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HomeMy WebLinkAbout8.2 Gen Fund Prelim 1st Qtr Rptor 19 82 /ii � 111 DATE: TO: FROM: SUBJECT STAFF REPORT CITY COUNCIL October 15, 2013 Honorable Mayor and City Councilmembers Joni Pattillo City Manager""' CITY CLERK File #330 -50 Presentation of Preliminary FY 2012 -13 Year -End and FY 2013 -14 1st Quarter Results Prepared by Colleen Tribby, Director of Administrative Services EXECUTIVE SUMMARY: This Staff Report transmits preliminary financial results in the City's General Fund for the fiscal year ending June 30, 2013, and presents updated information for the first quarter of the current fiscal year. Staff is asking the City Council to approve various budget adjustments to close the FY 2012 -13 books, to accept grant funding in FY 2013 -14, and to approve several items that have no net impact on the FY 2013 -14 budget. FINANCIAL IMPACT: City Council approval of budget changes in FY 2012 -13 will not change amounts spent or received, but will allow Staff to close the FY 2012 -13 books. Approval of the FY 2013 -14 budget change will appropriate new grant funding and will authorize a position change, but these items will have no net impact on the budget. Total General Fund reserves are projected at $77.4 million as of June 30, 2013, with $14.3 million in the unassigned (available) reserve to cover three months of the operating budget. The current year projection brings total reserves to $57.3 million and maintains $11.9 million, or two months of the operating budget, in the unassigned (available) reserve. All reserves are in compliance with the City's Fund Balance and Reserves Policy. RECOMMENDATION: Staff recommends that the City Council adopt Resolution Amending the FY 2012 -13 Budget; receive the FY 2013 -14 1St Quarter Financial Review; and adopt Resolution Amending the FY 2013 -14 Budget and Position Allocation Plan. 4 r Submitted By Administrative Services Director Reviewed By Assistant City Manager Page 1 of 4 ITEM NO. 8.2 DESCRIPTION: The focus of this report is the projected FY 2013 -14 fund balance in the General Fund, updated with information collected through the first quarter. The numbers include budget amendments already approved by the City Council since July 1, and new amendments needing approval. A comprehensive review of all funds will be provided during the mid -year financial review to the City Council at the beginning of the next calendar year. This report also transmits the preliminary financial results of the FY 2012 -13 year -end in the General Fund, including any budget amendments needed to close the books. At this time, the year -end numbers are virtually final, and though adjustments will be made as the audit nears a close, there will be no substantial changes from the numbers included in this report. A detailed description of changes in revenues, expenditures, and fund balances in all funds will be provided to the City Council upon the final close of the books. Background FY 2012 -13: Preliminary Results General Fund revenues came in $2.6 million over the amended budget, and $10.1 million over the prior year, from $57.2 million in FY 2011 -12 to $67.2 million in FY 2012 -13. However, much of the gain is due to one -time revenues, in the form of community benefit payments or other funding that the City is required to set aside for a specific purpose. One -time revenues totaled $8.9 million in FY 2012 -13, with $4.8 million of that to be set aside in reserves for specific purposes. Removing these one -time events, ongoing revenues increased $2.3 million over the prior year, as illustrated in Table 1: Table 1: GF Ongoing Revenue, 2 Years 2011 -12 2012 -13 Chanae Chan Total General Fund Revenues 57,183,077 67,241,681 10,058,604 18% Community Benefit Payments (1,107,851) (4,154,160) Contribution for Heritage Park (1,250,000) Alameda County payment - Public Safety Complex (3,500,000) Subtotal, one -time payments (1,107,851) (8,904,160) Ongoing Revenue 56,075,225 58,337,521 2,262,296 4% Expenditures in General Fund departments totaled $52.3 million in FY 2012 -13, staying $8.6 million under the amended budget. This is primarily due to a large budgeted payment of $6.5 million related to the City's share of the Alameda County Fire Department retiree health (or Other Post - Employment Benefits, OPEB) liability that did not occur in the fiscal year. Instead, the total contribution has been set aside in a General Fund reserve, so that the City is ready to transmit the funds when the Fire Department's OPEB trust fund has been set up. Page 2 of 4 This report also transmits a budget change form (Exhibit A, Attachment 1) listing budget adjustments needing City Council approval in order to close the FY 2012 -13 books. With approval of the budget change, the budget will be adjusted as follows: 1. Budget Transfers between General Fund divisions: no net impact 2. General Fund expenditure budgets (related to specific revenues): increase $981,124 3. General Fund revenue budgets (related to specific expenditures): increase $2,077,082 4. General Fund expenditure budgets (not related to specific revenue)-increase $161,010 5. Expenditure budgets in other funds: increase $726,295 Where appropriate, budgeted departmental expenditures that did not occur by June 30, 2013 can be carried over when there is sufficient remaining budget to do so, and with the City Manager's approval. A total of $7.8 million in the General Fund operating budget has been carried over for use during FY 2013 -14: the largest of these, aside from the Fire Services OPEB payment ($6.5 Million), are the carryovers of $404,000 for contracted Police Services and $336,150 for the Fiscally Responsible Adjustment related to employee costs. FY 2013 -14: Projected Results The first quarter report will not typically contain significant variations from the adopted budget, because the City does not yet have enough information to revise budget estimates. For this reason, the first quarter report will often be used solely for budget items needing City Council approval. The mid -year review will be more comprehensive: the first large property tax payment will be receipted by then, and the City will have three to six months of actual sales tax receipts that will give us an idea of what to expect for the rest of the year. The mid -year review will also provide a brief update on the state of the local economy and its effects on the City budget. Items Needing City Council Approval: 1. Budget adjustment: to accept and use grant funding in the amount of $32,350 from the State of California Office of Traffic Safety (no local match required). The funding, which covers the period of October 1, 2013 through September 30, 2014 would be added to the City Engineering budget, with no net impact on the budget. — BUDGET CHANGE FORM ATTACHED 2. Amendment to the position allocation plan: to replace a Limited Term Office Assistant with a Full -time Recreation Coordinator in the Heritage and Cultural Arts division. In reviewing the vacancy created by a recent staff departure it was determined that the requirements of the position align more accurately with the knowledge, skills, and abilities outlined within the City's Recreation Coordinator classification. As recommended to the City Manager by the Parks and Community Services Director it was determined the allocated position be changed to meet the business and operational needs of the Department and the expanded number of special events and private rentals at the Heritage Park and Museums. Additionally, it was determined that the position should be allocated as regular full -time and not a two -year limited term position. Anticipated salary savings created by the vacancy will cover additional funding needed. — NO BUDGET CHANGE NEEDED 3. Out -of -State Travel Authorizations: As noted in the October 4 memo to the City Council, the City Manager will be attending the All American City Board Retreat in Page 3 of 4 Denver, Colorado scheduled for October 10 through October 14, 2013. Additionally, Officers from the City of Dublin Police Department will be attending a narcotics conference and training in Nevada. — NO BUDGET CHANGE NEEDED Fiscal Impact, FY 2012 -13 through FY 2013 -14 The projected net impact of revenues, expenditures, and transfers out resulted in a $12.7 million increase to the total fund balance in the General Fund in FY 2012 -13, though most of that increased funding is set aside for specific uses. Fund balance in FY 2013 -14 is projected to decrease to $57.3 million (Table 2), due to the projected completion of the Public Safety Complex, the Maintenance Facility, and the anticipated payment of the City's share of the Alameda County Fire Department's OPEB. Staff will bring back a FY 2012 -13 final report upon close of the books and completion of the audit, and will bring forward a proposal next spring for the specific allocation of year -end reserves in FY 2013 -14. Table 2: General Fund Reserves NOTICING REQUIREMENTS /PUBLIC OUTREACH: I101 •[Tits ATTACHMENTS: 1. Resolution Amending FY 2012 -13 Budget and Financial Plan; and Exhibit A: Budget Change Form 2. Resolution Amending FY 2013 -14 Budget and Financial Plan and Position Allocation Summary; and Exhibit A: Budget Change Form 3. Projected General Fund Summary and Reserve Balances, FY 2012- 13 and FY 2013 -14 4. Amended Fiscal Year 2013 -14 Position Allocation Plan Page 4 of 4 Balance Balance Balance Reserve Category 11 -12 12 -13 13 -14 Non - Spendable 3,433,886 2,839,647 2,239,647 Restricted 468 500,000 500,000 Committed 24,176,650 36,148,141 19,355,962 Assigned 22,080,677 23,900,696 23,563,592 Unassigned - Unrealized Gains 1,013,252 (263,162) (263,162) Unassigned (Available) 14,059,284 14,308,045 11,923,371 TOTAL RESERVES 64,763,749 77,432,898 57,318,942 NOTICING REQUIREMENTS /PUBLIC OUTREACH: I101 •[Tits ATTACHMENTS: 1. Resolution Amending FY 2012 -13 Budget and Financial Plan; and Exhibit A: Budget Change Form 2. Resolution Amending FY 2013 -14 Budget and Financial Plan and Position Allocation Summary; and Exhibit A: Budget Change Form 3. Projected General Fund Summary and Reserve Balances, FY 2012- 13 and FY 2013 -14 4. Amended Fiscal Year 2013 -14 Position Allocation Plan Page 4 of 4 RESOLUTION NO. xx - 14 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ADOPTING A YEAR -END BUDGET AMENDMENT TO THE CITY OF DUBLIN'S FISCAL YEAR 2012 -13 BUDGET AND POSITION ALLOCATION SUMMARY WHEREAS, the City of Dublin adopts the budget with the intent of providing a planned policy program for City services; and WHEREAS, the City Council approved Resolution 96 -12 adopting the Adopted Budget and Financial Plan for Fiscal Year 2012 -13 on June 19, 2012; and WHEREAS, amendments for revenues and expenditures impacting the various funds should be approved, consistent with the changes in estimated revenues, operating requirements, and previous City Council actions, and consistent with the information provided with the 1 st Quarter Financial Review of Fiscal Year 2013 -14 received by the City Council on October 15, 2013; and WHEREAS, the items listed in Exhibit A to this attachment need City Council approval to be accounted for in the FY 2012 -13 financial records in order to close the books on the fiscal year; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby find, determine, declare, and resolve as follows: that the Adopted Budget and Financial Plan for Fiscal Year 2013 -14 is hereby amended to account for the items listed in Exhibit A of this resolution. PASSED, APPROVED AND ADOPTED this 15th day of October, 2013, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk Mayor ATTACHMENT 1 FISCAL YEAR 20,12-13 �EXHlBIT A Year-end Budget Change Form Budget Change Reference #,. Accowt Amount Account Arnouint Gerwrall Fund - Historic IFacitft,yw Cgeration s Genierall Fund - Library Services 100 1.760 1.64005 u3ontract Services, ($7,108) 1001.7300.64005 Contract Services $7,108 Budding Maintenance Buildung Maintenance Generaill Fund - Aquiatic Programs, Geneiral Fund - Cornimunlity Events & Festivals I iDO 1.7771.51202 Salaries Seam, ial ($9,108) 10 1.76,3,1.51202 Salades Seasonal sq, I'm Generall Fund - Seiiior Programs General Fund - Pai*s & Community Svcs Admin 'I CC 1.7751.64001 Semor IProgranis Contract 5ervices ($8,470) 1001,7702.64001 ContractServices $14,860 1 CC 1.7771.61104 Aquatic Programs $35,827 Operating Supplies ($6,390,ti $34,089 Transfer lxqween Parks & Commuirlibi Services prograrns net budget inipact is $0 Account Amount Account Amount Generai Fund Prognairn Revenues General Fund - Community Events & Festivals 1001.7631.49121 Donatonis�,Sjponsomhiip $5,600 1001.7631.512202 Salaries Seasonal $7,33»8 1001.76:31.48714 Community Events & Festivall's $35,827 1001.7631.,6400I Contract Services $34,089 GeneraJ Fund Prograirn Reveinuies, General Fund- Family Programs 1001.7711.51202 Salaries, 100 1,77' 11.48816 $182,031 SeascnaWTempof ary $15,351 GeneraJ Fun.d Prograirn Revenuies, General Fund- Recreation IN-ogiraims 1001.7721.51202 Salaries, 100 1,7721.48812 $35,386 SeasonaYTemipof ary $9 200- Gerverall Fund Prograirn Revenues, General Fund- Sports Programs TOO 1.7761.48816 $180,238 1001.7761.64001 ContractServices $81 80'9 Generai Fund Program Reveinues, General Fund- IPlarnrruinnrg 1001.8101.651,36, ProfessionalServiices, '1001.8101.48911 Zoning $1,0 98,000 Reimbursable $400,064 Geneiral Fund - City Attorney 1001.1501.,65106 ProfessionjaJServilicep, Reimbursable $30,450 GeneraJ Fund Prograirn Revenuies, Geneiral Fuind- Enginjeering 1001.8301.48921 IEungtneeruung Plan 1001.8,3101.,64093 Inspection Pdvate Checking $540,000 Development $422,823 Increase in program expenditures is offset kyy increase m progira i nevenfues; inet ireveinue increase of $1,095 958 ATTACHMENT FISCAL YEAR 2012-13 EXHIBIT A Year-eind Budlget Change Form Budget Chainge Reference I lincrease in 3enditures . 2107.2101.61104 Operating Supplies $894 21107 2102.7210x2 Machinery & Traffic Impact Fee Fund - No,n-Dept General Fund - City Attorney Geineralll l - Heritage Program 4301.1901.86101 Impact Fee 01alklation $369,217 1001,1:501.65101 IAA rofessionalli FaIllon Village GHAD - Non -Dept Fall,on Villiage Axknex I Jordan Ranch - Non-Dept 5301,190'1.64001 Contract Servuces $2!13 Services General $51,956 '10017611.52101 FENS $4,756 5198.IKI.65101 Professional Services 5101.1901.85101 Interest IPaynmenmts $7,053 1001.7x311 52322, Retiree IHealth $4,512 General Fund - Crassil Guards ISF Equill - Non-Dept "n General Ill - Park Maintenance 6301.1901.61801 ISF Charge - I001.2601.64001 ContractSeirviices Equipment Repiacementr $55.585 Under 1-5810 $7,832 Highway Safety Traff il Reduction Bond Fund - Street General $707,1001.7501.64001 ContractServices $99,049 Increase in park maintenjance costs and ufflization of legalserVices, provided by City Attorriey BART Golden Gate Drive Improv $15,6071 State Seizure Fund - Polil Services, Federal Asst Seizure Fund - Police Services uan 2101.2102.72102 Machinery & Equipment I ISF $2,094 2107.2101.61104 Operating Supplies $894 21107 2102.7210x2 Machinery & Traffic Impact Fee Fund - No,n-Dept Equipment f I SF $2,063 2107.27106.72102 Miachl 4301.1901.86101 Impact Fee 01alklation $369,217 Equipment f ISF $10, 546 FaIllon Village GHAD - Non -Dept Fall,on Villiage Axknex I Jordan Ranch - Non-Dept 5301,190'1.64001 Contract Servuces $2!13 5311.1521.64001 Contract Services $900 Dublin Blvdl Extension TrusVAgency - IN on-Dept CK ACAP - Non-Dept '*') 5198.IKI.65101 Professional Services 5101.1901.85101 Interest IPaynmenmts $7,053 General $72,4�91 5101.1901.85102 Principal, Payments., $182,000 ISF Equill - Non-Dept "n Measuire B Salves. Tax - Street. C11 P 6301.1901.61801 ISF Charge - 960008.94M.9401.2205 Alamo Canal Trail Equipment Repiacementr $55.585 Under 1-5810 $7,832 Highway Safety Traff il Reduction Bond Fund - Street clip 1111 9W027.9400,19401,2210 West Dublln BART Golden Gate Drive Improv $15,6071 "'' Special revenue fund expendlituress ilincrease for Police Services (Fund 2102 and 2107) are offset by seized funds disIrtbuted to the Clty for AED purchases, "' Traffic Impact Fee fund expenditures are for Traffic Impact fee Right, To Reinlibuirsement paynients and reimbursement of Tassajara I interchange Advance to developers per devetopment agreements Trust Fund adjustments for 12nubfin Blvd Extension TRIS1 final debt service paynnent wid operating expendl for ACAP I&LKiget increase for raVacement of unanticipated en'tergency, replacements, H%,,'AC units for seiNer room, fore alit replacement for Shannon, postage niachine, and treadmill "'I Budget increase for CIP Alanio Canal Trail Under 1-508 (960008) is due to the creation of a trail maiinteinanoe & operations, manual, and conipietion the as,buift dravving, and EBRPD request for additional uteurms r6" (Budget increase for CIF" West Dublin BART Golden G,L#e Drive I mprov (960027) is duLe to grant Ipemnod ends, 06130113, increase in budget to maximaize the iLifilization of grant funding As Presented at the City ill Meeting October 15, 21413 3-14 15t qtT\Exl A FY 12-13 Year-end Budget Adj ExNbitA.FY 12-13, Year-end Budget Adj ATTACHMENT ATTACHMENT RESOLUTION NO. xx - 14 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ADOPTING A FIRST QUARTER BUDGET AMENDMENT TO THE CITY OF DUBLIN'S FISCAL YEAR 2013 -14 BUDGET AND POSITION ALLOCATION SUMMARY WHEREAS, the City of Dublin adopts the budget with the intent of providing a planned policy program for City services; and WHEREAS, the City Council approved Resolution 86 -13 adopting the Adopted Budget and Financial Plan for Fiscal Year 2013 -14 on June 4, 2013; and WHEREAS, amendments for revenues and expenditures impacting the various funds should be approved, consistent with the changes in estimated revenues, operating requirements, and previous City Council actions, and consistent with the information provided with the 1 st Quarter Financial Review of Fiscal Year 2013 -14 received by the City Council on October 15, 2013; and WHEREAS, the following 1St quarter budget items need City Council approval- 1 . Increase General Fund Grant Revenue by $32,350 to accept funding from the State Office of Traffic Safety, as listed in Exhibit A to this attachment; 2. Increase the General Fund expenditure budget by $32,350 in the Engineering division for the use of such grant funding; 3. Amend the Position Allocation Summary (Attachment 4) to replace 1.0 FTE Limited Term Office Assistant with 1.0 FTE Recreation Coordinator in the Heritage and Cultural Arts division, with no net budget impact; 4. Approve the out -of -state travel for the City Manager to attend the All American City Board Retreat in Colorado, and for Officers in the Dublin Police Department to attend a narcotics conference and training in Nevada; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby find, determine, declare, and resolve as follows: that the Adopted Budget and Financial Plan for Fiscal Year 2013 -14 is hereby amended to account for the items listed in this resolution. PASSED, APPROVED AND ADOPTED this 15th day of October, 2013, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk Mayor ATTACHMENT 2 CITY OF DUBLIN BUDGET CHANGE FORM FISCAL YEAR 2013/2014 New Appropriations (City Council Approval Required) From Un- Appropriated Reserves Req'd ) X From New Revenues CHANGE FORM # Budget Transfers: Exhibit A From Budgeted Contingent Reserve (Approval Within Same Department Activity Between Departments (City Council Approval Req'd) Other: DECREASE BUDGET ACCOUNT AMOUNT INCREASE BUDGET ACCOUNT AMOUNT REASON FOR BUDGET CHANGE ENTRY: The City of Dublin was successful in receiving a grant from the State of California - Office of Traffic Safety (OTS) for $32,350 to electronically track, analyze, and report collision records that are generated by the Dublin Police Services. Currently, only a detailed spreadsheet is available to review traffic collision data. Data entry is time consuming, subject to entry error, and there are no efficient means to display the data illustratively, to analyze patterns in the data, or to identify correlations between traffic enforcement efforts and traffic collisions. This grant will provide hardware, software and training using State approved software. This will also reduce the dependence on consultants to conduct a traffic safety analyses using General Fund money every three years. Most of this work would be done in -house in the future. It would also help staff in responding to resident concerns and requests on traffic collisions. As Presented at the City Council Meeting on: Date: 10/15/13 #################(Finance Use Only) # # # ################ Posted By: Date: City Council Minutes Excerpt Attached Reviewed By: ATTACHMENT 2 Name: Revenue — OTS Grant — Other State Grants GL Account #: 2106.8301.47261 $32,350 Name: Expenditure — Engineering — Software $32,350 GL Account #: 2106.8301.61108 REASON FOR BUDGET CHANGE ENTRY: The City of Dublin was successful in receiving a grant from the State of California - Office of Traffic Safety (OTS) for $32,350 to electronically track, analyze, and report collision records that are generated by the Dublin Police Services. Currently, only a detailed spreadsheet is available to review traffic collision data. Data entry is time consuming, subject to entry error, and there are no efficient means to display the data illustratively, to analyze patterns in the data, or to identify correlations between traffic enforcement efforts and traffic collisions. This grant will provide hardware, software and training using State approved software. This will also reduce the dependence on consultants to conduct a traffic safety analyses using General Fund money every three years. Most of this work would be done in -house in the future. It would also help staff in responding to resident concerns and requests on traffic collisions. As Presented at the City Council Meeting on: Date: 10/15/13 #################(Finance Use Only) # # # ################ Posted By: Date: City Council Minutes Excerpt Attached Reviewed By: ATTACHMENT 2 City of Dublin, General Fund Summary Projected FY 12 -13 & 1st Quarter FY 13 -14 ATTACHMENT 3 4th Qtr Change Actual Amended Projection Change from Adopted Amended Projected from REVENUE 11 -12 12 -13 12 -13 Amended 13 -14 13 -14 13 -14 Amended Property Taxes 22,246,360 23,073,950 23,590,102 516,152 24,153,050 24,153,050 24,153,050 Sales Taxes 14,996,932 15,850,000 15,359,340 (490,660) 16,271,400 16,271,400 16,271,400 Real Prop TrfTaxes 441,575 430,000 873,022 443,022 491,100 491,100 491,100 TOT 879,733 875,000 1,003,146 128,146 898,100 898,100 898,100 Franchise Taxes 2,974,368 2,897,300 3,178,090 280,790 2,943,800 2,943,800 2,943,800 Building Permits 4,075,222 3,247,170 4,627,631 1,380,461 2,255,020 2,255,020 2,255,020 Licenses & Other Permits 445,214 405,320 623,784 218,464 535,750 535,750 535,750 Fines & Penalties 126,387 115,410 132,616 17,206 138,260 138,260 138,260 Interest, Rental & Other 1,975,505 2,986,770 2,118,380 (868,390) 1,530,060 1,530,060 1,530,060 - Intergovernmental 196,629 181,800 208,904 27,104 183,620 183,620 215,970 32,350 Charges for Services 7,689,540 8,098,032 9,076,147 978,115 7,093,630 7,093,630 7,093,630 - Comm Benefit Pymnts 1,107,851 5,348,790 6,334,160 985,370 1,461,210 1,461,210 1,461,210 Transfers In 27,760 116,400 116,360 (40)1 30,880 30,880 30,880 - TOTAL REVENUE 57,183,077 63,625,942 67,241,681 3,615,739 1 57,985,880 57,985,880 58,018,230 32,350 4th Qtr Change Actual Amended Projection Change from Adopted Amended Projected from EXPENDITURES 11 -12 12 -13 12 -13 Amended 13 -14 13 -14 13 -14 Amended City Council 349,649 432,520 353,065 (79,455) 433,930 433,930 433,930 City Manager 1,277,736 1,333,360 1,328,290 (5,070) 1,338,970 1,338,970 1,338,970 Central Services 1,510,614 3,020,837 2,170,487 (850,350) 3,635,320 4,213,331 4,213,331 City Clerk 1,686 46,120 28,361 (17,759) 3,120 3,120 3,120 City Attorney 716,959 883,120 965,526 82,406 777,810 777,810 777,810 Administrative Svcs 1,948,071 2,111,200 1,928,696 (182,504) 2,274,140 2,406,140 2,406,140 Economic Dev 595,567 916,020 685,581 (230,439) 970,450 1,238,450 1,238,450 Community Dev 4,724,679 6,070,354 6,118,543 48,189 5,884,110 5,958,860 5,958,860 Public Works 5,268,623 5,280,210 5,493,121 212,911 5,661,540 5,728,577 5,760,927 32,350 Parks & Comm Svcs 8,188,952 8,499,247 8,692,118 192,871 9,113,640 9,127,740 9,127,740 - Police Department 14,660,756 14,784,942 13,741,471 (1,043,471) 15,564,830 15,971,600 15,971,600 Fire Services 10,380,967 17,488,358 10,778,023 (6,710,335,)l 11,574,320 18,257,169 18,257,169 TOTAL EXPENDITURES 49,624,259 60,866,288 52,283,280 (8,583,008)1 57,232,180 65,455,698 65,488,048 32,350 NET OPERATING IMPACT 7,558,818 2,759,654 14,958,401 753,700 (7,469,818) (7,469,818) OTHER SOURCES/ USES Transfers out to CIP Generallmpr (6,450,982) (4,275,824) (2,091,141) (5,792,470) (9,933,617) (9,933,617) Community Impr (119,119) (86,411) (85,757) (86,130) (86,130) (86,130) Parks Projects (308,583) (2,297,930) (2,297,930) (2,297,930) Streets Projects (59,647) (140,432) (112,354) (245,840) (326,462) (326,462) Subtotal CIP (6,938,331) (4,502,667) (2,289,252) (8,422,370) (12,644,139) (12,644,139) NET IMPACT ON RESERVES 620,487 (1,743,013) 12,669,149 (7,668,670) (20,113,956) (20,113,956) TOTAL FUND BALANCE 64,763,749 63,020,736 77,432,898 69,764,228 57,318,942 57,318,942 City of Dublin ATTACHMENT 3 Projected FY 12 -13 & 13 -14 General Fund Reserves Actual Estimated Projected 11 -12 12 -13 13 -14 NET CHANGE IN FUND BALANCE 620,487 12,669,149 (20,113,956) Reserve Balances Non - Spendable 3,433,886 2,839,647 2,239,647 Prepaid Expenses 20,146 34,756 34,756 Cemetery Endowment 60,000 60,000 60,000 Advance to Fire Impact Fee 1,358,914 1,102,122 852,122 Advance to PERS Side Fund 1,994,826 1,642,768 1,292,768 Restricted 468 500,000 500,000 Heritage Park Maintenance 500,000 500,000 Committed 24,176,650 36,148,141 19,355,962 Economic Stability 5,868,847 5,868,847 5,868,847 Downtown Public Impr 1,000,000 1,000,000 1,000,000 Open Space Funding 1,000,000 2,052,225 - Affordable Housing 1,000,000 1,000,000 1,000,000 Emerald Glen Aquatic Ctr 1,500,000 1,500,000 1,500,000 Emergency Communications 741,000 741,000 741,000 Fire Svcs OPEB 5,148,021 7,610,058 1,473,058 Innovations & New Opport 3,372,785 1,372,785 1,372,785 Maintenance Facility 1,083,989 6,027,950 - Heritage Park, Maint - 750,000 750,000 Civic Ctr Expansion 767,922 451,872 - Emergency Generator 79,867 79,867 79,867 Public Safety Complex 1,272,811 3,070,746 - A City / School Projects - 600,000 296,396 Non - Streets CIP Commitments 2,681,384 3,932,601 One -Time Initiative 1,341,408 1,341,408 1,341,408 Assigned 22,080,677 23,900,696 23,563,592 Accrued Leave 863,379 896,658 896,658 Operating Carryovers 652,585 986,326 - CIP Carryovers 215,587 265,845 - Catastophic Loss 10,537,271 10,537,271 10,537,271 Service Continuity 2,410,000 2,410,000 2,410,000 Pension & OPEB 7,073,816 8,468,446 9,719,663 Fiscally Responsible Adj 328,039 336,150 - Unassigned 15,072,068 14,044,414 11,659,741 Unassigned - Unrealized Gains 1,013,252 (263,162) (263,162) Unassigned (Available) 14,059,284 14,308,045 11,923,371 TOTAL RESERVES 64,763,749 77,432,898 57,318,942 ATTACHMENT 4 AMENDED FISCAL YEAR 2013 -2014 POSITION ALLOCATION PLAN CITY POSITIONS Approved Amended Department Classification 2013 -2014 2013 -2014 Change GENERAL GOVERNMENT Human Resources Director City Manager City Manager 1.00 1.00 0.00 Assistant City Manager 1.00 1.00 0.00 City Clerk/Records Manager 1.00 1.00 0.00 Secretary to the CM /Deputy City Clerk 0.00 0.00 0.00 Executive Aide 1.00 1.00 0.00 Administrative Technician 1.00 1.00 0.00 Senior Office Assistant 0.50 0.50 0.00 Secretary 1.00 1.00 0.00 Office Assistant 1 /11 0.00 0.00 0.00 Sink- Total, - k5d I 6.50" � � 0.60 Central Services Human Resources Director 1.00 1.00 0.00 Administrative Analyst 1 0.00 0.00 0.00 Administrative Analyst 11 0.75 0.75 0.00 Senior Administrative Analyst 0.00 0.00 0.00 Sink- Total, , A.75 '115 - (.00 Administrative Services Administrative Services Director 1.00 1.00 0.00 Finance Manager 1.00 1.00 0.00 Information Systems Manager 1.00 1.00 0.00 GIS Coordinator 1.00 1.00 0.00 Assistant to the City Manager 0.00 0.00 0.00 Budget Manager 1.00 1.00 0.00 Accountant 2.00 2.00 0.00 Senior Finance Technician 0.00 0.00 0.00 Finance Technician 1 /11 1.00 1.00 0.00 Finance Technician 0.75 0.75 0.00 Administrative Technician 1.00 1.00 0.00 Information Systems Technician 1 /11 1.00 1.00 0.00 Network Systems Coordinator 1.00 1.00 0.00 Sink- Total, '11.75 , 11,75 0.00 PUBLIC SAFETY Senior Administrative Analyst Police Services Administrative Analyst 1 0.00 0.00 0.00 Administrative Analyst II 1.00 1.00 0.00 Administrative Aide 1.00 1.00 0.00 Administrative Technician 1.00 1.00 0.00 Office Assistant 1 /11 2.00 2.00 0.00 Neighborhood Resources Tech 1 /11 2.00 2.00 0.00 Community Safety Assistant 0.00 0.00 0.00 Tub-Total 7.00', � � 0.00 Disaster Preparedness Senior Administrative Analyst 0.00 0.00 0.00 Assistant to the City Manager 0.33 0.33 0.00 u�b- Total, 0.33 0.33 0.00 Fire Services I Senior Office Assistant 1 1.00 1 1.00 1 0.00 u�b- Total, - 1.00 , I , 1 m '1 0.00 TRANSPORTATION Public Works Administration Public Works Director 1.00 1.00 0.00 Public Works Manager 1.00 1.00 0.00 Administrative Technician 1.00 1.00 0.00 Office Assistant 1 /11 1.45 1.45 0.00 Sink- Total, - " 5 0.00 AMENDED FISCAL YEAR 2013 -2014 POSITION ALLOCATION PLAN CITY POSITIONS Approved Amended Department Classification 2013 -2014 2013 -2014 Change HEALTH & WELFARE Assistant to the City Manager Environmental Programs Assistant to the City Manager 0.34 0.34 0.00 Environmental Specialist 0.00 0.00 0.00 Environmental Coordinator 0.75 0.75 0.00 Environmental Technician 1.00 1.00 0.00 Administrative Aide 0.50 0.50 0.00 ub -Total 2.59 2.59 0.01; Waste Management Assistant to the City Manager 0.33 0.33 0.00 Environmental Coordinator 0.25 0.25 0.00 Senior Administrative Analyst 0.00 0.00 0.00 Administrative Aide 0.50 0.50 0.00 Su�bJotal,! , A.08', '1A8' 7 (.00 ; Housing Programs Housing Specialist 0.00 0.00 0.00 Assistant to the City Manager 1.00 1.00 0.00 Administrative Analyst II 0.75 0.75 0.00 Administrative Analyst 1 0.00 0.00 0.00 Secretary 0.00 0.00 0.00 Administrative Technician 0.00 0.00 0.00 Senior Office Assistanct 0.75 0.75 0.00 Office Assistant 1 /11 0.00 0.00 0.00 Sink -Total (1.00) 2'.50" � 0.00 CULTURE &LEISURE Parks & Community Svcs Director Heritage & Cultural Arts Parks & Community Svcs Director 0.25 0.25 0.00 Heritage & Cultural Arts Manager 0.90 0.90 0.00 Heritage Center Director 1.00 1.00 0.00 Administrative Aide 0.20 0.20 0.00 Graphic Design & Comm Coordinator 0.40 0.40 0.00 Recreation Coordinator 1.00 1 2.00 1 1.00 Recreation Technician 0.40 0.40 0.00 Office Assistant) /11 (Limited Term) 1.00 0.00 (1.00) Sink- Total, - 0.00 5,16 0.00 Parks & Community Services Parks & Community Svcs Director 0.50 0.50 0.00 Asst. Parks & Community Services Dir. 1.00 1.00 0.00 Heritage & Cultural Arts Manager 0.10 0.10 0.00 Recreation Supervisor 2.00 2.00 0.00 Recreation Coordinator 5.00 5.00 0.00 Graphic Design & Comm Coordinator 0.60 0.60 0.00 Administrative Aide 0.70 0.70 0.00 Senior Office Assistant 2.00 2.00 0.00 Office Assistant 1 /11 2.00 2.00 0.00 Recreation Technician 1.60 1.60 0.00 Sub - Total - 18,50 15.58 , 0.00 Parks & Facilities Management Parks & Community Svcs Director 0.25 0.25 0.00 Parks & Facilities Dev. Manager 1.00 1.00 0.00 Parks & Facilities Dev. Coordinator 1.00 1.00 0.00 Administrative Aide 0.10 0.10 0.00 Office Assistant 1 /11 0.10 0.10 0.00 Parks & Facilities Dev. Coordinator (Limited 1.00 1.00 0.00 u�b- Total, '3A5 3.48 , 1 0.00 AMENDED FISCAL YEAR 2013 -2014 POSITION ALLOCATION PLAN CITY POSITIONS Approved Amended Department Classification 2013 -2014 2013 -2014 Change COMMUNITY DEVELOPMENT, City Engineer Community Development Community Development Director 1.00 1.00 0.00 Asst. Director of Community Dev. 1.00 1.00 0.00 Planning Manager 0.00 0.00 0.00 Principal Planner 1.00 1.00 0.00 Senior /Associate Planner 1.00 1.00 0.00 Assistant Planner 1.00 1.00 0.00 Senior Code Enforcement Officer 1.00 1.00 0.00 Code Enforcement Officer 1.00 1.00 0.00 Administrative Analyst II 0.25 0.25 0.00 Administrative Analyst 1 0.00 0.00 0.00 Secretary 1.00 1.00 0.00 Administrative Aide 1.00 1.00 0.00 Office Assistant 1 /11 2.45 2.45 0.00 Chief Building Official 1.00 1.00 0.00 Building Official 0.00 0.00 0.00 Senior Plan Checker 0.00 0.00 0.00 Plan Check Engineer 1.00 1.00 0.00 Permit Technician 2.00 2.00 0.00 Senior Office Assistant 0.25 0.25 0.00 Administrative Technician 0.00 0.00 0.00 u�b- Total, I, 15.95 , 15,95 0 ; Engineering City Engineer 1.00 1.00 0.00 Senior Civil Engineer 3.00 3.00 0.00 Public Works Trans /Ops Manager 0.00 0.00 0.00 Assistant Civil Engineer 0.00 0.00 0.00 Associate Civil Engineer 1.00 1.00 0.00 Administrative Analyst 11 1.00 1.00 0.00 Administrative Analyst 1 0.00 0.00 0.00 Public Works Technician 1 /11 1.00 1.00 0.00 Public Works Inspector 2.00 2.00 0.00 Sink- Total, - 9,00 .00" Economic Development Economic Development Director 0.00 0.00 0.00 Economic Dev Dir /PIO 1.00 1.00 0.00 Administrative Analyst II 1.00 1.00 0.00 Senior Office Assistant 0.50 0.50 0.00 Office Assistant 1 /11 0.00 0.00 0.00 Special Projects Manager (Limited Term) 1.00 1.00 0.00 Sink- Total, - 3,50 3.50', � � 0.00