The URL can be used to link to this page

Home My WebLink About4.05 FinalBudgetChgsFY96-97 ~r.:.~..:.^:. :. : _;...:~ ~-.:... _.. ' . - ". .' .:. -. ... -- .--.." , 'I pr ..' ... .,. "', .Ik CITY CLERK File # nl3l131((j-~[QJ . AGENDA STATEMENT CITY COUNCIL MEETING DATE: (September 16,1997) Final Budget Changes For Fiscal Year 1996/97 ~#<Report Prepared By: Paul Rankin, Assistant City Manager) EXHIBITS ATTACHED: Budget Change Forms - / RECOMMENDATION: <) I JY Approve the Budget Changes and direct Staff to record the items in I \. V'" the Final Financial Report. SUBJECT: FINANCIAL STATEMENT: See Report. The adjustments required can be covered by reducing the amount appropriated to Reserves and / or from New Revenues as ~scussed in more detail below. DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 1997. Staff is requesting year end adjustments at this time to enable the Auditors to complete the Annual Financial Audit. Current City po1ic;ies only allow the City Manager to nlake budget adjus1ments between line items which are within the same activity (i.e. Department). The City Council must approve all other adjus1ments to appropriations. . Proposed Adim:tments Many of the adjUstments discussed in this section of the report were anticipated in the information presented in the Preliminary 1997/98 Fiscal Year Budget and Financial Plan. For example, the increased legal, costs funded by the General Fund were partially anticipated, due to increased development activity. -- The Staff Report will describe changes by both fund and Program, beginning-with the General Fund. In some cases the amount required to correct the budget imbalance may be offset by expenditure savings on other line items within the same budget activity. GENERAL FUND (001) GENERALGOVERNMENT: $57..556 The Legal Services Department Expenditures (1030) were apprmrimAteJy $47,538 higher than budgeted due to the following items as previously described in the Preliminary Budget including: 1) Legal Services associated with the dissolution of the Dougherty Regional Fire Authority and transition to the new provider, which was not accounted for when the budget was originally adopted; 2.) Legal costs associated with the drafting, of a comprehensive update to the zoning ordinance; 3) Higher than expected time expended on cost recovery 4evelopment projects (these costs are reimbursed by the applicant); and 4) Higher than expected litigation costs. ~ -----------------------~------------------------------------------- COPIES TO: 4.; ~ ITEM NO. G: Audit/97-981AGBDCHG.doc: " The Building Management Department (1050), contract services line item was approximately $10,018" higher than budgeted, due to an expenditure for the repair of the police sally port, which was budgeted in Fiscal Year 1995~96 but not completed untilI996~97. TRANSPORT A nON: $30.680 The expenditures in the Street Landscape Maintenance Department (3050), were approximately $30,680 higher than budgeted, which is attributable to DSRSD water meter reading errors, which carried over from the previous Fiscal Year, causing an increase in water charges. . HEALTH AND WELFARE: $1.596 The General Fund expenses in the Waste Management Department (5020) were approximately $1,596 'higher than budgeted due to expenditures incurred for providing mailed notices to property owners in accordance with Proposition 218, which was approved by the voters in November 1996. CULTURE AND LEISURE SERVICES: $6.243 The Heritage Center Department (8012) expenditures, were approximately $2,331 higher than budgeted. Several factors contributed to the overrun including: 1) Higher than anticipated repair costs for drains and electrical outlets; 2) Costs associated with moving furniture during flooring replacement; and 3) An accounting entry required by the City Auditors, to reflect a portion of the accrued vacation time of the Recreation Supervisor to this department. Park Maintenance (8020) had an over run of $3,571 in the water utility line item, due to DSRSD meter errors as discussed previously under transportation. The Community Cable Television expenditures (8030) were approximately $341 greater than budget due to startup costs associated with televising City Council meetings, as previously described in the Budget. COMMUNITY DEVELOPMENT: $120.083 The Engineering Department had an overrun in expenditures budgeted in the General Fund. This was primarily caused by the following factors: 1) Several C1P Projects funded by special grant funds were delayed, requiring Staff time which was originally budgeted as project cost to be expended in the General Fund; 2) The actual Engineering Staff time used on certain completed Capital Projects was less than anticipated in the original Budget. This results in the Staff time being accounted for in the Engineering Department instead of being allocated as part of the project cost; 3) Engineering Staff time expended on the NPDES Program was less than originally budgeted. The NPDES program is funded by special revenues and to the extent that Staff time was not expended on these programs, means that the expense is absorbed by the General Fund; 4) Due to Private Development workloads more General Engineering activities were undertaken by contract personnel; and 5) More special Traffic Studies were undertaken than were originally anticipated in the original budget. The additional appropriation required is $120,083. . Capital Improvement Projects: $1.428 The Network System Upgrade Project (9315) was approximately $793 greater than budget due to the fact that the City did not receive its fixed asset software, originally budgeted to occur in Fiscal Year 1995/96, until Fiscal Year 1996/97. The Civic Center Building Exterior Wall Sealing Project (9392) was approximately $635 greater than budget due to additional contract maintenance expense needed to complete the project. SUMMARY OF GENERAl. FUND CHANGES The total additional appropriations in the General Fund for all activities is $217,586. Even with these additional expenditures the budget will be balanced and General Fund expenditures will exceed General Fund expenses. The precise amount of the difference will be presented in the Annual Financial Report after the Auditors have completed their work. . - J.- .t:.-:-.-..':'.'..,... :.-. ; " ", . SPECIAL REVENUE FIJNDS The following sections summarize Budget Changes required in various Special Revenue Funds. The City financial records currently account for revenues and expenditures in over 20 different Special Revenue Funds. These funds are used when there are special restrictions on the expenditure of the funds and accounting for them separately provides a clear record for the auditors and City reporting purposes. ,. VEmCLE ABATEMENT FUND (201) This fund is utilized for Police related expenses associated with the abatement of Abandoned Vehicles. The amount of Contract Police Personnel time expended on this activity exceeded the original budget by $787. Sufficient revenues were received in Fiscal Year 1996/97 to offset this overrun. ~T ATE GAS TAX FUND (206) . The Serra Court Street Project (9663) was approximately $47 greater than budget due to additional staff time necessary to complete the project. FEMA FUND (12) The City applied for grant monies in Fiscal Year 1996/97 related to storm namage which occurred in early 1997. There was no prior appropriation for these expenditures in the Disaster Fund. A total of $28,927 was expended on the following activities: "Street Maintenance (3020) $5,595; Cemetery (8013) $37; Park Maintenance (8020) $7,154: and Dougherty Hills Slope Repair (9405) .$16,141. It is expected to be offset by FEMA revenue of approximately $28,927. Likewise, the Revenue was not previously budgeted. . ~ 300 STATE TRANSPORTATIOl'TFUND (220) The City received SB 300 revenues which were more than the .amount estimated in the adopted Budget. The additional funds were applied towards two street projects included in itsSB300 application to the State, the Dublin Boulevard Improvement Project (9696) for $9,199 and the Annual Street Overlay Program Project (9658) for ,$4,011. The total additional appropriations in this Fund for all activities is $13,210. ~AP1T AL lMPROVEMENT FUND ~OO) The Public Facilities Fees Study Project (9450) was approximately $4,323 greater than budget. This was caused by completion of portions of the Study in FY 1996/97, which were orig;n811y anticipated to be completed in FY 1995/96; and additional work was necessary associated with drafting Administrative Guidelines. In future years expenditures will be accounted for in Fund #- 310 - Public Facilities Fee Fund. The Dublin Boulevard Improvements :fivm Silvergate Drive to Hansen Drive Project (9601) was approximately $4,648 over budget due to preliminary engineering costs incurred for the project, which was not originally budgeted to begin until Fiscal Year,1997-98. . The New Street Parallel and South of Dublin Boulevard Project (9687) was approximately $67 greater than budget due to some initial engineering costs incurred during the year which were not anticipated in the original budget for Fiscal Year 1996/97. The total additional appropriations in this Fund for all activities 1 projects is $ 9,038. -ES- " STREET LIGHTING ASSESSMENT DISTRICT FUND (710) The City replaced two street lights on Dublin Boulevard as part of the project involving the. undergrounding of utilities (Project No. 9427). This project was not originally anticipated to occur in the original Capital Improvement Budget for Fiscal Year 1996/97. The total additional appropriations in this fund for all activities is $7,222. STAGECOACH LANDSCAPE ASSESSMENT DISTRICT FUND (711) Street Landscape Maintenance Expenditures (3050) were approximately $13,868 higher than budgeted, which is attributable to water meter reading errors previously mentioned. The total additional appropriations in this Fund for all activities is $13,868. DOUGHERTY ROAD LANDSCAPE ASSESSMENT DISTRIct FUND (713) The Street Landscape Maintenance Expenditures (3050) in this fund, were approximately $11,201 higher than budgeted, which is attributable to water meter reaiHng errors previously mentioned. The total additional appropriations in this Fund for all activities is $11,201. CONCLUSION Attached are Budget Change forms which will allow for amendments to the budget consistent with this report. Staff recommends that the City Council receive and file this report and authorize the Mayor to execute thc? Budget Changes. This information will be reflected in the Final Comprehensive Annual Financial Report, which will be prepared by the Auditors over the next 60 days. . . -'1- CITY OF DUBLIN FY 1996/97 YEAR END BUDGETCHANGES-GENERALFUND CHANGE FORM # . New Appropriations (City Council Approval Required): X From Unappropriated Reserves m@HJEelU$$lfBOOGE.1i.ljtlO_WMW@fw'/wmat.iNID\WKfWjtnN~I.mG.{kecolttd:W1NI\MlIi?\lMWMol.W:e;: . ---:...,." :.,- ......... .. -.. .....-........." ................,'...,...., ....-:-,...,...., :'.,...;....:. :-;.:......',:0,..:-:.:-;.,...,....,'........... ..._................,..-.;..:-:.:.:.:-;-;.;..,...... ......-.. ,.., ----....'" ..-.----........ P' ...........,....,..,--.----..-;'......" .-...-_.........,'....... ......,..."..'..... ....-.......-.-.-.......,.,.,.,.,.,,' Name; Name:General Fund ~LEGAL SVCS; Professional 20,365 Services Account #: Account #:00 I-I 030-729-000 Name; Name; General Fund -LEGAL SVCS; 22,205 Professional Services - Litigation Account #: Account #:00 I-I 030-729-00 1 Name: Name: General Fund -LEGAL SVCS: 4,968 Professional Services - Reimburseable AccoWlt#: Account #:00 I-I 030-729~003 Name: Name: General Fund -BUllDING MGT - 10,018 Contract Services General AccoWlt #: Account #:00 I-I 050-740-000 Name; Name; General Fund -STREET LANDSCAPE 30,680 MAINT ~ Water and Sewer Account #: Account #:001-3050-725-010 Name: Name: General FWld . WASTE MANAGEMENT 1,596 - Postage Account #: Account #;001-5020-711-00 Name; Name: General Fund -HERITAGE CENTER 2,331 Contract Services Account #: Account #;001-8012-740-000 Name: Name: General Fund -PARK MAINTENANCE - 3,571 Water & Sewer - Account #; Account #;001-8020-725-010 Name: Name: General Fund - COMMUNITY TV- 341 Contract Services AccoWlt #: Account #:001-8030-740-000 Name; Name: General Fund -ENGINEERING - Salaries 54,491 - Full-time Account #: Account #:001-9030-701-001 Name: Name: General Fund - General Fund. 58,535 ENGINEERING - Contract Svcs- Gen Eng AccoWlt #: Account #:001-9030-740-070 Name: Name; General FWld - General Fund - 7,057 ENGINEERING - Contract Svcs - Traffic Eng Account #: Account #:001-9030-740-071 Name: Name: General FWld - CIP - Networ.k System 793 Upgrade - Mach & Equipment Account #; Account #:001-9315-750-072 Name: Name: General Fund. ClP - Civic Center Wall 635 Sealing - Impvts Not Bldgs. AccoWlt #: Account #:001-9392-750-050 . BUDGET CHANGE APPROVED 9/16/97 PAGE 1 of 3 CITY OF DUBLIN FY 1996/97 YEAR END BUDGET CHANGES - SPECIAL REVENUE FUNDS CHANGE FORM # . New Appropriations (City Council Approval Required): X From Unappropriated Reserves X From New Revenues -(Funds 212 and 220) mHi.E~~~;re1M.J1tHdn5mw'mJ{%ye~~CbQnMIWt%qW%fglig1tfm1UNlt:' "... .. ___u________............ -. .-..-.,..,.."...,."..,. ...,',.._..._.__.._~.._-~~_._._...^- ...." ----...---....---------..........-.,...... ,...,..................,.......,.,....... ".... .....,..... "........... ---... .... ...-.......-..""....,-,......... .. . --- .."" .....-....--...... Name: Name: Vehicle Abatement Fund - POLICE. 787 Contract Services - Personnel Account #: - Account #:201-2010-740-001 Name: Name:GAS TAX. CIP - Serra Ct Subdrain - 47 Salaries Full Time Account #: Account #:206-9663-701-001 Name: Name:REVENUE - Federal Disaster Assistance 28,927 Account #: Account #:212-1000-559-004 Name: Name: FEMA Fund: Street Maint Activity - 5,595 Contract Services Storm Patrol Account #: Account #:212-3020-740-022 Name: Name: FEMA Fund: Cemetery - Contract 37 Services - Gen Account #: Account #:212-8013-740-000 Name: Name: FEMA Fund: Parks Maintenance - 7,154 Contract Services General Account #: Account #:212-8020-740-000 - Name: Name: FEMA Fund: CIP - Dougherty Park Slope 16,141 Repair - Contract Services General Account #: Account #:212-9405-740-000 Name:REVENUE -Intergovernmental Rev. 13 ,210 State Grant (SB 300) Account #:220-1000-555-016 Name: Name: SB 300 Fund: CIP Dublin Blvd Widening 4,011 Project- Impvts Not Bldgs Account #: Account #:220-9696-750-050 Name: Name: SB 300 Fund: CIP - Annual Overlay 9,199 Project - Impvts Not Bldgs Account #: Account #:220-9658-750-050 Name: Name: Capital Projects Fund - Public Facility Fee 4.3, Study Project - Contract Services General Account #: Account #:300-9450-740-000 BUDGET CHANGE APPROVED 9/16/97 PAGE 2 of 3 ,\....-.. .... . . . CITY OF DUBLIN FY 1996/97 YEAR END BUDGET CHANGES - SPECIAL REVENUE FUNDS (Continued) CHANGE FORM # New Appropriations (City Council Approval Required): X From Unappropriated Reserves Budget Transfers: From Budgeted Contingent Reserve (1080-799.000) Within Same Department Activity Between Departments (City Council Approval Required) From New Revenues _~_INiU!Q_t____il.QtRlfjrI:mf:::frm:mmdAl"QUNJfiI -, ..,..,............---.--..... ...----.-.,.. ......... -------..-.-.............-.....---.--....,.......,....,...-"--- ... ...,.-....-_.__._.., ...... .._v_-__-.. .. ..p-._-.. . ......... .........--..... ......---. .. .......--.---..........-...---_..........'.,._-------.-.,....... ---_.".."....-...-." ... _.-....""...-- Name: Name: CAPITAL PROJECT FUND: CIP 4,648 Dublin! Silvergate to Hansen Contract Services Account #: . Engineering Design Account #:300-9601-740..078 Name: Name: CAPITAL PROJECT FUND: CIP 67 Pamllel Rd slo Dublin Blvd - Printing / Binding Account #: Account #:300-9687-716-000 Name: Name: ST LIGlIT ASSMT FUND - 7,222 Undergrounding Project ~ Impvts Not Account #: Buildings Account #:710..9427-750-050 Name: Name: Stagecoach Rd Assmt District Fund. 13,868 Landscape Maint ~ Water and Sewer Account #: Account #:711-3050-725-010 Name: Name: Dougherty Rd Assmt District - 11,201 Landscape Maint - Water and Sewer Account#: Account#: 713-3050-725-010 City Manager: Date: Signature REASON FOR BUDGET CHANGE ENTRY: Per the attached Staff Report Presented September 16, 1997 - Year End Budget Adjustments ,.. ::: :::::::: ::;;:=;:::;: .::::::::::::: :;~;::::::::;::::::: .~.:<.:.:.;.:.; . .............: -:'.';:. :::::::::':.: :;; .;;:.- .-...... .,. ;':'~':':': -;-;-;.: -:.:.:.:.:.:.: ': ~~~/):f(~~~~((} . .:,','.',;.'."... .:.:.:.:':';.:':.:.:':.:....... -;-; .:-:-:-:.;.:.;.:.:,:,:.:. :':';, : ~: ~: :::: }~:::;:~:::::~:~:~:~:~;~:~, .:::: :::::: :;::::~:::,:,:,:.;;:: ':::::::;::::::::l:l::::,::::::::.::~::lppIMI:!i!l:l~!i,:lgR:lm::llpy~:Qlli.....,...1.?~t~.:.:........911:QI97.....:.:..:............:.. Mayor: Date: Signature Posted By: Date: Signature PAGE 3 of 3 BUDGET CHANGE APPROVED 9/16/97