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Home My WebLink About4.09 FinancialRpt 3-98 5'~ &:?A...-.. CITY CLERK File # D!3H3][Q]-[5J[QJ . AGENDA STATEMENT . CITX COU~CIL Mt;~TING PA 11;:__ (April 21, 1998). SUBJECT: Financial Report For the Month of March 1998 ~ AReport Prepared by: Fred Marsh, Finance Manager EXHIBITS ATTACHED: 1. Chart - General Fund Revenues and Budget Comparison 2. Chart - General Fund Expenses and Budget Comparison 3. Balance Sheet and Income Statements for the Period Ending March 31, 1998 RECOMM:ENDATION: ~ Accept and file the reports. FINANCIAL STATEMENT: See reports for detail of monthly financial activity. . DESCRIPTION: 'This item provides the report of the monthly financial statements for the month of March. Consistent with prior reports the focus will be on General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. Analvsis of March 1998 Revenue and Expenditure Report Tbrough the first nine months of the fiscal year the revenue collections and expenses have been tracking _ similar to the previous fiscal year. It should be noted that there is not an even distribution of revenues and expenditures on a monthly basis. For example, in the revenue category, the City receives significant property tax revenue in the months of December and April, and the expenditures for major contracts such as Police Services lag since the City is billed on a quarterly basis. A more detailed analysis of General Fund Revenue and Expenditures is shown on the attached graphs and discussed below. General Fund Revenues Total General Fund Revenues collected through March are ahead of revenues collected in the first nine months of the previous fiscal year. The City had collected through March 1998 approximately 72% of the total budgeted General Fund Revenues compared to approximately 63% in the prior Fiscal Year. Property Taxes are higher than in the same period of the previous year due to timing differences in the receipt of the second portion of secured and unsecured property taxes from the county. . Sales Tax is higher than in the same period in the previous year. The City had collected through March 1998 approximately 78% of the total budgeted sales tax revenues compared to approximately 69% in the ------------------------------------------------------------------- COPIES TO: G:\MONTHFS\F\'98\398AG.DOC ITEM NO. prior fiscal Year. The City has received preliminary da!a for the sales tax collected during the Christmas . .. . . _._ . _ ._ I , Quarter. A review of specific categories of retail and commercial businesses displays some of the factors which have impacted total Sales Tax revenue. The Autos and Transportation Category has remained strong with sales in the Fourth Quarter of 1997 . exceeding the sales for the same quarter of 1996 by approximately 22%. In addition, sales in the Building and Construction and Fuel Stations and Dnigs.categories increased by 42% and 15% respectively, due to the opening of new sales outlets and higher sales activity. Sales in the Restaurants/Hotels and the Business Industry categories remained relatively flat during the quarter. Staff will be meeting in the near future with the City's sales tax consultant to discuss the current trends. Transient Occupancy Taxes are higher than in the same period of the previous year due to timing differences in the receipt of hotel taxes for the month of February during the last two years. Real Property Transfer Taxes have increased over the same period in the prior year due to an increase in assessed value and sales activity, primarily for residential units within the City. In addition, the initial sale of large parcels in Eastern Dublin resulted in an increased amount of Transfer Taxes. As of March the City had collected $112,002, which is approximately 57% of the Fiscal Year 1997/98 budget for this revenue category. In the prior fiscal year the total collected for the entire year was only $138,062. Licenses and Permits are higher than in the same period in the prior year, due to the issuance of several building permits and building plan check fees for several projects in the Eastern Dublin. Typically building permit revenue does not follow an even distribution. Also, the expenditures associated with performing the inspections do not necessarily fall in the same fiscal year as the permit fee is paid. Interest and Rentals are higher than in the same period in the prior year due to a higher cash balance. The current report is somewhat skewed due to adjustments which will be made at the end of the fiscal year. Initially all interest revenue is recorded in the General Fund. At year end a portion of this revenue is allocated to other funds on a pro rata basis. . Intergovernmental revenues are higher than in the same period in the prior year due to an increase in the amount of State Motor Vehicle in Lieu Fees collected to date. Charges for services are lower than in the same period in the prior year, primarily related to projected revenues for planning and engineering services associated with increased development activity in Eastern Dublin. The balance of the projected revenues are expected to be collected during the spring construction season. In addition, there is a lag in the posting of revenues directly related to contract engineering services. The City does not post these revenues until the contractor billing is processed. Other Revenues are higher than in the same period in the prior year due to the sale of the land left over from the Dublin Boulevard Extension that will be used for the creation of new sales outlets on the comer of Dublin Boulevard and Dougherty Road. Based upon the limited information available there were not any areas with significant deviations from the current budget projections, as presented in the midyear financial report. General Fund Expenditures . Overall, through the month of March expenditures in the General Fund totaled $11,468,145 and represented approximately 62% of the total budgeted expenditures in the General Fund. Of this amount, a -;2,- . total of $708,350 was related to Capital Improvement Projects and the remainder was related to Operating Costs reported in the General fund. Capital Project expenditures typically do not follow an even distribution due to differences in project timing from year to year. . In looking at only General Fund Operating Expenditures, the activity through March 1998 was comparable to the amounts expended for the same period in the prior Fiscal Year. As of March 1998, the City had expended 62% of the General Fund Operating Budget, compared to 67% in the prior Fiscal Year. As previously noted there are some timing differences with payments for contract services, which complicate comparisons between one year to the next. The following analysis identifies the basis for significant deviations: Civic Center Lease expenditures to date are at approximately 93% of the budget compared to 100% in the same period of the prior Fiscal Year. 'This is due to the fact that the City is required to budget the gross debt service payment, even though part of the payment is offset by funds held by the Trustee. As of the March report the City has recorded the full amount of the debt service payment to be made by the General Fund. Transportation expenditures to date are at approximately 58% of the budget compared to 65% in the same period of the prior Fiscal Year. The difference is due to timing differences in the payment for street . . reparr servIces. Community Development expenditures are lower than in the same period in the prior Fiscal Year, as the expenses related to contract Planning activities for several projects in Eastern Dublin are expected to be incurred later in the Fiscal Year. In addition there were staffing vacancies for a portion of the 1997/98 Fiscal Year in the Planning division. . Capital Improvement Projects are at approximately 49% of the budget compared to 64% in the same period of the prior Fiscal Year. 'This difference is due to the fact that several of the projects, including the San Ramon Road Slope Repair, the Sidewalk. Safety Program and the Civic Center Roof Repair, are not scheduled to begin until later in the current Fiscal Year. All expenditures to date are within the authorized budget. It is recommended that the City Council receive and file these reports as authorized by Section 41004 of the California Government Code. . -2- Exhibit 1 City of Dublin 1997-98 YTD Revenues and Budget Comparison For the Period Ending March 31,1998 - Unaudited . Total General Fund Revenues Property Taxes Sales Taxes Transient Occupancy Taxes Franchise Taxes Licenses and Permits Interest and Rentals . Intergovernmental from State Charges for Senrices Other Revenues -,---"~--_.-- 72% % J . FY 97/98 II FY 96/97 100% 0% 30% 60% 90% 75% of Year Complete 120% 150% FY 97/98 FY 97/98 %of FY 96/97 % of Total for Budget YTD Actual Budget YTD Actual FY 96/97 Property Taxes 4,482,700 2,889,465 64% 2,225,732 55% Sales Taxes 7,150,000 5,573,634 78% 4,922,161 69% Transient Occupancy Taxes 281,000 205,142 73% 142,921 54% Franchise Taxes 746,000 406,476 54% 371,740 51% Licenses and Pennits 1,043,350 978,083 94% 601,049 55% . Interest and Rentals 1,428,450 1,033,071 72% 775,805 56% Intergovernmental 1,160,620 906,948 78% 808,110 70% Charges for Services 2,334,737 1,350,460 58% 864,055 62% Other Revenues 487,189 485,605 100% 188,953 70% Total General Fund Revenues 19,114,046 13,828,884 72% 10,900,526 63% 4/9/98 13:37 g:lmonthfsIfy98\fscolor.xls Exhibit 2' Total General Fund Expenses ~. ----------.....w ___ ~_------...~ - - -- - - - . . City of Dublin 1997-98 YTD Expenses and Budget Comparison For the Period Ending March 31, 1998 - Unaudited % 67% Fire .FY 97/98 . FY 96/97 General Government Civic Center Lease Police Other Public Safety Transportation Health and Welfare Culture & Community Services . Community Development Capital Improv. P~ojec!s 64% 0% 30% 60% 75% of Year Complete 90% 120% FY 97/98 FY 97/98 %of FY 96/97 % of Total for Budget YTD Actual Budget YTD Actual FY 96/97 General Government 1,829,529 1,198,147 65% 1,186,331 70% Civic Center Lease 1,599,919 1,493,244 93% 1,496,712 100% Police 4,283,274 2,191,457 51% 1,938,222 51% Fire 3,598,953 2,389,559 66% 2,066,461 75% Other Public Safety 283,202 97,134 34% 80,643 45% . Transportation .-- 667,372 388,669 58% 405,982 65% Health and Welfare 17,320 6,215 36% 7,901 51% Culture and Community Services 2,216,875 1,356,124 61% 1,282,705 64% Community Development 2,708,248 1,639,246 61% 1,211,709 66% . Capital Improvement Projects 1,436,048 708,350 49% 657,904 64% Total General Fund Expenses 18,640,740 11,468,145 62% 10,334,570 67% General Fund Operating Expenses 17,204,692 10,759,795 63% 9,676,666 67% 4'16198 11 :50 g:\monthfslfy9Bltscolor .xis . " CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF MARCH 1998 . Prepared by ~~' The Finance Department Apri19, 1998 . EXHIBIT 3 GL102 CITY OF DUBLl N I'>AGE 1 4/09/98 BALANCE SHEET 10.50.08 FOR THE PERIOD 7/97 THROUGH 3/98 S. GENERAL SPECIAL SPECIAL CAP IT AL TRUST/ T 0 T A L " REVENUE REVENUE .. ASSESSMENT --IMPROVEMENT AGENCY - . ~ MEMORANDUM ONL Y --- FUNDS FUND S FUNDS FUNDS FUND CURRENT JUNE 30, 1997 ASSETS CASH 7215746.56- 1813387.58 229640.44 4855566.61 87840.05 229311.88- 538032.23- CASH ~ITH FISCAL AGENT 141085.18 141085.18 134206.20 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST 34174321.17 34174321.17 25974435.46 RECEIVABLES:TAXES ACCOUNTS (NEn 175302.42 175302.42 306200.31 INTEREST 175681.50 175681.50 ASSESSMENTS RENTS NOTES DUE FROM OTHERS 248261.35 85226.76 333488. 11 21596.01 INVENTORY AT COST PREPAID ITEMS 7048.54 7048.54 4237.15 FIXED ASSETS AMOUNTS TO BE PROVIDED 2018500.00 2018500.00 2090500.00 TOTAL ASSETS 27564868.42 1898614.34 229640.44 4855566.61 2247425.23 36796115.04 27993142.90 LIAB, FND BAL, RETND EARNINGS . DEPOSITS FOR PRIVATE DEVELPMNT 684339.62- 684339.62- 430381.11- DEPOSITS FOR AB1600 FEES 5035132.35- 5035132.35- 975571.42- DEPOSITS OTHERS "TTR33.15- 3547.89- 248261.35- 1029042.39- 674532.40- PAYABLES:ACCOUNTS 444721.75- 7507.91- 317.65- 452547.31- 300936.35- INTEREST - PAYROLL 46681.06- - 46681.06- 46438.03- - .- DUE TO OTHERS 4571.44- 4571.44- ,~ 290.00- DEBT INSTRUMENTS PAYABLE 2136000.00- 2136000.00- 2208000.00- TOTAL LIABILTIES 1957547.02- 11055.80- 5283711.35- 2136000.00- 9388314.17- 4636149.31- FUND BALANCES 25607321.40- 1887558.54- 229640.44- 428144.74 111425.23- 27407800.87- 23356993.59- TOTAL FUND EQUITY 25607321.40- 1887558.54- 229640.44- 428144.74 111425.23- 27407800_87- 23356993.59- TOTAL LIAS,FND BAL, RETD EARNS 27564868.42- 1898614.34- 229640.44- 4855566.61- 2247425.23- 36796115.04- 27993142.90- . J. e3 /J GL102 4/09/98 CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/97 THROUGH 3/98 . ...~ INTERNAL SERVICE FUND ASSETS CASH CASH ~ITH FISCAL AGENT UNAMORTIZED BOND DISCOUNT 508298.29 INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) II/TEREST ASS:::SSMENTS REI/TS NOTES DUE FROM OTHERS INVENTORY AT CCST PREPAID ITEMS FIXED ASSETS AMOUNTS TO BE PROVIDED ENTERPRISE FUNDS FIXED ASSETS GENERAL LONG GROUP OF TERM DEBT- ACCOUNTS ACCOUNT GROUP 3441.56- 1674601.45 46896.00 350034.76 19616208.27 I 4066689. 17 . TOTAL ASSETS 858333.05 21334264.16 4066689.17 18717381.42 18717381.42 LIAS, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABLES:ACCOUNTS INTEREST -- PAYROLL DUE TO OTHERS DEBT INSTRUMEI/TS PAYABLE TOTAL LIABILITIES FUND BALANCE CONTR I BUn ONS INVESTMENTS IN fIXED ASSETS RETAINED EARNINGS TOTAL_FUND EQUITY 469163.36- 389169.69- 858333.05- 858333.05- 21334264.16- 4066689.17- 18717381.42- TOTAL LIAB,FNO BAl, RETD EARNS . 15535000.00- 15535000.00- 689374.16- 5109890.00- 5799264.16- 4066689.17- 4066689.17- 18717381.42- 18717381.42- PAGE 1 10.50.53 TOT A l S --- MEMORANDUM ONLY --- CURRENT JUNE 3D, 1997 504856.73 1674601.45 329682.98 1734529.03 46896.00 24032932.20 18717381.42 21045462.27 5327970.26 44976667.80 28437644.54 34252381.42:~ 21592970.26- 34252381.42- 21592970.26- 1158537.52. 874507.70- 5499059.69- 5459961.45- 4066689.17- 510205_13- 10724286.38. 6844674.28. 44976667.80- 28437644.54- ? :1 1/ GL 1 04C THE CITY OF DUBLIN STATEMENT SHOYING PAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.22.43 FOR THE PERIOD 7/97 THROUGH 3/98 . GENERAL REVENUE FUND . " CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D .....*..REVENUES.....*. PROPERTY TAXES 4286000.00- 2777463.04- 64.8 1508536.96- 3920897.29- 2158152.60- 55..0 1762744.69- SALES TAX 7150000.00- 5573634.16- 78.0 1576365.84- 7108598.19- 4922161.18- 69_2 2186437.01- REAL PROPERTY TRANSFERS 196700_00- 112001.67- 56.9 84698.33- 138062.47- 67579.33- 48.9 70483.14- TRANSIENT OCCUPANCY TAX 281000.00- 205142.00- 73.0 75858.00- 267007.09- 142921.09- 53.5 124086.00- FRANCHISE TAXES 746000.00- 406476.39- 54.5 339523.61- 723384 . 60- 371739.58- 51.4 351645.02- LICENSES & PERMITS 1043350.00' 978083.40- 93.7 65266.60- 1092182.95- 601048.63- 55.0 491134.32- FINES & FORFEITURES 33200.00- 26787.94- 80.7 6412.06- 38492.21- 30799.12- 80.0 7693.09- USES OF MONEY AND PROPERTY 1428450.00- 1033071. 21- 72.3 395378.79- 1388948.66- 775804.75- 55.9 613143.91- INTERGOVERNMENTAL FROM STATE 1160620.00- 906947.73- 78.1 253672.27- 1151275.49- 808110.27- 70.2 343165.22- CHARGES FOR SERVICES 2334737.00- 1350460.18- 57.8 984276.82- 1386418.59- 864054.98- 62.3 522363.61- OTHER SOURCES OF REVENUE 453989.25- 458816.58- 101.1 4827.33 223207.32- 158154.01- 70.9 65053.31- TOTAL REVENUE 19114046.25- 13828884.30- 72.3 5285161.95- 17438474.86- 10900525.54- 62.5 6537949.32- .*...*.EXPENDI TURES....... GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 9215.00 187.40 2.0 9027.60 27346.97 27346.97 100.0 .00 CITY COUNCI L 1010 139834.00 90335.86 64.6 49498_ 14 127472.84 96869.31 76.0 30603.53 CITY MANAGER 1020 334487.00 228469.96 68.3 106017.04 291093.65 204582.77 70.3 86~. CITY ATTORNEY 1030 234794.00 146415.75 62.4 88378.25 201718.85 127580.48 63.2 741 ADMIN SERVIC::S 1040 647675.00 436112.44 67.3 211562.56 569247.12 401593.95 70.5 1676 . BUILDING MANAGEMENT 1050 315955.00 194851.50 61.7 121103.50 331517.40 205411.00 62.0 126106.40 FACILITY RENTAL 1050-719 1599919.00 1493243.61 93.3 106675.39 1496816.41 1496712.41 100.0 104 . 00 INSURANCE COST CENTER 1060 146803.00 101398.25 69.1 45404_75 122777.83 116107.85 94.6 6669.98 ELECTIONSCCST CENTER 10rO 766.00 375.91 49.1 390.09 20511.92 6B38.88 33.3 13673.04 - ACTIVITY TOTAL 342944B.00 2691390.68 78.5 738057.32- -- 3188502.99 2683043.62 84.1 505459.37 PUBLIC SAFETY: POll CE 2010 4283274.00 2191457.23 ~51.2 2091B16.77 3794625.12 193B222.41 51:~ 1856402.71 CROSSING GUARDS COST 2020 4904B.00 29399.16 59.9 19648.84 40926.26 23155.79 56.6 17770.47 ANIMAL CONTROL 2030 200124.00 54754.06 27.4 145369.94 110514.00 36152.00 32.7 74362.00 DISASTER PREAPREONESS 2050 34030.00 12980.91 3B.1 21049.09 25992.10 21335.52 B2.1 4656.58 FIRE SERVICES 2060 3598953.00 238955B.87 66.4 1209394.13 2751796.45 2066460.81 75.1 685335.64 ACTIVITY TOTAL 8165429.00 4678150.23 57.3 3487278.77 6723853.93 4085326.53 60.8 2638527.40 TRANSPORT A TI ON: puaLl C IJORKS 3010 366732.00 244695.87 66.7 122036.13 319005.00 217960.22 68.3 101044.78 STREET MAINTENANCE 3020 55770.00 2811.86 5.0 52958.14 31593.44 28894.37 91.5 2699.07 STREET TREE MAINTENANCE 3040 47700.00 18447.87 38.7 29252.13 48375 .71 22191. 70 45.9 26184.01 STREET lANOS:APE MAINT. 3050 197170.00 122713.77-- 62.2 74456.23 230289.60 136935.90 59.5 93353.70 ACTIVITY TOTAL 667372.00 388669.37 58.2 278702.63 629263.75 405982.19 64.5 223281.56 HEALTH & ~lFARE: WASTE MANAGEMENT 5020u 5320.00 .00 5320.00 3595.87 1900.50 52.9 1695.37 CHILD CARE 5030 12000.00 6215.34 51.8 - 5784.66--- 12000.00 6000.00 50.0 6000.00 ACTIVITY TOTAL 17320.00 6215.34 35.9 11104.66 15595.87 7900.50 50.7 7695.37 CULTURE & lEISURE SERVICES:- LIBRARY SERVICES 8010 216994.00 108498.50 50.0 108495.50 205874.00 102937.00 50.0 102937.00 CULTURAL ACTIVITIES 8011 10000.00 10000.00 100.0 .00 12500.00 10000.00 80.0 2500.00 HERITAGE CENTER 8012 55930.00 36760.65 65.7 19169.35 54291.08 33755.38 62.2 2~. DuaLl N CEMETERY 8013 16690.00 12606.78 75.5 4083.22 15749.25 10899.45 69.2 y ~ II GL104C THE CITY OF DUBLIN STATEMENT SHO~ING PAGE 2 4/09/98 REVENUES VERSUS EXPENDITURE 10.22.43 . FOR THE PERIOD 7197 THROUGH 3/98 GENERAL REVENUE FUND -' CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D PARK MAINTENANCE 8020 594255.00 315269.28 53.1 278985.n 594119.19 344037.37 57.9 250081.82 COMMUNITY CABLE TV 8030 37051.00 29232.00 78.9 7819.00 34256.n 26576.n n.6 7680.00 RECREATION ADMIN. 8040 256353.00 174356.82 68.0 81996.18 234707.54 174533.20 74.4 60174.34 PLAYGROUNDS 8045 128003.00 83748.39 65.4 44254.61 108257.69 75321. 14 69.6 32936.55 SHANNON CENTER 8050 148006.00 104314.92 70.5 43691.08 136660.43 97462.06 71.3 39198.37 PRESCHOOL 8055 54333.00 38361.79 70.6 15971.21 51629.57 36267.58 70.2 15361.99 TEENS PROGRAM 8060 45296.00 21504.72 47.5 23791.28 25445.93 19910.75 78.2 5535.18 ADUL T SPORTS 8065 65350.00 38683.70 59.2 26666.30 61034.72 37431.20 61.3 23603.52 YOOTH SPORTS 8066 52406.00 35436.29 67.6 16969.71 39910.n 315n.85 79.1 8332.92 SPECIAL EVENTS 8070 83617.00 51853.93 62.0 31763.07 40133.97 26032.04 64.9 14101.93 SEN I OR CENTER 8080 105n1.00 67046.28 63.4 38n4. n 80392.97 61n9.94 76.8 18663.03 RECREATION INSTRUCTION 8090 123555.00 89724.52 72.6 33830.48 89684.89 63933.99 71.3 25750.90 AQUATICS 8100 223265.00 138725 . 17 62.1 84539.83 215910.85 130298.99 60.3 85611.86 ACTIVITY TOTAL 2216875.00 1356123.74 61.2 860751.26 2000559.57 1282704.66 64.1 717854.91 COMMUNITY DEVELOPMENT: PLANNING 9010 850121.00 542494.82 63.8 307626.18 659318.79 4n608.07 72.4 181710.72 BUILDING SAFETY 9020 602536.00 361853.80 60.1 240682.20 386171.15 245004.55 63.4 141166.60 ENGINEERING 9030 1109378.00 618579.81 55.8 490798.19 684913.30 408426.45 59.6 276486.85 ECONOMIC DEVELOPMENT 9040 146213.00 116317.32 79.6 29895 .68 108155.26 80670.18 74.6 27485.08 ~ ACTIVITY TOTAL 2708248.00 1639245.75 60.5 1069002.25 1838558.50 1211709.25 65.9 62684 9.25 TAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 93NN 595750.00 333007.27 55.9 262742.73 80137.74 27878.27 34.8 52259.47 COMMUNITY IMPROVEMENTS 94NN 68187.00 8254.08 12.1 59932.92 51n1.12 8036.51 15.5 43734.61 PARKS 95NN 192189.00 105542.47 54.9 86646.53 497423.22 436858.81 87.8 60564.41 STREET CONSTRC/IMPROVMT 96NN 579922.00 261546.66 45.1 318375.34 403724.50 185130.80 45.9 218593.70 ACTIVITY TOTAL 1436048.00 708350.48 49.3 727697.52 1033056.58 657904.39 63.7 375152.19 TOT A l EXPENDITURES 18640740.00 11468145.59 61.5 71n594.41 15429391.19 10334571.14 67.0 5094820.05 EXCESS <REVENUE>EXPENDITURES 473306.25- 2360738.7F -:r98.8 1887432.46 2009083.67- 565954.40- 28:~ 1443129.27- TRANSFERS IN FROM OTHER FUNDS .00 10785.46- 10785.46 50n.54- .00 50n.54- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 4211.16 .00 4211. 16 EXCESS <REVENUE> EXPENDITURE 473306.25- 2371524.17- 501.1 1898217.92 2009950.05- 565954.40- 28.2 1443995 . 65- . :; ~ // GL 1 04C THE CITY OF DUBLIN STATEMENT SHD~iNG . PAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.18.11 FOR THE PERIOO 7197 THROUGH 3/98 . SPECIAL REVENUE FUNDS ,- CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ........REVENUES....... PROPERTY TAXES 71500.00- 44862.32- 62.7 26637.68- .00 .00 .00 SALES TAX 159300.00- 125481.42- 78.8 33818.58- 152122.48- 115449.86- 75.9 366n.62- FINES & FORFEITURES 25000.00- 17180.56- 68.7 7819.44- 22506.62- 15674.15- 69.6 6832.47' SPECIAL BENEFITS ASSESSMENTS .00 2182.89- 2182.89 .00 .00 .00 USES OF MONEY AND PROPERTY 78560.00- .00 78560.00- 98044.39- 39.84- 98004.55- INTERNGOVERNMENTAL FROM STATE 740859.00- 447130.25- 60.4 293n8.75- 611716.48- 406214.51- 66.4 205501.97- INTERGOVERNMENTAL FROM COUNTY 141460.00- 114867.00- 81.2 26593.00- 143136.00- 117693.00- 82.2 25443.00. INTERGOVERNMENTAL FROM FEDERAL 464889.00- 11440.55- 2.5 453448.45- 185082.30- 14514.28- 7.8 170568.02- CHARGES FOR SERVICES 739000.00- 432862.37- 58.6 306137.63- 788267.59' 398156.32- 50.5 390111.27- OTHER SOURCES OF REVENUE 218000.00- 12403.00- 5.7 205597.00- 311205.00- 36549.00- 11.7 274656.00- TOTAL REVENUE 2638568.00- 1208410.36- 45.8 1430157.64- 2312080.86- 1104290.96- 47.8 1207789.90- .......EXPENOITURES....... GENERAL GOVERNMENT ACTIVITIES: BUILDING MANAGEMENT .00 175.00 175.00- .00 .00 .00 ACTIVITY TOTAL .00 175.00 175.00- .00 .00 .Or. PUBLIC SAFETY: POLI CE 93845.00 44990.25 47.9 48854.75 63146.44 11805.39 18.7 51. TRAFFIC SIGNALS 108150.00 41556.54 38.4 66593.46 78617.71 43905.n 55.8 34 FIRE SERVICES 75960.00 37965.32 50.0 37994.68 .00 .00 ACTIVITY TOTAL 277955.00 124512.11 44.8 153442.89 141764.15 55711. 11 39.3 86053.04 TRANSPORTATION: PUBLI C ~ORKS .00 .00 .00 172.47 .00 1n.47 STREET MAINTENANCE 208910.00 69317.46 33.2 139592.54 213347.82 71518.75 33.5 141829.07 STREET SWEEPING 80600-.00 -- -. - 43802.33- 54.3 -- 36797.67 67675.22 44804.29 66.2 22870.93 ACTIVITY TOTAL 289510.00 113119.79 39.1 176390.21 281195.51 116323.04 41.4 1648n.47 HEALTH & WELFARE: -:~ ~ASTE MANAGEMENT 808166.00 368460.38 45.6 439705.62 718827.n 381259.75 53.0 337567.97 ACTIVITY TOTAL 808166.00 368460.38 45.6 439705.62 718827.n 381259.75 53.0 337567.97 CULTURE & LEISURE SERVICES: PARK MAINTENANCE .00 .00 .00 7154.10 6437.41 90.0 716.69 ACTIVITY TOTAL .00 .00 .00 7191.46 6474.77 90.0 716.69 COMMUNITY DEVELOPMENT:- ENGINEERING 88120.00 13543.13 15.4 74576.87 88980.07 24797.48 27.9 64182.59 ACTIVITY TOTAL 88120.00 13543.13 15.4 74576.87 88980.07 24797.48 27.9 64182.59 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 256283.00 131412.62 51.3 124870.38 140454.07 7936.41 5.7 132517.66 PARKS 219102.23 87569.08 40.0 131533.15 443937.09 26274.75 5.9 417662.34 STREET CONSTRUCTION/IHPROVMT 783610.00 44104.09 5.6 739505 .91 353418.05 274454.29 77.7 78963.76 ACTIVITY TOTAL 1258995.23 263085.79 20.9 995909.44 937809.21 308665.45 32.9 629143.76 TOT A L EXPENDITURES 2n9791.23 887040.49 32.5 1842750.74 2175768.12 893231.60 41.1 1282536.52 EXCESS ~REVENUE>EXPENDITURE 91223.23 321369.87- 352.3- 412593.10 136312.74- 211059.36- 154.8 74746.62 TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 3395.00 .00 3395 . DO EXCESS ~REVENUE> EXPENDITURE 91223.23 321369.87- 352.3- 412593.10 132917.74- 211059.36- 158.8 78. b 4 JI GL 1 04C THE CITY -OF-OUBLlN STATEMENT SHO\JING PAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.26.02 . FOR THE PER I 00 7/97 THROUGH 3/98 SPECIAL ASSESSMENT FUNDS .' CURRENT PERlOO-'-'.- --" --- .. ~.... PREVIOUS YEAR ENDING-JUNE 30,-- 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FI SCAl YR Y-T-D ********REVENUES******* SPECIAL 8ENEFITS ASSESSMENTS 274407. DO- 148382.59- 54.1 126024.41- 243986.94- 122270.01- 50..1 121716.93- USES OF MONEY AND PROPERTY 13395.00- .00 13395.00- 18795.26- 1672.49- 8.9 17122. n- OTHER SOURCES OF REVENUE 2000.00- .00 2000.00- .00 .00 .00 TOTAL REVENUE 289802.00- 148382.59- 51.2 141419.41- 262782.20- 123942.50- 47.2 138839.70- *******EXPENDI TURES****.** GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: TRFC SIGS/STREET LIGHTING 121705.00 55298.36 45.4 66406.64 103293.98 51997.09 50.3 51296.89 ACTIVITY TOTAL 121705.00 55298.36 45.4 66406.64 103293.98 51997.09 50.3 51296.89 TRANSPORTATION: PUBLI C 1JQRKS 1300.00 2510.85 193.1 1210.85- 4247.66 2545.30 59.9 1702.36 STREET TREE MAINTENANCE 11410.00 2528.76 22.2 8881.24 5697.32 1723.32 30.2 3974.00 STREET LANDSCAPE MAINTENANCE 139420.00 76988.06 55.2 62431.94 138868.81 79831.65 57.5 59037.16 ACTIVITY TOTAL 152130.00 82027.67 53.9 70102.33 148813.79 84100.27 56.5 64713.52 HEALTH & ~ELFARE: ~URE & LEISURE SERVICES: UNITY DEVELOPMENT: ENGINEERING 4650.00 3465.00 74.5 1185.00 3185.96 3023.44 94.9 162.52 ACTIVITY TOTAL 4650.00 3465.00 74.5 1185.00 3185.96 3023.44 94.9 162.52 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 31815.00 7815.00 24.6 24000.00 16488.87 8067.92 48.9 8420.95 STREET CONSTRUCTION/IMPROVMT 47438.00 45000.00 94.9 2438.00 103000.00 103106.75 100.1 106.75- ACTIVITY TOTAL 79253.00 52815.00 66.6 26438.00 119488.87 111174.67 93.0 8314.20 193606.03- ~54.1 ...... TOT A L EXPENDITURES 35m8.00 164131.97 374782.60 250295.47 66.8-=- 124487.13 EXCESS<REVENUE>EXPENDITURE 67936.00 45223.44 66.6 22712.56 112000.40 126352.97 112.8 14352.57- EXCESS <REVENUE> EXPENDITURE 67936.00 45223.44 66.6 22712.56 112000.40 126352.97 112.8 14352.57- . 15( / / GL104C THE CITY OF DUBLIN STATEMENT SHOWING t'AGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.41.47 FOR THE PERIOD 7/97 THROUGH 3/98 CAP IT AL 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 2889412.00- 51796.03- 1.8 2837615.97- 328497.84- 70429.55- 21.4 258068.29- TOTAL REVENUE 2889412.00- 51796.03- 1.8 2837615.97- 328497.84- 70429.55- 21.4 258068.29- *******EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES: ACTI VITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: TRANSPORTATION: HEALTH & ~ELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: PLANNING 12850.00 .00 12850.00 .00 .00 .00 ACTIVITY TOTAL 12850.00 .00 12850.00 .00 .00 .00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 100000.00 21120.39 21.1 78879.61 12823.75 7978.75 62.2 4845.00 COMMUNITY IMPROVEMENTS 42063.00 11825.93 28.1 30237.07 .00 .00 .00 PARKS 247410.00 41795.14 16.9 205614.86 .00 .00 .00 STREET CONSTRUCTION/IMPROVMT 2515167.00 89706.96 3.6 2425460.04 449732.20 299858.28 66.7 149873.92 ACTIVITY TOTAL 2904640.00 164448.42 5.7 2740191.58 462555.95 307837.03 66.6 15471"" 1547_ TOT A L EXPENDITURES 2917490.00 164448.42 5.6 2753041.58 462555.95 307837.03 66.6 EXCESS<REVENUE>EXPENDI TURE 28078.00 112652.39 401.2 84574.39- 134058.11 237407.48 177.1 103349.37- TRANSFERS OUT TO OTHER FUNDS .00 10785.46 10785.46- 1682.54 .00 1682.54 EXCESS <REVENUE> EXPENDITURE 28078.00 123437.85 439.6 95359.85- 135740.65 237407.48 174.9 101666.83- c:e- . cJ J' / j '-"1\ 1,.,/ GL104C THE CITY OF DUBLIN STATEMENT SHO~ING PAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.46.18 FOR THE . PERIOD 7/97 THROUGH 3/98 TRUST/AGENCY FUND ,'- CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D .....**.REVENUES*.**... SPECIAL BENEFITS ASSESSMENTS .00 146850.76- 146850.76 236036.28- 117654.79- 49.8 118381.49- USES OF MONEY AND PROPERTY .00 4698.12. 4698.12 11962.96- 4288.98- 35.9 7673.98- TOTAL REVENUE .00 151548.88- 151548.88 247999.24- 121943.77. 49.2 126055.47- .**.**.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 PUBLIC SAFETY: TRANSPORT A TI ON: HEALTH & ~LFARE: 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 81354.37 81354-37- 15529.74- 110525.73 711.7- 126055.47- ~SS (REVENUE) EXPENDITURE .00 81354.37 81354.37- 15529.74- 110525.73 711.7- 126055.47' ...~ . C? c1 J/ ( i/ GL104C THE CITY OF DUBLIN STATEMENT SHO~ING ,pAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.30.35 FOR THE PERIOD 7197 THROUGH 3/98 INTERNAL SERVICE FUND . . .~_. - .-- CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 13750.00- .00 13750.00- 18137.65- .00 18137.65- CHARGES FOR SERVICES 243411.00- 180980.18- 74.4 62430.82- 211049.81- 156093.63- 74.0 54956.18- OTHER SOURCES OF REVENUE 500.00- 50.00- 10.0 450.00- 21901. 75- 1122.70- 5.1 20779.05- TOTAL REVENUE 257661.00- 181030.18- 70.3 76630.82- 251089.21- 157216.33- 62.6 93872.88- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 283750.00 77158.58 27.2 206591.42 262014.45 101616.98 38.8 160397.47 ACTIVITY TOTAL 283750.00 77158.58 27.2 206591.42 262014.45 101616.98 38.8 160397.47 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 283750.00 77158.58 27.2 206591.42 262014.45 101616.98 38.8 160397.47 EXCESS<REVENUE>EXPENDITURE 26089.00 103871.60- 398.1- 129960.60 10925.24 55599.35- 508.9- 66524.59 EXCESS <REVENUE> EXPENDITURE 26089.00 103871.60- 398.1' 129960.60 10925.24 55599.35- 508.9- 665. 'z . It) I ~-::,r' ~j .- : f ,I , GL 1 04C THE CITY OF DUBLIN STATEMENT SHO~ING PAGE 1 4/09/98 REVENUES VERSUS EXPENDITURE 10.36.01 -FOR THE . PERIOO 7/97 THROUGH 3/98 ENTERPRISE FUNDS . -- .~ ,- .---- . PREVIoUS YEAR ENDING JUNE 30, 1997 -- CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 1708264.00- 1545721.77- 90.5 162542.23- 1592321.83- 1556686.42- 97.8 35635.41- TOTAL REVENUE 1708264.00- 1545721.77- 90.5 162542.23- 1592321.83. 1556686.42- 97.8 35635.41- *******EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 1599939.00 1248836.32 78.1 351102.68 1314726.23 1231286.22 93.7 83440.01 ADMIN SERVICES 4260.00 3415.00 80.2 845.00 4194.20 1000.00 23.8 3194.20 ACTIVITY TOTAL 1604199.00 1252251.32 78.1 351947.68 1318920.43 1232286.22 93.4 86634.21 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 1604199.00 1252251.32 78.1 351947.68 1318920.43 1232286.22 93.4 86634.21 EXCESS<REVENUE>EXPENDITURES 104065.00- 293470.45- 282.0 189405.45 273401.40- 324400.20- 118.7 50998.80 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 4211.16- .00 4211 .16- .SS <REVENUE> EXPENDITURE 104065.00- 293470.45- 282.0 189405.45 277612.56- 324400.20- 116.9 46787.64 ....,. . - ! I , ! I , , 0<" ;./ ;/