HomeMy WebLinkAbout4.09 FinalFinRpt FY97-98
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CITY CLERK
File # D~0~..~~
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (December 15,1998)
~
Final Financial Report For Fiscal Year 1997/1998 and
Annual Audit Report
Report Prepared by: Paul S. Rankin, Assistant City Manager
SUBJECT:
ATTACHMENTS:
1.
Audit Report Summary 1997-98
2. Comprehensive Annual Financial Report, dated June 30, 1998.
[Separate Bound Report]
3. Financial Report (Final), June 30, 1998
.4. Budget Change Form
5. Auditors Report On Compliance and Internal Controls
6. Independent Auditor's Report On Compliance With The Adoption
of the Proposition 111 1997-98 Appropriations Limit.
RECOMMENDATION: 1.
'f~
Receive the Annual Report, including the report of the Independent
Auditors (Vavrinek, Trine, & Day & Co.)
.
2.
Approve the attached budget change form Appropriating General
Fund expenditures of $2,932 and EMS Fund expenses of $592.
See Report.
FINANCIAL STATEMENT:
DESCRIPTION: The City of Dublin has compiled and published its Comprehensive Annual
Financial Report (CAFR), for the fiscal year ending June 30, 1998. This report includes financial
statements prepared 2Y Vavrinek, Trine, Day, & Co., (VTD) the independent auditors selected by the
City Council. This is the third year in which the. firm conducted the audit. The financial section of the
report includes an unqualified opinion issued by VTD. The Audit was also reviewed on November 20,
1998 by a City Council subcommittee consisting of Mayor Houston and Councilmember Lockhart. The
ad-hoc committee met with the auditors to review the information and discuss the report.
The Auditors have prepared a very brief Audit Report Summary (Attachment 1), which is presented in a
check list format. This document summarizes the following areas: 1) Purpose of the Audit, 2) Methods
Used To Review the Records, and 3) Audit Results. Overall, the Auditors found no material weaknesses
in the City financial systems and reports. In fact, the Auditors found no internal control deficiencies
requiring a Management Letter, as reported in Attachment 5.
The Transmittal Letter, contained on pages viii - xviii of the Comprehensive Annual Financial Report
(Attachment 2), provides a good overview of the financial activities. This letter focuses on significant
trends as well as major changes associated with the General Fund. The General Fund represents the
. largest portion of the City's revenues and expenditures and therefore is of primary importance in
COPIES TO:
Kevin Pulliam, VTD
Gail Smith, VTD /J~\ ((1)
ITEM NO. ~!> 7J
G:\AUDIT\97-98AUD\CAFR\agenda statement for final audit report. doc
evaluating the City's fiscal condition. The statistical section in the CAFR (Attachment 2 pages 84.98) .
includes graphs of relevant historical data The visual presentation can be helpful in identifying trends
and/or the timing of key changes which have impacted the City's financial condition.
In the past, the City has submitted its Annual Financial Report to State and National organizations, which
review it for conformance with desired reporting standards. For the past eight years the City has receive.
awards from both organizations, and the format of this report was intended to continue to qualify the City
for this recognition. The organizations typically do not announce the results until later in the year.
. The monthly in-house Financial Report for June 30, 1998 is submitted in its "final" form. (Attachment 3)
This report reflects various adjustments required in closing the books and preparing the CAFR. All
budgetary modifications, except the final minor proposed budget adjustments noted below in the General
Fund and EMS Special Revenue Fund, have been previously adopted by the City Council. The remainder
of this report will highlight areas of significance in the current report.
Detailed Presentation of General Fund Budget To Actual Variances
Pages 43 and 44 of Attachment 2 contain a line by line comparison of the adopted estimate of General
Fund Revenues contained in the 1997-98 Budget and the final year end result. Comparative information
is also provided for General Fund Expenditures by activity on page 45. This detail supports the general
highlights discussed below regarding the year end results in the General Fund. The total change in the
General Fund Balance was an increase of $2,865,905. A combination of increased revenues, expenditure
savings and delays in capital projects affected the change in Fund Balance.
Significant General Fund Revenue Variances
In Fiscal Year 1997/98 the actual revenues in the General Fund exceeded the budget estimate by
approximately $1,777,215. This difference represents approximately 9% of the total General Fund.
Revenues. The following revenues contributed significantly to the fmal outcome:
Sales Taxes (Amount received was $875.447 over oriainal budlZet projection)
As reported throughout the fiscal year the local economy had another positive surge in retail sales.
The increase was affected by continued strong sales in the Autos and Transportation, and General
Consumer Categories~ The City also benefited from the fact that businesses that had plans to
relocate did not leave the City during the sales tax reporting period. The City also continued' to
benefit from a change in the law two years ago which allocates sales tax on auto leases to the City
where the lease/purchase transaction takes place (typically the auto dealer).
Building Permit Revenue (Amount received was $344.145 over orilZinal budeet projection)
The activity related to both residential and conunercial construction occurred at a faster pace than
was originally anticipated. Due to the nature of this revenue the expenses for inspections may
actually be recognized in a future year. For example, a Building Permit may be obtained in May
or June and the majority of inspection cost is incurred in the following year.
Investment income and interest (Amount received was $145.720 over orieinal budeet projection)
Interest earnings were higher than originally anticipated as additional funds were made available
for investment due to the expenditure savings, delays in Capital Projects and higher than
anticipated revenues in the General Fund, as discussed in this report.
Motor Vehicle In Lieu Tax (Amount received was $71.380 over orieinal budlZet proiection)
This revenue category exceeded the amount originally budgeted due to an increase in the amount
allocated for these in lieu taxes from the State.
.
--J ~
.
Plan Check and Insoection Fees (Amount received was $130.303 over oriainal bud~et orojection)
This revenue category exceeded its originally adopted budget due to additional fees generated
from the increase in both residential and commercial construction noted above. These fees
typically have corresponding expenditures related to Staff and/or consultant time associated with
project processing.
Significant General Fund Operating Expenditure Variances
The City also had favorable experience with the final General Fund "operating expenses" being
approximately $339,130 less than the amount buqgeted. The following breakdown examines major areas
of savings by Program:
General Government: This Program includes the Civic Center Debt Service Payment, which is
budgeted at the gross amount. The actual amount paid was approximately $106,571 less than the
budget. This amount was paid from interest earnings on reserve fund investments. The other
divisions in this Program had cumulative expenditure savings of approximately $84,963. Factors
which contributed to these savings included a.) Savings in personnel service costs in both the City
Manager Department and Administrative Services; b.) A timing difference in the billing of audit
services; c.) Lower than anticipated travel and conference expenditures in the City Council and
City Manager's Departments; d.) Reduced training expenditures in the City Council department;
e.) Reduced contract~ service expenditures in the City Manager and Administrative Services
Departments; and f) Approximately $8,248 budgeted as part of the contingent reserve which was
not expended.
.
Public Safety: This program had a total savings of approximately $20,837, resulting from a
staffing vacancy for part of the fiscal year in the Disaster Preparedness division as well as lower
than expected expenditures for Animal Control Field Services from Alameda County.
Hiahwavs and Streets: This program had a total savings of approximately $16,664, resulting
primarily from a staffing vacancy for part of the fiscal year in the Public Works Activity and lower
than expected expenditures for Contract Street Tree Maintenance services.
Culture and Leisure: This program had a total savings of approximately $77,422, resulting
primarily from a.) lower than expected utility and contract maintenance expenditures in the Park
Maintenance Activity and b.) decreased participation in the Teens and Senior Center Programs,
resulting in a reduced amount of expenditures made for contract instructors and/or excursions for
these programs.
Community Develooment: This program had a total savings of approximately $32,392 primarily
due to staffing vacanqies for part of the fiscal year in the Planning division as well as the delay in
the use ofprofessionai services for Phase II of the Telecommunications project.
.
General Fund Capital Project Expenditure Variances
The City also expended less in Capital Expenditures than originally budgeted. This primarily represents a
timing difference, for example several projects were scheduled at year end to occur in Fiscal Year
1998/99. Also, approximately $67,437 in savings that the City received from the purchase of a
replacement fire apparatus. It was determined that a Fire Engine without a ladder element would meet the
current needs of the fleet. The following projects were carried over for completion into Fiscal Year
1998/99:
/> -
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Project Name
General Fund Capital
Projects Budget
Carryovers for
Fiscal Year 1997/98
$40,100
$57,852
$26,157
$11,241
$215.970
$ 351,320
.
Development Services Data Processing
Civic Center Roof Replacement Project
Dougherty Hills Slope Repair Project
Dublin Swim Center Deck Replacement
San Ramon Road Slope Stabilization
Total
Original Adopted Budget Included A Projected General Fund Surplus
A fmal factor affecting the year-end results was the inclusion in the [mal adopted budget of an
appropriation to reserves. The final adopted 1997/98 budget contained a $275,141 appropriation to
reserves. This amount includes all of the budget changes adopted by the Council during the 1997/98
Fiscal Year, including operating transfers.
Future Financing Considerations
As noted in the 1998/99 Budget Message the future Budget expectations are mixed, which warrants sound
judgment in planning for stability within the City operations. The 1998/99 Budget was balanced based
upon the use of approximately $392,000 in General Fund Reserves. It is important to recognize that the
City will have future projects that will require General Fund revenues, including the reimbursement to the
Dublin Unified School District for expenditures incurred for the construction of the Valley High School
Gymnasium.
As part of the budget study session for the Fiscal Year 1999-2000 Operating Budget, Staff will be .
providing the Council with an overview of the available reserves in the General Fund and the future
obligations that the City has undertaken. At that time the City Council may wish to consider designation
of reserves and a revision of the resolution which authorizes the reserve of fund balance in the General
Fund for authorized expenditures. This would result in a clearer presentation of the City's financial
position. .,
MINOR BUDGET CHANGES TOTALING $3,524
In previous Audit reports, Staff typically presents all budget changes requiring City Council approval,
prior to the Auditors preparing their final review of the Financial Records. In a few cases the City
,. received late billings, which were appropriately posted to the Fiscal Year 1997/98 expenditures. A budget
adjustment is required in order to have the Budget in compliance with the stated expenditures. The
following General Fund Accounts, as well as an account in the EMS Special Revenue Fund, required
additional Appropriations:
Police Sen'ices: ($2,740.00) This was primarily attributable to increased costs related to increased
contract costs associated with 3 vehicles provided by Alameda County and unexpected costs
associated with outfitting one new unmarked City owned vehicle, which occurred in the final
quarter.
Engineering Contract Services Inspection ($162.00) These costs would be recovered from.
Revenues charges to the Project Applicant.
- i-'
Economic Development ($30.00) This variance resulted from Community Promotion
expenditures associated with the Farmers Market.
.
Total EMS Special Revenue Fund Expenditures ($592) The final amount received in EMS tax
revenues allowed for an additional expenditure in this fund. All of the revenues collected in this
fund were used to offset 1997/98 Fire Emergency Medical System expenses.
The report prepared by the Auditors reflects the inclusion of a budget change to cover these minor
deficiencies. Staff is requesting approval for these minor adjustments as part of the acceptance of this
report (Attachment 4).
DESIGNATION OF GENERAL FUND BALANCE FOR AUTHORIZED EXPENDITURES;
In response to the issue of public agency investments having fluctuating market values, Maze &
Associates, the City's previous Auditors, suggested that a portion of the General Fund Balance be
"Reserved", meaning the City had declared it was not readily available. The intent was to protect against
a situation where the investments would need to be liquidated prior to maturity at a value lower than what
was recorded on the City Financial records. Although the City has investments with fluctuating
maturities, it has been the City's practice to retain all investments until the stated redemption date.
Changes in governmental accounting rules were implemented with the current Audit. The rules required
that the City record material market value changes of the portfolio as of June 30, 1998. The rules require
that the impact of this change be recorded against the interest revenue, which then affects Fund Balance.
This means that Fund Balance has already been impacted by any decrease in market value. Therefore. it
would be redundant to reserve the full amount of the investments.
. The Fiscal Year 1997/98 report has added the amount previously shown as "Reserved" to the category of
"Designated for Authorized Expenditures," The City Council is requested to confirm this designation, as
part of accepting this report.
DESIGNATION OF FUND BALANCE - MEASURE D RECYCLING FUND (#224)
($55,940 - for Non-Residential Recycling Programs - See Page 4 of audit report)
This fund is used primarily for tracking Measure D Recycling revenues and expenditures. Measure D was
an Alameda County voter initiative, which placed a $6 per ton fee on the landfill to finance various
recycling activities. The Staff overseeing the Measure D program on the County level is the same as the
County Waste Management Authority (WMA). The WMA collects mitigation fees for garbage imported
by jurisdictions to landfills in Alameda County (primarily San Francisco and Contra Costa import). The
concept of the Mitigation Fees is that they offset the use of capacity which would otherwise be available
to Alameda County generators. Staff has used this fund to track monies distributed by the WMA under
both Measure D and the Mitigation Program.
During the last two Fiscal Years the City received $66,658 in Mitigation Funds from WMA, which were
to be utilized solely for Non-Residential Recycling. As of June 30,1998 the City had only used $10,718
on the Pilot Small Generator Commercial Recycling Program. Therefore, the City will have $55,940 to
carryover to Fiscal Year 1998/99. These funds have been shown as a separate restricted fund balance, in
order to segregate them from the remainder of the Measure D Funds. It is anticipated that this will be a
. source of funding for an enhanced commercial recycling program, which will be presented during the
First Quarter of 1999. The City Council is requested to confirm this designation, as part of accepting this
report.
__5-
MANAGEMENT LETTER
The Auditors explained to Staff and the Subcommittee that during their review, they did not find any
indication that the current operations caused any material weakness in the financial system, and thus no
management letter was issued by the auditors for Fiscal Year 1997-98. The Auditor's statement to this
affect is attached as Attachment 5. .
1997/98 COMPLIANCE REPORT (Appropriations Limit Calculation)
As part of the Audit engagement the Auditors are also required to review compliance with laws related to
the calculation of the annual Appropriations Limit. As required by State Law, the City Council annually
adopts an Appropriations Limit in conjunction with the annual Budget. Attachment 6 contains the
Auditors Report related to this item. Although this does not represent a formal audit, the report states that
there was nothing found to indicate that the calculation was not in conformance with the required laws,
CONCLUSION
Staff recommends that the City Council receive and file the reports; confIrm the designation of Fund
Balances as presented; and approve the Budget Change Form. In the event that there are specific questions
the members of the City Council Subcommittee (Mayor Houston and Councilmember Lockhart) or Staff
will be available.
.
.
-{,-
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PLEASE SEE SEPERATE BOUND REPORTS
FOR ATTACHMENTS 1 and 2
.
. ATTACHMENT 1: Audit Report Summary
. ATTACHMENT 2: Comprehensive Annual Financial Report
dated June 30, 1998
,
,
.
.;
.
CITY OF DUBLIN'S
FINANCIAL STATEMENTS
FOR
THE FISCAL YEAR ENDED 6/30/98
(FINAL AFTER AUDIT)
.
Prepared by
The Finance Department
October 30, 1998
.
All ACHMENT 3
-.,
'.
GL1 02 CITY OF DUBLIN PAGE' 1
10/28/98 BALANCE SHEET ' 15.15.,50
FOR THE
PERIOD 7/97 THROUGH 6/98
GENERAL SPECIAL SPECIAL CAPITAL TRUSTI TOT A L ~
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY --- MEMORANDUM ONLY ---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT JUNE 30, 1997
ASSETS
CASH 10253731.22- 1962222.77 309863.52 6826968.50 181663.94 973012.49- 673984.45-
CASH WITH FISCAL AGENT 143577.36 143577.36 136387.06
UNAMORTIZED BOND DISCOUNT
INVESTMENTS AT COST 37421864.17 37421864.17 29185321.17
RECEIVABLES:TAXES 82740.90 82740.90 44073.96
ACCOUNTS (NET) 740205.35 150615.76 890821.11 857000.11
INTEREST 468979.41 468979.41 313129.67
ASSESSMENTS 8219.42 2236.73 10456.15 8663.63
RENTS
NOTES
DUE FROM OTHERS 556963.19 145277.81 702241. 00 517767.12
INVENTORY AT COST
PREPAID ITEMS 8262.05 8262.05 4059.08
FIXED ASSETS
AMOUNTS TO BE PROVIDED 1941500.00 1941500.00 2018500.00
TOTAL ASSETS 29025283.85 2266335.76 312100.25 6826968.50 2266741.30 40697429.66 32410917.35
LIAB, FND BAL, RETND EARNINGS 34na-
DEPOSITS FOR PRIVATE DEVELPMNT 376951.88- 376951.88-
DEPOSITS FOR AB1600 FEES 6630339.38- 6630339.38- 1782629.73-
DEPOSITS OTHERS 622938.46- 3547.89- 248048.16- 874534.51- 770343.70-
?AYABLES:ACCOUNTS 1747351.08- 189599.30- 49384.33- 196629.12- 2182963.83- 2240762.14-
INTEREST
PAYROLL 94202.91- 94202.91- 89241.52-
DUE TO OTHERS 254417.55- 254417.55- 79259.00-
DEBT INSTRUMENTS PAYABLE 2059000.00- 2059000.00- 2136000.00-
TOTAL LIABILTIES 2841444.33- 447564.74- 49384.33- 7075016.66- 2059000.00- 12472410.06- 7445994.86-
FUND BALANCES 26183839.52- 1818771.02- 262715.92- 248048.16 207741.30- 28225019.60- 24964922.49-
TOTAL FUND EQUITY 26183839.52- 1818771.02- 262715.92- 248048.16 207741.30- 28225019.60- 24964922.49-
TOTAL LIAB,FND BAL, RETD EARNS 29025283.85- 2266335.76- 312100.25- 6826968.50- 2266741.30- 40697429.66- 32410917.35-
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GL102
10/,28/98
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD 7/97 THROUGH 6/98
.
INTERNAL
SERVICE
FUNDS
ASSETS
CASH
CASH WITH FISCAL AGENT
UNAMORTIZED BOND DISCOUNT
571253.40
INVESTMENTS AT COST
RECEIVABLES:TAXES
ACCOUNTS (NET)
INTEREST
ASSESSMENTS
RENTS
NOTES
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS
AMOUNTS TO BE PROVIDED
1645067.31
TOTAL ASSETS
2216320.71
LI.ND BAL, RETND EARNINGS
DE S FOR PRIVATE DEVELPMNT
DEP S OTHERS
PAYABLES:ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEBT INSTRUMENTS PAYABLE
TOTAL LIABILITIES
FUND BALANCE
CONTRIBUTIONS
INVESTMENTS IN FIXED ASSETS
RETAINED EARNINGS
TOTAL FUND EQUITY
2036.28-
2036.28-
404874.88-
1809409.55-
2214284.43-
2216320.71- 20929274.63- 6380137.99- 19611181.28-
TOTAL LIAB,FNO BAL, RETD EARNS
.
ENTERPRISE
FUNDS
FIXED ASSETS GENERAL LONG
GROUP OF TERM DEBT
ACCOUNTS ACCOUNT GROUP
1718942.21
46896.00
19163436.42
20929274.63
15101872.40-
15101872.40-
717512.23-
5109890.00-
5827402.23-
6380137.99
6380137.99
6380137.99-
6380137.99-
19611181.28
19611181.28
19611181.28-
19611181.28-
PAGE 1
15.16.08
TOT A L S
--- MEMORANDUM ONLY ---
CURRENT JUNE 30, 1997
571253.40
1718942.21
46896.00
27188641.72
19611181.28
49136914.61
2036.28-
34713053.68-
34715089.96-
1122387.11-
6919299.55-
6380137.99-
14421824.65-
406189.88
1723268.44
46896.00
24032932.20
18372224.42
44581510.94
1763.19-
34252803.42-
34254566.61-
761195.47-
5499059.69-
4066689.17-
49136914.61- 44581510.94-
10326944.33-
GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
10/28/98 REVENUES VERSUS EXPENDITURE n.41.42
FOR THE
PERIOD 7/97 THROUGH 6/98
GENERAL REVENUE FUND .
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUOGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
PROPERTY TAXES 4286000.00- 4351858.66- 101.5 65858.66 3920897.29- 3920897.29- 100.0 .00
SALES TAX 7150000.00- 8025447.79- 112.2 875447.79 7108598.19- 7108598.19- 100.0 .00
REAL PROPERTY TRANSFERS 196700.00- 231331.24- 117.6 34631. 24 138062.47- 138062.47- 100.0 .00
TRANSIENT OCCUPANCY TAX 281000.00- 306318.00- 109.0 25318.00 267007.09- 267007.09- 100.0 .00
FRANCHISE TAXES 746000.00- 759803.34- 101.9 13803.34 n3384.60- 723384.60- 100.0 .00
LICENSES & PERMITS 1043350.00- 1398676.76- 134.1 355326.76 1092182.95- 1092182.95- 100.0 .00
FINES & FORFEITURES 33200.00- 40421.45- 121.8 n21.45 38492.21- 38492.21- 100.0 .00
USES OF MONEY AND PROPERTY 1428450.00- 1556181.29- 108.9 12m1.29 1388948.66- 1388948.66- 100.0 .00
INTERGOVERNMENTAL FROM STATE 1160620.00- 1233812.25- 106.3 73192.25 1151275.49- 1151275.49- 100.0 .00
CHARGES FOR SERVICES 2334737.00- 2483860.91- 106.4 149123.91 1386418.59- 1386418.59- 100.0 .00
OTHER SOURCES OF REVENUE 457489.25- 507052.04- 110.8 49562.79 223207.32 - 223207.32- 100.0 .00
TOTAL REVENUE 19117546.25- 20894763.73- 109.3 1777217.48 17438474.86- 17438474.86- 100.0 .00
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 8247.95 300.15 3.6 7947.80 27346.97 27346.97 100.0 .00
CITY COUNCI L 1010 140601.05 120445.28 85.7 20155.77 127472.84 127472.84 100.0 .00
CITY MANAGER 1020 334487.00 316766.51 94.7 1mO.49 291093.65 291093.65 100.0 .00
CITY ATTORNEY 1030 234794.00 220439.41 93.9 14354.59 201718.85 201718.85 100.0 .00
ADMIN SERVICES 1040 647675.00 623479.37 96.3 24195.63 569247.12 569247.12 100.0 :.
BUILDING MANAGEMENT 1050 315955.00 315482.27 99.9 4n.73 331517.40 331517.40 100.0
FACILITY RENTAL 1050-719 1599919.00 1493347.61 93.3 106571.39 1496816.41 1496816.41 100.0
INSURANCE COST CENTER 1060 164080.00 164079.95 100.0 .05 122777.83 122777.83 100.0 .00
ELECTIONS COST CENTER 1070 766.00 650.04 84.9 115.96 20511.92 20511.92 100.0 .00
ACTIVITY TOTAL 3446525.00 3254990.59 94.4 191534.41 3188502.99 3188502.99 100.0 .00
PUBLIC SAFETY:
POll CE 2010 4313329.00 4313328.45 100.0 .55 3794625.12 3794625 . 12 100.0 .00
CROSSING GUARDS COST 2020 49048.00 48727.64 99.3 320.36 40926.26 40926.26 100.0 .00
ANIMAL CONTROL 2030 200124.00 191931.21 95.9 8192.79 110514.00 110514.00 100.0 .00
DISASTER PREAPREDNESS 2050 34030.00 22300.28 65.5 11729.72 25992.10 25992.10 100.0 .00
FIRE SERVICES 2060 3628851.00 3628257.63 100.0 593.37 2751796.45 2751796.45 100.0 .00
ACTIVITY TOTAL 8225382.00 8204545.21 99.7 20836.79 6723853.93 6n3853.93 100.0 .00
TRANSPORTATION:
PUBLI C IIORKS 3010 366732.00 355586.01 97.0 11145.99 319005.00 319005.00 100.0 .00
STREET MAINTENANCE 3020 55770.00 55741.35 99.9 28.65 31593.44 31593.44 100.0 .00
STREET TREE MAINTENANCE 3040 47700.00 43164.47 90.5 4535.53 48375 . 71 48375.71 100.0 .00
STREET LANDSCAPE MAINT. 3050 197170.00 196217.21 99.5 952.79 230289.60 230289.60 100.0 .00
ACTIVITY TOTAL 667372.00 650709.04 97.5 16662.96 629263.75 629263.75 100.0 .00
HEALTH & WELFARE:
WASTE MANAGEMENT 5020 5320.00 5039.06 94.7 280.94 3595.87 3595.87 100.0 .00
CHILD CARE 5030 12000.00 12000.00 100.0 .00 12000.00 12000.00 100.0 .00
ACTIVITY TOTAL 17320.00 17039.06 98.4 280.94 15595.87 15595.87 100.0 .00
CULTURE & LEISURE SERVICES:
LIBRARY SERVICES 8010 216997.00 216997.00 100.0 .00 205874.00 205874.00 100.0 .00
CULTURAL ACTIVITIES 8011 10000.00 10000.00 100.0 .00 12500.00 12500.00 100.0 .00
HERITAGE CENTER 8012 58180.00 53873.76 92.6 4306.24 54291. 08 54291. 08 100.0 .00
DUBLIN CEMETERY 8013 36932.00 36931. 78 100.0 .22 15749.25 15749.25 100.0 .00
.
GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 2
101.28/98 REVENUES VERSUS EXPENDITURE 13.41.42
FOR THE
PERIOD 7/97 THROUGH 6/98
. GENERAL REVENUE FUND
CURRENT PERlOO PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
PARK MAINTENANCE 8020 596005.00 551611.39 92.6 44393.61 594119.19 594119.19 100.0 .00
COMMUNITY CABLE TV 8030 37051. 00 36347.00 98.1 704.00 34256.72 34256.72 100.0 .00
RECREATION ADMIN. 8040 256353.00 247461.23 96.5 8891.77 234707.54 234707.54 100.0 .00
PLAYGROUNDS 8045 128003.00 119477 .39 93.3 8525.61 108257.69 108257.69 100.0 .00
SHANNON CENTER 8050 148006.00 145355.49 98.2 2650.51 136660.43 136660.43 100.0 .00
PRESCHOOL 8055 54333.00 52096.88 95.9 2236.12 51629.57 51629.57 100.0 .00
TEENS PROGRAM 8060 45296.00 34249.32 75.6 11046.68 25445.93 25445.93 100.0 .00
ADULT SPORTS 8065 65350.00 57312.65 87.7 8037.35 61034.72 61034.72 100.0 .00
YOUTH SPORTS 8066 52406.00 45215.51 86.3 7190.49 39910.77 39910.77 100.0 .00
SPECIAL EVENTS 8070 87462.00 98680.81 112.8 11218.81- 40133.97 40133.97 100.0 .00
SENIOR CENTER 8080 107221.00 96151.47 89.7 11069.53 80392.97 80392.97 100.0 .00
RECREATION INSTRUCTION 8090 123555.00 136049.81 110.1 12494.81- 89684.89 89684.89 100.0 .00
AQUATICS 8100 223265.00 231182.41 103.5 7917.41- 215910.85 215910.85 100.0 .00
ACTIVITY TOTAL 2246415.00 2168993.90 96.6 77421.10 2000559.57 2000559.57 100.0 .00
COMMUNITY DEVELOPMENT:
PLANNING 9010 850121.00 814255.37 95.8 35865.63 659318.79 659318.79 100.0 .00
BU I LO I NG SAFETY 9020 602536.00 606011. 1 0 100.6 3475.10- 386171.15 386171.15 100.0 .00
ENGINEERING 9030 1186463.00 1186462.85 100.0 .15 684913.30 684913.30 100.0 .00
ECONOMIC DEVELOPMENT 9040 154404.00 154403.41 100.0 .59 108155.26 108155.26 100.0 .00
ACTIVITY TOTAL 2793524.00 2761132.73 98.8 32391. 27 1838558.50 1838558.50 100.0 .00
CAPITAL IMPROVEMENT PROJECTS:
~L CIP PROJECTS 93NN 595750.00 412250.17 69.2 183499.83 80137.74 80137.74 100.0 .00
pITY IMPROVEMENTS 94NN 72699.00 62322.25 85.7 10376.75 51771.12 51771.12 100.0 .00
95NN 192189.00 146393.97 76.2 45795.03 497423.22 497423.22 100.0 .00
STREET CONSTRC/IMPROVMT 96NN 600981.00 366233.78 60.9 234747.22 403724.50 403724.50 100.0 .00
ACTIVITY TOTAL 1461619.00 987200. 17 67.5 474418.83 1033056.58 1033056.58 100.0 .00
TOT A L EXPENDITURES 18858157.00 18044610.70 95.7 813546.30 15429391.19 15429391.19 100.0 .00
EXCESS <REVENUE>EXPENDITURES 259389.25- 2850153.03- 1098.8 2590763.78 2009083.67- 2009083.67- 100.0 .00
TRANSFERS IN FROM OTHER FUNDS .00 24136.65- 24136.65 5077.54- 5077.54- 100.0 .00
TRANSFERS OUT TO OTHER FUNDS .00 8384.92 8384.92- 4211.16 4211.16 100.0 .00
EXCESS <REVENUE> EXPENDITURE 259389.25- 2865904.76- 1104.9 2606515.51 2009950.05- 2009950.05- 100.0 .00
.
GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE .1
10/28/98 REVENUES VERSUS EXPENDITURE 13.50.48
FOR THE
PERIOO 7/97 THROUGH 6/98
SPECIAL REVENUE FUNDS .
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
PROPERTY TAXES 71500.00- 74722.51- 104.5 3222.51 .00 .00 .00
SALES TAX 159300.00- 166074.24- 104.3 6774.24 152122.48- 152122.48- 100.0 .00
FINES & FORFEITURES 25000.00- 30595.76- 122.4 5595.76 22506.62- 22506.62- 100.0 .00
USES OF MONEY AND PROPERTY 78560.00- 99595.22- 126.8 21035.22 98044.39- 98044.39- 100.0 .00
INTERNGOVERNMENTAL FROM STATE 740859.00- 650748.42- 87.8 90110.58- 611716.48- 611716.48- 100.0 .00
INTERGOVERNMENTAL FROM COUNTY 141460.00- 143024.00- 101.1 1564.00 143136.00- 143136.00- 100.0 .00
INTERGOVERNMENTAL FROM FEDERAL 480817.00- 136885.41- 28.5 343931.59- 185082.30- 185082.30- 100.0 .00
CHARGES FOR SERVICES 739000.00- 715254.01- 96.8 23745.99- 788267.59- 788267.59- 100.0 .00
OTHER SOURCES OF REVENUE 218000.00- 244641.83- 112.2 26641. 83 311205.00- 311205.00- 100.0 .00
TOTAL REVENUE 2654496.00- 2261541.40- 85.2 392954.60- 2312080.86- 2312080.86- 100.0 .00
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
BUILDING MANAGEMENT 175.00 175.00 100.0 .00 .00 .00 .00
ACTIVITY TOTAL 175 .00 175 .00 100.0 .00 .00 .00 .00
PUBLI C SAFETY:
POLICE 94140.00 87354.31 92.8 6785.69 63146.44 63146.44 100.0 .00
TRAFFIC SIGNALS 108150.00 80070.46 74.0 28079.54 78617.71 78617.71 100.0 .00
FIRE SERVICES 79809.00 79808.20 100.0 .80 .00 .00 .00
ACTIVITY TOTAL 282099.00 247232.97 87.6 34866.03 141764.15 141764.15 100.0 .00
TRANSPORTATION: ..
PUBLIC \.IORKS .00 .00 .00 172.47 172.47 100.0
STREET MAINTENANCE 250202.00 249796.03 99.8 405.97 213347.82 213347.82 100.0 .00
STREET SIJEEPING 80600.00 78539.83 97.4 2060.17 67675.22 67675.22 100.0 .00
ACTIVITY TOTAL 330802.00 328335.86 99.3 2466.14 281195.51 281195.51 100.0 .00
HEALTH & IJELFARE:
IJASTE MANAGEMENT 808166.00 740895.48 91.7 67270.52 718827.72 718827.72 100.0 .00
SENIOR SUPPORT CARE 7045.00 7044.00 100.0 1.00 .00 .00 .00
ACTIVITY TOTAL 815211.00 747939.48 91.7 67271.52 718827.72 718827.72 100.0 .00
CULTURE & LEISURE SERVICES:
PARK MAINTENANCE 3329.00 3329.51 100.0 .51- 7154.10 7154.10 100.0 .00
ACTIVITY TOTAL 3428.00 3428.52 100.0 .52- 7191.46 7191.46 100.0 .00
COMMUNITY DEVELOPMENT:
ENGINEERING 88120.00 56396.92 64.0 31723.08 88980.07 88980.07 100.0 .00
ACTIVITY TOTAL 88120.00 56396.92 64.0 31723.08 88980.07 88980.07 100.0 .00
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 256711. 00 233611.81 91.0 23099.19 140454.07 140454.07 100.0 .00
PARKS 221100.23 95432.22 43.2 125668.01 443937.09 443937.09 100.0 .00
STREET CONSTRUCTION/IMPROVMT 811905.00 286937.98 35.3 524967.02 353418.05 353418.05 100.0 .00
ACTIVITY TOTAL 1289716.23 615982.01 47.8 673734.22 937809.21 937809.21 100.0 .00
TOT A L EXPENDITURES 2809551.23 1999490.76 71.2 810060.47 2175768.12 2175768.12 100.0 .00
EXCESS <REVENUE>EXPENDITURE 155055.23 262050.64- 169.0- 417105.87 136312.74- 136312.74- 100.0 .00
TRANSFERS OUT TO OTHER FUNDS .00 9468.29 9468.29- 3395.00 3395.00 100.0 .00
EXCESS <REVENUE> EXPENDITURE 155055.23 252582.35- 162.9- 407637.58 132917.74- 132917.74- 100.0 .00
.
GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
10(28/98 REVENUES VERSUS EXPENDITURE 14.03.40
FOR THE
PERIOD 1/97 THROUGH 6/98
. SPECIAL ASSESSMENT FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
SPECIAL BENEFITS ASSESSMENTS 274407.00- 276342.55- 100.7 1935.55 243986.94- 243986.94- 100.0 .00
USES OF MONEY AND PROPERTY 13395.00- 15100.80- 112.7 1705.80 18795.26- 18795.26- 100.0 .00
OTHER SOURCES OF REVENUE 2000.00- 2026.04- 101.3 26.04 .00 .00 .00
TOTAL REVENUE 289802.00- 293469.39- 101.3 3667.39 262782.20- 262782.20- 100.0 .00
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
ACTIVITY TOTAL .00 .00 .00 .00 .00 .00
PUBLIC SAFETY:
TRFC SIGS/STREET LIGHTING 121705.00 114852.44 94.4 6852.56 103293.98 103293.98 100.0 .00
ACTIVITY TOTAL 121705.00 114852.44 94.4 6852.56 103293.98 103293.98 100.0 .00
TRANSPORTATION:
PUBLI C WORKS 3719.00 3578.12 96.2 140.88 4247.66 4247.66 100.0 .00
STREET TREE MAINTENANCE 11410.00 4084.90 35.8 7325.10 5697.32 5697.32 100.0 .00
STREET LANDSCAPE MAINTENANCE 139420.00 103582.99 74.3 35837.01 138868.81 138868.81 100.0 .00
ACTIVITY TOTAL 154549.00 111246.01 72.0 43302.99 148813.79 148813.79 100.0 .00
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
~IEER I NG 4650.00 3465.00 74.5 1185.00 3185.96 3185.96 100.0 .00
ACTIVITY TOTAL 4650.00 3465.00 74.5 1185.00 3185.96 3185.96 100.0 .00
CAP IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 31815.00 27115.00 85.2 4700.00 16488.87 16488.87 100.0 .00
STREET CONSTRUCTION/IMPROVMT 48940.00 48938.90 100.0 1. 10 103000.00 103000.00 100.0 .00
ACTIVITY TOTAL 80755.00 76053.90 94.2 4701.10 119488.87 119488.87 100.0 .00
TOT A L EXPENDITURES 361659.00 305617.35 84.5 56041. 65 374782.60 374782.60 100.0 .00
EXCESS<REVENUE>EXPENDITURE 71857.00 12147.96 16.9 59709.04 112000.40 112000.40 100.0 .00
EXCESS <REVENUE> EXPENDITURE 71857.00 12147.96 16.9 59709.04 112000.40 112000.40 100.0 .00
.
GL104C THE CITY OF DUBLIN STATEMENT SH~ING PAGE " 1
10/28/98 REVENUES VERSUS EXPENDITURE 14.32.43
FOR THE
PERIOD 7/97 THROUGH 6/98
INTERNAL SERVICE FUNDS .
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
USES OF MONEY AND PROPERTY 13750.00- 26288.45- 191. 2 12538.45 18137.65- 18137.65- 100.0 .00
CHARGES FOR SERVICES 243411.00- 241988.51- 99.4 1422.49- 211049.81- 211049.81- 100.0 .00
OTHER SOURCES OF REVENUE 500.00- 6782.95- 1356.6 6282.95 21901.75- 21901.75- 100.0 .00
TOTAL REVENUE 257661.00- 275059.91- 106.8 17398.91 251089.21- 251089.21- 100.0 .00
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 283750.00 235476.79 83.0 48273.21 262014.45 262014.45 100.0 .00
ACTIVITY TOTAL 283750.00 235476.79 83.0 48273.21 262014.45 262014.45 100.0 .00
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 283750.00 235476.79 83.0 48273.21 262014.45 262014.45 100.0 .00
EXCESS<REVENUE>EXPENOITURE 26089.00 39583.12- 151. 7- 65672.12 10925.24 10925.24 100.0 .00
EXCESS <REVENUE> EXPENDITURE 26089.00 39583.12- 151.7- 65672.12 10925.24 10925.24 100.0 .00
.
.
GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
10(28/98 REVENUES VERSUS EXPENDITURE 14.41.13
FOR THE
PERIOD 7/97 THROUGH 6/98
. ENTERPRISE FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
USES OF MONEY AND PROPERTY 1708264.00- 1590062.53- 93.1 118201.47- 1592321.83- 1592321.83- 100.0 .00
TOTAL REVENUE 1708264.00- 1590062.53- 93.1 118201.47- 1592321.83- 1592321.83- 100.0 .00
*******EXPENDI TURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 1603892.00 1272423.93 79.3 331468.07 1314726.23 1314726.23 100.0 .00
ADMIN SERVICES 4415.00 4415.00 100.0 .00 4194.20 4194.20 100.0 .00
ACTIVITY TOTAL 1608307.00 1276838.93 79.4 331468.07 1318920.43 1318920.43 100.0 .00
PUBLl C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 1608307.00 1276838.93 79.4 331468.07 1318920.43 1318920.43 100.0 .00
EXCESS<REVENUE>EXPENDITURES 99957.00- 313223.60- 313.4 213266.60 273401.40- 273401.40- 100.0 .00
TRANSFERS IN FROM OTHER FUNDS .00 8384.92- 8384.92 4211.16- 4211.16- 100.0 .00
EXCESS <REVENUE> EXPENDITURE 99957.00- 321608.52- 321.7 221651.52 277612.56- 277612.56- 100.0 .00
.
.
GL1 04C THE CITY OF OUBLIN STATEMENT SHOWING PAGE '1
10/28/98 REVENUES VERSUS EXPENDITURE 1.4.47.18
FOR THE
PERIOD 7197 THROUGH 6/98
CAPITAL IMPROVEMENT FUND .
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
OTHER SOURCES OF REVENUE 2969412.00- 615328.94- 20.7 2354083.06- 328497.84- 328497.84- 100.0 .00
TOTAL REVENUE 2969412.00- 615328.94- 20.7 2354083.06- 328497.84- 328497.84- 100.0 .00
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
ACTIVITY TOTAL .00 .00 .00 .00 .00 .00
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
PLANNING 12850.00 3248.58 25.3 9601.42 .00 .00 .00
ACTIVITY TOTAL 12850.00 3248.58 25.3 9601.42 .00 .00 .00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 115000.00 22818.06 19.8 92181.94 12823.75 12823.75 100.0 .00
COMMUNITY IMPROVEMENTS 42063.00 12000.62 28.5 30062.38 .00 .00 .00
PARKS 247410.00 86242.07 34.9 161167.93 .00 .00 .00
STREET CONSTRUCTION/IMPROVMT 2580167.00 419692.52 16.3 2160474.48 449732.20 449732.20 100.0 .00
ACTIVITY TOTAL 2984640.00 540753.27 18.1 2443886.73 462555.95 462555.95 100.0 .00
TOT A L EXPENDITURES 2997490.00 544001.85 18.1 2453488. 15 462555.95 462555.95 100.0 .
EXCESS<REVENUE>EXPENDITURE 28078.00 71327.09- 254.0- 99405.09 134058.11 134058.11 100.0
TRANSFERS IN FROM OTHER FUNDS .00 27964.95- 27964.95 .00 .00 .00
TRANSFERS OUT TO OTHER FUNDS .00 42633.31 42633.31- 1682.54 1682.54 100.0 .00
EXCESS <REVENUE> EXPENDITURE 28078.00 56658.73- 201.8- 84736.73 135740.65 135740.65 100.0 .00
.
GL104c THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
1 0/28~98' REVENUES VERSUS EXPENDITURE 14.55.13
FOR THE
. PERIOD 7/97 THROUGH 6/98
. TRUST/AGENCY FUND
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-O
********REVENUES*******
SPECIAL BENEFITS ASSESSMENTS .00 234497.12- 234497.12 236036.28- 236036.28- 100.0 .00
USES OF MONEY. AND PROPERTY .00 13367.83- 13367.83 11962.96- 11962.96- 100.0 .00
TOTAL REVENUE .00 247864.95- 247864.95 247999.24- 247999.24- 100.0 .00
*******EXPENDI TURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL .00 232903.25 232903.25- 232469.50 232469.50 100.0 .00
ACTIVITY TOTAL .00 232903.25 232903.25- 232469.50 232469.50 100.0 .00
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOTAL EXPENDITURES .00 232903.25 232903.25- 232469.50 232469.50 100.0 .00
EXCESS(REVENUE)EXPENDITURE .00 14961.70- 14961. 70 15529.74- 15529.74- 100.0 .00
EXCESS (REVENUE) EXPENDITURE .00 14961 .70- 14961. 70 15529.74- 15529.74- 100.0 .00
.
.
CITY OF DUBLIN FY 1997/98 YEAR END
BUDGET CHANGES. GENERAL FUND
CHANGE FORM #
.
New Appropriations (City Council Approval Required):
X From Unappropriated Reserves
.
,". ' : !t~t!~l'.~t~UJJ~.ili!Jl&'!'l;,~~6.Uj}tlJ:,,_ ..,_~ ,_,.~~l.M~~__~..-__,,~,lli1:;~jJ:.c;.~----, ". '. 'II ~. !
Name: Name:General Fund - POLICE: Machinery & $2,740
Equipment - ISF
Account #:
Account #:001-2010-750-073
Name: Name: General Fund - ENGINEERING - Contract $162
Services Inspection Private Development
Account #:
Account #:001-9030-740-072
Name: Name: General Fund - ECONOMIC $30
DEVELOPMENT - Community Promotion
Account #:
Account #:001-9040-731-000
Name: Name:EMS Fund $592
Account #: Account #:230.2060-740-000
Name: Name:
Account #; Account #:
Name: Name:
Account #: Account #:
Name: Name:
Account #: Account #;
Name: Name:
Account #: Account #:
Name: Name:
Account #: Account #;
REASON FOR BUDGET CHANGE ENTRY: To post Final Year End Budget Adjustments in conjunction
with the acceptance of the City's audit report for the year ended June 30, 1998
City Manager:
Date:
Signature
~~~I~~j:'!h>"""'l:"'~U'~'~:t""'I~llilll:"'rl;!nl~'.~<lm"""Ill!:\! ~~:+r""'~>_.~~'i':'I;l ,"",,'_\'+'+' ~I!W"",.".. _"" Ym~~""'''''~'-'.''''n:-''l!'''~W'''''.~>>''''<'''*''~O~P;::;~'f "'''''<<<,*"""v\''''....,..'.'r. ,. <"," . 'y"'i""<lt>.'.'t,,+<><~
!';I'''1kt1,:tl; ,', 'if '(',/; ',';.( > ,i), ,I,,' 1'<< ' '4" ,t \it:: 'It '8"1 A . ro. ved 'at' the' C. I . Councl.I'Meetio ,. o. tti:Date. ., .1';;[,.9/.1'5/98 j ,+..,(,. ,;, j
~ ' "I ~"" ,~~~"" "'I'i'~~,~~,1,\,1' t >~';'.!;'<< *" n ~ Ii '< >,~ *~'."II" . ~ lJ
, ~..Illf'1*~,',ri""":1."",,, '1/,1 ;/'1""1,1,,, ,JJ!))4:'ljll~, ~l~., ".,,,.Pp,, , .i',."". <.., .,.., , 1 . ," ,. ,ty{"d"'" ""."" "l,. ,.,." ,., g ,Q"., ~,.:' :" ~"" ,<<' , ,
Mayor:
Date:
Signature
Posted By:
Date:
Signature
. BUDGET CHANGE APPROVED
G:\AUDI'I\97-98AUD\CAFR\BUDGCHG4,DOC
PAGE I of I
ATTACHMENT 4
I (iary T Cicllella. <: I',~.
Donalel A. I>rillmicr. CY.A.
C;legory P. Cook, CYA
De.rmis A. Pringle. Cp.;\.
Hon S. While. CYA.
Hoy .I. nlair, CY.~.
. Jeffrey A. C~ner. CPA
Kilren Corner. c.P../\.
Lind" S. Todd. crA
c:. ..IDrn Nelson, C.PA
Vavrinek, Trine, Day & Co., LLP
(:ertlfiec111lI1-"lic ^c('ount~nls
Kevin T PuII i\-trn, c.P.\.
Ileidi E. I,oss. C 1'..\
Thomas A. Brewer, ( I' ,\
Matlllew S. Miller, CPA
Ray C. Cowles, (: I'.A
David L. DdvtOll, c: I'A
Ken E. JolHlson. C 1':\
J,HneS J\alsilno, ~'rincipal
Jerl A. Wenger. principal
Joseph M. .A,gll IIi-' r. Principal
C11arle.s II. C;idow. .11.. C:ullslIlliII11
Members:
. Ame::ricr.m Institute of Cerlitieci Public AlTOUIlfcH11S
. SEe PITlcti('e Sf'ction
. CitHforniil S()ci~IY of certifiert public AcCUurlti.:HltS
. Vv'(=-s\(~t'n /\s.socimJon of Accounting firms
September 30, 1998
:''''.
Honorable Mayor and City Council
City of Dublin, CA
....._, ,
In planning and performing our audit of the financial statements of City of Dublin, for the year ended June 30,
1998, we considered its internal control structure in order to. determine our auditing procedures for the purpose of
expressing our opinion on the financial statements and not to provide assurance on the internal control structure.
Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or
operation of the internal control structure that, in our judgment, could adversely affect the Organization's ability
to record, process, summarize, and report financial data consistent with the assertions of management in the
financial statements.
A material weakness is a reportable condition in which the design or operation of one or more of the internal
control components does not reduce to a relatively low level the risk that errors or irregularities in amounts that
would be material to the financial statements being audited may occur and not be detected within a timely period
by employees in the nonnal course of performing their assigned functions.
.
Our consideration of the internal control would not necessarily disclose all matters in the internal control that
might be considered to be material weaknesses as defined above. However, we noted no matters involving the
internal control structure and its operation that we consider to be material weaknesses as defined above.
This report is intended solely for the information and use of the Mayor, City Council and Management. However,
this report is a matter of public record and its distribution is not limited. We would like to express our
appreciation for the courtesy and cooperation extended to us by the staff of City of Dublin
V~/(~/Du; W.J t...L-P
Pleasanton, California
September 30, 1998
!.
.
GOGO Hopyarcl Hd., Suite 33G
Pleas<:ll1lon. C^ 94SHH-3:~S I
.(92G) 734-GGOO . f'AX (925) 734-661 1
www.ple<:lsarllOll@vtclcpCl.com
Wit!l Offices 1.oc<:llecJ:
^ IT ACHMENT ~
Rill1cllO CUCcllllollga
Fresno
ulguna I tills
SClIl Jose
C,mnic!lael
.
.
.
INDEPENDENT AUDITORS' REPORT ON
COMPLIANCE WITH THE PROPOSITION 111
1998-99 APPROPRIATION LIl\tIIT INCREMENT
To the Mayor and Members of the City Council
City of Dublin, California
We have applied the procedures below to the Budget Appropriations Limit Worksheet (Worksheet) for the City of
Dublin for the year ended June 30, 1999. These procedures, which were suggested by the League of California
Cities and presented in their Article XIIIB Appropriations Limitation Unifonn Guidelines (Guidelines) were
perfonned solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California
Constitution. This report is intended for the infonnation of management and the City Council; however, this
restriction is not intended to limit the distribution of this report, which is a matter of public record.
At your request, based on the League of California Cities' interpretation of Article XIIIB of the California
Constitution, the scope of our work excluded any tests or other procedures regarding the accuracy of the 1978-79
or 1986-87 "base year" appropriations limit calculations.
The procedures you requested us to perfonn and our findings were as follows:
A. We obtained the Worksheet and detennined that the limit and annual adjustment factors were adopted by
resolution of the City Council. We also detennined that the population and inflation options were selected by
a recorded vote of the City Council.
B. For the Worksheet, we computed the 1998-99 Appropriations Limit by multiplying the Adopted (Revised)
1997-98 Appropriations Limit by the Total Growth Factor.
C. For the Worksheet, we agreed the Per Capita Income, County and City Population Factors to California State
Department of Finance Worksheets. We agreed the Nonresidential Assessed Valuation Factor to a City of
Dublin Finance Department Worksheet.
D. We agreed the 1998-99 Appropriations Limit to a resolution of the City Council.
These agreed-upon procedures are substantially less in scope than an audit, the objective of which is the
expression of an opinion on the Worksheet. Accordingly, we do not express such and opinion.
Based on the application of the procedures referred to above, nothing came to our attention which caused us to
believe that the accompanying Worksheet was not computed in accordance with Article XIIIB of the California
Constitution, as interpreted in the California League of Cities Article XIIIB Appropriations Limit Unifonn
Guidelines. Had we perfonned additional procedures or had we made an audit of the Worksheet and the other
completed worksheets described above, matters might have come to our attention which would have been
reported to you.
V~,T~.~; Cm"u-P
September 30, 1998
Pleasanton, California
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