The URL can be used to link to this page

Home My WebLink About4.08 BudgetAdjAnnualFinRpt ., . . CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: September 27, 1993 SUBJECT: Fiscal Year 1992/93 Year End Budget Adjustments Required To Complete Annual Financial Report ~ (Prepared by: Paul S. Rankin, Assistant City Mgr) EXHIBITS ATTACHED: 1.~ Analysis Of General Fund Budget Transfers From )Contingent Reserve 2. ~~ark & community Improvement Capital Project Budget Adjustments Impacted By New Revenue 3.~Budget Transfers Between Budgeted Activities For National Pollution Discharge Elimination / System (NPDES) 4. Appropriations For Carry OVer of Prior Year /caPital Projects Completed By Year End 5. Analysis of Budget Adjustments Affecting /operating Expenses In Assessment Districts. 6. Analysis of Budget Adjustments to Fund 601(DII) 7./Analysis of Year End Budget Adjustments For _ , ~ Dublin Boulevard Extension Project RECOMMENDATION:~LfF ~uthorize t~e Mayor to execute the Budget qhange .. ~ Forms and dlrect Staff to make the approprlate adjustments to the city's Financial Records.. FINANCIAL STATEMENT: See Report. Although Budget adjustments are required between some accounts, the total expenditures for Fiscal Year 1992/93 are below the total Budget appropriations. DESCRIPTION: In the past, Staff has held all prior year budget adjustments until the City Council receives the annual audit. The Final Financial Report for the period ending June 30, 1993 will be presented once the auditors have made all adjusting entries. Staff is requesting ci ty Council authorization to make certain preliminary adjustments at this time. CITY POLICY REGARDING AUTHORIZATION TO MAKE BUDGET ADJUSTMENTS CUrrent City policies allow the City Manager to make budget adjustments between line items which are within the same Activity. The City Council must approve appropriations between different activities (i.e. between Street Maintenance and Engineering). PROPOSED ADJUSTMENTS Many of the adjustments being requested were anticipated in the information presented in the 1993 / 1994 City Budget. For example, Animal Control Expenses were anticipated to exceed the 1992 / 1993 Budget because of a delay by the County in billing Fiscal Year 1991 / 1992 expenses. Staff now has the billing information required to calculate the amount of the addi tional appropriation required. On Capital Projects the adjustment is typically required due to the carry over of a project, which was anticipated to be complete in June of 1992, when the Budget was prepared and adopted. , Each of the attached Exhibits describes those adjustments which are necessary at this time. Staff has grouped the various changes into groups based upon the proposed method of correcting the budget. For example, Exhibit 1 provides for a transfer from the budgeted contingent Reserve to cover several expense overruns. Exhibit 2 recognizes projects where the city has, or will receive new revenues not previously shown in the budget. Exhibit 3, accounts for NPDES eligible expenses. Exhibi t 4, addresses capi tal Projects which were anticipated to be complete in Fiscal Year 1991/92. Staff recommends that the city Council approve the additional appropriations and Budget transfers between activities and authorize the Mayor to execute the form attached to each of the Exhibits. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ITEM NO. 4.8 COPIES TO: Cory Biggs MAZE & ASSOCIATES CITY CLERK -7 ...., n I- "., .r FILE ..:) ... ./ '...~,:/ l.>' \~ \-,..~/ e e YEAR END BUDGET ADJUSTMENTS FISCAL YEAR 1992-93 GENERAL FUND BUDGET TRANSFERS FROM CONTINGENT RESERVE 1. CITY COUNCIL (1010) - GENERAL FUND SUPPORTED ACTIVITIES 1992/93 Budqet Actual for 6/30/93 Amount of Budqet Transfer $106,409 $108,302 $1,893 Description: This cost overrun is primarily due to changes which occurred in the make-up of the City Council, following the November 1992 election. Effective with the election, the voters selected a directly elected Mayor. This position receives an additional $100 per month which was not included in the original budget. Also, the change on the City Council resulted in increased benefit costs due to a difference in coverage selected between the predecessor and the new elected Councilmember. TRANSFER FROM: 1992/93 citywide contingent Reserve (108-799.000) 2. INSURANCE (1060) 1992/93 Budget Actual for 6/30/93 $128,324 38.697 $167,021 Amount of Budqet Transfer Premiums Claims $128,532 20.000 $148,532 $ 18,489 Description: The cost overrun with claims expense is typically a contingency item, since claims cannot be estimated in advance. Defense costs which are paid for part of the claims expense can fluctuate depending on how the litigation proceeds. TRANSFER FROM: 1992/93 citywide contingent Reserve (1080-799.000) 3. ELECTIONS (1070) 1992/93 Budqet Actual for 6/30/93 $ 24,339 Amount of Budqet Transfer All Line Items $ 19,500 $ 4,839 Description: The original budget for the West Dublin Referendum was predicated on an estimate by the County Registrar of Voters. The City was to pay the actual costs. The actual costs exceeded the original estimate. TRANSFER FROM: 1992/93 citywide contingent Reserve (1080-799.000) p;l..\;!'i?~~. llB~'~ :1 i~ ~ ~'lJHP tJ'\h~! . ~ ~ ~ e e 4 . ANIMAL CONTROL (2030) 1992/93 Budqet Actual for 6/30/93 Amount of Budqet Transfer All Line Items $ 86,535 $119,395 $ 32,860 Description: This budget was exceeded due to a delay in the billing from Alameda County. The amount which will be expensed in Fiscal Year 1992/93 actually represents 6 months of services in Fiscal Year 1991/92 plus 12 months of service for Fiscal Year 1992/93. The actual cost for Fiscal Year services is approximately $83,930, which is less than the approved budget. In Fiscal Year 1991./92 the City recognized budget savings since a full year of services were not paid. TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000) 5. TRAFFIC SIGNALS & STREET LIGHTING (2040) (General Fund) 1992/93 Actual for Budqet 6/30/93 Gas & Electric $48,050 $46,352 Contract Svcs $15,066 $22,707 Total $63,116 $69,059 Amount of Budqet Transfer $ 5,943 Description: In Fiscal Year 1992-93, the City encountered unique one- time expenses associated with Traffic Signal Contract Services. The pedestrian signals which had PCB transformers were changed out as a safety precaution. The cost of this change was higher than originally anticipated. In addition, a private contractor working in the Public Right-Of-Way damaged traffic signal wiring. The cost of the. repairs were recovered from the encroachment permit holder. TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000) 6. VECTOR CONTROL (5010) 1992/93 Budqet Actual for 6/30/93 Amount of Budqet Transfer $ o $ 7,123 $ 7,123 Description: In Fiscal Year 1991/92 the City paid for Vector Control Services from the General Fund. Thereafter, these services have been paid for by the Vector Control Services District. The City did not receive a billing for the 4th Quarter 1991/92 services until after the closing of the 1991-92 financial records; therefore, the City had to record this expense in Fiscal Year 1992/93. TRANSFER FROM: 1992/93 Citywide Contingent Reserve (1080-799.000) . e 7. DHS STADIUM PROJECT (9582) o Actual for 6/30/93 $ 1,125 Amount of Budqet Transfer 1992/93 Budqet $ $ 1,125 Description: This project has been essentially complete for some time, with the exception of certain processing required by the Office of the state Architect. The Budget did not anticipate these processing charges. Additional minor costs may be incurred in Fiscal Year 1993/94, and will be expensed as part pf the General Engineering (9030) Activity. TRANSFER FROM: 1992/93 citywide Contingent Reserve (1080-799.000) a:$adj92-3.psr#17 increase budget account .. ._ ^ .. -''' .\ _ " D .........~\)('.......~.... I~ C.i'l- \..A:>u.,..e.,. ,,('0\3 , Jaccount # 11 00 I - \ 0\ 0 -""To \ - 005 I~ .rnb~ ("o..J\Q,~.. ~\ Cl"",,,,,:>> \account # 12Gbl - I <<'bO - 111' - oo~ I~ ~ le.e..-\- i 01\.0;. - rt~(\-\-;"1- laccount # 13 DOl - lo=tO - "l-ll.:. - 000 I~ "C\~mo.i ~"'--t("o' - ~~e.\\-e..r laccount # 14 00 - o~o - yo - D ,"0 I~ Al\.n\o.\ e..r..-\-C'ol- rle.\cl ~QN\<c.> I account # . 1500 - ~o3o - 1t.to I name -rro..{.~ ~ Co S',\"4>.l> laccount # 16Do\ -.:loyo -':1-'10 - 000 $ 5",<J'i3 l~ Ve..dor tot\..-t't"o\- e.o.....-\-l'o..e.X Se<"-r,c.e..> Jaccount # 1700 \ - 50\0 - ':J-l.\ 0 - 000 $ 1-} ld. ~ I~ "H~ 5-t~\UM l"ro~~c:t - ~C\\.Te.~'~ laccount # $ yj 00) _ 1l'5 'aa. _ "T'"lo _ o"1-,;} $ ~~ Y $ T-a,~'=t-a I~\:)~S S.To...lh\)~ P('o~e.c*'" Col'\.-Tro.d- 5.,c.!>> laccount # lro 00\ - ~CS~QL 1-<10 - 000 $ I'':l''b I name 'D\iS ~+...6.\)to.. l"ro~ec:r - ':I:',....~('o...,~e.~.... laccount # la. col- ~~'B~- TOTAL BUDGET D!IlIli "" :rl'\C.r~~ . CITY OF DUBLIN BUDGET CHANGE FORM CHANGE FORM new appropriation~ budget transfer decrease budget account 1 .. It i. ~ Re.lOe.~"e. ~ c.'.~'1s<>)~o..q, \..ot\.\~~ account # 1 Do \ - lD'bo - ':J.cr'l - 000 $l-~/;t:rd... ~ account # 2 $ ~ account # 3 $ ~ account # 4 $ ~ account # 5 $. ~ account # 6 $ ~ account # 7 $ ~ account # 8 TOTAL BUDGET DlCnnm: tle.e.c-eo...~~ REASONS, JUSTIFICATION, AND ITEMIZED COSTS: e. ...lL- ~ budget change ~ Il\.fo O(\t'd- $ lJ ~ cr 3 $1?')L\~9 $ lfl~~9 ~l,lg>.S' $ ,~s $lV.1d.'t.;l. ,co F~~ec...\ 't~(' \Cf.q,-;)./a. 3 '\~ t..Nd ~~J.~ AJ..~\)b-t('f\eA-~ ~~ <k~e\\beJ ~t\. ~ o.:lt.~\...eJ. Re.~.tH'f,(Y\etJtJ &~ CITY MANAGER : \ \ signature date Apflro\Je~ ~'lr CITY COUNCIL : \ \ signature date e e 1992/93 YEAR END PARK AND COMMUNITY IMPROVEMENT CAPITAL PROJECT BUDGET ADJUSTMENTS IMPACTED BY ADDITIONAL REVENUES 1- DOUGHERTY HILLS PARK (9402) Supplemental 1992/93 Actual for Appropriation Budqet 6/30/93 Required General Fund 001 $ 17,000 $ 16,793 Cap. Proj. Fund 300 0 11.000 $ 11.000 Total $ 17,000 $ 27,793 $ 11,000, Description: This project involved a neighborhood volunteer effort to add landscaping on the Dougherty Hills Park site. subsequent to the adoption of the budget, the City council approved agreements wi th Zone 7 and DSRSD to fund addi tional improvements as part of the project. The total contribution from these agencies is $11,000. An additional appropriation will be required from new revenues, "Contributions From Others." 2. NPDES PILOT PROJECT, SHANNON IMPERVIOUS CONCRETE (9430) 1992/93 Budqet Actual for 6/30/93 Supplemental Appropriation Required Fund 222 NPDES $ o $ 635 $ 635 Description: The City council approved participation in a pilot project. The city received notification of the project approval subsequent to the adoption of the budget. All expenses will be reimbursed by grant funds from Alameda County. a:addrev.psr#17 . EXHIBIT Z e e CITY OF DUBLIN BUDGET CHANGE FORM N~~ 1~~~/'l~ AffcO fr~A\ orJ fR..om N€,w Ke.\Je(\l,)e.> CHANGE FORM L- new appropriationl;>< I budget transfer ~ budget change Lj decrease budget account ~ account it 1 $ ~ account it 2 $ name account it 3 $ ~ account # 4 $ name account it 5 $ name account it 6 $ name account it 7 $ ~ account it 8 $ TOTAL BUDGET INCREASES $ increase budget account ~ \ F \ F. I~ ~D~'t\o..ert~ \\~\\'i;> o..r '- - ; '^'\ ee~ laccount it 11500 - q"'tOQl''- -:r3o - 000 $ al~'tl=J- '1 l~ 'l>o-.)~t't 't~U,:> ra...tl<.. -+ Co"","h"~ ~~~\~ I account it 12 '300- '\i.\O;J.-'"ftto - 0<>0 $ gltl~ I name Fl).,s\lo ~oo - O-T"'e.~ ~e..\j'e.t'I.~e,~/ Cc('\o~'o~<>~> laccount it 13 000- 1000 - S":fo - 00,3.. $ l\ 1000 I~ laccount it /4 $ I name Sh""l\o/\ - ~ \0 -l ~C'\C..t'e..t.e ,"I'O.~ . - €.n~m s.-i-. r'\A- 1- N"~e.,:;> Fo~Dl 0 account it 15 J.~- ~'i~O -1-Lfo - D~T $ b ~5 I~ P"Ni ~ - rn"el"~<Nt.MI'/\ecd-.,J Re,,,e,.t'\.tJe....- Co-.)J(\- laccount # 16 $ b35 I~ laccount # 17 $ I~ I account # 18 $ TOTAL BUDGET DECREASES $ REASONS, JUSTIFICATION, AND ITEMIZED COSTS: f;'Seo1 '\~\ \'\9;AI q::, '\ eo..,n.. e.rJ f\~,. >-t~erl-.s +0 ('e.~ le.a re..~e. ~ e..~t'~\+\)~ i(\c.,e.c..!:>~~ Or\ -r('o~W~ no~ oc-;~\~\cr. tf\.~d.d ~t\. +"'-e. ~\)~. Th~ l~c.('e.()..~ed. r-€.:Je.i\\Je. ~\lL ~~r\~ o'f~-sd ~ lC\e.("e,()...~e.d up€.^~e.. (~.e.e. Atl-~\.....Me..v-J- For 'De.t.......l:-) Reeoc...vM......~d B~: CITY MANAGER \ \ signature date !:\~('()"e.d &~; CITY COUNCIL \ \ signature date TN~O ~ ~I(IOOQ e e 1992/93 YEAR END BUDGET TRANSFER BETWEEN BUDGETED ACTIVITIES FOR NPDES OPERATING ACTIVITIES 1. LEGAL SERVICES (1030) EXPENDITURE RELATED TO NPDES (Fund 222) Fund # 1992/93 Budqet Actual for 6/30/93 Amount of Budget Transfer Fund 222 $ o $ 113 $ 113 Description: In Fiscal 1992/93, the adopted budget anticipated that all Legal Services (Activity 1030) would be expended from the city's General Fund. The city Attorney did expend time on an activity eligible for funding by fees collected for National Pollution Discharge Elimination system fees (Fund 222). TRANSFER FROM: (222-9030-716-000) (NPDES Fund-Engineering- Printing) 2. STREET MAINTENANCE (3020) - CONTRACT DRAINAGE MAINTENANCE NPDES (FUND 222) Drainaqe Maintenance (3020-740-021) 1992/93 Actual for Amount of Fund # Budqet 6/30/93 Budqet Transfer 001-GEN $ 8,400 $ 4,629 $ 0 222-NPDES $ 2,200 $ 6,890 $ 4,690 Total $ 10,600 $ 11,519 $ 4,690 Description: The adopted 1992-93 budget assumed a smaller proportion of the Drainage Maintenance expense would be eligible for funding from NPDES The original budget included an appropriation of $6,800 in NPDES funds (Engineering Printing - 9030-716), which is not anticipated to be used. TRANSFER FROM: (222-9030-716-000) (NPDES Fund-Engineering- Printing) a:92-3npds.psr#17 EXHIBIT :3 e CITY OF DUBLIN BUDGET CHANGE FORM CHANGE FORM new appropriation~ budget transfer decrease budget accoupt name N,?\)t:S F"t030 - t~~t\eer\1-/PC":~"t account # 1"d.~ - ~t)~O -':fIb -000 $ '1, '60"t> name account # 2 $ ~ account # 3 $ name account # 4 $ ~ account # 5 $ ~ account # 6 $ ~ account # 7 $ ~ account # 8 $ TOTAL BUDGET INCREASES $ $ $ REASONS, JUSTIFICATION, AND ITEMIZED COSTS: e "B \3 ~ ~ ~-t l ('oJ\ b ~ eR... l CJ 9 d.-/ <j 3 ..lL- ~ budget change ~ increase budget account I~ "~~<c.~ Fl)Mi - ~ _.~C'o~~f:>~ Ser"\~ laccount # 11a~- I030~'T;;2.~ - 000 $ 03 . I namet>t"'t>~~ t=..~- 5 . (Y\~~ ~..,. ~~"'~ rt\D.4cJ-- laccount # 12 ~ll.- ~O - 1-40 - ~ 1 I name laccount # 13 I~ laccount # 14 I name laccount # 15 I name laccount # 16 I name laccount # 17 I~ laccount # 18 TOTAL BUDGET DECREASES $ Y. b<tO . $ $ $ $ $ T(o..(\~{-e., cO-+ "o\J~~J- o...x>e ro fr~o.:H o'^~ be:t~e..e.f'. d.\tkre.J:- Ofe..rJ:~v;"t ~~ t l"C\.e.A'~.I +0 ().et()\) ~ -{!o ('" ~ ~"t> e S e..'f.f€X\!>e!:J . b e.-to..:..t L~ 0..;11 ~ed .. e~\I\~\~ ('C'\..J-'I~ e,)C.f>erJ\t,,('e~ ~V\ tlu~ ~J we~ t€S& ~ b"J.~eJ, CITY MANAGER \ \ date signature CITY COUNCIL \ \ date signature e e 1992/93 APPROPRIATIONS FOR CARRY OVER CAPITAL IMPROVEMENT PROJECTS COMPLETED BY YEAR END 1. DUBLIN/SILVERGATE IMPROVEMENTS (9601) o Est. for 6/30/93 $ 3,702 Supplemental Appropriation Reauired Fund # 1992/93 Budaet Cap. Proj. #300 $ $ 3,702 Description: This represents a carryover of design costs from the prior year. When the budget was originally prepared, it was assumed that all expenses would be complete in Fiscal Year 1991/92. These costs will be reimbursed in the future by the Hansen and other western Dublin developments at such time as construction begins. This item will be treated as an additional appropriation. Staff has recorded an Unbilled Receivable to reflect future Developer contributions. 2. SAN RAMON ROAD PHASE IV (9659) o Actual for 6/30/93 $ 8,660 Supplemental Appropriation Reauired Fund # 1992/93 Budaet State Gas Tax #206 $ $ 8,660 Description: This project was completed in a prior year. Due to a Department of Labor claim against a subcontractor, the State would not release a reimbursement payment to the City. The matter was resolved in Fiscal Year 1992-93 and final payment was issued to the Contractor. Transfer From: (206-3020-740-202) (Gas Tax FUnd - Street Maintenance Department - Contract Street Repair) a:92-3$cip.psr#17 ~?!iJg!j~~9U 1 t'>!. '? J,t1 ~i:-P ~ ~ . i~'1 ~' J &JJ!i '" ~ 1'1 ../3' ',1:\ ~. ::t ~'" ' ? It) ....... .... ..,. e e CITY OF DUBLIN BUDGET CHANGE FORM CHANGE FORM -1L- new appropriation~ budget transfer ~ budget change 1-1 4 $ name account # 5 $ ~ account # 6 $ name account # 7 $ ~ account # 8 $ TOTAL BUDGET INCREASES $ lincrease,f~e~,~:~grtAf~C'OfQlcd\ot.\ -'b,,'o\"'l\/~il\Jer~e. - ~~"i\. ~ e:I:'f. F...~ ~oo laccount # 11:500 - 9(,0\ ~.,."tc - o,.~ $ ~)-=to~' I name laccount # 12 $ I ITPlIlle" ~\) l)(;r e.T TM \1 ~ Fe. CL- L 1- t # 5o.A R...o..mOf'\ Rd.."?~ 1St" -:I: M fI'O\j'~u...1-::J accoun ~.u; ~ 13a.E>b-'CfbS' - =l~O -050 $ ~lbbO I~ laccount # 14 $ I name laccount # 15 $ I~ laccount # 16 $ I~ laccount # 17 $ I name laccount # 18 J. - $ TOTAL BUDGET DECREASES $ decrease budget account name account # 1 $ ~ account # 2 - - $ n~\J~ -r~~~e.CL . ~unt jfGr~ \~ - Ccl'o't......ei ~. R.e,po...('" 3 d.-O b - ~oaO - 1.J.{o - caD $ ~ J bb 0 name account # REASONS, JUSTIFICATION, AND ITEMIZED COSTS: 19 9 a.1 't ;, o6.l,"" -\ '" eA ", re:~ ~.t Cb-Cl"(; 0"0<" e.'ff,,^,*-s, _ 0" 4~\J -P("O~Q..JSI ~~ -tk bu~ a.~Su~e..d wbuld 6t CDMfle.i"e. I~ ~ fr,or ~~ 'E> W ~. ~e.e o.:tt o...~ d.e..-t-G\./. \ . Ree.oM.",e.~ Btr CITY MANAGER~ \ \ date signature ~ t'('l";)~ ~ CITY COUNCIL : \ \ date signature e It ANALYSIS OF 1992/93 YEAR END BUDGET ADJUSTMENTS AFFECTING OPERATING EXPENSES IN ASSESSMENT DISTRICTS 1. TRAFFIC SIGNALS AND STREET LIGHTING (2040) Fund 710 - street Light Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Additional Appropriation $179,190 $179,806 $ 616 Description: The largest deviation in this activity was in the Gas & Electric line item, which exceeded the budget by approximately 1.9%. An additional appropriation from the street Light Assessment District Reserve is proposed. 2. PUBLIC WORKS ADMINISTRATION (3010) Fund 710 - street Light Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Additional Appropriation $ o $ 506 $ 506 Description: In the past, the City General Fund absorbed the cost of Staff time associated with the district. Given the increased requirements under state law, Staff salary costs associated with the District were expensed from this fund. An additional appropriation from the Street Light Assessment District Reserve is proposed. 3. PUBLIC WORKS ADMINISTRATION (3010) Fund 711 - stagecoach Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Transfer $ o $ 56.00 $ 56.00 Description: See #2 above. Reduce budget appropriation in (9030-701-001), Engineering/ Fulltime Salaries, and increase appropriation in (3010-701-001), Public Works Administration/Full-Time Salaries. EXHIBIT 5' e - 4. STREET TREE MAINTENANCE (3040) Fund 711 - stagecoach Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Transfer $ 2,970 $ 4,307 $ 1,337 Description: Some of the trees were stricken with fire blight. This is a fungus-borne disease which requires labor intensive pruning and sterilizing in order to control the disease. Water Services expenses in this District's Activity were sufficiently lower to absorb this cost overrun. Reduce budget appropriation in (3050-725-010), street Landscape Maintenance/Water & Sewer, and increase appropriation in (3040- 740-000), Street Tree Maintenance/contract Service. 5. PUBLIC WORKS ADMINISTRATION (3010) Fund 713 - Dougherty Road Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Transfer $ o $ 56 $ 56 Description: Same as #2 above. Decrease budget appropriation in Fund 713 (3040-740-000), Street Tree/Contract Services, and increase appropriation in Fund 713 (3010-701-001), Public Works Administration/Full-Time Salaries. 6. ENGINEERING (9030) Fund 713 - Landscape & Lighting Assessment District 1992/93 Budqet Actual As Of 6/30/93 Amount of Transfer $ 1,125 $ 1,285 $ 160 Description: The city received a late billing for Fiscal Year 1991/92 Contract Services. Sufficient monies are available within other activities. Transfer from (3040-740-000) Fund 713 - Street Tree Maintenance Contract Services. e e 7. DUBLIN BLVD. EXTENSION (9690) Fund 715 - Dublin Blvd. Extension Assessment District 1992/93 Budqet Actual As Of 6/30/93 Appropriation Required $ o $ 15 $ 15 Description: Additional bond counsel services were required. Sufficient funds are available from assessment revenues. Authorize a Budget Transfer from Engineering Fund 715 - Contract Assessment District Engineer (9030~740-074) a:97$Assess.psr#17 e CITY OF DUBLDl BUDGET CHANGE FORM CHAIIGE FORI{ new appropriation1----l budget transfer decrease budget ,account ~ account II I", ~o 01\.\ ~ - $ 1 ~ account It $ 2 11~7>':f- ~. account It 3 - - - $ name St~~ A~'b,^*, 1>\50+. _ ~~~",~i uo.4. t=", II 41'. IV'4. s..lo.tle s- , account II ... If - -. 4 'T1l - ~o30- -=to 1 - 00 \ $ '51:. name ~t~Co~ A f,-rtd- 1;>'.,,+ - L.o..~~e-Dt. (t\~~ - ~~noJ S"e. account II '"'\ 51-II - ~SO -1-C-Io - (1)00 :S l~ \ '5" name ~co~ /1SQ,...;l- "t>l~+ - ,": __I ('/$M,..:i-: ~ account i! '"<U'ClI~c.#oIft. ~.u 61-11 - ~SO - "TJS - D\ 0 $ ~~J. ~ account It 7 - - $ name 'bou~\...u~ ~~. A5>&~~...;t D,S.-t. ~nt it Stl'e.L--r -rre.e. Co.,,;t~ se.t'",c.e 8 '1-13 - ~'10 - "':f'tO - 000 $ ~ \ ~ ~ account II , - - - $ name'$"'o~" ~\"6, €~t. A&~>s,,..,~ 1>'.5.;- ~nt 1I~~j\.eA.r;~_ c...~\'"..,a. e.~~ 10"1-15 -c:y~o -~'1o -O'Tt1 $ 15 - 1<1 crd.11~ - AJJ:A\or\o1 Arrrof,,;o.tlct'> - As sessmevd:- b~ str~J- R.e1J-J ..L- 1----l budget change 1----l increase budget aClo~t 1~e..""t\>&\J.A. \..'.~\~\).c,.-h,J F'.,~- ~ a tteelrtt.',*o- 1 account II ' 11"'0 - ~oLfC .."T;;l. 5 - 005 $ bl fa . I~Clt-.w~e.\"'''~\~ ~..&-h',c:..t--1>u'o\.,~ WO(~ ~o..r'le..> laccount It . 12 ":\-10- ?,o\O - -=t-o \ - ool $ Sob I~ laccount II 13 - - - $ I narne&~o...eJ,.. A!>&MX b\5>T\'"\t.-t- 1- l>->'o\\c.lJ.\or\<.s.Adf\H..^ S....lo...rie.> account II 141-\\ - "?,c10 - 7-0\ - oc I $ 5~ I name ~~c.o1- ft~s.e.&~ l)}~'t ( 1- t II ~*.lre..e,(Y\o.\,..t I Co,,:t-ro.j s.vc. . accoun Is"fl\ _~~o -':[-'W -000 $ 13~-:r I~ laccount II 16 - $ l~~o"~\...e.r 1-1' M Af>$es,s.m.e"* b~&+r\& laccount !I. 'P..hUe. WorL<.... - F..O n_e s.J~\"e~ } 17 i-13- llO\O -1-0 I - 00 \ $ 'S' b I name 1:>..1.1 'fro sse.s.5 m. ~ ~ h\c:.+ I~nt n 'e~ '\ ",~-et'''1- Col\.-\'ro::4::l- e.rviG(l.'s' 18 1-\'3 - 1030 - '1-tfO - O'TY $ '" 0 t~ 11 account II ' '11 . - - - $ I name 'b",1..\.." @.\\ld., ~l't, A~~e,"5/l'\e,q ~'\!>-tt;,* _ 1)E))(. frolW' - Pr.tc"sj;,,,,,.--.oJ GeN:,e.> laccount II I'O~I~"'-"bcro-- 72'1- DOO $ jS' :[w{o ~\'<\ - '~ICo ~",,~je1 ~: CIT'I MAHAGER \ \ date signature (:\"PfO>l.tti ~: cr'l'Y COffilCIL \ \ date signature e e ANALYSIS OF YEAR END BUDGET ADJUSTMENTS FUND 601 (DII) FISCAL YEAR 1992-93 The revenue to cover all DII operating expenses is derived from a contribution from the General Fund (i.e. Fund Transfer). An additional appropriation in the accounts noted below will be required. .The City Council will also need to authorize an additional Transfer of General Fund monies to the DII Fund. This will be offset by reducing the General Fund Appropriation to the Citywide Contingent Reserve (1080- 799.00) by an equal amount. 1. FINANCE (1040) 1992/93 Budqet $8,440 6/30/93 Actual $9,839 Transfer Required $1,399 DESCRIPTION: The full cost of Arbitrage Calculation Services required by the 1988 COP's exceeded the 1992/93 Budget. 2. NON-DEPARTMENTAL (1080) 1992/93 Budqet 6/30/93 Actual $55 $57 3. ECONOMIC DEVELOPMENT (9040) 1992/93 Budqet 6/30/93 Actual 0 $45 Transfer Required $2 Transfer Required $45 a: 913$YrEn.agenda#13 EXtUOIT ~ e e CITY OE' DUBLm BUDGET CHANGE FORM I cr tp. jet?J. \)..:r t (F"" ",,,,lob \~ ~ R. ~<'-C\ A ffro ~{'~ J:~ of'\ CHANGE FORH ..L- new appropriation1----l budget transfer 1----1 budget change L-l F olL .Ii\, {.o ~ decrease budget 'accounj:. \" _ .L. ~"".:r l\, incre~e budget acqount G.~ N~\:)-c.;.~W\~~,-oN;\,...- ~cvl ~J:J: f=\Jv-.d ~ . ~ p,~~ ~t.i'C"..j StU,,\I.e. ~ account /I \account II .. 1 00\ _ In <bO - ":f-" - 00'0 $ \ll..P~ b Tl '0 \ - \Oyo - ':f-tto - 000 $ l,3~~ ~ I\~ bJ:~~ ~th~"\'Mvi'cJ _?ro{"ut~ T~ account II account D NO"" ..- $ 12 '0\ - \O~o -1-4~ - 000 $ d.w l~ 1>l::c j- /p~ jaccount lIeco~ 't>e.>J. ~eR(),.('tl'l'e. ~ 13~l-'O"fO-,..ll -000 $ 'is I~ I account II 14 1~ laccount # 15 I~ \account # 16 I~ lacconnt II )7 l~ laccount /I 18 TOTAL BUDGET DECREASES ~ account /I $ -4> 1/1 LJ b 2 3 ~ . account II 4 $ $ ~ account t! 5 $ $ ~ acr.ount II 6 $ $ ~ account II 7 $ $ ~. ar.r.ount t! 8 TOTAL BUDGET mCREASES $ $ $ $ REASONS, JUSTIE'ICATION, AND ITL~ZED COSTS: I ~q ~ 1'13 '1,;....... ~ ~ "t ",ud ~ ~ r b :I:J:: oeer..i: "'t e...)Cf e-"'- ~e.s · f.e.co~~ ~ ~ CITl MANAGER \ \ date signature ~(,f('()\leJ ~: CITY COffilCIL \ \ signature date - ~ EXHIBIT 7 ANALYSIS OF YEAR END BUDGET ADJUSTMENTS DUBLIN BOULEVARD EXTENSION PROJECT This project involves two phases. The City of Dublin is directly responsible for Project 9690 - Dublin Blvd. Extension (DBX) (Dougherty Road to South Pacific Right of Way)... The City of Dublin also participates in Project 9691 - Dublin Boulevard Eastern Extension (DBXX) (Southern Pacific Right of Way East to Tassajara Road). The improvement cost of this project is being paid for by the North Pleasanton Improvement District. The City of Dublin has incurred costs associated with testing and inspection. In addition, the City of Dublin receives Grant Funds, which are paid to the City of Pleasanton to offset the improvement costs. The total project cost will be financed as a loan from the North Pleasanton Improvement District. 1 . PROJECT 9691 - DBXX SP RIGHT OF WAY TO TASSAJARA 92/93 Budqet Actual 92/93 Expense Additional Appropriation Required o $101,019 $101,019 Description: Staff and Consultant costs associated with this project have been accounted for as a single project. All of the costs incurred are billed to the City of Pleasanton. The revenue received is recorded as a General Fund Plan Check and Inspection Fee; therefore, all of the costs are offset by revenues. An additional appropriation is required. 2. PROJECT 9690 - APPROPRIATION OF $10,540 FROM FUND 300 (DEVELOPER CONTRIBUTIONS 92/93 Budqet Actual 92/93 Fund 300 Expense Additional Appropriation Required o $10,540 $10,540 Description: Traffic Impact fees were collected on the development of the Office Club site. The fees were designated for use on the DBX Project. The appropriate expenditure has been recorded and the City Council should approve an additional appropriation of Fund 300 monies. fV\'lijNRD~~ Xfi~DI i '1 e e 3. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION, FUND 315 ASSESSMENT DISTRICT CONSTRUCTION MONIES 92/93 Budqet Actual 92/93 Expense Additional Appropriation Required $733,140 $889,895 $156,755 Description: The Assessment District monies were obtained through the issuance of bonds, which are paid off by assessments on the property owners, who will benefit from the project. The Assessment District can only pay for specific parts of the project, and its contribution is limited to the funds available. Prior budget estimates assumed that a larger portion of the construction expenses would be incurred in a prior fiscal year. An additional appropriation is required in the amount shown, to accommodate the actual 1992/93 expenses. 4. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION FUND 220 (SB300 FEDERAL GRANT FUNDS) 92/93 Budqet Actual 92/93 Expense Additional Appropriation Required $240,022 $242,366 $2,344 Description: The City received a federal transportation grant to fund a portion of the project. Based upon the availability of addition grant funds, more costs could be charged to this project. Therefore, an additional appropriation is required. 5. PROJECT 9690 - DUBLIN BOULEVARD EXTENSION FUND 221 - DBX LOAN FUND 92/93 Budqet Actual 92/93 Expense Additional Appropriation Required $180,723 $201,653 $20,930 Description: This fund accounts for a portion of the project which will be funded by proceeds from the BART Loan as well as the sale of surplus property. It is anticipated that the disposal of the surplus property will occur in Fiscal Year 1993-94. PSR/lss a:922Exb7.doc.finance#1 e e CITY OF DUBLm BUDGET CHANGE FORM CHANGE FORH L- ~new appropriation1----l budget transfer 1----1 budget change LJ. decrease budget account ~ account /I 1 ~ account /I 2 ~ account /I 3 ~ . account /I 4 ~ account II S ~ acr.ount II 6 ~ account II 7 ~ ar.r.ount II 8 TOTAL BUDGET mCREASES $ increase budget account ..L 0 ~ 0 v v 1 name Get-!. FI.lt-1\) t>rojee.A1bCJ L j,J~'" - u..,....... L -'-e~ \account II M, -n~ ~.\ TllVl - '169 ( ,","10 I - 00) I~ ..1.' laccount II t)~-\~ 12DO l - '1 I,'! ) -"T-o I - DO '3 I~ DfeAo.:h"'t" Suff'lie~ laccount II 13~1- %9/-1--13 _000 l~ M~\I2.~ <Wlp~ \account II 14c?Ol- Qbql-t-"z.. - 000 J~ ~~~...,-/le&+\~ laccount # Q ISDOl- qb'll - ~o - OTt- I~ ~~~...,.../r^~f~:O^ \account II 161')0 l - CJ6CJI - -=tLlO - D"=i-q l~ :J:MP'O'>le:M.e.J:S lacconnt II 1700\ _ '1b~1 - '1-50 D50 I~ Jaccount II 18 TOTAL BUDGET !}geUA" :I:f'.eroA.Se.~ $ $ $ $ $ $ S $ REASONS, JUSTIFICATION, AND ITL~ZED COSTS: ~e.e Att-~ r~l 1. ()~ ~ $ ;(3. 5'r~ f . $ b. 03 cg , $ b I $ '1 ;l. ?. $ 53,300 $ lb) b1-CJ $ ~ bd-.l- .. # $ $\0\)019 'ReeoMM~ l?>'f CITY MAlIl\GER A-ffrovJ €,~ CITY COmlCIL \ \ date signature \ \ signature date e e ~I ~ 0+ CITY OF DUBLIll' BUOOET CHANGE FORM CHAlIGE FOR1-f -L- - new appropriation1----1 budget transfer L-I. L-I. budget change decrease budget account ~ account /I 1 $ ~ account ij 2 $ ~ account II 3 $ ~ . account /I 4 $ ~ account II 5 $ ~ acr.ount II 6 $ ~ account ij 7 $ ~ ar.r.ount it 8 $ TOTAL BUDGET INCREASES $ increase budget account _I (I... I' ..L_ \ \ I F...N:l ~oc-'t:>.el.rel>of.( LCrv.~'O' ~ ~~~>Nk /be....t't'" 1 account # . -u Ii 3oc-9~qD - ~O - o:r'B $ lOIS-YO' I~. \aecount ij 12 - - - ~ I~ 1>1b~ ~~~~C""" \>,s. n'ic:\- POI \account II e~--+/De>\~ S 13315 - crt:/tO - "1-40 - O-=t-"b $ /Dd-. b?> <b I naroe \) ~)C 2.)C;+e~~ 0.... t:>1s tr\ c::.. ~ Fu.-..cl . I~nt II Lo...~ 14/2,15- '16'10 - '1-5'0 - 010 $ 5L{/IIi- I~ \aeeount II 15 - - - $ I name!> e, ~oo F...~ (T~ro("-t-.d'to" <::r<"~ l1\oMes,) \- t II ce.x: fro t e.e.+- ::r:(VI.pr{)ve...M-~'> aecoun It U 16;:;t~D-,'"qO - -:rso - 050 $ ~I 3'1 Y I~ laeeotlnt II \7 $ I name 'Df:,X Loc...r-. p"...cI . l~nt II ?ro~ef>.:;.to~ Servioes: Li+;~.d',oV\. 18~~1 - %<to - T~'t - OD l $ ato) C}::.O TOTAL BUDGET DECREASES $ REASONS, JUSTIFICATION, AND IT~~ZED COSTS: 6ee, Pr -t\~J tw,""lt\eJeJ g.,..,\ CIT'! MANAGER \ \ date signature A{'~ro\led ~'. CIT"l COffilCIL \ \ date signature i;k ----- INFO ONL'i ~ I Sh,7S5