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HomeMy WebLinkAbout4.12 Fin Reports 3-99 - ..n ,"'" CITY CLERK File # OBJ[3J[Q]..3J5J AGENDA STATEMENT . AGENDA STATEMENT CITY COUNCIL MEETING DATE: (May 4, 1999) SUBJECT: Financial Reports for March 1999 (faZ. Report Prepared by: Paul S. Rankin, Assistant City Manager ATTACHMENTS: 1. Comparison of General Fund Revenue Collections In Current Period To Previous Year and Budget 2. Comparison of General Fund Revenue Expenditures In Current Period To Previous Year and Budget 3. Balance Sheets and Income Statements for the Periods Ending March 1999 RECOMMENDA nON: V ~ Accept and file the reports. FINANCIAL STATEMENT: See reports for detail of monthly financial activity. . DESCRIPTION: This item provides the report of the financial statements for the month of March 1999. The budget changes presented in Mid Year Financial Report and approved at the City Council Budget Study Session on March 16, 1999, are included as part of this financial report. 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. Analysis of March 1999 Revenue and Expenditure Report Through 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 revenues 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 were collected at a rate ahead of the first nine months of the previous Fiscal Year. The City had collected through March 1999 approximately 69% of the total budgeted General Fund Revenues compared to approximately 66% in the prior Fiscal Year. Sales Tax is slightly higher than the percentage collected in the same period in the previous as a result of the increased sales activity within the City. However, it should be noted that the State has advised cities . that due to a conversion to a new computerized system, errors were made in the Christmas Quarter Sales ------------------------------------------------------------------------------------------------------------- COPIES TO: ITEMNO.~ G:\MONTHFS\399 Financial Reports.doc . . Tax Remittance. The detailed data has also been delayed which impacts the ability to project'estimated taxes. The percentage of franchise taxes collected is reflective of growth in the City. This report includes 100% of the Cable TV franchise taxes and Garbage franchise taxes covering July 1998 through February 1999.. As the subscription to these services increase the total revenue also increases. Similar trends are reflected in the issuance of building permits. Through the month of March permits issued represented improvements valued in excess of$156 million. The data presented regarding Interest and Rental revenue is somewhat skewed in the current report as the interest earnings reported in the General Fund for January through March of 1999 have not been allocated to all of the City's funds on a pro rata basis. This allocation is done on a semi annual basis. In addition, the City has had more cash available in the first nine months for investment than was assumed in the budget calculations. However it should be noted that interest earnings for the remainder of the Fiscal . Year will be significantly less due to the prepayment of the Civic Center Certificates of Participation, which took place on February 1, 1999, and the recent decline in interest rates, which will result in a lower yield than was achieved in the first half of the year. Charges for Services are higher than revenues collected during the same period of the prior year, primarily due to revenues received for planning and engineering services associated with increased development activity in Eastern Dublin and the establishment of the Eastern Dublin Specific Plan Implementation Fee, which was not included in the adopted budget. Other Revenues are lower than the Other Revenues collected during the same period in the prior year. This category is affected by the sale of a 1994 fire truck for a new replacement unit, which will not occur ~~~~ . General Fund Expenditures Overall, through the month of March expenditures in the General Fund totaled $13,467,135 and represented approximately 59% of the total budgeted expenditures in the General Fund. Of this amount, a total of $898,474 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. General Fund Operating Expenditures through March 1999 were comparable to the amounts expended for General Fund Operating Expenditures the same period in the prior Fiscal Year. Civic Center Lease expenditures to date are approximately 94% of 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 for Fiscal Year 1998/99. In the Public Safety program area the most significant deviations are related to timing differences in the receipt and payment of contract services. This is the case for both Fire Services and Animal Control. Transportation expenditures in the current year are only at 52% compared to 60% in the prior year. This is primarily due to a larger General Fund Street repair budget in the current year. These repairs will be made in the last quarter in conjunction with the Street Overlay and Slurry Seal projects. . Culture and Community Services are lower than in the same period in the prior Fiscal Year due to a delay in the recruitment and appointment of staff to vacant positions and lower water charges incurred to date J.-- for Park Maintenance in comparison to the prior fiscal year. Community Development expenditures are higher than in the same period in the prior year due to higher development related contract expenditures incurred in the Engineering Activity. . Capital Improvement Projects are only at 30% of budget to date as the majority of the expenditures on several capital projects, such as improvements to the Swim Center and the Dublin Elementary Sports Field, are not scheduled to take place until later in the year. In addition, the purchase of a new fire apparatus, budgeted for Fiscal Year 1998-99, will not take place until the next 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. . . ---- ......, --- / b(/ /3 . City of Dublin 1998-99 YTD Revenues and Budget Comparison For the Period Ending March 31,1999 - Unaudited Total General Fnnd -~69% I Revenues J 166% I I , ' ~62~ Property Taxes 63oio ~ I I 72% 169% Sales Taxes , . FY 98/99 I~ FY 97/98 + I I Transient _ 64% Occupancy Taxes fi---r 67% . 57% FranchISe Taxes r -- ---151% Licenses and Permits i I I I I 87% I i t . t Intergovernmental from State Interest and Rentals --- ----- 73% 74% t Other Revenues 70% Charges for Services 38% 88% I 0% 30% 60% 90% 120% 75% of Year Complete 150% FY 98/99 FY 98/99 %of FY 97/98 % of Total for Budget YTD Actual Budget YTD Actual FY 97/98 Property Taxes 5,091,100 3,161,159 62% 2,889,090 63% Sales Taxes 8,200,000 5,878,196 72% 5,573,634 69% Transient Occupancy Taxes 337,000 214,977 64% 205,142 67% Franchise Taxes 815,000 466,649 57% 406,476 53% Licenses and Permits 1,876,755 1,623,980 87% 978,292 70% Interest and Rentals 1,225,530 934,235 76% 1,033,571 68% . Intergovernmental 1,308,420 961,256 73% 906,948 74% Charges for Services 3,011,328 2,117,222 70% 1,350,572 54% Other Revenues 681,645 262,337 38% 484,139 88% Total General Fund Revenues 22,546,778 15,620,011 69% 13,827,864 66% c.ta Pm..". ~ '1;23.4Wl ATTACHMENT 1 ;< c6 13 City of Dublin 1998-99 YTD Expenses and Budget Comparison For the Period Ending March 31,1999 - Unaudited ] I 59% Total General Fund Expenses 163% . I I , 63% General Government 68% + I I Civic Center Lease 94% 100% . + I i Police 50% 51% + I . FY 98/99 Fire 71% 0:5% = FY 97/98 + I J Other Public Safety 32% 37% + I Transportation 60% + I ~3% I Health and Welfare + 136% I Culture & Community Services 55,% Community Development t I ;; I 11 69% I I:) 0 I + I I Capital Improv. Projects ~30% 72% I I . 0% 30% 60% 90% 120% 75% of Year Complete FY 98/99 FY 98/99 %of FY 97/98 % of Total for Budget YTO Actual Budget YTO Actual FY 97/98 General Government 2,267,235 1,438,434 63% 1,198,122 68% Civic Center Lease 1,719,374 1,614,407 94% 1 ,493,244 100% Police 4,457,863 2,242,867 50% 2,191,384 51% Fire 4,210,354 2,977,231 71% 2,365,574 65% Other Public Safety 272,131 87,576 32% 97,134 37% Transportation 794,440 417,009 52% 388,669 60% Health and Welfare 18,160 6,075 33% 6,215 36% Culture and Community Services 2,580,711 1,425,450 55% 1,355,800 63% Community Development 3,443,127 2,359,612 69% 1,639,246 59% Capital Improvement Projects 3,033,234 898,474 30% 708,350 72% Total General Fund Expenses 22,796,629 13,467,135 59% 11,443,738 63%. General Fund Operating Expenses 19,763,395 12,568,661 64% 10,735,388 63% 0.. PtnMI" ~ 11;21",. ATTACHMENT 2 . CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF :!\1ARCH 1999 . Prepared by The Finance Department April 26, 1999 . 3~ /3 ATTACHMENT 3 GLI02 CITY OF DUBLIN V~ 1:3 PAGE 1 4/25/99 BALANCE SHEET 7.24:38 FOR THE PERIOD 7/98 THROUGH 3/99 GENERAL SPECIAL SPECIAL CAP IT AL TRUSTI T o TAL S REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY --- MEMORANDUM ONLY ~ FUNDS FUNDS FUNDS FUNDS FUND CURRENT JUNE 30. 8 ASSETS CASH 13903501.63- 2095730.51 283634.57 10835695.49 69088.84 618351. 22- 228304.74- CASH WITH FISCAL AGENT 148194.39 148194.39 141630.90 UNA~JRTIZED BOND DISCOUNT INVESTMENTS AT COST 31832864.17 31832854.17 34174321.17 RECEIVABLES:TAXES ACCOUNTS (NET) 165501.58 56552.15 222053.73 199287.30 INTEREST 175681.50 ASSESSMENTS RENTS NOTES DUE FROM OTHERS 9070.16 106990.01 116050.17 333488.11 INVENTORY AT COST PREPAID IiE~S 6071.16 6071.16 7048.54 r:IXED ASSETS AMOUNTS TO BE PROVIDED 1941500.00 1941500.00 2018500.00 TOTAL ASSETS 18110005.44 2259272.67 283534.57 10836696.49 2158783.23 33648392.40 36821652. LIAS. r:ND BAL. RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT 910911.03- 910911.03- 684339.62. DEPOSITS FOR AB1600 FEES 291870.00- 10960778.84- 11252648.84. 5035132.35- DEPOSITS OTHERS 770256.46- 3547.89- 9070.16- 782874.51- 1029042.39- PAYABLES:ACCOUNTS 153169.55- 628.34- 628.35 153169.54- 452547.31- INTEREST PAYROLL 47301. 93- 47301.93- 46681. 06- DUE TO OTHERS 25863.55- 25863.55- 4571.44- DEBT INSTRUMENTS PAYABLE 2059000.00- 2059000.00. 2136000.00- TOTAL LIABILTIES 1907502.52- 296046.23. 10969220.65- 2059000.00- 15231769.40. 9388314.17- FUND BALANCES 16202502.92- 1963226.44- 283634.57- 132524.16 99783.23. 18416623.00- 27433338.61- TOTAL FUND EQUITY 16202502.92. 1963226.44- 283634.57- 132524.16 99783.23- 18416623.00- 27433338.61- TOTAL LIAB.FND 8AL. RETD EARNS 18110005.44- 2259272.67- 283634.57- 10836696.49- 2158783.23- 33648392.40. 36821652.78- . GLIo2 . 4/25/99 CITV OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/9B THROUGH 3/99 . INTERNAL SERVICE FUNDS ENTERPRISE FIXED ASSETS GENERAL LONG FUNDS GROUP OF TERM DEBT ACCOUNTS ACCOUNT GROUP ASSETS CASH CASH WITH FISCAL AGENT UNA~JRTIZED BOND DISCOUNT 878580.21 5172.33 INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES 46896.00 DUE FRO~ OTHERS INVENTORY AT COST PREPAID ITEMS PI XED ASSETS A~OUNTS TO BE PROVIDED 1645067.31 19163436.42 6380137.99 TOTAL ASSETS . FND BAL. RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABLES:ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES FUND BALANCE CONTRI BUTIONS INVESTMENTS IN FIXED ASSETS RETAINED EARNINGS TOTAL FUND EQUITY 2523647.52 19215504.75 6380137,99 31459437.85 31459437.86 14770000.00- 14770000.00- 714237.97- 664385.25 1809409.55- 5109890.00- 6380137.99- 2523647.52- 4445504.75- 6380137.99- TOTAL LIAB.rND BAL. RETD EARNS 31459437.86- 31459437.86- 2523647.52- 19215504.75- 6380137.99- 31459437.86- . :5 ~ )5 PAGE 1 7.24.47 TOTALS --- MEMORANDUM ONLY --- CURRENT JUNE 30. 1998 883752.54 46896.00 27188541.72 31459437.86 59578728.12 46229437.86- 46229437.86- 49852.72- 6919299.55- 6380137.99- 13349290.26- 504856.73 1674601.45 46896.00 24032932.20 18755792.11 45015078.49 34290792.11- 34290792.11- 1158537.52 - 5499059.69- 4066689.17- 10724286.38- 59578728.12- 45015078.49- GLl04C 4/25/99 ********REVENUES******* PROPERTY TAXES SALES TAX REAL PROPERTY TR4NSFERS TRANSIENT OCCUPANCY TAX FRANCHISE TAXES LICENSES & PERMITS FINES & FORFEITURES USES OF MONEY AND PROPERTY INTERGOVERNMENTAL FROM STATE CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERN~lENT ACTl VITI ES: NON-DEPARTMENTAL CITY COUNCIL 1010 CITY MANAGER 1020 CITY ATTORNEY 1030 ADMIN SERVICES 1040 BUILDING MANAGE~lENT 1050 FACILITY RENTAL 1050-719 INSURANCE COST CENTER 1060 ELECTIONS COST CENTER 1070 ACTI V ITY TOTAL PUBll C SAFETY: POLICE 2010 CROSSING GUARDS COST 2020 ANIMAL CONTROL 2030 DISASTER PREAPREDNESS 2050 FIRE SERVICES 2060 ACTIVITY TOTAL TRANSPORTATION: PUBLIC WORKS 3010 STREET MAINTENANCE 3020 STREET TREE MAINTENANCE 3040 STREET LANDSCAPE MAINT. 3050 ACTI V ITY TOTAL HEALTH & WELFARE: WASTE MANAGEMENT CHILD CARE 5020 5030 ACTIVITY TOTAL CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 CULTURAL ACTIVITIES 8011 HERITAGE CENTER 8012 DUBLIN CEMETERY B013 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/9B THROUGH 3/99 BUDGET 4B5610o.o0- 8200000.00- 235000.00- 337000.00- 815000.00- 1876755.00- 45950.00- 1225530.00- 1308420.00- 3011328.00- 635695.00- 22546778.00- 39700.00 150673.00 350365.00 306800.00 732965.00 537270.00 1719374.00 143047.00 6415.00 3986609.00 4457863.00 52887.00 180700.00 38544.00 4210354.00 8940348.00 393130.00 141720.00 44990.00 214600.00 794440.00 6160.00 12000.00 18160.00 258848.00 20000.00 55272.00 21624.00 r,rNrRM. REVFNIIF FlIlm CURRENT PERIOD ACTUAL PERCENT VARIANCE 2992593.01- 5878196.41- 168565.76- 214976.75- 466649.37- 1623979.99- 44496.49- 934235.18- 961255.55- 2117221. B7- 217840.47- 15620010.85- .00 9B542.B6 23951B.06 17B935.5o 467374.96 3621B7.35 1614407.09 85566.92 6308.27 3052841. 01 2242866.66 30584.61 31530.50 25460.56 2977231.21 5307673.54 267488.47 114.30 22596.66 126809.40 417008.B3 726.50 5348.97 6075.47 112123.50 20000.00 30960.27 6437.54 61.6 71. 7 71.7 63.8 57.3 86.5 96.8 76.2 73.5 70.3 34.3 69.3 65.4 6B.4 58.3 63.8 67.4 93.9 59.8 98.3 76.6 50.3 57.8 17.4 66.1 70.7 59.4 68.0 .1 50.2 59.1 52.5 11.8 44.6 33.5 43.3 100.0 56.0 29.8 1863506.99- 2321803.59- 66434.24- 122023.25- 348350.63- 252775.01- 1453.51- 291294.82- 347164.45- 894106.13- 417854.53- 6926767.15- 39700.00 52130.14 110846.94 127864.50 265590.04 175082.65 104966.91 57480.08 106.73 933767.99 2214996.34 22302.39 149169.50 13083.44 1233122.79 3632674.46 125641.53 141605.70 22393.34 87790.60 377431.17 5433.50 6651.03 12084.53 146724.50 .00 24311.73 15186.46 t Pj' /3 PAGE 1 7.18.-41 PREVIOUS YEAR ENDING JUNE 30. It ACTUAL ACTUAL PERCENT VARIA FISCAL YR Y-T-o 4351858.66- 8025447.79- 231331.24- 306318.00- 759803.34- 1398576.76- 40421.45- 1556181.29- 1233812.25- 24B386o.91- 507052.04- 20894763.73- 300.15 120445.2B 316766.51 220439.41 623479.37 315482.27 1493347.61 164079.95 650.04 3254990.59 4313328.45 48727.64 191931. 21 223oo.2B 3628257.63 8204545.21 355586.01 55741.35 43164.47 196217.21 650709.04 5039.06 12000.00 17039.06 216997.00 10000.00 53873.76 36931.78 27770BB. 04- 5573634.16~ 112001. 67- 205142,00- 406476.39- 978292.40- 25182.11- 1033571.27- 906947.73- 1350571.66- 458957.10- 13827B64.53- 187.40 90335.86 228469.96 146415.75 436087.66 194851.50 1493243.61 101398.25 375.91 2691365.90 2191384.23 29399.16 54754.06 12980.91 2365573.99 4654092.35 244695.87 2811. 86 18447.87 122713.77 388669.37 .00 6215.34 6215.34 108498.50 10000.00 36760.65 12606.78 63.8 69.4 48.4 67.0 53.5 69.9 62.3 66.4 73.5 54.4 90.5 66.2 62.4 75.0 72 .1 66.4 69.9 61.8 100.0 61.8 57.8 82.7 50.8 60.3 28,5 58.2 65.2 56.7 68.8 5.0 42.7 62.5 59.7 51.8 36.5 50.0 100.0 68.2 34.1 1574770.62- 2451813.63- 119329.57- 101176.00- 353326.95- 420384.36- 15239.34- 522610.02- 326B64.52- 1133289.25- 48094.94- 7055899.20- 112.75 30109.42 88296.55 i4021 IB739 120630. 104.00 62681.70 274.13 563624.69 2121944.22 19328.48 137177 .15 9319.37 1262683.64 3550452.86 110890.14 52929.49 24716.60 73503.44 262039.67 5039.06 5784.66 10823.72 10849. 17113.11 24325.00 --. Gl104C THE CITY OF OUBlIN STATEMENT SHOWING /~ f'Abt t. (1125/99 . REVENUES VERSUS EXPENDITURE 7tPf 7.1B.41 FOR THE PERIOD 7/98 THROUGH 3/99 GENERAL REVENUE FUND . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998 8UDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D PARK MAINTENANCE 8020 619429.00 298610.98 48.2 320818.02 551611.39 315269.28 57.2 236342.11 cml~'UNITY CABLE TV 8030 71141. 00 49798.52 70.0 21342.48 36347.00 29232.00 80.4 7115.00 RECREATION ADMIN. 8040 290509.00 189652.98 65.3 100856.02 247461.23 174356.82 70.5 73104.41 PLAYGROUNDS 8045 137665.00 94194.03 68.4 43470.97 119477 . 39 83748.39 70.1 35729.00 SHANNON CENTER 8050 153998.00 105194.42 68.3 48803.58 145355.49 104314.92 71.8 41040.57 PRESCHOOL 8055 56878.00 36440.32 64.1 20437.68 52096.88 38361.79 73.6 13735.09 TEENS PROGRNl 8060 52028.00 30549.46 58.7 21478.54 34249.32 21504.72 62.8 12744.60 ADULT SPORTS 8065 84219.00 35254.07 41.9 48964.93 57312.65 38581.70 67.3 18730.95 YOUTH SPORTS 8066 99301. 00 43371.82 43.7 55929.18 45215.51 35436.29 78.4 9779.22 SPECIAL EVENTS 8070 130591.00 67635.86 51.8 62955.14 98680.81 51853.93 52.5 46826.88 SENIOR CENTER 8080 124610.00 67939.47 54.5 56670.53 96151.47 66824.98 69.5 29326.49 RECREATION INSTRUCTION 8090 122588.00 87714.53 716 34873.47 136049.81 89724.52 65.9 46325.29 AOU.ATI CS BlOo 255751.00 149572.54 58.5 106178.46 231182.41 138725.17 60.0 92457.24 PARKS/FACILITIES MGMT 8200 26259.00 _00 26259_00 .00 .00 .00 ACT! V ITY TOTAL 2580711.00 1425450.31 55.2 1155260.69 2168993.90 1355800.44 62.5 813193.45 COMMUNITY DEVELOPMENT; PLANNING 9010 944988.00 666168.43 70.5 278819.57 814255.37 542494.82 66.6 271760.55 BUILDING 9020 880947.00 517695.62 58.8 363251.38 606011.10 361853.80 59.7 244157.30 ENGINEERING 9030 1433161.00 1065063.42 74.3 368097.58 1186462.85 618579.81 52.1 557883.04 ECONOMIC DEVELOPMENT 9040 184031.00 11 0684 . 62 60.1 73346.38 154403.41 116317.32 75,3 38086.09 ACTIVITY TOTAL 3443127.00 2359512.09 68.5 1083514.91 2761132.73 1639245.75 59.4 1121886.98 ~L IMPROVEMENT PPROJECTS; 'ERAL CIP PROJECTS 93NN 1330418.00 102031.21 7.7 1228386.79 412250.17 333007.27 80.8 79242.90 COMMUNITY IMPROVEMENTS 94NN 72994.00 10803.16 14.8 62190.84 62322.25 8254.08 13.2 54068.17 PARKS 95NN 1261760.00 546424.56 43.3 715335.44 146393.97 105542.47 72.1 40851.50 STREET CONSTRC/IMPRVMT 96NN 368062.00 239214.82 65.0 128847.18 366233.78 261546.66 71.4 104687.12 ACT! V!TY TOTAL 3033234.00 898473.75 29.6 2134760.25 987200.17 708350.48 71.8 278849.69 TOTAL EXPENDITURES 22796629.00 13467135.00 59.1 9329494.00 18044610.70 11443739.63 63.4 6600871.07 EXCESS (REVENUE)[XPENDITURES 249851.00 2152875.85- 861. 7- 2402726.85 2850153.03- 2384124.90- 83.6 466028.13- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 24136.65- 10785.46- 44.7 13351.19- TRANSFERS OUT TO OTHER FUNDS 2531. 00 12134212.45 9423.6 12131681.45- 8384.92 .00 8384 . 92 EXCESS (REVENUE)/EXPENDITURES 252382.00 9981336.60 3954.9 9728954.60- 2865904.76- 2394910.36- 83.6 470994.40- . \:ill 04C THE CITY OF DUBLIN STATEMENT SHOWING ;? ~ J!3 ._ PAGE ~ 4/25/99 REVENUES VERSUS EXPENDITURE 7.20.,57 FOR THE PERIOD 7/98 THROUGH 3/99 SPECIAL REVENUE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30.1IIIt BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARI FISCAL YR Y-T-D A.......REVENUES******* PROPERTY TAXES 76680.00- 44349.67- 57.B 32330.33- 74722.51- 44862.32- 60.0 29860.19- SALES TAX 175500.00- 130394.91- 74.3 45105.09- 166074.24- 125481.42- 75.6 40592.82- FINES & FORFEITURES 42400.00- 42315.53- 99.B 84.47- 30595.76- 18786.39- 61.4 11809.37 - USES OF MONEY AND PROPERTY 97330.00- 42225.77- 43.4 55104.23- 99595.22- .00 99595.22- INTERNGOVERNMENTAL FROM STATE 1474121. 00- 472477.08- 32.1 1001643.92- 650748.42- 447130.25- 68.7 203618.17- INTERGOVERNMENTAL FROM COUNTY 145065.00- 85838.00- 59.2 59227.00- 143024.00- 114867.00- 80.3 28157.00- INTERGOVERNMENTAL FROM FEDERAL 328480.00- 16435.96- 5.0 312044.04- 136885.41- 11440.55- 8.4 125444.86- CHARGES FOR SERVICES 698080.00- 416882.43- 59.7 281197.57- 715254.01- 435045.26- 60.8 280208.75- OTHER SOURCES OF REVENUE 139810.00- 14282.01- 10.2 125527.99- 244541.83- 12403.00- 5.1 232238.83- TOTAL REVENUE 3177466.00- 1265201.36- 39.8 1912264.64- 2261541.40- 1210016.19- 53.5 1051525.21- *******EXPEND I TURES******* GENERAL GOVERNMENT ACTIVITIES: BUILDING MANAGEMENT .00 .00 .00 175.00 175.00 100.0 .00 ACTIVITY TOTAL .00 .00 .00 175.00 175.00 100.0 .00 PUBLl C SAFETY: POll CE il844. 00 41291. 57 53.0 36552.43 87354.31 44990.25 51.5 42364.06 TRAFFIC SIGNALS 104750.00 41476.09 39.6 63273.91 80070.46 41556.54 51.9 33513.92 FIRE SERVICES 81745.00 38986.96 47.7 42758.04 79808.20 37965.32 47.6 4184. ACTIVITY TOTAL 264339.00 121754.62 46.1 142584.38 247232.97 124512.11 50.4 12272 TRANSPORTATION: STREET MAINTENANCE 245020.00 61016.46 24.9 184003.54 249796.03 69317.46 27.7 180478.57 STREET SWEEPING 90070.00 49368.51 54.8 40701.49 78539.83 43802.33 55.8 34737.50 ACTIVITY TOTAL 335090.00 11 0384 . 97 32.9 224705.03 328335.86 113119.79 34.5 215216.07 HEALTH & WELFARE: WASTE MANAGEMENT 859499.00 406234.85 47.3 453264.15 740895.48 368460.38 49.7 372435.10 SENIOR SUPPORT CARE 7044. DO 4109.00 58.3 2935.00 7044.00 4144.29 58.8 2899.71 ACTIVITY TOTAL 866543.00 410343.85 47.4 456199.15 747939.48 372604.67 49.8 375334.81 CULTURE & LEISURE SERVICES: PARK MAINTENANCE .00 .00 .00 3329.51 .00 3329.51 ACTI V ITY TOTAL .00 .00 .00 3428.52 .00 3428.52 COMMUNITY DEVELOPMENT: ENGINEERING 38900.00 6049.79 15.6 32850.21 56396.92 13543.13 24.0 42853.79 ACTI V ITY TOTAL 38900.00 6049.79 15.6 32850.21 56396.92 13543.13 24.0 42853.79 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 58534.00 9067.50 15.5 49466.50 233611.81 131412.62 56.3 102199.19 PARKS 185523.00 54768.49 29.5 130754.51 95432.22 87569.08 91.8 7863.14 STREET CONSTRUCTIONIIMPROVMT 1385073.00 408376.72 29.5 976696.28 286937.98 44104.09 15.4 242833.89 ACTIVITY TOTAL 1629130.00 472212.71 29.0 1156917.29 615982.01 263085.79 42.7 352896.22 T D TAL EXPENDITURES 3134002.00 1120745.94 35.8 2013256.06 1999490.76 887040.49 44.4 1112450.27 EXCESS <REVENUE>EXPENDITURE 43464.00- 144455.42- 332.4 100991.42 262050.64- .322975.70- 123.2 60925.06 TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 9468.29 .00 9468.29 EXCESS <REVENUE> EXPENDITURE 43464.00- 144455.42- 332.4 100991.42 252582.35- 322975.70- 127.9 70393. Gll04C THE CITY OF DUBLIN STATEMENT SHOWING 7 &( If; PAGE 1 ~/25/99 ' REVENUES VERSUS EXPENDITURE 7.22.28 FOR THE PERIOD 7/98 THROUGH 3/99 SPECIAL ASSESSMENT FUNDS . CURRENT PERIOD PKEVIOUS YEAR ENDING JUNE 30. 1998 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ~**~**REVENUES****~** SPECIAL BENEFITS ASSESSMENTS 254580.00- 141259.55- 55.5 113320.45. 276342.55- 148382.59- 53.7 127959.96- USES OF MONEY AND PROPERTY 10300.00- 4691.75- 45.6 5608.25- 15100.80- .00 15100.80- OTHtK SOURCES OF REVENUE 2000.00- .00 2000.00- 2026.04- .00 2026.04- TOiAL REVENUE 265880.00- 145951.30- 54.7 120928.70- 2934E9.39- 148382.59- 50.6 145086.80- ****~EXPENDITURES~****** GENERAL GOVERNMENT ACTIVITIES: ACTI V ITY TOTAL .00 .00 .00 .00 .00 .00 PUBLI C SAF [TY : TRFC SIGS/STREET LIGHTING 130987.00 52831.07 40.3 78155.93 114852.44 55298.35 48.1 59554.08 ACTIVITY TOTAL 130987.00 52831.07 40.3 78155.93 114852.44 55298.36 48.1 59554.08 TR.A~SPJKT A II ON : PU3Ll C WOKKS 4229.00 1503.27 35.5 2725.73 3578.12 2510.85 70.2 1057.27 STREET TREE MAINTENANCE 9500.00 3584.85 38.4 5915.14 4084.90 2528.76 61. 9 1556.14 STREET LANDSCAPE MAINTENANCE 128770.00 64056.41 49.7 64713.59 103552.99 76988.06 74.3 26594.93 ACTIVITY TOTAL 142599.00 69244,54 48.6 73354.46 111245.01 82027.67 73.7 29218.34 HEALTH & WELFARE: ~E & LEISURE SERV!CES, ITY DEVELOPMENT: NEERING 3980.00 2957.04 74.3 1022.95 3465.00 3465.00 100.0 .00 ACTIVITY TOTAL 3980.00 2957.04 74.3 1022.96 3465.00 3465.00 100.0 .00 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS .00 .00 .00 27115. DO 7815.00 28.8 19300.00 STREET CONSTRUCTION/IMPROVMT .00 .00 .00 48938.90 45000.00 92.0 3938.90 ACTIVITY TOTAL .00 .00 .00 76053.90 52815.00 69.4 23238.90 TOT A L EXPENDITURES 277566.00 125032.65 45.0 152533.35 305617.35 193606.03 63.3 112011. 32 EXCESS<REVENUE>EXPENDITURE 10686.00 20918.65- 195.8- 31604.65 12147.96 45223.44 372.3 33075.48- EXCESS <REVENUE> EXPENDITURE 10686.00 20918.65- 195.8- 31604.65 12147.96 45223.44 372.3 33075.48- . GLlO4C THE CITY OF DUBLIN STATEMENT SHOWING /0 cf /:3 PAGE 1 4/25/99 REVENUES VERSUS EXPENDITURE 7.2'S.57 FOR THE PERIOD 7/9B THROUGH 3/99 CAPITAL IMPROVEMENT FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30.4IIIl BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D *~REVENUES******* USES OF MONEY AND PROPERTY .00 176098.41- 176098.41 .00 .00 .00 OTH~R SOURCES OF REVENUE 11353875.00- 557411.58- 4.9 10796463.42- 615328.94- 51796.03- 8.4 563532.91- TOTAL REVENUE 11353875.00- 733509.99- 6.5 10620365.01- 615328.94- 51796.03- 8.4 563532.91- *******EXPENDITURES******* GENER~ GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLI C SAFETY: TRANSPORT A TI ON : HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION 14500.00 14737.06 101. 6 237.06- .00 .00 .00 ACTIVITY TOTAL 14500.00 14737.06 101. 6 237.06- .00 .00 .00 COMMUNITY DEVELOPMENT: PLANNING 16226.00 145.14 .9 16080.86 3248.58 .00 3248.58 ACTI VITY TOTAL 16226.00 145.14 .9 16080.86 3248.58 .00 3248.58 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 982334.00 94137.79 9.6 888195.21 22818.06 21120.39 92.6 1691 COMMUNITY IMPROVEMENTS 94024.00 .00 94024.00 12000.62 11825.93 98.5 17 PARKS 2768475.00 213174.03 7.7 2555300.97 86242.07 41795.14 48.5 4444 . STREET CONSTRUCTION/IMPROVHT 7481847.00 295791.97 4.0 7186055.03 419692.52 89706.96 21.4 329985.56 ACTIVITY TOTAL 11326680.00 603103.79 5.3 10723576.21 540753.27 164448.42 30.4 376304.85 TOT A l EXPENDITURES 11357406.00 617985.99 5.4 10739420.01 544001.85 164448.42 30.2 379553.43 EXCESS<REVENUE>EXPENDITURE 3531.00 115524.00- 3271.7- 119055. 00 71327.09- 112652.39 157.9- 183979.48- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 27964.95- .00 27964.95- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 42633.31 10785.46 25.3 31847.85 EXCESS <REVENUE> EXPENDITURE 3531.00 115524.00- 3271.7- 119055.00 56658.73- 123437.85 217.9- 180096.58- . Gll 04C THE CITY OF DUBLIN STATEMENT SHOWING II ~ /3 PAGE 1 .4/25/99 < REVENUES VERSUS EXPENDITURE 7.24.18 FOR THE PERIOD 7/98 THROUGH 3/99 TRUST/AGENCY FUND . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCEt-:T VARIANCE FISCAL YR Y-T-D ~AAA,AAAREVENUES******* SPECIAL BENEFITS ASSESSMENTS .00 117937.54- 117937.54 234497.12- 146850.76- 62.6 87646.36- USES Or MONEY AND PROPERTY .00 5968.89- 5968.89 13357.83- 5243.84- 39.2 8123.99- TOTAL REVENUE .00 123906.43- 123906.43 247854.95- 152094.60- 61.4 95770.35- **~EXPENDITURES******* GENER4L GOVERNMENT ACTIVITIES NON-DEPARTMENTAL .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00 ACT! V ITY TOTAL .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00 ?U3Ll C SAFETY: TRAt-:SPQRTATION: ~EALTH & WELFARE: CULTU~E & LEISURE SERVICES: COMMUt-:ITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOTAL EXPENDITURES .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00 EXCESS(REVENUE)EXPENDITURE .00 107958.07 107958.07- 14951.70- 80808.65 540.1- 95770.35- EXCESS (REVENUE) EXPENDITURE .00 107958.07 107958.07- 14951. 70- 80808.65 540.1- 95770.35- . . GLl 04C THE CITY OF DUBLIN STATEMENT SHOWING /2 06 /!J PAGE 1 4/25/99 REVENUES VERSUS EXPENDITURE 7.23.13 FOR THE PERIOD 7/98 THROUGH 3/99 INTERNAL SERVICE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. ~ BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FI SCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 39604.00- 11928.19- 30.1 27675.81- 26288.45- .00 26288.45- CHARGES FOR SERVICES 737923.00- 546135.23- 74.0 191787.77- 241938.51- 180980.18- 74.8 61008.33- OTHER SOURCES OF REVENUE 30000.00- 895.06- 3.0 29104.94- 6782.95- 50.00- .7 6732.95- TOTAL REVENUE 807527.00- 558958.48- 69.2 248558.52- 275059.91- 181030.18- 65.8 94029.73- *******EXPENDITURES***+*** GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 728134.00 249595.39 34.3 478538.61 235476.79 77158.58 32.8 158318.21 ACTIVITY TOTAL 728134.00 249595.39 34.3 478538.61 235476.79 77158.58 32.8 158318.21 PU8U C SAFETY: TRANSPORT A TI ON : HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 728134.00 249595.39 34.3 478538.61 235476.79 77158.58 32.8 158318.21 EXCESS<REVENUE>EXPENDITURE 79393.00- 309363.09- 389.7 229970.09 39583.12- 103871. 60- 262.4 64288.48 EXCESS <REVENUE> EXPENDITURE 79393.00- 309363.09- 389.7 229970.09 39583.12- 103871.60- 262.4 64288. . GLl 04C THE CITY OF DUBLIN STATEMENT SHOWING /~ ~ J~ PAGE 1 r 4/25/99 REVENUES VERSUS EXPENDITURE 7.23.35 FOR THE PERIOD 7/98 THROUGH 3/99 ENTERPRISE FUNDS . CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1999 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D *~**REVENUES******* USES Or MONEY AND PROPERTY 1827244.00- 1718528.89- 94.1 108715.11- 1590052.53- 1545721.77- 97.2 44340.76- TOTAL REVENUE 1827244.00- 1718528.89- 94.1 108715.11- 1590062.53- 1545721.77- 97.2 44340.75- **~EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 1719394. DO 15234638.82 886.0 13515244.82- 1272423.93 1248836.32 98.1 23587.61 AJ~IN SERVICES 3435.00 .00 3435. DO 4415.00 3415.00 77.3 1000.00 ACTIVITY TOTAL 1722829.00 15234638.82 884.3 13511809.82- 1276838.93 1252251.32 98.1 24587.61 PU3LI C SAF ETY : TRANSPORTATION: H~ALTH & WELFARE: CULTU~E & LEISURE SERVICES: CO~~UNITY DEVELOPMENT: CADj7AL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 1722829.00 15234638.82 884.3 13511803.82- 1276838.93 1252251.32 98.1 24587.61 EXCESS<REVENUE>EXPENDITURES 104415.00- 13516109.93 2944.6- 13620524.93- 313223.60- 293470.45- 93.7 19753.15- TRANS::-ERS IN FROM OTHER FUNDS .00 12134212.45- 12134212.45 8334.92- .00 8384.92- ~SS <REVENUE> EXPENDITURE 104415.00- 1381897.48 1323.5- 1486312.48- 321608.52- 293470.45- 91.3 28138.07- .