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4.11 Financial Report Jan & Feb 09
CITY CLERK ~~~ b~~~ File # ^ 3^^3 ~-©® ~~~ ~~~~ $~ AGENDA STATEMENT ~ ~ ~ ~ CITY COUNCIL MEETING DATE: April 7, 2009 ~LIFOR~ SUBJECT: Preliminary Financial Reports for the Months of January and February 2009 Report Prepared by: Paul S. Rankin, Administrative Services ~~.. Director and Vivian Gong, Finance Manager ATTACHMENTS: 1. Period Ending January 31, 2009 a. YTD (Year To Date) Revenues and Budget Comparison b. YTD Expenditures and Budget Comparison c. January 31, 2009 Financial Statements 2. Period Ending February 28, 2009 a. YTD (Year To Date) Revenues and Budget Comparison b. YTD Expenditures and Budget Comparison c. February 28, 2009 Financial Statements RECOMMENDATION: Receive the reports as authorized by Section 41004 of the California (_ Syr- Government Code. FINANCIAL STA ENT: See reports for details of monthly financial activity. DESCRIPTION: This item provides the report on the preliminary financial statements for the month of January and February 2009. The report includes 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; Internal Service Funds; and Enterprise Funds. On March 17, 2009, Staff presented to the City Council the December 2008 report with a detailed analysis which supported mid-year adjustments to the adopted Fiscal Year 2008/2009 Budget. The financial report for the months of January and February 2009 were programmed to be submitted after the City Council's approval of the "Mid-Year Budget Review" adjustments. Therefore, two months of financials statements have been combined in this report. This attached reports incorporate City Council approved adjustments to the budgeted revenues and expenditures as presented on March 17, 2009. The analysis offered in this Staff report will have a focus on the February 2009 data, which is the most recent information available. Consistent with prior reports, the focus will be on the General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. The narrative discussion below will focus on the General Fund Revenue and Expenditures as highlighted in Attachment 2A (Year to Date Revenues and Budget Comparison) and Attachment ZB (Year to Date Expenses and Budget Comparison). COPIES TO: Page 1 of 5 G:\Monthly Financials\FY 08-09\Jan_Feb 2009.doc ITEM NO. ~~ ! r '~, REVENUE YTD YTD DIFFERENCE February February FY 08/09 More / EXPLANATION 2009 2008 (Less) FY 07/08 Sales Tax/In- This revenue category has been severely Lieu Sales $6,676,271 $7,386,138 ($709,866) impacted by business closures and a decline Tax in consumer purchases. Collection thru February 2009 accounted for 61 % of the revised budget compared to 52% collected in the same period of the previous year. The variance is due to: 1) Timing differences in when the Sales Tax In-lieu revenue is received. Each year the State estimates the amount owed. In the prior year, a payment of $261,411 was recorded as a July 1, 2007 accrual. This did not occur in 2008. 2) Sales Tax revenue is initially advanced by the State and then an adjustment is made on a quarterly basis to true-up the total taxes allocated. Based on reduced retail sales the "true-up" payment is expected to be less. 3) Sales Tax revenue collected in the first ANNUAL ANNUAL ACTUAL eight months is $448,400 less when BUDGET BUDGET PRIOR YR DIFFERENCE compared to the first eight months of prior $11,008,800 $14,225,661 ($3,216,861) year. Fewer real estate sale transactions have Real $182,604 $299,593 ($116,989) occurred in Fiscal Year 2008/09 compared Property to Fiscal Year 2007/08. This is also Transfer Tax reflected in the budget. ANNUAL ACTUAL ANNUAL BUDGET PRIOR YR DIFFERENCE BUDGET $275,000 $493,175 ($218,175) Transient $357,034 $434,726 ($77,692) This revenue category typically follows the Occupancy trends of the economy and is decreased as a Taxes direct result of lower hotel occupancy rates. Collections through February 2009 were ANNUAL ACTUAL approximately 6% less than the same period ANNUAL BUDGET PRIOR YR DIFFERENCE of the previous year. BUDGET $590,000 $789,397 ($199,397 License and $1,250,897 $1,039,166 $211,731 The increases in this category can be Permits identified in building permits revenue ($203,700) and Fire Permits revenue ($28,400), which were offset by the decreases of approximately $20,400 in Encroachment Permits, Construction ANNUAL ACTUAL /Demolition Permits, and Business ANNUAL BUDGET PRIOR YR DIFFERENCE Licenses. Collections were tracking at 66% BUDGET $1,903,875 $1,784,644 119,231 of the current budget. Page 3 of 5 Analysis of February 2009 Revenue and Expenditure Reports The February report represents the reporting of revenues and expenditures for eight months of Fiscal Year 2008/2009 (July 1, 2008 through February 28, 2009). This represents the completion of 66% of the Fiscal Year. It should also be noted that there is not an even distribution of revenues and expenditures on a monthly basis. There is also a lag with the reporting of expenditures due to the significant amount of services provided to the City by outside independent contractors, including Police and Fire Services. Some services, such as Police Services and Fire Services, are billed to the City on a quarterly basis and therefore, payment for the expenditures may have not been recorded. General Fund Revenues Total General Fund Revenues collected through February 2009 represented 58% of the budgeted amount. In the first eight months of the previous Fiscal Year the City collected 51 % of its total General Fund revenue for the year. The revenue collected in July 2008 through February 2009 was approximately 7% or $2,279,034 more than the total collected in July 2007 through February 2008 (See Attachment 2A). There were deviations in terms of dollars collected in several categories and the following Table summarizes some of the more significant deviations compared to the same reporting period in the prior year. In order to place the year to date trends in context this Table also includes the Current Year Budget, Prior Fiscal Year Total, and the Difference. This can be important given that in Fiscal Year 2008/09 not all revenue categories were expected to increase. Therefore a decrease in year to date collections may be consistent with the adopted Fiscal Year 2008/2009 Budget and Financial Plan. Summary of Significant General Fund Revenue Differences For Amounts Collected July - February 2009 vs. July - February 2008 REVENUE YTD February 2009 YTD February 2008 DIFFERENCE FY 08/09 More / (Less) FY 07/08 EXPLANATION Property Tax $11,331,753 $10,667,282 $664,471 $567,800 of the positive variance or 85% of the increases was due to the annual increase in the assessed value of secured properties. The remaining increase was from the tax revenue collected from unsecured properties. Collections through February 2009 were tracking at 50% of the annual budget. The early payments are also estimates and have not been adjusted for delinquencies and tax roll corrections. The majority of property tax payments are normally received in December and April of ANNUAL ANNUAL ACTUAL each year. The County Auditor / Controller BUDGET BUDGET PRIOR YR DIFFERENCE will then make the adjustments and $22,579,237 $22,098,429 $ 480,808 distribute all collections by the end of August. Page 2 of 5 REVENUE YTD YTD DIFFERENCE February February FY 08/09 More / EXPLANATION 2009 2008 (Less) FY 07/08 Interest revenue has decreased by $250,400 Interest and $1,427,953 $1,773,278 ($345,325) compared to same period of the prior year Rentals and is attributable to the decline in investment earnings. Other decreases have occurred in facility rentals. Among the sources of the rental income in Fiscal Year 2007/08 was tenant rent from the Dublin Square property. In the current year, only the US Bank facility remains as a tenant. Tennant rent accounted for approximately ANNUAL ACTUAL $61,600 of the decreases. The remaining ANNUAL BUDGET PRIOR YR DIFFERENCE decrease was due to primarily to rental of BUDGET $2,140,078 $2,955,280 ($815,202) Sorts Fields and the Communit Gym. This category is typically comprised of two Inter- $95,178 $497,147 ($401,968) sources of revenue: special or one-time governmental grants designated for a specific program and ongoing revenues such as Vehicle License Fee (VLF). A majority of the variance is due to a one-time Workforce Housing grant of $336,422 the City received in FY07/08 for the Shannon Community Center Reconstruction project. Decreases are also occurring in the ongoing revenues received from State, VLF ($53,100) and the State Mandated Costs reimbursement program ($18,000). The FY 2008/2009 Budget also includes a potential grant for storm water projects in the amount of $605,700 which has not been received. If that grant is not ANNUAL ANNUAL ACTUAL finalized the City will not have the BUDGET BUDGET PRIOR YR DIFFERENCE associated capital expenditures. $956,173 $1,079,088 ($122,915 The deviation is primarily attributed to: 1) a Charges for $4,080,937 $3,289,671 $791,265 timing difference of the payment received Services from County for the Santa Rita Fire Services. In Oct 2008, the City recorded a payment of $660,054. In the prior year the payment did not occur until Mar 2008; 2) a slight increase in the services related to development activity ($68,300); 3) an increase in recreational charges provided by Parks and Community Services ($76,000); ANNUAL ANNUAL ACTUAL and 4) a decrease of revenue collected for BUDGET BUDGET PRIOR YR DIFFERENCE waste management services ($13,000). $5,751,709 $6,482,093 ($730,384) Page 4 of 5 REVENUE YTD February 2009 YTD February 2008 DIFFERENCE FY 08/09 More / (Less) FY 07/08 EXPLANATION This category of revenue includes payments Other $2,791,669 $509,ll7 $2,282,551 such as contributions, donations, or one- Revenue time reimbursements that typically do not follow a specific pattern. The deviation is primary associated with the following: 1) Community Benefits payment of $1 million received as part of the Wallis Ranch development agreement; 2) ANNUAL ANNUAL ACTUAL Reimbursements of $1,506,000 from the BUDGET BUDGET PRIOR YR DIFFERENCE City of Pleasanton for works related to the $3,214,015 $866,992 ($2,347,023) Fallon Interchange capital project. General Fund Expenditures Overall, through the month of February 2009, expenditures in the General Fund totaled approximately $28.8 million and represented approximately 46% of the total budgeted expenditures in the General Fund (Attachment 2B). Of this amount, a total of $7,028,331 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. An examination of only the General Fund Operating Expenditures (Attachment 2B) indicates that through February 2009, expenditures totaled 47% of the Budgeted General Fund expenses. In the same period of the previous year the City expended 42% of the actual total General Fund Expenditures for the year. The total amount of General Fund Operating expenditures in the first eight months of Fiscal Year 2008/09 were approximately $3,058,000 or 5% higher than the amounts expended for the same period in the prior Fiscal Year. The primary cause of the deviation was due to a timing difference in the second quarter payment far contracted Fire services provided by the Alameda County. The City made the Fiscal year 2008/09 second quarter payment in February 2009. In the prior year, the second quarter payment did not occur until March 2008. All expenditures are within the authorized budget. It is recommended that the City Council receive these reports as authorized by Section 41004 of the California Government Code. Page 5 of 5 J ~ r City of Dublin 2008-2009 YTD Revenues and Budget Comparison ,/ i o ' ~ Total General Fund Revenues _ o -______47%/0 ~ ICI ~- Property Taxes 50% 48% 53 °/ Sales Taxes 44% ° Real Property Transfer Tax 610% 61 /o ~% Transient Occupancy Taxes , `_._ o ~ 48 /o Franchise Taxes Licenses and Permits Interest and Rentals Intergovernmental from State Charges for Services Fines and Forfeitures Other Revenues 68% ^ FY 2008/09 ~ ~I FY 2007/08.1 0% 30% 60% 90% 120% 150% 58% of Year Complete FY 2008/09 Budget Property Taxes 22,579,237 Sales Taxes 11,008,800 Real Property Transfer Tax 275,000 Transient Occupancy Taxes 590,000 Franchise Taxes 2,206,295 Licenses and Permits 1,903,875 Interest and Rentals 2,140,078 Intergovernmental 956,173 Charges for Services 5,751,709 Fines and Forfeitures 138,900 Other Revenues 3,214,015 Total General Fund Revenues 50,764,082 Dale Prinletl 3/302009 9'.40 AM FY 2008/09 % of YTD Actual Budget 11,331,753 50% 5,836,871 53% 168,187 61 318,703 54% 732,708 33% 1,110,081 58% 1,231,551 58% 76,836 8% 3,707,845 64% 79,198 57% 2,175,490 68% 26,769,223 53% _ __ __ _. FY 2007/08 % of Total for YTD Actual FY 2007/08 10,667,282 6,241,184 299,593 378,307 765,439 955,340 1,628,003 470,631 2,925,052 71,531 473,755 24,876,118 48% 44% 61% 48% 34% 54% 55% 44% 45% 46% 55% 47% .~^ !,r ~ ~~~`~ ~f, l1 ATTACHMENT 1A 44%, - - ~, '+ r/' City of Dublin 2008-2009 YTD Expenses and Budget Comparison For the Period Ending January 31, 2009 - - - ---- --- - ', Total General Fund -- 34h/o I Expenses - ° ~ 40 /o ~ General Government 52o/b 54 /o I 9% ' ~ i Police ~ ~ ' ~ a -~ 26 % il I II Fire 0 ; 26 /o ' ' I - I ^ FY 2008/09 ~ ! ~; ', Other Public Safety 24 /o 18% o ~ ~~ ~ FY 2007/08 ~ Trans ortation p - { - - ° _, 45%% I ~, I ' ~% Health and Welfare 30°~ Culture & Community ~ 48% ~, ~ ~, Services - _ o - 150 /o ~, ~I I Communit ° ~ y 52 / Development --..._. --- -- ° -- - -- ~ 53 /,o I Capital Improv. ~ 20% I~ ~ I! Projects - ~ ---_ _ ~ 64% ~ ,-. , I 0% 20% 40% 60% 80% 100% 120% 58% of Year C omplete 2008/2009 2008/2009 % of FY 2007108 % of Total for Budget YTD Actual Budget YTD Actual FY 2007/08 General Government 6,132,761 3,163,159 52% 2,826,180 54% Police 13,476,020 3,873,571 29% 3,041,231 24% Fire 9,763,362 2,515,681 26% 2,415,172 26% Other Public Safety 652,838 155,154 24% 93,937 18% Transportation 2,304,606 1,117,740 49% 913,874 45% Health and Welfare 65,425 23,188 35% 15,367 30% Culture and Community Services 7,733,835 3,741,459 48% 3,587,036 50% Community Development 6,659,206 3,495,640 52% 3,844,948 53% Capital Improvement Projects 15,496,818 3,131,703 20% 3,296,319 64% Total General Fund Expenses 62,284,871 21,217,295 34% 20,034,066 40% General Fund Operating Expenses 46,788,053 18,085,592 39% 16,737,747 38% pa,aP,;~,~,,,,~,~991oAM ATTACHMENT 1B CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF JANUARY 2009 Prepared by The Finance Department March 19, 2008 ATTACHMENT 1C ~ ~~ ~. -~ GENERAL SPECIAL SPECIAL REVENUE REVENUE ASSESSMENT FUNDS FUNDS FUNDS ASSETS CASH (50,251.718) 4,546,221 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST 116.333.673 RECEIVABLES: TAXES ACCOUNTS 177,258 2,500 INTEREST 619.653 ASSESSMENTS DUE FROM OTHERS 4,918,328 INVENTORY AT COST PREPAID ITEMS 7,771 FIXED ASSETS LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS 71.804,965 4,548,721 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL (786.185) DEPOSITS FOR AB1600 FEES (17.366) DEPOSITS OTHERS (967,423) PAYABLES: ACCOUNTS (434.884) (64,107) INTEREST PAYROLL (2,405) DUE TO OTHERS (1,134,587) DEFERRED REVENUE (111.980) DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (3,454,829) (64.107) FUND BALANCES (68,350.136) (4,484,614) TOTAL FUND E (68.350,136) (4.484,614) TOTAL LIABILITIES/EQUITY (71,804.965) (4,548,721) CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 31Jan2009 CAPITAL TRUST/ IMPROVEMENT AGENCY FUNDS FUND T O T A L S ---MEMORANDUM ONLY--- CURRENT PRIOR 735.435 38,429,281 111,671 (6,429,109) (5.767,480) 180,327 180.327 175.809 158.658 158.658 151,520 116.333.673 108.433.501 60,158 239.916 7,664 619.653 612,632 4.918.328 5.184,984 7,771 5,113 4,747,135 4.747,135 5.086.880 792,500 792,500 943,500 735.435 44,167,124 1,084,498 122,340,744 115,373,841 (11,808) (797.993) (1.108,901) (76,458) (93.824) (1,172,542) (967,423) (877,902) (818.038) (1,317,030) (567,821) (2,405) (5,333) (1.837,021) (2.971.607) (1.979.001) (5,519,028) (5.631.008) (5.768.451) (910,000) (910,000) (1.061,000) (8.262.353) (910.000) (12.691.289) (12.540.952) (735,435) (35,904,771) (174.498)(109.649,455) (99,017,980) (735.435) (35,904,771) (174.498)(109,649,455) (99.017,980) (735.435) (44,167,124) (1,084.498)(122.340.744)(111,558.932) 5r~ a~ CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 31Jan2009 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T O T A L S SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM--- FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR ASSETS CASH 7,075.459 7,075,459 6,751,235 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS 144,622 144,622 129,642 INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 3.966 FIXED ASSETS 51,306,938 359,885,309 411,192,247 399.631,407 LOANS RECEIVABLE AMOUNT TO BE PROVIDED 71,485.183 71.485.183 61,862,464 TOTAL ASSETS 58,527,019 359,885,309 71,485,183 489,897.511 468,378,713 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE (40,480) (71,485,183) (71,525,663) (61,862,464) TOTAL LIABILITIES (40,480) (71,485,183) (71,525,663) (61,862,464) FUND BALANCES (58,486,539) (359,885,309) (418,371,849)(405.866,781) TOTAL FUND E (58,486,539) (359.885,309) (418.371,849)(405.866.781) TOTAL LIABILITIES/EQUITY (58.527,019) (359,885,309) (71,485.183) (489.897,511)(467,729,245) THE CITY OF DUBLIN STATEMENT SHOWING Y ~,~ ~~ REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *******REVENUES******* PROPERTY TAXES 22,579.237. 00 11,331,753. 19 11,247,483. 81 22.098,429. 20 10.667,281. 97 11,431,147 .23 SALES TAX 11,008,800. 00 5.836,871. 26 5,171,928. 74 14,225.660. 61 6.241,183. 78 7,984,476. 83 REAL PROPERTY TRANSFER TAX 275,000. 00 168,186. 61 106.813. 39 493.175. 01 299.593. 36 193,581. 65 HOTEL TRANSIENT OCCUPANCY TAX 590.000. 00 318,702. 59 271,297. 41 789,397. 41 378,307. 03 411,090. 38 FRANCHISE TAXES 2,206,295. 00 732.708. 31 1;473,586. 69 2,221,929. 73 765.439. 08 1.456.490. 65 LICENSES & PERMITS 1,903,875. 00 1,110.080. 88 793.794. 12 1,784,643. 77 955,340. 48 829,303 .29 FINES & FORFEITURES 138.900. 00 79,197. 54 59.702. 46 156,520. 17 71.531. 36 84,988 .81 USE/MONEY & PROP-INTEREST 1,921,137. 00 1,091,399. 13 829,737. 87 2.620.128. 17 1,417,945. 69 1.202,182 .48 USE/MONEY & PROP-RENTALS 218,941. 00 140.151. 66 78,789. 34 335.151. 45 210.057. 44 125,094 .01 INTERGOVERNMENTAL 956.173. 00 76,835. 72 879,337. 28 1,079.087. 97 470,630. 72 608.457 .25 CHARGES FOR SERVICES 5,751.709. 00 3.707,845. 26 2,043,863. 74 6.482,093. 07 2,925,052. 41 3,557,040 .66 OTHER SOURCES OF REVENUE 3.214,015. 00 2,175.490. 47 1,038,524. 53 866.991. 80 473.754. 76 393,237 .04 TOTAL REVENUE 50,764.082. 00 26,769,222. 62 23.994,859. 38 53,153,208. 36 24,876.118. 08 28,277,090 .28 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 292,096. 00 112,842. 80 179.253. 20 262,987 .19 159.716. 24 103,270 .95 CITY MANAGER 1,196,303. 00 646.220. 79 550,082. 21 1,052,588 .57 604,976. 74 447,611 .83 CENTRAL SERVICES 566.646. 00 312,656. 56 253.989. 44 495.825 .93 259,460. 85 236,365 .08 CITY ATTORNEY 739,979. 00 450.744. 90 289,234. 10 733,479 .11 279.521. 88 453.957 .23 ADMIN SERVICES 1,852.827. 00 999,098. 82 853,728. 18 1,600,978 .71 862,019. 21 738.959 .50 BUILDING MANAGEMENT 809,909. 00 347,319. 19 462,589. 81 699.948 .45 362,075. 46 337,872 .99 INSURANCE COST CENTER 527,781. 00 285.363. 29 242,417. 71 386,652 .28 284,191. 35 102,460 .93 ELECTIONS COST CENTER 36.120. 00 4,075. 50 32.044. 50 1,124 .24 425. 00 699 .24 NON-DEPARTMENTAL 111,100. 00 4,837. 00 106,263. 00 19,754 .72 13,793. 58 5,961 .14 ACTIVITY TOTAL 6.132.761. 00 3.163.158. 85 2.969,602. 15 5,253,339 .20 2,826,180. 31 2,427,158 .89 PUBLIC SAFETY POLICE 13.476,020. 00 3.873,571. 23 9.602.448. 77 12.720,342 .53 3,041.231. 49 9.679,111 .04 CROSSING GUARDS 100,622. 00 37,103. 49 63,518. 51 97,662 .78 33,644. 88 64,017 .90 ANIMAL CONTROL 400.670. 00 71.161. 00 329,509. 00 311,991 .99 19,368. 90 292,623 .09 TRAFFIC SIGNALS & STREET LIGHTIN 13.845. 00 5,100. 06 8.744. 94 12,023 .37 6.650. 51 5,372 .86 DISASTER PREPAREDNESS 137,701. 00 41,789. 47 95,911. 53 92,050 .23 34,273. 07 57,777 .16 FIRE SERVICES 9,763,362. 00 2.515.680. 95 7,247.681. 05 9.430.762. 41 2.415.172. 33 7,015.590 .08 ACTIVITY TOTAL 23.892.220. 00 6,544,406. 20 17,347,813. 80 22,664,833 .31 5,550,341. 18 17,114,492 .13 TRANSPORTATION PUBLIC WORKS 1,144,148. 00 593.490. 43 550.657. 57 986.198. 88 508.223. 41 477,975 .47 STREET MAINTENANCE 40.686. 00 17,086. 43 23,599. 57 462. 72 397. 40 65 .32 STREET SWEEPING 145,605. 00 58.327. 42 87.277. 58 134,374. 05 42,592. 52 91,781 .53 STREET TREE MAINTENANCE 124,847. 00 74,856. 15 49.990. 85 78,680. 52 27,429. 34 51.251 .18 STREET LANDSCAPING MAINTENAN 849,320. 00 373,979. 19 475,340. 81 817,367. 33 335.231. 26 482.136 .07 ACTIVITY TOTAL 2,304,606. 00 1.117,739. 62 1,186,866. 38 2,017,083. 50 913.873. 93 1.103,209 .57 HEALTH & WELFARE WASTE MANAGEMENT 600. 00 (600. 00) 7.390. 58 7,190. 58 200 .00 CHILD CARE 18,500. 00 7,536. 86 10.963. 14 18.500. 00 8,176. 61 10.323 .39 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 GENERAL REVENUE FUND CURRENT BUDGET SOCIAL SERVICES 46.925. 00 HOUSING PROGRAMS ACTIVITY TOTAL 65.425. 00 CULTURE & LEISURE SERVICES LIBRARY SERVICES 868,401 .00 CULTURAL ACTIVITIES 238,281 .00 HERITAGE CENTER 251,713 .00 DUBLIN CEMETERY 46.750 .00 PARK MAINTENANCE 2.049,027 .00 COMMUNITY TV 78,445 .00 RECREATION ADMIN 766,613 .00 PLAYGROUNDS 389.872 .00 SHANNON CENTER 344,555 .00 PRESCHOOL 126,887 .00 TEENS PROGRAM 161,187 .00 ADULT SPORTS 187.182 .00 YOUTH SPORTS 238,806 .00 COMMUNITY GYM 47,937 .00 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 440,889 .00 SENIOR CENTER 604.477 .00 RECREATION INSTRUCTION 193,304 .00 AQUATICS 478.246 .00 PARKS/FACILITIES MANAGEMENT 221,263 .00 ACTIVITY TOTAL 7.733.835 .00 COMMUNITY DEVELOPMENT PLANNING 2,592,757 .00 BUILDING SAFETY 1.998.503 .00 ENGINEERING 1,816,437 .00 ECONOMIC DEVELOPMENT 251.509 .00 ACTIVITY TOTAL 6.659.206 .00 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 5,694,057 .00 COMMUNITY IMPROVEMENTS 117.110 .00 PARKS 7,080,791 .00 STREET CONSTRC/IMPROVEMENTS 2,604,860 .00 ACTIVITY TOTAL 15.496.818 .00 TOTAL EXPENDITURES 62,284,871 .00 EXCESS REVENUE (EXPENDITURES) (11,520,789 .00) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES (11,520,789 .00) CURRENT PRIOR PRIOR ACTUAL VARIANCE FISCAL YEAR Y.T.D. 15,051.56 31,873.44 25.413.00 23.188.42 42,236.58 51.303.58 15,367.19 405,260.11 463.140.89 802.695.43 394,315.77 137,485.45 100.795.55 217,296.55 129.140.06 137,285.89 114,427.11 234,222.38 129,139.84 14.388.18 32,361.82 36,692.31 13,417.61 870,410.97 1.178.616.03 1,943,588.26 910.806.58 72,236.36 6,208.64 117,348.36 45,921.18 403.497.19 363.115.81 724,768.91 398.455.70 161,441.32 228.430.68 292.470.16 149.274.52 157,853.79 186,701.21 276.775.62 169,002.06 78,268.40 48,618.60 108,501.41 57,864.17 74,345.37 86.841.63 124,796.04 64.096.72 89,290.61 97,891.39 160.687.23 61,061.70 133,940.77 104.865.23 222,307.17 107.758.51 16,244.97 31,692.03 43.936.22 23,268.88 204,981.59 235,907.41 403.148.41 188.782.47 284,808.16 319.668.84 541.942.56 265,748.60 106,258.22 87,045.78 183,565.98 93.486.68 245,674.17 232.571.83 458.574.88 211,816.18 147.787.21 73.475.79 311,975.20 173,678.59 3.741,458.73 3.992.376.27 7.205.293.08 3.587,035.82 1,251,564.40 1,341.192.60 2.479.866.71 1,242,810.27 1,044,887.35 953.615.65 2.515.366.57 1,330,898.16 1,083,663.83 732.773.17 2.054.482.25 1.148,884.03 115.524.39 135.984.61 255.829.71 122,355.68 3,495.639.97 3.163.566.03 7,305.545.24 3,844,948.14 415.216.93 5.278,840.07 384,619.81 47,265.20 5,420.98 111.689.02 218.057.69 107.796.99 1,330.401.96 5.750.389.04 4.249.293.53 3.084.326.97 1,380,663.19 1.224.196.81 271.116.67 56.929.81 3.131,703.06 12.365.114.94 5.123.087.70 3.296.318.97 21,217,294.85 41.067,576.15 49.620,485.61 20.034,065.54 5,551.927.77 (17,072,716.77) 3,532,722.75 4,842,052.54 70.927.77 ~~ ab VARIANCE 25.413.00 35.936.39 408,379.66 88,156.49 105.082.54 23,274.70 1,032,781.68 71.427.18 326,313.21 143.195.64 107,773.56 50,637.24 60.699.32 99.625.53 114,548.66 20.667.34 214,365.94 276,193.96 90.079.30 246,758.70 138.296.61 3.618.257.26 1,237,056.44 1,184,468.41 905,598.22 133.474.03 3.460,597.10 337,354.61 110,260.70 1,164,966.56 214,186.86 1,826,768.73 29.586,420.07 (1,309,329.79) 70.927.77 5,551,927.77 (17.072.716.77) 3,603.650.52 4,842.052.54 (1.238.402.02) THE CITY OF DUBLIN STATEMENT SHOWING ~ ~ ~,~j REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 SPECIAL REVENUE FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** PROPERTY TAXES 134,025 .00 68.993. 42 65,031 .58 130,609. 95 66.330 .87 64.279 .08 SALES TAX/OTHER TAXES 439,234 .00 162,740. 76 276,493 .24 458.429. 22 195,344 .67 263,084 .55 FINES & FORFEITURES 197,000 .00 94,087. 74 102,912 .26 203.975. 65 95,530 .01 108,445 .64 USES/MONEY & PROPERTY 134,360 .00 82,141. 19 52.218 .81 196,387. 20 107,262 .33 89,124 .87 INTERGOVERNMENTAL FROM STATE 1,509,854 .00 678,749. 50 831,104 .50 1,639.303 .16 609,299 .30 1,030,003 .86 INTERGOVERNMENTAL FROM COUNTY 366.575 .00 88,166. 83 278.408 .17 359,383. 45 125,534 .65 233,848 .80 INTERGOVERNMENTAL FROM FEDERAL 1,450.900 .00 10,719. 82 1,440.180 .18 353.538 .54 93,766 .14 259.772 .40 CHARGES FOR SERVICES 1.615.400 .00 796.622 .42 818,777 .58 1,497,236 .92 769,360 .33 727,876 .59 OTHER SOURCES OF REVENUE 6.500 .00 4.688 .52 1,811 .48 34,499 .24 34,499 .24 TOTAL REVENUE 5,853,848 .00 1,986,910. 20 3,866,937 .80 4,873,363 .33 2,062.428 .30 2,810.935 .03 *******EXPENDITURES******* PUBLIC SAFETY: POLICE 111.940 .00 4,194 .77 107,745 .23 102,652. 11 101,355 .00 1,297. 11 TRAFFIC SIGNALS & STREET LTG 306,670 .00 66.810 .25 239.859 .75 259.283 .22 118,437 .68 140,845. 54 DISASTER PREPAREDNESS FIRE SERVICES 374,014 .00 98,919 .96 275.094 .04 287,483 .00 116,584 .96 170,898. 04 ACTIVITY TOTAL 792,624 .00 169,924 .98 622,699 .02 649.418 .33 336.377 .64 313.040. 69 TRANSPORTATION: STREET MAINTENANCE 387,651 .00 94,083 .06 293.567 .94 271,408 .11 103.237 .78 168,170. 33 STREET LANDSCAPE MAINTENANCE 6.407 .67 6.407. 67 ACTIVITY TOTAL 387,651 .00 94.083 .06 293,567 .94 277,815 .78 103,237 .78 174,578. 00 HEALTH & WELFARE: WASTE MANAGEMENT 1.826.701 .00 827,116 .61 999.584 .39 1,602,667 .69 802,872 .86 799,794. 83 SOCIAL SERVICES 59,708 .00 40.884 .16 18.823 .84 52,944 .65 24,228 .99 28.715. 66 HOUSING PROGRAMS ACTIVITY TOTAL 1,886.409 .00 868,000 .77 1,018,408 .23 1.655.612 .34 827,101 .85 828,510. 49 COMMUNITY DEVELOPMENT: ENGINEERING 6,000 .00 6.000 .00 6.000 .00 2.472 .00 3,528. 00 ACTIVITY TOTAL 6.000 .00 6.000 .00 6.000 .00 2.472 .00 3,528. 00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 10,926 .00 10.926. 00 COMMUNITY PROJECTS PARKS 229.591 .00 173,196. 04 56,394 .96 61,729. 05 61,729. 05 STREET CONSTRUCTION/IMPROVEMENT 3.381,533 .00 659,117. 47 2,722,415 .53 1.998.211. 85 789,511 .73 1,208,700. 12 ACTIVITY TOTAL 3.611,124 .00 832.313:51 2,778.810 .49 2.070,866. 90 789,511 .73 1,281,355. 17 T 0 T A L EXPENDITURES 6.683,808 .00 1,970,322. 32 4,713,485 .68 4.659,713. 35 2,058,701 .00 2,601.012. 35 EXCESS REVENUE (EXPENDITURES) (847,960 .00) 16,587. 88 (864,547 .88) 213.649. 98 3,727 .30 209.922. 68 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 77,527. 77 77,527. 77 REVENUES OVER (UNDER) EXPENDITURES (847,960 .00) 16,587. 88 (864,547 .88) 136.122. 21 3.727. 30 132,394. 91 THE CITY OF DUBLIN STATEMENT SHOWING ~ /,~~ o~ ~j/ REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROU GH 01/31/2009 S PEC IAL ASS ESSMENT FUND S CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YE AR Y.T.D. VARIANCE ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS 831,987. 00 423,512.23 408.474.77 797,519. 80 411,787. 33 385,732.47 USES/MONEY & PROP-INTEREST 22.931. 00 10,177.22 12.753.78 26,739. 60 12.623. 37 14.116.23 OTHER SOURCES OF REVENUE 5,000. 00 5.000.00 578. 00 578. 00 TOTAL REVENUE 859,918. 00 433.689.45 426.228.55 824,837. 40 424,988. 70 399.848.70 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG 362.960. 00 ACTIVITY TOTAL 362,960. 00 TRANSPORTATION PUBLIC WORKS STREET TREE MAINTENANCE 40,430. 00 STREET LANDSCAPE MAINTENANCE 410.969. 00 ACTIVITY TOTAL 451,399. 00 COMMUNITY DEVELOPMENT ENGINEERING 16.135. 00 ACTIVITY TOTAL 16,135. 00 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRVMNT ACTIVITY TOTAL T O T A L EXPENDITURES 830,494. 00 EXCESS REVENUE (EXPENDITURES) 29.424. 00 REVENUES OVER (UNDER) EXPENDITURES 29.424. 00 117,157.46 245,802.54 117,157.46 245.802.54 6,472.43 171,398.95 177,871.38 33.957.57 239,570.05 273.527.62 9,576.32 9.576.32 6.558.68 6.558.68 304,605. 16 525,888. 84 129.084. 29 (99.660. 29) 129.084. 29 (99.660. 29) 315,699.72 153.658.19 315.699.72 153.658.19 72.355.91 21,589.09 352,276.33 155.980.91 424,632.24 177,570.00 16,032.94 9.782.94 16.032.94 9,782.94 756.364. 90 341,011. 13 68,472. 50 83,977. 57 68,472. 50 83,977. 57 162,041.53 162.041.53 50,766.82 196,295.42 247,062.24 6,250.00 6,250.00 415,353.77 (15.505.07) (15,505.07) THE CITY OF DUBLIN STATEMENT SNOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 ********REVENUE******** USES OF MONEY & PROPERTY INVESTMENT INTEREST LOAN REPAYMENT-PRINCIPAL LOAN REPAYMENT-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL CITY ATTORNEY ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS ACTIVITY TOTAL CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING CAPITAL IMPROVEMENT FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR PRIOR Y.T.D. VARIANCE 1,427,074.00 731.874.72 695.199.28 1,749.574.46 908,109.32 841,465.14 750,000.00 (750,000.00) 1,500.000.00 1,500,000.00 90.000.00 90.000.00 8,842,750.00 660,710.09 8.182.039.91 18,353.827.13 3,484,035.57 14,869,791.56 10,269,824.00 2.142,584.81 8.127,239.19 21,693,401.59 5.982,144.89 15,711,256.70 180,373.31 180,373.31 189.900.00 32.109.76 157,790.24 156.534.86 33,591.50 122,943:36 189.900.00 32,109.76 157,790.24 336.908.17 33,591.50 303,316.67 3,942,094.00 559.236.15 3.382.857.85 1.007,526.67 568.459.94 439.066.73 3,942.094.00 559.236.15 3.382,857.85 1.007.526.67 568,459.94 439.066.73 ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 150.896. 00 10,767. 00 140,129. 00 29,278. 01 29.278 .01 COMMUNITY IMPROVEMENTS 250,000. 00 5.285. 60 244,714. 40 PARKS 7,811.302. 00 2,400.179. 22 5.411.122. 78 4.509,205. 57 975,897.94 3,533.307 .63 STREET CONSTRUCTION/IMPROVEMENT 19.222,467. 00 5.854.559. 21 13.367,907. 79 8.762.562. 03 5.527,420.41 3,235,141 .62 ACTIVITY TOTAL 27,434,665. 00 8,270,791. 03 19,163,873. 97 13,407,852. 01 6.503,318.35 6,904,533. 66 T 0 T A L EXPENDITURES 31,574,659.00 8,865,836.94 22,708,822.06 14,645.480.45 7,105.369.79 7,540.110.66 EXCESS REVENUE (EXPENDITURES) (21,304.835.00) (6,723.252.13)(14.581,582.87) 7,047,921.14 (1.123.224.90) 8,171,146.04 TRANSFER IN FROM OTHER FUNDS 6.600.00 6,600.00 TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES(21,304.835.00) (6,723.252.13)(14,581,582.87) 7.054,521.14 (1,123,224.90) 8.177,746.04 ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 TRUST/AGENCY FUND CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ii ~ a,~ PRIOR Y.T.D. VARIANCE 131.026.48 (131.026.48) 202,985.34 101,659.85 101,325.49 (1,496.685.31) 1,496,685.31 (201,809.72) 80,526.68 (282,336.40) (1.047,928.27) 1,047,928.27 517,841.22 440.575.20 77,266.02 204,181.44 (204,181.44) 236,480.04 42,169.19 194,310.85 351,319.00 (351,319.00) 446,924.16 171,810.89 275.113.27 351,319. 00 (351,319 .00) 446,924. 16 171,810 .89 275.113 .27 (1,399,247. 27) 1,399,247 .27 70,917. 06 268,764 .31 (197,847 .25) (1,399.247. 27) 1,399,247 .27 70.917. 06 268.764 .31 (197,847 .25) THE CITY OF DUBLIN STATEMENT SNOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 INTERNAL SERVICE FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: /~ a-;> ~ J PRIOR Y.T.D. VARIANCE 260.403 .00 127.097. 48 133,305 .52 286,586. 87 167,377 .42 119,209 .45 1,125,184 .00 1.140,706. 09 (15,522 .09) 1.968.529. 47 1,107,288 .78 861.240 .69 36.000 .00 157,022. 63 (121,022 .63) 5.259,344. 46 148,458 .10 5,110,886 .36 1,421.587 .00 1,424,826. 20 (3.239 .20) 7.514,460. 80 1,423.124 .30 6.091,336 .50 3,839,554.00 1,239,381.71 2,600.172.29 3,249,414.38 3.839.554.00 1,239.381.71 2,600.172.29 3.249.414.38 T O T A L EXPENDITURES 3.839,554.00 1,239.381.71 2,600.172.29 3,249,414.38 EXCESS REVENUE (EXPENDITURES) (2,417.967.00) 185.444.49 (2.603.411.49) 4,265,046.42 597,123.20 2,652.291.18 597,123.20 2,652,291.18 597,123.20 2,652,291.18 826.001.10 3,439,045.32 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES (2,417.967.00) 185,444.49 (2,603,411.49) 4.265.046.42 826,001.10 3,439,045.32 ********REVENUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL FINANCE ACTIVITY TOTAL PUBLIC SAFETY: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 01/31/2009 ENTERPRISE CURRENT CURRENT BUDGET ACTUAL VARIANCE 20.00 20.00 20.00 (20.00) FUND PRIOR FISCAL YEAR 20.00 20.00 20.00 (20.00) l3 ~ ~~ PRIOR Y.T.D. VARIANCE REVENUES OVER (UNDER) EXPENDITURES (20.00) (20.00) -._ _ _ ti City of Dublin 2008-2009 YTD Revenues and Budget Comparison 4 For the Period Ending February 28, 2009 Total General Fund Revenues 58% 51% !. 50% rreperty Taxes , ~~ _ 4S% ~~ 61% ~ ^ FY 2008/09 Sales Taxes ~ 5 % ' ~ i _ I j ~ FY 2007/08 ~, Real Property Transfer Tax 66% __ 61% 0 ', Transient Occupancy Taxes i 5°%% Franchise Taxes Licenses and Permits Interest and Rentals Intergovernmental from State Charges for Services Fines and Forfeitures ~"' Other Revenues '~ I li ~~ ~~ III 66% 8% 67% 160% X146°/b 71% _ 51 /o 61% 51 /o 87% 67% of Year Complete 0% 30% 60% 90% 120% 150% FY 2008/09 Budget Property Taxes 22,579,237 Sales Taxes 11,008,800 Real Property Transfer Tax 275,000 Transient Occupancy Taxes 590,000 Franchise Taxes 2,206,295 Licenses and Permits 1,903,875 Interest and Rentals 2,140,078 Intergovernmental 956,173 Charges for Services 5,751,709 Fines and Forfeitures 138,900 Other Revenues 3,214,015 Total General Fund Revenues 50,764,082 FY 2008/09 % of FY 2007/08 % of Total for YTD Actual Budget YTD Actual FY 2007/08 11,331,753 50% 10,667,282 48% 6,676,271 61 % 7,386,138 52% 182,604 66% 299,593 61 357,034 61 % 434,726 55% 912,557 41 % 937,286 42% 1,250,897 66% 1,039,166 58% 1,427,953 67% 1,773,278 60% 95,178 10% 497,147 46% 4,080,937 71 % 3,289,671 51 85,410 61 % 79,825 51 2,791,669 87% 509,117 59% 29,192,263 58% 26,913,229 51% Dade arimetl. 3252009 8:44 AM ATTACHMENT 2A City of Dublin 2008-2009 YTD Expenses and Budget Comparison For the Period Ending February 28, 2009 Total General Fund 46% Expenses ~ 45% General Government Police Fire Other Public Safety Transportation Health and Welfare ytf% ~ 61% /s" ~-~?~ ^ FY 2008/09 FY 2007/08 Culture & Community Services ' Community Development CapitalImprov. 45% I _ Projects - _~71% 0% 20% 40% 60% 80% 100% 67% of Year Complete 2008/2009 Budget General Government 6,132,761 Police 13,476,020 Fire 9,763,362 Other Public Safety 652,838 Transportation 2,304,606 Health and Welfare 65,425 Culture and Community Services 7,733,835 Community Development 6,659,206 Capital Improvement Projects 15,496,818 Total General Fund Expenses 62,284,871 General Fund Operating Expenses 46,788,053 120% 2008/2009 % of FY 2007/08 I J % of Total for YTD Actual Budget YTD Actual FY 2007/08 3,528,064 58% 3,230,551 61 4,000,155 30% 3,211,335 25% 4,676,735 48% 2,486,821 26% 186,485 29% 145,104 28% 1,284,677 56% 1,056,305 52% 27,219 42% 27,126 53% 4,158,358 54% 4,061,181 56% 3,941,050 59% 4,525,679 62% 7,028,331 45% 3,617,782 71 28,831,075 46% 22,361,885 45% 21,802,744 47% 18,744,102 42% °,,,,,,~,,,,~a~a,,AM ATTACHMENT 2B __30%''I l~ ~ ab CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF FEBRUARY 2009 Prepared by The Finance Department March 19, 2009 ATTACHMENT 2C CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 28Feb2009 GENERAL SPECIAL SPECIAL CAPITAL TRUST/ REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY FUNDS FUNDS FUNDS FUNDS FUND ASSETS CASH (51,346.696) 4,565,002 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST 112,185,020 RECEIVABLES: TAXES ACCOUNTS 177,258 2,500 INTEREST 619,653 ASSESSMENTS DUE FROM OTHERS 4,893,735 INVENTORY AT COST PREPAID ITEMS 12,125 FIXED ASSETS LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS 66,541,094 4,567,502 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL (857,500) DEPOSITS FOR AB1600 FEES (18.321) DEPOSITS OTHERS (877,549) PAYABLES: ACCOUNTS (380,806) (64,107) INTEREST PAYROLL (4,268) DUE TO OTHERS (1,121,838) DEFERRED REVENUE (121,416) DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (3,381,698) (64,107) FUND BALANCES (63,159,396) (4,503.395) TOTAL FUND E (63,159,396) (4,503,395) TOTAL LIABILITIES/EQUITY (66,541,094) (4.567.502) ~7 ,d a~ TOTALS ---MEMORANDUM ONLY--- CURRENT PRIOR 653.394 37,226.719 111.939 (8,789.641) 4,932,137 180,381 180.381 176.943 146.200 146,200 151.520 112.185,020 108,099.179 60,158 239.916 107,718 619.653 612,631 4,893.735 5.161,049 12,125 2,398 4,747,135 4,747,135 5.117,250 792,500 792,500 943,500 653.394 43,030.128 1,084,820 115.876.938 125,891,062 (11,808) (869,309) (1,218.057) (80,667) (98,988) (1,129.904) (877.549) (780,784) (888,913) (1,333,826) (568.030) (4,268) (3,845) (1,837.021) (2,958.859) (1,813,296) (5,597,051) (5.718.467) (5.845,618) (910.000) (910.000) (1,061,000) (8,415,460) (910,000) (12,771,265) (12.420,532) (653.394) (34,614.668) (174,820)(103,105,673) (99,017,980) (653.394) (34,614,668) (174,820)(103.105,673) (99,017,980) (653.394) (43,030,128) (1,084,820)(115.876,938)(111,438.512) (f~ CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 28Feb2009 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T O T A L S SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM--- FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR ASSETS CASH 7,149.055 7,149.055 6.950.794 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS 45,230 45,230 INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 3.966 FIXED ASSETS 51,306.938 359,885,309 411.192,247 399.631,407 LOANS RECEIVABLE AMOUNT TO BE PROVIDED 71,485.183 71,485.183 61,986.566 TOTAL ASSETS 58.501,223 359.885,309 71,485.183 489,871,715 468,572,733 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR A61600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE (81.550) (71,485.183) (71.566.734) (61.986.566) TOTAL LIABILITIES (81,550) (71,485,183) (71,566,734) (61,986.566) FUND BALANCES (58,419,672) (359,885.309) (418,304.982)(405.866,781) TOTAL FUND E (58,419,672) (359.885,309) (418,304,982)(405.866.781) TOTAL LIABILITIES/EQUITY (58,501,223) (359.885.309) (71.485,183) (489.871,715)(467,853.347) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D . VARIANCE *******REVENUES******* PROPERTY TAXES 22.579,237. 00 11.331,753 .19 11,247,483. 81 22.098.429 .20 10,667.281 .97 11.431.147 .23 SALES TAX 11,008,800. 00 6.676.271 .26 4,332.528. 74 14.225,660 .61 7,386.137 .65 6,839,522 .96 REAL PROPERTY TRANSFER TAX 275,000. 00 182.604 .24 92,395. 76 493,175 .01 299.593 .36 193.581 .65 HOTEL TRANSIENT OCCUPANCY TAX 590,000. 00 357,033 .73 232,966. 27 789,397 .41 434,726 .08 354,671 .33 FRANCHISE TAXES 2,206,295. 00 912,557 .27 1,293,737. 73 2,221,929 .73 937,285 .57 1,284,644 .16 LICENSES & PERMITS 1,903,875. 00 1.250,897 .03 652,977. 97 1.784.643 .77 1,039,166 .13 745,477 .64 FINES & FORFEITURES 138,900. 00 85,409 .50 53.490. 50 156,520 .17 79,824 .87 76.695 .30 USE/MONEY & PROP-INTEREST 1,921,137. 00 1.277,457 .40 643.679. 60 2,620.128 .17 1,545.845 .79 1.074.282 .38 USE/MONEY & PROP-RENTALS 218,941. 00 150.495 .37 68,445. 63 335.151 .45 227,431 .95 107,719 .50 INTERGOVERNMENTAL 956,173. 00 95.178 .26 860,994. 74 1,079,087 .97 497,146 .73 581.941 .24 CHARGES FOR SERVICES 5.751,709. 00 4,080,936 .72 1,670.772. 28 6.482,093 .07 3,289,671 .34 3,192,421 .73 OTHER SOURCES OF REVENUE 3.214,015. 00 2.791.668 .76 422,346. 24 866.991 .80 509.117 .49 357.874 .31 TOTAL REVENUE 50,764,082. 00 29.192,262 .73 21,571.819. 27 53,153,208 .36 26.913.228 .93 26,239,979 .43 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 292.096. 00 153,212 .40 138.883. 60 262,987 .19 192,008 .16 70,979 .03 CITY MANAGER 1,196,303. 00 737.072 .61 459,230. 39 1,052,588 .57 683.896 .49 368,692 .08 CENTRAL SERVICES 566,646. 00 350.500 .31 216,145. 69 495,825 .93 293,377 .34 202.448 .59 CITY ATTORNEY 739.979. 00 441,413 .07 298.565. 93 733,479 .11 344,054 .06 389,425 .05 ADMIN SERVICES 1,852,827. 00 1,108,934 .82 743.892. 18 1,600,978 .71 1,006.880 .00 594,098 .71 BUILDING MANAGEMENT 809,909. 00 401.783 .27 408.125. 73 699,948 .45 410.808 .85 289,139 .60 INSURANCE COST CENTER 527.781. 00 299,794 .61 227.986. 39 386,652 .28 284,191 .35 102,460 .93 ELECTIONS COST CENTER 36,120. 00 29.670 .87 6,449. 13 1.124 .24 425 .00 699 .24 NON-DEPARTMENTAL 111.100. 00 5.681 .89 105.418. 11 19,754 .72 14.909 .96 4,844 .76 ACTIVITY TOTAL 6,132,761. 00 3.528.063 .85 2,604,697. 15 5,253,339 .20 3.230.551 .21 2,022,787 .99 PUBLIC SAFETY POLICE 13,476,020. 00 4,000,155 .45 9,475.864. 55 12,720,342 .53 3.211,334 .97 9,509.007 .56 CROSSING GUARDS 100,622. 00 42,183 .09 58,438. 91 97,662 .78 44,117 .82 53.544 .96 ANIMAL CONTROL 400.670. 00 71.161 .00 329.509. 00 311.991 .99 56.272 .90 255.719 .09 TRAFFIC SIGNALS & STREET LIGHTIN 13,845. 00 6,248 .79 7,596. 21 12,023 .37 7,006 .08 5.017 .29 DISASTER PREPAREDNESS 137,701. 00 66.892 .00 70,809. 00 92,050 .23 37,707 .11 54,343 .12 FIRE SERVICES 9.763.362. 00 4,676,735 .49 5.086.626. 51 9.430.762 .41 2,486.820. 74 6,943,941 .67 ACTIVITY TOTAL 23.892.220. 00 8.863,375 .82 15.028,844. 18 22.664,833 .31 5.843.259. 62 16,821.573 .69 TRANSPORTATION PUBLIC WORKS 1,144,148. 00 678.677. 56 465.470. 44 986.198 .88 576,107 .95 410,090 .93 STREET MAINTENANCE 40,686. 00 17,086. 43 23.599. 57 462. 72 397. 40 65 .32 STREET SWEEPING 145,605. 00 70.158. 49 75.446. 51 134,374. 05 70.179. 97 64,194. 08 STREET TREE MAINTENANCE 124.847. 00 77.228. 92 47,618. 08 78,680. 52 27,905. 42 50,775. 10 STREET LANDSCAPING MAINTENAN 849.320. 00 441,525. 86 407,794. 14 817,367. 33 381,713. 88 435,653. 45 ACTIVITY TOTAL 2.304,606. 00 1,284,677. 26 1.019,928. 74 2,017.083. 50 1,056,304. 62 960,778. 88 HEALTH & WELFARE WASTE MANAGEMENT 600. 00 (600. 00) 7,390. 58 7.390. 58 CHILD CARE 18.500. 00 8,959. 46 9,540. 54 18,500. 00 9,735. 75 8,764. 25 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 GENERAL REVENUE FUND CURRENT BUDGET SOCIAL SERVICES 46,925. 00 HOUSING PROGRAMS ACTIVITY TOTAL 65,425. 00 CULTURE & LEISURE SERVICES LIBRARY SERVICES 868.401. 00 CULTURAL ACTIVITIES 238.281. 00 HERITAGE CENTER 251.713. 00 DUBLIN CEMETERY 46,750. 00 PARK MAINTENANCE 2,049,027. 00 COMMUNITY TV 78,445. 00 RECREATION ADMIN 766.613. 00 PLAYGROUNDS 389.872. 00 SHANNON CENTER 344,555. 00 PRESCHOOL 126.887. 00 TEENS PROGRAM 161,187. 00 ADULT SPORTS 187,182. 00 YOUTH SPORTS 238.806. 00 COMMUNITY GYM 47,937. 00 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 440,889. 00 SENIOR CENTER 604,477. 00 RECREATION INSTRUCTION 193,304. 00 AQUATICS 478,246. 00 PARKS/FACILITIES MANAGEMENT 221,263. 00 ACTIVITY TOTAL 7,733.835. 00 COMMUNITY DEVELOPMENT PLANNING 2,592,757. 00 BUILDING SAFETY 1,998.503. 00 ENGINEERING 1,816.437. 00 ECONOMIC DEVELOPMENT 251.509. 00 ACTIVITY TOTAL 6.659.206. 00 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 5.694.057. 00 COMMUNITY IMPROVEMENTS 117,110. 00 PARKS 7,080,791. 00 STREET CONSTRC/IMPROVEMENTS 2.604,860. 00 ACTIVITY TOTAL 15.496.818. 00 TOTAL EXPENDITURES 62,284,871. 00 EXCESS REVENUE (EXPENDITURES) (11.520.789. 00) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES (11,520,789. 00) ~ 01~ 0?,6 CURRENT PRIOR PRIOR ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE 17.648.06 29,276.94 25.413.00 10,000.00 15.413.00 11.04 (11.04) 27,218.56 38,206.44 51,303.58 27,126.33 24,177.25 420.981.21 447,419.79 802.695.43 399,877.00 402.818.43 148,162.62 90,118.38 217,296.55 148.529.04 68,767.51 162.114.94 89,598.06 234.222.38 145,489.99 88.732.39 19,157.57 27,592.43 36,692.31 15,708.73 20.983.58 966,841.42 1.082,185.58 1,943.588.26 1.017.079.57 926.508.69 73.801.36 4,643.64 117,348.36 46.481.18 70.867.18 454,997.01 311,615.99 724,768.91 461,552.90 263.216.01 180.416.08 209,455.92 292.470.16 171,434.08 121,036.08 185.234.57 159,320.43 276.775.62 174,539.92 102,235.70 88,430.68 38.456.32 108.501.41 69.857.90 38.643.51 84,320.77 76.866.23 124,796.04 73,352.19 51,443.85 99,781.59 87,400.41 160.687.23 94,474.06 66,213.17 150.964.64 87,841.36 222.307.17 129.847.62 92,459.55 27,199.53 20,737.47 43.936.22 30.096.99 13.839.23 230,800.67 210,088.33 403,148.41 217,491.50 185.656.91 328,888.20 275,588.80 541,942.56 313.771.43 228,171.13 117,315.66 75,988.34 183,565.98 112,810.56 70,755.42 256.567.93 221,678.07 458.574.88 240,999.65 217,575.23 162,381.56 58.881.44 311,975.20 197,787.03 114,188.17 4,158.358.01 3,575,476.99 7,205,293.08 4,061.181.34 3,144.111.74 1.423.630.63 1,169.126.37 2,479,866.71 1,455.744.01 1,024,122.70 1,169.228.69 829,274.31 2,515,366.57 1,629.808.99 885.557.58 1.223.438.43 592,998.57 2,054,482.25 1,303,856.88 750.625.37 124.752.52 126.756.48 255.829.71 136,269.40 119.560.31 3.941.050.27 2,718.155.73 7,305.545.24 4.525,679.28 2,779,865.96 4,019,634.09 1.674,422.91 384.619.81 65,242.42 319.377.39 7,537.56 109.572.44 218,057.69 112.023.31 106,034.38 1,548.536.87 5,532,254.13 4.249,293.53 3,379,919.70 869.373.83 1,452.622.28 1,152,237.72 271,116.67 60,596.75 210,519.92 7,028.330.80 8,468,487.20 5.123,087.70 3,617.782.18 1,505.305.52 28.831.074.57 33,453.796.43 49,620,485.61 22,361,884.58 27,258.601.03 361,188.16 (11,881,977.16) 3.532.722.75 4.551,344.35 (1,018.621.60) 70,927.77 52.883.57 18.044.20 361,188.16 (11,881,977.16) 3,603.650.52 4,604,227.92 (1.000,577.40) THE CITY OF DUBLIN STATEMENT SHOWING ~ ' ~~ ~"" REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 SPECIAL REVENUE FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** PROPERTY TAXES 134,025 .00 68,993. 42 65.031 .58 130.609. 95 66.330 .87 64,279 .08 SALES TAX/OTHER TAXES 439.234 .00 233,736. 05 205,497 .95 458,429. 22 195,344 .67 263.084 .55 FINES & FORFEITURES 197,000 .00 94,087. 74 102,912 .26 203,975. 65 113,392 .74 90.582. 91 USES/MONEY & PROPERTY 134.360 .00 96,349. 77 38,010 .23 196,387. 20 115,876 .18 80,511. 02 INTERGOVERNMENTAL FROM STATE 1,509.854 .00 730,555. 19 779,298 .81 1.639,303. 16 609,299 .30 1,030.003. 86 INTERGOVERNMENTAL FROM COUNTY 366,575 .00 129,810. 66 236.764 .34 359.383. 45 125.534 .65 233.848. 80 INTERGOVERNMENTAL FROM FEDERAL 1,450.900 .00 52,146. 75 1,398,753 .25 353,538. 54 93,766 .14 259,772. 40 CHARGES FOR SERVICES 1,615.400 .00 796.622. 42 818,777 .58 1,497,236. 92 769,360 .33 727,876. 59 OTHER SOURCES OF REVENUE 6.500 .00 4,688. 52 1,811 .48 34,499. 24 34,499. 24 TOTAL REVENUE 5,853,848 .00 2,206,990. 52 3,646,857 .48 4,873,363. 33 2,088,904 .88 2.784,458. 45 *******EXPENDITURES******* PUBLIC SAFETY: POLICE 111,940. 00 9.439 .76 102.500 .24 102.652 .11 101.355 .00 1,297 .11 TRAFFIC SIGNALS & STREET LTG 306.670. 00 99.406 .40 207,263 .60 259.283 .22 146.881 .32 112.401 .90 DISASTER PREPAREDNESS FIRE SERVICES 374.014. 00 188.599 .24 185.414 .76 287,483 .00 116,584 .96 170,898 .04 ACTIVITY TOTAL 792,624. 00 297,445 .40 495,178 .60 649,418 .33 364,821 .28 284,597 .05 TRANSPORTATION: STREET MAINTENANCE 387,651. 00 130.737 .56 256,913 .44 271,408 .11 117,849 .15 153,558 .96 STREET LANDSCAPE MAINTENANCE 6,407 .67 6.407 .67 ACTIVITY TOTAL 387,651. 00 130,737. 56 256.913 .44 277.815. 78 117,849 .15 159,966 .63 HEALTH & WELFARE: WASTE MANAGEMENT 1,826.701. 00 837,812. 75 988.888 .25 1,602,667. 69 813,935 .26 788,732 .43 SOCIAL SERVICES 59.708. 00 46,927. 53 12,780 .47 52.944. 65 39.531 .10 13,413 .55 HOUSING PROGRAMS ACTIVITY TOTAL 1,886.409. 00 884,740. 28 1.001.668 .72 1.655,612. 34 853.466 .36 802.145 .98 COMMUNITY DEVELOPMENT: ENGINEERING 6.000. 00 6.000. 00 6,000. 00 2,472 .00 3.528 .00 ACTIVITY TOTAL 6,000. 00 6.000. 00 6,000. 00 2,472 .00 3,528 .00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 10,926. 00 10,926 .00 COMMUNITY PROJECTS PARKS 229,591. 00 173.196. 04 56,394 .96 61,729. 05 61,729 .05 STREET CONSTRUCTION/IMPROVEMENT 3,381,533. 00 679.502. 45 2,702,030 .55 1,998.211. 85 818,739 .95 1,179.471 .90 ACTIVITY TOTAL 3,611,124. 00 852,698. 49 2.758,425 .51 2,070.866. 90 818,739 .95 1.252.126 .95 T 0 T A L EXPENDITURES 6,683.808. 00 2.171,621. 73 4,512,186 .27 4.659,713. 35 2,157,348. 74 2,502,364 .61 EXCESS REVENUE (EXPENDITURES) (847,960. 00) 35.368. 79 (883.328. 79) 213,649. 98 (68,443. 86) 282.093 .84 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 77,527. 77 52,883. 57 24.644. 20 REVENUES OVER (UNDER) EXPENDITURES (847.960. 00) 35,368. 79 (883,328. 79) 136.122. 21 (121,327. 43) 257,449. 64 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 SPECIAL ASSESSMENT FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS USES/MONEY & PROP-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE a~~~~ PRIOR Y.T.D. VARIANCE 831,987. 00 423.512. 23 408,474 .77 797,519. 80 411.787 .33 385,732.47 22,931. 00 12,124. 94 10,806 .06 26.739. 60 13,867 .74 12,871.86 5.000. 00 865. 39 4,134 .61 578. 00 578 .00 859,918. 00 436,502. 56 423.415 .44 824,837. 40 426.233. 07 398,604.33 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG 362,960.00 185.817.45 ACTIVITY TOTAL 362.960.00 185,817.45 TRANSPORTATION PUBLIC WORKS 177,142.55 315,699.72 179.519.21 136,180.51 177,142.55 315.699.72 179,519.21 136.180.51 STREET TREE MAINTENANCE 40,430. 00 6,626.33 33,803. 67 72.355 .91 STREET LANDSCAPE MAINTENANCE 410.969. 00 186.137 .31 224,831. 69 352,276 .33 ACTIVITY TOTAL 451,399. 00 192,763 .64 258,635. 36 424,632 .24 COMMUNITY DEVELOPMENT ENGINEERING 16.135. 00 10,878 .81 5.256. 19 16,032 .94 ACTIVITY TOTAL 16,135. 00 10,878 .81 5.256. 19 16,032 .94 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRVMNT ACTIVITY TOTAL T O T A L EXPENDITURES 830.494. 00 389,459 .90 441,034. 10 756.364 .90 EXCESS REVENUE (EXPENDITURES) 29.424. 00 47,042 .66 (17,618. 66) 68,472 .50 REVENUES OVER (UNDER) EXPENDITURES 29.424. 00 47.042 .66 (17,618. 66) 68.472 .50 38,802. 95 33,552. 96 174,639. 68 177,636. 65 213,442. 63 211,189. 61 9,782. 94 6,250. 00 9,782. 94 6,250. 00 402.744. 78 353.620. 12 23.488. 29 44.984. 21 23,488. 29 44.984. 21 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 ********REVENUE******** USES OF MONEY & PROPERTY INVESTMENT INTEREST LOAN REPAYMENT-PRINCIPAL LOAN REPAYMENT-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL CITY ATTORNEY ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS ACTIVITY TOTAL CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING CAPITAL IMPROVEMENT FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ~3 ~ a~ PRIOR Y.T.D. VARIANCE 1,427,074.00 847,070.17 580.003.83 1.749,574.46 1,027,324.68 722.249.78 750,000.00 (750,000.00) 1,500,000.00 1,500.000.00 90,000.00 90.000.00 8.842,750.00 783,064.82 8.059,685.18 18,353,827.13 15,637,002.16 2,716.824.97 10,269.824.00 2,380,134.99 7,889,689.01 21,693.401.59 18.254,326.84 3,439,074.75 180,373.31 180,373.31 189,900.00 32,109.76 157,790.24 156,534.86 39,421.22 117,113.64 189.900.00 32,109.76 157,790.24 336,908.17 39.421.22 297,486.95 3,942,094.00 680,422.18 3,261,671.82 1,007,526.67 676,726.53 330,800.14 3,942,094.00 680.422.18 3,261,671.82 1,007,526.67 676,726.53 330,800.14 ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 150.896. 00 12.567 .00 138,329 .00 29.278 .01 29,278. 01 COMMUNITY IMPROVEMENTS 250.000. 00 5.285 .60 244,714 .40 PARKS 7,811,302. 00 2,942,670 .44 4,868,631 .56 4,509.205 .57 1.157,383. 99 3,351.821. 58 STREET CONSTRUCTION/IMPROVEMENT 19.222,467. 00 6.716,735 .36 12,505.731. 64 8.762.562 .03 6.403,564. 06 2,358.997. 97 ACTIVITY TOTAL 27,434.665. 00 9.677.258 .40 17,757,406. 60 13.407,852 .01 7,560,948. 05 5,846.903. 96 T 0 T A L EXPENDITURES 31.574.659. 00 10.393.490. 34 21,181,168. 66 14,645,480. 45 8.277,095. 80 6.368,384. 65 EXCESS REVENUE (EXPENDITURES) (21,304,835. 00) (8.013.355. 35) (13,291,479. 65) 7,047,921. 14 9.977.231. 04 (2.929,309. 90) TRANSFER IN FROM OTHER FUNDS 6,600. 00 6.600. 00 TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES(21,304,835.00) (8.013,355.35)(13,291.479.65) 7,054.521.14 9,977,231.04 (2,922.70.9.90) ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 TRUST/AGENCY FUND CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR a~ ~~ ~~ PRIOR Y.T.D. VARIANCE 131.026.48 (131.026.48) 202,985.34 101,659.85 101,325.49 (1,496.284.88) 1,496,284.88 (201.809.72) 82,193.84 (284,003.56) (1,005.832.11) 1,005,832.11 517,841.22 442,242.36 75.598.86 204,224.86 (204,224.86) 236.480.04 83.282.94 153.197.10 375.607.58 (375.607.58) 446.924.16 212,924.64 233,999.52 375,607. 58 (375.607. 58) 446.924. 16 212,924. 64 233,999 .52 (1.381,439. 69) 1,381,439. 69 70,917. 06 229,317. 72 (158,400 .66) (1.381,439. 69) 1,381,439. 69 70,917. 06 229,317. 72 (158,400. 66) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 INTERNAL SERVICE FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR ********REVENUES******** USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: a~ 6~ ~~ r PRIOR Y.T.D. VARIANCE 260.403 .00 148,866 .20 111,536 .80 286,586 .87 183,865 .35 102.721 .52 1.125,184 .00 1,295,468. 02 (170,284 .02) 1,968.529 .47 1,300,568 .15 667,961 .32 36,000 .00 181,542. 48 (145.542 .48) 5.259,344 .46 156,746 .78 5,102,597 .68 1.421,587 .00 1,625,876. 70 (204,289 .70) 7,514,460 .80 1,641,180 .28 5,873.280. 52 3.839.554.00 1,482,706.45 2,356.847.55 3.249,414.38 721.327.48 2,528,086.90 3.839.554.00 1,482,706.45 2,356,847.55 3,249,414.38 721,327.48 2,528,086.90 T 0 T A L EXPENDITURES 3.839,554.00 1,482.706.45 2,356.847.55 3,249,414.38 721,327.48 2,528.086.90 EXCESS REVENUE (EXPENDITURES) (2,417,967.00) 143,170.25 (2,561,137.25) 4,265.046.42 919,852.80 3,345,193.62 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES (2,417.967.00) 143,170.25 (2,561.137.25) 4,265,046.42 919,852.80 3,345.193.62 ********REVENUES******** USES/MONEY & PROP-INTEREST TOTAL REVENUE ********EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL FINANCE ACTIVITY TOTAL PUBLIC SAFETY: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 02/28/2009 ENTERPRISE CURRENT CURRENT BUDGET ACTUAL VARIANCE 20.00 20.00 20.00 (20.00) FUND PRIOR FISCAL YEAR 20.00 20.00 20.00 (20.00) ar~~~~ PRIOR Y.T.D. VARIANCE REVENUES OVER (UNDER) EXPENDITURES (20.00) (20.00)