HomeMy WebLinkAboutItem 4.12 Financial Report FY 89-90 r
CITY OF DUBLIN
AGENDA STATEMENT
MEETING DATE: February 25, 1991
SUBJECT :Final June 30, 1990 Financial Reports
(report prepared by Phillip S. Molina)
EXHIBITS ATTACHED inancial Reports
RECOMMENDATIONS :1. Accept and file the final June 30, 1990
financial reports and 2. Approve the necessary
adjustments to the Financial Reports.
FINANCIAL STATEMENT :(See attached reports)
DESCRIPTION: During the fiscal year from July 1, 1989 through June 30, 1990
the City's Finance Department generated twelve monthly financial reports
for the City Council . During the following months of July through December
the City auditors combed the financial data, invoices, checks, wire
transmittals, etc. , for each account in the City's financial accounts to
determine the fairness of the amounts in those accounts. During that time
the Finance Department was also preparing certain entries for year end
closings such as interest allocations, depreciation etc.
The adjustments and changes made for purposes of closing the City's books
have been entered into the City's records and the financial statements that
are attached reflect all those changes and adjustments.
This year as in the past, the Council has chosen to continue to combine the
operating assessment districts and the San Ramon Road Improvement District
into one group called the `Special Assessment District Funds' . The audit
report, on the other hand, adds the operating assessment districts to a
group of funds called `Special Revenue Funds' ; the San Ramon Road
Improvement District is listed separately as an `Agency Fund' . Except for
this difference the audit report and the final June 30th report are
reflective of each other, but the financial reports provide more detail
than exists in the audit report.
Because the Final June 30th Financial Reports are prepared according the
Generally Accepted Accounting Principals, there are three areas that need
more explanation. Each year the Council budgets for the acquisition of
various assets. Those fixed assets that are ultimately identified as either
Civic Center Assets and/or Internal Service Funds assets end up being
capitalized. This means that fixed assets that were budgeted and acquired
----------------------------------------------------------------------
COPIES TO:
ITEM NO. *120 C�
during the year are not immediately identifiable in the financial report.
Below is a list of the items and the expenditures incurred during the year
for those assets that end up being capitalized:
89-90 total amount amount
budget spent capitalized expensed
Data Processing Project: 68,000.00 62,407.75 62,326.07 81.68
Police marked cars 93,000.00 90,790.00 90,790.00 .00
Police unmarked car 15,100.00 13,029.01 12,879.01 150.00
Civic Center Entrance
Sign 18,000.00 15,681.06 15,677.06 4.00
Civic Center Fountain 131,300.00 102,959.93 102,393.00 566.93
The second item is the debt services payments for the Civic Center and the
San Ramon Road Improvement district. Proper accounting procedures require
that the principal portion of the debt service payments be adjusted against
the total Principal Amount Due rather than expensed. Consequently, at the
end of the year the debt service expenditure accounts will not reflect the
actual payments made. I have provided for your information the data
relative to the two principal payment accounts below:
89-90 total amount amount
budget spent capitalized expensed
Civic Center Debt 1,299,820.00 706,909.60 52,660.80 654,248.80
San Ramon Assmt
Debt:
interest 57,888.00 57,887.50 .00 57,887.50
principal 55,000.00 55,000.00 55,000.00 .00
The third is the construction costs budgeted in Dublin Information Inc.
89-90 total amount amount
budget spent capitalized expensed
Trustee fees 8,500.00 7,763.96 7,636.08 127.88
Prop Tax 400.00 290.95 290.95 .00
Building 1,103,462.19 1,103,462.19 1,103,462.19 .00
Furniture 277,000.00 274,656.22 274,656.22 .00
Machinery & equip 139,810.53 139,810.53 139,810.53 .00
Engineering Etc. 178,762.05 178,762.05 178,762.05 .00
RECOMMENDATION:
Staff recommends: 1. That the City Council approve and file the final June
30, 1990 Financial Statements, and 2. That Council approve the adjustments
that were necessary to provide audited financial reports.
CITY OF DUBLIN'S
FINANCIAL STATEMENTS
FOR
THE MONTH OF JUNE 1990
FINAL
Prepared by
The Finance Department
BGL102 CITY OF DUBLIN PAGE 1
2/21/91 BALANCE SHEET 12.48.16
FOR THE
PERIOD 7/89 THROUGH 6/90
GENERAL SPECIAL SPECIAL CAPITAL
REVENUE REVENUE ASSESSMENT IMPROVEMENT
FUNDS FUNDS FUNDS FUNDS
ASSETS
CASH 1452883.42- 431851.68 903098.18 104965.92
CASH WITH FISCAL AGENT
UNAMORTIZED BOND DISCOUNT
INVESTMENTS AT COST 16916878.47
RECEIVABLES:TAXES 85181.49
ACCOUNTS (NET) 211593.00 222525.66
INTEREST 202974.42
ASSESSMENTS 278910.88
RENTS
NOTES
DUE FROM OTHERS 350537.24
INVENTORY AT COST
PREPAID ITEMS 12057.81
FIXED ASSETS
AMOUNTS TO BE PROVIDED
TOTAL ASSETS 16326339.01 654377.34 1182009.06 104965.92
LIAB, FND BAL, RETUD EARNINGS
DEPOSITS FOR PRIVATE DEVELPMNT 430301.24-
DEPOSITS OTHERS 189559.01- 3125.00-
PAYABLES:A000UVTS 1138239.66- 151416.86- 21560.06- 6429.57-
INTEREST
PAYROLL 64724.29-
DUE TO OTHERS 43049.33- 273513.53- 1500.00- 66863.71-
DEBT INSTRUMENTS PAYABLE 605000.00-
TOTAL LIABILTIES 1865873.53- 424930.39- 631185.06- 73293.28-
FUND BALANCES 14460465.48- 229446.95- 550824.00- 31672.64-
TOTAL FUND EQUITY 14460465.48- 229446.95- 550824.00- 31672.64-
TOTAL LIA.B,FND BAL, REID EARNS 16326339.01- 654377.34- 1182009.06- 104965.92-
BGL102 CITY OF DUBLIN PAGE 1
2/21/91 BALANCE SHEET 12 49.32
FOR THE
PERIOD 7/89 THROUGH 6/90
INTERNAL ENTERPRISE FIXED ASSETS
SERVICE FUNDS GROUP OF
FUND ACCOUNTS
ASSETS
CASH 247860.79 61221.19
CASH WITH FISCAL AGENT 1714537.60
UNAMORTIZED BOND DISCOUNT
INVESTMENTS AT COST
RECEIVABLES:TAXES
ACCOUNTS (NET)
INTEREST 44632.03
ASSESSMENTS
RENTS
NOTES
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS 9320.07 1724.03
FIXED ASSETS 190856.57 22364521.57 259709.98
AMOUNTS TO BE PROVIDED
TOTAL ASSETS 448037.43 24186636.42 259709.98
LIAB, FND BAL, RETHD EARNINGS
DEPOSITS FOR PRIVATE DEVELPNNNT
DEPOSITS OTHERS
PAYABLES:A000UNTS 709.23- 134899.87-
INTEREST
PAYROLL
DUE TO OTHERS
DEBT INSTRUMENTS PAYABLE 17320767.00-
TOTAL LIABILITIES 709.23- 17455666.87-
FUND BALANCE 353050.20- 1628417.48-
CONTRIBUTIONS 94278.00- 5103123.00-
INVESTMENTS IN FIXED ASSETS 259709.98-
RETAINED EARNINGS
TOTAL FUND EQUITY 447328.20- 6730969.55- 259709.98-
TOTAL LIAB,FND BAL, RETD EARNS 448037.43- 24186636.42- 259709.93-
BGL104 TL_ -ITY OF DUBLIN STATEMENT SHOWING PAGE 1
2/21/91 REVENUES VERSUS EXPENDITURE 12.24.45
FOR THE
PERIOD 7/89 THROUGH 6/90
GENERAL REVENUE FUNDS
CURRENT PERIOD PREVIOUS PERIOD 89
BUDGET ACTUAL PERCENT VARIANCE BUDGET ACTUAL PERCENT VI RIANCE
********REVENUES*******
PROPERTY TAXES 3246000.00- 3453575.13- 106.4 207575.13 2741700.00- 3039269.80- 110.9 297569.80
SALES TAX 5600000.00- 5662949.16- 101.1 629 49.16 516 4000.00- 5259902.13- 101.9 95902.13
REAL PROPERTY TRANSFERS 91000.00- 70935.09- 78.0 20064.91- 92140.00- 95436.61- 103.6 3296.61
TRANSIENT OCCUPANCY TAX 100000.00- 105663.00- 105.7 5663.00 100000.00- 108197.25- 108.2 3197.25
FRANCHISE TAXES 338000.00- 369212.72- 109.2 31212.72 301850.00- 319468.23- 105.8 17618.23
LICENSES & PERMITS 332250.00- 315009.87- 94.8 172 40.13- 355250.00- 292099.37- 82.2 63150.63-
FINES & FORFEITURES 17000.00- 19414.96- 114.2 2414.96 20000.00- 16197.75- 81.0 3802.25-
USES OF MONEY AND PROPERTY 1005500.00- 1333672.57- 132.6 328172.57 747500.00- 1309861.92- 175.2 562361.92
INTERNGOVERNMENTAL FROM STATE' 882800.00- 932834.57- 105.7 50034.57 790600.00- 873472.81- 110.5 82872.81
CHARGES FOR SERVICES 1296790.00- 1090385.66- 84.1 206404.34- 810300.00- 774554.32- 95.6 35745.68-
OTHER SOURCES OF REVENUE 10000.00- 20608.55- 206.1 10608.55 4000.00- 39629.04- 990.7 35629.04
TOTAL REVENUE 12919340.00- 13374261.28- 103.5 454921.28 11127340.00- 12128089.23- 109.0 1000749.23
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 262545.00 109874.00 41.8 152671.00 617195.00 60073.49 9.7 557121.51
CITY COUNCIL 125860.00 111407.76 88.5 14452.24 83490.00 72126.01 86.4 11363.99
CITY MANAGER 403620.00 389797.23 96.6 13822.77 350335.00 320798.00 91.6 29537.00
CITY ATTORNEY 194420.00 191304.95 98.4 3115.05 118700.00 93031.47 78.4 25668.53
FINANCE DEPARTMENT 180555.00 178851.20 99.1 1703.80 159280.00 147900.11 92.9 11379.89
BUILDING MAIIAGEMENT 1537910.00 918592.40 59.7 619317.60 1380150.00 276993.71 20.1 1103156.29
INSURANCE COST CENTER 195500.00 164176.96 84.0 31323.04 223925.00 181853.70 81.2 42071.30
ELECTIONS COST CENTER .00 .00 .00 2650.00 2171.12 81.9 478.88
ACTIVITY TOTAL 2900410.00 2064004.50 71.2 836405.50 2935725.00 1154947.61 39.3 1780777.39
PUBLIC SAFETY:
POLICE 2205262.00 2184246.18 99.0 21015.82 1891910.00 1315746.92 69.5 576163.08
ANIMAL CONTROL 49800.00 41844.80 84.0 7955.20 43000.00 34011.89 79.1 8983.11
DISASTER PREAPREDNESS 17675.00 9602.05 54.3 8072.95 17300.00 3223.86 18.6 14076.14
FIRE SERVICES OF THE JPA 2184745.00 2184731.00 100.0 14.00 1864904.00 1864904.00 100.0 .00
ACTIVITY TOTAL 4457482.00 4420424.03 99.2 37057.97 3817114.00 3217886.67 84.3 599227.33
TRANSPORTATION:
PUBLIC WORKS 224158.00 216"10.11 96.7 7447.89 198300.00 172155.30 86.8 26141'.70
STREET H INTENA.IICE 70300.00 36097.84 51.3 34202.16 26100.00 22708.17 87.0 3391.33
STREET SWEEPING 56840.00 54932.69 96.6 1907.31 52800.00 45467.40 86.1 7332.60
STREET TREE MAINTENANCE 79800.00 49737.69 62.3 30062.31 80600.00 49672.04 61.6 30927.96
STREET LANDSCAPE MAINTENANCE 201750.00 161687.47 80.1 40062.53 158560.00 135338.89 85.4 23221.11
PARATR.111SIT SERVICES .00 .00 .00 2000.00 2000.00 100.0 .00
ACTIVITY TOTAL 632848.00 519165.80 82.0 113682.20 518360.00 427341.80 82.4 91018.20
HEALTH & WELFARE:
VECTOR CONTROL 24749.00 24580.30 99.3 168.70 20500.00 14927.08 72.8 5572.92
ACTIVITY TOTAL 2 4149.00 24580.30 99.3 168.70 20500.00 14927.08 72.3 5572.92
CULTURE & L•EISURE SERVICES:
LIBRARY SERVICES 146558.00 146560.00 100.0 2.00- 110315.00 80734.00 73.2 29581.00
PARK MAINTEVICES 463650.00 408553.76 87.2 60091.24 368600.00 302584.65 82.1 66015.35
COMMUNITY CABLE TV 43500.00 43500.00 100.0 .00 28500.00 27500.00 96.5 1000.00
RECREATION ADMINISTRATION 150889.00 139682.36 92.6 11206.64 119603.CO 113038.32 94.5 656#.68
PLAYGROUNDS 64780.00 54069.03 83.5 10710.97 60655.00 53801.93 88.7 6853.07
SHANNON CENTER 78220.00 70537.50 90.2 7682.50 60823.00 51438.39 84.6 9384.61
GL104 THL _QTY OF DUBLIN STATEMENT SHOWING P.'.GE 2
2/21/91 REVENUES VERSUS EXPENDITURE 12.24.45
FOR THE
PERIOD 7/89 THROUGH 6/90
GENERAL REVENUE FUNDS
CURRENT PERIOD PREVIOUS PERIOD 89
BUDGET ACTUAL PERCENT VARIANCE BUDGET ACTUAL: PERCENT "'.W-!1lCE
PRESCHOOL 27515.00 32294.29 117.4 4779.29- 32708.00 29778.03 91.0 2929.97
TEENS PROGR`-_M 39120.00 25079.72 64.1 14040.28 16398.00 15232.82 93.2 1115.13
FIELD SCHEDULING 56950.00 46349.95 81.4 10600.05 3668.00 2917.45 79.5 750.55
SPECIAL EVENTS 21095.00 18716.10 88.7 2373.90 28025.00 20686.46 73.8 7333.54
SENIOR CENTER 80860.00 85160.07 105.3 4300.07- 69580.00 55905.95 80.3 13674.05
RECREATION INSTRUCTION 54510.00 51054.05 93.7 3455.95 49787.00 42270.60 84.9 7516.40
AQUATICS 133940.00 128718.84 96.1 5221.16 104543.00 96156.57 92.0 8336.43
ACTIVITY TOTAL 1366587.00 1250280.67 91.5 116306.33 1053205.00 892095.17 84.7 161109.83
COMMUNITY DEVELOPMENT: 90.4 71150.53
PLAIRIING 1283655.00 835243.35 65.1 448411.65 743010.00 671859.47
BUILDING SAFETY 342067.00 325858.09 95.3 16208.91 334385.00 270980.27 81.0 63404.73
ENGINEERING 371019.00 405673.24 109.3 34654.24- 301500.00 242936.11 80.6 58563.89
.'-.CTIVITY TOTAL 1996741.00 1566774.68 78.5 429966.32 1378895.00 1185775.85 86.0 193119.15
C.kPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 94500.00 25502.95 21.0 68997.05 63000.00 30601.35 48.6 32358.65
COMMUNITY IMPROVF14EIITS 381167.01 315193.71 82.7 65973.30 720070.00 502672.85 69.8 217397.15
PARKS 1304040.00 611012.16 46.9 693027.84 887329.44 370160.06 41.7 517169.38
STREET CONSTRUCTION/INPROM 1204725.99 296243.16 24.6 908482.83 815294.15 318964.10 46.5 436330.05
ACTIVITY TOTAL 2984433.00 1247951.98 41.8 1736481.02 2485693.59 1282398.36 51.6 1203295.23
T 0 T A L EXPENDITURES 14363250.00 11093181.96 77.2 3210068.04 12209492.59 8175372.54 67.0 4034120.05
EXCESS <REVENUE>EXPENDITURES 1443910.00 2281079.32- 158.0- 3724989.32 1082152.59 3952716.69- 365.3- 5034869.28
TRANSFERS IN FROH OTHER FUNDS .00 849434.77- 849434.77 .00 10839.50- 10839.50
TRANSFERS OUT TO OTHER FUtIDS .00 .00 .00 .00 1627611.00 1621611.00-
EXCESS <REVENUE> EXPENDITURE 1443910.00 3130514.09- 216.8- 4574424.09 1032152.59 2335945.19- 215.9- 3413097.73
BGL104 THE CITY OF DUBLIN STATEMENT SHOWING PIGE 1
REVENUES VERSUS EXPENDITURE 12.27.10
2/21/91 FOR THE
PERIOD 7/89 THROUGH 6/90
SPECIAL REVENUE FUNDS
CURRENT PERIOD PRE`,'IOUS PERIOD 89
BUDGET ACTUAL PERCENT VARIANCE BUDGET CTU.'L PERCENT i.'RI.'LICE
** ***REVENUES*******
SALES TAX 92000.00- 106940.62- 116.2 14940.62 83000.00- 88416.00- 106.5 5416.00
FINES & FORFEITURES 88000.00- 71806.33- 81.6 16193.67- 85000.00- 33442.97- 104.1 3442.97
USES OF MONEY AND PROPERTY 17750.00- 43438.82- 244.7 25688.82 40000.00- .00 40000.00-
IIITER1GOVERNMENT.'-_L FROM STATE 1102611.00- 561845.62- 51.0 540765.33- 364600.00- 595475.20- 163.3 230875.20
INTERGOVERNMENT-.L FROM FEDERAL 511235.00- 173121.00- 33.9 338114.00- 1191100.00- 1054226.37- 88.5 136873.63-
OTHER SOURCES OF REVENUE 643700.00- 660367.31- 102.6 16667.31 288000.00- 4237.85- 1.5 233762.15-
TOTAL REVENUE 2455296.00- 1617519.70- 65.9 837776.30- 2051700.00- 1830798.39- 89.2 220901.61-
*******EXPEINDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL .00 4116.00 4716.00- .00 2478.25 2470.25-
ACTIVITY TOTAL .00 4716.00 4716.00- .00 2478.25 2478.25-
PUBLIC SAFETY:
POLICE 20100.00 15967.24 79.4 4132.76 11550.00 6065.15 52.5 5434.85
CROSSING GUARDS COST 24300.00 21249.00 87.4 3051.00 22950.00 15010.40 65.4 7939.60
TRAFFIC SIGN'lLS 83000.00 69096.97 83.2 13903.03 78100.00 52006.11 66.6 26093.89
ACTIVITY TOTAL 127400.00 106313.21 83.4 21086.79 112600.00 73081.66 64.9 39518.34
TRANSPORTATION:
STREET MAINTENAIICE 446500.00 420999.49 94.3 25500.51 535927.00 402086.17 75.0 133840.83
ACTIVITY TOTAL 446500.00 420999.49 94.3 25500.51 535927.00 402086.17 75.0 133840.33
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
ENGINEERING 5000.00 4783.00 95.7 217.00 16566.00 6561.43 39.6 10004.57
ACTIVITY TOTAL 5000.00 4783.00 95.7 217.00 16566.00 6561.43 39.6 10004.57
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 135100.00 130862.00 96.9 4238.00 101100.00 104060.00 102.9 2960.00-
PARKS 1292411.00 789348.43 61.1 502562.57 334200.00 160416.84 41.3 223783.16
STREET CONSTRUCTION/IMPROVU4T 336877.00 168443.18 50.0 168433.82 1330654.00 1165544.23 87.6 165109.77
ACTIVITY TOTAL 1764383.00 1089153.61 61.7 675234.39 1815954.00 1430021.07 78.7 335932.93
T 0 T A L EXPENDITURES 2343283.00 1625965.31 69.4 717322.69 2481047.00 1914228.58 77.2 565813.42
EXCESS <REVEIIUE>EXPEIIDITURE 112003.00- 3445.61 7.5- 120453.61- 429347.00 33430.19 19.4 345916:31
TRANSFERS IN FROM OTHER FL`IDS .00 8660.00- 8660.00 .00 .00
TRANSFERS OUT TO OTHER FUNDS .00 849434.77 849434.77- .00 50000.00 50000.00-
EXCESS <REVEIIUE> EXPENDITURE 112008.00- 849220.30 758.2- 961228.38- 429347.00 133430.19 31.1 295916.31
BGL104 .HE CITY OF DUBLIN STATEMENT SHOWING P.=.GE 1 t
REVENUES VERSUS 12.31.3#
RSUS EXPENDITURE
2/21/91 FOR THE
PERIOD 7/89 THROUGH 6/90
SPECI.=.L .SSESSMENT FUNDS
CURRENT PERIOD PREVIOUS PERIOD 89
BUDGET ACTUAL PERCENT VARI?LICE BUDCET ACTL'.'-.L PERCENT :'RI?LICE
********REVENUUES*******
SPECIAL BENEFITS ASSESSMENTS 384281.00- 433455.35- 112.8 49174.35 363140.00- 338637.42- 107.0 25547.42
USES OF MONEY AND PROPERTY 79900.00- 65922.34- 82.5 13977.66- 39200.00- 00 39200.00-
OTHER SOURCES OF REVENUE 5000.00- .00 5000.00- 5000.00- .00 5000.00-
TOTAL REVENUE 469181.00- 499377.69- 106.4 30196.69 407340.00- 383637.42- 95.4 13652.53-
*Y*****EXPENDITURES**t****
GENERAL GOVER11MENT ACTIVITIES:
11011-DEPARTMENTAL 113975.00 58974.20 51.7 55000.30 117638.00 117150.00 99.6 433.00
ACTIVITY TOTAL 113975.00 58974.20 51.7 55000.80 117638.00 117150.00 99.6 438.00
PUBLIC SAFETY:
TRFC SIDS/S'TREE'T LIGHTING 161100.00 146111.56 90.7 14988.44 144500.00 121645.76 84.2 22854.24
ACTIVITY TOTAL 161100.00 146111.56 90.7 14988.44 144500.00 121645.76 84.2 22854.24
TRANSPORTATION:
STREET TREE MAIIITEII?.LICE 17800.00 4187.62 23.5 13612.38 10300.00 1367.16 13.3 8932.84
STREET LANDSCAPE MAINTENANCE 125300.00 77236.70 61.4 43513.30 64250.00 35407.04 55.1 28842.96
ACTIVITY TOT?.L 143600.00 81474.32 56.7 62125.68 74550.00 36774.20 49.3 37775.80
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
PARK M.-.INTEN?10E .00 .00 .00 13600.00 11588.69 35.2 2011.31
5.2 2011.31
ACTIVITY TOTAL .00 .00 .00 13600.00 11533.69 8
COMMUNITY DEVELOPMENT:
EIIGINEERING 13500.00 12197.39 90.4 1302.61 13500.00 10574.54 78.3 2925.54
ACTIVITY TOTAL 13500.00 12197.39 90.4 1302.61 13500.00 105-14.50 78.3 2925.50
CAPITAL IMPROVEIIENT PROJECTS:
STREET CONSTRUCTION/IMPROVMT 30000.00 2502.65. 8.3 27497.35 .00 .00 .00
ACTIVITY TOTAL 30000.00 2502.65 8.3 27497.35 .00 .00 .00
T 0 T A L• EXPENDITURES 462175.00 301260.12 65.2 160914.83 363788.00 297733.15 81.8 66054.85
EXCESS<REVENUE>EXPENDITURE 7006.00- 193117.57- 2327.8 191111.57 43552.00- 90954.27- 203.8 47402.27
EXCESS <RETdEIIUE> EXPENDITURE 7006.00- 193117.57- 2327.8 191111.57 43552.04- 90954.27- 208.8 ;7402.27
BGL104 THE �jfY OF DUBLIN STATEMENT SHOWING P:.GE 1
2/21/91 REVENUES VERSUS EXPENDITURE 12.44.33
FOR THE
PERIOD 7/89 THROUGH 6/90
CAPITAL IMPROVEMENT FUND
CURRENT PERIOD PREVIOUS PERIOD fig
BUDGET ACTU,.Ii PERCENT VARIANCE BUDGET ACTUAL PERCENT 7f, Rl'-LICE
********REVEIUES******* .00
USES OF MONEY AND PROPERTY .00 11727.22- 11727.22 .00 .00
OTHER SOURCES OF REVENUE 260152.00- 227807.72- 87.6 32344.23- 131.00- 18434.17- 4071.9 13303.17
TOTAL REVENUE 260152.00- 239534.94- 92.1 20617.06- 131.00- 18434.17- 4011.9 18303.17
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
ACTIVITY TOTAL .00 .00 .00 .00 .00 .00
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT: .00
ENGINEERING .00 2452.84 2452.84- .00 .00
ACTIVITY TOTAL .00 2452.84 2452.84- 00 .00 .00
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 82563.00 76845.55 93.1 5717.45 4000.00 4000.00 100.0 .00
PARKS 197810.00 199622.71 100.9 1812.71- 11665.00 12327.63 105.7 662.63-
STREET CONSTRUCTIOII/IMPROVMT 47000.00 36655.37 78.0 10344.63 .00 .00 .00
ACTIVITY TOTAL 327373.00 313123.63 95.6 14249.37 15665.00 16327.63 104.2 662.63-
T 0 T A L EXPENDITURES 327373.00 315576.47 96.4 11796.53 15665.00 16327.63 104.2 662.63-
EXCESS<REVEIIUE>EYPEIIDITURE 67221.00 76041.53 113.1 8820.53- 15534.00 2106.54- 13.6- 17640.54
TRANSFERS III FROM OTHER FUNDS .00 .00 .00 .00 50000.00- 50000.00
EXCESS <REVENUE> EXPERDITURE 67221.00 76041.53 113.1 8820.53- 15534.00 52106.54- 335.4- 67640.54
BGL104 Tin CITY OF DUBLIN STATEMENT SHOWING PAGE 1
2/21/91
REVENUES VERSUS EXPENDITURE 18.19.38
FOR THE
PERIOD 7/89 THROUGH 6/90
ENTERPRISE FUNDS
CURRENT PERIOD PREVIOUS PERIOD 89
BUDGET ACTUAL PERCENT VARIANCE BUDGET ACTUAL PERCENT V71RIANCE
********REVENUES*******
USES OF MONEY AND PROPERTY 1437320.00- 842640.52- 58.6 594679.48- 1405183.00- 181150.73- 12.9 1224032.27-
OTHER SOURCES OF REVENUE .00 .00 .00 .00 4370.00- 4370.00
TOTAL REVENUE 1437320.00- 842640.52- 58.6 594679.48- 1405183.00- 185520.73- 13.2 1219662.27-
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTNENTAL 1300320.00 1008124.30 77.5 292195.70 1204783.00 157613.78 13.1 104799.22
8
CITY MANAGER 17700.00 17613.93 99.5 86.07 21875.00 13075.15 59.8 8799.85
FINANCE DEPARTMENT 8500.00 127.88 1.5 8372.12 9750.00 8314.89 85.3 1435.11
ACTIVITY TOTAL 1326520.00 1025866.11 77.3 300653.89 1236408.00 179003.82 14.5 1057404.18
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION 11715.00 12626.49 107.8 911.49- 13775.00 11935.31 86.6 1839.69
ACTIVITY TOTAL 11715.00 12626.49 107.8 911.49- 13775.00 11935.31 86.6 1839.69
COMMUNITY DEVELOPMENT:
ENGINEERING 178663.00 .00 178663.00 249840.00 316322.26 126.6 66482.26-
ENGINEERING ACTIVITY TOTAL 178663.00 .00 178663.00 249840.00 316322.26 126.6 66482.26-
CAPITAL IMPROVEMENT PROJECTS:
CIVIC CENTER COSTS 1669574.00 570.93 1669003.07 8010000.00 6038338.65 75.4 1971661.35
ACTIVITY TOTAL 1669574.00 570.93 1669003.07 8010000.00 6038338.65 75.4 1971661.35
T 0 T A L EXPENDITURES 3186472.00 1039063.53 32.6 2147408.47 9510023.00 6545600.04 68.8 2964422.96
EXCESS<REVENUE>EXPENDITURES 1749152.00 196423.01 11.2 1552728.99 8104840.00 6360079.31 78.5 1744760.69
TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 .00 1627611.00- 1627611.00
TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 .00 5839.50 5839.50-
EXCESS <REVENUE> EXPENDITURE 1749152.00 196423.01 11.2 1552728.99 8104840.00 4738307.81 58.5 3366532.19
BGL104 hn ,;ITY OF DUBLIN STATEMENT SHOWING P.GE 1
2/21/91
REVENUES VERSUS EXPENDITURE 12.37.00
FOR THE
PERIOD 7/89 THROUGH 6/90
INTERNAL SERVICE FLUID
CURRENT PERIOD PREVIOUS PERIOD 89
BUDGET ACTUAL PERCENT VARI=.NCE BUDGET ACTUAL PERCENT VARI.IKE
********REVENUES*******
USES OF MONEY AND PROPERTY 19800.00- 16702.89- 84.4 3097.11- 1440.00- .00 1440.00-
CHARGES FOR SERVICES 136773.00- 132720.40- 97.0 4052.60- 130060.00- 97076.80- 74.6 32933.20-
OTHER SOURCES OF REVENUE .00 10535.00- 10535.00 .00 .00 •00
TOTAL REVENUE 156573.00- 159958.29- 102.2 3335.29 131500.00- 970;6.80- 73.8 34423.20-
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 215543.00 143802.25 66.7 71740.75 116050.00 42696.48 36.8 73353.52
ACTIVITY TOTAL 215543.00 143802.25 66.7 71140.75 116050.00 42696.43 36.8 73353.52
PUBLIC SAFETY:
POLICE 15100.00 150.00 1.0 14950.00 .00 .00 .00
ACTIVITY TOTAL 15100.00 150.00 1.0 14950.00 .00 .00 .00
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
T 0 T A L EXPENDITURES 230643.00 143952.25 62.4 86690.75 116050.00 42696.48 36.8 73353.52
EXCESS<REVENUE>EXPENDITURE 74070.00 16006.04- 21.6- 90076.04 15450.00- 54330.32- 352.0 38930.32
EXCESS <REVENUE> EXPENDITURE 74070.00 16006.04- 21.6- 90076.04 15450.00- 54380.32- 352.0 38930.32