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HomeMy WebLinkAbout4.6 Budget Modifications 1985-86 CITY OF DUBLIN '330 --/o AGENDA STATEMENT CITY COUNCIL MEETING DATE: October 27, 1986 SUBJECT 1985-86 Budget Modifications EXHIBITS ATTACHED Budget Charge Forms RECOMMENDATION Approve budget transfers and additional appropriations . FINANCIAL STATEMENT: See Attached DESCRIPTION The City presently accounts for expenditures and revenues on a modified accrual basis. This means that the City incurs expenses during the fiscal year based on the criteria of delivery of goods or the provision of service within that fiscal year, even if the billing is not received until after the close of the fiscal year. This makes it difficult to anticipate some budget modifications until all of the accrued expenses have been accounted for. The City Manager is authorized to make adjustments within , individual department budgets . However, when an appropriation is required from reserve accounts, the City Council must approve transactions involving reserves, or transfers between two different departmental budgets. For Fiscal Year 1985-86, there were several accounts which require additional budget authorizations . Each budget change is described on the attached forms . Among the significant appropriations are three involving public works activities. The first involves a cost overrun on the Maintenance Supervision account. The level of activity mandated the equivalent of a full-time supervisor. Included in the maintenance activities were significant changes in the Landscape Maintenance accounts . This affected General Fund accounts and activities funded through the Stagecoach Road Assessment District 83-2 . The level of development activity was higher than anticipated creating a cost overrun on the Engineering Professional Services account. It is important to note that a substantial amount of this work is paid for by the developers . Therefore, the amount of revenue collected was also greater than the estimate contained in the adopted budget. The budget appropriations for the San Ramon Road Specific Plan Assessment District will consolidate the entire costs of the bond issurance under a single account. The funds will be provided from the proceeds of the issuance. The incremental closing costs of the Civic Center purchase should have been consolidated with the cost of the land. An additional appropriation for this purpose would be provided from the proceeds of the Certificate of Participation issue. The final area where cost overruns existed were among various capital projects , an explanation of each overrun is contained on the attached forms . It is recommended that the City Council review the Budget Change Forms and authorize the Mayor to execute the Budget transfers and additional appropriations . ---------------------------------------------------------------------------- COPIES TO: ITEM NO. �o� CITY OF DU "BLIN B ;U D G E T C H A N G ,E F O R M FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT TRANSFER 1-1 108 705.22 11,137.00 1-1 103 701.04 760.00 AMENDMENT 1-1 103 705.22 20,000.00 1-1 103 705.05 30,377.00 U S T I FI C A T I ON DURING 1985/86 THE LEGAL SERVICES BUDGET WAS EXCEEDED DUE TO THE FOLLOWING _..._...___..SPECIAL PROJECTS: 1. SPECIAL LEGAL SERVICES RELATED TO THE TRANSFER OF ARROYO VISTA. 2. CONTINUING LITIGATION, WHICH WAS NOT ANTICIPATED. 3. LEGAL REVIEW OF THE ENTIRE MUNICIPAL CODE. 4. INCLUSION OF CITY ATTORNEY IN P.E.R.S. PROGRAM. 5. CITY ATTORNEY REVIEW OF SPECIAL FINANCING ON CIVIC CENTER. - THIS BUDGET CHANGE WILL BALANCE THE ACCOUNT. TEMITIZED COST LEGAL SERVICES RETIREMENT 760.00 PROFESSIONAL SVCS 30,377.00 TOTAL 31,137.00 . ITY DATE TANAGER APPROVAL I T Y DATE OUNCIL APPROVAL CITY OF DUBLIN 4' BUDGET CHANGE FORM FROM TO ' APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT TRANSFER 1=1 104 701.01 7,516.00 1-1 104 705.05 12,250.00 AMENDMENT 1-1 104 701 03 179.00 1-1 104 701 04 560.00 1-1 104 701 05 2,727.00 1-1 104 701 06 10.00 1-1 104 757 152.001 1-1 108 705 22 1,106.00 IUSTIFICAT10N -- ---- THE 1985/86 BUDGET PROJECTED A DECREASE IN THE CONTRACT COMPUTER SERVICES, AS A RESULT OF THE ADDITION OF A FINANCE TECHNICIAN AND A CONTRACT FINANCE DIRECTOR. THE IN-HOUSE RECRUITMENT WAS COMPLETED LATER THAN ANTICIPATED, REQUIRING CONTINUED USE OF CONTRACT COMPUTER SERVICES. THE CITY ALSO PROCEEDED WITH COMPLEX FINANCIAL TRANSACTIONS (COP) REQUIRING MORE CONTRACT FINANCE DIRECTOR TIME THAN ANTICIPATED. THE CITY ALSO UNDERTOOK A CONTRACT WITH L.A.V.T.A. TO PROVIDE ACCOUNTING SERVICES. TEMITIZED COST FINANCE DEPT. PROFESSIONAL SVCS 12,250.00 T O T A L 12,250.00 - .. �_....._.... ---- --. . .._.. D A T E 1ANAGER APPROVAL � ITY ` D A T E OUNCIL APPROVAL CITY OF DUBLIN BUDGET CHANGE FORM FROM TO APPROPRIATION ACCOUNT A 0 UNN T ACCOUNT ?.MOUNT TRANSFER 0 AMENDMENT 1-1 6,600.00 1-1 205 712.01 6,600.00 JUSTIFICATION e1S � con�c Selvj\cues are s. Fur �� i`f+o�.e o, V;reeioc iM�le�ee�Te� a� C �tn -fie ossej 4, e-)c f e^s es. +o 4 P- +w o loe. m,,Je- To Tie. �ev��� ✓�O �.�rQcJ Scrv%ceS ��c�qp . �lpp�� f�oa� co—Zo`,r.eJ � �Fv� ca 1 lr :r- (- �.,..d ITEMITIZED COST TRAFFIC SIGNALS & SAFETY LIGHTING CONTRACT SERVICES 6,600.00 T O T A L 6,600.00 D I T Y AANAGER APPROVAL DATE ' I T Y � OUNCIL APPROVAL DATE CITY OF DUBLIN` B ; U D. G E T C- H A N G E F O R M FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT 3TRANSFER 1-1 303 701.01 1,891.00, 1-1 303 712. 17 11,688.00 3 AMENDMENT 1-1 303 701.04 161.00 1-1 301701.06 2.00 1-1 303 701.05 2,377.00 1-1 303 705.12 601.00 1-1 303 705. 16 100.00 1-1 303 757 106.00 1-1 108 705.22 1�61�0.00 1-1 430 USTIFICAT10N THE WORK EFFORT REQUIRED BY THE CONTRACT MAINTENANCE SUPT. WAS GREATER THAN WAS ESTIMATED IN THE-BUDGET. IN PART THIS WAS CAUSED BY SIGNIFICANT TIME EXPENDED ON STORM DAMAGE & CLEAN UP, FIRE BREAK WORK, CATEPILLAR INFESTATION, AND OTHER SPECIAL PROJECTS. TEMITIZED COST PUBLIC WORKS CONTRACT SVCS 11,688.00 WORKERS COMP 2.00 TOTAL 11,690.00 ; ITY - -- - - - - DATE IANACER APPROVAL I T Y DATE OUNCIL APPROVAL - CITY OF DUBLIN BUDGET CHANGE FORM FROM TO APPROPRIATION ACCOUNT AIN11OUNT ACCOUNT AMOUNT TRANSFER 1-1 305 705.21 3,759.00 O ALMENDMENT 1-1 305 712.02 344.00 1-1 305- 712. 15 24,948.00 1-1 305 757 159.00 1-1 am q-30 20,686.00 JUSTIFICATION THE EXPENSES FOR LANDSCAPE MAINTENANCE WERE MORE THAN ESTIMATED IN THE 1985/86 BUDGET DUE TO--EXTENSIVE FIRE BREAKS REQUIRED ALONG SAN RAMON ROAD, VANDALISM TO LANDSCAPING ALOP&MAJOR ARTERIALS, AND A LARGER THAN ESTIMATED WORK EFFORT TO MAINTAIN NEWLY INSTALLED LANDSCAPING. ITEMITIZED COST STREET LANDSCAPING CONTRACT SVCS PUBLIC WK 24,948.00 T O T A L 24,948.00 CITY 4ANAGER APPROVAL DATE : ITY DATE � OUNCIL APPROVAL CITY OF DUBLIN BUDGET CHANGE FORM FROM TO APPROPRIATION ACCOUNT AA;OUNT ACCOUNT AMOUNT E3 TRANSFER 1-1 430 76,627.00 1-1 903 705.05 76,627.0 A,�IENDMENT JUSTIFICATION THE LEVEL OF PRIVATE DEVELOPMENT ACTIVITY WAS HIGHER THAN ANTICIPATED IN THE PRELIMINARY BUDGET. AS A RESULT ENGINEERING & PLAN CHECKING COSTS WERE HIGHER THAN ESTIMATED. THE CITY ALSO RECEIVED MORE REVENUE FOR THE ACTIVITY THAN WAS PROJECTED IN THE BUDGET DOCUMENT. ITEMITIZED COST ENGINEERING DEPT PROFESSIONAL SVCS 76,627.00 T O T A L 76,627.00 CITY AANAGER APPROVAL DATE CITY OUNCIL APPROVAL DATE CITY OF DUBLIN BUDGET CHANGE FORM FROM TO APPROPRIATION ACCOUNT AMMOUNT ACCOUNT AMOUNT D TRANSFER 2-19 M 430 20,781.00 2-19 305 705.21 1, 177.00 0 AMENDMENT 2-19 305 712. 15 19,604.00 JUSTIFICATION 1985/86 REPRESENTED THE FIRST FULL YEAR IN WHICH THE CITY HAD EXPENSES FOR THE OPERATION OF THE STAGECOACH ROAD ASSESSMENT DISTRICT. THE EXPENSE FOR UTILITIES WERE GREATER THAN ORIGINALLY ESTIMATED. THE FIRE DEPARTMENT REQUIRED EXTENSIVE FIRE PREVENTION WEED REMOVAL ON CUT SLOPES AND THE 90 ACRE OPEN SPACE AREA. SUFFICIENT RESERVES ARE AVAILABLE TO FUND THESE ACTIVITIES. ITEMITIZED COST LANDSCAPE DISTRICT 83-2 SERVICE & SUPPLIES - UTILITIES 1,177.00 CONTRACT SVCS- PUBLIC WORKS 19,604.00 TOTAL 20,781.00 :. ITY _ DATE AANAGER APPROVAL : ITY � OUNCIL APPROVAL DATE CITY OF DUBLIN BUDGET C" HANGS FORM FROM TO r APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT TRANSFER 5-20 430 22, 124.00 5-20 736.01 22, 124.00 AMENDMENT U8TIFICATION THE BUDGET FOR THE SAN RAMON RD SPECIFIC PLAN INCLUDED THE $15,729.00 FOR THE COST OF A TRANSFER AGENT ON THE ISSUE. THE OTHER COSTS OF ISSUE BOND COUNCIL, PRINTING OF OFFICIAL STATEMENT, AND PRINTING OF BONDS WERE NOT REFLECTED. THIS WILL CONSOLIDATE ALL OF THESE COSTS UNDER A SINGLE BUDGET ACCOUNT AND PROVIDE FUNDING FROM THE PROCEEDS. TEMITIZED COST SAN RAMON RD SPECIFIC PLN OTHER COSTS OF ISSUE 22,124.00 TOTAL 22, 124.00 . ITY DATE +MANAGER APPROVAL CITY DATE : OUNCIL APPROVAL- . - CITY OF - DUBLIN BUDGET CHANGE FORM FROM TO r APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT TRANSFER 7-23 430 22,677.00 7-23 751 22,677.00 3 AMENDMENT US TIFICATION ......- _._-.._._ . THE PURCHASE OF THE CIVIC CENTER PROPERTY ALSO REQUIRED EXPENSES RELATED. TO: TITLE INSURANCE, APPRAISAL, BOUNDARY SURVEY, AND REAL ESTATE BROKER. THESE COSTS SHOULD HAVE BEEN BUDGETED WITH THE COST OF THE LAND. A BUDGET TRANSFER WILL REFLECT THE TOTAL COST OF LAND PURCHASE INCLUDING THE SPECIAL SERVICES. TEMITIZED COST PUBLIC FACILITIES FUND LAND 22,677.00 TOTAL 22,677.00 CITY DATE AANAGER APPROVAL : ITY DATE : OUNCIL APPROVAL- CITY OF DUBLIN BUDGET C- HANGE FORM .......... - -- . . - --- - ---- ------ FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT 3 TRANSFER 3 AMENDMENT 3-25 430 3,595.00 3-25 705.05 3,595.00 U S TI F C A T 10 N DURING THE CONSTRUCTION ADDITIONAL LOCATIONS WERE FOUND WHICH ----- --- REQUIRED REPAIR. THE UNIT PRICE WAS FAVORABLE AND THE REPAIRS NEEDED TO BE MADE TO LIMIT THE CITY'S LIABILITY. TEMITIZED COST DEFECTIVE SIDEWALK REPAIR PROFESSIONAL SVCS 3,595.00 T O T A L 3,595.00 : ITY DATE 1ANAGER APPROVAL I T Y DATE OUNCIL APPROVAL _ CITY OF DU -BLIN. BUDGET C- HA_ NGE FORM - gs_ -7z FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT J TRANSFER 3 AMENDMENT 3-4 430 46.0 3-4 '705.05 46.00 USTIFICATION THE COST FOR DEVELOPING INTERSECTION DIAGRAMS AS THE LAST PHASE OF THE CITY BASE MAP PROJECT EXCEEDED THE BUDGET BY A MINIMAL AMOUNT. SUFFICIENT FUNDS ARE AVAILABLE IN RESERVES. TEMITIZED COST CITY BASE MAPS PROFESSIONAL SERVICES 46.00 TOTAL 46.00 CITY . DATE MANAGER APPROVAL : ITY DATE : OUNCIL APPROVAL . CITY OF DU -BLIN� r B - U D. G E T C-H A N G E FORM FROM TO JAPPROPRIATION ACCOUNT .AMOUNT ACCOUNT AMOUNT 3 TRANSFER A�IENDMENT 3-41 430 1,711.00 3-41 755 1,711.00 USTIFICATION DURING CONSTRUCTION CHANGES WERE REQUIRED TO ACCOMODATE THE FUTURE RIGHT OF WAY. ALSO, THERE WAS A CONFLICT WITH UTILITY LOCATIONS, WHICH REQUIRED ADDITIONAL ENGINEERING SERVICES. PRIOR TO COMPLETION OF THE PROJECT, A PEDESTRIAN POLE WAS DAMAGED IN A HIT AND RUN ACCIDENT. THE TRANSFER WILL BALANCE THESE COSTS. TEMITIZED COST TRAFFIC SIGNAL @ DUBLIN/CLARK IMPROVEMENTS OTHER THAN BLDG. 1,711.00 TOTAL 1,711.00 ITY DATE ANAGER APPROVAL I T Y DATE OUNCIL APPROVAL - CITY OF DUBLIN; - r , B;UD. GET CHANGE FORM FROM TO - APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT 3 TRANSFER 3 AMENDMENT 3-48 430 161.00 3-48 705.05 161.00 USTIFICATION THE CITY UNDERTOOK A STUDY JOINTLY WITH THE CITY OF SAN RAMON. THE TOTAL COSTS EXCEEDED THE ESTIMATED AMOUNT BY A MINIMAL AMOUNT. TEMITIZED COST DUBLIN SAN RAMON FIRE SVC STUDY PROFESSIONAL SVCS 161.00 TOTAL 161.00 ; ITY DATE 1ANAGER APPROVAL I T Y DATE OUNCIL APPROVAL. CITY OF DU -BLIN B ;UD. GET CHANGE FORM FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT 3 TRANSFER 3AMENDMENT 3-51 430 1,039.00 3-51 705.05 1,039.00 US TIFICAT10N THE TOTAL PROJECT COST WAS EXCEEDED DUE TO THE COST OF INSTALLING LANDSCAPING�WAS DONE ON A TIME & MATERIAL BASIS, WHICH WAS GREATER THAN ESTIMATED, AND SOME CHANGES WERE MADE TO THE GRADING TO OBTAIN APPROPRIATE DRAINAGE. A TRANSFER FROM RESERVES WILL BALANCE THE ACCT. TEMITIZED COST CITY STORAGE YARD PROFESSIONAL SVCS 1,039.00 TOTAL TY _ DATE TANAGER APPROVAL : TTY DATE OUNCIL APPROVAL - ' - - CITY OF DUBLIN BUDGET CHANGE FORM 7 FROM TO APPROPRIATION ACCOUNT AMOUNT ACCOUNT AMOUNT TRANSFER AMENDMENT 3-44 430 19,727.00 3-44 755 19,727.00 A- U STIFICAT10N THE IMPROVEMENT OF VILLAGE PARKWAY MEDIANS INCLUDED THE INSTALLATION OF STREET LIGHTS AND THE CONDUIT FOR A FUTURE TRAFFIC SIGNAL INTER- CONNECT. THE COSTS ASSOCIATED WITH THE INTERCONNECT PROJECT WERE _ A PROPORTIONATE COST OF THE TRENCHING WORK AND THE COST OF THE CONDUIT. ALTHOUGH $20,000 WAS INCLUDED IN THE 85/86 CIP FOR THE INTERCONNECT PROJECT, A TRANSFER WAS NOT MADE FROM THAT BUDGET ACCOUNT TO THIS PROJECT AT THE TIME OF THE AWARD OF THE BID. THE ADDITIONAL BUDGET APPROPRIATION WILL BALANCE THE EXPENDITURE. TEMITIZED COST MEDIAN LANDSCAPING- VLLG PKWY TO KIMBALL IMPROVEMENTS OTHER THAN BLDG 19,727.00 TOTAL -F : ITY DATE TANAGER APPROVAL I T Y DATE OUNCIL APPROVAL