HomeMy WebLinkAboutItem 4.08 BudgetAdjAnnualFinRpt (2)
.,
.
.
CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: September 27, 1993
SUBJECT: Fiscal Year 1992/93 Year End Budget Adjustments
Required To Complete Annual Financial Report
~ (Prepared by: Paul S. Rankin, Assistant City Mgr)
EXHIBITS ATTACHED: 1.~ Analysis Of General Fund Budget Transfers From
)Contingent Reserve
2. ~~ark & community Improvement Capital Project
Budget Adjustments Impacted By New Revenue
3.~Budget Transfers Between Budgeted Activities
For National Pollution Discharge Elimination
/ System (NPDES)
4. Appropriations For Carry OVer of Prior Year
/caPital Projects Completed By Year End
5. Analysis of Budget Adjustments Affecting
/operating Expenses In Assessment Districts.
6. Analysis of Budget Adjustments to Fund 601(DII)
7./Analysis of Year End Budget Adjustments For
_ , ~ Dublin Boulevard Extension Project
RECOMMENDATION:~LfF ~uthorize t~e Mayor to execute the Budget qhange
.. ~ Forms and dlrect Staff to make the approprlate
adjustments to the city's Financial Records..
FINANCIAL STATEMENT: See Report. Although Budget adjustments are
required between some accounts, the total expenditures for Fiscal Year
1992/93 are below the total Budget appropriations.
DESCRIPTION: In the past, Staff has held all prior year budget
adjustments until the City Council receives the annual audit. The Final
Financial Report for the period ending June 30, 1993 will be presented
once the auditors have made all adjusting entries. Staff is requesting
ci ty Council authorization to make certain preliminary adjustments at
this time.
CITY POLICY REGARDING AUTHORIZATION TO MAKE BUDGET ADJUSTMENTS
CUrrent City policies allow the City Manager to make budget adjustments
between line items which are within the same Activity. The City Council
must approve appropriations between different activities (i.e. between
Street Maintenance and Engineering).
PROPOSED ADJUSTMENTS
Many of the adjustments being requested were anticipated in the
information presented in the 1993 / 1994 City Budget. For example,
Animal Control Expenses were anticipated to exceed the 1992 / 1993
Budget because of a delay by the County in billing Fiscal Year 1991 /
1992 expenses. Staff now has the billing information required to
calculate the amount of the addi tional appropriation required. On
Capital Projects the adjustment is typically required due to the carry
over of a project, which was anticipated to be complete in June of 1992,
when the Budget was prepared and adopted.
,
Each of the attached Exhibits describes those adjustments which are
necessary at this time. Staff has grouped the various changes into
groups based upon the proposed method of correcting the budget. For
example, Exhibit 1 provides for a transfer from the budgeted contingent
Reserve to cover several expense overruns. Exhibit 2 recognizes
projects where the city has, or will receive new revenues not previously
shown in the budget. Exhibit 3, accounts for NPDES eligible expenses.
Exhibi t 4, addresses capi tal Projects which were anticipated to be
complete in Fiscal Year 1991/92.
Staff recommends that the city Council approve the additional
appropriations and Budget transfers between activities and authorize the
Mayor to execute the form attached to each of the Exhibits.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
ITEM NO.
4.8
COPIES TO: Cory Biggs
MAZE & ASSOCIATES
CITY CLERK
-7 ...., n I- "., .r
FILE ..:) ... ./
'...~,:/ l.>' \~ \-,..~/
e
e
YEAR END BUDGET ADJUSTMENTS
FISCAL YEAR 1992-93
GENERAL FUND BUDGET TRANSFERS FROM CONTINGENT RESERVE
1. CITY COUNCIL (1010) - GENERAL FUND SUPPORTED ACTIVITIES
1992/93
Budqet
Actual for
6/30/93
Amount of
Budqet Transfer
$106,409
$108,302
$1,893
Description: This cost overrun is primarily due to changes which
occurred in the make-up of the City Council, following the November
1992 election. Effective with the election, the voters selected a
directly elected Mayor. This position receives an additional $100 per
month which was not included in the original budget. Also, the change
on the City Council resulted in increased benefit costs due to a
difference in coverage selected between the predecessor and the new
elected Councilmember.
TRANSFER FROM: 1992/93 citywide contingent Reserve (108-799.000)
2. INSURANCE (1060)
1992/93
Budget
Actual for
6/30/93
$128,324
38.697
$167,021
Amount of
Budqet Transfer
Premiums
Claims
$128,532
20.000
$148,532
$ 18,489
Description: The cost overrun with claims expense is typically a
contingency item, since claims cannot be estimated in advance. Defense
costs which are paid for part of the claims expense can fluctuate
depending on how the litigation proceeds.
TRANSFER FROM: 1992/93 citywide contingent Reserve (1080-799.000)
3. ELECTIONS (1070)
1992/93
Budqet
Actual for
6/30/93
$ 24,339
Amount of
Budqet Transfer
All Line Items
$ 19,500
$ 4,839
Description: The original budget for the West Dublin Referendum was
predicated on an estimate by the County Registrar of Voters. The City
was to pay the actual costs. The actual costs exceeded the original
estimate.
TRANSFER FROM: 1992/93 citywide contingent Reserve (1080-799.000)
p;l..\;!'i?~~. llB~'~ :1
i~ ~ ~'lJHP
tJ'\h~! . ~ ~
~
e
e
4 . ANIMAL CONTROL (2030)
1992/93
Budqet
Actual for
6/30/93
Amount of
Budqet Transfer
All Line Items
$ 86,535
$119,395
$ 32,860
Description: This budget was exceeded due to a delay in the billing
from Alameda County. The amount which will be expensed in Fiscal Year
1992/93 actually represents 6 months of services in Fiscal Year 1991/92
plus 12 months of service for Fiscal Year 1992/93. The actual cost for
Fiscal Year services is approximately $83,930, which is less than the
approved budget. In Fiscal Year 1991./92 the City recognized budget
savings since a full year of services were not paid.
TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000)
5. TRAFFIC SIGNALS & STREET LIGHTING (2040) (General Fund)
1992/93 Actual for
Budqet 6/30/93
Gas & Electric $48,050 $46,352
Contract Svcs $15,066 $22,707
Total $63,116 $69,059
Amount of
Budqet Transfer
$ 5,943
Description: In Fiscal Year 1992-93, the City encountered unique one-
time expenses associated with Traffic Signal Contract Services. The
pedestrian signals which had PCB transformers were changed out as a
safety precaution. The cost of this change was higher than originally
anticipated. In addition, a private contractor working in the Public
Right-Of-Way damaged traffic signal wiring. The cost of the. repairs
were recovered from the encroachment permit holder.
TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000)
6. VECTOR CONTROL (5010)
1992/93
Budqet
Actual for
6/30/93
Amount of
Budqet Transfer
$
o
$ 7,123
$ 7,123
Description: In Fiscal Year 1991/92 the City paid for Vector Control
Services from the General Fund. Thereafter, these services have been
paid for by the Vector Control Services District. The City did not
receive a billing for the 4th Quarter 1991/92 services until after the
closing of the 1991-92 financial records; therefore, the City had to
record this expense in Fiscal Year 1992/93.
TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000)
.
e
7. DHS STADIUM PROJECT (9582)
o
Actual for
6/30/93
$ 1,125
Amount of
Budqet Transfer
1992/93
Budqet
$
$ 1,125
Description: This project has been essentially complete for some time,
with the exception of certain processing required by the Office of the
state Architect. The Budget did not anticipate these processing
charges. Additional minor costs may be incurred in Fiscal Year
1993/94, and will be expensed as part pf the General Engineering (9030)
Activity.
TRANSFER FROM: 1992/93 citywide Contingent Reserve (1080-799.000)
a:$adj92-3.psr#17
increase budget account .. ._ ^ ..
-''' .\ _ " D .........~\)('.......~....
I~ C.i'l- \..A:>u.,..e.,. ,,('0\3 ,
Jaccount #
11 00 I - \ 0\ 0 -""To \ - 005
I~ .rnb~ ("o..J\Q,~.. ~\ Cl"",,,,,:>>
\account #
12Gbl - I <<'bO - 111' - oo~
I~ ~ le.e..-\- i 01\.0;. - rt~(\-\-;"1-
laccount #
13 DOl - lo=tO - "l-ll.:. - 000
I~ "C\~mo.i ~"'--t("o' - ~~e.\\-e..r
laccount #
14 00 - o~o - yo - D ,"0
I~ Al\.n\o.\ e..r..-\-C'ol- rle.\cl ~QN\<c.>
I account # .
1500 - ~o3o - 1t.to
I name -rro..{.~ ~ Co S',\"4>.l>
laccount #
16Do\ -.:loyo -':1-'10 - 000 $ 5",<J'i3
l~ Ve..dor tot\..-t't"o\- e.o.....-\-l'o..e.X Se<"-r,c.e..>
Jaccount #
1700 \ - 50\0 - ':J-l.\ 0 - 000 $ 1-} ld. ~
I~ "H~ 5-t~\UM l"ro~~c:t - ~C\\.Te.~'~
laccount #
$ yj 00) _ 1l'5 'aa. _ "T'"lo _ o"1-,;} $ ~~ Y
$ T-a,~'=t-a I~\:)~S S.To...lh\)~ P('o~e.c*'" Col'\.-Tro.d- 5.,c.!>>
laccount #
lro 00\ - ~CS~QL 1-<10 - 000 $ I'':l''b
I name 'D\iS ~+...6.\)to.. l"ro~ec:r - ':I:',....~('o...,~e.~....
laccount #
la. col- ~~'B~-
TOTAL BUDGET D!IlIli "" :rl'\C.r~~
.
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM
new appropriation~ budget transfer
decrease budget account
1 .. It i. ~ Re.lOe.~"e.
~ c.'.~'1s<>)~o..q, \..ot\.\~~
account #
1 Do \ - lD'bo - ':J.cr'l - 000 $l-~/;t:rd...
~
account #
2
$
~
account #
3
$
~
account #
4
$
~
account #
5
$.
~
account #
6
$
~
account #
7
$
~
account #
8
TOTAL BUDGET DlCnnm: tle.e.c-eo...~~
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
e.
...lL-
~ budget change
~
Il\.fo O(\t'd-
$ lJ ~ cr 3
$1?')L\~9
$
lfl~~9
~l,lg>.S'
$ ,~s
$lV.1d.'t.;l. ,co
F~~ec...\ 't~(' \Cf.q,-;)./a. 3 '\~ t..Nd ~~J.~ AJ..~\)b-t('f\eA-~ ~~ <k~e\\beJ ~t\. ~ o.:lt.~\...eJ.
Re.~.tH'f,(Y\etJtJ &~
CITY MANAGER : \ \
signature date
Apflro\Je~ ~'lr
CITY COUNCIL : \ \
signature date
e
e
1992/93 YEAR END PARK AND COMMUNITY IMPROVEMENT
CAPITAL PROJECT BUDGET ADJUSTMENTS
IMPACTED BY ADDITIONAL REVENUES
1- DOUGHERTY HILLS PARK (9402)
Supplemental
1992/93 Actual for Appropriation
Budqet 6/30/93 Required
General Fund 001 $ 17,000 $ 16,793
Cap. Proj. Fund 300 0 11.000 $ 11.000
Total $ 17,000 $ 27,793 $ 11,000,
Description: This project involved a neighborhood volunteer
effort to add landscaping on the Dougherty Hills Park site.
subsequent to the adoption of the budget, the City council
approved agreements wi th Zone 7 and DSRSD to fund addi tional
improvements as part of the project. The total contribution from
these agencies is $11,000. An additional appropriation will be
required from new revenues, "Contributions From Others."
2. NPDES PILOT PROJECT, SHANNON IMPERVIOUS CONCRETE (9430)
1992/93
Budqet
Actual for
6/30/93
Supplemental
Appropriation
Required
Fund 222 NPDES
$
o
$
635
$
635
Description: The City council approved participation in a pilot
project. The city received notification of the project approval
subsequent to the adoption of the budget. All expenses will be
reimbursed by grant funds from Alameda County.
a:addrev.psr#17
. EXHIBIT Z
e
e
CITY OF DUBLIN
BUDGET CHANGE FORM
N~~
1~~~/'l~
AffcO fr~A\ orJ fR..om
N€,w Ke.\Je(\l,)e.>
CHANGE FORM
L-
new appropriationl;>< I budget transfer
~ budget change
Lj
decrease budget account
~
account it
1 $
~
account it
2 $
name
account it
3 $
~
account #
4 $
name
account it
5 $
name
account it
6 $
name
account it
7 $
~
account it
8 $
TOTAL BUDGET INCREASES $
increase budget account ~ \ F \ F.
I~ ~D~'t\o..ert~ \\~\\'i;> o..r '- - ; '^'\ ee~
laccount it
11500 - q"'tOQl''- -:r3o - 000 $ al~'tl=J- '1
l~ 'l>o-.)~t't 't~U,:> ra...tl<.. -+ Co"","h"~ ~~~\~
I account it
12 '300- '\i.\O;J.-'"ftto - 0<>0 $ gltl~
I name Fl).,s\lo ~oo - O-T"'e.~ ~e..\j'e.t'I.~e,~/ Cc('\o~'o~<>~>
laccount it
13 000- 1000 - S":fo - 00,3.. $ l\ 1000
I~
laccount it
/4 $
I name Sh""l\o/\ - ~ \0 -l ~C'\C..t'e..t.e ,"I'O.~ . - €.n~m s.-i-. r'\A-
1- N"~e.,:;> Fo~Dl 0
account it
15 J.~- ~'i~O -1-Lfo - D~T $ b ~5
I~ P"Ni ~ - rn"el"~<Nt.MI'/\ecd-.,J Re,,,e,.t'\.tJe....- Co-.)J(\-
laccount #
16 $ b35
I~
laccount #
17 $
I~
I account #
18 $
TOTAL BUDGET DECREASES $
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
f;'Seo1 '\~\ \'\9;AI q::, '\ eo..,n.. e.rJ f\~,. >-t~erl-.s +0 ('e.~ le.a re..~e.
~ e..~t'~\+\)~ i(\c.,e.c..!:>~~ Or\ -r('o~W~ no~ oc-;~\~\cr. tf\.~d.d
~t\. +"'-e. ~\)~. Th~ l~c.('e.()..~ed. r-€.:Je.i\\Je. ~\lL ~~r\~ o'f~-sd ~
lC\e.("e,()...~e.d up€.^~e.. (~.e.e. Atl-~\.....Me..v-J- For 'De.t.......l:-)
Reeoc...vM......~d B~:
CITY MANAGER \ \
signature date
!:\~('()"e.d &~;
CITY COUNCIL \ \
signature date
TN~O
~
~I(IOOQ
e
e
1992/93 YEAR END BUDGET TRANSFER
BETWEEN BUDGETED ACTIVITIES
FOR NPDES OPERATING ACTIVITIES
1. LEGAL SERVICES (1030) EXPENDITURE RELATED TO NPDES (Fund 222)
Fund #
1992/93
Budqet
Actual for
6/30/93
Amount of
Budget Transfer
Fund 222
$
o
$
113
$
113
Description: In Fiscal 1992/93, the adopted budget anticipated
that all Legal Services (Activity 1030) would be expended from the
city's General Fund. The city Attorney did expend time on an
activity eligible for funding by fees collected for National
Pollution Discharge Elimination system fees (Fund 222).
TRANSFER FROM: (222-9030-716-000) (NPDES Fund-Engineering-
Printing)
2. STREET MAINTENANCE (3020) - CONTRACT DRAINAGE MAINTENANCE NPDES
(FUND 222)
Drainaqe Maintenance (3020-740-021)
1992/93 Actual for Amount of
Fund # Budqet 6/30/93 Budqet Transfer
001-GEN $ 8,400 $ 4,629 $ 0
222-NPDES $ 2,200 $ 6,890 $ 4,690
Total $ 10,600 $ 11,519 $ 4,690
Description: The adopted 1992-93 budget assumed a smaller
proportion of the Drainage Maintenance expense would be eligible
for funding from NPDES The original budget included an
appropriation of $6,800 in NPDES funds (Engineering Printing -
9030-716), which is not anticipated to be used.
TRANSFER FROM: (222-9030-716-000) (NPDES Fund-Engineering-
Printing)
a:92-3npds.psr#17
EXHIBIT :3
e
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM
new appropriation~ budget transfer
decrease budget accoupt
name N,?\)t:S F"t030 - t~~t\eer\1-/PC":~"t
account #
1"d.~ - ~t)~O -':fIb -000 $ '1, '60"t>
name
account #
2 $
~
account #
3 $
name
account #
4 $
~
account #
5 $
~
account #
6 $
~
account #
7 $
~
account #
8 $
TOTAL BUDGET INCREASES $
$
$
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
e
"B \3 ~ ~ ~-t l ('oJ\ b ~ eR... l CJ 9 d.-/ <j 3
..lL-
~ budget change
~
increase budget account
I~ "~~<c.~ Fl)Mi - ~ _.~C'o~~f:>~ Ser"\~
laccount #
11a~- I030~'T;;2.~ - 000 $ 03 .
I namet>t"'t>~~ t=..~- 5 . (Y\~~ ~..,. ~~"'~ rt\D.4cJ--
laccount #
12 ~ll.- ~O - 1-40 - ~ 1
I name
laccount #
13
I~
laccount #
14
I name
laccount #
15
I name
laccount #
16
I name
laccount #
17
I~
laccount #
18
TOTAL BUDGET DECREASES
$ Y. b<tO
.
$
$
$
$
$
T(o..(\~{-e., cO-+ "o\J~~J- o...x>e ro fr~o.:H o'^~ be:t~e..e.f'. d.\tkre.J:- Ofe..rJ:~v;"t
~~ t l"C\.e.A'~.I +0 ().et()\) ~ -{!o ('" ~ ~"t> e S e..'f.f€X\!>e!:J . b e.-to..:..t L~ 0..;11 ~ed ..
e~\I\~\~ ('C'\..J-'I~ e,)C.f>erJ\t,,('e~ ~V\ tlu~ ~J we~ t€S& ~ b"J.~eJ,
CITY MANAGER
\ \
date
signature
CITY COUNCIL
\ \
date
signature
e
e
1992/93 APPROPRIATIONS FOR CARRY OVER
CAPITAL IMPROVEMENT PROJECTS
COMPLETED BY YEAR END
1. DUBLIN/SILVERGATE IMPROVEMENTS (9601)
o
Est. for
6/30/93
$ 3,702
Supplemental
Appropriation
Reauired
Fund #
1992/93
Budaet
Cap. Proj. #300
$
$ 3,702
Description: This represents a carryover of design costs from the
prior year. When the budget was originally prepared, it was
assumed that all expenses would be complete in Fiscal Year
1991/92. These costs will be reimbursed in the future by the
Hansen and other western Dublin developments at such time as
construction begins.
This item will be treated as an additional appropriation. Staff
has recorded an Unbilled Receivable to reflect future Developer
contributions.
2. SAN RAMON ROAD PHASE IV (9659)
o
Actual for
6/30/93
$ 8,660
Supplemental
Appropriation
Reauired
Fund #
1992/93
Budaet
State Gas Tax #206 $
$ 8,660
Description: This project was completed in a prior year. Due to
a Department of Labor claim against a subcontractor, the State
would not release a reimbursement payment to the City. The matter
was resolved in Fiscal Year 1992-93 and final payment was issued
to the Contractor.
Transfer From: (206-3020-740-202) (Gas Tax FUnd - Street
Maintenance Department - Contract Street Repair)
a:92-3$cip.psr#17
~?!iJg!j~~9U 1
t'>!. '? J,t1 ~i:-P ~ ~
. i~'1 ~' J &JJ!i '" ~ 1'1
../3' ',1:\ ~. ::t ~'" ' ? It)
....... .... ..,.
e
e
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM
-1L-
new appropriation~ budget transfer
~ budget change
1-1
4 $
name
account #
5 $
~
account #
6 $
name
account #
7 $
~
account #
8 $
TOTAL BUDGET INCREASES $
lincrease,f~e~,~:~grtAf~C'OfQlcd\ot.\ -'b,,'o\"'l\/~il\Jer~e. - ~~"i\.
~ e:I:'f. F...~ ~oo
laccount #
11:500 - 9(,0\ ~.,."tc - o,.~ $ ~)-=to~'
I name
laccount #
12 $
I ITPlIlle" ~\) l)(;r e.T TM \1 ~ Fe. CL- L
1- t # 5o.A R...o..mOf'\ Rd.."?~ 1St" -:I: M fI'O\j'~u...1-::J
accoun ~.u; ~
13a.E>b-'CfbS' - =l~O -050 $ ~lbbO
I~
laccount #
14 $
I name
laccount #
15 $
I~
laccount #
16 $
I~
laccount #
17 $
I name
laccount #
18 J. - $
TOTAL BUDGET DECREASES $
decrease budget account
name
account #
1
$
~
account #
2 - - $
n~\J~ -r~~~e.CL .
~unt jfGr~ \~ - Ccl'o't......ei ~. R.e,po...('"
3 d.-O b - ~oaO - 1.J.{o - caD $ ~ J bb 0
name
account #
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
19 9 a.1 't ;, o6.l,"" -\ '" eA ", re:~ ~.t Cb-Cl"(; 0"0<" e.'ff,,^,*-s, _ 0" 4~\J
-P("O~Q..JSI ~~ -tk bu~ a.~Su~e..d wbuld 6t CDMfle.i"e. I~ ~ fr,or
~~ 'E> W ~. ~e.e o.:tt o...~ d.e..-t-G\./. \ .
Ree.oM.",e.~ Btr
CITY MANAGER~
\ \
date
signature
~ t'('l";)~ ~
CITY COUNCIL :
\ \
date
signature
e
It
ANALYSIS OF 1992/93 YEAR END BUDGET ADJUSTMENTS
AFFECTING OPERATING EXPENSES IN ASSESSMENT DISTRICTS
1. TRAFFIC SIGNALS AND STREET LIGHTING (2040)
Fund 710 - street Light Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Additional
Appropriation
$179,190
$179,806
$
616
Description: The largest deviation in this activity was in the
Gas & Electric line item, which exceeded the budget by
approximately 1.9%. An additional appropriation from the street
Light Assessment District Reserve is proposed.
2. PUBLIC WORKS ADMINISTRATION (3010)
Fund 710 - street Light Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Additional
Appropriation
$
o
$
506
$
506
Description: In the past, the City General Fund absorbed the
cost of Staff time associated with the district. Given the
increased requirements under state law, Staff salary costs
associated with the District were expensed from this fund. An
additional appropriation from the Street Light Assessment
District Reserve is proposed.
3. PUBLIC WORKS ADMINISTRATION (3010)
Fund 711 - stagecoach Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Transfer
$
o
$
56.00
$
56.00
Description: See #2 above.
Reduce budget appropriation in (9030-701-001), Engineering/
Fulltime Salaries, and increase appropriation in (3010-701-001),
Public Works Administration/Full-Time Salaries.
EXHIBIT 5'
e
-
4. STREET TREE MAINTENANCE (3040)
Fund 711 - stagecoach Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Transfer
$ 2,970
$
4,307
$
1,337
Description: Some of the trees were stricken with fire blight.
This is a fungus-borne disease which requires labor intensive
pruning and sterilizing in order to control the disease. Water
Services expenses in this District's Activity were sufficiently
lower to absorb this cost overrun.
Reduce budget appropriation in (3050-725-010), street Landscape
Maintenance/Water & Sewer, and increase appropriation in (3040-
740-000), Street Tree Maintenance/contract Service.
5. PUBLIC WORKS ADMINISTRATION (3010)
Fund 713 - Dougherty Road Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Transfer
$
o
$
56
$
56
Description:
Same as #2 above.
Decrease budget appropriation in Fund 713 (3040-740-000), Street
Tree/Contract Services, and increase appropriation in Fund 713
(3010-701-001), Public Works Administration/Full-Time Salaries.
6. ENGINEERING (9030)
Fund 713 - Landscape & Lighting Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Amount of
Transfer
$ 1,125
$ 1,285
$
160
Description: The city received a late billing for Fiscal Year
1991/92 Contract Services. Sufficient monies are available
within other activities.
Transfer from (3040-740-000) Fund 713 - Street Tree Maintenance
Contract Services.
e
e
7. DUBLIN BLVD. EXTENSION (9690)
Fund 715 - Dublin Blvd. Extension Assessment District
1992/93
Budqet
Actual As
Of 6/30/93
Appropriation
Required
$
o
$
15
$
15
Description: Additional bond counsel services were required.
Sufficient funds are available from assessment revenues.
Authorize a Budget Transfer from Engineering Fund 715 - Contract
Assessment District Engineer (9030~740-074)
a:97$Assess.psr#17
e
CITY OF DUBLDl
BUDGET CHANGE FORM
CHAIIGE FORI{
new appropriation1----l budget transfer
decrease budget ,account
~
account II
I", ~o
01\.\ ~
-
$
1
~
account It
$
2
11~7>':f-
~.
account It
3 - - - $
name St~~ A~'b,^*, 1>\50+.
_ ~~~",~i uo.4. t=", II 41'. IV'4. s..lo.tle s-
, account II ... If - -.
4 'T1l - ~o30- -=to 1 - 00 \ $ '51:.
name ~t~Co~ A f,-rtd- 1;>'.,,+
- L.o..~~e-Dt. (t\~~ - ~~noJ S"e.
account II '"'\
51-II - ~SO -1-C-Io - (1)00 :S l~ \ '5"
name ~co~ /1SQ,...;l- "t>l~+
- ,": __I ('/\(M,..:i-: ~
account i! '"<U'ClI~c.#oIft. ~.u
61-11 - ~SO - "TJS - D\ 0 $ ~~J.
~
account It
7 - - $
name 'bou~\...u~ ~~. A5>&~~...;t D,S.-t.
~nt it Stl'e.L--r -rre.e. Co.,,;t~ se.t'",c.e
8 '1-13 - ~'10 - "':f'tO - 000 $ ~ \ ~
~
account II
, - - - $
name'\)"'o~" ~\"6, €~t. A&~>s,,..,~ 1>'.5.;-
~nt 1I~~j\.eA.r;~_ c...~\'"..,a. e.~~
10"1-15 -c:y~o -~'1o -O'Tt1 $ 15
-
1<1 crd.11~ - AJJ:A\or\o1 Arrrof,,;o.tlct'>
- As sessmevd:- b~ str~J- R.e1J-J
..L-
1----l budget change
1----l
increase budget aClo~t
1~e..""t\>&\J.A. \..'.~\~\).c,.-h,J F'.,~- ~ a tteelrtt.',*o-
1 account II '
11"'0 - ~oLfC .."T;;l. 5 - 005 $ bl fa .
I~Clt-.w~e.\"'''~\~ ~..&-h',c:..t--1>u'o\.,~ WO(~ ~o..r'le..>
laccount It .
12 ":\-10- ?,o\O - -=t-o \ - ool $ Sob
I~
laccount II
13 - - - $
I narne&~o...eJ,.. A!>&MX b\5>T\'"\t.-t-
1- l>->'o\\c.lJ.\or\<.s.Adf\H..^ S....lo...rie.>
account II
141-\\ - "?,c10 - 7-0\ - oc I $ 5~
I name ~~c.o1- ft~s.e.&~ l)}~'t (
1- t II ~*.lre..e,(Y\o.\,..t I Co,,:t-ro.j s.vc. .
accoun
Is"fl\ _~~o -':[-'W -000 $ 13~-:r
I~
laccount II
16 - $
l~~o"~\...e.r 1-1' M Af>$es,s.m.e"* b~&+r\&
laccount !I. 'P..hUe. WorL<.... - F..O n_e s.J~\"e~ }
17 i-13- llO\O -1-0 I - 00 \ $ 'S' b
I name 1:>..1.1 'fro sse.s.5 m. ~ ~ h\c:.+
I~nt n 'e~ '\ ",~-et'''1- Col\.-\'ro::4::l- e.rviG(l.'s'
18 1-\'3 - 1030 - '1-tfO - O'TY $ '" 0
t~
11 account II '
'11 . - - - $
I name 'b",1..\.." @.\\ld., ~l't, A~~e,"5/l'\e,q ~'\!>-tt;,*
_ 1)E))(. frolW' - Pr.tc"sj;,,,,,.--.oJ GeN:,e.>
laccount II
I'O~I~"'-"bcro-- 72'1- DOO $ jS'
:[w{o
~\'<\
-
'~ICo
~",,~je1 ~:
CIT'I MAHAGER
\ \
date
signature
(:\"PfO>l.tti ~:
cr'l'Y COffilCIL
\ \
date
signature
e
e
ANALYSIS OF YEAR END BUDGET ADJUSTMENTS
FUND 601 (DII)
FISCAL YEAR 1992-93
The revenue to cover all DII operating expenses is derived from a
contribution from the General Fund (i.e. Fund Transfer). An additional
appropriation in the accounts noted below will be required. .The City
Council will also need to authorize an additional Transfer of General
Fund monies to the DII Fund. This will be offset by reducing the
General Fund Appropriation to the Citywide Contingent Reserve (1080-
799.00) by an equal amount.
1. FINANCE (1040)
1992/93 Budqet
$8,440
6/30/93 Actual
$9,839
Transfer Required
$1,399
DESCRIPTION: The full cost of Arbitrage Calculation Services required
by the 1988 COP's exceeded the 1992/93 Budget.
2. NON-DEPARTMENTAL (1080)
1992/93 Budqet 6/30/93 Actual
$55 $57
3. ECONOMIC DEVELOPMENT (9040)
1992/93 Budqet 6/30/93 Actual
0 $45
Transfer Required
$2
Transfer Required
$45
a: 913$YrEn.agenda#13
EXtUOIT ~
e
e
CITY OE' DUBLm
BUDGET CHANGE FORM
I cr tp. jet?J. \)..:r t (F"" ",,,,lob \~
~ R. ~<'-C\ A ffro ~{'~ J:~ of'\
CHANGE FORH ..L-
new appropriation1----l budget transfer
1----1 budget change
L-l
F olL .Ii\, {.o
~
decrease budget 'accounj:. \" _ .L. ~"".:r l\, incre~e budget acqount
G.~ N~\:)-c.;.~W\~~,-oN;\,...- ~cvl ~J:J: f=\Jv-.d
~ . ~ p,~~ ~t.i'C"..j StU,,\I.e. ~
account /I \account II ..
1 00\ _ In <bO - ":f-" - 00'0 $ \ll..P~ b Tl '0 \ - \Oyo - ':f-tto - 000 $ l,3~~
~ I\~ bJ:~~ ~th~"\'Mvi'cJ _?ro{"ut~ T~
account II account D NO"" ..-
$ 12 '0\ - \O~o -1-4~ - 000 $ d.w
l~ 1>l::c j- /p~
jaccount lIeco~ 't>e.>J. ~eR(),.('tl'l'e. ~
13~l-'O"fO-,..ll -000 $ 'is
I~
I account II
14
1~
laccount #
15
I~
\account #
16
I~
lacconnt II
)7
l~
laccount /I
18
TOTAL BUDGET DECREASES
~
account /I
$
-4> 1/1 LJ b
2
3
~
. account II
4
$
$
~
account t!
5
$
$
~
acr.ount II
6
$
$
~
account II
7
$
$
~.
ar.r.ount t!
8
TOTAL BUDGET mCREASES
$
$
$
$
REASONS, JUSTIE'ICATION, AND ITL~ZED COSTS:
I ~q ~ 1'13 '1,;....... ~ ~ "t ",ud ~ ~ r b :I:J:: oeer..i: "'t
e...)Cf e-"'- ~e.s ·
f.e.co~~ ~ ~
CITl MANAGER
\ \
date
signature
~(,f('()\leJ ~:
CITY COffilCIL
\
\
signature
date
- ~
EXHIBIT 7
ANALYSIS OF YEAR END BUDGET ADJUSTMENTS
DUBLIN BOULEVARD EXTENSION PROJECT
This project involves two phases. The City of Dublin is directly
responsible for Project 9690 - Dublin Blvd. Extension (DBX) (Dougherty
Road to South Pacific Right of Way)... The City of Dublin also
participates in Project 9691 - Dublin Boulevard Eastern Extension
(DBXX) (Southern Pacific Right of Way East to Tassajara Road). The
improvement cost of this project is being paid for by the North
Pleasanton Improvement District. The City of Dublin has incurred costs
associated with testing and inspection. In addition, the City of Dublin
receives Grant Funds, which are paid to the City of Pleasanton to offset
the improvement costs. The total project cost will be financed as a
loan from the North Pleasanton Improvement District.
1 . PROJECT 9691 - DBXX SP RIGHT OF WAY TO TASSAJARA
92/93
Budqet
Actual 92/93
Expense
Additional
Appropriation
Required
o
$101,019
$101,019
Description: Staff and Consultant costs associated with this
project have been accounted for as a single project. All of the
costs incurred are billed to the City of Pleasanton. The revenue
received is recorded as a General Fund Plan Check and Inspection
Fee; therefore, all of the costs are offset by revenues. An
additional appropriation is required.
2. PROJECT 9690 - APPROPRIATION OF $10,540 FROM FUND 300 (DEVELOPER
CONTRIBUTIONS
92/93
Budqet
Actual
92/93 Fund 300
Expense
Additional
Appropriation
Required
o
$10,540
$10,540
Description: Traffic Impact fees were collected on the development
of the Office Club site. The fees were designated for use on the
DBX Project. The appropriate expenditure has been recorded and the
City Council should approve an additional appropriation of Fund 300
monies.
fV\'lijNRD~~
Xfi~DI i
'1
e
e
3. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION, FUND 315 ASSESSMENT
DISTRICT CONSTRUCTION MONIES
92/93
Budqet
Actual 92/93
Expense
Additional
Appropriation
Required
$733,140
$889,895
$156,755
Description: The Assessment District monies were obtained through
the issuance of bonds, which are paid off by assessments on the
property owners, who will benefit from the project. The Assessment
District can only pay for specific parts of the project, and its
contribution is limited to the funds available. Prior budget
estimates assumed that a larger portion of the construction
expenses would be incurred in a prior fiscal year. An additional
appropriation is required in the amount shown, to accommodate the
actual 1992/93 expenses.
4. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION FUND 220 (SB300 FEDERAL
GRANT FUNDS)
92/93
Budqet
Actual 92/93
Expense
Additional
Appropriation
Required
$240,022
$242,366
$2,344
Description: The City received a federal transportation grant to
fund a portion of the project. Based upon the availability of
addition grant funds, more costs could be charged to this project.
Therefore, an additional appropriation is required.
5. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION FUND 221 - DBX LOAN FUND
92/93
Budqet
Actual 92/93
Expense
Additional
Appropriation
Required
$180,723
$201,653
$20,930
Description: This fund accounts for a portion of the project which
will be funded by proceeds from the BART Loan as well as the sale
of surplus property. It is anticipated that the disposal of the
surplus property will occur in Fiscal Year 1993-94.
PSR/lss a:922Exb7.doc.finance#1
e
e
CITY OF DUBLm
BUDGET CHANGE FORM
CHANGE FORH
L-
~new appropriation1----l budget transfer
1----1 budget change
LJ.
decrease budget account
~
account /I
1
~
account /I
2
~
account /I
3
~
. account /I
4
~
account II
S
~
acr.ount II
6
~
account II
7
~
ar.r.ount II
8
TOTAL BUDGET mCREASES
$
increase budget account ..L 0 ~ 0 v v
1 name Get-!. FI.lt-1\) t>rojee.A1bCJ L j,J~'"
- u..,....... L -'-e~
\account II M, -n~ ~.\
TllVl - '169 ( ,","10 I - 00)
I~ ..1.'
laccount II t)~-\~
12DO l - '1 I,'! ) -"T-o I - DO '3
I~ DfeAo.:h"'t" Suff'lie~
laccount II
13~1- %9/-1--13 _000
l~ M~\I2.~ <Wlp~
\account II
14c?Ol- Qbql-t-"z.. - 000
J~ ~~~...,-/le&+\~
laccount # Q
ISDOl- qb'll - ~o - OTt-
I~ ~~~...,.../r^~f~:O^
\account II
161')0 l - CJ6CJI - -=tLlO - D"=i-q
l~ :J:MP'O'>le:M.e.J:S
lacconnt II
1700\ _ '1b~1 - '1-50 D50
I~
Jaccount II
18
TOTAL BUDGET !}geUA" :I:f'.eroA.Se.~
$
$
$
$
$
$
S
$
REASONS, JUSTIFICATION, AND ITL~ZED COSTS:
~e.e Att-~
r~l 1. ()~ ~
$ ;(3. 5'r~
f .
$
b. 03 cg
,
$
b I
$
'1 ;l. ?.
$ 53,300
$ lb) b1-CJ
$ ~
bd-.l-
.. #
$
$\0\)019
'ReeoMM~ l?>'f
CITY MAlIl\GER
A-ffrovJ €,~
CITY COmlCIL
\ \
date
signature
\
\
signature
date
e
e
~I ~ 0+
CITY OF DUBLIll'
BUOOET CHANGE FORM
CHAlIGE FOR1-f
-L-
-
new appropriation1----1 budget transfer
L-I.
L-I. budget change
decrease budget account
~
account /I
1 $
~
account ij
2 $
~
account II
3 $
~
. account /I
4 $
~
account II
5 $
~
acr.ount II
6 $
~
account ij
7 $
~
ar.r.ount it
8 $
TOTAL BUDGET INCREASES $
increase budget account _I (I... I' ..L_ \ \
I F...N:l ~oc-'t:>.el.rel>of.( LCrv.~'O'
~ ~~~>Nk /be....t't'"
1 account # . -u
Ii 3oc-9~qD - ~O - o:r'B $ lOIS-YO'
I~.
\aecount ij
12 - - - ~
I~ 1>1b~ ~~~~C""" \>,s. n'ic:\- POI
\account II e~--+/De>\~ S
13315 - crt:/tO - "1-40 - O-=t-"b $ /Dd-. b?> <b
I naroe \) ~)C 2.)C;+e~~ 0.... t:>1s tr\ c::.. ~ Fu.-..cl .
I~nt II Lo...~
14/2,15- '16'10 - '1-5'0 - 010 $ 5L{/IIi-
I~
\aeeount II
15 - - - $
I name!> e, ~oo F...~ (T~ro("-t-.d'to" <::r<"~ l1\oMes,)
\- t II ce.x: fro t e.e.+- ::r:(VI.pr{)ve...M-~'>
aecoun It U
16;:;t~D-,'"qO - -:rso - 050 $ ~I 3'1 Y
I~
laeeotlnt II
\7 $
I name 'Df:,X Loc...r-. p"...cI .
l~nt II ?ro~ef>.:;.to~ Servioes: Li+;~.d',oV\.
18~~1 - %<to - T~'t - OD l $ ato) C}::.O
TOTAL BUDGET DECREASES $
REASONS, JUSTIFICATION, AND IT~~ZED COSTS:
6ee, Pr -t\~J
tw,""lt\eJeJ g.,..,\
CIT'! MANAGER
\ \
date
signature
A{'~ro\led ~'.
CIT"l COffilCIL
\
\
date
signature
i;k
-----
INFO
ONL'i
~ I Sh,7S5