HomeMy WebLinkAboutItem 8.2 Gen Fund Prelim 1st Qtr Rptor
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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