HomeMy WebLinkAboutItem 4.10 PrelFin 6-99 (2) AGENDA STATEMENT
CITY ;COUNCIL MEETING DATE:
CITY CLERK
FILE # 330-50
(September 21, 1999)
SUBJECT:
Preliminary Pro-Forma Financial Report 'For June 1999
Report Prepared by: Fred Marsh, Finance Manager
EXHIBITS ATTACHED:
1. Chart - General Fund Revenues and Budget Comparison
2. Chart - General Fund Expenses and Budget Comparison
Pro Forma Balance Sheet and Income Statements for the
Period Ending June 30, 1999
4.' Budget Change Forms '
RECOMMENDATION: .,~ Accept and file the Financial 'Reports and Approve the Budget
Changes
FINANCIAL STATEMENT:
See reports for detail of monthly financial activity. The budget
adjustments required can be covered by reducing the amount
appropriated to Reserves and from unanticipated revenues as
discussed in more detail below. ,
DESCRIPTION: This item provides the report of the monthly financial statements for the month of
June, which represents the final month 0fFiscal Year 1998-99. The financial statements are considered
preliminary due to the fact that additional' financial entries are required before the. books for Fiscal Year
1998/99 are fully closed, including the final accrual of Sales Tax Revenue and allocation of interest
income to other City funds. Consistent with prior reports the focus will be on General Fund Revenues and
Expenditures, which represent the most significant portion of the City's operations.
Analvsis of June 1999 Revenue and Expenditure Report
This report will highlight significant trends, which differ from information presented in earlier reports.
This preliminary report will highlight deviations from the projections included in the 1999/2000 Budget
as well as the final amounts reported last Fiscal Year. Overall the final revenue and expenditure results
for the year appear to be mostly consistent with the projections in the Fiscal Year 1999/2000 Preliminary
Budget and Financial Plan (PLAN), which was presented to the City Council last June.
It is important to emphasize that the information presented is preliminary and a final report will be
presented with~ the Annual Audit. A more detailed analysis of General Fund Revenue and Expenditures is
shown on the attached graphs (Exhibit 1 and Exhibit 2) and discussed below.
G:hMONTHFS\fy99\699 financial reports. DOC
COPIES TO:
ITEM NO.
4.1o
General Fund ReV:enues ~
Overall, based upon General Fund Revenues recorded to date, these Revenues are at 105% of budget and
are approximately 14% greater than General Fund Revenues collected in the previous Fiscal Year. It
should be noted that this difference may change as the result of any final year end accounting entries,
including the final accrual for sales taxes and allocation of interest earnings. The following significant
trends related to General Fund Revenues were noted:
Property Taxes .
Property Tax Revenue is 12% higher than in the prior year and within 1% of the amount estimated in the
PLAN. The increase over the prior year resulted from an increase in the assessed valuation of commercial
and residential properties within the cities as well as the addition of several new residential and
commercial properties to the City's tax roll.
Sales Tax
Retail Sales Tax collections have remained strong and the amount recorded to date is approximately
$400,000 under the amount estimated in the PLAN. It is expected that the final accrual will either meet or
slightly exceed the original estimated amount. The increase has primarily resulted from continued strong
sales in the Autos and Transportation Category. Compared to the prior fiscal year this revenue source is
projected to be approximately 4% above the prior year amount.
Transient Occupancy Taxes
Transient Occupancy Tax (TOT) is 27% higher than in the prior year and 12% higher than the amount
estimated in the PLAN. The increase is due to the opening of two new hotels within the City during the
Fiscal Year and an increase in room rates at the City's existing hotel.
Licenses and Permits
The amount of revenue for this category is approximately 17% lower than estimated in the PLAN. This is
largely attributable to the timing of the issuance of permits. The estimate had assumed that certain
projects would obtain their pennits prior to June 30th. The total Pennit Fees represent a 77% increase
over the amount collected in the prior fiscal year, which represents the significant increase in building
projectstlng place within the City.
Interest and Rentals
As previously noted, the interest component of this category may be subject to a significant adjustment.
All interest income is initially recorded in the General Fund and then spread among all ffmds at the end of
the Fiscal Year, based upon the average monthly balance in those funds. Once this final adjustment has
been posted it is expected that the interest earnings for the year will closely match the amount originally
estimated in the PLAN. The amount of interest earnings has decreased from the prior Fiscal Year
primarily due to a decrease in the amount of available cash for investment in the General Fund, due to the
early retirement of the Civic Center bonds.
Intergovernmental:
Intergovernmental Revenue collected is consistent with the estimate used in the PLAN. The Fiscal Year
1998/99 colldctions are approximately 10% higher than the previous Fiscal Year. This reflects a statewide
increase in the per capita of Motor Vehicle License Fees amount distributed as well as the increase in the
City of Dublin population.
Ch:Irges for Services
This category is consistent with the estimate used in the PL~AN. Compared to the previous Fiscal Year the
amounts are approximately 40% higher. This difference is largely attributable to Development Services
project processing costs which are recovered from the applicant, as well as an increase in the collection of
fees for Fire Services. ~
General Fund Expenditures '.
Total Fiscal Year 1999/2000 General Fund Expenditures in the June 1999 preliminary financial report are
at 91% of budget, as discussed in further detail below.
General Government / Debt Service: (94% of Budgeted Expenditures) This primarily reflects favorable
results from a requirement to budget the entire Gross Civic Center Lease Payment, even though a portion
of the payment was paid for by interest income from reserve investments held by the Trustee. Within this
category the City Attorney division was approximately $4,000 over budget due to higher than expected
legal costs incurred for new development projects occurring within the City.
Public Safety: (98% of Budgeted Expenditures) The current:favorable variance is due to lower than
expected costs for Fire and Animal Control Services. This was were partially offset by higher than
expected costs for Police Services, which was over budget by approximately $47,000 due to higher than
expected contract personnel costs during the Fiscal Year.
Transportation (98% of Budgeted Expenditures) The positive variance was due primarily to lower than
expected costs incurred for street repair in the City's annual street .overlay project. This was partially
offset by higher than expected costs for Street Tree maintenance, which exceeded budget by
approximately $5,000, and for Street Landscaping maintenance, which exceeded budget by approximately
$12,000.
Culture and Leisure Services (86% of Budgeted Expenditures) The positive variance was due to a delay
in the recruitment and appointment of staff to vacant positions and lower than expected charges for water
usage in the City's parks; -~
Community Development (101% of Budgeted Expenditures) The costs have exceeded the budgeted
amount for the year due to additional contract engineering costs incurred for new development in Eastern
Dublin. As a result, the Engineering division exceeded its budget by approximately $134,000. The
engineering costs associated with development projects are offset by fees. This negative budget variance
was partially offset by budget savings in the Economic Development division due to staffing vacancies
during part of the Fiscal Year.
Capital Improvement Projects: (59% of Budgeted Expenditures) The budget variance is primarily due
to the fact that several of the projects, including the Building Permit System, Communication System
Up~ade, Fire Apparatus purchase, Civic Center Modification, and Document Storage and Retrieval
projects will not be completed until Fiscal Year 1999-2000.
Proposed Bridget Adjustments
As part of this report, staff is also requesting year end budget adjustments at this time. This will allow the
Staff to deliver a clean set of records to the Auditors when they begin their final work. All of the
adjustments listed on the attached budget change forms related to the General Fund have been discussed
above and related to situations where the total spending in a particular Activity (i.e. Department or
Project) exceeded the total budget.
In addition, budget changes are required in various Special Revenue Funds (Funds 202-225 and 712:,717),
totaling $24,000, and the Traffic and Public Facility Fee Impact Fee Funds (Funds 300 and 310) totaling
$19,000. The budge.t variances in the Special Revenue Funds resulted primarily from additional
expenditures incurred for the completion of several street improvement projects, as well as for storm
sweeping and waste management contract services.
The budget variances in the Impact Fee funds were due to unbudgeted expenditures incurred on street
right of way expenditures in the Traffic Impact Fee fund, as well as expenditures incurred on the
completion of the Emerald Glen Park Master Plan, which was originally expected to be completed in
Fiscal Year 1997-98. All of the General, Special Revenue and Impact Fee funds had sufficient reserves
available to cover these budget changes.
Conclusion
Staff recommends that the City Council receive and file these reports, as authorized by Section 41004 of
the California Government Code, and authorize the Mayor to execute the Budget Changes. This
information will be reflected in the Final Comprehensive Annual Financial Report, which staff anticipates
presenting to Council by the second council meeting in December.
Total General Fund
Revenues
Sales Taxes
City of
For the Period Ending June 30, 1999 - Unaudited
lll0s%
! 1100%
Property Taxes ~ 101%
: 100%
Transient
Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals
Intergovernmental
from State
Dublin 1998-99 YTD Revenues and Budget Comparison
97%
"],' 100%
~ 116%
i100%
:o0o :,0'
132%i
!100% i
151%
[100% !
J 100% ~
Charges for Services
44%
Other Revenues ~
110:%
iloo%
i10o%
!1 FY 98/99'
;[] FY 97/98i
0% 30%
60% 90%
100% of Year Complete
120%
150%
Property Taxes
Sales Taxes
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals
intergovernmental
Charges for Services
Other Revenues
Total General Fund Revenues
FY 98/99
Budget
5,091,100
8,200,000
337,000
815,000
1,876,755
1,225,530
1,308,420
3,175,878
683,695
22,713,378
FY 98~99 % of
YTD Actual Budget
5,148,826 101%
7,964,387 97%
389,664 116%
849,959 104%
2,472,217 132%
1,854,796 151%
1,356,234 104%
3,482,983 110%
303,424 44%
FY 97/98
YTD Actual
4,583,190
8,025,448
306,318
759,803
1,398,677
1,556,181
1,233,812
2,483,861
547,473
23,822,490 105% 20,894,763
% of Total for
FY 97~98
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
Total General Fund Expenses
City of Dublin 1998-99 YTD Expenses and Budget Comparison
For the Period Ending June 30, 1999 - Unaudited
~ ~ '91%
'~ 100%
General Government
Civic Center Lease
Police
Fire
Other Public Safety
Transportation
Health and Welfare
Culture & Community Services
Community Development
Capital Improv. Projects
0%
I
i
70%
· FY 98/99
1~ FY 97/98
t
100%
i100%
30%
59%
60% .. 90%
i100%
100% of Year Complete
120%
General Government
Civic Center Lease
Police
Fire
Other Public Safety
Transportation
Health anaWelfare
Culture and Community Services
Community Development
Capital Improvement Projects
Total General Fund Expenses
FY 98~99
Budget
2,277,735
1,719,374
4,458,863
4,210,354
272,131
794,440
18,160
2,597,146
3,558,127
3,033,678
22,940,008
General Fund Operating Expenses 19,906,330
FY 98~99
YTD Actual
2,133,268
1,614,407
4,505,553
4,109,003
190,837
776,839
16,969
2,236,707
3,602,195
1,779,159
20,964,937
19,185,778
% of
Budget
94%
94%
101%
98%
70%
98%
93%
86%
101%
59%
91%
96%
FY 97~98
YTD Actual
1,761,643
1,493,348
4,313,328
3,628,258
262,959
650,709
17,039
2,168,994
2,761,133
987,200
18,044,611
17,057,411
% of Total for
FY 97~98
100%
100%
100%
100%
100%
100%
100%
100%
100%
100%
10'/,
0 °o
100%
ATTACHMENT 2
CITY OF DUBLIN'S
PRELIMINARY FINANCIAL STATEMENTS
FOR
THE FISCAL YEAR ENDED 6/30/1999
Prepared by
The Finance Department
September 14, 1999
ATTACHMENT3
Revenues
Property Taxes
Sales Taxes
Real Property Transfer Tax
Hotel Transient Occupancy Tax
Franchise Taxes
Licenses and Permits
Fines and Forfeitures
Use Money and Property - Interest
Intergovernmental from State
Charges for Services
Other Sources of Revenue
Total Revenue
Expenditures
General Government
City Council
City Manager
City Attorney
Administrative Services
Building Management
Facility Rental
Insurance Cost Center
Elections Cost Center
Non Departmental
Activity Total
Public Safety Police
Crossing Guards
Animal Control
Disaster Preparedness
Fire Services
Activity Total
City of Dublin Income Statement Showing
Revenues Versus Expenditures
For the Period 7~98 Through 6~99
Pro Forma
Current Current
Budget Actual %
Variance
4,856,100 4,866,093 100%
8,200,000 7,964,387 97%
235,000 282,733 120%
337,000 389,664 116%
815,000 849,959 104%
1,876,755 2,472,217 132%
45,950 60,876 132%
1,225,530 1,854,796 151%
1,308,420 1,356,234 104%
3,175,878 3,482,983 110%
637,745 242,648 38%
22,713,378 23,822,490 105%
(9,993)
235,613
(47,733)
(52,654)
(34,959)
(595,462)
(14,926)
(629,266)
(47,814)
(307,105)
395,197
(1,109,112)
150,673 140, 181 93%
350,365 331,377 95%
306,800 310,526 101%
743,465 687,376 92%
537,270 531,818 99%
1,719,374 1,614,407 94%
143,047 125,622 88%
6,415 6,335 99%
39,700
3,997,109 3,747,542 94%
10,492
18,988
(3,726)
56,089
5,452
104,967
17,425
80
39,700
249,467
4,458,863 4,505,553 101%
52,887 51,697 98%
180,700 104,146 58%
38,544 34,994 91%
4,210,364 4,109,003 98%
8,941,348 8,805,393 98%
(46,690)
1,190
76,554
3,550
101,351
135,955
Prior
Fiscal Year
4,351,859
8,025,448
231,331
306,318
759,803
1,398,677
40,421
1,556, 181
1,233,812
2,483,861
507,052
20,894,763,
120,445
316,767
220,439
623,479
315,482
1,493,348
154,080
650
300
3,254,990
4,313,328
48,728
191,931
22,300
3,628,258
8,204,545
Change
From Prior
Year
514,234
(61,061)
51,402
83,346
90,156
1,073,540
20,455
298,615
122,422
999,122
(254,504)
2,927,727
19,736
14,610
90,087
63,897
216,336
121,059
(38,458)
5,685
(300)
492,652
192,225
2,969
(87,785)
12,604
480,745
600,848
Transportation
Public Works 393, 130 389,505 99% 3,625 355,586 33,919
Street Maintenance 141,720 112,085 79% 29,635 55,741 56,344
Street Tree Maintenance 44,990 49,395 110% (4,405) 43,154 6,231
Street Landscaping Maintenance 214,600 225,855 105% (11,255) 196,217 29,638
Activity Total 794,440 776,840 98% 17,600 650,708 126, 132
Health and Welfare
Waste Management
Child Care
Activity Total
6,160 4,969 81% 1,191 5,039
12,000 12,000 100% 12,000
18,160 16,969 93% 1,191 17,039
(7o)
(70)
City of Dublin Income Statement Showing
Revenues Versus Expenditures
For the Period 7~98 Through 6~99
Pro Forma
Current Current
Budget Actual %
Variance
Prior
Fiscal Year
Change
From Prior
Year
Culture and Leisure Services
Library Services 258,848 255,689 99% 3, 159 216,997 38,692
Cultural Activities 20,000 20,000 100% 10,000 10,000
Heritage Center 55,272 42,974 78% 12,298 53.874 (10,900)
Dublin Cemetery 21,624 15,010 69% 6,614 36,932 (21,922)
Park Maintenance 619,429 533, 105 86% 86,324 551,611 (18,506)
Community TV 71,141 58,047 82% 13,094 36,347 21,700
Recreation Admin 290,509 263,019 91% 27,490 247,461 15,558
Playgrounds 137,665 137,577 100% 88 119,477 18, 100
Shannon Center 153,998 164,517 107% (10,519) 145,355 19,162
Preschool 56,878 49,284 87% 7,594 52,097 (2,813)
Teens Program 52,778 44,993 85% 7,785 34,249 10,744
Adult Sports 84,219 60,276 72% 23,943 57,313 2,963
Youth Sports 99,301 53,429 64% 45,872 45,216 8,213
Special Events 145,976 105, 170 72% 40,806 98,681 6,489
Senior Center 124,910 99,699 80% 25,211 96,151 3,648
Recreation Instruction 122,588 115, 161 94% 7,427 136,050 (20,889)
Aquatica 255,751 218,757 86% 36,994 231,182 (12,425)
Parks / Facility Management 26,259 26,259
Activity Total 2,597,146 2,236,707 86% 360,439 2,168,993 67,714
Community Development
Planning
Building Safety
Engineering
Economic Development
Activity Total
Capital Improvement Projects
General CIP Projects
Community Improvements
Parks
Street Construction / Improvements
Activity Total
Total Expenditures
944,988 1,009,730 107%
880,947 794,997 90%
1,648,161 1,681,728 109%
184,031 115,740 63%
3,558,127 3,602,195 101%
· 1,330,862 252,013 19%
72,994 63,272 87%
1,261,760 1,110,304 88%
368,062 353,570 96%
3,033,678 1,779,159 59%
22,940,008 20,964,905 91%
-326,630 2,857,585 -1261%
-2,531
-229,161
39,874
-12,220,100
-9,322,641
Excess Revenues (Expenditures)
(64,742)
85,950
(133,567)
68,291
(44,068)
1,078,849
9,722
151,456
14,492
1,264,519
1,975,103
(3,084,215)
Transfers tn From Other Funds
Transfers Out From Other Funds
814,255
606,011
1,186,463
154,403
2,761,132
412,250
62,322
146,394
366,234
987,200
18,044,607
2,850,156
24,137
-8,385
2,865,908
Appropriations to Reserves
195,475
188,986
495,265
(38,663)
841,063
(160,237)
950
963,910
(12,664)
791,959
2,920,298
7,429
PERIOD
CITY OF DUBLIN
BALANCE SHEET
FOR THE
01Ju198 THROUGH
GENERAL SPECIAL SPECIAL CAPITAL
REVENUE REVENUE ASSESSMENT IMPROVEMENT
FUNDS FUNDS FUNDS FUND
30jun99
TRUST/
AGENCY
FUND
TOTALS
---MEMORANDUM ONLY---
CURRENT PRIOR
ASSETS
CASH
CASH WITH FISCAL AGENT
UNAMORTIZED BOND DISCOUNT
(14.879.430)
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS (NE
INTEREST
ASSESSMENTS
34,556,969
540,289
504.692
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS
AMOUNT TO BE PROVIDED
TOTAL ASSETS
5.849
7.027
20.735.395
LIAL/FND BAL/RETND ERNGS
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEBT INSTRUMENTS PAYABLE
TOTAL LIABILITIES (3.797.817)
FUND BALANCES (16.937.579)
TOTAL FUND E (16.937.579)
(498,812)
(820.494)
(2.350.532)
(215.641)
TOTAL LIAB. FND BAL. RETD (20,735.395)
1.593.710
133,870
78,048
1.805.628
(246,145)
321.506 13.733.358
2,287
323.793 13.733.358
(14.356,758)
(5,849)
(25.329) (318,641)
(246,145) (25.329) (14,681.248)
(1.559.483) (298.464) 947.890
(1.559.483) (298.464) 947.890
(1.805,628)
(323.793) (13.733.358)
187.624 956.767
149.763 149.763
34.556,969
440 676.886
504.692
1.860,500
2.198.328
83.897
7.027
1.860.500
38.796.501
(498.812)
(14,356.758)
(826.342)
(2.940.647)
(215.641)
(1.978,000) (1.978.000)
(1.978.000) (20.728.538)
(220.328) (18.067.963)
(220.328) (18.067.963)
(2.198.328) (38.796,501)
INTERNAL
SERVICE
FUNDS
PERIOD
01Ju198
CITY OF DUBLIN
BALANCE SHEET
FOR THE
THROUGH 30Jun99
ENTERPRISE
FUNDS
FIXED ASSETS GENERAL LONG
GROUP OF TERM DEBT
ACCOUNTS ACCOUNT GROUP
TOTALS
- - -MEMOR/~NDUM- - -
CURRENT PRIOR
ASSETS
CASH
CASH WITH FISCAL AGENT
UNAMORTIZED BOND DISCOUNT
995.350
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS (NE
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS
AMOUNT TO BE PROVIDED
TOTAL ASSETS
LIAL/FND BAL/RETND ERNGS
19.925.316
20,920.666
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS (20.806)
INTEREST
PAYROLL
DUE TO OTHERS
DEBT INSTRUMENTS PAYABLE
TOTAL LIABILITIES (20.806)
FUND BALANCES (20.899.860)
TOTAL FUND E (20,899.860)
TOTAL LIAB. FND BAL, RETD (20.920.666)
6.380,138
27.484.278
6.380.138 27.484.278
(27.484.278)
(27.484.278)
(6.380.138)'
(6.380,138)
(6.380.138) (27.484.278)
995.350
26,305.454
27.300.804
(20.806)
(20.806)
(27.279.997)
(27,279,997)
(27.300.804)
CITY OF DUBLIN
BUDGET CHANGE FORM - GENERAL FUND
New Appropriations (City Council Approval Required):
X__ From Unappropriated Reserves
X From New Revenues
CHANGE FORM #
Budget Transfers:
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
'INCREASE BUDGET'ACCOU~'T:. .4~IOUNT ':' :i..' : ........ 7""REASON FOR BUDGET ENTRY' :'" ...... :7
Name: City Attorney Professional Services
Reimbursable
Account #: 001 - 10300-741-003
Name: Police - Contract Personnel Services
Account #: 001.20100.740.001
Name: Street Tree Maintenance - Contract Srvc
Account #:001.30400.740.000
Name:Street Landscaping Maintenance -
Contract Services
Account #:001.30500.740.000
Name: Engineering - Contract Services -
Private Development Reimbursable
Account #:001.90300.740.072
REVENUES
Name: Charges for Services Plan Check
Account #: 001-5 65 -002
4,000 Entry needed due to higher than expected legal costs incurred
for new development projects occurring within the City.
47,000
5,000
12,000
Entry needed due to higher than expected personnel costs due to
investigative work performed in relation to the death of a police
officer during the Fiscal Year.
Entry needed due to additional trimming costs incurred in order
to provide additional pedestrian and vehicuiar safety on the
City's streets.
Entry needed due to additional costs incurred for the Pasta
Festival and for a funeral procession in honor of a death of a
police officer.
138,000 Entry needed due to additional engineering costs incurred for
new development in Eastern Dublin.
167,500
The additional engineering costs for development noted above
were offset by additional fees received from developers,
resulting in the following Revenue budget adjustment.
NOTE:
These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year
1998-99
City Manager: Date:
Mayor:
Posted By:
Signature
Signature
Signature
Date:
Date:
ATTACHMENT 4
CITY OF DUBLIN ~' ~/~
BUDGET CHANGE FORM - SPECIAL REVENUE / CAPITAL PROJECT FUNDS
CHANGE FORM #
New Appropriations (City Council Approval Required): Budget Transfers:
X__ From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
Name: State COPS fund-Contract Personnel
Account#: 202-20100-740.001
Name: Federal COPS fund-Contract Personnel
Account#: 203-20100-740.001
Name: Gas Tax Fund - Silvergate Median
Landscaping - Filing Fees
Account #: 206-94610-730-000
Name: Name:Gas Tax Fund - Dougherty Rd
Imprv - Improvements
Account #: 217-96850-750-050
Name: NPDES Fund - Engineering - Cont Srv
Account #: 222-90300-740-000
Name: Garbage Service Fund - Waste
Management - Contract' Services
Account #: 225-50200-740-000
Name: San Ramon Spec Plan AD - Traffic
Signals and Street Lighting - Contract Services
Account #: 712.20400.740.000
Name:Dougherty Landscape and Lighting AD -
Street Tree Maintenance - Contract Services
Account #: 713-30400-740-000
Name: Santa Rita Lighting and Landscape AD -
Public Works - Salaries
Account #: 716-30100-701-000
Name: Gas Tax Fund - Street Overlay - Salaries
Account #: 206-96580-701-001
1,100
500
200
The City received a higher than expected State COPS grant
allotment from the state, allowing the City to fund additional
Police contract personnel expenditures from this fund. This
budget adjustment reflects the additional funds received.
The City earned interest earnings on its Federal COPS grant
advance, which was not anticipated in the City's original budget
This allowed the City to fund additional Police contract
personnel expenditures from this fund.
This reflects some unanticipated remaining expenditures on this
project which was completed in a prior Fiscal Year.
1,500
5,500
6,000
1,000
500
500
Due to a higher than anticipated amount of Measure B monies
received during the year, the City was able to fund additional
improvement expenditures out of this fund.
Entry is needed to cover higher than expected costs billed to the
City from the County for the clean water program.
Entry is needed due to additional expenditures incurred for
waste management contract services, which was offset by
higher than anticipated waste management related revenues.
The remaining monies in this fund (carded over from previous
years) were used to pay for signal maintenance. This was not
included in the City's original budget. This fund is now closed.
Entry needed due to additional trimming costs incurred in order
to provide additional pedestrian and vehicular safety on the
City's streets in this assessment district.
Entry needed due to a higher than expected allocation of staff
time for work on this assessment district.
2,000 Entry needed due to a higher than expected allocation of staff
time for work on this project.
City Manager: Date:
Signature
NOTE:
These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year
1998-99 (1/2)
Mayor:
Posted By:
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;'::::::"~2):i::::' ::i::::):: i:: ~:::i'.:AsAPProved'at the City:Council'Meeting on::,: :Date: 9.21,99
Signature
Date:
Signature
Date:
CITY OF DUBLIN ,it
BUDGET CHANGE FORM - SPECIAL REVENUE / CAPITAL PROJECT FUNDS
New Appropriations (City Council Approval Required):
'Budget Transfers:
CHANGE FORM #
7-
X__ From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799,000)
::;. :~:;: DECREASE BUDGET ACCOIYNT'i'~::i' :':' :'] A~MOU~T ." .:"7 '.; .: "~: '~!:7i"' RE~41SON FOI~'BLq)~ETY ENTRY :' :'i::,77r: :' :-7"'~ :' "'
Name: Traffic Impact Fee Fund - Traffic
Signals Village Parkway - Salaries
Account #: 300-96560-701-000
Name: Traffic Impact Fee Fund - Eastern
Dublin Right of Way Acquisition - Contract
Right of Way Services
Account #: 300-96650-740-083
Name:Eastern Dublin Street Lighting AD -
Engineering- Legal Notices
Account #: 717-90300-728-000
Name:Gas Tax Fund - Dougherty Rd ImprV:-
Salaries
Account #: 206-96850-701-001
Name: Public Facility Fees - Recreation Admin
- Professional Services
Account #: 310-80400-741-000
Name: Public Facility Fees - Public Facility Fee
Study - Professional Services
Account #: 310-94500-741-000
Name: Public Facility Fees - Emerald Glen Park
Master Plan - Professional Services
Account #: 310-95610-741-000
500
10,000
This project was originally not expected to begin until Fiscal
Year 1999-2000. Staff time was incurred during the year to
obtain grants to fund this project.
This project was not originally anticipated to take place until
Fiscal Year 1999-2000, however some preliminary work took
place on this project in Fiscal Year 1998-99.
500 This assessment district was not accounted for in the City's
original budget for Fiscal Year 1998-99. These costs represents
the notices sent out to owners in the district in June for the
assessments to be levied for Fiscal Year 1999-2000.
100 Entry needed due to a higher than expected allocation of staff
time for work on this project.
2,500
500
6,000
Entry needed to cover costs for work initially expected to be
completed in the prior Fiscal Year for the development of
standards for Emerald Glen Park.
Entry needed to cover costs for work initially expected to be
completed in the prior Fiscal Year for the update to the Public
Facility Impact Fee study. ~
Entry needed to cover costs for work initially expected to be
completed in the prior Fiscal Year for the Emerald Glen Park
Master Plan.
City Manager: Date:
Signature
NOTE:
These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year
1998-99 (2/2)
Mayor:
Posted By:
Date:
Signature
Date:
Signature
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