HomeMy WebLinkAboutItem 4.03 Fin Rpt April 2003 CI'TY CLERK
File # 0330-50
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: May 2003
SUBJECT: Financial Reports For the Month of April 2003
Report Prepared by: Carole A. Perry, Administrative Services
Director and Fred Marsh, Finance Manager
ATTACHMENTS: 1. YTD Revenues and Budget Comparison
2. YTD Expenses and Budget Comparison
3. Financial Statements for the Month of April 2003
RECOMMENDATION. , eceive the reports.
FINANCIAL STATEM~IT: 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 April 2003 Revenue and Expenditure Report
The April report represents the reporting of revenues and expenditures for the first 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. For example, the expenditures for major contracts such as Police and Fire Services lag
somewhat, since the City is billed on a quarterly basis. A more detailed analysis of General Fund
Revenue and Expenditures is shown on the attached reports and discussed in a subsequent section of this
report.
Additional Impacts resulting from Passage of State Budget for Fiscal Year 2002/2003
As previously reported in the Mid Year Report to Council on April 4th, and as currently budgeted by the
State, the City expects to receive Gas Taxes and Motor Vehicle in Lieu Fees from the Department of
Motor Vehicles. It should be noted that, for Fiscal Year 2002/2003, the $100,000 revenue budgeted for
the Citizen's Option for Public Safety (COPS) grant was received at the end of October 2002 and that
$60,748 was received from the State for the City's Booking Fee Reimbursements in November 2002.
The State budget condition remains uncertain. Of critical importance continues to be the Motor Vehicle
in Lieu Fees (VLF). For the City, VLF comprises $1,937,000 million of the City's General Fund
revenue. About $1.4 million represents the "backfill" portion that is funded by the State. Governor Davis
has already vetoed one bill that would have restored the Vehicle License Fee to the amount assessed in
1999. More information should become available later this month; staff will continue to monitor the
situation and will report back to Council on any subsequent adjustments to the State's budget that have a
direct financial impact on the City.
COPIES TO: 4~
G:\Monthly Financials\4-2003 agenda statement monthly financials.doc ITEM NO.
General Fund Revenues
Total General Fund Revenues collected through April have exceeded what was collected in the tenth
month of the previous Fiscal Year. Through April 2003, the City has collected approximately 85% of the
total budgeted General Fund Revenues compared to 79% in the prior Fiscal Year.
Property Taxes are higher than in the same period of the prior year due to timing differences related to
deductions of property tax receipts for monies due to the Alameda County Surplus Property Authority
under its revenue sharing agreement with the City.
The amount of sales tax reported through the end of April includes actual sales taxes received through
December 2002. Real Property Transfer Tax is lower than in the same period of the prior year due to
lower than expected year to date proceeds from the sale of non residential properties.
Transient Occupancy Taxes (TOT) are lower than in the same period of the prior year due to lower than
expected occupancy rates at some of the City's hotels. In addition, there has been an increase in the
amount of exemptions claimed by two of the local hotels. These exemptions are the result of hotel
bookings by federal and state employees, who are exempt from paying this tax under the City's TOT
ordinance. Franchise Taxes are lower than in the same period of the prior year due to the success
achieved from the City's new commercial recycling programs, which have reduced the amount of garbage
collected in the City, thereby reducing the Franchise Taxes received from the City's contract waste
management provider.
Licenses and Permits are higher than in the same period of the prior year due to an increase in the number
of permits pulled for new residential projects. Interest and Rentals is higher than in the same period of the
prior year due to timing differences in the receipt of interest payments from federal securities and a higher
year to date cash balance in the General Fund than originally estimated in the budget. Initially all interest
revenue is recorded in the General Fund and is then allocated quarterly to other funds on a pro rata basis.
Fines and forfeitures are higher than in the prior year due to an increase in the dollar amount of court
convictions from previous outstanding court cases relating to arrests occurring within the City. Other
Revenues are lower than in the prior year due to reimbursements received in the prior year from DSRSD
for work performed on the Dublin Boulevard Widening project.
General Fund Expenditures
Overall, through the month of April expenditures in the General Fund totaled approximately $19.1 million
and represented approximately 51% of the total budgeted expenditures in the General Fund. Of this
amount, a total of approximately $2.5 million 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 2003 was lower than
the amounts expended for the same period in the prior Fiscal Year. Through April 2003, the City had
expended 56% of the General Fund Operating Budget, compared to 64% in the prior Fiscal Year. Police
is lower than in the same period of the prior year due to timing differences for the payment of contract
police services.
Health and Welfare is lower than in the same period of the prior year due to delays in the completion of
the non residential affordable housing fee study. Community Development is lower than in the same
period of the prior year due to lower than expected use of development related contract services in the
Planning and Engineering divisions due to delays in development projects.
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 2002-2003 will not incur major expenditures until
later in the Fiscal Year, including the Geographic Information System, Civic Center HVAC, Downtown
Improvement Implementation, Freeway Underpass Art at Dublin Boulevard and Amador Valley
Boulevard, Shannon Community Center Decking & Exterior Painting, Senior Center and Dublin
Boulevard Undergrounding of Utilities. All expenditures to date 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 2002-2003 YTD Revenues and Budget Comparison
For the Period Ending April 30, 2003
Total General Fund Revenues ;%
Property Taxes
Sales Taxes [] FY 2002/2003
Real Property Transfer Tax [] FY 2001/2002
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals 98%
Intergovernmental from State %
Charges for Services
Fines and Forfeitures :,
Other Revenues %
0% 30% 60% 90% 120% 150%
83% of Year Complete
FY 2002/03 FY 2002/03 % of FY 2001102 % of Total for
Budget YTD Actual Budget YTD Actual FY 2001/02
Property Taxes 9,892,843 9,700,313 98% 7,801,405 89%
Sales Taxes 12,702,000 10,000,495 79% 9,740,301 76%
Real Property Transfer Tax 415,000 277,165 67% 327,224 75%
Transient Occupancy Taxes 858,000 525,060 61% 606,067 75%
Franchise Taxes 1,493,900 1,150,508 77% 1,146,512 83%
Licenses and Permits 1,622,404 2,210,219 136% 1,994,734 86%
Interest and Rentals 1,373,538 1,344,015 98% 1,183,605 61%
Intergovernmental 2,096,165 1,714,764 82% 1,615,206 78%
Charges for Services 4,815,035 3,440,017 71% 3,258,546 73%
Fines and Forfeitures 114,000 102,329 90% 97,028 82%
Other Revenues 755,839 226,495 30% 421,176 85%
Total General Fund Revenues 36,138,724 30,691,380 85% 28,191,804 79%
Date Pdnted: 5/612003 9:38 AM ATTACHMENT 1
City of Dublin 2002-2003 YTD Expenses and Budget Comparison
For the Period Ending April 30, 2003
Total General Fund 5q %
Expenses
General Government
Police ~9%
50%
Fire 53~
55'/0
Other Public Safety 4~ 'o ! · FY 2002/03
Transportation 6t % I [] FY 2001/02
J7
Health and Welfare ,
Culture & Community ' / 71%
ServiCes ?$
Community 8%
Development ~ 75%
/
Capital Improv. 34O~o
82°~
Projects I I I I I I I
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
83% of Year Complete
FY 2002/03 FY 2002/03 % of FY 2001/02 % of Total for
Budget YTD Actual Budget YTD Actual FY 2001/02
General Government 4,431,521 3,262,540 74% 2,819,108 72%
Police 7,882,674 2,319,761 29% 3,549,995 53%
Fire 5,108,279 2,565,469 50% 2,474,826 53%
Other Public Safety 313,858 171,158 55% 130,019 54%
Transportation 1,337,221 893,089 67% 772,044 71%
Health and Welfare 69,001 26,860 39% 27,786 53%
Culture and Community Services 4,810,190 3,415,853 71% 2,931,088 73%
Community Development 5,824,070 3,937,610 68% 3,497,698 75%
Capital Improvement Projects 7,321,648 2,484,780 34% 4,733,858 82%
Total General Fund Expenses 37,098,462 19,077,120 51% 20,936,422 67%
General Fund Operating Expenses 29,776,814 16,592,340 56% 16,202,564 64%
........... ~o~ ..... ATTACHMENT 2
CITY OF DUBLIN'S
FINANCIAL STATEMENTS
FOR
THE MONTH OF APRIL 2003
Prepared by
The Finance Department
May 6, 2003
ATTACHMENT 3
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Apr2003
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 (40,360,149) 2,373,399 572,067 31,703,547 165,553 (5,545,582) (24~199,410)
CASH WITH FISCAL AGENT 171,989 171,989 167,304
AMOUNT HELD IN ESCROW 109,300
INVESTMENTS AT COST 93,223,028 93,223,028 93,816,267
RECEIVABLES: TAXES
ACCOUNTS 138,985 361,702 500.688 157,651
INTEREST 542,481 542,481 312,860
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS 10,003 -t0,003 8,094
FIXED ASSETS
AMOUNT TO BE PROVIDED 1,553,500 1.553,500 1,652,500
TOTAL ASSETS 53,554,349 2,735,101 572,067 31,703,547 1,891,042 90,456,107 72,024,565
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (952,620) (952,620) (941,283)
DEPOSITS FOR AB1600 FEES (34,110) (7,4399165) (7,473,274) (24,571~575)
DEPOSITS OTHERS (853,389) (853,389) (849,605)
PAYABLES: ACCOUNTS (211,173) (140,012) (188,630) (539,814) (242~410)
INTEREST
PAYROLL (394,347) (394,347) (322,687)
DUE TO OTHERS (34,022) (34,022) (149,877)
DEFERRED REVENUE (127,768) (127,768) (146,433)
DEBT INSTRUMENTS PAYABLE (1,671,000) (1,671,000) (1,770,000)
TOTAL LIABILITIES (2,607,429) (140,012) (7,627,794) (1,671,000) (12.046,235) (28,993,869)
FUND BALANCES (50,946,920) (2,595,089) (572,067) (24,075,753) (220,042) (78.409,872) (38,211,664)
TOTAL FUND E (50,946,920) (2,595.089) (572,067) (24,075,753) (220,042) (78,409,872) (38,211,664)
TOTAL LIABILITIES/EQUITY (53,554,349) (2,735.101) (572,067) (31,703,547) (1,891,042) (90,456,107) (67,205,533)
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 30Apr2003
INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T 0 T A L S
SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM---
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASH 6,775,249 (20) 6.775,229 6,090,657
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 36,183.959 12.492.387 48,676,346 38,136,473
AMOUNT TO BE PROVIDED 50,612,604 50,612,604 41,477,363
TOTAL ASSETS 42,959.207 (20) 12.492,387 50.612,604 106,064,179 85,704,492
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS (1)
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE (50,612,604) (50,612,604) (41~477o363)
TOTAL LIABILITIES (50.612.604) (50,612.604) (41,477,363)
FUND BALANCES (42,959,207) 20 (12,492.387) (55.451.575) (42~505,056)
TOTAL FUND E (42,959,207) 20 (12,492,387) (55.451.575) (43,505,056)
TOTAL LIABILITIES/EQUITY (42,959.207) 20 (12,492,387) (50.612.604) (106.064.179) (84,9829419)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*********************
PROPERTY TAXES 9,892,843.00 9.700,313.05 192,529.95 8,794,710.89 7,801,404.71 993,306.18
SALES TAX 12,702,000.00 10,000,495.04 2,701,504~96 12.813.111.10 9,740,301.30 3,072,809.80
REAL PROPERTY TRANSFER TAX 415,000.00 277,165.46 137,834.54 434,832.20 327,224.47 107,607.73
HOTEL TRANSIENT OCCUPANCY TAX 858,000.00 525,059.91 332,940.09 810,219.79 606,066.72 204,153.07
FRANCHISE TAXES 1,492,900.00 1,150,508.27 343,391.73 1,385,815.52 1,146,512.23 239,303.29
LICENSES & PERMITS 1,622,404.00 2,210,218.51 (587,814.51) 2,327,250.77 1,994,734.29 332,516.48
FINES & FORFEITURES 114,000.00 102,329.13 11 670.87 118.190.93 97,027.85 21,163.08
USE/MONEY & PROP-INTEREST 1,244,226.00 1,242,460.15 1 765.85 1,843,673.66 1,120,413.92 723,259.74
USE/MONEY & PROP-RENTALS 129,312.00 101,554.32 27 757.68 85,936.82 63,191.35 22.745.47
INTERGOVERNMENTAL 2,096,165.00 1,714,764.35 381 400.65 2,076,648.50 1,615,205.69 461,442.81
CHARGES FOR SERVICES 4,815,035.00 3,440,017.35 1,375 017.65 4.464,259.66 3,258,545.63 1.205,714.03
OTHER SOURCES OF REVENUE 755,839.00 226,494.85 529 344.15 493,722.65 421,175.91 72,546.74
TOTAL REVENUE 36,138,724.00 30,691,380.39 5,447 343.61 35.648,372.49 28.191,804.07 7,456,568.42
**************************
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 214,432.00 166,530.88 47,901.12 217 946.55 193,520.20 24,426.35
CITY MANAGER 739.518.00 583,080.05 156,437.95 560 359.16 399,931.03 160,428.13
CENTRAL SERVICES 319,600.00 225,821.77 93.778.23 297 049.71 255,852.70 41,197.01
CITY ATTORNEY 686.076.00 585,187.28 100,888.72 764 484.52 530,641.72 233,842.80
ADMIN SERVICES 1,038.223.00 766.963.65 271,259.35 922 865.72 716.572.07 206~293.65
BUILDING MANAGEMENT 731,567.00 524,554.06 207,012.94 657 327.i7 456,943.04 200,384.13
INSURANCE COST CENTER 386.665.00 389,833.40 (3,168.40) 385 395.68 253,153.56 132,242.12
ELECTIONS COST CENTER 20,940.00 10,668.84 10.271.16 14,507.57 2.493.50 12,014.07
NON-DEPARTMENTAL 294.500.00 9,900.00 284,600.00 109,981.56 10,000.00 99,981.56
ACTIVITY TOTAL 4.431.521.00 3.262,539.93 1,168,981.07 3,929,917.64 2,819,107.82 1.110.809.82
PUBLIC SAFETY
POLICE 7,882,674.00 2,319,761.24 5,562.912.76 6.668,234.72 3,549,995.03 3.118,239.69
CROSSING GUARDS 71.462.00 43,424.68 28,037.32 56.677.08 39,624.59 17,052.49
ANIMAL CONTROL 181,437.00 87,887.97 93,549.03 138,935.98 53,835.87 85,100.11
DISASTER PREPAREDNESS 60,959.00 39,844.94 21,114.06 46,012.48 36,558.24 9,454.24
FIRE SERVICES 5,108,279.00 2.565,469.24 2,542,809.76 4,698,607.54 2,474,825.87 2,223,781.67
ACTIVITY TOTAL 13,304,811.00 5.056,288.07 8,248,422.93 11,608,467.80 6,154,839.60 5,453,628.20
TRANSPORTATION
PUBLIC WORKS 616,631.00 479,814.16 136,816.84 557,207.53 441,049.24 116,158.29
STREET MAINTENANCE 10,427.00 7,927.19 2,499.81 6,406.00 1,970.19 4,435.81
STREET SWEEPING 132,100.00 82,853.82 49,246.18 132,383.34 90,352.04 42,031.30
STREET TREE MAINTENANCE 70,337.00 46,925.29 23,411.71 51,079.02 36,611.76 14,467.26
STREET LANDSCAPING MAINTENAN 507,726.00 275,568.95 232,157.05 347,022.86 202,060.98 144,961~88
ACTIVITY TOTAL 1,337,221.00 893,089.41 444,131.59 1,094,098.75 772,044.21 322,054~54
HEALTH & WELFARE
WASTE MANAGEMENT 8,242.00 51.78 8,190.22 1,807.38 96.38 1,711.00
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
CHILD CARE 15,000.00 12,056.00 2,944.00 15,000.00 8,369.00 6,631.00
SOCIAL SERVICES 6,000.00 6,000.00
HOUSING PROGRAMS 39,759.00 8,751.74 31,007.26 35,209.87 19,320.50 15,889.37
ACTIVITY TOTAL 69,001.00 26,859.52 42,141.48 52,017.25 27,785.88 24,231.37
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 496,219.00 365 599.23 130,619.77 376,276.00 300,543.75 75,732.25
CULTURAL ACTIVITIES 137,153.00 98 757.70 38,395.30 119,409.29 111,817.49 7,591.80
HERITAGE CENTER 90,771.00 69 782.35 20,988.65 69,081.56 52,204.52 16,877.04
DUBLIN CEMETERY 37,418.00 19 044.35 18,373.65 30,077.98 17,865.05 12,212.93
PARK MAINTENANCE 1,263.230.00 782 389.15 480,840.85 1,086,713.48 705,910.74 380,802.74
COMMUNITY TV 83 906.00 72 870.07 11,035.93 80,087.02 60,887.12 19,199.90
RECREATION ADMIN 453 444.00 350 652.62 102,791.38 374,416.72 289,581.66 84,835.06
PLAYGROUNDS 261 690.00 174 603.56 87,086.44 207,515.47 158,288.25 49,227.22
SHANNON CENTER 270 182.00 208 499.26 61,682.74 250,834.31 182,439.61 68,394.70
PRESCHOOL 79 421.00 59 431.76 19,989.24 57,470.25 45,010.24 12,460.01
TEENS PROGRAM 113 854.00 70 758.85 43.095.15 106,183.40 72,710.92 33,472.48
ADULT SPORTS 95 061.00 70 503.98 24,557.02 76,886.84 52,494.02 24,392.82
YOUTH SPORTS 96 743.00 77 755.28 18.987.72 82,402.67 64,281.41 18,121.26
COMMUNITY GYM 35 167.00 36 515.97 (1,348.97) 23,572.33 12,819.71 10~752.62
SPECIAL EVENTS 349 589.00 315 958.22 33,630.78 314,735.18 266,483.41 48,251.77
SENIOR CENTER 247 286.00 137 902.39 109,383.61 146,824.25 109,815.79 37,008,46
RECREATION INSTRUCTION 143 005.00 119 148.98 23,856.02 145,812.50 106,035.05 39,777.45
AQUATICS 332 691.00 221 836.55 110,854.45 322,391.18 217,948.95 104,442o22
PARKS/FACILITIES MANAGEMENT 223 360.00 163 842.68 59,517.32 142,041.19 103,950.21 38,090.98
ACTIVITY TOTAL 4,810 190.00 3,415,852.95 1,394,337.05 4,012,731.62 2,931.087.90 1,081.643.72
COMMUNITY DEVELOPMENT
PLANNING 2,021,188.00 1,308,887.63 712,300.37 1,486,541.67 1,145,203.77 341,337.90
BUILDING SAFETY 1,603,701.00 1,008,979.03 594,721.97 1,276,343.20 899,852.50 376,490.70
ENGINEERING 1,902,477.00 1,379,335.80 523,141.20 1,609,544.48 1,218,173.02 391,371o46
ECONOMIC DEVELOPMENT 296,704.00 240,407.47 56,296.53 271,222.90 234,468.85 36,754~05
ACTIVITY TOTAL 5,824.070.00 3,937,609.93 1,886.460.07 4,643,652.25 3.497,698.14 1,145,954.11
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 2,911,288.30 1,604,231.94 1,307,056.36 4,582,889.35 3.858,585.95 724,303.40
COMMUNITY IMPROVEMENTS 1,814,645.00 350,748.62 1,463,896.38 273,283.82 158,193.11 115,090o71
PARKS 1.598,896.00 279,800.60 1,319,095.40 351,854.08 349,673.74 2,180~34
STREET CONSTRC/IMPROVEMENTS 996,819.00 249,999.05 746.819.95 580,008.92 367,404.87 212,604~05
ACTIVITY TOTAL 7,321,648.30 2,484,780.21 4,836,868.09 5,788,036.17 4,733,857,67 1~054~178~50
TOTAL EXPENDITURES 37,098,462.30 19,077,120.02 18,021,342.28 31,128,921.48 20,936,421.22 10~192~500~26
EXCESS REVENUE (EXPENDITURES) (959,738.30) 11,614,260.37 (12,573,998.67) 4,519,451.01 7.255,382.85 (2~735~931o84)
TRANSFERS IN FROM OTHER FUNDS 6,600.00 (6,600.00) 16,784.89 438.00 16o346o89
TRANSFERS OUT FROM OTHER FUNDS
REVENUES OVER(UNDER) EXPENDITURES (959,738.30) 11,620,860.37 (12,580,598.67) 4,536,235.90 7,255,820.85 (2~719,584.95)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/0t/2002 THROUGH 04/30/2003
SPECIAL REVENUE FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D, VARIANCE
***********************
PROPERTY TAXES 93,610.00 96,049.33 (2,439.33) 91 099.68 83,308.48 7,791.20
SALES TAX/OTHER TAXES 317,700.00 272,646.47 45,053.53 206 812.62 163,053.40 43.759.22
FINES & FORFEITURES 153,000.00 98,157.59 54,842.41 149 023.41 98,286.35 50,737.06
USES/MONEY & PROPERTY 50,995.00 72,893.73 (21,898.73) 135 432.87 63,876.34 71,556.53
INTERGOVERNMENTAL FROM STATE 4,518,386.00 5,592,588.89 (1.074,202.89) 1,601 090.43 836,284.31 764,806.12
INTERGOVERNMENTAL FROM COUNTY 240,909.00 121,495.50 119.413.50 241 589.50 156,410.25 85,179.25
INTERGOVERNMENTAL FROM FEDERAL 249,461.00 77,701.14 171.759.86 782 793.26 46,904.50 735,888.76
CHARGES FOR SERVICES 885,779.00 875,768.87 10,010.13 865 790.08 803,827.35 61,962.73
OTHER SOURCES OF REVENUE 5,000.00 12,315.28 (7,315.28) 30 997.14 15,525.13 15,472.01
TOTAL REVENUE 6,514,840.00 7,219,616.80 (704,776.80) 4,104,628.99 2,267,476.11 1,837,152.88
**************************
PUBLIC SAFETY:
POLICE 205,727.00 90,872.01 114.854.99 377,390.53 158,391.60 218,998.93
TRAFFIC SIGNALS & STREET LTG 145,900.00 74.786.58 71,113.42 145,399.20 80,765.78 64,633.42
FIRE SERVICES 213,873.00 127,227.70 86,645.30 193,800.29 124,720.27 69,080.02
ACTIVITY TOTAL 572,500.00 292,886.29 279,613.71 716.590.02 363,877.65 352,712.37
TFUNNSPORTATION:
STREET MAINTENANCE 219,619.00 112,761.79 106,857.21 209,801.34 124,927.46 84,873.88
STREET SWEEPING
ACTIVITY TOTAL 219,619.00 112,761.79 106,857.21 209,801.34 124,927.46 84,873.88
HEALTH & WELFARE:
WASTE MANAGEMENT 1,079,569.00 512,251.72 567,317.28 1,030,807.37 521,014.70 509,792.67
SOCIAL SERVICES 28,427.00 17,896.95 10,530.05 7,500.00 3,750.00 3,750.00
HOUSING PROGRAMS 9,999.54 2,496.40 7,503.14
ACTIVITY TOTAL 1,107,996.00 530,148.67 577,847.33 1,048,306.91 527,261.10 521,045.81
COMMUNITY DEVELOPMENT:
ENGINEERING 6,000.00 1,596.00 4,404.00 6,000.00 2,398.50 3,601.50
ACTIVITY TOTAL 6,000.00 1,596.00 4,404.00 6,000.00 2,398.50 3,601.50
CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS
COMMUNITY PROJECTS 36,782.00 2,200.00 34,582.00 73,425.55 19,958.55 53,467.00
PARKS 426,095.00 295,132.00 130,963.00
STREET CONSTRUCTION/IMPROVEMENT 4,995,626.00 2.243,506.01 2,752,119.99 2,259,994.81 1,777,275.47 482,719.34
ACTIVITY TOTAL 5,458,503.00 2,540,838.01 2,917,664.99 2,333,420.36 1,797,234.02 536,186.34
T 0 T A L EXPENDITURES 7,364,618.00 3,478,230.76 3,886,387.24 4,314,118.63 2,815,698.73 1,498,419.90
EXCESS <REVENUE>EXPENDITURE 849,778.00 (3,741,386.04) 4,591,164.04 209,489.64 548,222.62 (338,732.98)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS 3,662,410.97 (3.662,410.97) 16,784.89 438.00 16,346.89
EXCESS <REVENUE> EXPENDITURE 849,778.00 (78,975.07) 928,753.07 226,274.53 548,660.62 (322,386.09)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
SPECIAL ASSESSMENT FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
***********************
SPECIAL BENEFITS ASSESSMENTS 536,364.00 457,610.11 78,753.89 431.564.21 397,355.99 34~208.22
USES/MONEY & PROP-INTEREST 13,888.00 11,341.69 2,546.31 20,738?4 9,125.20 11.613.54
OTHER SOURCES OF REVENUE 4,000.00 6,863.08 (2,863.08) 1,995.50 1,995.50
TOTAL REVENUE 554,252.00 475,814.88 78,437.12 454,298.45 408,476.69 45,821.76
**************************
PUBLIC SAFETY:
TRAFFIC SIGNALS & STREET LIG 274,300.00 147',493.96 126,806.04 198,128.51 132,147.24 65,991.27
ACTIVITY TOTAL 274,300.00 147,493.96 126,806.04 198,138.51 132,147.24 65~991.27
TRANSPORTATION
PUBLIC WORKS 4,754.00 1,186.97 3,567.03 3,277.32 2,639.87 637.45
STREET TREE MAINTENANCE 15,944.00 7,214.76 8,729.24 7,713.24 5,609.64 2,103~60
STREET LANDSCAPE MAINTENANCE 292,861.00 181,440.55 111,420.45 231,458.34 146,281.49 85~176.85
ACTIVITY TOTAL 313,559.00 189,842.28 123,716.72 242,448.90 154,531.00 87,917.90
COMMUNITY DEVELOPMENT
ENGINEERING 16,250.00 10,602.20 5,647.80 20,071.01 14,751.46 5,319.55
ACTIVITY TOTAL 16,250.00 10,602.20 5,647.80 20,071.01 14,751.46 5~319.55
CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS
STREET CONSTRUCTION/IMPRVMNT 102,000.00 t02,000.00
ACTIVITY TOTAL 102,000.00 102.000.00
T 0 T A L EXPENDITURES 706,109.00 347,938.44 358,170.56 460,658.42 301,429.70 159,228.72
EXCESS <REVENUE>EXPENDITURE 15t,857.00 (127,876.44) 279,733.44 6,359.97 (107,046.99) 113.406.96
EXCESS <REVENUE>EXPENDITURE 151,857.00 (127,876.44) 279,733.44 6,359.97 (107,046.99) 113,406.96
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
CAPITAL IMPROVEMENT FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
**********************
USES/MONEY & PROP-INTEREST 1,104.085.00 1.041,798.88 62,286.12 1,743,568.68 766,333.51 977.235.17
OTHER SOURCES OF REVENUE 11,180,405.00 11,180,405.00 19,685,683.29 19,685,683.29
TOTAL REVENUE: 12,284.490.00 1.041,798.88 11,242.691.12 21,429,251.97 766,333.51 20,662,918.46
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY ATTORNEY 12,950.00 18,281.66 (5,331.66)
ACTIVITY TOTAL 12,950.00 18.281.66 (5,331.66)
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WE[FARE:
HOUSING PROGRAMS 494.797.00 96.722.89 398,074.11 96,133.06 50,008.18 46.124.88
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACTIVITY TOTAL
COMMUNITY DEVELOPMENT
PLANNING 2.561.31 (2.561.31) 8.585.61 8,398.57 187.04
ACTIVITY TOTAL 2.561.31 (2,561.31) 8.585.61 8,398.57 187.04
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 14,764,215.43 8,085,471.09 6,678.744.24 4,324,162.75 1,016,210.86 3,207.951.89
COMMUNITY IMPROVEMENTS
PARKS 3.416.077.00 1.042.550.75 2,373,526.25 125.589.57 66,051.28 59,538.29
STREET CONSTRUCTION/IMPROVEMENT t9,770.575.00 8.039,225.60 11.731 349.40 4,085,145.94 2,342,000.40 1.7439145.54
ACTIVITY TOTAL 37,950,867.43 17,167,247.44 20,783.619.99 8,534,898.26 3.424,262.54 5,110,635.72
T 0 T A L EXPENDITURES 38,458.614.43 17,284.813.30 21,173,801.13 8,639,616.93 3,482,669.29 5.156.947.64
EXCESS <REVENUE>EXPENDITURE 26.174,124.43 16,243,014.42 9,931.110.01 (12,789,635.04) 2,716,335.78 (15.505,970.82)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE 26.174,124.43 16,243,014.42 9.931,110.01 (12,789,635.04) 2,716,335.78 (15,505.970.82)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
TRUST/AGENCY FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
SPECIAL ASSESSMENTS 207,689.64 (207,689.64) 237,264.42 202,227.39 35,037.03
USES/MONEY & PROP-INTEREST 3,586.00 (3,586.00) 8,099.29 1,767.78 6,331.51
TOTAL REVENUE 211,275.64 (211,275.64) 245,363.71 203,995.17 41,368.54
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 229,828.00 231,764.42 (1,936.42) 233,733.39 231,667.20 2,066.19
ACTIVITY TOTAL 229,828.00 231,7~4.42 (1,936.42) 233,733.39 231,667.20 2.066.19
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
T 0 T A L EXPENDITURES 229,828.00 231,764,42 (1,936.42) 233,733.39 231,667.20 2,066.19
EXCESS <REVENUE>EXPENDITURE 229,828.00 20,488.78 209,339.22 (11,630.32) 27,672.03 (39,302.35)
EXCESS <REVENUE>EXPENDITURE 229,'828.00 20,488.78 209,339.22 (11.630.32) 27,672.03 (39,302.35)
THE CItY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
INTERNAL SERVICE FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
***********************
USES/MONEY & PROP-INTEREST 227,059.00 178,599.72 48,459.28 262,597.72 121,730.05 140,867.67
CHARGES FOR SERVICES 1,367,268.00 981,493.77 385,774.23 1,103,647.14 935,701.06 167,946.08
OTHER SOURCES OF REVENUE 20.000.00 17,630.53 2,369.47 22,267.13 19,744.05 2,523.08
TOTAL REVENUE 1,614,327.00 1,177,724.02 436,602.98 1,388,511.99 1,077,175.16 311,336.83
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 1,741,280.00 690,954.66 1,050.325.34 1.092,881.67 333.712.41 759.169.26
ACTIVITY TOTAL 1,741,280.00 690.954.66 1,050,325.34 1,092,881.67 333.712.41 759,169.26
PUBLIC SAFETY:
FIRE 51,818.00 24,747.47 27.070.53 41,899.88 21,390.09 20,509.79
ACTIVITY TOTAL 51.818.00 24,747.47 27.070.53 41,899.88 21,390.09 20,509.79
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
T 0 T A L EXPENDITURES 1,793,098.00 715,702.13 1,077,395.87 1,134,781.55 355,102.50 779,679.05
EXCESS <REVENUE>EXPENDITURE 178,771.00 (462,021.89) 640,792.89 (253,730.44) (722,072.66) 468,342.22
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE 178,771.00 (462,021.89) 640,792.89 253,~30.44) (722,072.66) 468,342.22
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2002 THROUGH 04/30/2003
ENTERPRISE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL' VARIANCE FISCAL YEAR Y.T.D. VARIANCE
***********************
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
***************************
GENE~L GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 20.00 (20.00)
FINANCE
ACTIVITY TOTAL 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)
EXCESS <REVENUE>EXPENDITURE 20.00 (20.00)
T~NSFERS IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE 20.00 (20.00)