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Home My WebLink AboutReso 175-13 Amend Budget FY 13-14 RESOLUTION NO. 175 - 13 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ******************** AMENDING THE BUDGET RESOLUTION FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2013-2014 WHEREAS, at the City Council meeting of June 4, 2013, the City Council of the City of Dublin adopted Resolution No. 86-13 approving the Budget and Financial Plan for Fiscal Year 2013-2014; and WHEREAS, Resolution No. 86-13 included language that defines the authority of the City Manager to make certain departmental budget transfers and increases; and WHEREAS, the City Council has ultimate authority to set and amend budgets, and does so for items both specific and more general in nature such as the budgeted contingency funds; and WHEREAS, the City has a desire to conduct budgetary transactions in an efficient manner while maintaining transparency to both the City Council and the community; and WHEREAS, Resolution No. 86-13 has been amended to improve the budget change process, with the changes detailed in the attached Red-Lined Version of the resolution (Attachment 2). NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby find, determine, declare and resolve that Resolution No. 86-13 governing the FY 2013-14 budget is amended as follows: Budget Resolution 86-13, Item 3 This is amended to allow the City Manager to transfer budgeted amounts between line items, provided that the transfer is within the same fund, regardless of the specific department activity. This includes the authority to transfer from the General Fund budgeted contingency amounts that are approved by the City Council during the annual budget adoption. A full accounting of any such transfers will be provided to the City Council during the quarterly financial reviews. Budget Resolution 86-13, Item 9 This item is amended to authorize the City Manager to increase revenue and expenditure budgets for various departmental functions, when corresponding revenues come in over budget: this would apply to development activity, inspection activity, recreation program activity, and any other departmental activity which generates correlating revenues, as verified by the Administrative Services Director. Increased appropriations shall continue to be documented in the financial records and conveyed to the City Council as part of the on-going financial reporting. Budget Resolution 86-13, Item 14 This is amended to authorize the City Manager to transfer funds between capital projects, within the same funding source. Any revisions which alter a project budget by adding a new funding source are to still be approved by the City Council. Page 1 of 2 PASSED, APPROVED AND ADOPTED this 15th day of October, 2013, by the following vote: AYES: Councilmembers Gupta, Hart, Haubert, and Mayor Pro Tern Biddle NOES: None ABSENT: Mayor Sbranti ABSTAIN: None d1/61 A V1-1 Mayor ro Tem ATTEST: c‘Y- City Clerk Reso No. 175-13,Adopted 10-15-13, Item 4.7 Page 2 of 2 RESOLUTION NO. 86- 13 (Red-Lined) A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ADOPTING A BUDGET FOR THE CITY OF DUBLIN FOR FISCAL YEAR 2013-2014 WHEREAS, the City Council of the City of Dublin is desirous of establishing a Budget and Financial Plan for Fiscal Year 2013-2014; and WHEREAS, the City Council has reviewed and considered the Budget documents and has received input from the public; and WHEREAS, the City Manager has prepared a balanced budget which continues with organizational adjustments and allocation of resources in a manner which aligns with available resources and the proposed Ten Year Strategic Plan; and WHEREAS, the General Fund Operating Budget is balanced without the need to draw from the Reserve for Economic Stability in order to balance funding with planned expenditures; and WHEREAS, the City Council has the responsibility to adopt a budget before the Fiscal Year begins July 1, 2013; and WHEREAS, the Summary of Appropriations (Exhibit A) attached hereto and made a part of this Resolution, reflects the Fiscal Year 2013-2014 Program Budget (All Funds) for the City of Dublin; and WHEREAS, (Exhibit A) has been segregated to isolate a grant appropriation for a community organization, Dublin Partners In Education, (DPIE) which will be voted on as a separate Resolution as one City Councilmember is also a member of the community organization's Board of Directors; and WHEREAS, the action taken by this resolution shall approve the appropriation of all funds excluding the DPIE appropriation; and WHEREAS, the City Council also desires to confirm adjustments made administratively to Capital Project balances during the preparation of the Budget and accommodate the carryover of unspent 2012-2013 Capital Project appropriations, for those projects where work and expenditures will continue in Fiscal Year 2013-2014; and WHEREAS, the City Council also desires to accommodate a process for the carryover of unspent 2012-2013 operating expenditures (excluding personnel costs) for activities where work and expenditures will continue in Fiscal Year 2013-2014; and WHEREAS, the action taken by this resolution shall approve the adoption of Fiscal Year 2013- 2014 Strategic Plan Update. ATTACHMENT 2 NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby find, determine, declare and resolve as follows: 1. The Dublin City Council does hereby adopt the Fiscal Year 2013-2014 Budget Appropriation for the City of Dublin, as outlined in Exhibit A (Column A — Excludes DPIE Contribution). 2. The City Council does hereby authorize the use of reserve funds, as outlined in Exhibit B. 3. The City Manager is hereby authorized to make expenditures and appropriations in accordance with the Budget as adopted, with the exception of those expenditures which require prior City Council approval, in accordance with the adopted City ordinances, rules and regulations. 4. The City Manager is authorized to transfer budgeted amounts between line items, provided that the transfer is within the same fund. A full accounting of these transfers will be provided to the City Council during the quarterly financial reviews. , -- - _ a r! !! - . • • . ! _ -- - - : : • : - - - - - - - - - - - -- -- - - -- - - - -- - - - - - - - --, - - 5. The City Council may also transfer appropriations from the Budgeted Contingent Reserve upon adopting a formal budget change at a public meeting. 6. The City Council recognizes that the Budget as presented includes a Contingency for Fiscally Responsible Adjustments ($270,000 appropriated in Activity 1901 — Line Item #81201), which is not scheduled to be used in Fiscal Year 2013-2014. As determined by fiscal outcomes as of June 30, 2013 this funding may be available for appropriation in the subsequent fiscal year. The Fiscal Year 2012-2013 Budget includes a Contingency for Fiscally Responsible Adjustments in the amount of $336,150. The City Manager is authorized to increase the appropriations for Fiscal Year 2013-2014 by this amount to the extent the funds are available. 7. The City Council recognizes that the Budget as presented include a Contingency for fire contract service cost adjustment ($402,909 appropriated in Activity 1901 — Line Item #81201). The contingency is for potential Alameda County Fire Department 2013 COLA adjustment. The City Manager is authorized to transfer the amount to Fire Department budget (Department 2401) if needed. 8. The City Council recognizes that the Budget as presented also include a placeholder ($350,000 appropriated in Activity 1901 — Line Item #81201) for "Create a comprehensive marketing and branding plan for the City" strategic initiative. The City Manager is authorized to transfer the amount to Economic Development Department when Staff has identified the scope and estimated implementation cost. 9. When revenue estimates exceed the amount identified in the Budget due to increases in development applications and permit activity, inspection activity, recreation program activity, and any other departmental activity which generates correlatinq revenues, as verified by the Administrative ATTACHMENT 2 Services Director, the City Manager is authorized to increase the appropriations for Fiscal Year 2013- 2014 expenditures in an amount not to exceed the amount of increased perfriitrelated revenue. Increased appropriations shall be documented in the financial records and reported to the City Council as part of the on-going financial reporting. 10. When revenue estimates exceed the amount identified in the Budget due to increases in grant revenues, as verified by the Administrative Services Director, the City Manager is authorized to increase the appropriations for Fiscal Year 2013-2014 expenditures in an amount not to exceed the amount of increased grant revenue. Increased appropriations shall be documented in the financial records and reported to the City Council as part of the on-going financial reporting. 11. The City Manager is authorized to make transfers among the various funds designated as Transfers. This shall be consistent with the "Summary Appropriations by Major Fund" as presented in the Preliminary Budget and Financial Plan; and fund transfers are reported as part of the regular financial reports provided to the City Council and public. 12. The City Manager is authorized to increase the appropriations for Fiscal Year 2013-2014 expenditures in an amount not to exceed the amount of funds encumbered or designated by the City Manager as needed for expenses that did not occur prior to year-end but are expected to be expended in Fiscal Year 2013-2014 consistent with the original purpose. This ability to carry-over funding shall not apply to savings from personnel services and shall only occur if the Department Activity total for non-personnel expenditures were less than the amount budgeted for the same. This must also be evaluated on a fund by fund basis. The actual amount of the increased appropriation shall be reported to the City Council, and the City Manager may assign the fund balance in an amount sufficient to account for the increase. 13. The City Manager shall be authorized to adjust the Fiscal Year 2013-2014 appropriations to account for the carryover of unspent capital project appropriations from Fiscal Year 2012-2013. All such adjustments shall be clearly recorded in the City Financial records and shall only be for projects that remain incomplete as of June 30, 2013. 14. The City Manager is authorized to transfer budgeted capital project amounts between line items, provided that the transfer is within the same project and fund, or between capital projects but within the same funding source. Any revisions which alter a project budget by adding a new funding sourc-, -.- - _ _ _ :-= - '- _ - _ _ _ - _-, _re to be approved by the City Council. 15. The total projected appropriations to reserves for all funds are shown in Exhibit A. 16. The Dublin City Council does hereby adopt the Fiscal Year 2013-2014 Strategic Plan Update. PASSED, APPROVED AND ADOPTED this 4th day of June, 2013. AYES: NOES: ABSENT: ATTACHMENT 2 Mayor ATTEST: City Clerk ATTACHMENT 2 EXHIBIT A FISCAL YEAR 2013-2014 SUMMARY OF APPROPRIATIONS A B C Excluding DPIE DPIE Total Cit Council $433 930 - $433 930 • 1 338 970 - 1 338 970 Elections 3,120 - 3 120 Central Services/Human Resources 507,180 - 507,180 Insurance 1,033,290 - 1,033,290 Ci Attome 807,360 - 807,360 Administrative Services 2 274 140 - 2 274 140 Buildi • Mena•ement 999 520 - 999 520 Non De•=rtmental 1 494 810 - 1 494 810 TOTAL-General Government $8 892 320 $0 $8 892 320 ate$ Police Services $16,100,660 - $16,100,660 Fire Services 11,742 590 - 11 742 590 Disaster P =•=redness 168 810 - 168 810 Crossin•Guards 111 890 - 111 890 Animal Control 389,580 - 389,580 Traffic Si•nals&Street Li•htin• 964,160 - 964,160 TOTAL-Public Safe $29 477 890 $0 $29 477 890 Public Works Administration 905 050 905050 Street Maintenance 509 770 - 509 770 Street Swee•in• 125,400 - 125,400 Street Landsca•i • 1,484,630 - 1,484,630 Street Tree Maintenance 166,020 - 166,020 TOTAL-Tran ••rtation $3 190 870 $0 $3190 870 =rill=077 Waste Man•= ent $2 862 420 - $2 862 420 En ironmental P •'rams 384 030 - 384 030 Social Services 286 440 $25,000 311 440 Housi • P ••rams 701 020 - 701 020 TOTAL-Health&Welfare $4 233 910 $25 000 $4 258 910 Communi TV $144 490 - $144 490 Libra Services 696 410 - 696 410 Park Maintenance 2,762,050 - 2,762,050 Herit •_ &Cultural Arts 1,237,870 - 1,237,870 Recreation&Communit Services 4,188,810 - 4,188 810 Parks/Facilities Develo•ment 545,140 - 545,140 TOTAL-Culture&Leisure Services $9 574 770 $0 $9 574 770 Devel••ment Services Plannin. &Buildin. $4,629,830 $4,829,830 E •ineerin• 2,534,830 - 2,534,830 Economic Develo• ent 970,450 - 970,450 TOTAL-C• ' velo• en $8 135 110 $0 $8 135110 5/11111=1:17.7:1111MErr_in 7.:717=1 'iwortiktisionotolasir suDQET General $9,856,440 $9,856,440 Community Improvements 86,130 86,130 Parks 16,602,440 16,602,440 Streets 11,771,900 11,771,900 TOTAL-Capital Improvements $38,316,910 $0 $38,316,910 TOTAL-Internal Service Fund I $1,560,330 I I $1,560,330 TOTAL EXPENDITURES -ALL FUNDS 5103 381 910 $25.000 5103.406.910 APPRCNINOMIONIVWRESOVVIBB General Fund $134,663 $0 $134,663 Other Funds (14,916,660) (14,916,680) TOTAL-APPROPRIATIONS TO RESERVES ($14,781,997) $0 ($14,781,997) TOTAL APPROPRIATIONS 588.599.913 525,000 588.624.913 Exhibit B Approved Appropriations From General Fund Committed And Assigned Fund Balances As presented in the Preliminary Budget and Financial Plan (Fiscal Years 2013-2014 Update) the source of funding includes allocations from reserves. In accordance with adopted policies related to Fund Balance the City Council must authorize the use of certain reserve funds. The following schedule identifies the reserves sources that are approved for use by the City Council as part of the funding sources in the proposed budget. Appropriations from Reserves Fiscal Year 2013-2014 Economic Stability Reserve $0 Assigned For One-Time Initiatives (Operating) $350,000 Open Space Funding $2,000,000 Public Safety Complex $1,688,608 Maintenance Facility $3,765,865 • ATTACHMENT 2