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HomeMy WebLinkAboutItem 4.08 FinRptApril1998 (2) CITY CLERK File # rn[3][QJ-~riJ . AGENDA STATEMENT CITY COUNCIL MEETING DATE: (May 19,1998) SUBJECT: Financial Report For the Month of April 1998 ~eport Prepared by: Paul Rankin, Assistant City Manager EXHIBITS ATTACHED: 1. Chart - General Fnnd Revenues and Budget Comparison 2. Chart - General Fnnd Expenses and Budget Comparison 3. Balance Sheet and Income Statements for the Period Ending April 30, 1998 RECOMMENDATION: ~ Accept and file the reports. FINANCIAL STATEMENT: See reports for detail of monthly financial activity. DESCRIPTION: This item provides the report of the monthly financial statements for the month of April. Consistent with prior reports the focus will be on General Fnnd Revenues and Expenditures, which represent the most significant portion of the City's operations. . Analysis of April 1998 Revenue and Expenditure Report 1brough the first ten months of the fiscal year the revenue collections are tracking slightly ahead of the previous year, and expenses have been tracking more closely to the trends fonnd in Fiscal Year 1996/97. It should be noted that there is not an even distribution of revenues and expenditures on a monthly basis. For example, expenditures for major contracts such as Police Services lag since the City is billed on a quarterly basis. A more detailed analysis of General Fund Revenue and Expenditures is shown on the attached graphs and discussed below. General Fund Revenues Total General Fnnd Revenues collected through April are ahead of revenues collected in the first ten months of the previous fiscal year. The City had collected through April 1998 approximately 87% of the total budgeted General Fnnd Revenues compared to approximately 78% in the prior Fiscal Year. . Property Taxes to date are currently tracking at slightly above the percentage collected in the same period of the prior year. As of April 1998 the City had collected 91 % of the budgeted Property Tax Revenue as compared to 88% in the prior year. The increased assessed property values on developing parcels have contributed to this trend. Also, the Fiscal Year 1996/97 Fiscal Year included one-time events which had a negative impact on property taxes collected. This included: A one time reduction in Property Tax revenue totaling approximately $78,000, relating to a shift of property taxes to the State's Education Revenue Augmentation Fnnd; and a significant refund of Unsecured Property taxes for assessments made against Viacom for the Fiscal Years 1987/88 through 1995/96. ----------------------------------------~-------------------------- COPIES TO: G:\MOl"fIlIFS\FY98\498AG.DOC ITEM NO. 4.8 Sales Tax is higher than in the same period in the previous year. The City had collected through April 1998 approximately 84% of the total budgeted sales tax revenues compared to approximately 76% in the prior Fiscal Year. Although the revenue figures include final figures from the fourth quarter Christmas sales season, Staff is awaiting further audit information to confirm some significant gains reported unde. non-traditional business categories. The increase has been positively affected by continued strong sales in the Autos and Transportation, and Building and Construction Categories. Sales in the Restaurants/Hotels category have remained relatively flat due construction related disruptions (Monarch Hotel and Jack In Box) and the closure of the Red Lobster. Transient Occupancy Taxes are higher than in the same period of the previous year partially due to timing differences. in the receipt of hotel taxes during the last two years. In addition, there has been remodeling and upgrades to the hotel property, which have affected average room rates. Real Property Transfer Taxes have increased over the same period in the prior year due to an increase in assessed value and sales activity, primarily for residential units within the City. In addition, the initial sale of large parcels in Eastern Dublin resulted in an increased amount of Transfer Taxes. As of April the City had collected $134,654, which is approximately 68% of the Fiscal Year 1997/98 budget for this revenue category. In the prior fiscal year the total collected for the entire year was only $138,062. Licenses and Permits are higher than in the same period in the prior year, due to the issuance of several building permits and building plan check fees for several projects in the Eastern Dublin. Typically building permit revenue does not follow an even distribution. Also, the expenditures associated with performing the inspections do not necessarily fall in the same fiscal year as the permit fee is paid. Interest and Rentals are higher than in the same period in the prior year due to a higher cash balance. . The current report is somewhat skewed due to adjustments which will be made at the end of the fiscal year. Initially all interest revenue is recorded in the General Fund. At year end a portion of this revenue is allocated to other funds on a pro rata basis. Therefore, the presentation of interest revenue in the General Fund is currently overstated. This is particularly relevant in considering that the City has collected significant amounts of Impact Fees during the year which will receive a pro-rata share of the total interest earnings. Intergovernmental revenues are higher than in the same period in the prior year due to an increase in the amount of State Motor Vehicle in Lieu Fees collected to date. Other Revenues are higher than in the same period in the prior year due to the sale of excess property, at the comer of Dublin Boulevard and Dougherty Road. Based upon the limited information available there were not any areas with significant deviations from the current budget projections, as presented in the midyear financial report. General Fund Expenditures Overall, through the month of April expenditures in the General Fund totaled $12,986,933 and represented approximately 70% of the total budgeted expenditures in the General Fund. Of this amount, a total of$790,534 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 from year to year. -,?- . In looking at only General Fnnd Operating Expenditures, the activity through April 1998 was comparable to the amounts expended for the same period in the prior Fiscal Year. As of April 1998, the City had expended 71 % of the General Fnnd Operating Budget, compared to 72% in the prior Fiscal Year. As previously noted there are some timing differences with payments for contract services, which complicate comparisons between one year to the next. The following analysis identifies the basis for significant deviations: Civic Center Lease expenditures to date are at approximately 93% of the budget compared to 100% of actual expenditures in the same period of the prior Fiscal Year. This is due to the fact that the City is required to budget the gross debt service payment, even though part of the payment is offset by funds held by the Trustee. As of the April report the City has recorded the full amount of the debt service payment to be made by the General Fnnd. Transportation expenditures to date are at approximately 64% of the budget compared to 71 % in the same period of the prior Fiscal Year. The difference is due to timing differences in the payment for street repair services. The extended rainy season is expected to continue this trend in the next month. Community Development expenditures are higher than in the same period in the prior Fiscal Year, due to expenditures incurred for building inspection and plan checking services for several projects in the Eastern Dublin. The costs of these services are offset by revenues collected for this pmpose. Capital Improvement Projects are at approximately 55% of the budget compared to 80% in the same period of the prior Fiscal Year. This difference is due to the fact that several of the projects, including the San Ramon Road Slope Repair. the Sidewalk Safety Program and the Civic Center Roof Repair, were not scheduled to begin nntillate in the Fiscal Year. . All e},.-penditures to date are within the authorized budget. It is recommended that the City Conncil receive and file these reports as authorized by Section 41004 of the California Government Code. . -3-- Exhibit 1 . City of Dublin 1997-98 YTD Revenues and Budget Comparison For the Period Ending April 30, 1998 - Unaudited I I -~~---- -----_.~-- Total General Fund Revenues Property Taxes Sales Taxes Transient Occupancy Taxes . FY 97/98 . FY 96/97 Franchise Taxes Licenses and Permits 122% Interest and Rentals . Intergovernmental from State Charges for Services 1020 Other Revenues 0% 30% 60% 83 90% 120% 83% of Year Complete 150% FY 97/98 FY 97/98 %of FY 96/97 % of Total for Budget YTD Actual Budget YTD Actual FY 96/97 Property Taxes 4,482,700 4,087,208 91% 3,576,579 88% Sales Taxes 7,150,000 6,040,934 84% 5,398,761 76% Transient Occupancy Taxes 281,000 233,573 83% 159,709 60% Franchise Taxes 746,000 662,127 89% 621,840 86% Licenses and Pennits 1,043,350 1,275,832 122% 807,322 74% Interest and Rentals 1,428,450 1,256,909 88% 945,137 68% . Intergovernmental 1,160,620 1,010,380 87% 997,604 81% Charges for Services 2,336,987 1,610,959 69% 964,136 70% Other Revenues 487,189 496,591 102% 212,314 78% Total General Fund Revenues 19,116,296 16,674,513 87% 13,623,402 78% 518/98 14:28 g:\monthfsIfy98\tscolor.xls /4/5 City of Dublin 1997-98 YTD Expenses and Budget Comparison For tbe Period Ending April 30, 1998 - Unaudited Total General Fund Expenses --------~----------- 70% 73% General Government Civic Center Lease Police Fire Other Public Safety Transportation Healtb and Welfare Culture & Community Services Community Development Capital Improv. Projects 0% 30% 60% 83% of Year Complete 90% Exhibit 2 . .FY 97/98 . FY 96/97 . 89% 120% FY 97/98 FY 97/98 %of FY 96/97 % of Total for Budget YTO Actual Budget YTO Actual FY 96/97 General Government 1,829,329 1,335,683 73% 1,303,916 77% Civic Center Lease 1,599,919 1,493,244 93% 1,496,712 100% Police 4.283,274 2,229,881 52% 1,959,635 52% Fire 3,598,953 3,015,131 84% 2,299,417 84% Other Public Safety 283,202 146,207 52% 87,067 49% Transportation 667,372 425,223 64% 444,782 71% Health and Welfare 17,320 7,059 41% 8,041 52% Culture and Community Services 2,223,170 1,578,769 71% 1,458,236 73% Community Development 2,708,248 1,965,202 73% 1,326,472 72% Capital Improvement Projects 1.436,048 790,534 55% 919,973 89% Total General Fund Expenses 18,646,835 12,986,933 70% 11,304,251 73%. General Fund Operating Expenses 17,210,787 12,196,399 71% 10,384,278 72% 51819814:29 g:lmonthfs\fy98lfscolor .xl_ ;Z4/J;J . CITY OF DUBLIN'S FINANCLlLSTATEMENTS FOR THE MONTH OF APRIL 1998 . Prepared by The Finance Depar1rnent May 5, 1998 . EXHIBIT 3 03)5 GL102 CITY OF DUBLIN PA.GE 1 5/04/98 BALANCE SHEET 17.19.47 FOR THE PERIOD 7/97 THROUGH 4/98 GENERAL SPECIAL SPECIAL CAP IT AL TRUSTI TOT A L ~ REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY .-- MEMORANDUM ONL FUNDS FUNDS FUNDS FUNDS FUND CURRENT JUNE 3D, 1997 ASSETS CASH 9294973.40- 1990801. 05 285227.14 6612354.67 160491.59 246098.95- 18119.86' CASH WITH FISCAL AGENT 141630.90 141630.90 134794.23 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST 37174321.17 37174321.17 27498875.46 RECEIVABLES:TAXES ACCOUNTS (NET) 207130.53 207130.53 306200.31 INTEREST 175681.50 175681.50 ASSESSMENTS RENTS NOTES DUE FROM OTHERS 248261.35 85226.76 333488.11 21596.01 INVENTORY AT COST PREPAID ITEMS 6263.21 6263.21 6429.54 FIXED ASSETS AMOUNTS TO BE PROVIDED 2018500.00 2018500.00 2D905DD.OD TOTAL ASSETS 28516684 -36 2076027.81 285227.14 6612354.67 2320622.49 39810916.47 30040275.69 LIAS, FND BAL, RETND EARNINGS DEPOSITS fOR PRIVATE DEVELPMNT 584219.27- 584219.27. 39.5- DEPOSITS FOR AB1600 FEES 6825947.03- 6825947.03- 13m .50- DEPOSITS OTHERS 593033.15- 3547.89- 248261.35- 844842.39- 670698.90- PAYABLES:ACCOUNTS 139460.00- 7507.91 . 490.15- 147458.06- 316763.86- INTEREST PAYROLL 39354.56- 39354.56. 42405.58- DUE TO OTHERS 71845.25' 71845.25- 12010.14- DEBT INSTRUMENTS PAYABLE 2136000.00c 2136000.00- 2208000.00- TOTAL LIABILTIES 1427912.23- 11055.80- 7074698.53- 2136000.00- 10649666.56- 5019887.43' FUND BALANCES 27088m.13- 2064972.01- 285227.14- 462343.86 184622.49' 29161249.91- 25020388.26- TOTAL FUND EQUITY 27088m.13- 2064972.01- 285227.14- 462343.86 184622.49- 29161249.91- 25020388.26- TOTAL LIAS,FND BAL, RETD EARNS 28516684 .36- 2076027.81- 285227.14- 6612354.67- 2320622.49- 39810916.47- 30040275.69- . yrt ;:5 GL102 5/04/98 CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/97 THROUGH . INTERNAL SERVICE FUND ASSETS CASH CASH ~ITH FISCAL AGENT UNAMORTIZED BOND DISCOUNT 528550.67 INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNTS TO BE PROVIDED 350034,76 TOTAL ASSETS 878585.43 ., FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABLES:ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES FUND BALANCE CONTRIBUTIONS INVESTMENTS IN FIXED ASSETS RETAINED EARNINGS TOTAL FUND EQUITY 489415.74- 389169.69- 878585.43' 878585.43' 21330311.7D- 4066689.17- 18053311.02- TOTAL LIAB,FNO BAL, RETD EARNS . ENTERPRISE FUNDS 7394.02- 1674601,45 46896.00 19616208.27 21330311.70 15535000.00- 15535000.00- 685421.70- 5109890,00- 5795311.70- 4/98 FIXED ASSETS GENERAL LONG GROUP OF TERM OEBT ACCOUNTS ACCOUNT GROUP 4066689,17 4066689.17 18053311.02 18053311.02 4066689.17- 4066689.17- 18053311.02- 18053311.02- PAGE 1 17,20.21 TOT A L S MEMORANDUM ONLY --- CURRENT JUNE 30, 1997 521156.65 1674601.45 46896.00 24032932,20 1805331 1. 02 44328897.32 33588311.02- 3358831 1. 02- 1174837.44- 5499059.69- 4066689.17- 10740586.30- 343604.71 1734542.75 21045462.27 5327970.26 28451579.99 21592970.26- 21592970.26- 888443.15- 5459961,45- 510205,13- 44328897.32- 28451579.99- 6858609.73- "S"/ - ~, -:; ./ GU04C THE CITY OF DUBLIN STATEMENT SH~ING P~GE j 5/04/98 REVENUES VERSUS EXPENDITURE 16.11.0 FOR THE PERIOD 7/97 THROUGH 4/98 GENERAL REVENUE FUND . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T~D ~-******REVENUES******* PROPERTY TAXES 4286000.00- 3952554.70- 92.2 333445.30- 3920897.29- 3495339.63- 89.1 425557.66- SALES TAX 7150000.00- 6040934. 16- 84.5 1109065.84- 7108598.19- 5398761.18- 75.9 1709837.01. REAL PROPERTY TRANSFERS 196700.00- 134653.50- 68.5 62046.50' 138062.47- 81238.96. 58.8 56823.51- TRANSIENT OCCUPANCY TAX 281000.00- 233573. DO. 83.1 47427.00- 267007.09- 159709.09- 59.8 107298.00- FRANCHISE TAXES 746000.00- 662127.34' 88.8 83872.66' 723384 .60- 621840.11- 86.0 101544.49. LICENSES & PERMITS 1043350.00- 1275831.53- 122.3 232481.53 1092182.95- 807321.62- 73.9 284861.33. FINES & FORFEITURES 33200.00- 34400.12' 103.6 1200.12 38492.21- 33204.32~ 86.3 5287.89' USES OF MONEY AND PROPERTY 1428450.00- 1256908.54- 88.0 171541.46- 1388948.66- 945136.73- 68.0 443811.93- INTERGOVERNMENTAL FROM STATE 1160620.00- 1010380.14- 87.1 150239.86- 1151275.49- 937604.23- 81.4 213671.26' CHARGES FOR SERVICES 2336987.00- 1610959.35- 68.9 726027.65' 1386418.59- 964135.72- 69.5 422282.87. OTHER SOURCES OF REVENUE 453989.25~ 462191.26- 101.8 8202.01 223207.32- 179110.11~ 80.2 44097_21- TOTAL REVENUE 19116296.25- 16674513.64- 87.2 2441782.61' 17438474.86- 13623401 .70- 78.1 3815073.16- *-~****EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON~DEPARTMENTAL 8247.95 187.40 2.3 8060.55 27346.97 27346.97 100.0 .00 CITY CooNCI L 1010 140601.05 105282.05 74.9 35319.00 127472.84 105614.74 82.9 21858.10 CITY MANAGER 1020 334487.00 252040.73 75.4 82446.27 291093.65 226168.38 77.7 64925.27 CITY ATTORNEY 1030 234794.00 170062.02 72.4 64731.98 201718.85 136645.29 67.7 65073.56 ADMIN SERVICES 1040 647675.00 486286.79 75.1 161388.21 569247.12 456092.34 80.1 113. SUILDING MANAGEMENT 1050 315955.00 219810.06 69.6 96144.94 331517.40 229014.23 69.1 102 FACILITY RENTAL 105o~719 1599919.00 1493243.61 93.3 106675 .39 1496816.41 1496712.41 100.0 104.00 INSURANCE COST CENTER 1060 146803.00 101398.25 69.1 45404 . 75 122777.83 116195.03 94.6 6582.80 ELECTIONS COST CENTER 1070 766.00 615.91 80.4 150.09 20511.92 6838.88 33.3 13673.04 ACTIVITY TOTAL 3429248.00 2828926.82 82.5 600321.18 3188502.99 2800628.27 87.8 387874.72 PUBLIC SAFETY: POLI CE 2010 4283274.00 2229881.39 52.1 2053392.61 3794625. 12 1959634.69 51.6 1834990.43 CROSSING GUARDS COST 2020 - 49048.00 34953.84 71.3 14094.16 40926.26 27423.42 67.0 13502.84 .ANlMAl CONTROL 2030 200124.00 95892.33 47.9 104231.67 110514.00 36152.00 32.7 74362.00 DISASTER PREAPREDNESS 2050 34030.00 15360.72 45.1 18669.28 25992.10 23491.08 90.4 2501 .02 FIRE SERVICES 2060 3598953.00 3015131.14 83.8 583821.86 2751796.45 2299417.15 83.6 452379.30 ACTIVITY TOTAL 8165429.00 5391219.42 66.0 2774209.58 6723853.93 4346118.34 64.6 2377735.59 TRANSPORTATION: PUSLI C WRKS 3010 366732.00 274743.23 74.9 91988.77 319005.00 242578.76 76.0 76426.24 STREET MAINTENANCE 3020 55770.00 2913.54 5.2 52856.46 31593.44 28894.37 91.5 2699.07 STREET TREE MAINTENANCE 3040 47700.00 19036.73 39.9 28663.27 48375.71 24723.79 51.1 23651.92 STREET LANDSCAPE MAINT. 3050 197170.00 128529.75 65.2 68640.25 230289.60 148585.39 64.5 81704.21 ACTIVITY TOTAL 667372.00 425223.25 63.7 242148.75 629263.75 444782.31 70.7 184481.44 HEALTH & W:LFARE: ~ASTE MANAGEMENT 5020 5320.00 .00 5320.00 3595.87 2041. 19 56.8 1554.68 CHILD CARE 5030 12000.00 7059.26 58.8 4940.74 12000.00 6000.00 50.0 6000.00 ACTIVITY TOTAL 17320.00 7059.26 40.8 10260.74 15595.87 8041. 19 51.6 7554.68 CULTURE & LEISURE SERVICES: LI BRARY SERVI CES 8010 216994.00 162747.75 75.0 54246.25 205874. DO 154405.50 75.0 51468.50 CULTURAL ACTIVITIES 8011 10000.00 10000.00 100.0 .00 12500.00 10000.00 80.0 2500.00 HERITAGE CENTER 8012 58180.00 40704.47 70.0 17475 .53 54291.08 36733.60 67.7 17557.48 DUBLIN C;=METERY 8013 16690.00 15206.50 91.1 1483.50 15749.25 12358.10 78.5 33. t d /j i..I GL104C THE CITY OF DUBLIN STATEMENT SHOUING PAGE 2 5/04/98 REVENUES VERSUS EXPENDITURE 16.11.06 FOR THE . PERIOD 7/97 THROUGH 4/98 GENERAL REVENUE FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FJ SCAL YR Y-T-D PAR( MAINTENANCE 8020 594255.00 355367.20 59.8 238887.80 594119.19 374073.64 63.0 220045.55 COMMUNITY CABLE TV B030 37051.00 30035.00 81.1 7016.00 34256.72 27671.72 BO.8 6585.00 RECREATION ADMIN. 8040 256353.00 195067.11 76.1 61285.89 234707.54 191719.73 81.7 42987.B1 PLAYGROUNOS B045 128003.00 90916.22 71.0 37086.78 108257.69 B2065.76 75.8 26191.93 SHANNON CENTER 8050 148006.00 114665.84 77.5 33340.16 136660.43 107559.20 78.7 29101.23 PRESCHOOL 8055 54333.00 42192.46 77.7 12140.54 51629.57 40512.38 7B.5 11117.19 TEENS PROGRAM 8060 45296.00 24371 .21 53.8 20924.79 25445.93 21829.19 85.8 3616.74 ADULT SPORTS 8065 65350.00 43400.97 66.4 21949.03 61034.72 42637.78 69.9 1 B396. 94 YOUTH SPORTS 8066 52406.00 37873.15 72.3 14532.85 39910.77 33006.49 82.7 6904.28 SPECIAL EVENTS 8070 B7462.0o 88326.41 101.0 864.41- 40133.97 35816.00 89.2 4317.97 SENIOR CENTER 8080 105971.00 73604.97 69.5 32366.03 80392.97 69220.08 B6.1 11172.89 RECREATION INSTRUCTION 8090 123555.00 94347.59 76.4 29207.41 89684.89 68309.41 76.2 21375.48 AQUATICS 8100 223265.00 159942.10 71.6 63322.90 215910.85 150317.36 69.6 65593.49 ACTIVITY TOTAL 2223170.00 1578768.95 71.0 644401 .05 2000559.57 145B235.94 72.9 542323.63 COMMUNITY DEVELOPMENT: PLANNING 9010 850121.00 616653.12 72.5 233467.88 659318.79 533120.09 80.9 126198.70 BUILDING SAFETY 9020 602536.00 452581.26 75.1 149954.74 386171. 15 253320.31 65.6 132850.84 ENGINEERING 9030 1109378.00 m688.59 69.7 336689.41 684913.30 452631.93 66.1 232281.37 ECONOMIC DEVELOPMENT 9040 146213.00 123279.14 84.3 22933.86 108155.26 87399.63 80.8 20755.63 ACTIVITY TOTAL 2708248.00 1965202.11 72.6 743045.89 1838558.50 1326471.96 72.1 512086.54 ~TAL IMPROVEMENT PROJECTS: NERAL CIP PROJECTS 93NN 595750.00 340629.53 57.2 255120.47 80137.74 33277.89 41.5 46859.85 COMMUNITY IMPROVEMENTS 94NN 68187.00 9717.32 14.3 58469.68 51771.12 8319.81 16.1 43451.31 PAR(S 95NN 192189.00 136430.80 71.0 55758.20 497423.22 497580.38 100.0 157.16- STREET CONSTRC/IMPROVMT 96NN 579922.00 303755.86 52.4 276166.14 403724.50 380794.71 94.3 22929.79 ACTIVITY TOTAL 1436048.00 790533.51 55.0 645514.49 1033056.58 919972.79 89.1 113083.79 TOT A L EXPENDITURES 18646835.00 12986933.32 69.6 5659901.68 15429391.19 11304250.80 73.3 4125140.39 EXCESS <REVENUE>EXPENDITURES 469461.25- 3687580.32 - 785.5 3218119.07 2009083.67- 2319150.90- 115.4 310067.23 TRANSFERS IN FROM OTHER FUNDS .00 10785 .46- 10785.46 5077.54- .00 5077.54- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 4211,16 .00 4211.16 EXCESS <REVENUE> EXPENDITURE 469461.25- 3698365.78- 787.8 3228904.53 2009950.05- 2319150.90- 1'5.4 309200.85 . //' J" I -') ./ .. 'I I ...... GL 1 04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 5/04/98 REVENUES VERSUS EXPENDITURE 16.24.16 FOR THE PERIOD 7/97 THROUGH 4/98 SPECIAL REVENUE FUNDS . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y"T"D ********REVENUES****-** PROPERTY TAXES 71500.00" 68152.98" 95.3 3347.02* .00 .00 .00 SALES TAX 159300.00" 135928.49" 85.3 23371.51" 152122.48" 125363.21" 82.4 26759.27" FINES & FORFEITURES 25000.00" 24288.71- 97.2 711.29- 22506.62" 17232.46- 76.6 5274.16- USES OF MONEY AND PROPERTY 78560.00- .00 78560.00" 98044.39" 39.84" 98004.55" INTERNGOVERNMENTAL FROM STATE 740859.00- 485110.64- 65.5 255748.36" 611716.48" 479288.39" 78.4 132428.09* INTERGOVERNMENTAL FROM COUNTY 141460.00" 114867.00" 81.2 26593.00- 143136.00" 117693.00" 82.2 25443.00- INTERGOVERNMENTAL FROM FEDERAL 464889.00" 11440.55* 2.5 453448.45- 185082.30- 14514.28" 7.8 170568.02* CHARGES FOR SERVICES 739000.00" 654990.35" 88.6 84009.65" 788267.59" 701254.81* 89.0 87012.78" OTHER SOURCES OF REVENUE 218000.00* 14021.83- 6.4 203978.17- 311205.00* 25155.00" 8.1 286050.00" TOTAL REVENUE 2638568.00- 1508800.55" 57.2 1129767.45" 2312080.86- 1480540.99" 64.0 831539.87- ~EXPENDITURES**-**** GENERAL GOVERNMENT ACTIVITIES: BUILDING MANAGEMENT .00 175.00 175 .00- .00 .00 .00 ACTIVITY TOTAL .00 175.00 175.00" .00 .00 .00 PUBLIC SAFETY: POLI CE 93845.00 42540.62 45.3 51304.38 63146.44 16483.38 26.1 46663.06 TRAFFIC SIGNALS 108150.00 51068.41 47.2 57081.59 78617.71 47657.95 60.6 30959.76 FIRE SERVICES 75960.00 44862.32 59.1 31097.68 .00 .00 .00 ACTIVITY TOTAL 277955.00 138471.35 49.8 139483.65 141764.15 64141.33 45.2 77. TRANSPORT A T I ON: PUBLI C WORKS .00 .00 .00 172.47 24.47 14.2 148.0(, STREET MAINTENANCE 208910.00 103353.95 49.5 105556.05 213347.82 74304_07 34.8 139043.75 STREET SWEEPING 80600.00 59642.93 74.0 20957.07 67675.22 50632.41 74.8 17042.81 ACTIVITY TOTAL 289510.00 162996.88 56.3 126513.12 281195.51 124960.95 44.4 156234.56 HEALTH & WELFARE: WASTE MANAGEMENT 808166"00 368911.43 45.6 439254.57 718827.72 716316.69 99.7 2511.03 ACTIVITY TOTAL 808166.00 368911.43 45.6 439254.57 718827.72 716316.69 99.7 25 1 1. 03 CULTURE & LEISURE SERVICES: PARK: MAINTENANCE .00 4431.90 4431.90" 7154.10 6437.41 90.0 716.69 ACTIVITY TOTAL .00 4530.91 4530_91" 7191.46 6474.77 90.0 716.69 COMMUNITY DEVELOPMENT: ENGINEERING 88120.00 52555.80 59.6 35564.20 88980.07 72020.23 80.9 16959.84 ACTIVITY TOTAL 88120.00 52555.80 59.6 35564.20 88980.07 72020.23 80.9 16959.84 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 256283.00 140927.22 55.0 115355 _78 140454.07 18400_20 13.1 122053.87 PARKS 219102.23 87569.08 40.0 131533.15 443937.09 152966.14 34.5 290970.95 STREET CONSTRUCTION/IMPROVMT 783610.00 49105.97 6-3 734504_03 353418.05 2m2434 78.5 76093.71 ACTIVITY TOTAL 1258995.23 277602.27 22.0 981392.96 937809.21 448690.68 47_8 489118.53 TOT A L EXPENDITURES 2729791. 23 1010017.21 37.0 1719774.02 2175768.12 1432604.65 65_8 743163 .47 EXCESS <REVENUE>EXPENDITURE 91223_23 498783.34" 546.8" 590006.57 136312.74- 47936.34- 35.2 88376.40" TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 3395 .00 .00 3395 . 00 EXCESS <REVENUE> EXPENDITURE 91223.23 498783.34" 546.8" 590006.57 132917.74" 47936.34" 36.1 84981.40" . g ci /3 GU04C THE CITY OF DUBLIN STATEMENT SH~ING PAGE 1 5/04/98 REVENUES VERSUS EXPENDITURE 16.35.45 FOR THE . PERIOD 7/97 THROUGH 4/98 SPECIAL ASSESSMENT FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y~T-D *~*REVENUES*****.. SPECIAL BENEFITS ASSESSMENTS 274407.00- 227106.64~ 82.8 47300.36. 243986.94~ 209040.93- 85.7 34946.01~ USES OF MONEY AND PROPERTY 13395.00- .00 13395.00- 18795.26. 1672.49- 8.9 17122.77- OTHER SOURCES OF REVENUE 2000.00- .00 2000.00- .00 .00 .00 TOTAL REVENUE 289802.00~ 227106.64- 78.4 62695.36- 262782.20- 210713.42~ 80.2 52068.78. *~EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: TRFC SIGS/STREET LIGHTING 121705.00 73354. 17 60.3 48350.83 103293.98 52172.78 50.5 51121.20 ACTIVITY TOTAL 121705.00 73354.17 60.3 48350.83 103293.98 52172.78 50.5 51121.20 TRANSPORTATION: PUBLI C UORKS 1300.00 2697.17 207.5 1397. 17~ 4247.66 3252.77 76.6 994.89 STREET TREE MAINTENANCE 11410.00 2528.76 22.2 8881.24 5697.32 2923.51 51.3 2m.81 STREET LANDSCAPE MAINTENANCE 139420.00 79234.40 56.8 60185.60 138868.81 86079.66 62.0 52789.15 ACTI VITY TOTAL 152130.00 84460.33 55.5 67669.67 148813.79 92255.94 62.0 56557.85 HEALTH & ~LFARE: 4111itTURE & eelSUR' S"VI"S, UNITY DEVELOPMENT: GINEERING 4650.00 3465.00 74.5 1185.00 3185.96 3023.44 94.9 162.52 ACTIVITY TOTAL 4650.00 3465. DO 74.5 1185.00 3185.96 3023.44 94.9 162.52 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 31815.00 7815.00 24.6 24000.00 16488.87 8067.92 48.9 8420.95 STREET CONSTRUCTION/IMPROVMT 47438.00 47648.88 100.4 210.88- 103000.00 103000.00 100.0 .00 ACTIVITY TOTAL 79253.00 55463.88 70.0 23789.12 119488.87 11 1067.92 93.0 8420.95 TOT A L EXPENDITURES 35m8.00 216743.38 60.6 140994.62 374782.60 258520.08 69.0 116262.52 EXCESS<REVENUE>EXPENOITURE 67936.00 10363.26- 15.3- 78299.26 112000.40 47806.66 42.7 64193.74 EXCESS <REVENUE> EXPENDITURE 67936.00 10363.26- 15.3- 78299.26 112000.40 47806.66 42.7 64193.74 . -, ,// / / /..:J . ./ GL104C THE CITY OF DUBLIN STATEMENT SHO~ING pAGE 5;04;98 REVENUES VERSUS EXPENDITURE 17.10.<- FOR THE PERIOD 7/97 THROUGH 4/98 CAPITAL IMPROVEMENT FUND . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* OTHER SOURCES OF REVENUE 2954412.00- 51796.03- 1.8 2902615.97- 328497.84- 70429.55- 21.4 258068.29- TOTAL REVENUE 2954412.00- 51796.03- 1.8 2902615.97- 328497.84- 70429.55- 21.4 258068.29- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: TRANSPORT A TI ON : HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: PLANNING 12850.00 .00 12850.00 .00 .00 .00 ACTIVITY TOTAL 12850.00 .00 12850.00 .00 .00 .00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 100000.00 22667.54 22.7 m32.46 12823.75 9148.75 71.3 3675.00 COMMUNITY IMPROVEMENTS 42063.00 143n.66 34.2 27690.34 .00 .00 .00 PARKS 247410.00 41795.14 16.9 205614.86 .00 _00 .00 STREET CONSTRUCTION/IMPROVMT 2580167.00 119812.20 4.6 2460354.80 449732.20 364249.45 81.0 85482.73 ACTIVITY TOTAL 2969640.00 198647.54 6.7 2770992.46 462555.95 373398.20 80.7 89. TOT A L EXPENDITURES 2982490.00 198647.54 6.7 2783842.46 462555.95 373398.20 80.7 891 . EXCESS<REVENUE>EXPENDITURE 28078.00 146851.51 523 . 0 118m.51- 134058.11 302968.65 226.0 168910.54- TRANSFERS OUT TO OTHER FUNDS .00 10785.46 10785.46- 1682.54 .00 1682.54 EXCESS <REVENUE> EXPENDITURE 28078.00 157636.97 561.4 129558.97- 135740.65 302968.65 223.2 16n28.00- . /7 /;) ~t5 /::J . GL104C THE CITY OF DUBLIN STATEMENT SH~ING PAGE 1 5/04/98 REVENUES VERSUS EXPENDITURE 17.15.08 FOR THE . PER I aD 7/97 THROUGH 4/98 TRUST/AGENCY FUND CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FI SCAl YR Y-T~D -**REVENUES****-* SPECIAL BENEFITS ASSESSMENTS _00 219502.30- 219502.30 236036.28- 177402.81- 75.2 58633.47- USES OF MONEY AND PROPERTY .00 5243.84- 5243_84 11962.96- 4877.01- 40.8 7085.95- TOTAL REVENUE .00 224746.14- 224746.14 247999.24- 182279.82- 73.5 65719.42~ *-****EXPENDITURES*-~ GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL .00 232903.25 232903.25- 232469.50 232469.50 100.0 .00 ACTIVITY TOTAL .00 232903.25 232903.25 - 232469.50 232469.50 100.0 .00 PUBllC SAFETY: TRANSPORTATION: HEALTH & ~LFARE: CULTURE & lEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOTAL EXPENDITURES .00 232903.25 232903.25~ 232469.50 232469.50 100.0 .00 EXCESSCREVENUE)EXPENDITURE .00 8157.11 8157. 11~ 15529.74- 50189.68 323.2- 65719.42- 4IIIiISS ,..-vENUE' EXPENDITURE .00 8157.11 8157.11- 15529.74- 50189.68 323.2- 65719.42- . /.Z / / 4 /./ GL 1 04C THE CITY OF DUBLIN STATEMENT SHO~ING ~A'ij: 1 5/04/98 REVENUES VERSUS EXPENDITURE 16.47.52 FOR THE PERIOD 7/97 THROUGH 4/98 INTERNAL SERVICE FUND . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ****T**TREVENUES******* USES OF MONEY AND PROPERTY 13750.00- .00 13750.00- 18137.65- .00 18137.65- CHARGES FOR SERVICES 2434 11.00- 201144.30- 82.6 42266.70- 211049.81- 174415.06- 82.6 36634.75- OTHER SOURCES OF REVENUE 500.00- 1109.68- 221.9 609.68 21901. 75- 1122.70- 5.1 20779.05- TOTAL REVENUE 257661.00- 202253.98- 78.5 55407.02- 251089.21- 175537.76- 69.9 75551.45- *******EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 283750.00 78130.00 27.5 205620.00 262014.45 103822.48 39.6 158191.97 ACTIVITY TOTAL 283750.00 78130.00 27.5 205620.00 262014.45 103822.48 39.6 158191.97 PUBll C SAFETY: TRANSPORT A TI ON : HEALTH & ~LFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 283750.00 78130.00 27.5 205620.00 262014.45 103822.48 39.6 158191. 97 EXCESS<REVENUE>EXPENDITURE 26089.00 124123.98- 475.8- 150212.98 10925.24 71715.28- 656.4- 82640.52 EXCESS <REVENUE> EXPENDITURE 26089.00 124123.98- 475.8- 150212.98 10925.24 71715.28- 656.4- 82640.52 . . / r _/ /j V"- -D GU04C THE CITY OF OUBLIN STATEMENT SH~ING PAGE 1 5/04/98 REVENUES VERSUS EXPENDITURE 17.02.07 FOR THE PERIOD 7/97 THROUGH 4/98 . ENTERPRISE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D "**~REVENUES******* USES OF MONEY AND PROPERTY 1708264.00- 1545721.77. 90.5 162542.23- 1592321.83. 1556700.14- 97.8 35621.69' TOTAL REVENUE 1708264.00- 1545721.77- 90.5 162542.23. 1592321.83- 1556700.14- 97.8 35621.69- *.....*EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 1599939.00 1252788.78 78.3 347150.22 1314726.23 1231286.22 93.7 83440.01 ADMIN SERVICES 4260.00 3415.00 80.2 845.00 4194.20 3194.20 76.2 1000.00 ACTIVITY TOTAL 1604199.00 1256203.78 78.3 347995.22 1318920.43 1234480.42 93.6 84440.01 PUBLIC SAFETY: TRANSPORTATION: HEALTH & ~LFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 1604199.00 1256203.78 78.3 347995.22 1318920.43 1234480.42 93.6 84440.01 EXCESS<REVENUE>EXPENOITURES 104065.00- 289517.99- 278.2 185452.99 273401.40- 322219.72- 117.9 48818.32 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 4211.16- .00 4211.16- 4111JCESS <REVENUE> EXPENDITURE 104065.00- 289517.99. 278.2 185452.99 277612.56- 322219.72' 116.1 44607.16 . /i / :; ~<, ):3 -'