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HomeMy WebLinkAboutItem 4.06 Financial Rpt Jan FebG~~~ OF Dp~~~ /// r1Y \0 `O~LIFOR~~~ / STAFF REPORT CITY C L E R K DUBLIN CITY COUNCIL File # ^©©0-^S ^'O DATE: April 20, 2010 TO: Honorable Mayor and City Council Members FROM: Joni Pattillo, City Manager SUBJE Monthly Financial Reports for January 2010 and February 2010 Presented in a Revised Format to Obtain City Council Feedback on Proposed Changes Prepared By: Paul S. Rankin, Administrative Services Director and Vivian Gong, Finance Manager ~j EXECUTIVE SUMMARY: The City Council will be presented with information related to the monthly revenue and expenditures for the months of January 2010 and February 2010, including a presentation of the Fund Balance. The report has been reformatted to focus on the impact to fund balance as a result of revenues and expenditures within each fund. Staff is presenting the proposed format as an alternative to the more in-depth reporting in order to expedite the sharing of financial information. It is proposed to have more in-depth analysis presented with quarterly reports. The City Council will be requested to provide feedback on the proposed changes. FINANCIAL IMPACT: The financial activity for each month is summarized in the Attachments. RECOMMENDATION: Receive the report$ as authorized by Section 41004 of the California Government Code and provide Staff with feedback on whether there is consensus on making the following modifications to the financial reporting at this time: 1. Is the City Council supportive of the proposed format for the required monthly reporting of fund balances? 2. Does the City Council support a change in the distribution of this information with the fund balances being distributed separate from a formal agenda item, but still maintained and available as a public record? 3. Does the City Council support a change which will provide more detailed analysis and information on a City Council Agenda on a quarterly basis? ~~ ~~~ Submitted By: eview d B Administrative Services Director Assistant ity Manager Page 1 of 4 ITEM NO. ~^~ ~ DESCRIPTION: As part of the adopted FY 2009-10 City Council Goals & Objectives, Staff has worked to "Undertake a review and modification of Financial Reports (budget, monthly reports, etc.) to enhance the sharing of key pieces of information" (Goal I-8-2). Both the Annual Budget and Financial Reports rely on output from the City's new financial software (Tyler-Eden) which has been installed over the past several months. Staff is working with new options regarding the output of reports. Since agencies may differ in how they present financial information, the reporting functions often require custom designed reports. The focus of the financial reports completed to date has been on internal needs as well as critical items for on-going business operations. After reviewing reporting by other agencies and the requirements within the California Government Code (section 41004), Staff is recommending a change in the format and distribution of the monthly reports. Staff has worked with our software provider to prepare a simplified report that should more efficiently meet the requirements for monthly reporting. In order to obtain City Council feedback on the proposed changes, the January 2010 and February 2010 financial reports have been prepared using the new software report format. Reporting Requirements The City is required to complete monthly reports which provide the fund balance as well as receipts and expenditures. One of the primary purposes of the monthly Financial Reports is to comply with the following section of the California Government Code which reads as follows: 41004. Regularly, at least once each month, the city treasurer shall submit to the city clerk a written report and accounting of all receipts, disbursements, and fund balances. He shall file a copy with the legislative body. Based on survey responses from other local government finance professionals, there appears to be a wide variation of how agencies interpret their compliance. Current City of Dublin Format The City has not made many changes to its monthly financial reporting over the years. For the City of Dublin, the monthly Financial Statements have included the statement that the report is presented to comply with section 41004. The monthly report included a Balance Sheet format identifying summary information based on the "fund type". The reports also include Budget to Actual comparison for the following "fund types": General Revenue; Special Revenue; Special Assessment; Capital Improvement; Trust & Agency; and Internal Service Funds. The focus of the analysis was typically on the General Fund. Some of the disadvantages to the current format include: • Only summary information is provided and not by individual fund. • A "Balance Sheet" presentation is sometimes difficult for a layperson to interpret. • The attachments to the Staff Report are typically more than 12 pages. • Presenting information on a monthly basis is sometimes difficult to get a sense of trends since there is not an even distribution of revenues and expenditures on a monthly basis. • Staff manually creates a Balance Sheet that reflects the same format which is used in the Comprehensive Annual Financial Report (CAFR), which requires additional time. Page 2 of 4 Proposed Reporting Format The New Report format was designed to show the balance at the beginning of the Fiscal Year and how revenue, expenditures, and transfers to date impact the ending balance. The first page of the report is a high level summary and then the Major Fund Types. This is followed by pages which provide detail by individual fund in the same format. The proposed format was designed to capture all of the key elements noted in Government Code Section 41004 accounting for all receipts, disbursements, and fund balances. Because we are proposing to include the detail pages, this format actually provides more detailed financial information than the current format. For comparison the Old Report Format is presented as Attachment 1. January 2010 and February 2010 Reports Attachment 2 is the January 2010 Report and Attachment 3 is the February 2010 Report. Focusing on the February 2010 Report total Revenue from all funds beginning July 1, 2009 through February 28, 2010 was $35,378,767 and total expenditures for the period were $39,695,260. Differences between the Total Revenue and Total Expenditures will occur as a result of timing differences as well as recognition of the use of reserves. For example, the majority of the Property Tax revenue is received in December and April. Therefore, the revenue is not received in equal amounts each month. In terms of expenditures, they are also not evenly distributed, especially in the case of Police and Fire services and capital projects. For Capital Projects it is also typical that they may be partially or wholly funded from reserves and therefore you would not expect an off-setting revenue. Staff believes that the new format provides a more succinct presentation of the financial information. It is recommended that the City Council receive these reports as authorized by Section 41004 of the California Government Code. Distribution Process In the current process the reports are prepared and included on a City Council Agenda. This can involve a lag before they are presented and in some cases multiple monthly reports have been combined in one Staff Report. Staff proposes to present these monthly reports as an informational item with the issuance typically no later than 30 days following the reporting period. For example, a report for April would be distributed to the City Council with a brief transmittal memo by May 30th. It would be done as part of the distribution of regular communications and would not be part of an agenda. This would occur for periods ending in the months of July, Aug, October, November, January, February, April and May. The report would also be filed with the City Clerk and will be a public record available for any inquiry. This proposed change will allow for the distribution of the financial reports in a timelier manner as it will not require the scheduling lag required with the Agenda preparation process. If there was a question or additional information desired, the item could be requested to be added to a future agenda by a City Councilmember or the City Manager if it was deemed that additional information was important to present prior to the quarterly report. The report is proposed to be included on a quarterly agenda item with data for the months ending September, December, March, and June. Staff will be reviewing the precise format of information to present as part of the quarterly report in addition to this Fund Balance information. It will include the Budget to Actual comparisons that have been included in the past. The objective is to allow for standardizing the analysis on key pieces of information and doing this at a quarterly frequency. This allows for the report to provide more meaningful trend information since often there may be little variation from one month to the next in some categories. Page 3 of 4 City Council Input on Proposed Changes Staff believes that the proposed adjustments will be beneficial in improving the timely monitoring of the City's fiscal condition. In addition to the formal reporting, Department Directors and Managers are tasked with regular monitoring of revenues and expenditures related to their programs. At this point it would be beneficial to obtain City Council input on the proposed changes in order for Staff to proceed with the development of the quarterly reporting. As part of the discussion of this item City Council consensus and or input on desired modifications is appropriate. The City Council is asked to provide Staff direction on the following points: 1. Is the City Council supportive of the proposed simplified format for the required monthly reporting of fund balances in lieu of a formal balance sheet? (The Balance Sheet or Statement of Net Assets will still be presented with the annual Comprehensive Annual Financial Report.) 2. Does the City Council support a change in the distribution of this information with the fund balances being distributed separate from a formal agenda item, but still maintained and available as a public record? (This will apply to the data for the months ending July Aug, October, November, January, February, April and May) 3. Does the City Council support a change which will provide more detailed analysis and information on a City Council Agenda for the reporting periods that align with the fiscal year quarters? (September, December, March, June) 4. Other input or suggestions? NOTICING REQUIREMENTS/PUBLIC OUTREACH: None ATTACHMENTS: 1. Sample -Old Format (December 2009 Financial Statements) 2. Monthly Financial Report for the Period Ending January 31, 2010 3. Monthly Financial Report for the Period Ending February 28, 2010 Page 4 of 4 /~ 19 CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF DECEMBER 2009 SAMPLE OLD FORMAT Prepared by The Finance Department March 4, 2010 • General Fund -Comparison of Revenue & Expenditures 7/1/2009 - 12/31/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 12/31/2009 • Assessment District Funds -Comparison Revenue & Expenditures 7/1/2009 - 12/31/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 - 12/31/2009 • Internal Service Funds -Comparison Revenue & Expenditures 7/1/2009 -12/31/2009 • Balance Sheet For The Period Ending December 31, 2009 Zee ~ '~. ~ ~-~-~ ~~ ~ ATTACHMENT 1 - a~ ~ ~~ Printed on: 03/04/2010 CITY OF DUBLIN ~~a 1 of 2 GE NERAL FUND - COMPARISON OF REVENUES 1 VERS US EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 2010 2010 2010 2010 2009 2009 20C BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ', '"""'REVENUES/SOURCE OF FUNDING'*"*'"* PROPERTY TAXES 21,467,750 11,035,270 10,432,480 51 % 23,164,422 11,331,753 49% SALES TAX 10,652,100 4,494,834 6,157,266 42 % 12,001,339 5,071,471 42 PROPERTY TRANSFER TAX 282,000 166,900 115,100 59 °k 254,022 142,997 56 HOTEL TAX 575,000 204,836 370,164 36 % 577,057 270,832 47 FRANCHISE TAXES -WASTE MGT 1,090,000 325,521 764,479 30 % 1,057,069 375,298 36 FRANCHISE TAXES -UTILITIES 1,125,000 179,651 945,349 16 % 1,123,777 148,418- 13 LICENSES 8<PERMITS 1,625,211 1,046,332 578,879 64 % 1,623,029 991,803 61 °h FINES 8 PENALTIES 140,000 66,858 73,142 48 % 143,219 64,244 45 INTEREST 1,236,956 487,713 749,243 39 % 2,308,624 913,367 40 RENTALS 8< LEASES 321,751 165,108 156,643 51 % 239,081 126,751 53 INTERGOVERNMENTAL -FEDERAL 200,000 200,000 30,558 1,000 3 INTERGOVERNMENTAL -STATE 957,870 68,380 889,490 7 % 385,449 62,057 16 CHARGES FOR SERVICES 4,742,524 1,783,494 2,959,030 38 % 6,126,969 3,317,743 54 °h OTHER REVENUE 759,481 180,737 578,744 24 % 3,183-,863 1,094,568 34 SUB-TOTAL OPERATING REVENUES 45,175,643 20,205,635 24,970,008 45 % 52,220,476 23,912,304 46 TRANSFERS IN 19,632 GRAND TOTAL REVENUFISOURCES ~ 45,175,643 20,205,635 24,970,008 - 45 % 52,240,108 23,912,304 46 "^""'"'EXPENDITURESITRANSFERS""`*'*' GENERAL GOVERNMENT CITY COUNCIL 349,143 141,757 207,386 41 % 236,760 90,649 38 CITY MANAGER/CITY CLERK 1,118,464 524,194 594,270 47 % 1,153,279 ~ 556,956 48 °' . ELECTIONS 3,620 934 2,686 26 % 29,440 1,098 4 ~. CENTRAL SERVICES/HUMAN RESOURCES 455,645 199,716 255,929 44 % 507,657 263,250 52 INSURANCE 586,427 227,407 359,020 39 % 555,949 224,816 40 °h CITY ATTORNEY 556,567 296,886 259,681 53 % 932,239 448,287 48 ADMINISTRATIVE SERVICES 1,904,702 884,761 1,019,942 46 % 1,763,596 862,226 49 °h BUILDING MANAGEMENT 750,103 302,840 447,263 40 % 733,902 293,326 40 NON-DEPARTMENTAL 155,141 3,495 151,646 2 % 11,074 4,023 36 GENERAL GOVERNMENT -SUBTOTAL 5,879,812 2,581,988 3,297,824 44 % 5,923,895 2,744,630 46 PUBLIC SAFETY POLICE 13,772,971 712,560 13,060,411 5 % 12,754,923 717,330 6 FIRE 10,362,464 2,636,356 7,726,108 25 % 9,631,598 2,480,264 26 °/a DISASTER PREPAREDNESS 126,389 28,765 97,624 23 % 106,066 38,318 36 CROSSING GUARDS - 100,830 33,695 67,135 33 % 94,070 26,406 28 ANIMAL CONTROL 375,620 18,757 356,863 5 % 334,592 71,161 21 TRAFFIC SIGNALS/STREET LIGHTING 14,407 22,546 (8,139) 156 % 12,739 4,677 37 PUBLIC SAFETY- SUBTOTAL - 24,752,681 3,452,678 21,300,003 14 % 22,933,987 3,338,157 15 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 398,501 508,319 44 % 1,102,500 509,441 46 % ` STREET MAINTENANCE/SWEEPING 145,347 37,837 107,510 26 % 188,552 45,459 24 STREET LANDSCAPEITREE MAINTENANCE 825,616 391,124 434,492 47 % 1,022,297 369,997 36 TRANSPORTAT70N -SUBTOTAL 1,877,783 827,462 1,050,321 44 % 2,313,349 924,897 40 HEALTH 8< WELFARE CHILD CARE 18,500 2,681 15,819 14 % 18,500 5,866 32 SOCIAL SERVICES 39,425 6,402 33,023 16 % 46,925 13,323 28 °/ HEALTH 8 WELFARE- SUBTOTAL 57,925 9,083 48,842 16 % 65,425 19,189 29 i. SAMPLE OLD FORMAT 3 1 ~' Printed on: 03/04/2010 CITY OF DUBLIN ~ge 2 of 2 .GENERALFUND ' COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 ~ ~ 2010 2oio 2010 2010 2009 Zoos Zoos BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD "*~"•EXPENDITURESITRANSFERS**'*"""' CULTURE 8~ LEISURE SERVICES COMMUNITY TV 81,645 39,962 41,683 49 % 78,872 72,23fi - 92 LIBRARY SERVICES 820,311 237,194 583,117 29 % 873,318 220,367 25 PARK MAINTENANCE 1,939,552 883,950 1,055,602 46 % 2,001,562 763,731 38 °/a HERITAGE ii CULTURAL ARTS 846,002 368,204 477,798 44 % 962,182 446,267 46 RECREATION & COMMUNITY SERVICES 3,698,899 1,690,198 2,008,701 46 % 3,439,364 1,541,441 45 PARKS/FACILITIES DEVELOPMENT 255,725 113,170 142,555 44 % 256,909 131,181 51 °/a CULTURE d LEfSURESERVICES -SUBTOTAL 7,642,134 3,332,677 4,309,457 44 % 7,612,207 3,!75,223 42 % COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES 3,616,061 1,494,127 2,121,934 41 % 4,057,413 1,948,694 48 ENGINEERING 1,322,201 640,087 682,114 48 % 1,947,067 923,038 47 ECONOMIC DEVELOPMENT 354,500 138,523 215,977 39 % 212,270 101,930 48 COMMUNITYDEVELOPMENT-SUBTOTAL 5,292,762 2,272,737 3,020,025 43 % 6,216,749 2,97$662 48 SUB-TOTAL OPERATIONG EXPENDITURES 45,503,097 12,476,626 33,026,471 27 % 45,065,612 13,175,759 29 % TRANSFERS OUT 1,672,867 (1,672,867) GRAND TOTAL EXPEND/TURFS 45,503,097 14,149,493 31,353,604 31 % 45,065,612 13,175,759 29 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) (327,454) 6,056,141 (6,383,595) (1,849%) 7,174,496 10,736,545 150% EXPENDITURES SAMPLE OLD FORMAT ~ b~ ~~ Punted on: 03/04/2010 CITY OF DUBLIN ge 1 of 1 SPECIAL REVENUE FUNDS " COMPARISON OF REVENUES I VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 2010 2010 2010 2010 2009 2009 20C BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ~. '^""'^"'*REVENUES/SOURCE OF FUNDING""""" PROPERTY TAXES SALES TAX FINES & PENALTIES INTEREST LOAN REPAYMENTS INTERGOVERNMENTAL-FEDERAL INTERGOVERNMENTAL-STATE INTERGOVERNMENTAL-COUNTY CHARGES FOR SERVICES OTHER REVENUE SUB-TOTAL OPERATING REVENUES TRANSFERS IN GRAND TOTAL REVENUE/SOURCES """"'""'EXPENDITURESITRANSFERS""""'* GENERAL GOVERNMENT CITY ATTORNEY BUILDING MANAGEMENT GENERAL GOVERNMENT -SUBTOTAL PUBLIC SAFETY POLICE FIRE TRAFFIC SIGNALS/STREET LIGHTING PUBLIC SAFETY- SUBTOTAL TRANSPORTATION PUBLIC WORKS ADMINISTRATION STREET MAINTENANCE/SWEEPING TRANSPORTATION -SUBTOTAL HEALTH & WELFARE WASTE MANAGEMENT ENVIRONMENTAL SERVICES SOCIAL SERVICES HOUSING PROGRAMS HEALTH 8 WELFARE- SUBTOTAL CULTURE 8< LEISURE SERVICES PARK MAINTENANCE HERITAGE 8: CULTURAL ARTS CULTURE 8 LEISURE SERVICES -SUBTOTAL COMMUNITY DEVELOPMENT • 138,150 73,658 459,458 96,054 181,000 72,276 317,547 142,940 812,773 2,908,145 43,927 1,473,087 306,664 2,562,636 59,400 1,728,625 901,045 2,583,512 4,879 12,352,160 2,513,615 12,352,160 2,513,615 51,250 50,401 51,250 50,401 144,120 8,344 135,776 6 % 110,189 1,031 1 384,337 .91,941 292,396 24 °k 372,963 98,599 26 i 339,454 66,868 272,586 20 % 255,909 60,691 24 °~o 867,911 167,154 700,757 19 % 739,081 160,321 22 % 13,568 70 13,498 1 389,055 70,928 318,127 18 % 347,011 64,168 18 402,823 70,997 331,626 18 % 347,011 64,168 18 1,855,966 51,125 1,804,841 3 % 1,763,500 34,711 2 261,945 .111,921 150,024 43 60,503 22,345 38,158 37 % 59,708 36,104 60 3,837,263 591,266 3,245,997 15 % 1,102,219 523,702 48 8,015,877 776,658 5,239,019 13 % 2,925,427 594,517 20 5,946. 975 4,971 16 % 3,000 5,000 5,948 975 4,971 18 % 8,000 64,492 53 % 141,880 68,993 49 363,404 21 % 423,203 124,633 29 108,724 40 % 175,517 79,384 45 174,607 45 % 643,083 275,002 43 (812,773) 750,000 750,000 100 2,864,218 2 % 232,996 10,720 5 1,166,423 21 % 1,346,963 546,423 41 2,503,236 2 % 430,987 93,121 22 827,580 52 % 1,643,211 807,536 49 °h 2,578,633 0 % 93,531 16,424 18 9,838,545 20 % 5,881,371 2,772,238 47 6,600 9,838,545 20 % 5,887,971 2,772,236 47 849 98 °h 59,139 32,110 54 17,515 849 98 % 76,654 32,110 42 ENGINEERING - 6,000 6,000 100 % 6,000 6,000 100 COMMUNITY DEVELOPMENT-SUBTOTAL 6,000 8,000 100 % 8,000 6,000 100 SUB-TOTAL OPERATIONG EXPENDITURES 7,349,407 1,072,185 6,277,222 15 % 4,102,152 857,118. 21 TRANSFERS OUT 4,480,426 (4,4$0,426) 26,232 GRAND TOTAL EXPENDITURES 7,349,407 5,552,611 1,796,796 76 % 4,128,385 857,118 21 ~, REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 5,002,753 (3,038,998) 8,041,749 (81 %) 1,759,588 1,915,120 109 EXPENDrruRES SAMPLE OLD FORMAT ~ ~~ ~~ Printed on: 03/04/2010 CITY OF DUBLIN ge 1 of 1 ASSESSMENT DISTRICT FUNDS - - COMPARISON OF REVENUES I VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD *"'""•REVENUESISOURCE OF FUNDING"""""'"' PROPERTY TAXES 854,868 429,954 424,914 50 % 826,718 423,512 51 INTEREST 11,232 4,969 6,263 44 % 24,081 ~ 8,343 35 OTHER REVENUE 2,500 12 2,488 0 % 10,959 SUB-TOTAL OPERATING REVENUES 868,600 434,935 433,665 50 % 861,758 431,856 50 % GRAND TOTAL REVENUE/SOURCES 868,600 434,935 433,665 50~% 861,758 431,856 50 """^"'EXPENDITURESITRANSFERS'"'"*"*' PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 115,995 251,003 32 °k 364,441 114,232 31 PUBLIC SAFETY- SUBTOTAL 366,998 115,995 251,003 32 % 364,441 114,232 31 TRANSPORTATION STREET LANDSCAPElTREE MAINTENANCE 437,213 194,178 243,035 44 % 404,374 142,825 35 TRANSPORTATION-SUBTOTAL 437,213 194,178 243,035 44 % 404,374 142,825 35 COMMUNITY DEVELOPMENT ENGINEERING 16,135 7,653 8,482 47 °k 16,089 8,274 51 COMMUNITY DEVELOPMENT-SUBTOTAL 16,135 7,653 8,482 47 % 16,089 ~ 8,274 51 % SUB-TOTAL OPERATIONG EXPENDITURES 820,346 317,826 502,520 39 '/. 784,904 265,331 34 % GRAND TOTAL EXPENDITURES 820,346 317,826 502,520 39 % 784,904 265,331 34 % 7=NUES (SOURCE OF FUNDS) OVER/(UNDER) 48,254 117,109 (68,855) 243 % 76,854 166,525 217 % ..rENDITURES Y SAMPLE OLD FORMAT Printed on: 03/04/2010 CITY OF DUBLIN AGENCYITRUST FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 2010 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD '*"*""*REVENUES/SOURCE OF FUNDING""'^"`• PROPERTY TAXES INTEREST OTHER REVENUE SUB-TOTAL OPERATING REVENUES GRAND TOTAL REVENUE/SOURCES ''*"""*EXPEN DITURESRRANSFERS*""*"'" GENERAL GOVERNMENT NON-DEPARTMENTAL GENERAL GOVERNMENT -SUBTOTAL SUB-TOTAL OPERAT70NG EXPENDITURES GRAND TOTAL EXPENDITURES REVENUES (SOURCE OFFUNDS) OVER/(UNDER) EXPENDITURES 182,837 (182,837) 824,767 (824,767) 273,399 (273,399) 1,281,004 (1,281,004) 1,281,004 (1,281,004) 345,278 345,278 (345,278) (345,278) 345,278 (345,278) 345,278 (345,278) 935,725 (935,725) ~ ~~ l~~ P ge 1 of 1 2009 2009 20~ ACTUAL YTD ~ 255,872 131,026 51 (1,277,086) (567,089) 44 556,122 276,626 50 (485,093) (159,436) 34 (465,093) (159,436) 34 509,342 328,400 64 509,342 328,400 64 % 509,342 328,400 64 % 509,342 328,400 64 (974,434) (487,836) 50 f--- `~ SAMPLE OLD FORMAT Printed on: 03/04/2010 CITY OF DUBLIN INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 12/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD '"""*"*REVENUES/SOURCE OF FUNDING"*"*'* INTEREST 181,824 62,285 119,539 34 % 255,009 109,597 43 CHARGES FOR SERVICES 1,777,031 997,689 779,342 56 % 1,955,258 961,345 50 OTHER REVENUE 29,020 137,961 (108,941) 475 °h 8,778,663 135,413 2 SUB-TOTAL OPERATING REVENUES 1,987,875 1,197,935 789,940 60 % 10,988,930 1,226,354 11 GRAND TOTAL REVENUE/SOURCES 1,987,875 1,197,935 789,940 60 % 10,988,930 1,226,354 11 *""""'EXPENDITURES/TRANSFERS'*~'~" GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 632,178 2,821,432 18 % 3,491,356 766,527 22 GENERAL GOVERNMENT-SUBTOTAL 3,453,810 632,178 2,821,432 18 % 3,491,356 766,517 22 SUB-TOTAL OPERATIONG EXPENDITURES 3,453,610 632,178 2,821,432 18 % 3,491,356 766,527 22 GRAND TOTAL EXPENDITURES 3,453,610 632,178 2,821,432 18 % 3,491,356 766,527 22 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (1,465,735) 565,756 (2,031,491) (39%) .7,497,575 459,827 6 IXPENDITURES ' 1 Pa~e 1 of 1 SAMPLE OLD FORMAT ~~ ~~ City of Dublin Balance Sheet For the Period Ending December 31, 2009 Assessment Capital General Special Revenue District Impact Improvement Fund Funds Funds Fees Funds Project Fund ASSET'S Cash and investments $ 64,202,995 $ 1~k,987,346 $ 800,314 $ 7,740,970 $ 458,541 Restricted cash and investments - - _ _ _ Receivable 979,877 4,034,948 - 1,250,000 - Duefrom other fends - - _ _ _ Advances to other funds 4,656,687 - _ _ _ Prepaida (12,367) - _ _ _ Long-termreceivables - - _ _ _ Advances to ISF PERS Side Fund - ~ - _ _ _ Advances to other funds - - _ _ _ Capital assets - - _ _ _ Amounttobe provided - - _ _ _ Total assets $ 69,827,192 $ 19,022,293 $ 800,314 $ 8,990,970 $ 458,541 LIABILITIES AND FUND BALANCES . Liabrlfties Account and Other Payable $ 452,102 $ 28,228 $ - $ 600,847 $ 479,043 Deposits payable 682,426 11,808 - 97,629 - Acavedwages and other payroII liabilities 370,109 - _ _ _ Contract retention payable - - ~ _ _ _ Liabilities insurance claims payable - - _ _ _ Defected Revenue 134,606 3,822,200 - 1,250,000 - Due to otherfunds - - - 1,841,336 - Advancesfrom other fiords - - _ _ _ Other Liability ~ - - _ _ _ Debt Instruments payable ~ - - _ _ _ Total liabilities 1,639,243 3,862,236 - 3,789,812 479,043 Fund Balances Total fund balances 68,187,950 15,160,058 800,314 5,201,158 (20,502) Total ]iabrlities and fund balances $ 69,827,192 $ 19,022,293 $ 800,314 $ 8 990,970 $ 458,541 SAMPLE OLD FORMAT qa~ ~~ City of Dublin Balance Sheet For the Period Ending ~ December ~31, 2009 Internal Trust/ Capital Assets General Service Agency . ~ Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments Restricted cash and investments Receivable Due from other funds Advances to other funds Prepaids Long-term receivables Advances to ZSF PERS Side Fund Advances to other funds Capital assets Amount to be provided Total assets LIABII.TITES AND FUND BALANCES Liabilities: i Account and Other Payable ( Deposits payable Accrued wages and other payroIl liabilities Contract retention payable Liabtlities insurance claims payable Deferred Revenue Due to other fiuids Advances fiom other funds Other Liability Debt Instruments payable Total liabilities Fund Balances: Total fund balances Total liabilities and fund balances $ 8,019,583 $ 231,191 $ - $ - $ 96,440,939 - 5,788,804 - - 5,788,804 137,941 240,665 - - 6,643,431 - - - - 4,656,687 664 - - - (11,703) 58,180,946 - 365,293,437 - 423;474,383 - 630,500 - 101,948,387 102,578,887 $ 66,339,134 $ 6,891,160 $ 365,293,437 $ 101,948,387 $ 639,571,428 $ 240,665 $ - $ - $ - $ 1,800,884 - - - - 791,863 - - - - 370,1Q9 - - - - 5,206,806 - - - - 1,841,336 2,815,350 137,.941 - - 2,953,291 - 748,000 - 101,948,387 102,696,387 3,056,015 885,941 - 101,948,387 115,660,676 63,283,119 6,005,219 365,293,437 - 523,910,752 $ 66,339,134 $ 6,891,160 $ 365,293,437 $ 101,948,387 $ b39,571,428 SAMPLE OLD FORMAT i~ ~ ~~ CITY OF DUBLIN PRO FORMA MONTHLY FINANCIAL INFORMATION FOR THE MONTH OF JANUARY 2010 ~~ ~~~ ~ v~~ I/~ ~ ~ 19 ,,,, .. ~~i 1 ~- .,.. _.~ ~ 1~~~ 8~ Prepared by The Finance Department April 20, 2010 • SUMMARY -All Funds Revenue, Expenditures and Fund Balances 7/1 /2009 - 1 /31 /2010 • DETAIL - By Individual Fund Revenue, Expenditures and Fund Balances 7/1 /2009 - 1 /31 /2010 ATTACHMENT 2 City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through January 31, 2010 SUMMARY BALANCE BUDGETED REVENUES TRANSFERS TOTAL FUNDS BUDGETED EXPENDITUR TRANSFERS ENDING FUNDS 07/01/2009 REVENUES 01/31/2010 01/31/2010 AVAILABLE EXPENDITURE 01/31/2010 01/31/2010 BALANCE GOVERNMENTAL FUNDS GENERAL General Funds 59,797,824 45,171,473 23,389,200 0 83,187,024 45,506,833 (14,456,285) (1,984,388) 66,746,351 Sub-Total GENERAL 59,797,824 45,171,473 23,389,200 0 83,187,024 45,506,833 (14,456,285) (1,984,388) 66,746,351 SPECIAL REVENUE Public Safety 381,645 677,665 254,283 0 635,928 818,259 (215,275) 0 420,653 Transportation 3,618,508 7,032,103 461,898 0 4,080,407 452,176 (94,696) (3,808,137) 177,574 Environmental 861,077 1,941,347 939,090 0 1,800,167 2,126,956 (1,065,697) 0 734,470 Parks 0 2,145,118 0 0 0 0 0 (1,113,888) (1,113,888) Maintenance Assessment Districts 683,205 868,600 435,781 0 1,118,986 820,346 (345,615) 0 773,371 Culture & Arts 375,779 6,782 3,438 0 379,218 3,000 (975) (1,100) 377,143 Health & Welfare 12,962,043 564,815 956,325 0 13,918,368 3,949,016 (750,024) (36,760) 13,131,584 Sub-Total SPECIAL REVENUE 18,882,258 13,236,430 3,050,815 0 21,933,073 8,169,753 (2,472,282) (4,959,885) 14,500,907 CAPITAL FUNDS Current Capital Projects 0 0 0 17,345,883 17,345,883 37,373,815 (17,330,765) 0 15,118 Impact Fees 13,846,820 7,685,272 2,321,131 0 16,167,951 48,458 (566,573) (10,401,610) 5,199,769 Sub-Total CAPITAL FUNDS 13,846,820 7,685,272 2,321,131 17,345,883 33,513,835 37,422,273 (17,897,337) (10,401,610) 5,214,887 TOTAL GOVERNMENTAL 92,526,902 66,093,175 28,761,147 17,345,883 138,633,932 91,098,859 (34,825,905) (17,345,883) 86,462,145 INTERNAL SERVICE FUNDS Internal Service Funds 4,536,416 1,987,875 1,364,407 2,032,302 7,933,126 3,453,610 (811,899) (2,032,303) 5,088,923 Sub-Total INTERNAL SERVICE 4,536,416 1,987,875 1,364,407 2,032,302 7,933,126 3,453,610 (811,899) (2,032,303) 5,088,923 AGENCY FUNDS Improvement District 5,043,547 0 1,213,353 0 6,256,900 0 (395,778) 0 5,861,122 Geologic Hazard Abatement 25,946 0 67,887 0 93,833 0 (2,500) 0 91,333 Sub-Total AGENCY FUNDS 5,069,493 0 1,281,240 0 6,350,733 0 (398,278) 0 5,952,455 Grand Total 102.132.812 68.081.050 31.406.793 19.378.185 152.917.791 94.552.469 (36.036.082) (19.378.1861 97.503.523 1 of 1 --fl City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through January 31, 2010 DETAILS BY FUND BALANCE BUDGETED REVENUES TRANSFERS TOTAL FUNDS BUDGETED EXPENDITURES TRANSFERS ENDING FUNDS 07/01/2009 REVENUES 01/31/2010 01/31/2010 AVAILABLE EXPENDITURES 01/31/2010 01/31/2010 BALANCE GOVERNMENTAL FUNDS GENERAL 1001 General Fund 1002 Cemetery Reserve 1003 Box Culvert 1004 Storm Water Units Sub-Total SPECIAL REVENUE Public Safety 2101 Special Criminal Activity Fund 2102 Vehicle Abatement 2103 SLES/COPS Fund - CA 2104 Local Law Enforcement Block Grant -Fed 2106 Traffic Safety 2107 Federal Asset Seizure Fund 2109 EMS Special Revenue 2111 Enforcement Grants Sub-Total Transportation 2201 State Gas Tax 2202 SAFETEA-LU 2204 ACTIA Sales Tax-Local Streets 2205 ACTIA Sales Tax-Bike & Ped 2208 Congestion Management Agency 2209 TCRF(Traffic) Congestion Relief) Sub-Total Environmental 2302 Measure D 2303 Garbage Service Fund 2304 Local Recycling Programs 2311 American Recovery & Reinvest. Act. -Env Sub-Total 59,298,576 45,160,412 23,384,615 0 82,683,191 45,506,833 60,000 1,365 551 0 60,551 0 335,728 7,412 3,083 0 338,811 0 103,520 2,284 951 0 104,471 0 59,797,824 45,171,473 23,389,200 0 83,187,024 45,506,833 39,775 710 357 0 40,131 5,250 167,272 32,791 19,499 0 186,771 1,975 0 100,000 33,091 0 33,091 100,000 0 36,895 36,919 0 36,919 36,895 103,587 181,485 85,670 0 189,257 289,802 0 0 4,390 0 4,390 0 71,012 310,114 74,357 0 145,368 384,337 0 15,670 0 0 0 0 381,645 677,665 254,283 0 635,928 818,259 1,917,667 788,963 288,050 0 2,205,718 438,608 0 2,763,243 0 0 0 0 849,068 2,741,251 122,567 0 971,635 0 444,786 129,237 47,543 0 492,329 13,568 0 156,000 0 0 0 0 406,987 453,409 3,738 0 410,725 0 3,618,508 7,032,103 461,898 0 4,080,407 452,176 283,926 235,837 45,672 0 329,598 276,881 20,059 1,688,500 888,634 0 908,693 1,696,078 557,091 12,071 4,785 0 561,876 149,058 0 4,939 0 0 0 4,939 861,077 1,941,347 939,090 0 1,800,167 2,126,956 1 of 3 (14,456,285) (1,984,388) 66,242,518 0 0 60,551 0 0 338,811 0 0 104,471 (14,456,285) (1,984,388) 66,746,351 (2,063) 0 38,068 (989) 0 185,783 0 0 33,091 (5,293) 0 31,626 (100,542) 0 88,715 0 0 4,390 (106,389) 0 38,980 0 0 0 (215,275) 0 420,653 (94,626) (591,370) 1,519,721 0 (1,122,096) (1,122,096) 0 (1,803,904) (832,269) (70) (1,767) 490,492 0 (289,000) (289,000) 0 0 410,725 (94,696) (3,808,137) 177,574 (128,978) 0 200,620 (857,972) 0 50,721 (73,808) 0 488,068 (4,939) 0 (4,939) (1,065,697) 0 734,470 CJv --~~ City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through January 31, 2010 DETAILS BY FUND FUNDS BALANCE 07/01/2009 BUDGETED REVENUES REVENUES 01/31/2010 TRANSFERS 01/31/2010 TOTAL FUNDS AVAILABLE BUDGETED EXPENDITURES EXPENDITURES 01/31/2010 TRANSFERS 01/31/2010 ENDING BALANCE GOVERNMENTAL FUNDS SPECIAL REVENUE Parks 2402 East Bay Regional Park District 0 2,145,118 0 0 0 0 0 (1,113,888) (1,113,888) Sub-Total 0 2,145,118 0 0 0 0 0 (1,113,888) (1,113,888) Maintenance Assessment Districts 2701 Street Light District 1983-1 152,021 267,912 135,935 0 287,956 274,916 (90,077) 0 197 880 2702 Landscape District Stagecoach 1983-2 26,321 68,679 34,660 0 60,981 69,288 (38,132) 0 , 22 849 2703 Landscape District Dougherty 1986-1 79,546 100,992 51,327 0 130,873 105,195 (46,263) 0 , 84 609 2704 Landscape District Santa Rita 1997-1 160,287 253,233 121,811 0 282,098 270,845 (125,692) 0 , 156 406 2705 Street Light District East Dublin 1999-1 265,031 177,784 92,048 0 357,079 100,102 (45,451) 0 , 311,627 Sub-Total 683,205 868,600 435,781 0 1,118,986 820,346 (345,615) 0 773,371 Culture & Arts 2801 Public Art Fund 375,779 6,782 3,438 0 379,218 3,000 (975) (1,100) 377,143 Sub-Total 375,779 6,782 3,438 0 379,218 3,000 (975) (1,100) 377,143 Health & Welfare 2901 Affordable Housing Fund 12,903,285 461,747 948,144 0 13,851,430 3,888,513 (717,368) 0 13 134 061 2902 Noise Mitigation Fund 58,762 0 1,149 0 59,911 0 0 0 , , 59 911 2903 Community Development Block Grant (4) 103,068 7,032 0 7,028 60,503 (32,656) (36,760) , (62,388) Sub-Total 12,962,043 564,815 956,325 0 13,918,368 3,949,016 (750,024) (36,760) 13,131,584 CAPITAL FUNDS Current Capital Projects 3300 General Improvement CIP Projects 0 0 0 517,130 517,130 2,829,510 (516,979) 0 151 3400 Community Improvement CIP Projects 0 0 0 6,206 6,206 251,241 (6,198) 0 8 3500 Parks CIP Projects 0 0 0 7,873,220 7,873,220 13,478,855 (7,861,898) 0 11 322 3600 Streets CIP Projects 0 0 0 8,949,327 8,949,327 20,814,209 (8,945,690) 0 , 3,638 Sub-Total 0 0 0 17,345,883 17,345,883 37,373,815 (17,330,765) 0 15,118 IMPACT FEES Public Facility 4100 Public Facility Fees 3,796,121 6,176,519 1,199,417 0 4,995,537 0 0 (5,704,379) (708,842) Sub-Total 3,796,121 6,176,519 1,199,417 0 4,995,537 0 0 (5,704,379) (708,842) 2of3 U ~~ City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through January 31, 2010 DETAILS BY FUND FUNDS BALANCE 07/01/2009 BUDGETED REVENUES REVENUES 01/31/2010 TRANSFERS 01/31/2010 TOTAL FUNDS AVAILABLE BUDGETED EXPENDITURES EXPENDITURES 01/31/2010 TRANSFERS 01/31/2010 ENDING BALANCE GOVERNMENTAL FUNDS IMPACT FEES Fire 4201 Fire Impact Fees (1,841,336) 227,546 43,986 0 (1,797,350) 0 0 0 (1,797,350) Sub-Total (1,841,336) 227,546 43,986 0 (1,797,350) 0 0 0 (1,797,350) Traffic 4301 EDTIF Category 1 1,010,671 324,912 297,363 0 1,308,034 2,050 (463,300) (190,528) 654 207 4302 EDTIF Category 2 2,848,140 100,076 102,635 0 2,950,775 0 0 (2,486,284) , 464 491 4303 EDTIF Category 3 2,187,556 0 20,090 0 2,207,646 0 0 0 , 2 207 646 4304 West Dublin TIF 208,721 0 2,536 0 211,257 0 0 0 , , 211 257 4305 Dougherty ValleyTlF 0 680,000 341,728 0 341,728 0 0 0 , 341 728 4306 TVTD 90,897 176,219 212,033 0 302,929 46,408 0 0 , 302 929 4307 Fallon Interchange Advances 3,531,085 0 21,475 0 3,552,560 0 0 (2,005,274) , 1 547 286 4308 BART Garage 103,273 0 62,371 0 165,644 0 (103,273) 0 , , 62 371 4309 Mitigation Contributions 1,911,693 0 17,498 0 1,929,191 0 0 (15,146) , 1,914,046 Sub-Total 11,892,035 1,281,207 1,077,729 0 12,969,765 48,458 (566,573) (4,697,231) 7,705,961 INTERNAL SERVICE FUNDS 6101 Police Vehicles 0 220,258 129,521 546,628 676,149 398,958 (90,632) 0 585 518 6102 Fire Vehicles & Apparatus 2,272,122 223,824 121,054 0 2,393,175 172,583 0 (469,884) , 1 923 291 6103 Non-Safety Vehicles 0 27,573 16,298 112,570 128,868 27,573 0 0 , , 128 868 6201 Buildings 1,878,047 188,426 100,709 1,373,104 3,351,860 1,888,120 0 0 , 3 351 860 6301 Equipment 3,325,149 414,280 198,179 0 3,523,328 562,914 (143,201) (1,562,419) , , 1 817 708 6501 Maintenance & Repairs (2,677) 376,663 237,293 0 234,616 403,462 (147,645) 0 , , 86 971 6901 Retiree Health 9,270 536,851 431,209 0 440,479 0 (430,422) 0 , 10 057 6951 PERS Side Fund Payoff (2,945,495) 0 130,144 0 (2,815,351) 0 0 0 , (2,815,351) Sub-Total 4,536,416 1,987,875 1,364,407 2,032,302 7,933,126 3,453,610 (811,899) (2,032,303) 5,088,923 AGENCY FUNDS Improvement District 5101 Dublin Blvd Extension TrusUAgency 258,137 0 115,838 0 373,975 0 (204,889) 0 169 086 5171 CERBT (OPEB) Trust Fund 4,785,410 0 1,097,515 0 5,882,925 0 (190,889) 0 , 5,692,036 Sub-Total 5,043,547 0 1,213,353 0 6,256,900 0 (395,778) 0 5,861,122 Geologic Hazard Abatement 5301 Fallon Village CHAD 14,199 0 15,699 0 29,897 0 (1,250) 0 28 647 5302 Schaefer Ranch GHAD 11,748 0 52,188 0 63,936 0 (1,250) 0 , 62,686 Sub-Total 25,946 0 67,887 0 93,833 0 (2,500) 0 91,333 Grand Total ~~ ,~ ,~ 3 o f 3 ~~ 15 ~ ~"1 CITY OF DUBLIN PRO FORMA MONTHLY FINANCIAL INFORMATION FOR THE MONTH OF FEBRUARY 2010 01 19/~ C " ~t ~ ~ ~~~~1~~.,82 \V_~~/ Prepared by The Finance Department April 20, 2010 • SUMMARY -All Funds Revenue, Expenditures and Fund Balances 7/1 /2009 - 2/28/2010 • DETAIL - By Individual Fund Revenue, Expenditures and Fund Balances 7/1 /2009 - 2/28/2010 ATTACHMENT 3 City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through February 28, 2010 SUMMARY BALANCE BUDGETED REVENUES TRANSFERS TOTAL FUNDS BUDGETED EXPENDITUR TRANSFERS ENDING FUNDS 07/01/2009 REVENUES 02/28/2010 02/28/2010 AVAILABLE EXPENDITURE 02/28/2010 02/28/2010 BALANCE GOVERNMENTAL FUNDS GENERAL General Funds Sub-Total GENERAL SPECIAL REVENUE Public Safety Transportation Environmental Parks Maintenance Assessment Districts Culture & Arts Health & Welfare Sub-Total SPECIAL REVENUE 59,797,824 45,171,473 25,703,454 0 85,501,278 45,557,833 (17,494,564) (2,240,320) 65,766,395 59,797,824 45,171,473 25,703,454 0 85,501,278 45,557,833 (17,494,564) (2,240,320) 65,766,395 381,645 677,665 246,819 0 628,464 818,259 (239,408) 0 389,057 3,618,508 7,032,103 465,143 0 4,083,651 452,176 (96,196) (3,843,934) 143,521 861,077 1,941,347 940,041 0 1,801,118 2,126,956 (1,090,157) 0 710,960 0 2,145,118 865,088 0 865,088 0 0 (1,120,537) (255,449) 683,205 868,600 436,769 0 1,119,974 820,346 (372,318) 0 747,656 375,779 6,782 3,943 0 379,723 3,000 (975) (6,100) 372,648 12,962,043 564,815 994,274 0 13,956,317 3,949,016 (832,652) (36,760) 13,086,906 18,882,258 13,236,430 3,952,077 0 22,834,335 8,169,753 (2,631,706) (5,007,332) 15,195,298 CAPITAL FUNDS Current Capital Projects 0 0 0 17,716,940 17,716,940 37,373,815 (17,699,768) 0 17,172 Impact Fees 13,846,820 7,685,272 2,911,710 0 16,758,530 48,458 (566,573) (10,469,289) 5,722,669 Sub-Total CAPITAL FUNDS 13,846,820 7,685,272 2,911,710 17,716,940 34,475,470 37,422,273 (18,266,340) (10,469,289) 5,739,841 TOTAL GOVERNMENTAL 92,526,902 66,093,175 32,567,240 17,716,940 142,811,083 91,149,859 (38,392,610) (17,716,940) 86,701,534 INTERNAL SERVICE FUNDS Internal Service Funds 4,536,416 1,987,875 1,530,053 2,032,302 8,098,771 3,453,610 (855,899) (2,032,303) 5,210,570 Sub-Total INTERNAL SERVICE 4,536,416 1,987,875 1,530,053 2,032,302 8,098,771 3,453,610 (855,899) (2,032,303) 5,210,570 AGENCY FUNDS Improvement District 5,043,547 0 1,213,466 0 6,257,013 0 (444,252) 0 5,812,761 Geologic Hazard Abatement 25,946 0 68,008 0 93,954 0 (2,500) 0 91,454 Sub-Total AGENCY FUNDS 5,069,493 0 1,281,474 0 6,350,967 0 (446,752) 0 5,904,215 Grand Total 102.132.812 68.081.050 35.378.767 19.749.242 157.260.822 94.603.469 (39.695.260) (19.749.243) 97.816.318 ~~ 1 of 1 City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through February 28, 2010 DETAILS BY FUND BALANCE BUDGETED REVENUES TRANSFERS TOTAL FUNDS BUDGETED EXPENDITURE TRANSFERS ENDING FUNDS 07/01/2009 REVENUES 02/28/2010 02/28/2010 AVAILABLE EXPENDITURE 02/28/2010 02/28/2010 BALANCE GOVERNMENTAL FUNDS GENERAL 1001 General Fund 1002 Cemetery Reserve 1003 Box Culvert 1004 Storm Water Units Sub-Total SPECIAL REVENUE Public Safety 2101 Special Criminal Activity Fund 2102 Vehicle Abatement 2103 SLES/COPS Fund - CA 2104 Local Law Enforcement Block Grant - Fe 2106 Traffic Safety 2107 Federal Asset Seizure Fund 2109 EMS Special Revenue 2111 Enforcement Grants Sub-Total Transportation 59,298,576 45,160,412 25,698,185 0 84,996,762 45,557,833 (17,494,564) (2,240,320) 65,261,879 60,000 1,365 633 0 60,633 0 0 0 60,633 335,728 7,412 3,543 0 339,270 0 0 0 339,270 103,520 2,284 1,092 0 104,613 0 0 0 104,613 59,797,824 45,171,473 25,703,454 0 85,501,278 45,557,833 (17,494,564) (2,240,320) 65,766,395 39,775 710 408 0 40,183 5,250 (2,063) 0 38,120 167,272 32,791 19,751 0 187,023 1,975 (989) 0 186,034 0 100,000 107 0 107 100,000 0 0 107 0 36,895 36,960 0 36,960 36,895 (5,293) 0 31,667 103,587 181,485 97,306 0 200,893 289,802 (109,059) 0 91,834 0 0 4,396 0 4,396 0 0 0 4,396 71,012 310,114 74,293 0 145,305 384,337 (108,407) 0 36,898 0 15,670 13,598 0 13,598 0 (13,598) 0 0 381,645 677,665 246,819 0 628,464 818,259 (239,408) 0 d 389,057 2201 State Gas Tax 2202 SAFETEA-LU 1,917,667 788,963 290,076 0 2,207,743 438,608 (94,626) (605,445) 1,507,672 2204 ACTIA Sales Tax-Local Streets 0 849,068 2,763,243 2,741,251 0 122 567 0 0 0 971 635 0 0 0 (1,133,231) (1,133,231) 2205 ACTIA Sales Tax-Bike & Ped 444,786 129,237 , 48,205 0 , 492,991 13,568 0 (1,570) (1,814,192) (2 066) (842,557) 489 355 2208 Congestion Management Agency 0 156 000 0 0 0 , , 2209 TCRF(Traffic) Congestion Relief) 406,987 , 453,409 4 295 0 411 282 0 0 0 (289,000) (289,000) , , 0 0 411,282 Sub-Total 3,618,508 7,032,103 465,143 0 4,083,651 452,176 (96,196) (3,843,934) 143,521 Environmental 2302 Measure D 283,926 235,837 45,899 0 329,825 276,881 (143 204) 0 186 621 2303 Garbage Service Fund 20,059 1,688,500 888,707 0 908,766 1,696,078 , (857,972) 0 , 50 795 2304 Local Recycling Programs 557,091 12,071 5,435 0 562,526 149,058 (84,043) 0 , 478 483 2311 American Recovery & Reinvest. Act. -Ern 0 4,939 0 0 0 4 93 , , 9 (4,939) 0 (4,939) Sub-Total 861,077 1,941,347 940,041 0 1,801,118 2,126,956 (1,090,157) 0 710,960 1 of 3 _\ V ` (i'~ w, City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through February 28, 2010 DETAILS BY FUND FUNDS BALANCE 07/01/2009 BUDGETED REVENUES REVENUES 02/28/2010 TRANSFERS 02/28/2010 TOTAL FUNDS AVAILABLE BUDGETED EXPENDITURE EXPENDITURE TRANSFERS 02/28/2010 02/28/2010 ENDING BALANCE GOVERNMENTAL FUNDS SPECIAL REVENUE Parks 2402 East Bay Regional Park District 0 2,145,118 865,088 0 865,088 0 0 (1,120,537) (255,449) Sub-Total 0 2,145,118 865,088 0 865,088 0 0 (1,120,537) (255,449) Maintenance Assessment Districts 2701 Street Light District 1983-1 152,021 267,912 136,181 0 288,202 274,916 (106,234) 0 181 967 2702 Landscape District Stagecoach 1983-2 26,321 68,679 34,686 0 61,007 69,288 (40,064) 0 , 20 943 2703 Landscape District Dougherty 1986-1 79,546 100,992 51,438 0 130,984 105,195 (46,263) 0 , 84 721 2704 Landscape District Santa Rita 1997-1 160,287 253,233 122,004 0 282,292 270,845 (126,957) 0 , 155 335 2705 Street Light District East Dublin 1999-1 265,031 177,784 92,459 0 357,490 100,102 (52,800) 0 , 304,690 Sub-Total 683,205 $68,600 436,769 0 1,119,974 820,346 (372,318) 0 747,656 Culture & Arts 2801 Public Art Fund 375,779 6,782 3,943 0 379,723 3,000 (975) (6,100) 372,648 Sub-Total 375,779 6,782 3,943 0 379,723 3,000 (975) (6,100) 372,648 Health & Welfare 2901 Affordable Housing Fund 12,903,285 461,747 969,669 0 13,872,954 3,888,513 (791,182) 0 13 081 773 2902 Noise Mitigation Fund 58,762 0 1,340 0 60,102 0 0 0 , , 60 102 2903 Community Development Block Grant (4) 103,068 23,265 0 23,260 60,503 (41,470) (36,760) , (54,969) Sub-Total 12,962,043 564,815 994,274 0 13,956,317 3,949,016 (832,652) (36,760) 13,086,906 CAPITAL FUNDS Current Capital Projects 3300 General Improvement CIP Projects 0 0 0 562,265 562,265 2,829,510 (562,107) 0 158 3400 Community Improvement CIP Projects 0 0 0 12,616 12,616 251,241 (12,582) 0 34 3500 Parks CIP Projects 0 0 0 8,081,693 8,081,693 13,478,855 (8,070,178) 0 11 515 3600 Streets CIP Projects 0 0 0 9,060,366 9,060,366 20,814,209 (9,054,901) 0 , 5,465 Sub-Total 0 0 0 17,716,940 17,716,940 37,373,815 (17,699,768) 0 17,172 IMPACT FEES Public Facility 4100 Public Facility Fees 3,796,121 fi,176,519 1,478,130 0 5,274,251 0 0 (5,744,223) (469,972) Sub-Total 3,796,121 6,176,519 1,478,130 0 5,274,251 0 0 (5,744,223) (469,972) 2of3 City of Dublin All Funds -Revenue, Expenditures and Fund Balances July 01, 2009 through February 28, 2010 DETAILS BY FUND FUNDS BALANCE BUDGETED REVENUES TRANSFERS TOTAL FUNDS BUDGETED EXPENDITURE TRANSFERS ENDING 07/01/2009 REVENUES 02/28/2010 02/28/2010 AVAILABLE EXPENDITURE 02/28/2010 02/28/2010 BALANCE GOVERNMENTAL FUNDS IMPACT FEES Fire 4201 Fire Impact Fees (1,841,336) 227,546 46,162 0 (1,795,174) 0 0 0 (1,795,174) Sub-Total (1,841,336) 227,546 46,162 0 (1,795,174) 0 0 0 (1,795,174) Traffic 4301 EDTIF Category 1 1,010,671 324,912 432,531 0 1,443,201 2,050 (463,300) (190 732) 789 170 4302 EDTIF Category 2 2,848,140 100,076 121,616 0 2,969,756 0 0 , (2 486 284) , 483 472 4303 EDTIF Category 3 2,187,556 0 23,084 0 2,210,640 0 0 , , 0 , 2 210 640 4304 West Dublin TIF 208,721 0 2,823 0 211,543 0 0 0 , , 211 543 4305 Dougherty Valley TIF 0 680,000 533,857 0 533,857 0 0 0 , 533 857 4306 TVTD 90,897 176,219 149,617 0 240,513 46,408 0 0 , 240 513 4307 Fallon Interchange Advances 3,531,085 0 23,563 0 3,554,648 0 0 (2 031 274) , 1 523 374 4308 BART Garage 0 80,235 0 183,508 0 (103,273) , , 0 , , 80 235 4309 Mitigation Contributions 1,911,693 0 20,093 0 1,931,786 0 0 (16,776) , 1,915,010 Sub-Total 11,892,035 1,281,207 1,387,418 0 13,279,453 48,458 (566,573) (4,725,066) 7,987,815 INTERNAL SERVICE FUNDS 6101 Police Vehicles 0 220,258 173,696 546,628 720,324 398,958 (125 518) 0 594 806 6102 Fire Vehicles & Apparatus 2,272,122 223,824 138,077 0 2,410,198 172,583 , 0 (469 884) , 1 940 314 6103 Non-Safety Vehicles 0 27,573 18,769 112,570 131,339 27,573 0 , 0 , , 131 339 6201 Buildings 1,878,047 188,426 116,832 1,373,104 3,367,984 1,888,120 0 0 , 367 3 984 6301 Equipment 6501 Maintenance & Repairs 3,325,149 414,280 229,860 0 3,555,008 562,914 (98,390) (1,562,419) , , 1,894,199 6901 Retiree Health (2,677) 376,663 265,114 0 262,437 403,462 (175,298) 0 87,138 6951 PERS Side Fund Payoff 9,270 (2 945 495) 536,851 0 457,562 130 144 0 0 466,832 0 (456,692) 0 10,140 , , , (2,815,351) 0 0 0 (2,815,351) Sub-Total 4,536,416 1,987,875 1,530,053 2,032,302 8,098,771 3,453,610 (855,899) (2,032,303) 5,210,570 AGENCY FUNDS Improvement District 5101 Dublin Bivd Extension TrusUAgency 258,137 0 115,951 0 374,088 0 (227,093) 0 146 995 5171 CERBT (OPEB) Trust Fund 4,785,410 0 1,097,515 0 5,882,925 0 (217,159) 0 , 5,665,766 Sub-Total 5,043,547 0 1,213,466 0 6,257,013 0 (444,252) 0 5,812,761 Geologic Hazard Abatement 5301 Fallon Village GHAD 14,199 0 15,737 0 29,935 0 (1 250) 0 28 685 5302 Schaefer Ranch GHAD 11,748 0 52,271 0 64,019 0 , (1,250) 0 , 62,769 Sub-Total 25,946 0 68,008 0 93,954 0 (2,500) 0 91,454 Grand Total 102.132.812 68.081.050 .47R 7 7 1 749 242 157 pan 22 94.603.469 _ (39.695.260) (19 749.243) 97.816.318 ~°_~ 3 of 3 .. ~ . h