in Fiscal Year 1999-2000 for fiscal
agent services which was not anticipated as part of the original budget. The Activities which necessitated
the budget adjustment are typically financed with an operating transfer from the General Fund. Therefore,
the City Council will also be authorizing an additional operating transfer from the General Fund to cover
all operating expenses within Fund 601.
Assessment District Funds (710-717) Increase $8,846
Expenditures for Public Works Administration (30100) for funds 710, 711 and 716 were $773 in total
higher than budgeted due to additional staff time being allocated to the operations of the District.
Expenditures for Engineering (90300) for funds 711,713, 716 and 717 were $448 in total higher than
budgeted due to higher than anticipated expenditures for legal notices to residents regarding the change in
annual assessments.
Expenditures for Street Landscape Maintenance (30500) for fimds 711 and 713 were $1,023 and $6,434
over budget, respectively, due to additional repairs, irrigation work and tree pruning required in those
Districts.
Expenditures for Stagecoach Road Landscape Improvement CIP project (30500) for fund 711 was $168
over budget due to engineering inspection work required on the project that was previously not budgeted.
CONCLUSION
Attached are Budget Change forms which will allow for amendments to the budget consistent with this
report. Staff recommends that the City Council receive this report, approve an additional operating
transfer of $345 from the General Fund to the DII Fund, and authorize the Mayor to execute the attached
budget changes. This information will be reflected in the Final Comprehensive Annual Financial Report,
which will be presented to Council in December.
CITY OF DUBLIN
BUDGET CHANGE FORM
New Appropriations (City Council Approval Required):
Budget Transfers:
CHANGE FORM #
X From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
(If Other ,than General Fund, Fund No - Within Same Department Activity
From New Revenues Between Departments (City Council Approval Required)
Other
· : i.i';: DEC.~iSE BtIDGE'~'~C~0I~T :::ii:!'' ~.~:!':~,tOIiNT~ ii:i~,2 ::ii'!': :~N~g B!~:DG~T'~C~'ixNTe~ ','~ii!:!!
Name: Name: General Fund -- Insurance - Premiums $10,724
Account #: Account 001 - 10600-717-001
Name: Name: General Fund - Insurance - Claims Paid $6,153
Account #: Account #: 001 - 10600-717-002
Name: Name: General Fund - Police - Contract Personnel $110,334
Account #: Account #: 001-20100-740-001
Name: Name: General Fund - Disaster Preparedness - SUI $2,163
Account #: Account #: 001-20500-702-007
Name: Name: General Fund - Street Landscape Division - $11,971
Water & Sewer
Account #: Account #: 001-30500-725-010
Name: Name: General Fund - Street Landscape Division - $4,891
Contract Services General
Account #:
Name:
Account #:
Name:
Account #:
Account #: 001-30500-740-000
Name: General Fund - Heritage Center - PT Salaries $998
Account #: 001-80120-701-002
Name: General Fund - Cemetery - Contract Services $7,829
Account #: 001-80130-740-000
City Manager: Date:
Signature
ASD/Fin Mgr /~~~ ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 1999-2000 (1 of 5)
Mayor: Date:
Signature
Posted By: Date:
G: Ut UDFI~1999-2000 2tuditlcafrLFORM-budget change. doe
Signature
CITY OF DUBLIN
BUDGET CHANGE FORM
New Appropriations (City Council Approval Required):
X
From Unappropriated Reserves
(If Other than General Fund, Fund No -
From New Revenues
Budget Transfers:
CHANGE FORM #
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
Name: General Fund - Engineering - Cont Serv SI,069,000 Name: General Fund - Planning - Cont Serv Reimb
Reimb
$70,504
Account #: 001-90300-740-072
REVENUE
Name: General Fund - Plan Check and
Subdivision Fees
$1,069,000
Account 001-90100-741-003
Name: General Fund - City Cablecast System -
Contract Services
$445
Account #: 001-565 -002
Name:
Account #:
Name:
Account #:
Name:
Account #:
Name:
Account #: 001-93130-740-000
Name: General Fund - Major Arterial Tree Planting -
Salaries FT
Account #: 001-94191-701-001
Name: General Fund - Median Paver Repair -
Engineering Inspection
Account #: 001-94612-740-079
Name: General Fund - Shannon Center HVAC -
Legal Notices
Account #: 001-95461-728-000
Name: State COPS Grant- Contract Personnel
$248
$2,135
$217
$3,063
Account #:
Name:
Account #:
Name:
Account #:
Account #: 202-20100-740-001
Name: Federal COPS Grant - Contract Personnel - $93
Account #: 203-20100-740-001
Name: CDBG Fund - Arroyo Vista Child Care Center $3,203
- Improvements Not Buildings
Account #: 209-94240-750-050
City Manager: Date:
Signature
ASD/Fin Mgr (~'~ ~, Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year'end budget adjustments for the
Preliminary Financial Report for Fiscal Year 1999-2000 (2 of 5)
Mayor: Date:
Signature
Posted By: Date:
G:L4UDIB1999-2000 AuditXcafrXFORM-budget change part 2,doc
Signature
CITY OF DUBLIN
BUDGET CHANGE FORM
New Appropriations (City Council Approval Required):
From Unappropriated Reserves
X From New Revenues
:i : ij DECREASE BUDGET ACCOUNT ~f:~ "~"' '~MMO'iINT
Name:S'HP Fund -- Annual Street Overlay --- $23,487
Improvements
Account #:219-96580-750-050
Budget TransferS:
CHANGE FORM #
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
__X__ Between Departments (City Council Approval Required)
Other
:~i'" '. ;i!!"INC RE~SEB~DGET ACCOUNT'i. :.i.'::: 'A~'IOUNT
Narnc: STIP Fund - Street Maintenance - Contract S23,487
Street Repair
Account 219-30200-740-020
REVENUE
Name: Traffic Impact Fee Fund - Reimbursements
$1,128,880
Account #: 300-570-005
Name: Traffic Impact Fee Fund - Tassajara
Interchange - Contract Services General
$308,000
Account #: 300-96420-740-000
Name: Traffic Impact Fee Fund - Tassajara
Interchange - General Engineering
Account #: 300-96420-740-070
Name: Traffic Impact Fee Fund - Fallon Interchange
- Contract Services General
$398,478
$127,000
Account #: 300-96430-740-000
Name: Traffic Impact Fee Fund - Fallon Interchange
- Contract Services General Engineering
Account #: 300-96430-740-070
Name: Traffic Impact Fee Fund - Dublin Blvd
Village Parkway to Sierra Ct.- Contract Eng Design
$293,106
$2,296
Account 300-96920-740-078
City Manager: Date:
Signature
ASD/Fin Mgr ~,~L ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 1999-2000 (3 of 5)
Mayor: Date:
Signature
Posted By: Date:
tlDUBLINFS2btSXAUDI~1999-2000 Audit~cafrXFORM-budget changepart 3.doc
Signature
CITY OF DUBLIN
BUDGET CHANGE FORM
New Appropriations (City Council Approval Required):
X From Unappropfiated Reserves
X From New Revenues
." DECREASE .BUDGET ACCOUNT '.::: :,, AMO'UNrr
CHANGE FORM #
Budget Transfers:
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
. .:.. '.:? ih. CRi~.ASE.Bt.rDGETXeCO~NT .: ::.i .~:., .:i AmOt)'N~i.i:~;:
Name: DII Fund - Contract Services $345
Account #: 601-t0400-740-000
Name: General Fund - Transfers Out
$345
Account #: 001 - 10000-799-099
REVENUE
Name: DII Fund ' Transfers In
$345
Account #:601-599-000
Name: Assess District Fund 710 - Public Works
Admin - Salaries Full Time
$293
Account #: 710-30100-701-001
Name:Assess District Fund 711 - Public Works
Admin - Salaries Full Time
'¸$9
Account #: 711-30100-701-001
Name: Assess District Fund 711 - Street Landscape
Maintenance - Contract Services General
$1,023
Account #: 711-30500-740-000
Name: Assess District Fund 711 - Engineering -
Legal Notices
Account #: 711-90300-728-000
Name: Assess District Fund 711 - Stagecoach Road
Landscape Improvements - Engineering Inspection
Account #: 711-94630-740-079
$144
$168
City Manager: Date:
Signature
ASD/Fin Mgr (~~ ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 1999-2000 (4 of 5)
Mayor: Date:
Posted By:
G: Ut UD17~1999-2000 AuditXcap~FORM-budget change pan 4. doe
Signature
Signature
Date:
CITY OF DUBLIN
BUDGET CHANGE FORM
New Appropriations (City Council Approval Required): Budget Transfers:
CHANGE FORM #
r
X From Unappropriated Reserves
From New Revenues
.: DECREASE 'BUDGET ACCOUNT
Name:
:AMOUNT
From Budgeted Contingent Reserve (1080-799,000)
Between Departments (City Council Approval Required)
! '::i~ :iNCREASE: BUDGET ACC. OUNT :. ;~::: :AMOUNT)~5!~:~:~i
Name: Measure B Fund - SWeet Overlay - Contract $900
Engineering
Account #:
Account #: 217-96580-740-070
Name: Measure D Fund - Waste Management -
Contract Services
$1,344
Account #: 224-50200-740-000
Name:Measure D Fund - Emerald Glen Park-
Improvements
$1,127
Account #: 224-95600-750-050
Name: Assess District Fund 713- Street Landscape
Maintenance - Water & Sewer
Account #: 713-30500-725-010
Name: Assess District Fund 713 - Engineering-
Legal Notices
Account #: 713-90300-728-000
Name: Assess District 716 - Public Works Admin.-
Salaries FT
$6,434
$155
$471
Account #: 716-30100-701-001
Name: Assess District 716 - Engineering - Legal
Notices
$59
Account #: 716-90300-728-000
Name: Assess District Fund 717 - Engineering-
Legal Notices
$90
Account #: 717-90300-728-000
City Manager: Date:
Signature
ASD/FinMgr tr~'~J~ ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 1999-2000 (5 of 5)
Mayor: Date:
Signature
Posted By: Date:
G:L4UDlll1999-2000 Auditlcafr~FORM-budget change pan 5.doc
Signature