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HomeMy WebLinkAbout4.4 Financial Report 11-30-1988 CITY OF DUBLIN AGENDA STATEMENT MEETING DATE: December 12, 1988 SUBJECT :Financial Statements for November EXHIBIT :Balance Sheets and Income Statements RECOMMENDATION �` Accept and approve the Financial Statements for November. FINANCIAL STATEMENTS :See attached reports DESCRIPTION :The City' s Financial Statements for the month of November 1988 are attached for your review. The two graphs show the cumulative affects of the revenues and the expenditures in the City' s General Fund. The balance sheets for the fund type are on the first two pages following the graphs. The last seven pages are the Income versus Revenue Statements for the following fund types : 1 . General Funds( 2 pages) , 2 . Special Revenue Funds, 3 . Special Assessment Funds, 4 . Internal Service Fund, 5 . Enterprise Funds, and 6 . Capital Improvement Funds. The balance sheets will reflect a equal amounts in the City' s Assets when compared to the Liabilities+Fund balances for each fund type. The Income versus Expenditures statements will reflect the relationship between the City' s revenues and expenditures in each fund type. i ® J 1� CITY OF DUBLIN' S FINANCIAL STATEMENTS FOR THE MONTH OF NOVEMBER 1988 Prepared by the Finance Department CITY' OF DUBLIN General Funds Expenditures Millions ........... ...... ..I............................................................................I................................ 14 ..................................................................................... ............................. ........... 12 j �a. ............... .................. ............................................................. ................................. ...................................................................................................................... 10 - 8 .... .. ........ ....................................................................... ..................................... ........... 6 .. ................................... ........................ ............ . 4 acutal expenditures 2 0 /budget - Jul Aug Sep Oct Nov P.S.Molina 12-06-88 CITY OF DUBLIN General Funds Revenues Millions .......................................................... ..................................................................................... 12 .................. ............. 10 — ..... ....... .............................. ................................... ......................................... .................. . ................... ...... ........................... ....................................... ....................... ...................... ..................................................................... ............................. ........ 4 actual receipts 2 — 0 budget - Jul Aug Sep Oct Nov P.S.Molina 12-06-88 GL102 CITY OF DUBLIN PAGE 1 12/07/88 BALANCE SHEET 12.00.20 FOR THE PERIOD 7/88 THROUGH 11/88 GENERAL SPECIAL SPECIAL CAPITAL ENTERPRISE T 0 T A L S REVENUE REVENUE ASSESSMENT IMPROVEMENT FUNDS --- MEMORANDUM ONLY --- FUNDS FUNDS FUNDS FUNDS CURRENT JUNE 30, 1988 ASSETS CASH 2982105.10- 2959136.60 468933.90 3002988.29- 1146278.96 1410743.93- 282725.01 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST 13098623.73 6869667.53 19968291.26 17526745.26 RECEIVABLES:TAXES ACCOUNTS (NET) 383370.15- 3190.05- 12264.48- 3228.44- 402053.12- 289.58- INTEREST ASSESSTV.NTS 575971.43 575971.43 701624.04 RENTS NOTES DUE FROM OTHERS 510166.10 460497.75 2093692.56 3064356.41 3047256.41 INVENTORY AT COST PREPAID ITEMS 4356.16- 4356.16- 2717.00- FIXED ASSETS 8132437.68 8132437.68 8132437.68 AMOUNTS TO BE PROVIDED TOTAL ASSETS 10238958.42 3419634.35 1041715.28 921560.21- 16145155.73 29923903.57 29687781.82 LIAB, FND BAL, REM EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT 448846.71- 448846.71- DEPOSITS OTHERS 999.50 2200.00 3125.00- 74.50 125512.64- PAYABLES:ACCOUNTS 343948.89 37797.12 8858.99 155485.49 16694889.19- 16148798.70- 3164.35- INTEREST PAYROLL 15125.89 15125.89 35227.91- DUE TO OTHERS 4509.84 484758.00- 1500.00- 2112038.95- 2593787.11- 2558752.24- DEBT INSTRUMENTS PAYABLE 857869.00- 857869.00- 12652869.00- TOTAL LIABILTIES 84262.59- 444760.88- 853635.01- 1956553.46- 16694889.19- 20034101.13- 15375526.14- FUND BALANCES 10154695.83- 2974873.47- 1880880.27- 2878113.67 549733.46 9889802.44- 14312255.68- CONTRIBUTIONS INVESTMENTS IN FIXED ASSETS RETAINED EARNINGS TOTAL FUND EQUITY 10154695.83- 2974873.47- 188080.27- 2878113.67 549733.46 9889802.44- 14312255.68- TOTAL LIAB,FND BAL, RETD EARNS 10238958.42- 3419634.35- 10-11715.28- 921560.21 16145155.73- 29923903.57- 29687731.82- GL102 CITY OF DUBLIN PAGE 1 12/07/88 BALANCE SHEET 12.03.32 FOR THE PERIOD 7/88 THROUGH 11/88 INTERNAL TRUST/AGENCY FIXED ASSETS T O T A L S SERVICE FUND GROUP OF --- MEMORANDUM ONLY --- FUND ACCOUNTS CURRENT JUNE 30, 1988 ASSETS CASH 61965.19 109409.43 171374.62 261736.44 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 8616.00 8616.00 8616.00 FIXED ASSETS 146686.81 143910.63 290597.44 290597.44 AMOUNTS TO BE PROVIDED SAL ASSETS 217268.00 109409.43 143910.63 470588.06 560949.88 LIAB, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS 101978.75- 101978.75- 190575.00- PAYABLES:A000UNTS 2681.48 2681.48 INTEREST PAYROLL DUE TO OTHERS 63309.00- 63309.00- 63309.00- DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES 60627.52- 101978.75- 162606.27- 253884.00- FUND BALANCE 156640.48- 7430.68- 164071.16- 163155.25- CONTRIBUTIONS INVESTMENTS IN FIXED ASSETS 143910.63- 143910.63- 143910.63- RETAINED EARNINGS TOTAL FUND EQUITY 156640.48- 7430.68- 143910.63- 307981.79- 307065.88- TOTAL LIAB,FND BAL, RETD EARNS 217268.00- 109409.43- 143910.63- 470588.06- 560949.88- GLI04 THE CITY OF DUBLIN 51A'ftnWJ' ainminv - - 12/07/88 °EVE}IUFS VERSUS EXPENDITURE FOR THE PERIOD 7/88 THROUGH 11/88 GENERAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* PROPERTY TAXES 2741700.00- 98222.42- 3.6 2643477..58- SALES TAX 5164000.00- 1761338.15- 34.1 3402661.85- REAL PROPERTY TRANSFERS 92140.00- 38007.77- 41.3 54132.23- TRANSIENT OCCUPANCY TAX 100000.00- 58784.94- 58.8 41215.06- FRANCHISE TAXES 301850.00- 30818.74- 10.2 271031.26- LICENSES & PERMITS 355250.00- 67527.83- 19.0 287722.17- PINES & FORFEITURES 20000.00- 7080.15- 35.4 12919.85- USFS OF MONEY AND PROPERTY 747500.00- 462455.09- 61.9 285044.91- INTERNGOVERNMENTAL FROM STATE 790600.00- 405280.17- 51.3 385319.83- CHARGES FOR SERVICES 810300.00- 193411.60- 23.9 616888.40- OTHER SOURCES OF REVENUE 4000.00- 2226.39- 55.7 1773.61- TOTAL REVENUE 11127340.00- 3125153.25- 28.1 8002186.75- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: LION-DEPARTMENTAL 617195.00 118.00 617077.00 CITY COUNCIL 83490.00 33157.71 39.7 50332.29 CITY MANAGER 350335.00 131022.96 37.4 219312.04 CITY ATTORNEY 118700.00 33147.64 27.9 85552.36 FINANCE DEPARTMENT 159280.00 50511.99 31.7 108768.01 BUILDING MANAGEMENT 1380150.00 66343.64 4.8 1313806.36 INSURANCE COST CENTER 213125.00 159949.01 75.0 53175.99 ELECTIONS COST CENTER 2650.00 315.44 11.9 2334.56 ACTIVITY TOTAL 2924925.00 474566.39 16.2 2450358.61 PUBLIC SAFETY: POLICE 1891910.00 282119.94 14.9 1609790.06 CROSSING GUARDS COST 1 •00 •00 '00 ANIMAL. CONTROL 43000.00 .00 43000.00 TRAFFIC SIGNALS .00 .00 •00 DISASTER PREAPREDNESS 17300.00 1191.51 6.9 16108.49 FIRE SERVICES OF THE JPA 1864904.00 1137881.50 61.0 727022.50 ACTIVITY TOTAL 3817114.00 1421192.95 37.2 2395921.05 TRANSPORTATION: PUBLIC WORKS 198300.00 62902.76 31.7 135397.24 STREET MAINTENANCE 42100.00 5712.05 13.6 36387.95 STREET SWEEPING 52800.00 13330.13 25.2 39469.87 STREET TREE MAINTENANCE 80600.00 15354.96 19.1 65245.04 STREET LANDSCAPE MAINTENANCE 158560.00 49462.61 31.2 109097.39 PARATRANSIT SERVICES 2000.00 .00 2000.00 ACTIVITY TOTAL 534360.00 146762.51 27.5 387597.49 HEALTH & WELFARE: VECTOR CONTROL '0500.00 5179.08 25.3 15320.92 ACTIVITY TOTAL 20 500.00 5179.08 25.3 15320.92 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 110315.00 71578.00 25.0 82737.00 PARK MAINTENANCE 368600.00 126813.41 34.4 241.186.59 COMMUNITY CABLE TV 28500.00 .00 28500.00 RECREATION ADMINISTRATION 119603.00 41482.69 34.7 78120.31 G1,104 THE CITY OF DUBLIN STATEMENT SHOWING t 17./07/88 -"QIUES VERSUS EXPENDITURE FOR THE PERIOD 7/88 THROUGH 11/88 GENERAL REVENUE FUNDS CURREJPI' PERIOD BUDGET ACTUAL PERCENT VARIANCE PLAYGROUNDS 60148.00 21609.69 35.9 38538.31 SHANNON CENTER 60823.00 21299.59 35.0 39523.41 - PRESCHOOL 32.108.00 10407.92 31.8 22300.08 TEENS PROGRAM 16398.00 3532.51 21.5 12865.49 FIELD SCHEDULING 3668.00 914.07 24.9 2753.93 SPECIAL EVENTS 28532.00 6809.83 23.9 21722.17 SEIIIOR CENTER 69580.00 16913.33 24.3 52666.67 RECREATION I11STRUCTION 49787.00 18561.59 37.3 31225.41 AQUATICS 104543.00 39688.47 38.0 64854.53 ACTIVITY TOTAL 1053205.00 335611.10 31.9 717593.90 COMMUNITY DEVELOPMENT.': PLANNING 739010.00 161001.42 21.8 578008.58 BUILDING SAFETY 334385.00 100827.62 30.2 233557.38 ENGINF.ERiIJG 301500.00 83270.56 27.6 218229.44 ACTIVITY TOTAL 13.74895.00 345099.60 25.1 1029795.40 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 63000.00 22556.19 35.8 40443.81 COMMUNITY IMPROVEMENTS 625590.00 247480.62 39.6 378109.38 PARKS 522350.63 166964.10 32.0 355386.53 STREET CONSTRUCTION/IMPROV?T 1177058.15 303383.24 25.8 873674.91 ACTIVITY TOTAL 2387998.78 740384.15 31.0 1647614.63 T 0 T A I. EXPENDITURES 12112997.78 3468795.78 28.6 8644202.00 EXCESS <REVENUFJEXPENDITURES 985651.78 343641.73 34.9 642016.05 TRANSFERS OUT TO OTHER FUNDS .00 1622811.00 1622811.00- EXCESS <REVENUE> EXPENDITURE 985657.78 1966452.73 199.5 980794.95- G(,►(q THE CITY OF DUBLIN STATEMEIIT SRMINU ' 12/07/88 "-"ENUF.S VERSUS EXPENDITURE FOR THE PERIOD 7/88 THROUGH 11/88 SPECIAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE SALES TAX 81,000.00- 37391.0)- 45.0 45609.00- FINES & FORFEITURES 85WJ.00- 45675.45- 53.7 39324.55- USES OF HONEY AND PROPERTY 40000.00- .00 40000.00- INTERNGY)VERNMENTAL FROM STATE 364600.00- 317337.78- 87.0 47262.22- INTERGOVERNMENTAL FROM FEDERAL 1191100.00- 180135.01- 15.1 1010964.99- CHARGES FOR SERVICES .00 3250.00- 3250.00 OTHER SOURCES OF REVENUE 288000.00- 987.85- .3 287012.15- TOM. REVENUE 2051700.00- 584777.09- 28.5 1466922.91- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .()0 .00 PUBLIC SAFETY: POLICE 11550.00 1622.86 14.1 9927.14 CR()SSING GUARDS COST 22950.00 .00 22950.00 TRAFFIC SIGNALS 78100.00 '13268.80 29.8 54831.20 ACTIVITY TOTAL 112600.00 24891.66 22.1 87708.34 TRANSPORTATION: STREET MAINTENANCE 469700.00 120002.57 25.5 349697.43 PARATRANSIT SERVICES .UO .00 .00 ACTIVITY TOTAL 469700.00 120002.57 25.5 349697.43 HEALTH & WELFARE: CULTURE. & LEISURE SERVICES: COVIIIINITY DEVELOPMENT: F.1IGINEERING 500(1.00 2000.00 40.0 3000.00 ACTIVITY TOTAL 5000.00 2000.00 40.0 3000.00 CAPITAL IMPROVEMENT PROJECTS: COHFMIITY IMPROVEMENTS 101100.00 93862.68 92.8 7237.32 PARKS 384200.00 530.20 .1 383669.80 STREET CONSTRUCTION/IMJ?ROVFPT, 1254300.00 316221.08 30.0 878078.92 ACTIVITY TOTAL 1739600.00 470613.96 27.1 1268986.04 T 0 T A I. EXPENDITURES 2326900.00 617508.19 26.5 1709391.81 EXCESS <REVENUE>EXPENDITUR E 275200.00 32731.10 11.9 242468.90 EXCESS <REVENU© EXPENDITURE 275200.00 32731.10 11.9 242468.90 G1,104 THE CITY OF bUBLIN STATEMENT SHOWING 12/07/88 'BNUFS VERSUS EXPENDITURE FOR THE PERIOD 7/88 TTIROUGH 11/88 SPECIAL ASSESSMENT FUNDS CURRENT PERIOD BUIY3F,T ACTUAL PERCENT VARIANCE I f ********REVEITUES******* SPECIAL BEITEFITS ASSESSMENTS 363140.00- 9.26 363149.26- ' USES OF MONEY AMU PROPERTY 39200.00- .00 39200.00- , OTIIER SOURCES OF REVENUE 5000.00- .00 5000.00- TOTAL REVENUE.. 407340.00- 9.26 407349.26- i *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPAR'T'MENTAL 117638.00 87106.25 74.0 30531.75 j ACTIVITY TOTAL 117638.00 87106.25 74.0 30531.75 PUBLIC SAFETY: TRFC SIGS/STREET LIGHTING 144 500.00 43019.80 29.8 101480.20 ACTIVITY TOTAL 144500.00 43019.80 29.8 101480.20 TRANSPORTATION: STREET TREE MAINTENANCE 10300.00 30.96 .3 10269.04 STREET LANDSCAPE MAINTENANCE 64250.00 14213.60 22.1 50036.40 ACTIVITY TOTAL 74550.00 14244.56 19.1 60305.44 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: PARR MAINTENANCE 13600.00 5342.87 39.3 8257.13 ACTIVITY TOTAL 13600.00 5342.87 39.3 8257.13 COMMUNITY DEVELOPMENT: ENGINEERING 13500.00 8381.65 62.1 5118.35 ACTIVITY TOTAL 13500.00 8381.65 62.1 5118.35 CAPITAL IMPROVEMENT PROJECTS: T 0 T A L EXPENDITURES 363788.00 158095.13 43.5 205692.87 EXCESS<REVENTIE>EXPENDITURE 43552.00- 158104.39 363.0- 201656.39- EXCESS <REVENUE> EXPENDITURE 43552.00- 158104.39 363.0- 201656.39- G1,104 THE CITY Ur.. OU131,I11 :)rATLmrrrr buuwulu 12/07/88 71JUE5 VERSUS EXPENDITURE ' FOR THE PERIOD 7/88 TllROUGH 11/88 INTERNAL SERVICE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USFS OF HONEY AND PROPERTY 1440.00- .00 1440.00- CHARGES FOR SERVICES 130060.00- .00 1'0060.00- TOTAL, REVENUE 131500.00- .00 131500.00- *******EXPENDITURES******* GENERAL GOVERMENT ACTIVITIES: NON-DEPARTME11TAL 116050.00 12711.98 11.0 103338.02 ACTIVITY TOTAL 116050.00 12711.98 11.0 103338.02 PUBLIC SAFETY: TP.A1tSPORTATION: HEALTH & WELFARE.: CULTURE & LEISURE SERVICES: MMUNITY DEVELOPKENP: CAPITAL IIiPROVEHENP PROJECTS: T O T A L EXPENDITURES 116050.00 12711.98 11.0 103338.02 EXCFSS<REVEHUEMPENDITURE 15450.00- 12711.98 82.3- 28161.98- EXCESS <REVENUE> EXPENDITURE 15450.00- 12711.98 82.3- 28161.98- Gil I(A fF1L C17r ur lmoul(/ Olnluu.nt 12/07/88 -VENUES VERSUS EXPENDITURE • FOR THE PERIOD 7/88 THROUGH 11/88 ENTERPRISE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USES OF MONEY AND PROPERTY 1.405183.00- 48091.55- 3.4 1357091.45- TOTAL REVENUE 1405183.00- 48091.55- 3.4 1357091.45- *******EXPENDITURFS******* GENERAL GOVERIIME14T ACTIVITIES: 11ON-DEPARTMENTAL 1191503.00 10534.87 .9 1180968.13 CITY MANAGER 21875.00 .00 21875.00 FINANCE DEPARPIENT 9750.00 2597.80 26.6 7152.20 ACTIVITY TOTAL 1223128.00 13132.67 1.1 1209995.33 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION 13775.00 2271.49 16.5 11503.51 ACTIVITY TOTAL 13775.00 2271.49 16.5 11503.51 COMMUNITY DEVELOPMENT: ENGINEERING .00 104536.18 104536.18- ACTIVITY TOTAL .00 104536.18 104536.18- CAPITAL IMPROVEMENT PROJECTS: CIVIC CENTER COSTS 8273120.00 2858486.70 34.6 5414633.30 ACTIVITY TOTAL 8273120.00 2858486.70 34.6 5414633.30 T 0 T A L EXPENDITURES 9510023.00 2978427.04 31.3 6531595.96 EXCESS<REVENUE>EXPENDITURES 8104840.00 2930335.49 36.2 5174504.51 TRANSFERS IN FROM OTHER FUNDS .00 1622811.00- 1622811.00 EXCESS <REVENUE> EXPENDITURE 8104840.00 1307524.49 16.1 6797315.51 G1104 THE CP.PY OF DUBLIN STATEMENT SNOWING 2/07/88 'IENUES VERSUS EXPENDITURE FOR THE PERIOD 7/88 THROUGH 11/88 CAPITAL IMPROVEMENT FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USES OF MO11EY AND PROPERTY 00 •00 •00 OTHER SOURCES OF REVENUE 7898.00- .00 7898.00- TOTAL REVENUE 7898.00- .00 7898.00- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: 11011-DEPART14ENTAL .00 .00 .00 ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: Cu MfITY DEVELOPMENT: ENGINEERI)IG .00 .00 .00 ACTIVITY TOTAL .00 •00 •00 CAPITAL IMPROVEMENT PROJECTS: cumU1tITY IMPROVF1101TS 4000.00 .00 4000.00 PARKS M98.00 8414.27 215.9 4516.27- ACTIVITY TOTAL 7898.00 8414.27 106.5 516.27- T O T A L EXPENDITURES 7898.00 8414.27 106.5 516.27- EXCESS<REVENUB>EXPENDITURE .00 8414.27 8414.27- EXCESS <REVENUE> EXPENDITURE .00 8414.27 8414.27- 1 i