HomeMy WebLinkAboutItem 4.05 FinalBudgetChgsFY96-97 (2)
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CITY CLERK
File # nl3l131((j-~[QJ
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AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (September 16,1997)
Final Budget Changes For Fiscal Year 1996/97
~#<Report Prepared By: Paul Rankin, Assistant City Manager)
EXHIBITS ATTACHED: Budget Change Forms
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RECOMMENDATION: <) I JY Approve the Budget Changes and direct Staff to record the items in
I \. V'" the Final Financial Report.
SUBJECT:
FINANCIAL STATEMENT: See Report. The adjustments required can be covered by reducing
the amount appropriated to Reserves and / or from New Revenues as ~scussed in more detail below.
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are
preparing the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 1997. Staff is
requesting year end adjustments at this time to enable the Auditors to complete the Annual Financial
Audit. Current City po1ic;ies only allow the City Manager to nlake budget adjus1ments between line items
which are within the same activity (i.e. Department). The City Council must approve all other
adjus1ments to appropriations.
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Proposed Adim:tments
Many of the adjUstments discussed in this section of the report were anticipated in the information
presented in the Preliminary 1997/98 Fiscal Year Budget and Financial Plan. For example, the increased
legal, costs funded by the General Fund were partially anticipated, due to increased development activity. --
The Staff Report will describe changes by both fund and Program, beginning-with the General Fund. In
some cases the amount required to correct the budget imbalance may be offset by expenditure savings on
other line items within the same budget activity.
GENERAL FUND (001)
GENERALGOVERNMENT: $57..556
The Legal Services Department Expenditures (1030) were apprmrimAteJy $47,538 higher than budgeted
due to the following items as previously described in the Preliminary Budget including: 1) Legal Services
associated with the dissolution of the Dougherty Regional Fire Authority and transition to the new
provider, which was not accounted for when the budget was originally adopted; 2.) Legal costs associated
with the drafting, of a comprehensive update to the zoning ordinance; 3) Higher than expected time
expended on cost recovery 4evelopment projects (these costs are reimbursed by the applicant); and 4)
Higher than expected litigation costs.
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COPIES TO:
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ITEM NO.
G: Audit/97-981AGBDCHG.doc:
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The Building Management Department (1050), contract services line item was approximately $10,018"
higher than budgeted, due to an expenditure for the repair of the police sally port, which was budgeted in
Fiscal Year 1995~96 but not completed untilI996~97.
TRANSPORT A nON: $30.680
The expenditures in the Street Landscape Maintenance Department (3050), were approximately $30,680
higher than budgeted, which is attributable to DSRSD water meter reading errors, which carried over from
the previous Fiscal Year, causing an increase in water charges.
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HEALTH AND WELFARE: $1.596
The General Fund expenses in the Waste Management Department (5020) were approximately $1,596
'higher than budgeted due to expenditures incurred for providing mailed notices to property owners in
accordance with Proposition 218, which was approved by the voters in November 1996.
CULTURE AND LEISURE SERVICES: $6.243
The Heritage Center Department (8012) expenditures, were approximately $2,331 higher than budgeted.
Several factors contributed to the overrun including: 1) Higher than anticipated repair costs for drains and
electrical outlets; 2) Costs associated with moving furniture during flooring replacement; and 3) An
accounting entry required by the City Auditors, to reflect a portion of the accrued vacation time of the
Recreation Supervisor to this department. Park Maintenance (8020) had an over run of $3,571 in the
water utility line item, due to DSRSD meter errors as discussed previously under transportation.
The Community Cable Television expenditures (8030) were approximately $341 greater than budget due
to startup costs associated with televising City Council meetings, as previously described in the Budget.
COMMUNITY DEVELOPMENT: $120.083
The Engineering Department had an overrun in expenditures budgeted in the General Fund. This was
primarily caused by the following factors: 1) Several C1P Projects funded by special grant funds were
delayed, requiring Staff time which was originally budgeted as project cost to be expended in the General
Fund; 2) The actual Engineering Staff time used on certain completed Capital Projects was less than
anticipated in the original Budget. This results in the Staff time being accounted for in the Engineering
Department instead of being allocated as part of the project cost; 3) Engineering Staff time expended on
the NPDES Program was less than originally budgeted. The NPDES program is funded by special
revenues and to the extent that Staff time was not expended on these programs, means that the expense is
absorbed by the General Fund; 4) Due to Private Development workloads more General Engineering
activities were undertaken by contract personnel; and 5) More special Traffic Studies were undertaken
than were originally anticipated in the original budget. The additional appropriation required is $120,083.
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Capital Improvement Projects: $1.428
The Network System Upgrade Project (9315) was approximately $793 greater than budget due to the fact
that the City did not receive its fixed asset software, originally budgeted to occur in Fiscal Year 1995/96,
until Fiscal Year 1996/97. The Civic Center Building Exterior Wall Sealing Project (9392) was
approximately $635 greater than budget due to additional contract maintenance expense needed to
complete the project.
SUMMARY OF GENERAl. FUND CHANGES
The total additional appropriations in the General Fund for all activities is $217,586. Even with these
additional expenditures the budget will be balanced and General Fund expenditures will exceed General
Fund expenses. The precise amount of the difference will be presented in the Annual Financial Report
after the Auditors have completed their work.
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SPECIAL REVENUE FIJNDS
The following sections summarize Budget Changes required in various Special Revenue Funds. The City
financial records currently account for revenues and expenditures in over 20 different Special Revenue
Funds. These funds are used when there are special restrictions on the expenditure of the funds and
accounting for them separately provides a clear record for the auditors and City reporting purposes.
,. VEmCLE ABATEMENT FUND (201)
This fund is utilized for Police related expenses associated with the abatement of Abandoned Vehicles.
The amount of Contract Police Personnel time expended on this activity exceeded the original budget by
$787. Sufficient revenues were received in Fiscal Year 1996/97 to offset this overrun.
~T ATE GAS TAX FUND (206) .
The Serra Court Street Project (9663) was approximately $47 greater than budget due to additional staff
time necessary to complete the project.
FEMA FUND (12)
The City applied for grant monies in Fiscal Year 1996/97 related to storm namage which occurred in early
1997. There was no prior appropriation for these expenditures in the Disaster Fund. A total of $28,927
was expended on the following activities: "Street Maintenance (3020) $5,595; Cemetery (8013) $37; Park
Maintenance (8020) $7,154: and Dougherty Hills Slope Repair (9405) .$16,141. It is expected to be offset
by FEMA revenue of approximately $28,927. Likewise, the Revenue was not previously budgeted.
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~ 300 STATE TRANSPORTATIOl'TFUND (220)
The City received SB 300 revenues which were more than the .amount estimated in the adopted Budget.
The additional funds were applied towards two street projects included in itsSB300 application to the
State, the Dublin Boulevard Improvement Project (9696) for $9,199 and the Annual Street Overlay
Program Project (9658) for ,$4,011. The total additional appropriations in this Fund for all activities is
$13,210.
~AP1T AL lMPROVEMENT FUND ~OO)
The Public Facilities Fees Study Project (9450) was approximately $4,323 greater than budget. This was
caused by completion of portions of the Study in FY 1996/97, which were orig;n811y anticipated to be
completed in FY 1995/96; and additional work was necessary associated with drafting Administrative
Guidelines. In future years expenditures will be accounted for in Fund #- 310 - Public Facilities Fee Fund.
The Dublin Boulevard Improvements :fivm Silvergate Drive to Hansen Drive Project (9601) was
approximately $4,648 over budget due to preliminary engineering costs incurred for the project, which
was not originally budgeted to begin until Fiscal Year,1997-98.
. The New Street Parallel and South of Dublin Boulevard Project (9687) was approximately $67 greater
than budget due to some initial engineering costs incurred during the year which were not anticipated in the
original budget for Fiscal Year 1996/97. The total additional appropriations in this Fund for all activities 1
projects is $ 9,038.
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STREET LIGHTING ASSESSMENT DISTRICT FUND (710)
The City replaced two street lights on Dublin Boulevard as part of the project involving the.
undergrounding of utilities (Project No. 9427). This project was not originally anticipated to occur in the
original Capital Improvement Budget for Fiscal Year 1996/97. The total additional appropriations in this
fund for all activities is $7,222.
STAGECOACH LANDSCAPE ASSESSMENT DISTRICT FUND (711)
Street Landscape Maintenance Expenditures (3050) were approximately $13,868 higher than budgeted,
which is attributable to water meter reading errors previously mentioned. The total additional
appropriations in this Fund for all activities is $13,868.
DOUGHERTY ROAD LANDSCAPE ASSESSMENT DISTRIct FUND (713)
The Street Landscape Maintenance Expenditures (3050) in this fund, were approximately $11,201 higher
than budgeted, which is attributable to water meter reaiHng errors previously mentioned. The total
additional appropriations in this Fund for all activities is $11,201.
CONCLUSION
Attached are Budget Change forms which will allow for amendments to the budget consistent with this
report. Staff recommends that the City Council receive and file this report and authorize the Mayor to
execute thc? Budget Changes. This information will be reflected in the Final Comprehensive Annual
Financial Report, which will be prepared by the Auditors over the next 60 days.
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CITY OF DUBLIN FY 1996/97 YEAR END
BUDGETCHANGES-GENERALFUND
CHANGE FORM #
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New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
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Name; Name:General Fund ~LEGAL SVCS; Professional 20,365
Services
Account #:
Account #:00 I-I 030-729-000
Name; Name; General Fund -LEGAL SVCS; 22,205
Professional Services - Litigation
Account #:
Account #:00 I-I 030-729-00 1
Name: Name: General Fund -LEGAL SVCS: 4,968
Professional Services - Reimburseable
AccoWlt#:
Account #:00 I-I 030-729~003
Name: Name: General Fund -BUllDING MGT - 10,018
Contract Services General
AccoWlt #:
Account #:00 I-I 050-740-000
Name; Name; General Fund -STREET LANDSCAPE 30,680
MAINT ~ Water and Sewer
Account #:
Account #:001-3050-725-010
Name: Name: General FWld . WASTE MANAGEMENT 1,596
- Postage
Account #:
Account #;001-5020-711-00
Name; Name: General Fund -HERITAGE CENTER 2,331
Contract Services
Account #:
Account #;001-8012-740-000
Name: Name: General Fund -PARK MAINTENANCE - 3,571
Water & Sewer -
Account #;
Account #;001-8020-725-010
Name: Name: General Fund - COMMUNITY TV- 341
Contract Services
AccoWlt #:
Account #:001-8030-740-000
Name; Name: General Fund -ENGINEERING - Salaries 54,491
- Full-time
Account #:
Account #:001-9030-701-001
Name: Name: General Fund - General Fund. 58,535
ENGINEERING - Contract Svcs- Gen Eng
AccoWlt #:
Account #:001-9030-740-070
Name: Name; General FWld - General Fund - 7,057
ENGINEERING - Contract Svcs - Traffic Eng
Account #:
Account #:001-9030-740-071
Name: Name: General FWld - CIP - Networ.k System 793
Upgrade - Mach & Equipment
Account #;
Account #:001-9315-750-072
Name: Name: General Fund. ClP - Civic Center Wall 635
Sealing - Impvts Not Bldgs.
AccoWlt #:
Account #:001-9392-750-050
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BUDGET CHANGE APPROVED 9/16/97
PAGE 1 of 3
CITY OF DUBLIN FY 1996/97 YEAR END
BUDGET CHANGES - SPECIAL REVENUE FUNDS
CHANGE FORM #
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New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
X From New Revenues -(Funds 212 and 220)
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Name: Name: Vehicle Abatement Fund - POLICE. 787
Contract Services - Personnel
Account #: -
Account #:201-2010-740-001
Name: Name:GAS TAX. CIP - Serra Ct Subdrain - 47
Salaries Full Time
Account #:
Account #:206-9663-701-001
Name: Name:REVENUE - Federal Disaster Assistance 28,927
Account #: Account #:212-1000-559-004
Name: Name: FEMA Fund: Street Maint Activity - 5,595
Contract Services Storm Patrol
Account #:
Account #:212-3020-740-022
Name: Name: FEMA Fund: Cemetery - Contract 37
Services - Gen
Account #:
Account #:212-8013-740-000
Name: Name: FEMA Fund: Parks Maintenance - 7,154
Contract Services General
Account #:
Account #:212-8020-740-000 -
Name: Name: FEMA Fund: CIP - Dougherty Park Slope 16,141
Repair - Contract Services General
Account #:
Account #:212-9405-740-000
Name:REVENUE -Intergovernmental Rev. 13 ,210
State Grant (SB 300)
Account #:220-1000-555-016
Name: Name: SB 300 Fund: CIP Dublin Blvd Widening 4,011
Project- Impvts Not Bldgs
Account #:
Account #:220-9696-750-050
Name: Name: SB 300 Fund: CIP - Annual Overlay 9,199
Project - Impvts Not Bldgs
Account #:
Account #:220-9658-750-050
Name: Name: Capital Projects Fund - Public Facility Fee 4.3,
Study Project - Contract Services General
Account #:
Account #:300-9450-740-000
BUDGET CHANGE APPROVED 9/16/97
PAGE 2 of 3
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CITY OF DUBLIN FY 1996/97 YEAR END
BUDGET CHANGES - SPECIAL REVENUE FUNDS (Continued)
CHANGE FORM #
New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
Budget Transfers:
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
From New Revenues
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Name: Name: CAPITAL PROJECT FUND: CIP 4,648
Dublin! Silvergate to Hansen Contract Services
Account #: . Engineering Design
Account #:300-9601-740..078
Name: Name: CAPITAL PROJECT FUND: CIP 67
Pamllel Rd slo Dublin Blvd - Printing / Binding
Account #:
Account #:300-9687-716-000
Name: Name: ST LIGlIT ASSMT FUND - 7,222
Undergrounding Project ~ Impvts Not
Account #: Buildings
Account #:710..9427-750-050
Name: Name: Stagecoach Rd Assmt District Fund. 13,868
Landscape Maint ~ Water and Sewer
Account #:
Account #:711-3050-725-010
Name: Name: Dougherty Rd Assmt District - 11,201
Landscape Maint - Water and Sewer
Account#:
Account#: 713-3050-725-010
City Manager:
Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: Per the attached Staff Report Presented September 16, 1997 -
Year End Budget Adjustments
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Mayor:
Date:
Signature
Posted By:
Date:
Signature
PAGE 3 of 3
BUDGET CHANGE APPROVED 9/16/97