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HomeMy WebLinkAbout4.11 Financial Statements 12-31-1988 CITY OF DUBLIN AGENDA STATEMENT MEETING DATE: January 9, 1989 SUBJECT :Financial Statements for December 88 EXHIBIT :Balance Sheets and Income Statements REC0Ig4ENDATION ,� ( Accept and approve the Financial Statements for December. FINANCIAL STATEMENT :See attached reports. DESCRIPTION :The City' s Financial Statements for the month of December 1988 are attached for your review. The two graphs show the cumulative affects of the revenues and expenditures in the City' s General, Fund. They have been changed to a two dimensional format consistent with the Council's request. The balance sheets for the fund types are on the first two pages following the graphs. The last seven pages are the Incomes versus Expenditures Statements for the following fund types : 1. General Funds (2 pages ) ) 2. Special Revenue Funds, 3 . Special Assessment funds, 4 . the Capital Improvement1funds, 5 Enterprise Funds, and 6 . the Internal Service fund. The revenue for the Enterprise funds (Dublin Information Inc. , or DII ) does not reflect the last quarter earnings from the General fund, and conversely, the General fund does not reflect the rental expenses to DII for the last quarter. The Internal Service fund also does not reflect the last quarter income charges against the General Fund. The balance sheets will reflect an equal amount in the City' s assets when compared to the City's liabilities + fund balances for each fund type. The Income versus Expenditures statements will reflect the relations between the City' s revenue and expenditures in each fund type. Stem o. .-_ CITY OF !DUBLIN'S FINANCIAL`STATEMENTS FOR THE MONTH OF DECEMBER 1988 Prepared by the Finance Department CITY , O F DUBLIN General Funds . Revenues Millions 12 - .........................................a.............................................................. 10 . ......................................................................................................... .............. ....... 8 .............................. .................................................................................................... ..... budget 6 . ................................ ................................................................................................ cumulative receipts 4 ............ ..................................................................... ............................. 2 . .................................................................... 0 -- Jul Aug Sep Oct Nov Dec P.S.Mollna 12-29-88 CITY OF DUBLIN General Funds Expenditures Millions 14 - 12 . ............................. .. ........ id ...... ......................................................................................................................... ..... .................................................................................. 8 ................................ ................ budget 6 ....................................................................................................................................... expenditures y.t.d. 4 ............ ............................... ........................................... ............. ......... .. 2 ................................... -!1011...... . 0 Jul Aug Sep Oct Noy Dec P.S.Molina 12-06-88 CITY OF DUBLIN PAGE 1 GL102 16.38.33• 12/29/88 BALANCE SHEET FOR THE PERIOD 7/88 THROUGH 12/88 GENERAL SPECIAL SPECIAL CAPITAL VTfERPRISE REVENUE REVENUE ASSESSl42TT IMPROVE20TT FUNDS FUNDS FUNDS FUNDS FUNDS ASSETS CASH 2756890.76- 3028243.40 476717.93 3002988.29- 1130032.13 UgMRTIZED BOND DISCOUNT INVEST!MlTS AT COST 13197623.73 6419667.53 RECEPJABLES:TA%ES ACCOUNTS (NET) 383370.15- 3190.05- 12264.48- 3228.44- INTEREST ASSESSMM 575971.43 RENTS NOTES DUE FROM OTHERS 510166.10 460497.75 2093692.56 INVENTORY AT COST PREPAID = 4356.16- FIXED ASSETS 8132437.68 L40M TO BE PROVIDED TOTAL ASSETS 10563172.76 3488741.15 1049499.31 921560.21- 15678908.90 LIAR, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMN T 447098.18- DEPOSITS OTHERS 905.50 • 2200.00 3125.00- PAYABLES:ACCOUM 343948.89 • 37797.12 8858.99 155485.49 16694889.19- INTEREST PAYROLL 28974.85 DUE TO OTHERS 4509.84 484758.00- 1500.00- 2112038.95- DEBT INSTRUMENTS PAYABLE 857869.00- TOTAL LIABILTIES 68759.10- 444760.88- 853635.01- 1956553.46- 16694889-19- FUND BALANCES 10494413.66- 3043980.27- 195864.30- 2878113.67 1015980.29 CONTRIBUTIONS INVESnoiTS IN FIM ASSETS RETAINID EARNINGS . TOTAL FUND EQUITY 10494413.66- 3043980.27- 195864.30- 2878113.67 1015980.29 TOTAL LIAB,FND BAL, RETD EARNS 10563172.76- 3489741.15- 1049499.31- 921560.21 15678908.90- . `,.: GL102 CITY OF DUBLIN PAGE 1 12/29/88 BALANCE SHEET 16.38.53 FOR THE PERIOD 7/88 THROUGH 12/88 INTERNAL TRUST/AGENCY FIYED ASSETS SERVICE FUND GROUP OF FU11D ACCOUNTS ASSETS CASH 60102.83 105459.43 M140RTIZED BOND DISCOUNT INITzr ENTS AT COST RECEIVABLES:TA%E.S - ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES ! DOE FROM OTHERS INVE TORY AT COST PREPAID ITEMS 8616.00 F= ASSN 146686.81 143910.63 LwWNTS TO BE PROVIDED TOTAL ASSETS 215405.64 105459.43 143910.63 1,I1B, FND BAL, RETHD EARNINGS , DEPOSITS FOR PRIVATE DEVELPW DE POSITS OTHERS 98028.75- PAYABLES:A000UNTS 2681.48 INTEREST PAYROLL DUE TO OTHERS 63309.00- DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES 60627.52- 98028.75- FU&D BALANCE 154778.12- ,7430.68- CDN TRIBU'TIONS MLTITONTS IN F= ASSETS 143910.63- RETLDU EARNINGS TOTAL FUND EQUITY 154778.12- 7430.68- 143910.63- TOTAL LIAB,FHD BAL, RETD EARNS 215405.64- 105459.43- 143910.63- GL104 THE CITY OF DUBLIN STATEREMP SHOWING PAGE 1 UES VERSUS EXPENDITURE 16.19.56 12/29/88 FOR THE PERIOD 7/88 THROUGH 12/88 __._..... _...._..�. GENERAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* PROPERTY TAXES 2741700.00- 173322.77- 6.3 2568377.23- SALES TAX 5164000.00- 2456856.25- 47.6 2707143.75- REAL PROPERTY TRANSFERS 92140.00- 48625.24- 52.8 43514.76- TRANSIENT OCCUPANCY TAX 100000.00- 58784.94- •58.8 41215.06- FRANCHISE TAXES 301850.00- 34902.29- 11.6 266947.71- LICENSES & PERMITS 355250.00- 108837.43- 30.6 246412.57- FINES & FORFEITURES 20000.00- 8412.22- 42.1 11587.78- USES OF HONEY AND PROPERTY 747500.00- 513416.63- 68.7 234083.37- INTERHGOVERNMENTAL FROM STATE 790600.00- 466029.14- 58.9 324570.86- CHARGES FOR SERVICES 810300.00- 254587.59- 31.4 555712.41- OTHER SOURCES OF REVENUE 4000.00- 21552.96- 538.8 17552.96 TOTAL REVENUE 11127340.00- 4145327.46- 37.3 6982012.54- *******EXPENDI'TURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 617195.00 118.00 617077.00 CITY COUNCIL 83490.00 39079.70 46.8 44410.30 CITY MANAGER 350335.00 141334.68 40.3 209000.32 CITY ATTORNEY 118700.00 40648.02 34.2 78051.98 FINANCE DEPARTMENT 159280.00 54424.35 34.2 104855.65 BUILDING MANAGEMENT 1380150.00 78119.82 5.7 1302030.18 INSURANCE COST CENTER 213125.00 163449.01 76.7 49675.99 ELECTIONS COST CENTER 2650.00 315.44 11.9 2334.56 ACTIVITY TOTAL 2924925.00 517489.02 17.7 2407435.98 PUBLIC SAFETY: POLICE 1891910.00 530594.80 28.0 1361315.20 CROSSING GUARDS COST •00 •00 '00 ANIMAL CONTROL 43000.00 .00 43000.00 TRAFFIC SIGNALS .00 .00 .Op DISASTER PREAPREDNESS 17300.00 1516.60 8.8 15783.40 FIRE SERVICES OF THE JPA 1864904.00 1327749.50 71.2 537154.50 ACTIVITY TOTAL 3817114.00 1859860.90 48.7 1957253.10 TRANSPORTATION: PUBLIC WORKS 198300.00 70177.13 35.4 128122.87 STREET MAINTENANCE 42100.00 11390.57 27.1 30709.43 STREET SWEEPING 52800.00 13330.13 25.2 39469.87 STREET TREE MAINTENANCE 80600.00 18211.22 22.6 62388.78 STREET LANDSCAPE MAINTENANCE 158560.00 62734.07 39.6 95825.93 PARATRANSIT SERVICES 2000.00 .00 2000'00 ACTIVITY TOTAL 534360.00 175843.12 32.9 358516.88 HEALTH & WELFARE: VECTOR CONTROL 20500.00 5179.08 25.3 15320.92 ACTIVITY TOTAL 20500.00 5179.08 25.3 15320.92 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 110315.00 27578.00 25.0 82737.00 PARK MAINTENANCE 368600.00 163106.17 44.3 205493.83 COMMUNITY CABLE TV 28500.00 13750.00 48.2 14750.00 RECREATION ADM MSTRATION 119603.00 44233.54 37.0 75369.46 G1.1O4 711E CITY OF DUU111 5TATEHEIPP SHOWIIm rear, c 'UES VERSUS EXPENDITURE 16.19.56 12/29/88 FOR THE PERIOD 7/88 711R000H 12/88 GENERAL REVENUE FUNDS CURRENT PERIOD BUCKET ACTUAL PERCENT VARIANCE PLAYGROUNDS 60655.00 25028.46 41.3 35626.54 SHAMON CENTER 60823.00 24351.75 40.0 36471.25 PRESCHOOL 32708.00 10588.95 32.4 22119.05 TEENS PROGRAM 16398.00 3560.95 21.7 12837.05 FIELD SCHEDULING 3668.00 933.03 • 25.4 2734.97 SPECIAL EVENTS 28025.00 7297.26 26.0 20727.74 SENIOR CE21TFR 69580.00 18993.02 27.3 50586.98 RECREATION INSTRUCTION 49787.00 20959.37 42.1 28827.63 AQUATICS 104543.00 44454.62 42.5 60088.38 ACTIVITY TOTAL 1053205.00 404835.12 38.4 648369.88 COP4IITNITY DEVELOPMENT: PLA.NNDIG 739010.00 190457.09 25.8 548552.91 BUILDING SAFETY 334385.00 122677.75 36.7 211707.25 ENGINEERING 301500.00 109515.88 36.3 191984.12 ACTIVITY TOTAL 1374895.00 422650.72 30.7 952244.28 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 63000.00 23249.73 36.9 39750.27 COl2fUNITY IMPROVEMENTS 712354.00 258097.90 36.2 454256.10 PARKS 522350.63 178518.89 34.2 343831.74 STREET CONSTRUCTION/IMPROVMT 1090294.15 341874.12 31.4 748420.03 ACTIVITY TOTAL 2387998.78 801740.64 33.6 1586258.14 T 0 T A L EXPENDITURES 12112997.78 4187598.60 34.6 7925399.18 EXCESS <REVENUE>EXPENDITURES 985657.78 42270.34 4.3 943387.44 TRANSFERS OUT TO OTHER FUNDS .00 1622811.00 1622811.00- EXCESS <REVENUE> EXPENDITURE 985657.78 1665081.34 168.9 679423.56- GL104 THE OF DUBLIN STATEMENT SHOVING PAGE. 1 12/29/88 .,-,rlIUES VERSUS EXPENDITURE 16.22.10 FOR Tiff PERIOD 7/88 THROUGH 12/88 SPECIAL P.EVEHUE FUNDS CURRENT PERIOD BUEoGET ACTUAL PERCENT VARIANCE ********REVENUES******* SALES TAX 83000.00- 45276.00- 54.5 37724.00- FINES & FORFEITURES 85000.00- 52657.57- 62.0 32342.43- USES OF MONEY AND PROPERTY 40000.00- .00 40000.00- INTER11GOVER1EM ITAL FROM STATE 364600.00- 369955.68- 101.5 5355.68 I11TERGOVERNMENTAL FROM FEDERAL 1191100.00- 284195.01- 23.9 906904.99- CHARGES FOR SERVICES .00 3250.00- 3250.00 OTHER SOURCES OF REVEIIUE 288000.00- 987.85- .3 287012.15- TOTAL REVENUE 2051700.00- 756322.11- 36.9 1295377.89- *******EXPEIDITURES******* GENERAL GOVERNMEIIT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: POLICE 11550.00 1685.63 14.6 9864.37 CROSSING GUARDS COST 22950.00 .00 22950.00 TRAFFIC SIGNALS 78100.00 26094.32 33.4 52005.68 ACTIVITY TOTAL 112600.00 27779.95 24.7 84820.05 TRANSPORTATION: STREET MAINTENANCE 469700.00 121415.75 25.9 348254.25 PARATRANSIT SERVICES .00 .00 .00 ACTIVITY TOTAL 469700.00 121445.75 25.9 348254.25 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: CCMMUIEITY DEVELOPMENT: ENGINEERING 5000.00 2000.00 40.0 3000.00 ACTIVITY TOTAL 5000.00 2000.00 40.0 3000.00 CAPITAL IMPROVEMENT PROJECTS: CotL4mTY IMPROVEMENTS 101100.00 94174.68 93.2 6925.32 PAS 384200.00 530.20 .1 383669.80 STREET CONSTRUCTION/IMPROVMT 1254300.00 474078.60 37.8 780221.40 ACTIVITY TOTAL 1739600.00 568793.48 32.7 1170816.52 T O T A L EXPENDITURES 2326900.00 720009.18 30.9 1606890.82 EXCESS GREVENUE>EXPENDITURE 275200.00 36312.93- 13.2- 311512.93 i EXCESS <REVENUE> EXPENDITURE 275200.00 36312.93- 13.2- 311512.93 GL104 THE -I OF DUBLII( STATEMENT SHOWING PAGE 1 12/29/88 HUES VERSUS EXPENDITURE 16.25.31 FOR THE PERIOD 7/88 THPOUGH 12/88 SPECIAL ASSESSMENT FUNDS CURPENT PERIOD BULAG ET ACTUAL PERCEIT VARIANCE **-***REVENUES******* SPECIAL BENEFITS ASSESSMENTS 363140.00- 22281.23- 6.1 340858.77- USES OF HONEY AND PROPERTY 39200.00- .00 39200.00- OTHER.SOURCES OF REVENUE 5000.00- .00 5000.00- TOTAL REVENUE 407340.00- 22281.23- 5.5 385058.77- *******EXPENDITURES******* GENNERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 117638.00 87106.25 74.0 30531.75 ACTIVITY TOTAL 117638.00 87106.25 74.0 30531.75 PUBLIC SAFETY: TRFC SIGS/STREET LIGHTING 144500.00 53823.85 37.2 90676.15 ACTIVITY TOTAL 144500.00 53823.85 37.2 90676.15 TRANSPORTATION: STREET TREE MAINTENANCE 10300.00 693.36 6.7 9606.64 STREET LANDSCAPE MAINTENANCE 64250.00 16780.79 26.1 47469.21 ACTIVITY TOTAL 74550.00 17474.15 23.4 57075.85 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: PARK MAINTENANCE 13600.00 5815.69 42.8 7784.31 ACTIVITY TOTAL 13600.00 5815.69 42.8 7784.31 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 O T A L EXPENDITURES 363788.00 172601.59 47.4 191186.41 EXCESS<REVENUE>EXPENDITURE 43552.00- 150320.36 345.2- 193872.36- EXCESS <REVENU© EXPENDITURE 43552.00- 150320.36 345.2- 193872.36- GL104 771E C"' OF DUBLIII STATEMENT SHOWING PAGE 1 12/29/88 JES VERSUS EXPENDITURE 16.35.15 FOR THE PERIOD 7/88 THROUGH 12/88 CAPITAL IMPROVEMENT FUND CURRENT PERIOD BIMET ACTUAL PERMIT VARIANCE ********REVENUES**7k**** USES OF MOREY AND PROPERTY .00 .00 .00 OTHER SOURCES OF REVENUE 7898.00- .00 7898.00- TOTAL REVENUE 7898.00- .00 7898.00- *******EXPE1tDITURES******* GENERAL GOVEFIRENT ACTTVITIES: NON-DEPARTMENTAL .00 .00 .00 ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: TRANSPORTATION: + ; HEALTH & ALEARE: CULTURE & LEISURE SERVICES: COWUNITY DEVELOPMENT: ENGINEERING .00 .00 .00 ACTIVITY TOTAL .00 .00 .00 CAPITAL IMPROVEMM PROJECTS: COl4{U IMPROVEMENTS 4000.00 .00 4000.00 NITY PARKS 3898.00 8414.27 215.9 4516.27- ACTIVITY TOTAL 7898.00 8414.27 106.5 516.27- T O T A L EXPENDITURES 7698.00 8414.27 106.5 516.27- EXCESMEVENUFJ EXPENDITURE .00 8414.27 8414.27- EXCESS <REVFJME> EXPENDITURE .00 8414.27 8414.27- TH, OF DUBLIN STATEMENT S11000 PAGE 1 GL104 16.32.04 12/29/88 .._,dHUES VERSUS ES{PQNDITURE • FOR THE PERIOD 7/88 THROUGH 12/88 ENTERPRISE FUNDS CURRENT PERIOD BUUET ACTUAL PERCENT VARIANCE s►**,t*„�.**REVENUES******* USES OF HONEY AND PROPERTY 1405183.00- 48091.55- 3.4 1357091.45- TOTAL REVENUE 1405183.00- 98091.55- 3.4 1357091.45- *******E)CPEIMITURES******* GENERAL GOVERNMENT ACTIVITIES: 11011-DEPARTMENTAL 1191503.00 10534.87 .9 1180968.13 CITY MANAGER 21875.00 .00 21875.00 FINANCE DEPARTMENT 9750.00 2597.80 26.6 7152.20 ACTIVITY TOTAL 1223128.00 13132.67 1.1 1209995.33 i PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMIMSTRATION 13775.00 3643.97 26.5 10131.03 ACTIVITY TOTAL 13775.00 3643.97 26.5 10131.03 CoMlfUNITY DEVELOPMENT: ENGINEERING .00 130362.53 130362.53- ACTIVITY TOTAL .00 130362.53 130362.53- CAPITAL IMPROVEMENT PROJECTS: CIVIC CENTER COSTS 8273120.00 3297534.70 39.9 4975585.30 ACTIVITY TOTAL 8273120:00 3297534.70 39.9 4975585.30 T O T A L EXPENDITURES 9510023.00 . 3444673.87 36.2 6065349.13 EXCESSQNEVENUFJEXPQNDITURES 8104840.00 3396582.32 41.9 4708257.68 TRANSFERS IN FROM OTHER FUNDS .00 1622811.00- 1622811.00 EXCESS <REVENUE> EXPENDITURE 8104840.00 1773771.32 21.9 6331068.68 GL104 TV OF DUBLIN STATEMENT SHOWING. PAGE 1 12129/88 ENUES VERSUS EXPEIIDITURE 16.22.22 FOR THE PERIOD 7/88 THROUGH 12/88 INTERNAL SERVICE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVEIIUES******* USES OF MONEY AND PROPERTY 1440.00- .00 1440.00- CHARGES FOR SERVICES 130060.00- .00 130060.00- TUPAL REVENUE 131500.00- .00 131500.00- *******EXPENDITURES******* GENERAL GOVERNMENT ACTPJITIES: 11011-DEPARTMENTAL 116050.00 14574.34 12.6 101475.66 ACTIVITY TOTAL 116050.00 14574.34 12.6 101475.66 PUBLIC SAFETY: TRANSPORTATION: j HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COlKUY,M DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T A L EXPENDITURES 116050.00 14574.34 12.6 101475.66 EXCESS<REVEM EXPENDITURE 15450.00- 14574.34 94.3- 30024.34- EXCESS QGEVENUFJ EXPENDITURE 15450.00- 14574.34 94.3- 30024.34- 1