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Home My WebLink About4.17 PrelimPro-FormaFinRpt File # 1Bl~[Q]~1Q] . AGENDA STATEMENT CITY COUNCIL MEETING DATE: (August 4, 1998) SUBJECT: ~ nlreliminary Pro-Forma Financial Report For June 1998 ~ - Keport Prepared by: Paul Rankin, Assistant City Manager 1. Chart - General Fund Revenues and Budget Comparison EXHIBITS ATTACHED: 2. Chart - General Fund Expenses and Budget Comparison FJNANCIAL STATEMENT: See reports for detail of monthly financial activity. DESCRIPTION: This item provides the report of the monthly financial statements for the month of June, which represents the final month of Fiscal Year 1997-98. The report is based upon preliminary information as there will be several entries required before the year end results are known. 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. The financial statements are considered preliminary due to the fact that additional financial entries are required before the books for Fiscal Year 1997/98 are fully closed, including items such as: final accruals of Sales Tax Revenue; and the final payment covering the period ending June 30th for contract services including Police, Animal Control, and Public Works Maintenance (MCE). The report has included various billings and receipts processed through July 28, 1998, and reported in the 1997/98 Fiscal Year. Analysis of June 1998 Revenue and Expenditure Report This report will highlight significant trends, which differ from information presented in earlier reports. This preliminary report will highlight deviations from the projections included in the 1998/99 Budget as well as the final amounts reported last Fiscal Year. Overall the final revenue results for the year appear to be largely consistent with the projections included in the Fiscal Year 1998/99 Preliminary Budget and Financial Plan (1998/99 PLAN), which was presented to the City Council last June. Although expenses as of the date of this preliminary report are less than estimated in the June Budget estimate, this is largely attributable to the fact that major contract service provider billings have not yet been processed. It is importaIit to emphasize that the information presented is preliminary and a [mal report will be presented with the Annual Audit. It is also anticipated Staff will provide an updated report at a future meeting regarding any budget adjustments required, after year end expenses are posted. . A more detailed analysis of General Fund Revenue and Expenditures is shown on the attached graphs (Exhibit 1 and Exhibit 2) and discussed below. ------------------------------------------------------------------- COPIES TO: - G:\MONTHFS\FY98\698AG.DOC ITEM NO. 4.17 ""';.- .. ~1;;~c]~;~~~_::.9:j-:r~ y: . . - -. . . General Fund Revenues Overall, based upon General Fund Revenues recorded to date, these Revenues are approximately 16% greater than General Fund Revenues collected in the previous Fiscal Year. It should be noted that this difference will be impacted by year end accounting entries. Once the final accrual of sales tax is posted, . the revenues will increase. However, there will also be an adjus1ment to the Interest (Use of Money & _ Property) category. 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. Therefore, the presentation of interest revenue in the General Fund is currently overstated. This is particularly relevant in considering that the City has collected significant amounts of Impact Fees during the year which. will receive a pro-rata share of the total interest earnings. These entries will reduce the revenue shown as part of this report. The following significant trends related to. General Fund Revenues were noted: Property Taxes Property Tax Revenue is approximately $348,221 (9%) higher than in the prior year. At the present time the Fiscal Year 1997/98 property tax revenue is less than the amount used in the June Budget Estimate. This was partially caused by approximately $14,000 in refunds related tax appeals. Sales Tax Retail Sales Tax collections have remained strong and the amount recorded to date is approximately $160,000 under the amount estiinated in the 1998/99 Plan. It is expected that the final accrual will exceed this amount. The increase has been positively affected by continued strong sales in the Autos and Transportation, and Business and Industry Categories. Compared to the prior fiscal year this revenue source is already approximately 6% above the prior year amount. The [mal accrual will increase this percentage difference. Transient Occupancy Taxes The current report does not include a final accrual for the month of June. It is expected that the year end results will be consistent with the estimate provided in the 1998/99 PLAN. The amount reported to date is already approximately $13,000 (5%) higher than the amount reported for the previous fiscal year. . Licenses and Permits The amount of revenue for this category is approximately $103,000 (7%) lower than estimated in the 1998/99 PLAN. This is largely attributable to the timing of the issuance of permits. The estimate had assumed that certain projects would obtain their permits prior to June 30th. The total Permit Fees represent a 28% increase over the amount collected in the prior fiscal year, which represents the significant increase in building projects in the City. Interest and Rentals As previously noted, the interest component of this category is subject to a significant adjus1ment. The average rate of return is expected to remain approximately the same between Fiscal Years 1996/97 and 1997/98. Any change in the amount of interest revenue is due mostly to an increase in the balance available for investment. Intergovernmental: The largest component in the General Fund under this category is the Motor Vehide License Fees, which account for approximately $1,150,380 of the total amount. Intergovernmental Revenue collected is . consistent with the estimate used in the 1998/99 PLAN. The Fiscal Year 1997/98 collections are approximately $83,000 (7%) higher than the previous Fiscal Year. This reflects a statewide,increase in the per capita amount distributed as well as the-increase in the City of Dublin population. -~- ~=;~'o,;:, ;'<-CHarges 'fo-jo 'Semc-e~~'it:.:'t,_;''f~T~'::;';:::--:~'~':'>.'-'.'-h;t,:j",cc;;'o~,~~-:?;$~'"'':r-J:;f>~,;;."""::c:i--:-''''_:'-'';''';--(~-::'7._-;"'.c.:Jt~~''';'-'''- <, - - -. - .""'7-' ,....,.,..;;,~-~~~ . This category is approximately $150,000 (7%) higher than the amount estimatecf in 'the'T998799 PLAN. - - The primary areas of increase are Engineering Plan Check & Inspection, Charges For Police Services, and Recreation Program Fees. Compared to the previous Fiscal Year the amounts are approximately ~1,047,000 (76%) higher. This difference is largely attributable to Development Services project .processing costs which are recovered from the applicant. General Fund Expenditures Total Fiscal Year 1997/98 General Fund Expenditures are currently running at 90% of budget. As previously noted expenditures reported in several programs are understated due to the fact that the final billings have not been processed. General Government / Debt Service: (95% of Budgeted Expenditures) This priniarily reflects favorable results from a requirement to budget the entire Gross Civic Center Lease Payment, even though a portion of the payment is paid for by interest income from reserve investments held by the Trustee. Public Safety: (87% of Budgeted Expenditures) Although the current year costs for Fire Service are anticipated to be higher than budgeted, this difference was accounted for in the Fiscal Year 1998/99 Preliminary Budget and Financial Plan. The Disaster Preparedness activity is under budget due to a staffing vacancy for part of the fiscal year. The [mal budget to actual difference is expected to be less significant for the combined Public Safety Program, once the final accrual of payments to Alameda County for Fire, Police and Animal Control Services are posted prior to the start of the audit. Transportation (84% of Budgeted Expenditures) As previously indicated, this budget actual difference will change once the [mal accrual of the payments for June MCE Services are posted prior to the start of . the audit. Culture and Leisure Services (94% of Budgeted Expenditures) The final expenditures for this Program are subject to the final accrual of Park Maintenance and utility billings. It is expected that the final expenditures will be consistent with estimates presented in the 1998/99 PLAN. Community Development (101% of Budgeted Expenditures) The current year costs are anticipated to be higher than budgeted due to additional contract planning, building, and engineering costs incurred related to new development in Eastern Dublin. The costs associated with development projects are off-set by fees. Capital Improvement Projects: : (73% of Budgeted Expenditures) The budget variance is primarily due to the fact that several of the projects, including the Building Permit System, San Ramon Road Slope Repair and the Civic Center Roof Repair, will not be completed until Fiscal Year 1998-99. As previously reported to the City Council the purchase of a new fire apparatus was approximately $67,000 under budget. It is recommended that the City Council receive and file these reports as authorized by Section 41004 of the California Government Code. The complete and final information will be presented as part of the Comprehensive Annual Financial Report (CAFR), once the independent audit report has been prepared. . r....... -'7--- ~i~i;~:.~~i!~~~~~.2~ _: ~ ::- --;:..~~-;;fff!~T';~:":- , ~ -.- City of Dublin 1997~98 YTD Revenues and Budget Comparison For the Period Ending June 30, 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 Services Other Revenues 10601 00% .....--------. --- -- .~-- - 11% 0% 30% 60% 83 90% 120% 100% of Year Complete . FY 97/98 II FY 96/97 1340 150% FY 97/98 FY 97/98 %of FY 96/97 % of Total for Budget YTC Actual Budget YTC Actual FY 96/97 Property Taxes 4,482,700 4,459,826 99% 4,058,959 100% Sales Taxes 7,150,000 7,540,288 105% 7,108,598 100% Transient Occupancy Taxes 281,000 280,134 100% 267,007 100% Franchise Taxes 746,000 726,399 97% 723,385 100% Licenses and Penn its 1,043,350 1,400,477 134% 1,092,183 100% Interest and Rentals 1,428,450 1,622,813 114% 1,388,949 100% . Intergovernmental 1,160,620 1,233,812 106% 1,151,275 100% Charges for Services 2,334,737 2,433,631 104% 1,386,419 100% Other Revenues 490.689 544,171 111% 261,699 100% - - Total General Fund Revenues 19,11l;54q' . 20,241,551 106% 17,438,474 100% 7/29/98 18:51 g:\monthfsIty98\fscolor.xls I 06 IS ;;'~';~~~~-~~~o.;Z::'~"il ~~~;..~.,;..:,,~ City of Dublin 1997-98 YTD Expenses and Budget Comparison For the Period Ending June 30, 1998 - Unaudited Total General Fund Expenses --- ---------" ----- - -------~- - - - - -- - - . 100% Fire 100% General Government Civic Center Lease Police Other Public Safety 100% Transportation 100% Health and Welfare 100% Culture & Community Services . Community Development 101% 100% Capital Improv. Projects 100% 0% 30% 60%. 100% 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 1,829,329 1,752,945 96% 1,691,687 100% Civic Center Lease 1,599,919 1,493,348 93% 1,496,816 100% Police 4,283,274 3,250,447 76% 3,794,625 100% Fire 3,598,953 3.624,174 101% 2,751,796 100% Other Public Safety 283,202 235,399 83% 177,433 100% Transportation 667,372 562.474 84% 629,264 100% Health and Welfare 17,320 15,401 89% 15,596 100% Culture and Community Services 2,226,170 2,082,788 94% 2,000,560 100% Community Development 2,714.248 2,730,754 101% 1,838.559 100% Capital Improvement Projects 1,436,048 1,050,493 73% 1,033,057 100% . Total General Fund Expenses 18,655.835 16,798,223 90% 15,429,393 100% General Fund Operating Expenses 17,219,787 15,747.730 91% 14.396,336 100% 7/29/98 1B:5O ll:lmonthfs\fy9Blfscolor .xis /:3 ~~-~~~~~~,:.;I~~:it~;~~;~.~~~;;::~.~~~~.~~:;:\f~r~~~~~~~~- . CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF JUNE 1998 . Prepared by The Finance Department . July 29, 1998 . EXHIBIT 3 :3 4 /:3 ~~..~~~~~~~~~~~~~~;;~ GL102 7/29/98 ASSETS CASH CASH ~ITH FISCAL AGENT UNAMORTIZED BONO DISCOONT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FRC14 OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNTS TO BE PROVIDED TOTAL ASSETS LIAB, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES:ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEBT INSTRUMENTS PAYABLE TOTAL LIABILTIES FUND BALANCES TOTAL FUND EQUITY GENERAL REVENUE FUNDS CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/97 THROOGH 6/98 SPECIAL REVENUE FUNDS 9646126.80- 1653218.50 37484321.17 175302.42 185670.73 248335.37 8262.05 28455764.94 408104.85- 622738.46- 461740.16- 92810.41. 1585393.88- 26870371.06- 26870371.06- 93053.56 1746272.06 3547.89- 126904.03- 130451.92- 1615820.14- 1615820.14- TDTAL LIAB,FHD BAL, RETD EARNS 28455764.94- 1746272.06- SPECIAL ASSESSMENT FUNDS CAPITAL IMPROVEMENT FUNDS 295875.19 6584632.85 295875.19 37139.08- 37139.08- 258736.11- 258736.11. 6584632.85 6941008.87. 248261.35- 187440.26- 7376710.48- 792077.63 792077.63 TRUST/ AGENCY FUND 176507.79 143428.79 2018500.00 2338436.58 2136000.00- 2136000.00- 202436.58- 202436.58- 295875.19- 6584632.85- 2338436.58- PAliE 1 13.44.15 TOT A L S. --- MEMORANDUM ONLY- CURRENT JUNE 30, 1997 935892.47- 143428.79 673984.45- 136387.06 37484321.17 29185321.17 44073.96 175302.42 857000.11 185670.73 313129.67 8663.63 341388.93 8262.05 2018500.00 39420981.62 408104.85- 6941008.87- 874547.70- 813223.53- 92810.41- 2136000.00- 11265695.36- 28155286.26- 28155286.26. 517767.12 4059.08 2018500.00 32410917.35 34775. 1782629.73- 770343.70- 2240762.14- 89241.52. 79259.00- 2136000.00- 7445994.86- 24964922.49- 24964922.49- 39420981.62- 32410917.35- . ]I 1/ /3 ~: .::;;~-:~;~~'i~~~:i:~~~~~;j~~~~~~~~~~~=~~~~~\;~- GL10~ CITY OF DUBLIN PAGE 1 7/29198 BALANCE SHEET 13.44.59 FOR THE PERIOD 7/97 THROUGH 6198 . INTERNAL SERVICE FUND ENTERPRISE FUNDS FIXED ASSETS GENERAL LONG GROUP OF TERM DEBT ACCOUNTS ACCOUNT GROUP TOT A l S MEMORANDUM ONLY --- CURRENT JUNE 3D, 1997 ASSETS CASH CASH ~ITH FISCAL AGENT UNAMORTIZED BOND DISCWNT 543682.45 8384.92- 1n9851.70 535297.53 1n9851.70 406189.88 1723268.44 INVESTMENTS AT COST RECEIVABLES: TAXES ACCOONTS (NET) INTEREST ASSESSMENTS RENTS NOTES 46896.00 46896.00 46896.00 DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNTS TO BE PROVIDED 17881927.02 24032932.20 17881927.02 24032932.20 18372224.42 350034.76 19616208.27 4066689.17 TOTAL ASSETS 893717.21 21384571.05 4066689.17 17881927.02 44226904.45 44581510.94 _NO BAl, RETND EARNINGS D S FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABlES:ACCWNTS INTEREST PAYROll DUE TO OTHERS DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES FUND BALAHCE CONTRIBUTIONS INVESTMENTS IN FIXED ASSETS RETAINED EARNINGS TOTAL FUND EQUITY 1703.53- 1703.53- 1763.19- TOTAL LIAS,FND BAL, RETD EARNS 158668n.40- 17881927.02- 33748799.42- 34252803.42- 1703.53- 158668n.40- 17881927.02- 33750502.95- 34254566.61- 502843.99- 407808.65- 910652.64- 761195.47- 389169.69- 5109890.00- 5499059.69- 5499059.69- 4066689.17- 4066689.17- 4066689.17- 892013.68- 5517698.65- 4066689.17- 10476401.50- 10326944.33- 893717.21- 21384571.05 - 4066689.17- 17881927.02- 44226904.45- 44581510.94- . s 4 /9 -- . ~.r ~" -,.- of" -:--.~.~~;~";"':-~.~:~..i;.:.~~~..j;:~ ~...-~...~..~ _'_T"""n~=. ~~ GL 1 D4C THE CITY OF DUBLIN STATEMENT SH~ING PAGE 1 7/29/98 REVENUES VERSUS EXPENDtTURE 11.59.43 FOR THE PERIOO 7/97 THROUGH 6/98 GENERAL REVENUE FUND . CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FI SCAL YR Y-T-O ********REVENUES******* PROPERTY TAXES 4286000.00- 4269117.76- 99.6 16882.24- 3920897.29- 3920897.29- 100.0 .00 SALES TAX 7150000.00- 7540287.89- 105.5 390287.89 7108598.19- . 7108598.19- 100.0 .00 REAL PROPERTY TRANSFERS 196700.00- 190707.78- 97.0 5992.22- 138062.47- 138062.47- 100.0 .00 TRANSIENT OCCUPANCY TAX 281000.00- 280134.00- 99.7 866.00' 267007.09- 267007.09- 100.0 .00 FRANCHISE TAXES 746000.00- 726399.34- 97.4 19600.66- 723384.60- 723384.60- 100.0 .00 LICENSES & PERMITS 1043350.00- 1400476.76- 134.2 357126.76 1092182.95- 1092182.95- 100.0 .00 FINES & FORFEITURES 33200.00- 40421.45- 121.8 7221.45 38492.21- 38492.21- 100.0 .00 USES OF MONEY AND PROPERTY 1428450.00- 1622813.23- 113.6 194363.23 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 2334 737 .00- 2433630.94- 104.2 98893.94 13864 18.59- 1386418.59- 100.0 .00 OTHER SOURCES OF REVENUE 457489.25- 503749.71- 110.1 46260.46 223207.32- 223207.32- 100.0 .00 TOTAL REVENUE 19117546.25- 20241551. 11- 105.9 1124004.86 17438474.86- 17438474.86- 100.0 .00 *******EXPENDITURES**"'" GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 8247.95 187.40 2.3 8060.55 27346.97 27346.97 100.0 .00 CITY COONCIL 1010 140601.05 120295.28 85.6 20305.77 127472.84 127472.84 100.0 .00 CITY MANAGER 1020 334487.00 316684.27 94.7 17802.73 291093.65 291093.65 100.0 .00 CITY ATTORNEY 1030 234794.00 245266.02 104.5 10472,,02- 201718.85 201718.85 100.0 :. ADMIN SERVICES 1040 647675.00 622457.36 96.1 25217.64 569247.12 569247.12 100.0 BUILDING MANAGEMENT 1050 315955.00 308369.20 97.6 7585.80 331517.40 331517.40 100.0 .00 FACILITY RENTAL 1050-719 1599919.00 1493347.61 93.3 106571.39 1496816.41 1496816.41 100.0 .00 INSURANCE COST CENTER 1060 146803.00 139035.94 94.7 7767.06 122TT7.83 122m.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 3429248.00 3246293. 12 94.7 182954.88 3188502.99 3188502.99 100.0 .00 PUBLIC SAFETY: POll CE 2010 4283274.00 3250446.64 75.9 1032827.36 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 164759.33 82.3 35364.67 110514.00 110514.00 100.0 .00 DISASTER PREAPREDNESS 2050 34030.00 21913.28 64.4 12116.72 25992.10 25992.10 100.0 .00 FIRE SERVICES 2060 3598953.00 3624173.38 100.7 25220.38- 2751796.45 2751796.45 100.0 .00 ACTIVITY TOTAL 8165429.00 7110020.27 87.1 1055408.73 6723853.93 6723853.93 100.0 .00 TRANSPORT A TI ON: PUBLIC WRKS 3010 366732.00 350104.71 95.5 16627.29 319005.00 319005.00 100.0 .00 STREET MAINTENANCE 3020 55770.00 2930.97 5.3 52839.03 31593.44 31593.44 100.0 .00 STREET TREE MAINTENANCE 3040 47700.00 29608.89 62.1 18091.11 48375.71 48375.71 100.0 .00 STREET LANDSCAPE MAINT. 3050 197170.00 179829.38 91.2 17340.62 230289.60 230289.60 100.0 .00 ACTIVITY TOTAL 667372.00 562473.95 84.3 104898.05 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 10361.84 86.3 1638.16 12000.00 12000.00 100.0 .00 ACTIVITY TOTAL 17320.00 15400.90 88.9 1919.10 15595.87 15595.87 100.0 .00 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 216994.00 216997.00 100.0 3.00- 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 53589.67 92.1 4590.33 54291.08 54291.08 100.0 :. DUBLIN CEMETERY 8013 16690.00 17088.59 102.4 398.59- 15749.25 15749.25 100.0 b ~ /J . ? 1 /:3 ~~~~.~~~~~~:.~.~_~~:-\;:~~~~~~~~:;~~t~; " . " ."' ,~..,.... ,......... ".....-...... -- GL104C 7/29/98 -**~**REVENUES""'***** PROPERTY TAXES SALES TAX FINES & FORFEITURES USES OF MONEY AND PROPERTY INTERN GOVERNMENTAL FROM STATE INTERGOVERNMENTAL FROM COUNTY INTERGOVERNMENTAL FROM FEDERAL CHARGES FOR SERVICES OTHER SCXJRCES OF REVENUE TOTAL REVENUE *****.....EXPENDITURES*.....**** GENERAL GOVERNMENT ACTIVITIES: BUILDING MANAGEMENT ACTIVITY TOTAL PUBLI C SAFETY: POLICE TRAFFIC SIGNALS FIRE SERVICES ACTIVITY TOTAL TRANSPORTATION: PUBLI C WORKS STREET MAINTENANCE STREET S\lEEPING ACTIVITY TOTAL HEALTH & WELFARE: ~STE MANAGEMENT ACTIVITY TOTAL CULTUR~ & LEISURE SERVICES: PARK MAINTENANCE ACTIVITY TOTAL COMMUNITY DEVELOPMENT: ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS PARKS STREET CONSTRUCTION/IMPROVMT ACTIVITY TOTAL TOT A L EXPENDITURES EXCESS <REVENUE>EXPENDITURE TRANSFERS OUT TO OTHER FUNDS EXCESS <REVENUE> EXPENDITURE THE CITY OF DUBLIN STATEMENT SH~ING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7197 THRCXJGH 6/98 BUDGET 71500.00- 159300.00. 25000.00- 78560.00. 740859.00. 141460.0o~ 464889.00. 739000.00. 218000.00. 2638568.00- .00 .00 93845.00 108150.00 75960.00 277955.00 .00 215054.00 80600.00 295654.00 808166.00 808166.00 .00 .00 88120.00 88120.00 256283.00 219102.23 783610.00 1258995.23 2735935.23 97567.23 .00 97367.23 SPECIAL REVENUE CURRENT PERIOD ACTUAL PERCENT 74130.51- 166074.24. 30595 . 76~ 3490.57. 573353.27- 143024.00. 1144o.55~ 707626.59- 244641.83- 1954377.32. 175.00 175 .00 62923.34 80070.46 44862.32 187856.12 .00 233522.14 78539.83 312061.97 740418.98 740418.98 4431.90 4530.91 56396.92 56396.92 233611.81 95432.22 257749.63 586793.66 103.7 104.3 122.4 4.4 77.4 101.1 2.5 95.8 112.2 74.1 FUNDS VARIANCE 2630.51 6774.24 5595.76 75069.43. 161505.73- 1564.00 453448.45- 31373.41- 26641. 83 684190.68- 1 15-~ 60",; . 17s,.6p';;::' 67.1 30921.66 - 74.0 ' 28079.54 59.1,',. 31097.68 (;.7.6, 90098.88 .00 108.6 18468.14- 97.4 2060.17 105.5 16407.97- 91.6 67747.02 91.6 67747.02 4431.90- 4530.91- 64.0 31723.08 64.0 31723.08 91.2 22671.19 43.6 123670.01 32.9 525860.37 46.6 672201.57 1895277.56 69.3 59099.76- 60.7~ 9468.29 49631.47- 51.0. 840657.67 156466.99 9468.29- 146998.70 PAGE 12.05.0: . PREVICXJS YEAR ENDING JUNE 3D, 1997 ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T.D .00 152122.48- 22506.62- 98044.39~ 611716.48. 143136.00- 185082.30- 788267.59. 311205.00- 2312080.86. , - , ." ~ ... .. .. '~~. .~:;...; ~}'.: ::' -;..:~~~~ ~ '. - - -' .' -~.. . ..J-- ,'. '-\- ~ I.- . " .;.:',00' _" ",';00 63146.44 78617.71 .00 141764.15 172.47 213347.82 67675.22 281195.51 718827.72 718827.72 7154.10 7191.46 88980.07 88980.07 140454.07 443937.09 353418.05 937809.21 2175768.12 136312.74~ 3395 .00 132917.74~ .00 152122.48~ 100.0 22506.~2- 100.0 98044.39. 100.0 611716.48- 100.0 143136.00. 100.0 185082.30. 100.0 788267.59~ 100.0 311205~oO. 100.0 2312080.86~ 100.0 63146.44 78617.71 .00 141764.15 172.47 213347.82 67675.22 281195.51 718827.72 718827.72 7154.10 7191.46 88980.07 88980.07 140454.07 443937.09 353418.05 937809.21 .00 .00 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 2175768.12 100.0 136312.74. 100.0 3395.00 100.0 132917.74. 100.0 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 . .00 .00 . .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 .00 . )I z5 J!3 ..~~.~..~!;:~~~':~~~-.--~ ';.. .; ~~.~~.t;t.~: ::..,~.::-:~:3~}:;.~~~~.~.:7:.~~-":'~.,. - - ~:2~~~~.~~~~ ,_~--; '_- - 2: : :~~ '0_;',':: ; :':;;;-;'7:.r,~:,:;',;;;-. 0;',~?""-, _ ..... _ ~_._. ."7. . .- - .._.~_ ~ - - _u.. .._ -.., .. ..- ... ..:....'-, GL 1 04C THE CITY OF DUBLIN STATEMENT SHOUING PAGE 1 7/29/98 REVENUES VERSUS EXPENDITURE 12.09.13 FOR THE PERIoo 7/97 THROUGH 6/98 . SPECIAL ASSESSMENT FUNDS CURRENT PER I 00 PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ...*****REVENUES....*** SPECIAL BENEFITS ASSESSMENTS 274407.00- 274105.82- 99.9 301.18- 243986.94- 243986.94- 100.0 .00 USES OF MONEY AND PROPERTY 13395.00- 1112.47- 8.3 12282.53- 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- 2m44.33- 95.7 12557.67- 262782.20- 262782.20- 100.0 .00 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .DD .00 PUBLI C SAFETY: TRFC SIGS/STREET LIGHTING 121705.00 114835.16 94.4 6869.84 103293.98 103293.98 100.0 .00 ACTIVITY TOTAL 121705.00 114835.16 94.4 6869.84 103293.98 103293.98 100.0 .00 TRANSPORTATION: PUBLIC \JORKS 1300.00 3578.12 275.2 2278.12- 4247.66 4247.66 100.0 .00 STREET TREE MAINTENANCE 11410.00 3719.00 32.6 7691.00 5697.32 5697.32 100.0 .00 STREET LANDSCAPE MAINTENANCE 139420.00 91720.92 65.8 47699.08 138868.81 138868.81 100.0 .00 ACTIVITY TOTAL 152130.00 99018.04 65.1 53111.96 148813.79 148813.79 100.0 .00 HEALTH & ~LFARE: CULTURE & LEISURE SERVICES: C4iIIjrTY DEVELOPMENT: EERING 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 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 31815.00 27115.00 85.2 4700.00 16488.87 16488.87 100.0 .00 STREET CONSTRUCTION/IMPROVMT 47438.00 48938.90 103.2 1500.90- 103000.00 103000.00 100.0 .00 ACTIVITY TOTAL 79253.00 76053.90 96.0 3199.10 119488.87 119488.87 100.0 .00 TOT A L EXPENDITURES 35m8.00 293372.10 82.0 64365.90 374782.60 374782.60 100.0 .00 EXCESS<REVENUE>EXPENDITURE 67936.00 16127.77 23.7 51808.23 112000.40 112000.40 100.0 .00 EXCESS <REVENUE> EXPENDITURE 67936.00 16127.77 23.7 51808.23 112000.40 112000.40 100.0 .00 . / 0110 ~~~~~~~- GL1 04C 7/29/98 **~***REVENUES******* USES OF MONEY AND PROPERTY OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORT A TI ON : HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: PLANNING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS COMMUNITY IMPROVEMENTS PARKS STREET CONSTRUCTION/IMPROVMT ACTIVITY TOTAL TOT A L EXPENDITURES EXCESS<REVENUE>EXPENDITURE TRANSFERS OUT TO OTHER FUNDS EXCESS <REVENUE> EXPENDITURE THE CITY OF DUBLIN STATEMENT SHOUING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/97 THROUGH 6/98 PA~E 1 12.28.15 CAPITAL IMPROVEMENT FUND . BUDGET CURRENT PERIOO ACTUAL PERCENT PREVIOUS YEAR ENDING JUNE 30, 1997 ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y~T-D VARIANCE .00 2969412.00- 2969412.00- 6431.68- 51796.03- 58227.71- 6431.68 1.7 2917615.97- 2.0 .2911184.29- .00 328497.84- 328497.84- .00 328497.84- 100.0 328497.84- 100.0 .00 .00 .00 .00 .00 .00 .00 .00 .00 12850.00 3248.58 25.3 9601.42 .00 .00 .00 12850.00 3248.58 25.3 9601.42 .00 .00 .00 115000.00 22818.06 19.8 92181.94 12823.75 12823.75 100.0 .00 42063.00 12000.62 28.5 30062.38 .00 .00 .00 247410.00 86242.07 34.9 161167.93 .00 .00 .00 2580167.00 410503.66 15.9 2169663.34 449732.20 449732.20 100.0 . 2984640.00 531564.41 17.8 2453075.59 462555.95 462555.95 100.0 2997490.00 534812.99 17.8 2462677.01 462555.95 462555.95 100.0 .00 28078.00 476585.28 1697.4 448507.28- 134058.11 134058. 1 1 100.0 .00 .00 10785.46 10785.46- 1682.54 1682.54 100.0 .00 28078.00 487370.74 1735.8 459292.74- 135740.65 135740.65 100.0 .00 . ID cI J~: I~:--:-~-""':~~~~~'- :-:~~"'-~-"":~-~~~~~;""'h__ GL1 04(: 7/29/98 . ********REVENUES******* SPECIAL BENEFITS ASSESSMENTS USES OF HONEY AND PROPERTY TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLI C SAFETY: TRANSPORTATION: HEALTH & ~LFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOTAL EXPENDITURES EXCESS(REVENUE)EXPENDITURE EXCESS (REVENUE) EXPENDITURE . . : ~~ .~~~.:~~-:f~~~.~." " THE CITY OF DUBLIN STATEMENT SH~ING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/97 THROUGH 6/98 TRUST/AGENCY FUND PAGE 1 13.39.50 CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 3D, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D .00 234497. 12~ 234497.12 236036.28- 236036.28- 100.0 .00 .00 8063. 1 ,. 8063.'1 11962.96- 11962.96- 100.0 .00 .00 242560.23-. - 242560.23 247999.24- 247999.24- 100.0 .00 .00 .00 232903.25 232903.25 232903.25- 232903.25 - .00 .00 232903.25 9656.98- 232903.25- 9656.98 .00 9656.98- 9656.98 232469.50 232469.50 232469.50 100.0 232469.50 100.0 .00 .00 232469.50 15529.74~ 232469.50 100.0 15529.74- 100.0 .00 .00 15529.74- 15529.74- 100.0 .00 II ~ o /:3 ;;=~,:o:--::~~~~~~l~~~~l>~~~~~~~C~~~~~;;3:~70~';r.~':~,-'- . - . . - r ~_.~_~?,r."-_"';'~k~i~!:'~~~,-'_ THE CITY OF DUBLIN STATEMENT SH~ING PAtE ' REVENUES VERSUS EXPENDITURE 12.14.4t FOR THE PERIOD 7/97 THROUGH 6/98 GL104C 7/29/98 INTERNAL SERVICE FUND . CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-O *****"-REVENUES******* USES OF MONEY AND PROPERTY 13750.00- .00 13750.00- 18137.65- 18137.65- 100.0 .00 CHARGES FOR SERVICES 24341'.00- 241988.~1- 99.4 1422.49- 211049_81- 2'1049.81- 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~ 248771.46- 96.5 8889.54- 251089.21- 251089.21- 100.0 .00 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON~DEPARTMENTAL 283750.00 109936.73 38.7 173813.27 262014.45 262014.45 100.0 .00 ACTIVITY TOTAL 283750.00 109936.73 38.7 173813.27 262014.45 262014.45 100.0 .00 PU8Ll C SAFETY: POll CE .00 1282.50 1282.50- .00 .00 .00 ACTIVITY TOTAL .00 1282.50 1282.50- .00 .00 .00 TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 283750.00 111219.23 39.2 172530.77 262014.45 262014.45 100.0 .00 EXCESS<REVENUE>EXPENDITURE 26089.00 137552.23- 527.2- 16364 1.23 10925.24 10925.24 100.0 . EXCESS <REVENUE> EXPENDITURE 26089.00 137552.23- 527.2- 163641.23 10925.24 10925.24 100.0 . /) erf ;-0 - I~-..(.~. '~r-_=-~--" :~'~'rr_~~~~~~.~.:~_,.~~~:~:-:. ;",~..-. , . .:. .. .~ '-. -::~~'~~."~ ~,,L,~. '~.-,~.~~.."""~'~""~:;:"":~.~f.::::::~.:::E?;:- :"~'_~~::...,~ ".:" _.:._.~::,J;'~'~~~;'"~ ,"':~'::.' -"7. ,".' ".";-.-., . - . - -' -".~.:-. .. ~ GL1 04~ 7/29/98 . ********REVENUES******* USES OF MONEY AND PROPERTY TOTAL REVI;NUE ""***EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL ADMIN SERVICES ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES EXCESS<REVENUE>EXPENDITURES TRANSFERS IN FROM OTHER FUNDS ~ <REVENUE> EXPENDITURE . THE CITY OF DUBLIN STATEMENT SHOUING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/97 THROUGH 6/98 ENTERPRISE FUNDS __. ~._:~.. ,'~7.~'~--~-~~{':;.il:<~. ~~-:>~~~~~-,..' PAGE 1 12.23.07 CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1997 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D 1708264.00- 1600972.02- 93.7 107291.98- 1592321.83- 1592321.83- . 100.0 .00 1708264.00- 1600972.02- 93.7 107291.98- 1592321.83- 1592321.83- 100.0 .00 1599939.00 4260.00 1604199.00 1604199.00 104065.00- .00 104065.00- 1584652.08 4415.00 1589067.08 99.0 103.6 99.1 1589067.08 99.1 11904.94- 11.4 .00 11904.94- 11.4 ""i-: 15286.92 155.00- 15131.92 15131.92 92160.06- .00 92160.06- 1314726.23 4194.20 1318920.43 1318920.43 273401.40- 4211.16- 277612.56- 1314726.23 4194.20 1318920.43 100.0 100.0 100.0 .00 .00 .00 1318920.43 100.0 273401.40- 100.0 4211.16- 100.0 .00 .00 .00 277612.56- 100.0 .00 /9 4)~