HomeMy WebLinkAboutItem 4.05 FinalBudget FY97-98 (2)
CITY CLERK
File # rn[3][(j-~[(i]
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AGENDA STATEMENT
CIl~Y COUNCIL MEETING DATE: (September 15,1998)
SUBJECT:
_ j'inal Budget Changes For Fiscal Year 1997/98
~<<Report Prepared By: Paul Rankin, Assistant City Manager)
EXHIBITS ATTACHED: Budget Change Forms
RECOMMENDATION: .(l A ~pprove the Budget Changes and direct Staff to record the items in
<:"'V/v the Final Financial Report.
FINANCIAL STATEMENT: See Report. The adjustments required can be covered by reducing
the amount appropriated to Reserves and / or from New Revenues as discussed 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, 1998. Staff is
requesting year end adjustments at this time. TIlls will allow the Staff to deliver a clean set of records to
the Auditors when they begin their final work. Current City policies only allow the City Manager to make
budget adjustments between line items which are within the same activity (i.e. Department). The City
Council must approve all other adjustments to appropriations.
It is important to note that these changes will n.Qt result in General Fund expenditures in excess of
. revenues. The Fiscal Year 1997/98 results for all funds will be presented to the City Council as part of the
Annual Financial Report in the next 60 dliys.
Proposed Adjustments
Many of the adjustments discussed in this section of the report were anticipated in the information
presented in the Preliminary 1998/99 Fiscal Year Budget and Financial Plan. All of the adjustments relate
to situations where the total spending in a particular Activity (i.e. Department or Project) exceeded the
total budget. If a budget imbalance occurred between line items within -the same Activity a formal budget
change is not required. The Staff Report will describe changes by both Fund and Program, beginning
with the General Fund.
GENERAL FUND (001)
GENERAL GOVERNMENT: $17,277
The Insurance Department expenditures (1060) were approximately $17,277 higher than budgeted due to
expenses associated with insurance claims including legal costs. The costs of claims fluctuate from year
to year and supplemental appropriations are not unusual.
PUBLIC SAFETY: $57.213
The expenditures in the Police Department (2010) were approximately $27,315 higher than budgeted, due
to personnel cost of living adjustments by Alameda County, which were higher than initially anticipated
in the original budget.
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Expenditures in the Fire Department (2060) were approximately $29,898 higher than budgeted'due to
higher than expected contract charges from Alameda County Fire. The line items contributing to the
additional costs were: indirect overhead costs which are billed as a percentage of the total contract costs;
and vehicle maintenance costs, including a contribution towards a shared command vehicle used to
service all agencies.
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CULTURE AND LEISURE SERVICES: $20.245
The Library (8010) expenditures were $3 higher than budgeted, due to a slight difference between the
original adopted budget and actual contract amount for library services for Fiscal Year 1997-98.
The Cemetery (8013) expenditures were approximately $20,242 higher than budgeted due to expenditures
incurred during landscaping cleanup necessary following a fire that occurred at the cemetery.
COMMUNITY DEVELOPMENT: $79.084
The Engineering Department (9030) had an overrun in expenditures budgeted in the General Fund of
approximately $76,923. This was primarily caused by the following factors: 1) Several CIP 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; and 2) Due to increased workloads and staff vacancies more
Private Development activities were undertaken by contract personnel. The work undertaken on private
development would be offset by revenues. For example, Engineering Plan ChecklInspection Revenues
exceeded the budget by approximately $130,303.
The expenditures for the Economic Development (9040) were approximately $2,161 higher than the
budget. This was caused primarily by the timing of expenditures for the promotion of the City's farmer's
market. The market activities will occur both in Fiscal Year 1997/98 and 1998/99 and some expenses
were incurred earlier than originally anticipated.
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CAPITAL IMPROVEMENT PROJECTS: $18.563
The expenditures for the Sidewalk Safety Project (9425) were approximately $4,512 higher than budgeted
due to a higher than expected use of contract personnel for the completion of the project.
General Fund expenditures were incurred for the Traffic Signal Coordination Project (9645) as a
carryover from the prior year. This project was originally anticipated to be completed during Fiscal Year
1996/97. Approximately $7,008 of unbudgeted expenditures occurred during Fiscal Year 1997/98,
necessitating a budget change for this carryover project.
General Fund Expenditures for the Street Overlay Program (9658) were approximately $14,051 over
budget due to additional expenditures incurred for pavement failure repair. This project was funded with
grant funds in addition to general fund monies. In some cases additional matching funds were required to
maximize the allocation of grant funds eligible for the project.
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriations in the General Fund for all activities is $199,390. Even with these
additional expenditures the budget will be balanced and General Fund revenues will exceed General Fund
expenditures. 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 AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue. Capital Project
and Enterprise Funds. The City financial records currently account for revenues and expenditures in over
20 different Special Revenue, Capital Project and Enterprise 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.
FEDERAL COPS GRANT FUND (203)
This fund is utilized for Police related expenses associated with the Police bicycle patrol unit. The amount
of Contract Police Personnel time expended on this activity exceeded the original budget by $295.
Sufficient revenues were received during the last two fiscal years to offset this overrun.
STATE GAS TAX FUND (206)
Street Maintenance (3020) expenditures were approximately $22,823 higher than budgeted due to higher
than anticipated charges for weed control and street striping.
Expenditures for the I-580 / San Ramon Road Beautification Project (9460) were $428 higher than the
adopted budget. The additional costs were related to Project Administration staff time necessary to close-
out the project. The total additional appropriations in this fund for all activities is $23,251.
COMMUNITY DEVELOPMENT BLOCK GRANT FUND (209)
Expenditures for the Mape Park Project (9576) were $368 higher than budgeted as a portion of the work
initially anticipated to be completed during Fiscal Year 1996/97 was not completed until Fiscal Year
1997/98. These additional expenditures were offset by additional grant reimbursements received from the
. Block Grant program.
FEMA FUND (212)
The City applied for grant monies in Fiscal Year 1997/98 related to storm damage which occurred in early
1998. There was no prior appropriation for these expenditures in the Disaster Fund. A total of $15,928
was expended on the following activities: Building Management (1050) $175; Cemetery (8013) $99; Street
Maintenance (3020) $12,325: and Park Maintenance (8020) $3,329. It is expected to be offset by FEMA
revenue of approximately $15,928. Likewise, the Revenue was not previously budgeted.
MEASURE B FUND (217)
Measure B Expenditures for the Street Overlay Program (9658) were approximately $28,295 over budget
due to additional expenditures incurred for materials used to reinforce the strength of the pavement.
MEASURE D RECYCLING FUND (224)
Expenditures for the Mape Park Project (9576) were $1,630 higher than budgeted due to timing
differences previously noted for this project.
EMERGENCY MEDICAL SERVICES FUND (230)
Expenditures were approximately $3,257 over budget. This is directly related to revenues collected for
this fund. Additional revenues were received which allowed the City to offset more of the cost associated
with Emergency Medical Services.
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STREET LIGHTING ASSESSMENT DISTRICT FUND (710)
Expenditures for Public Works Administration (3010) were approximately $2,419 higher than budgeted
due to additional staff time being allocated to the operations of the District.
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Expenditures for the Street Light Acquisition Program (9606) were approximately $1,016 higher than
budget due to some unanticipated legal expenses incurred prior to the final payment being made to PG&E
for the acquisition of all of the street lights in the City. The total additional appropriations in this fund for
all activities is $3,435.
SAN RAMON SPECIFIC PLAN ASSESSMENT DISTRICT FUND (712) .
Expenditures for the LED Traffic Signal Conversion Project (9644) were $486 in excess of budget, related
to project expenditures at the one signal maintained with this fund. The City experienced significantly
lower operating costs as a result of this project.
DUBLIN INFORMATION INC. ENTERPRISE FUND (601)
. Non Departmental (1000) expenditures were approximately $3,953 over budget due to a settlement of an
existing claim with the post office for outstanding postage expenditures from prior years. Finance (1040)
expenditures were approximately $155 over budget due to additional expenditures incurred for Trustee
services. The total additional appropriations in this fund for all activities is $4,108. The Activities which
necessitated the budget adjustment are typically financed with an operating transfer from the General
Fund. Therefore, the City Council will also be authorizing the operating transfer from the General Fund
to cover all operating expenses within Fund 601.
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 the 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 1997/98 YEAR END
BUDGET CHANGES-GENERAL FUND
CHANGE FORM #
New Appropriations (City Council Approval Required):
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x
From Unappropriated Reserves
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.........",,,. . ................... .........---........,. _____n_....... .............._,. . ........................................... "................. ..................... .................................. .....n............................................,.",.'"
Name: Name;General Fund - INSURANCE COST $17,277
CENTER - Insurance Claims Paid
Account #:
Account #;001-1060-717-002
Name: Name: General Fund - POLICE: Contract $27,315
Services - Personnel
Account #:
Account #:001-2010-740-001
Name: Name; General Fund - FIRE SVCS: Contract $4,680
Services Indirect
Account #:
Account #:001-2060-740-003
Name; Name: General Fund - FIRE SVCS: Contract $25,218
Services Vehicles
Account #:
Account #:001-2060-740-002
Name: Name: General Fund - LIBRARY SERVICES - $3
Contract Services
Account #;
Account #:001-8010-740-000
Name: Name: General Fund - DUBLIN CEMETERY - $20,242
Contract Services General
Account #:
Account #;001-8013-740-000
Name: Name: General Fund - ENGINEERlNG - Contract $76,923
Services Inspection Private Development
Account #;
Account #:001-9030-740-072
Name: Name; General Fund - ECONOMIC $2,161
DEVELOPMENT - Community Promotion
Account #:
Account #:001-9040-731-000
Name; Name; General Fund - CIP - Sidewalk Safety $4,512
Project - Contract Services - General
Account #:
Account #:001-9425-740-070
Name: Name: General Fund - CIP - Contract Services $7,008
General
Account #:
Account #:001-9645-740-000
Name: Name: General Fund - CIP - Improvements Not $14,051
Buildings
Account #:
Account #;001-9658-750-050
BUDGET CHANGE APPROVED 9/15/98
PAGE 1 of 3
G;\AUDI1\97-98AUD\CAFR\BUDGCHG I.DOC
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CITY OF DUBLIN FY 1997/98 YEAR END
BUDGET CHANGES - SPECIAL REVENUE / ENTERPRISE FUNDS
CHANGE FORM #
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New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
X From New Revenues -(Fund 212)
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Name; Name: Federal COPS Grant Fund - POLICE - $295
Contract Services - Personnel
Account #;
Account #;203-2010-740-001
Name: Name: GAS TAX - STREET MAINfENANCE- $16,115
Weed Control
Account #: Account #;206-3020-740-027
Name: Name: GAS TAX - STREET MAINfENANCE - $6,708
Striping / Marking
Account #: Account #:206-3020-740-025
Name; Name: GAS TAX - CIP -1-580 / San Ramon Road $428
Beautification Project -Salaries Full-Time
Account #;
Account #:206-9460-701-001
Name: Name: Community Development Block Grant $368
Fund: CIP - Mape Park Project - Improvements
Account #: Not Buildings .
Account #:209-9576-750-050
Name: Name: REVENUE - FEMA Fund: Federal $15,928
Disaster Assistance
Account #; Account #:212-1000-559-004
Name: Name: FEMA Fund: Building Management - $175
Contract Services General
Account #; Account #:212-1050-740-000
Name: Name: FEMA Fund: Cemetery - Contract $99
Services General
Account #: Account #;212-8013-740-000
Name: Name: FEMA Fund: Street Maintenance - $12,325
Contract Services Stonn Patrol
Account #: Account #;212-3020-740-022
Name; Name; FEMA Fund: Park Maintenance -Contract $3,329
Services General
Account #: Account #;212-9405-740-000
Name: Name; Measure B Fund - CIP - Street Overlay $28,295
Program- Improvements Not Buildings
Account #; Account #:217-9658-750-050
BUDGET CHANGE APPROVED 9/15/98
PAGE 2 of 3
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CITY OF DUBLIN FY 1997/98 YEAR END
BUDGET CHANGES - SPECIAL REVENUE / ENTERPRISE FUNDS (Continued)
CHANGE FORM #
.
New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
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Name: Name: Measure D Recycling Fund: CIP - Mape $1,630
Park Project - Improvements Not Buildings
Account #: Account #:224-9576-750-050
Name: Name: Emergency Medical Services Fund - FIRE $3,257
SERVICES - Contract Services General
Account #; Account #:230-2060-740-001
Name: Name; Street Lighting Assessment District Fund - $2,419
PUBLIC WORKS ADMINISTRATION - Salaries
Account #: Full Time
Account #;710-3010-701-001
Name: Name: Street Lighting Assessment District Fund - $1,016
CIP - Street Light Acquisition Program -
Account #: Professional Services
Account #;710-9606-729-000
Name: Name: San Ramon Specific Plan Assessment $486
District Fund - CIP - LED Traffic Signal
Conversion Project
Account #: Account #: 712-9644-740-000
Name: Name:Dubin Information Inc. - NON $3,953
DEPARTMENTAL - Postage
Account #: 601-1000-711-000
Account #:
Name: Name:Dubin Information Inc. - FINANCE - $155
Contract Services General
Account #: Account #; 601-1040-740-000
REASON FOR BUDGET CHANGE ENTRY: To Post Final Year End Budget Adjustments in conjunction
with the preparation of the City's Comprehensive Annual Financial Report for the year ended June 30, 1998
City Manager:
Date:
Signature
.AsApptQy~4~f!Pe9i&Colffi2~lMeeting on:/ Date: .9/15/98<
Mayor:
Date:
Signature
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Posted By:
Date:
Signature
BUDGET CHANGE APPROVED 9/15/98
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