The URL can be used to link to this page

Home My WebLink About4.05 Financial Report 07-31-1991 CITY OF DUBLIN AGENDA STATEMENT MEETING DATE: August 26 , 1991 SUBJECT :Financial reports for July 31 , 1991 Prepared by Phillip S. Molina EXHIBITS ATTACHED :Balance Sheets and Income Statements RECOMMENDATION :Accept and file the financial reports FINANCIAL STATEMENT: (See reports) DESCRIPTION:This is the first monthly financial report for Dublin for the 1991-92 fiscal year. It reflects the new year's budget amounts plus the receipts and disbursements that occurred in July. Inclusive of recent adjustments the 91-92 budgeted appropriations for all funds expenditures totals $24 ,176 ,957 , of which $7,549,798 (31%) is for capital improvements. The pie charts on the following page help to place the operating and CIP (capital improvement projects) budgets into perspective. Within the General Fund alone the activities budgeted can also be compared to other parts of the General Fund budget by means of a pie chart. The chart below shows the percentage of the budget applied to each activity. The CIP budget accounts for 13% of the General Fund budget. Dubfln 's General Fund Budget percentage funded Public Satety 2. Transportation Health & Welfare Capital Improvements General Governmenommunity Developmnt Culture Leisure ------------------------------------------------ COPIES TO: ITEM NO. 4-0-f FILE EXpEND§TURE BUDD BY FUNDS General Fund ISF Fund Enterprise Fund % .. CIP Fund 20% Special Assessments Special Revenues ✓T �U V D rURE �' LJC�GET OPERATIONS VS CIP PROJECTS CIP 31% \ 1 6.9:�'c Operations CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF JULY 1991 Prepared by The Finance Department i'. CITY OF DUBLIN PAGE 1 BGL102 16.43.32 8/12/91 BALANCE SHEET FOR THE PERIOD 7/91 THROUGH 7/91 GENERAL SPECIAL SPECIAL CAPITAL REVENUE REVENUE ASSESSMENT IMPROVEMENT FUNDS FUNDS FUNDS FUNDS ASSETS CASH 78846.44- 62320.39- 985194.77 91420.40- CASH WITH FISCAL AGENT UNAMORTIZED BOND DISCOUNT 1250.00 INVESTMENTS AT COST 16313999.00 RECEIVABLES:TAXES 164820.10- ACCOUNTS (NET) 242806.92- 497800.15- INTEREST 199249.44- ASSESSMENTS 270572.83 RENTS NOTES DUE FROM OTHERS 283673.53 INVENTORY AT COST PREPAID ITEMS 4558.31 FIXED ASSETS AMOUNTS TO BE PROVIDED TOTAL ASSETS 15917757.94 560120.54- 1255767.60 91420.40- LIAB, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT 318348.84- DEPOSITS OTHERS 132484.53- 3125.00- PAYABLES:A000UNTS 431031.36 80942.19 22160.46 925.00 INTEREST PAYROLL 67210.30 DUE TO OTHERS 22794.92- 273513.53- 1500.00- DEBT INSTRUMENTS PAYABLE 605000.00- TOTAL LIABILTIES 24613.37 192571.34- 587464.54- 925.00 FUND BALANCES 15942371.31- 752691.88 668303.06- 90495.40 TOTAL FUND EQUITY 15942371.31- 752691.88 668303.06- 90495.40 TOTAL LIAB,FND BAL, RETD EARNS 15917757.94- 560120.54 1255767.60- 91420.40 BGL102 CITY OF DUBLIN PAGE 1 8/12/91 BALANCE SHEET 16.45.26 FOR THE PERIOD 7/91 THROUGH 7/91 INTERNAL ENTERPRISE FIXED ASSETS SERVICE FUNDS GROUP OF FUND ACCOUNTS ASSETS CASH 266850.67 571182.30- CASH WITH FISCAL AGENT 1714537.60 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) 768.68- INTEREST 44632.03 ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 8616.00 1724.03 FIXED ASSETS 190856.57 22364521.57 379709.98 AMOUNTS TO BE PROVIDED TOTAL ASSETS 465554.56 23554232.93 379709.98 LIAB, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABLES:A000UNTS 106310.00- INTEREST PAYROLL DUE TO OTHERS DEBT INSTRUMENTS PAYABLE 17320767.00- TOTAL LIABILITIES 17427077.00- FUND BALANCE 371276.56- 1024032.93- CONTRIBUTIONS 94278.00- 5103123.00- INVESTMENTS IN FIXED ASSETS 379709.98- RETAINED EARNINGS TOTAL FUND EQUITY 465554.56- 6127155.93- 379709.98- TOTAL LIAB,FND BAL, RETD EARNS 465554.56- 23554232.93- 379709.98- 1 BGL104 THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 8/12/91 'ENUES VERSUS EXPENDITURE 16.05.11 FOR THE PERIOD 7/91 THROUGH 7/91 GENERAL REVENUE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* PROPERTY TAXES 4034100.00- .00 4034100.00- SALES TAX 6300000.00- 171393.08- 2.7 6128606.92- REAL PROPERTY TRANSFERS 76000.00- 8871.47- 11.7 67128.53- TRANSIENT OCCUPANCY TAX 100000.00- 23284.00- 23.3 76716.00- FRANCHISE TAXES 434500.00- 6283.83- 1.4 428216.17- LICENSES & PERMITS 474700.00- 12907.59- 2.7 461792.41- FINES & FORFEITURES 19500.00- 1039.38- 5.3 18460.62- USES OF MONEY AND PROPERTY 1091100.00- 30064.89- 2.8 1061035.11- INTERNGOVERNMENTAL FROM STATE 939366.00- 80082.22- 8.5 859283.78- CHARGES FOR SERVICES 1209905.00- 38159.86- 3.2 1171745.14- OTHER SOURCES OF REVENUE 54600.00- 7966.69- 14.6 46633.31- TOTAL REVENUE 14733771.00- 380053.01- 2.6 14353717.99- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 392940.00 121600.00 30.9 271340.00 CITY COUNCIL 1010 160669.00 4263.44 2.7 156405.56 CITY MANAGER 1020 506645.00 21310.01 4.2 485334.99 CITY ATTORNEY 1030 128250.00 .00 128250.00 FINANCE DEPARTMENT 1040 247049.00 10526.90 4.3 236522.10 DATA PROCESSING (FIN) 1045 35500.00 .00 35500.00 BUILDING MANAGEMENT 1050 2083890.00 2505.56 .1 2081384.44 INSURANCE COST CENTER 1060 166600.00 110862.00 66.5 55738.00 ELECTIONS COST CENTER 1070 .00 .00 .00 ACTIVITY TOTAL 3721543.00 271067.91 7.3 3450475.09 PUBLIC SAFETY: POLICE 2010 2794073.00 1346.07 2792726.93 CROSSING GUARDS COST 2020 33120.00 .00 33120.00 ANIMAL CONTROL 2030 56000.00 .00 56000.00 TRAFFIC SIGNALS 2040 72550.00 .00 72550.00 DISASTER PREAPREDNESS 2050 42085.00 .00 42085.00 FIRE SERVICES JPA 2060 2578993.00 .00 2578993.00 ACTIVITY TOTAL 5576821.00 1346.07 5575474.93 TRANSPORTATION: PUBLIC WORKS 3010 282015.00 8821.41 3.1 273193.59 STREET MAINTENANCE 3020 328100.00 .00 328100.00 STREET SWEEPING 3030 62000.00 .00 62000.00 STREET TREE MAINTENANCE 3040 66500.00 .00 66500.00 STREET LANDSCAPE MAINT. 3050 208850.00 .00 208850.00 PARATRANSIT SERVICES 3060 1500.00 .00 1500.00 ACTIVITY TOTAL 948965.00 8821.41 .9 940143.59 HEALTH & WELFARE: VECTOR CONTROL 5010 28296.00 .00 28296.00 WASTE MANAGEMENT 5020 33255.00 .00 33255.00 ACTIVITY TOTAL 61551.00 .00 61551.00 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 156007.00 .00 156007.00 CULTURAL ACTIVITIES 8011 44140.00 8000.00 18.1 36140.00 L GL104 THE CITY OF DUBLIN STATEMENT SHOWING PAGE 2 8/12/91 "NUES VERSUS EXPENDITURE 16.05.11 FOR THE PERIOD 7/91 THROUGH 7/91 GENERAL REVENUE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE PARK MAINTENANCE 8020 545270.00 .00 545270.00 COMMUNITY CABLE TV 8030 49000.00 .00 49000.00 RECREATION ADMIN. 8040 171625.00 8876.76 5.2 162748.24 PLAYGROUNDS 8045 66924.00 5401.14 8.1 61522.86 SHANNON CENTER 8050 105377.00 3656.13 3.5 101720.87 PRESCHOOL 8055 32057.00 715.44 2.2 31341.56 TEENS PROGRAM 8060 47595.00 2273.64 4.8 45321.36 FIELD SCHEDULING 8065 133395.00 5380.25 4.0 128014.75 YOUTH SPORTS 8066 31739.00 203.23 .6 31535.77 SPECIAL EVENTS 8070 27791.00 708.56 2.5 27082.44 SENIOR CENTER 8080 103970.00 3479.95 3.3 100490.05 RECREATION INSTRUCTION 8090 76921.00 3183.17 4.1 73737.83 AQUATICS 8100 192225.00 13654.21 7.1 178570.79 ACTIVITY TOTAL 1784036.00 55532.48 3.1 1728503.52 COMMUNITY DEVELOPMENT: PLANNING 9010 1050075.00 27023.75 2.6 1023051.25 BUILDING SAFETY 9020 326796.00 3317.64 1.0 323478.36 ENGINEERING 9030 429791.00 8773.73 2.0 421017.27 ECONOMIC DEVELOPMENT 9040 57250.00 441.81 .8 56808.19 ACTIVITY TOTAL 1863912.00 39556.93 2.1 1824355.07 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 93NN 88850.00 42.79 88807.21 COMMUNITY IMPROVEMENTS 94NN 66300.00 .00 66300.00 PARKS 95NN 209189.00 419.60 .2 208769.40 STREET CONSTRC/IMPROVMT 96NN 266458.00 1090.96 .4 265367.04 ACTIVITY TOTAL 630797.00 1553.35 .2 629243.65 T 0 T A L EXPENDITURES 14587625.00 377878.15 2.6 14209746.85 EXCESS -REVENUE>EXPENDITURES 146146.00- 2174.86- 1.5 143971.14- EXCESS <REVENUE> EXPENDITURE 146146.00- 2174.86- 1.5 143971.14- .1 BGL104 THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 8/12/91 'ENUES VERSUS EXPENDITURE 16.08.30 FOR THE PERIOD 7/91 THROUGH 7/91 SPECIAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* SALES TAX 114000.00- 8631.39- 7.6 105368.61- FINES & FORFEITURES 15250.00- .00 15250.00- USES OF MONEY AND PROPERTY 19360.00- .00 19360.00- INTERNGOVERNMENTAL FROM STATE 797071.00- 47940.83- 6.0 749130.17- INTERGOVERNMENTAL FROM FEDERAL 958558.00- .00 958558.00- CHARGES FOR SERVICES 132065.00- .00 132065.00- OTHER SOURCES OF REVENUE 1037300.00- .00 1037300.00- TOTAL REVENUE 3073604.00- 56572.22- 1.8 3017031.78- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 3142.00 .00 3142.00 ACTIVITY TOTAL 3142.00 .00 3142.00 PUBLIC SAFETY: POLICE 13295.00 .00 13295.00 CROSSING GUARDS COST .00 .00 .00 TRAFFIC SIGNALS 15250.00 .00 15250.00 ACTIVITY TOTAL 28545.00 .00 28545.00 TRANSPORTATION: STREET MAINTENANCE 151300.00 .00 151300.00 ACTIVITY TOTAL 151300.00 .00 151300.00 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 132365.00 .00 132365.00 ACTIVITY TOTAL 132365.00 .00 132365.00 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 35024.00 .00 35024.00 PARKS 412475.00 .00 412475.00 STREET CONSTRUCTION/IMPROVMT 4192510.00 .00 4192510.00 ACTIVITY TOTAL 4640009.00 .00 4640009.00 T O T A L EXPENDITURES 4955361.00 .00 4955361.00 EXCESS <REVENUE>EXPENDITURE 1881757.00 56572.22- 3.0- 1938329.22 EXCESS <REVENUE> EXPENDITURE 1881757.00. 56572.22- 3.0- 1938329.22 L BGL104 THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 8/12/91 -NOES VERSUS EXPENDITURE 16.13.36 FOR THE PERIOD 7/91 THROUGH 7/91 SPECIAL ASSESSMENT FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* SPECIAL BENEFITS ASSESSMENTS 391430.00- 6366.32- 1.6 385063.68- USES OF MONEY AND PROPERTY 17400.00- .00 17400.00- OTHER SOURCES OF REVENUE 7000.00- .00 7000.00- TOTAL REVENUE 415830.00- 6366.32- 1.5 409463.68- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 103813.00 80575.00 77.6 23238.00 ACTIVITY TOTAL 103813.00 80575.00 77.6 23238.00 PUBLIC SAFETY: TRFC SIGS/STREET LIGHTING 173550.00 750.00 .4 172800.00 ACTIVITY TOTAL 173550.00 750.00 .4 172800.00 TRANSPORTATION: STREET TREE MAINTENANCE 13100.00 .00 13100.00 STREET LANDSCAPE MAINTENANCE 100880.00 .00 100880.00 ACTIVITY TOTAL 113980.00 .00 113980.00 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 11000.00 .00 11000.00 ACTIVITY TOTAL 11000.00 .00 11000.00 CAPITAL IMPROVEMENT PROJECTS: STREET CONSTRUCTION/IMPROVMT 1534400.00 .00 1534400.00 ACTIVITY TOTAL 1534400.00 .00 1534400.00 T 0 T A L EXPENDITURES 1936743.00 81325.00 4.2 1855418.00 EXCESS<REVENUE>EXPENDITURE 1520913.00 74958.68 4.9 1445954.32 EXCESS -REVENUE> EXPENDITURE 1520913.00 74958.68 4.9 1445954.32 THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 BGL104 16.40.10 8/12/91 "NUES VERSUS EXPENDITURE FOR THE PERIOD 7/91 THROUGH 7/91 CAPITAL IMPROVEMENT FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USES OF MONEY AND PROPERTY 3200.00- .00 3200.00- OTHER SOURCES OF REVENUE 649442.00- .00 649442.00- TOTAL REVENUE 652642.00- .00 652642.00- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS .00 .00 .00 PARKS 49592.00 .00 49592.00 STREET CONSTRUCTION/IMPROVMT 695000.00 .00 695000.00 ACTIVITY TOTAL 744592.00 .00 744592.00 T O T A L EXPENDITURES 744592.00 .00 744592.00 EXCESS<REVENUE>EXPENDITURE 91950.00 .00 91950.00 EXCESS <REVENUE> EXPENDITURE 91950.00 .00 91950.00 i' . . .......... THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 BGL104 16.36.43 8112191 'NUES VERSUS EXPENDITURE FOR THE PERIOD 7/91 THROUGH 7/91 ENTERPRISE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USES OF MONEY AND PROPERTY 1862699.00- 00 1862699.00- TOTAL REVENUE 1862699.00- .00 1862699.00- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 1720770.00 560888.52 32.6 1159881.48 CITY MANAGER 19465.00 560.11 2.9 18904.89 FINANCE DEPARTMENT 10151.00 .00 10151.00 ACTIVITY TOTAL 1750386.00 561448.63 32.1 1188937.37 PUBLIC SAFETY: DISASTER PREAPREDNESS 10900.00 .00 10900.00 ACTIVITY TOTAL 10900.00 .00 10900.00 TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION 13080.00 560.11 4.3 12519.89 SENIOR CENTER 500.00 .00 500.00 ACTIVITY TOTAL 13580.00 560.11 4.1 13019.89 COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T O T A L EXPENDITURES 1774866.00 562008.74 31.7 1212857.26 EXCESS<REVENUE>EXPENDITURES 87833.00- 562008.74 639.9- 649841.74- EXCESS <REVENUE> EXPENDITURE 87833.00- 562008.74 639.9- 649841.74- t THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 BGL104 16.24.24 8/12/91 'IENUES VERSUS EXPENDITURE FOR THE PERIOD 7/91 THROUGH 7/91 INTERNAL SERVICE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ********REVENUES******* USES OF MONEY AND PROPERTY 15000.00- .00 15000.00- CHARGES FOR SERVICES 148354.00- 3693.00- 2.5 144661.00- TOTAL REVENUE 163354.00- 3693.00- 2.3 159661.00- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 161069.00 167.42 .1 160901.58 ACTIVITY TOTAL 161069.00 167.42 .1 160901.58 PUBLIC SAFETY: POLICE 16700.00 .00 16700.00 ACTIVITY TOTAL 16700.00 .00 16700.00 TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T 0 T A L EXPENDITURES 177769.00 167.42 .1 177601.58 EXCESS<REVENUE,-EXPENDITURE 14415.00 3525.58- 24.5- 17940.58 EXCESS <REVENUE> EXPENDITURE 14415.00 3525.58- 24.5- 17940.58 t.