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HomeMy WebLinkAbout4.7 Budget Adjustments STAFF REPORT CITY CLERK File #330-20 CITY COUNCIL DATE:April 15, 2014 TO: Honorable Mayor and City Councilmembers FROM: Christopher L. Foss, Acting City Manager SUBJECT: Fiscal Year 2013-14 Budget Adjustments Prepared by Colleen Tribby, Administrative Services Director EXECUTIVE SUMMARY: The City Council will consider adoption of a budget change form, authorizing various budget adjustments for non-General Fund revenues, as well as expenditures for Fiscal Year 2013-14 to align with actual activity. FINANCIAL IMPACT: Approval of the attached budget change form will amend various FY 2013-14 budgets in non- General Fund programs. Changes include a $3.2 million increase to revenue budgets in Traffic Impact Fees Funds and Special Revenue Funds, an increase to the final project budget for the Public Safety Complex, and some cleanup adjustments in other Capital Improvement Program projects. RECOMMENDATION: Resolution Staff recommends that the City Council adopt a amending the City of Dublin’s FY 2013-14 Budget. Submitted By Reviewed By Administrative Services Director Acting Assistant City Manager DESCRIPTION: The proposed budget adjustments bring the current year amended budget in line with actual revenues and expenditures, when there are large changes to projections or when routine “clean up” items are necessary. Specifically, this adjustment focuses primarily on non-General Fund ITEM NO. ___4.7______ Page 1 of 2 revenues and adjustments to expenditures. It does not provide an update to any fund summaries or to projected fund balances. rd The next update to projected General Fund year-end results will be provided with the 3 Quarter Financial Review, which will be presented to the City Council in May. Items Needing City Council Approval (Budget Change Form Attached): Budget adjustments, Non-General Fund: 1. The following adjustments are related to accelerated development activity in the latter half of the fiscal year: a. Increase Developer Contribution Revenue in the East Dublin Traffic Impact Fee Funds: $1,003,950 b. Increase Developer Contribution Revenue in the Public Art Fund: $500,835 c. Increase Developer Contribution Revenue in the Affordable Housing Fund: $1,712,250 Additional actions needed: d. Appropriate $426 in the Storm Water Funds to cover DSRSD’s new storm interceptor cleaning fee. e. Decrease the Dougherty Road Improvement Project budget by $309,607 (Project st0911). This portion of the project will not be funded using the Mitigation Contributions Fund, but instead will use the Dougherty Valley Traffic Impact Fee Fund next fiscal year. The budget for the mitigation funding will be reduced in the current year, and will be increased again pending approval of the Capital Improvement Program in May 2014. f. Decrease the West Dublin BART – Golden Gate Drive Improvements Project budget by $24,300 (Project st1111). The portion of the project that was funded by Highway Safety Traffic Reduction Bond Funds has already been completed, and the grant period has expired. g. Increase the Public Safety Complex Project budget by $138,159 (Project gi0712) to cover final project costs. There are potential expense offsets totaling $104,850 that include some reimbursements from the Alameda County Fire Department and a credit from PG&E, but the final amount has not yet been determined. With the approval of this budget change, the City can process the final vendor invoices against the project. NOTICING REQUIREMENTS/PUBLIC OUTREACH: None. ATTACHMENTS: 1. Resolution Amending the City of Dublin's FY 2013-14 Budget 2. Budget Change Form Page 2 of 2 RESOLUTION NO. xx - 14 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN * * * * * * * * * AMENDING THE CITY OF DUBLIN’S FISCAL YEAR 2013-14 BUDGET 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 WHEREAS , the following budget items need City Council approval: 1. Increase Developer Contribution Revenue in the East Dublin Traffic Impact Fee Funds: $1,003,950 2. Increase Developer Contribution Revenue in the Public Art Fund: $500,835 3. Increase Developer Contribution Revenue in the Affordable Housing Fund: $1,712,250 4. Increase Storm Water Funds budget: $426 5. Decrease the Dougherty Road Improvement Project budget: $309,607 (Project st0911) 6. Decrease the West Dublin BART – Golden Gate Drive Improvements Project: $24,300 (Project st1111) 7. Increase the Public Safety Complex Project budget: $138,159 (Project gi0712) NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby amend the Adopted Budget and Financial Plan for Fiscal Year 2013-14 to account for the items listed in this resolution. th PASSED, APPROVED AND ADOPTED this 15 day of April, 2014, by the following vote: AYES : NOES : ABSENT : ABSTAIN : ______________________________________ Mayor ATTEST : _______________________________________ City Clerk ATTACHMENT 1 ATTACHMENT 2 CITY OF DUBLIN BUDGET CHANGE FORM FY 2013-14 Budget Change Reference #: City Council's Approval Required From Un-Appropriated Reserves XTransfer btwn FundsX Other From Designated Reserves Budget Change DescriptionAccountAmount Revenue Changes: EDTIF Category 1 - Developer Contribution (1)4301.0000.49161$844,800 EDTIF Category 2 - Developer Contribution (1)4302.0000.49161$159,150 Public Art Fund - Developer Contribution (2)2801.0000.49161$500,835 Affordable Housing Fund - Developer Contribution (2)2901.0000.49161$1,712,250 Expenditure Changes: Dublin/Dougherty Storm Water Fund - Drainage Maint (3)2323.3201.64076$213 Village Pkwy Storm Water Fund - Drainage Maintenance (3)2324.3201.64076$213 CIP Project Changes: Public Safety Complex (4)gi0712.9400,9402$138,159 Transfer out to Project Fund1001.9301.89101$138,159 Transfer in from Fund 10013300.9301.49999$138,159 Dougherty Rd Improvements - Sierra Ln to North City Limit (Mitigation Funds) (5)st0911.9200.9201($309,607) Transfer out to Project Fund4309.9601.89101($309,607) Transfer in from Fund 43093600.9601.49999($309,607) West Dublin BART - Golden Gate Dr Improvements (6)st1111.9400.9401($24,300) Transfer out to Project Fund2210.9601.89101($24,300) Transfer in from Fund 22103600.9601.49999($24,300) NOTES 1) Increased revenue due to advancement of development projects timeline. 2) One-time developer contribution to Public Art Fund and Affordable Housing Fund. 3) DSRSD charge for storm interceptor cleaning. 4) Increased project budget to cover final vendor invoices. No reimbursements/credits are included at this point. 5) This portion of the project budget will be replaced with funding from the Dougherty Valley TIF (Fund 4305), as part of the FY 2014- 15 CIP budget proposal. This budget change will reduce the budget in FY 2013-14; it will be increased again July 1, pending the approval of the CIP. 6) The Highway Safety Traffic Reduction Bond Funds have already been expended and the grant period ended in FY 12-13. 4/15/2014 As Presented at the City Council Meeting **********Finance Use Only********** Posted By: Date: C:\Users\agenda\Desktop\4.7 attch 2 4.7 attch 2