HomeMy WebLinkAboutItem 4.08 FinancialRptApril04 CITY CLERK
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: May 18, 2004
SUBJECT: Financial Reports for the Month of April 2004
Report Prepared by: Fred W. Marsh, Finance Manager and
Lisa Hisatomi, Administrative Analyst II
ATTACHMENTS: 1. YTD Revenues and Budget Comparison
2. YTD Expenses and Budget Comparison
?~,~.3.~ Financial Statements for the Months of April. 2004
RECOMMENDATION.~ 'V' Receive the reports.
FINANCIAL STATEMENT: See reports for detail of monthly financial activity.
DESCRIPTION: This item provides the report on the preliminary financial statements for the month
of April. Consistent with prior reports the focus will be on General Fund Revenues and Expenditures,
which represent the most significant portion of the City's Operations.
Analysis of Al~ril 2(}04 Revenue and Expenditure Report
The April report represents the reporting of revenues and expenditures for the ten months of the Fiscal'
Year. It should be noted that there is not an even distribution of revenues and expenditures on a monthly
basis. There is also a lag with the reporting of expenditures due to the significant amount of services
provided to the City by independent contractors, including Police and Fire Services.
General Fund Revenues
Total General Fund Revenues collected through April. are comparable to what occurred in the tenth month
of the previous Fiscal Year. Through April 2004, the City had collected approximately 86% of the total
budgeted General Fund Revenues, which was 4% more than the percentage collected in the prior Fiscal
Year.
Sales Tax revenues continue to be slightly ahead when compared to the same period in the prior year. As
mentioned in the March financial report, the amount of sales tax .reported through the end of March
includes actual sales taxes received through December 2003. The City experienced a good holiday
season, with sales up in the Autos and Transportation, General Consumer Goods and Building and
Construction categories over the same quarter for the previous year.
Real Property Transfer Tax is higher than in the same period of the prior year due to an increase in the
dollar amount of residential and commercial property .sales transactions within the City. Transient
Occupancy Taxes are lower than in the same period of the prior year due to timing differences and lower
than expected tax collections at some of the City's hotels. Franchise Taxes are higher than in the same
period of the prior year due to higher collections in Gas and Garbage Franchise taxes. Licenses and
COPIES TO: :~ ~
Document in FSCOLOR 04-2004 [~ ITEM NO. 4'~
Permits are higher than in the same period of the prior year due to an increase in the valuation of building
permits on new residential and commercial projects.
intercsi Revenue is higher than in the same period in the prior year due to timing differences in the receipt
of interest payments. Initially all interest, revenue is recorded in the General Fund and is then allocated
quarterly to other funds on a pro rata basis.
The amount of Vehicle License Fee (VLF) received in the current Fiscal Year has declined from the prior
Fiscal Year due to lower car sales statewide and the State not paying the backfill portion of the VLF for
the first three months of the Fiscal Year. As of the writing of this report, the status of funding the VLF
backfill is still not settled. As mentioned in the prior monthly financial reports, Council already approved
a budget adjustment at the September 16, 2003, Council Meeting reducing the VLF revenue budget by
$456,000 to compensate for this expected loss of revenue.
In the Charges for Services category, as noted in previous financial reports, the City expects to receive
approximately $267,000 less in revenue for the fire charges for services revenue item due to a change in
how the Alameda County Sheriffs Office is handling calls for emergency service at the Santa Rita
location. This is offset, however, by an increase in zoning and subdivision fees. Fines and Forfeitures are
higher than in the same peribd of the prior year due to higher collections of parking fines.
General Fund Expenditures
Overall, through the month of April expenditures in the General Fund totaled $22.1 million and
represented approximately 54% of the total budgeted expenditures in the General Fund. Of this amount, a
total of approximately $2,190,000 was related to Capital Improvement Projects and the remainder was
related to Operating Costs reported in the General Fund. Capital Project expenditures typically do not
follow an even distribution due to differences in project timing.
In looking only at General Fund Operating Expenditures, the activity through April 2004 was slightly
lower when compared to the amounts expended for the same period in the prior Fiscal Year. Through the
end of April 2004, the City had expended 57% of the General Fund Operating Budget, which was 1% less
than the percentage expended in the prior Fiscal Year. As previously noted there are some timing
differences with payment for contract services, which complicate comparisons from one year to the next.
General Government is lower than in the same period of the prior year due to timing differences in the
payment of contract legal services. Police is higher than in the same period of the prior year due to timing
differences in the billing by Alameda County for contract police services. Fire Services is lower than
same period of the prior year due to the timing difference in the billing by Alameda County (i.e. two
quarters of fire contract services had already been paid in the prior year versus only one quarter paid this
fiscal year).
Health and Welfare is lower than in the same period of the prior year due to expenditures for consultant
services related to a new solid waste franchise agreement not occurring until later in the Fiscal Year.
Culture and Community Services is lower than in the same period of the prior year due to timing
differences in the payment for contract library and park maintenance services.
Capital Improvement Projects are lower than in the same period of the prior year. Several of the capital
projects funded by the General Fund in Fiscal Year 2003-2004 will either not incur major expenditures
until later in the Fiscal Year and/or will be carried over to Fiscal Year 2004-2005, including the
Geographic Information System, CTV Studio Remodel, Senior Center and I580 / Fallon Road Interchange
projects, the latter to be funded by reimbursements from the City of Pleasanton.
All expenditures are within the authorized budget. It is recommended that the City Council receive these
reports as authorized by Section 41004 of the California Government Code.
City of Dublin 2003-2004 YTD Revenues and Budget Comparison
For the Period 2004
Total General Fund Revenues
Property Taxes
Sales Taxes
· FY 2003/04
Real Property Transfer Tax 125% [] FY 2002/03
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits 133°'
Interest and Rentals %1%
Intergovernmental from State
Charges for Services
Fines and Forfeitures
Other Revenues 3%
0% 30% 60% 90% 120% 150%
83% of Year Complete
FY 2003/04 FY 2003104 % of FY 2002/03 % of Total for
Budget YTD Actual Budget YTD Actual FY 2002103
Property Taxes 11,274,729 11,017,665 98% 9,700,313 97%
Sales Taxes 13,036,000 10,465,881 80% 10,000,495 76%
Real Property Transfer Tax 334,000 416,913 125% 277,165 73%
Transient Occupancy Taxes 719,550 470,185 65% 525,060 73%
Franchise Taxes 1,414,237 1,230,975 87% 1,150,508 82%
Licenses and Permits 2,025,003 2,683,674 133% 2,210,219 91%
Interest and Rentals 897,550 820,559 91% 1,344,014 83%
Intergovernmental 1,916,900 1,324,062 69% 1,714,764 77%
Charges for Services 5,072,788 3,529,559 70% 3,440,293 72%
Fines and Forfeitures 106,500 83,443 78% 102,329 73%
Other Revenues 551,071 241,899 44% 226,445 55%
Total General Fund Revenues 37,348,328 32,284,815 86% 30,691,605 82%
~. ~: ~oo~ 4:5g ~ ATTACH M E N T 1
City of Dublin 2003-2004 YTD Expenses and Budget Comparison
For the Period Ending April 30, 2004
Total General Fund
Expenses
General Government 7 3%
Police
Fire
Other Public Safety 60% · FY 2003/04
67% [] FY 2002/03
Transportation 67%
Health and Welfare
Culture & Community
Services
Community
Development
Capital Improv.
Projects 66%
0% 20% 40% 60% 80% 100% 120%
83% of Year Complete
2003104 2003~04 % of FY 2002/03 % of Total for
Budget YTD Actual Budget YTD Actual FY 2002/03
General Government 5,249,920 3,426,626 65% 3,296,788 76%
Police 8,607,117 4,523,462 53% 2,361,647 30%
Fi re 7,159,187 2,292,181 32% 2,580,242 52%
Other Public Safety 351,807 151,135 43% 171,523 60%
Transportation 1,610,509 1,076,350 67% 898,227 67%
Health and Welfare 74,591 36,393 49% 26,860 67%
Culture and Community Services 5,371,054 3,687,428 69% 3,428,353 74%
Community Development 6,667,757 4,748,610 71% 3,954,947 74%
Capital Improvement Projects 6,057,383 2,192,683 36% 2,526,246 66%
Total General Fund Expenses 41,149,325 22,134,868 54% 19,244,833 59%
General Fund Operating Expenses 35,091,942 19,942,185 57% 16,718,587 58%
............... ATTACH M E NT 2
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF APRIL 2004
Prepared by
The Finance Department
May 5, 2004
ATTACHMENT 3
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Apr2004
GENERAL SPECIAL SPECIAL CAPITAL TRUST/ T 0 T A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR
ASSETS
CASH (38,566,389) 3,993,698 550,620 33,061,895 170,628 (789,547) (21,633,765)
CASH WITH FISCAL AGENT 172,779 172,779 171,989
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST 95,976,511 95,976,511 93,223.028
RECEIVABLES: TAXES
ACCOUNTS 138.985 37,776 176,761 500,688
INTEREST 542,481
ASSESSMENTS
DUE FROM OTHERS 308,720 308,720
INVENTORY AT COST
PREPAID ITEMS 13,178 13,178 7,108
FIXED ASSETS
AMOUNT TO BE PROVIDED 1,447,500 1,447,500 1,553,500
TOTAL ASSETS 57,871,006 4,031,474 550,620 33,061,895 1,790,907 97,305,902 74,365,028
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (599,132) (599,132) (952,395)
DEPOSITS FOR AB1600 FEES (35,391) (35.391) (1,629,632)
DEPOSITS OTHERS (1,686.546) (1,686,546) (853,289)
PAYABLES: ACCOUNTS (855,029) (183,818) (270~356) (1,309.203) (365,649)
INTEREST
PAYROLL (454,915) (454,915) (394,347)
DUE TO OTHERS (19,403) (308,720) (328,124) (34,022)
DEFERRED REVENUE (127,768) (127,768) (127,768)
DEBT INSTRUMENTS PAYABLE (1,565,000) (1,565,000) (1,671,000)
TOTAL LIABILITIES (3.778,185) (492,538) (270,356) (1,565,000) (6,106,079) (6,028,202)
FUND BALANCES (54,092,821) (3,538,937) (550,620) (32,791,539) (225,907) (91,199,822) (64,172,272)
TOTAL FUND E (54,092,821) (3,538.937) (550,620) (32,791.539) (225,907) (91,199,822) (64,172,272)
TOTAL LIABILITIES/EQUITY (57,871,006) (4,031,474) (550,620) (33,061,895) (1,790,907) (97,305,902) (70,200,474)
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Apr2004
INTERNAL ENTERPRISE FIXED ASSETS GENEFUkL LONG T 0 T A S
SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM---
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASH 8,050,416 (20) 8,050,396 6,898,758
CASH WITH FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS 47,265,633 19,466,456 66,732,089 48,676,346
AMOUNT TO BE PROVIDED 68.676,545 68,676,545 50,612,604
TOTAL ASSETS 55,316,050 (20) 19,466,456 68,676,545 143,459,031 106,187.708
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS (17.215) (17,215)
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE (68,676.545) (68,676,545) (50,612,604)
TOTAL LIABILITIES (17,215) (68.676,545) (68,693,760) (50,612,604)
FUND BALANCES (55,298,835) 20 (19,466,456) (74.765,271) (54,989.573)
TOTAL FUND E (55,298,835) 20 (19,466,456) (74.7651271) (54.989,573)
TOTAL LIABILITIES/EQUITY (55,316,050) 20 (19,466,456) (68.676.545) (143,459,031)(105.602.177)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2004
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERTY TAXES 11,274,729.00 11,017,664.77 257,064.23 10,039,542.89 9,700,313.05 339,229.84
SALES TAX 13,036,000.00 10,465,880.75 2,570,119.25 13,193,407.37 10,000,495.04 3,192,912.33
REAL PROPERTY TRANSFER TAX 334,000.00 416 913.17 (82.913.17) 379,088.81 277,165.46 !01,923.35
HOTEL TRANSIENT OCCUPANCY TAX 719,550.00 470,184.87 249,365.12 717,083.07 525,059.91 192,023.16
FRANCHISE TAXES 1,414.237.00 1,230 975.49 183,261.51 1,394,953.26 1,150,508.27 244,444.99
LICENSES & PERMITS 2,025,003.00 2.683 674.41 '(658,671.41) 2,421,884.99 2,210,218.51 211,666.48
FINES & FORFEITURES 106,500.00 83 443.44 23,056.56 139,614.86 102,329.13 37,285.73
USE/MONEY & PROP-INTEREST 751.710.00 715 508.79 36,201.21 1,487,493.37 1,242,460.15 245,033.22
USE/MONEY & PROP-RENTALS 145.840.00 105 050.67 40,789.33 139,019.25 101,554.32 37,464.93
INTERGOVERNMENTAL 1.916,900.00 1.324 061.91 592,838.09 2,234,178.93 1,714,764.35 519,414.58
CHARGES FOR SERVICES 5.072.788.00 2.529 559.20 1,543,228.80 4,760.254.62 3,440,292.86 1,319,961.76
OTHER SOURCES OF REVENUE 551.071.00 241,898.97 309,172.03 410,713.57 226,444.85 184,268.72
TOTAL REVENUE 37,348,328.00 32,284,816.44 5,062,511.56 37,317,224.99 30,691,605.90 6,625,629.09
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 250.580.00 176.377.07 74,202.93 196 233.20 167,638.58 28,594.62
CITY MANAGER 828,110.00 637 401.52 190,708.48 740 856.35 587,308.18 153,548.17
CENTRAL SERVICES 370.244.00 266 426.57 103,817.42 292 316.29 227,662.34 64,653.95
CITY ATTORNEY 809.047.00 499 456.09 309,590.91 850 821.87 585,607.36 265,214.51
ADMIN SERVICES 1.361.492.00 986 427.47 375,064.53 982 221.59 773,443.44 208,778.15
BUILDING ~ANAGEMENT 997.595.00 567 515.52 430,079.47 757 323.39 544,726.12 212,597.27
INSURANCE COST CENTER 430.405.00 290 633.38 139,771.62 362 022.64 389,833.40 (27,810.76)
ELECTIONS COST CENTER 2,800.00 2.288.31 411.69 10 918.84 10,668.84 250.00
NON-DEPARTMENTAL 199.647.00 199,647.00 146,605.38 9,900.00 126,705.38
ACTIVITY TOTAL 5,249.920.00 3,426,625.94 1,823,294.06 4,339,319.55 3.296,788.26 1,042,531.29
PUBLIC SAFETY
POLICE 8,607.117.00 4 523,462.22 4,083 654.77 7,947,078.88 2,361,646.79 5,585,432.09
CROSSING GUARDS 71,462.00 43.780.62 27 681.38 61,878.80 43,424.68 18,454.12
ANIMAL CONTROL 197.194.00 57.513.37 139 680.63 164,564.93 87,887.97 76,676.96
TRAFFIC SIGNALS & STREET LIGHTIN 11.150.00 3,661.76 7 488.24
DISASTER PREPAREDNESS 72.001.00 46,178.77 25 822.23 59,237.80 40,210.69 19,027.11
FIRE SERVICES 7,159.187.00 2,292,181.17 4,867 005.83 4,951,374.82 2,580,241.86 2,371,132.96
ACTIVITY TOTAL 16.118.111.00 6.966.777.92 9,151 333.08 13,184,135.23 5,113,411.99 8,070,723.24
TRANSPORTATION
PUBLIC WORKS 697.824.00 539.541.43 158,282.57 632,481.15 484,951.52 147,529.63
STREET MAINTENANCE 10.004.00 3,703.99 6,300.01 9,868.95 7,927.19 1,941.76
STREET SWEEPING 145,676.00 87,425.19 58,250.81 122,569.70 82,853.82 39,715.88
STREET TREE MAINTENANCE 118,188.00 77,272.96 40,915.04 76,662.73 46,925.29 29,737.44
STREET LANDSCAPING MAINTENAN 638,817.00 268,405.95 270,411.05 495,105.08 275,568.95 219,536.13
ACTIVITY TOTAL 1,610,509.00 1,076,349.52 534,159.48 1,336,687.61 898,226.77 438,460.84
HEALTH & WELFARE
WASTE MANAGEMENT 35,341.00 35,341.00 1,798.28 51.78 1,746.50
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/30/2004
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
CHILD CARE 18,500.00 18,500.00 15,000.00 12,056.00 2,944.00
SOCIAL SERVICES 1,000.00 1,000.00 6,000.00 6,000.00
HOUSING PROGRAMS 19,750.00 16,892.18 2,856.82 17,501.74 8,751.74 8,750.00
ACTIVITY TOTAL 74,591.00 36,392.18 38,197.82 40,300.02 ~ 26,859.52 13,440.50
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 553,662.00 374.713.01 178,948.99 485,281.21 365,632.97 119.648.24
CULTURAL ACTIVITIES 138,563.00 98,214.34 40,348.66' 121,198.29 99,274.57 21,923.72
HERITAGE CENTER 114,773.00 76,877.92 37,895.08 92,803.62 70,236.43 22,567.19
DUBLIN CEMETERY 54,858.00 39,484.19 15,373.81 31,241.84 19,044.35 12,297.49
PARK MAINTENANCE 1,457,804.00 851,360.59 606,443.41 1,200,226.46 782,389.15 417.837.21
COMMUNITY TV 64,634.00 58,816.22 5,817.78 76,233.17 72,870.07 3,363.10
RECREATION ADMIN 546 233.00 417,478.58 128,754.42 452,646.88 354,799.39 97,847.49
PLAYGROUNDS 281 699.00 t79,062.08 102,636.92 230,269.67 175,233.73 55,035.94
SHANNON CENTER 291 253.00 220,078.55 71,174.45 266,989.58 210,279.43 56,710.15
PRESCHOOL 82780.00 61.416.36 21,363.64 74,354.14 59,851.84 14,502.30
TEENS PROG~M 111792.00 61,756.96 50,035.04 100,141.63 70,968.85 29,172.78
ADULT SPORTS 106190.00 72.772.74 33,417.26 97,087.23 70,671.98 26,415.25
YOUTH SPORTS 113 604.00 92.446.94 21,157.06 93,209.36 77,923.28 15,286.08
COMMUNITY GYM 41 560.00 28.559.77 13,000.23 46,605.98 36,515.97 10,090.01
EMERALD GLEN ACTIVITY CENTER 4 039.00 4,029.00
SPECIAL EVENTS 362 291.00 303,538.25 58,752.75 356,425.65 316,483.30 39,942.35
SENIOR CENTER 222 494.00 169,094.55 53,399.45 183,985.64 139,286.14 44,699.50
RECREATION INSTRUCTION 190 418.00 135,327.81 55,090.19 153,581.45 119,569.06 34,012.39
AQUATICS 379 122.00 249.677.16 129,444.84 338,055.61 222,235.72 115,819.89
PARKS/FACILITIES MANAGEMENT 253 285.00 196,751.60 56,533.40 211,125.63 165,086.43 46,039.20
ACTIVITY TOTAL 5,371 054.00 3,687,427.62 1,683,626.38 4,611,563.04 3,428,252.66 1,183,210.38
COMMUNITY DEVELOPMENT
PLANNING 2,467,581.00 1,718,767.17 748,813.83 1,767,026.63 1,316,939.98 450,086.65
BUILDING SAFETY 1,966,628.00 1,361,561.83 605,066.17 1,467,263.47 1,014,011.30 453,252.17
ENGINEERING 1,923,433.00 1,396,419.71 527,013.29 1,865,709.85 1,382,924.70 482,785.15
ECONOMIC DEVELOPMENT 310,115.00 271,860.82 38,254.18 278,983.20 241,071.13 37,912.07
ACTIVITY TOTAL 6,667,757.00 4,748,609.53 1,919,147.47 5,379,083.15 3,954,947.11 1,424,136.04
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS. 1,087,442.00 190,845.49 896,596.51 2,258,752.04 1,604,274.68 654,477.26
COMMUNITY IMPROVEMENTS 989,845.00 638,125.03 351,719.97 442,108.93 251,222.87 90,786.06
PARKS 2,869,563.00 1,049,051.26 1,820,511~74 669,566'.48 320,492.60 349,073.88
STREET CONSTRC/IMPROVEMENTS 1,110,533.00 314,660.96 795,872.04 464,048.31 250,156.27 213,892.04
ACTIVITY TOTAL 6,057,383.00 2,192,682.74 3,864,700.26 3,834,475.76 2,526,246.42 1,308,229.34
TOTAL EXPENDITURES 41,149,325.00 22,134,866.45 19,014,458.55 32,725,564.36 19,244,832.73 13,480,731.63
EXCESS REVENUE (EXPENDITURES) (3,800,997.00) 10,149,949.99 (13,950,946.99) 4,591,670.63 11,446,773.17 (6,855,102.54)
TRANSFERS IN FROM OTHER FUNDS 6,600.00 (6,600.00) 18,560.15 6,600.00 11,960.15
TRANSFERS OUT FROM OTHER FUNDS (20.00) (20.00)
REVENUES OVER(UNDER) EXPENDITURES (3,800,997.00) 10,156,549.99 (13,957,546.99) 4,610,210.78 11,453,373.17 (6,842,162.39)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/20/2004
SPECIAL REVENUE FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
PROPERTY TAXES 108 192.00 98,939.83 9,252.17 103,107.58 96,049.33 7,058.25
SALES TAX/OTHER TAXES 333 000.00 236,874.55 96,125.45 380,199.02 272,646.47 107,552.55
FINES & FORFEITURES 149 000.00 112,043.26 36,956.64 134,670.06 98,157.59 36,512.47
USES/MONEY & PROPERTY 36 949.00 41,878.93 (4,929.93) 87,896.70 72,893.73 15 002.97
INTERGOVERNMENTAL FROM STATE 2,002 309.00 2,287,215.30 (284~906.30) 8,768,700.98 5,592,588.89 3,176 112.09
INTERGOVERNMENTAL KROM COUNTY 282 829.00 148,407.00 134,422.00 276,556.50 121,495.50 155 061.00
INTERGOVERNMENTAL FROM FEDERAL 957 394.00 60,550.36 896,843.64 133,137.78 77,701.14 55 436.64
CHARGES FOR SERVICES 981 937.00 942,279.96 39,657.04 920,648.29 875,768.87 44 879.42
OTHER SOURCES OF REVENUE 102 000.00 10.405.00 91,595.00 251,582.51 12,315.28 239 267.23
TOTAL REVENUE 4,953 610.00 2,938,594.29 1,015,015.71 11,056,499.42 7,219,616.80 3,836 882.62
*******EXPENDITURES*******
PUBLIC SAFETY:
POLICE 165,481.00 149,332.85 16,148.15 210,229.18 85,288.45 124,940.73
TRAFFIC SIGNALS & STREET LTG 189,500.00 99,081.80 90,418.20 137,632.61 74,786~58 62,846.03
DISASTER PREPAREDNESS 7,000.00 7,000.00 7,258.78 7,258.78
FIRE SERVICES 250,579.00 27,318.67 223,260.33 204,076.36 127,227.70 76,848.66
ACTIVITY TOTAL 612,560.00 282,733.32 329,826.68 559,196.93 287,302.73 271,894.20
TRANSPORTATION:
STREET MAINTENANCE 237,579.00 137,479.63 100,099.37 238,621.60 112,761.79 125,859.81
STREET SWEEPING
ACTIVITY TOTAL 237,579.00 137,479.63 100,099.37 238,621.60 112,761.79 125,859.81
HEALTH & WELFARE: :
WASTE MANAGEMENT 1,295,225.00 609,434.26 685,890.74 1,063,584.65 512,251.72 551,332.93
SOCIAL SERVICES 44,935.00 32,145.11 12,789.89 28,427.00 17,896.95 10,530.05
HOUSING PROGRAMS
ACTIVITY TOTAL 1,340,260.00 641,579.37 698,680.63 1,092,011.65 530,148.67 561,862.98
COMMUNITY DEVELOPMENT:
ENGINEERING 6,000.00 . 6,000.00 6,000.00 4,215.50 1,784.50
ACTIVITY TOTAL 6,000.00 6,000.00 6,000.00 4,215.50 1,784.50
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 50,000.00 50,000.00
COMMUNITY PROJECTS 773,435.00 773,435.00 36,200.00 2,200.00 34,000.00
PARKS 341,928.00 6,000.00 335,928.00 426,095.00 254,440.00 171,655.00
STREET CONSTRUCTION/IMPROVEMENT 2,443,522.00 1,781,598.36 661,923.64 8,733,595.34 2,243,834.95 6,489,760.39
ACTIVITY TOTAL 3,608,885.00 1,787,598.36 1.821,286.64 9.195,890.34 2,500,474.95 6,695,415.39
T 0 T A L EXPENDITURES 5,805,284.00 2,855,390.68 2,949,893.32 11,091,720.52 3,434,903.64 7,656,816.88
EXCESS REVENUE (EXPENDITURES) (851,674.00) 1,083,203.61 (1,934,877.61) (35,221.10) 3,784,713.16 (3,819,934.26)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS 6,600.00 (6,600.00) 18,560.15 3,662,410.97 (3,643,850.82)
REVENUES OVER (UNDER) EXPENDITURES (851,674.00) 1,076,603.61 (1,928,277.61) (53,781.25) 122,302.19 (176,083.44)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/30/2004
SPECIAL ASSESSMENT FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
***********************
SPECIAL BENEFITS ASSESSMENTS 630,482.00 535.375.93 95.106.07 501.425.07 457~610.11 43.814.96
USES/MONEY & PROP-INTEREST 13.704.00 5.569.63 8.134.37 14,049.83 11.341.69 2.708.14
OTHER SOURCES OF REVENUE 4.000.00 144.29 3.855.71 10.598.97 6,863.08 3.735.89
TOTAL REVENUE 648,186.00 541.089.85 107.096.15 526,073.87 475,814.88 50.258.99
*******EXPENDITURES*******
PUBLIC SAFETY:
TRAFFIC SIGNALS & STREET LIG 269,686.00 149.210.95 120.475.05 204,778.18 147,493.96 57.284.22
ACTIVITY TOTAL 269,686.00 149.210.95 120.475.05 204.778.18 147,493.96 57.284.22
TRANSPORTATION
PUBLIC WORKS 1,791.00 1.143.85 647.15 1,393.46 1.186.97 206.49
STREET TREE MAINTENANCE 29,768.00 16.178.99 13.589.01 9.437.02 7.214.76 2.222.26
STREET LANDSCAPE MAINTENANCE 355,333.00 178.939.78 176.393.22 264,802.70 181,440.55 83.362.15
ACTIVITY TOTAL 386,892.00 196.262.62 190.629.38 275.633.18 189,842.28 85.790.90
COMMUNITY DEVELOPMENT
ENGINEERING 15,250.00 10.405.50 4,844.50 14,565.20 10,602.20 3.963.00
ACTIVITY TOTAL 15,250.00 10.405.50 4.844.50 14,565.20 10.602.20 3.963.00
CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS
STREET CONSTRUCTION/IMPRVMNT 77,584.00 53,878.94 23,705.06 56,000.00 56.000.00
ACTIVITY TOTAL 77.584.00 53.878.94 23.705.06 56.000.00 56.000.00
T 0 T A L EXPENDITURES 749,412.00 409,758.01 339.653.99 550,976.56 347,938.44 203.038.12
EXCESS REVENUE (EXPENDITURES) (101,226.00) 131,331.84 (232,557.84) (24.902.69) 127.876.44 (152,779.13)
REVENUES OVER (UNDER) EXPENDITURES (101,226.00) 131.331.84 (232,557.84) (24.902.69) 127.876.44 (152.779.13
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/30/2004
CAPITAL IMPROVEMENT FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
**********************
USES/MONEY & PROP-INTEREST 759,951.00 480,573.82 279,377.18 1,120,018.43 1,041,798.88 78,219.55
OTHER SOURCES OF REVENUE 19,169,000.00 10,473,112.61 8,695,887.39 10,195,565.15 10,195,565.15
TOTAL REVENUE: 19,928,951.00 10,953,686.43 8,975,264.57 11,315,583.58 1,041,798.88 t0,273,784.70
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY ATTORNEY 28,800.00 39,203.44 (10,403.44) 23,902.29 18,281.66 5,620.63
ACTIVITY TOTAL 28,800.00 39,203.44 (10,403.44) 23~902.29 18,281.66 5,620.63
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
HOUSING PROGRAMS 2,505.917.00 1,831,608.28 674,308.72 219,771.73 97,356.97 122,414.76
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACTIVITY TOTAL
COMMUNITY DEVELOPMENT
PLANNING 2,561.31 (2,561.31)
ACTIVITY TOTAL 2,561.31 (2,561.31)
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1,056,887.00 1,362,271.92 (305,384.92) t0,315,973.90 8,085,579.31 2,230,394.59
COMMUNITY IMPROVEMENTS
PARKS 5,513,453.00 2,800,611.91 2,712,841.09 1,274,709.53 1,042,673.62 232,035.91
STREET ;ONSTRUCTION/IMPROVEMENT 17,424,516.00 2,836,886.56 14,587,629.44 9,091,559.57 8,039,701.85 1,051,857.72
ACTIVITY TOTAL 23,994,856.00 6,999,770.39 16,995,085.61 20,682,243.00 17,167,954.78 3,514,288.22
T 0 T A EXPENDITURES 26,529,573.00 8,870,582.11 17,658,990.89 20,925,917.02 17,286,154.72 3,639,762.30
EXCESS REVENUE (EXPENDITURES) (6,600,622.00) 2,083.104.32 (8,683,726.32) (9,610,333.44)(16,244,355.84) 6,634,022.40
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES (6,600,622.00) 2,083,104.32 (8,683,726.32) (9,610,333.44)(16,244,355.84) 6,634,022.40
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/30/2004
TRUST/AGENCY FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
SPECIAL ASSESSMENTS 204,527.28 (204,527.28) 238,107.33 207,689.64 30,417.69
USES/MONEY & PROP-INTEREST 1,574.51 (1,574.51) 5,009.96 3,586.00 1,423.96
TOTAL REVENUE 206,101.79 (206,101.79) 243,117.29 211,275.64 31,841.65
*******EXPENDITURES*******
GENEP, AL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 229,893.50 (229,893.50) 233,949.42 231,764.42 2,185.00
ACTIVITY TOTAL 229,892.50 (229,893.50) 233,949.42 231,764.42 2,185.00
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
T 0 T A L EXPENDITURES 229,893.50 229,893.50) 233,949.42 231,764.42 2,185.00
EXCESS REVENUE (EXPENDITURES) (23,791.71) 23,791.71 9,167.87 (20,488.78) 29,656.65
REVENUES OVER (UNDER) EXPENDITURES (23,791.71) 23,791.71 9,167.87 (20,488.78) 29,656.65
THE CITY OF DUBLIN STATEHENT SHO~INB
REYENUE$ YERSUS E×PEND~TURE$
FOR THE PERIOD
07/01/2003 THrOUgH 04/30/2004
INTERNAL SERVICE' FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
USES/MONEY & PROP-INTEREST 145,333.00 102,560.75 42,772.25 209,125.89 178,599.72 30,526.17
CHARGES FOR SERVICES 1,590,277.00 1,348,479.06 241,797.94 1,226,711.49 1,104,325.50 222,385.99
OTHER SOURCES OF REVENUE 21.000.00 5,580.00 15,420.00 12,629,422.53 17,630.53 12,611,792.00
TOTAL REVENUE 1,756,610.00 1,456,619.81 299,990.19 14,165,259.91 1,300,555.75 12,864,704.16
**************************
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 1,496,152.00 393,904.26 1,102,247.74 2,344,963.06 690,256.86 1,654,706.20
ACTIVITY TOTAL 1;496,152.00 393,904.26 1,102,247.74 2,344,963.06 690,256.86 1,654,706.20
PUBLIC SAFETY:
FIRE 64,285.00 26,587.31 37,697.69 57,775.63 24,747.47 33,028.16
ACTIVITY TOTAL 64,285.00 26,587.31 37,697.69 57,775.63 24,747.47 33,028.16
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
T 0 T A L EXPENDITURES 1,560,437.00 420,491.57 1,139,945.43 2,402,738.69 715,004.32 1,687,724.36
EXCESS REVENUE (EXPENDITURES) 196,173.00 1,036,128.24 (839,955.24) 11,762,521.22 585,551.42 11,176,969.80
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES 196,173.00 1,036,128.24 (839,955.24) 11,762,521.22 585,551.42 11,176,969.80
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 04/30/2004
EN ERPRISE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
********EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 20.00 20.00 20.00 20.00
FINANCE
ACTIVITY TOTAL 20.00 20.00 20.00 20.00
PUBLIC SAFETY:
HEALTH & WELFARE: ·
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
T 0 T A L EXPENDITURES 20.00 20.00 20.00 20.00
EXCESS REVENUE (EXPENDITURES (20.00) (20.00) (20.00) (20.00)
TRANSFERS IN FROM OTHER FUNDS (20.00) (20.00)
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES (20.00) (20.00) (20.00) 20.00