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HomeMy WebLinkAbout8.4 FY96-97BudgetRpt ~... r. .. CITY CLERK File # D[2]~~-[;lVJl .-.- ... AGENDA STATEMENT CITY COUNCil MEETING DATE: (February 4,1997) SUBJECT: Fiscal Year 1996-97 Mid-Year Budget Report f.&fReport Prepared by: Paul S. Rankin, Assistant City Manager EXHIBITS ATTACHED: 1. Balance Sheet and Income Statements for the Period Ending . December 31, 1996 2. General Fund Budget Change Form RECOMMENDATION: /l~ 1. 2. Approve Budget Change Form Receive and File Report FINA.~CIAL STATEMENT: See Report For Monthly Activity and Projections For Fiscal Year DESCRIPTION: Attached is the monthly report of financial activities for December 1996. Given that one half of the Fiscal Year has lapsed, Staff has conducted a mid-year analysis of the City's Revenues and Expenditures. It is important to understand that some of the data is limited. Therefore, Staff has approached all projections :.. in a conservative manner. This analysis focuses on the activities within the General Fund, which represents the largest portion of the City Budget. 1996/97 Adopted Budget In the Budget adopted by the City Council it was anticipated that General Fund Revenue~, combined with the Net Fund Transfers In / Out, would exceed General Fund Expenditures. The amount of the excess was proj ected to be approximately $167,318. Since the adoption of the Budget, the City Council has approved Budget Changes or Transfers which will reduce the amount of excess General Fund Revenues anticipated to be appropriated to Reserves at the end of the Fiscal Year. The net effect is that the revised estimate of the amount to be appropriated to reserves for Fiscal Year 1996-97 has decreased by $29,180 to $138,138. The following provides a reconciliation of the revised amount of appropriations that will be put into reserves at the end of the fiscal year. The approved additional General Fund appropriations listed below were items that were not offset by additional revenue or accomplished through a transfer from the Budgeted Contingent Reserve: :. G:\AGENDA \AGFINRPT\FY97\12MIDYR.DOC COPIES TO: ITEM NO. 8.9 r.".- r,: j,- Reconciliation of Amount Appropriated to Reserves for Fiscal Year 1996/97 Amount Per Adopted Budget $ 167,318 - -- - ,- Less Funding of Additional Appropriations e Web Page Design <6,000> Internet Study <5,000> Swim Center Chlorine System <6,180> Establishment of Child Care Program - RFD <12,000> Revised Balance Appropriated to Reserves as of December 31, 1996 $ 138,138 Operating Transfers Included in the Adopted Budget was a $27,500 operating transfer from the General Fund to the Capital Projects Fund. The transfer to the Capital Projects Fund partially fimded the following two crp projects: Public Facility Impact Fee Study (project #9450 - total estimated cost for Fiscal Year 1996/97 of $8,500) and for the Civic Center Modification Design Services (project #9391 - total estimated cost for Fiscal Year 1996/97 of $25,000). It is anticipated that the two studies will be repaid to the General Fund in the future through a Public Facilities Impact Fee. At the present time both of these activities are tracking in accordance with the .._::..-:. budget and it is assumed that the entire fund transfer will be required. Revised Budget Estimate: No Change Fiscal Year Revenue Estimates Staff has analyzed the original Revenue Estimates contained in the 1996-97 Adopted Budget. Although there are anticipated fluctuations in revenues, adjustments will not be made to the Budget Estimates in the City's Financial records. The City has a balanced budget and the preliminary indications of variances do not warrant a change at this time. The following breakdown -will-address anticipated changes within maj or categories. Property Taxes (Represent Approximately 25% of the Budgeted General Fund Revenue) Based upon tax revenues for the fIrst six months compared to the same period in the prior year it appears that that the Revenue Estimate contained in the 1996/97 Budget will be over by approximately $98,000. In Fiscal Year 1995/96 the total collected was $ 3,867,613. The budget for Fiscal Year 1996/97 is $3,968,100, which represents an increase of three percent. The actual assessed value of the tax roll for Fiscal Year 1996-97, however, was 5% higher than originally estimated, resulting in a higher .e:"" amount of property taxes expected to be collected by year end. Revised Estimate: Net Increase $98,000 Rr. J.~ ~. '. . Taxes Other Than Property (Represent Approximately 46% of the Budgeted General Fund Revenue) Based upon tax revenues for the first six months compared to the same period in the prior year it appears that the Revenue Estimate contained in the 1996/97 Budget will be exceeded by approximately $32,000. Sales Tax represents the largest revenue included in this category. The retail sales tax data recorded to date only includes sales occurring prior to October 1, 1996. This does not include the retail Christmas season reporting, which typically represents a larger percentage of sales tax revenue. Sales taxes collected through this period were $3,075,379, an increase of approximately $19,000 from the same period in the prior year, primarily due to increased auto sales. Based upon this data, it appears that the revenue estimate for sales taxes will be met. The City has continued to record an improvement in the Transient Occupancy Tax collections and it is anticipated that this improvement will continue through the end of the year. Garbage Franchise Fees for the first six months is so far tracking according to budget, which is anticipated to continue through the end of the fiscal year. The payment of Gas & Electric Franchise fees will not occur uptil April and for this analysis it was assumed that they would meet the budget. Revised Estimate: Net Increase $ 32,000 Licenses & Permits (Represent Approximately 5% of the Budgeted General Fund Revenue) Based upon license and permit revenues for the first six months compared to the same period in the prior year it appears that that the Revenue Estimate contained in the 1996/97 Budget will be exceeded by approximately $56,000. Revenues in this category are often difficult to predict since Building Permits account for the majority of this revenue. At this time the overall Building Permit revenue is tracking at less than the Budget had estimated. However, a significant portion of the building permits are usually issued during the spring construction season, which will be the case for the construction of two new housing and three new commercial developments in Eastern Dublin. Based upon the expected amount of revenues to be received from these projects during the last six moJ?ths of fiscal year 1996-97, it is expected that the City will exceed its revenue estimate for this category. Although the above revenues will be recorded during Fiscal Year 1996-97, the expenses associated with the building inspections may actually occur in Fiscal Year 1997-98. Revised Estimate: Net Increase $ 56,000 Use of Money & Property (Represent Approximately 8% of the Budgeted General Fund Revenue) Interest Revenue represents 95% of the total budgeted revenue in this category. The remainder consists of rental income collected for the use of City facilities. r Although it is too early to calculate the exact General Fund share of total interest revenue, it appears that revenues in this category will exceed the Budget Estimate. During the fust six months, the City has a larger fund balance available for investment than was assumed in preparing the original Budget Estimate. The final earnings may be affected by the recent decline in interest .--.'- rates. Anticipated revenue from leasing City facilities appear to be tracking according to budget. Revised Estimate: Net Increase $ 80,000 Intergovernmental Revenues (Represent Approximately 7% of the Budgeted General Fund Revenue) Based upon revenues for the first six months compared to the same period in the prior year it appears that that the Revenue Estimate contained in the 1996/97 Budget will be exceeded by approximately $30,000, due to higher than expected Motor Vehicle in Lieu fees from the Department of Motor Vehicles. Revised Estimate: Net Increase $ 30,000 Charges For Services (Represent Approximately 9% of the Budgeted General Fund Revenue) Overall, revenues in this category are currently tracking at less than anticipated in the Fiscal year 1996/97 Budget. This result is largely impacted by revenues from Plan Checking related to delays in the implementation of some projects in Eastern Dublin. However there will also be fewer _.:-..~ expenses related to this activity, since portions of the operations are operated with contract employees. Revised Estimate: Net Decrease <$50,000> Other Revenues (Represents Less Than 1 % of the Budgeted General Fund Revenue) Currently, revenues are tracking at a level comparable to the first six months of the prior year. However, the City will be receiving approximately $107,000 in unanticipated credits from PERS to fimd its pension contributions for the remainder of the 1996-97 Fiscal Year, which is the approximate amount of excess revenues expected to be received in this category. This is a one time revenue source which will not be provided to the City in Fiscal Year 1997-98 and beyond. Revised Estimate: Net Increase $107,000 Total Estimated General Fund Revenue Variances Based upon this analysis Staff anticipates that the 1996/97 General Fund Revenues will exceed the budgeted revenue by approximately $353,000 (approximately two percent of the total amount originally budgeted for revenues) for the reasons indicated above, of which approximately $107,000 is one time in nature. -. Revisions To Expenditure Estimates Staff has reviewed expenditures through December 31, 1996 for all accounts that affect the City's General Fund. Given the lag in billing for some of the contract services the City does not have a full six months of " expenses to review for each budget activity. The following discussion highlights those areas where the need for an increase in the Budget Appropriation appears likely at this time. The analysis assumes that all other expenditures will be in accordance with the adopted budget. "-. General Government (Represent Approximately 21 % of the Budgeted General Fund Expenditures) Currently, all General Government budget activities appear to be tracking within budget. However, there is potential that Legal Services, specifically litigation, will require an adjustment at year end. At this point in the year the extent to which Development Projects will impact legal expenses has not been determined. In the case of legal time expended on planning applications, the applicant is charged fees which will reimburse the City. The other activity which may necessitate additional costs is related to legal services associated with the various tasks and studies necessary to implement the Eastern Dublin Specific Plan. At this time no change is recommended and Staff will continue to monitor expenses. Revised Budget Estimate: No Change Public Safety (Represent Approximately 47% of the Budgeted General Fund Expenditures) . Currently, all of the Public Safety budget activities are below budget. Police is anticipated to be under budget by approximately $40,000 due to a temporary vacancy in the Administrative Assistant position. Animal Control is also expected to be somewhat below budget due to lower than expected usage of services. In addition, the County applied a $26,000 credit against the facility debt service payment due for Fiscal Year 1996/97. Both of these expenditure items in Public Safety are one time savings which will not reoccur during the 1997-98 and future fiscal years. : .--::.~:, The Fire Department is currently under budget due to the fact that the original expenditure estimate included a factor for equipment replacement, but the actual monthly expenditure did not, due to the disbanding of the Fire JP A that will occur at the end of the fiscal year. However, Staff recommends that any unspent fimds for this department be transferred into the City's Equipment Replacement Internal Service Fund at the end of the year to partially fund the future cost of fire equipment replacement. Revised Estimate: Net Decrease <$66,000> Transportation Currently, all Transportation budget activities appear to be tracking within budget. However, the Public Works department estimates that an additional $10,000 will be needed to repair storm drain damage resulting from the winter storms in December and January. .. Revised Budget Estimate: Net Increase $10,000 f Culture and Leisure Services Currently, all Culture and Leisure budget activities appear to be tracking within budget, the only . exception being the Senior Center, which is somewhat below budget due to a temporary staff vacancy. At this time no change is recommended to the budget for this expenditure category. Revised Budget Estimate: No Change Community Development At the present time the Community Development budget activities are anticipated to be exceed the amount budgeted by $20,000 in the building department and by $16,000 in the Engineering department. This is primarily due to the addition of a contract building inspector and higher than expected use of engineering contractors resulting from all the new development projects within the City. As discussed in the Revenue section the City does recover these costs through fees collected from the project applicants. Revised Budget Estimate: Net Increase $36,000 Capital Projects The majority of the 1996/97 Capital Projects have fimding sources other than the General Fund. Several of the capital projects funded by the General Fund will not incur major expenditures until.. .. the second half of the Fiscal Year. These include the Development Services Data Processing Project, the Aerial Photography Project, the Sidewalk SafetylBus Stop Pad Project and the .. Shannon rnterior Paint & Wallpaper Project. .. However, two major projects in terms of dollars, the Dougherty Hills Slope Repair Project and the Annual Street Overlay Program, were substantially complete as of the end of December. An additional appropriation towards the Dougherty Hills Slope Repair Project will be required. The total project cost will need to be modified to an amount totaling approximately $440,000, up from the original estimate of approximately $406,000. The original budget had also assumed more of the work on this project would be completed in Fiscal Year 1995/96. The difference in timing of these expenditures, as well as unanticipated expenditures necessitates the change. Additional appropriations will also be needed for the following projects: $20,000 for construction soccer fields at Camp Parks, which was originally budgeted for Fiscal Year 1995-96 but will not be completed until this fiscal year, and $28,000 for the Dublin Boulevard Improvements project resulting from some unanticipated expenditures in the street overlay portion of the project, which was offset by lower than expected repair expenditures in the Capital Improvements Fund for this project. The additional appropriations have also been included on Exhibit 2 - Budget Change Form. Revised Budget Estimate: Net Increase $ 110,000 --. 'Jf' . , Total Estimated General Fund Expenditure Variances After adjusting for projected increases and decreases in major categories total General Fund Expenditures are estimated to increase by $146,000. Staff has prepared a Budget Change Form (EXHIBIT 2) which will authorize the adjustments to unallocated reserves. As outlined in the following section the City is projected to continue to have a balanced budget following the recommended mid year adjustments. -'. Summary of Projected 1996/97 General Fund Budget The City's fiscal condition remains very positive for the current fiscal year. The State Legislature still has several months before significant discussion of the 1997/98 budget occurs. However, current projections of State revenues have improved from past years where they State had to address deficits. The following summarizes the projected General Fund results for Fiscal Year 1996/97: FISCAL YEAR 1996/97 MID YEAR SUMMARY OF ESTIMATED GENERAL FUND APPROPRIATIONS TO RESERVES ..'_.,~_.:~ -. 1996/97 General Fund Revenue Estimate Plus: Projected rncreases in Revenues: One Time Revenue Increases Other Revenue Increases Less: Budgeted Net Transfers Less: Budgeted Expenditures Less: Approved Budget Changes Not Offset By Additional Revenue (Net amount of General Fund Expenditures transferred to other fimding sources) Less: Net Increase in General Fund Budgeted Expenditures :.:. REvrSED MID-YEAR PROJECTION OF GENERAL FUND REVENUES IN EXCESS OF GENERAL FUND EXPENDITURES $ 16,245,822 107,000 246,000 <27,500> < 16,078,504> <29,180> <90.000> $ 373.638 As noted, if the projections outlined in this report actually occur the City will have an approximately one percent increase in the General Fund Balance at the end of the Fiscal Year. It is important to note that these estimates are very preliminary and a number of circumstances could affect the final outcome. As previously discussed in the report the Transfers Out of the General Fund could be characterized as a loan to be repaid at the time certain fees are collected. However the financing of these transfers is being accomplished with current year revenue. The analysis assumes a total of approximately $27,500 in transfers are made from the General Fund to the Capital Improvement Fund, to be repaid from future fees. It is also important to keep in mind that although expenditures are expected to be below the Budget in some categories, no adjustment has been made at this time except for the Police Department and for the expected storm drain repairs in the Public Works department as noted above. .:. Recommendation Staff recommends that the City Council take the following actions: (1) Approve the Budget Change forms for additional appropriations (EXI-ITBrT 2); and (2) Receive and file this report. t~, ". " . .....' . CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF DECEMBER 1996 . Prepared by The Finance Deparunent January 13, 1997 . EXHIBIT 1 GL102 1/10/97 . ASSETS CASH CASH ~ITH FISCAL AGENT UNAMJRTIZED BOND DISCOUNT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOONTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FROM 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 LlABILTIES FUND BALANCES TOTAL FUND EQUITY GENERAL REVENUE FUNDS CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/96 THROUGH 12/96 SPECIAL REVENUE FUNDS 3000636.82- 1976977.36 26828006.89 169903.57 6082.85 24003356.49 336939.42- 578329.71- 182794.50- 16869.26- 1114932.89- 22888423.60- 22888423.60- 37760.05 21596.01 2036333.42 115810.85- 115810.85- 1920522.57- 1920522.57- TOTAL LIAB,FND BAL, RETD EARNS 24003356.49- 2036333.42- ,r SPECIAL ASSEsSMENT FUNDS 327691.71 327691.71 722.20- 722.20- 326969.51- 326969.51- 327691 .71- CAP IT AL IMPROVEMENT FUNDS 337599.59 98536.69 436136.28 688222.47- 98536.69- 786759.16- 350622.88 350622.88 TRUSTI AGENCY FUND 129172.68 132078.52 2090500.00 2351751.20 2208000.00- 2208000.00- 143751. 20- 143751.20- 436136.28- 2351751.20' PAGE 1 16.19.50 TOT A L S;. . --- MEMORANDUM ONLY -.' ..:- CURRENT JUNE 30, 229195.48- 132078.52 26828006.89 306200.31 21596.01 6082.85 2090500.00 29155269.10 336939.42- 688222.47- 676866.40- 299327.55- 16869.26- 2208000.00- 4226225.10- 24929044.00' 24929044.00- 648563.70. 122975.05 24197647.50 437477.67 5967.43 5334.92 2090500.00 26211338.87 16232..-.-, .. 23111 1054801. - 225935.11- 757.32- 265.00- 2208000.00- 3883196.51- 22328142.36- 22328142.36- 29155269.10- 26211338.87. :. t., GL1 02 1/10/97 CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7/96 THROUGH 12/96 . INTERNAL SERVICE FUND 'ASSETS CASH CASH UITH FISCAL AGENT UNAMORTIZED BOND DISCOUNT 290162.80 INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS AMOUNTS TO BE PROVIDED. 451157.86 TOTAL ASSETS 741350.66 .1.'~.. FND BAL, RETND EARNINGS -ITS FOR PRIVATE DEVELPMNT _ SITS OTHERS PAYABLES:ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES FUND BALANCE CONTRIBUTIONS INVESTMENTS IN FIXED ASSETS RETAINED EARNINGS TOTAL FUND eQUITY 391279.21 - 350071.45- 741350.66- 741350.66- 21802413.22- 5537413.22- TOTAL LIAB,FND BAL, RETD EARNS . ENTERPRISE FUNDS FIXED ASSETS GENERAL LONG GROUP OF TERM DEBT ACCOUNTS ACCOUNT GROUP 1001.14- 1719345.08 20084069.28 21802413.22 16265000.00- 16265000.00- 427523.22- 5109890.00- 510205.13 510205.13 510205.13- 510205.13- 5327970.26 5327970.26 5327970.26- 5327970.26- 510205.13- 5327970_26- PAGE 1 16.23.28 TOT A L S MEMORANDUM ONLY --- CURRENT JUNE 30, 1996 289161.66 1719345.08 21045462.27 5327970.26 28381939.27 21592970.26- 21592970.26- 818802.43- 5459961.45- 510205.13- 6788969.01- 296191.01 1743714.91 21361185.01 2855403.88 26256494.81 19525403.88- 19525403.88- 590852.88- 5347612.75- 492625.30- 28381939.27- 26256494.81- 6431090.93- GL104C THE CITY OF DUBLIN STATEMENT SH~ING PAGE 1 1/10/97 REVENUES VERSUS EXPENDITURE 13.58.46 FOR THE PERIOO 7/96 THROUGH 12/96 GENERAL REVENUE FUND CURRENT PER I OD PREVIOUS YEAR ENDING JUNE 30, 1~ BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y'T'O .******.REVENUES....... PRO?ERTY TAXES 3968400.00- 2096m.66' 52.8 1871622.34- 3867613.84' 2150485.68- 55.6 1717128.16' SALES TAX 6480000.00- 3075379.37- 47.5 3404620.63- 6760413.09- 2873738.43- 42.5 3886674.66- REAL PROPERTY TRANSFERS 73600.00- 47020.00- 63.9 26580.00- 60181.18- 26337.97- 43.8 33843.21- TRANSIENT OCCUPANCY TAX 176000.00- 110755.72- 62.9 65244.28- 198284.00- 51328.00- 25.9 146956.00' FRANCHISE TAXES 709800.00- 135275 .83- 19.1 574524.17- 607146.84- 55268.61- 9.1 551878.23- LICENSES & PERMITS 873400.00- 414805.93- 47.5 458591.07- 466198.72' 199979.37- 42.9 266219.35- FINES & FORFEITURES 36000.00- 23477.58- 65.2 12522.42- 38792.80- 18381. 94- 47.4 20410.86- USES OF MONEY AND PROPERTY 1259600.00- 45ml.28- 36.3 801878.72- 1268885.15' 374573.94- 29.5 894311.21 - INTERGOVERNMENTAL FROM STATE 1085650.00- 524902.43- 48.3 560747.57- 1102495.65- 502471.64- 45.6 600024.01 - CHARGES FOR SERVICES 1393510.00- 563518.67- 40.4 829991.33- 1372959.58- 631775.82- 46.0 741183.76- OTHER SOURCES OF REVENUE 114659.75- 77699.86- 67.8 36959.89- 110803.95- 80208.93- 72.4 30595.02- TOTAL REVENUE 16170619.75- 7527337.33- 46.5 8643282.42' 15853774.80' 6964550.33- 43.9 8889224 .47- .....**EXPENDITURES....... GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 98750.00 .00 98750.00 .00 .00 .00 CITY COUNCIL 1010 128264.00 69983.66 54.6 58280.34 127389.95 52255.89 41.0 75134.06 CITY MANAGER 1020 297973.00 129457.65 43.4 168515.35 275833.29 128730.41 46.7 147102.88 CITY ATTORNEY 1030 154181.00 62215.29 40.4 91965.71 161933.22 47125.32 29.1 114807.90 ADMIN SERVICES 1040 606360.00 251652.71 41.5 354707.29 495172.80 202461.26 40.9 292711 . ~.17,:_.. BUILDING MANAGEMENT 1050 321500.00 135201.38 42.1 186298.62 334374.72 15m6.36 47.2 176638.. FACILITY RENTAL 1050-719 1601985.00 376880.55 23.5 1225104.45 1499521.58 390764.72 26.1 1108756. INSURANCE COST CENTER 1060 133550.00 82567.81 61.8 50982.19 101710.52 94278.26 92.7 7432.26 ELECTIONS COST CENTER 1070 6365.00 1904.68 29.9 4460.32 563.52 563.52 100.0 .00 ACTIVITY TOTAL 3348928.00 1109863.73 33.1 2239064.27 2996499.60 1073915.74 35.8 1922583.86 PUBLIC SAFETY: POLl CE 2010 4016642.00 933m.49 23.2 3082864.51 3540387.58 883239.18 24.9 2657148.40 CROSSING GUARDS COST 2020 43000.00 13277.04 30.9 29722.96 43292.88 15881.13 36.7 27411.75 ANIMAL CONTROL 2030 180286.00 21918.00 12.2 158368.00 126363.14 .00 126363.14 DISASTER PREAPREDNESS 2050 32785.00 13557.89 41.4 19227.11 27045.45 2787.29 10.3 24258.16 FIRE SERVICES JPA 2060 3195294.00 1381281. 79 43.2 1814012.21 29m19.09 1715133.00 57.6 1262586.09 ACTIVITY TOTAL 7468007.00 2363812.21 31.7 5104194.79 6714808.14 2617040.60 39.0 4097767.54 TRANSPORTATION: PUBLI C WORKS 3010 320887.00 139257.24 43.4 181629.76 304830.22 138308.61 45.4 166521.61 STREET MAINTENANCE 3020 128200.00 28843.36 22.5 99356.64 140949.59 23.01 140926.58 STREET TREE MAINTENANCE 3040 48580.00 10809.66 22.3 3mO.34 48192.39 8301.95 17.2 39890.44 STREET LANDSCAPE MAINT. 3050 199610.00 66192.97 33.2 133417 . 03 197364.32 85851.46 43.5 111512.86 ACTIVITY TOTAL 697277.00 245103.23 35.2 452173.77 691336.52 232485.03 33.6 458851.49 HEALTH & WELFARE: WASTE MANAGEMENT 5020 2000.00 633.50 31.7 1366.50 .00 .00 .00 CHILD CARE 5030 12000.00 6000.00 50.0 6000.00 .00 .00 .00 ACTIVITY TOTAL 14000.00 6633.50 47.4 7366.50 .00 .00 .00 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 205874.00 51468.50 25.0 154405.50 194188.00 48547.00 25.0 145641.00 CULTURAL ACTIVITIES 8011 12500.00 10000.00 80.0 2500.00 17500.00 10000.00 57.1 7500.00 HERITAGE CENTER 8012 51960.00 29204.71 56.2 22755.29 41860.33 16793.49 40.1 25066.84 DUBLl N CEMET,ERY 8013 17160.00 6369.99 37.1 10790.01 16075 .33 9577.45 59.6 6497.88 :. GL104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 2 1110/97 REVENUES VERSUS EXPENDITURE 13.5S.46 FOR THE PER I 00 7/96 THROUGH 12/96 . GENERAL REVENUE FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1996 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D PAR( MAINTE~A~CE 8020 573868.00 154100.52 26.9 419767,48 554536.91 254194.90 45.8 300342.01 COK~UNITY CABLE TV 8030 33916.00 24386 . 72 71.9 9529.28 23736.00 21236.00 89.5 2500.00 RECREATION AO~IN. 8040 242784.00 98876.16 40.7 143907.84 190175.44 85110.83 44.8 105064.61 PLAYGROUNDS 8045 109528.00 53273.04 48.6 56254.96 99908.83 50786.74 50.8 49122.09 SHANNON CE~TER 8050 134604 . 00 59985.95 44.6 7461S.05 128665.35 56334.85 43.8 72330.50 PRESCHOOL S055 52070.00 23240.03 44.6 28829.97 48241.56 19152.95 39.7 29088.61 TEE~S PROGRAM 8060 35294.00 12433.18 35.2 22860.82 29512.30 12689.37 43.0 16822.93 ADULT SPORTS 8065 62718.00 26041. 10 41.5 36676.90 59974.79 28744.98 47.9 31229.81 YOOTH SPORTS 8066 37176.00 16283. n 43,8 20892.28 33593.09 15602.48 46.4 17990.61 SPECIAL EVE~TS 8070 38930.00 - 14793.08 38.0 24136.92 33694.49 9805.10 29.1 23889.39 SE~IOR CENTER 8080 112578.00 36949.67 32.S 75628.33 101733.54 46578.88 45.8 55154.66 RECREATION I~STRUCTION 809D 80763.00 41333.00 51.2 39430.00 76940.68 37269.86 48.4 39670.82 AQ:JA TI CS 8100 198917.00 100661.48 50.6 98255.52 196m.22 94019.47 47.S 102753.75 ACTIVITY TOTAL 2000640.00 759400.85 38,0 1241239.15 1847109.86 816444.35 44.2 1030665.51 COH~JNITY DEVELOPMENT: PLAIINING 9010 732994.00 306824.45 41.9 426169.55 838445.66 338267.99 40.3 500177.67 BUILDING SAFETY 9020 365919.00 157828.55 43.1 208090,45 263771.36 108868.48 41.3 154902.88 E~::;IIIEERING 9030 547425.00 254463,06 46.5 292961.94 569323 . 23 271007. 13 47.6 298316.10 ECa~OHIC DEVELOPMENT 9040 115996.00 54920.69 47.3 61075.31 106703.40 43898.01 41.1 62805.39 ACTIVITY TOTAL 1762334.00 774036.75 43.9 988297.25 1778243 . 65 762041.61 42.9 1016202.04 CAPITAL IMPROVEMENT PROJECTS: ,;:..... 93NN 105980.00 28198.13 73453.55 69204.06 ~RAL CIP PROJECTS 26.6 mS1.87 4249.49 5.8 'UNITY IMPROVEMENTS 94N~ 50000.00 .00 50000.00 84890.76 39157.25 46.1 45733.51 R(S 95NN 400465.00 393126.22 98.2 7338.78 59292.04 276.48 .5 59015.56 STREET CONSTRC/IMPROVHT 96NN 201850.00 184586.29 91.4 17263.71 104607.01 .00 104607.01 ACTIVITY TOTAL 758295.00 605910.64 79.9 152384.36 322243.36 43683 .22 13.6 278560.14 TOT A L EXPENDITURES 16049481.00 5864760.91 36.5 10184720.09 14350241.13 5545610.55 38.6 8804630.58 EXCESS [REVENUE>EXPENDITURES 121138.75- 1662576.42' 1372.5 1541437.67 1503533.67- 1418939.78' 94.4 84593.89- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 38508.75- 1015.00. 2.6 37493.75- TRA~SFERS OUT TO OTHER FUNDS .00 .00 .00 18673.28 .00 18673.28 EXCESS [REVEIIUE> EXPENDITURE 121138.75-- 1662576.42- 1372.5 1541437.67 1523369.14- 1419954.78- 93.2 103414.36- . ./ GU04C THE CITY OF DUBLIN STATEMENT SH~ING PAGE 1 1/10/97 REVENUES VERSUS EXPENDITURE 14.04.24 FOR THE PERIOO 7/96 THROUGH 12/96 SPECIAL REVENUE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 3D, ~ BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIAN FISCAL YR Y-T-D ********REVENUES******* SALES TAX 136000.00- 60-456.76- 44.5 75543.24- 141116.52- 68066.86- 48.2 73049.66- FINES & FORFEITURES 24500.00- 10027.83- 40.9 14472.17- 24330.57- 9721.22- 40.0 14609.35- USES OF MONEY AND PROPERTY 76830.00- .00 76830.00- 89945.79- _00 89945.79- INTERNGOVERNMENTAL FROM STATE 523290.00- 321478.29- 61.4 201811. 71- 536724.31- 221210.16- 41.2 315514.15- INTERGOVERNMENTAL FROM COUNTY 102655.00- 55362.00- 53.9 47293.00- 126726.00- 65680.00- 51.8 61046.00- INTERGOVERNMENTAL FROM FEDERAL 369757.00- .00 369757.00- 1908174.78- 179282.45- 9.4 1728892.33- CHARGES FOR SERVICES 764600.00- 391448.04- 51.2 373151.96- 820879.80- 417178.19- 50.8 403701.61- OTHER SOURCES OF REVENUE 130350.00- 23894.00- 18.3 106456.00- 568753.12- 258938.44- 45.5 309814.68- TOTAL REVENUE 2127982.00- 862666.92- 40.5 1265315.08- 4216650.89- 12200n.32- 28.9 2996573.57- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: BUILDING MANAGEMENT .00 .00 .00 244.70 .00 244.70 ACTIVITY TOTAL .00 .00 .00 244.70 .00 244.70 PUBU C SAFETY: PO~ICE 66061.00 378.88 .6 65682.12 5899.29 764.88 13.0 5134.41 TRAFFIC SIGNALS 109327.00 25129.82 23.0 84197.18 85416.04 23856.15 27.9 61559.89 ACTIVITY TOTAL 175388.00 25508.70 14.5 149879.30 91315.33 24621. 03 27.0 66694.30 TRANSPORTATION: PUilUC IroRKS 321.00 .00 321.00 1.45 1.45 100.0 ."._r'. STREET MAINTENANCE 198960.00 39951.25 20.1 159008.75 163324.71 35456.76 21.7 12786. STREET SIlEEP I NG 75600. 00 23748.74 31.4 51851.26 69954. 11 29357.06 42.0 4059 ACTIVITY TOTAL 274881.00 63699.99 23.2 211181.01 233280.27 64815.27 27.8 168465.00 HEALTH & WELFARE: \lASTE MANAGEMENT 743135.00 19782.25 2.7 723352.75 1183933.08 8908.20 .8 1175024.88 ACTIVITY TOTAL 743135.00 19782.25 2.7 723352.75 1183933.08 8908.20 .8 1175024.88 CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: PLANNING 1275.00 .00 1275. DO .00 .00 .00 EN..INEERING 98102.00 20636.83 21.0 n465.17 51425.60 16m.08 32.6 34652.52 ACTIVITY TOTAL 993n.00 20636.83 20.8 78740.17 51425.60 16m.08 32.6 34652.52 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS .00 .00 .00 7089.00 .00 7089.00 COMMUNITY IMPROVEMENTS 168510.00 .00 168510.00 80111.16 36517.16 45.6 43594.00 PARKS 503008.00 22018.12 4.4 480989.88 211220.20 125484.22 59.4 85735.98 STREET CONSTRUCTION/IMPROVMT 620540.00 223769.39 36.1 396nO.61 1967504.82 750506.70 38.1 1216998.12 ACTIVITY TOTAL 1292058.00 245787.51 19.0 1046270.49 2265925.18 912508.08 40_3 1353417.10 TOT A L EXPENDITURES 2584839.00 375415.28 14.5 2209423.72 3826124.16 1027625.66 26.9 2798498.50 EXCESS [REVENUE>EXPENDITURE 456857.00 487251.64- 106.7- 944108.64 390526.73- 192451.66- 49.3 198075.07- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 19860.59- 14897.00- 75.0 4963.59- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 28838.30 15912.00 55.2 12926.30 EXCESS [REVENUE> EXPENDITURE 456857.00 487251.64- 106.7- 944108.64 381549.02- 191436.66- 50.2 190112.36- -. r. T-- i GL1 04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 1I10{97 REVENUES VERSUS EXPENDITURE 14.18.39 FOR THE PER I 00 7/96 THROUGH 12/96 . SPECIAL ASSESSMENT FUNDS CURRENT PERloo PREVIOUS YEAR ENDING JUNE 30, 1996 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-O ........REVENUES....... SPECIAL BENEFITS ASSESSMENTS 234660. 00- 120678.07- 51.4 113981. 93- 318115.75- 150936.34- 47.4 167179.41- USES OF MONEY AND PROPERTY 20280.00- 1672.49- 8.2 18607.51- 17813.47- .00 17813.47- OTHER SOURCES OF REVENUE 4000.00- .00 4000.00- .00 .00 .00 TOTAL REVENUE 258940.00- 122350.56- 47.3 136589.44- 335929.22- 150936.34- 44.9 184992.88. .......EXPENDITURES....*.. GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLl C SAFETY: TRFC SIGS/STREET LIGHTING 130569. DO 28823.38 22.1 101745.62 180611. 18 81697.53 45.2 98913.65 ACTIVITY TOTAL 130569.00 28823.38 22.1 101745.62 180611. 18 81697.53 45.2 98913.65 TRANSPORTATION: PUBLl C \JORKS 7688.00 1389.71 18.1 6298.29 3947.86 1431.58 36.3 2516.28 STREET TREE MAINTENANCE 8470.00 1087.46 12.8 7382.54 8867.39 1814.19 20.5 7053.20 STREET LANDSCAPE MAINTENANCE 1 13800.00 36746.67 32.3 77053.33 105578.03 46035.97 43.6 59542.06 ACTIVITY TOTAL 129958.00 39223.84 30.2 90734.16 118393.28 49281.74 41.6 69111.54 HEALTH & UELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: .,IIEERING 3560.00 3023.44 84.9 536.56 3085.26 3027.96 98.1 57.30 ACTIVITY TOTAL 3560.00 3023.44 84.9 536.56 3085.26 3027.96 98.1 57.30 CAPITAL IMPROVEMENT PROJECTS: C~NITY IMPROVEMENTS 10000.00 8067.92 80.7 1932.08 27505.63 12851.88 46.7 14653.75 PARKS .00 .00 .00 .00 55.59 55.59- STREET CONSTRUCTION/IMPROVMT 103000.00 103106.75 100.1 106.75- 7649.54 636.53 8.3 7013.01 ACTIVITY TOTAL 113000.00 111174.67 98.4 1825.33 35155.17 13544.00 38.5 21611.17 TOT A L EXPENDITURES 377087.00 182245.33 48.3 194841.67 337244.89 147551.23 43.8 189693.66 EXCESS [REVENUE>EXPENDITURE 118147.00 59894.77 50.7 58252.23 1315.67 3385.11- 257.3- 4700.78 EXCESS [REVENUE> EXPENDITURE 118147.00 59894.77 50.7 58252.23 1315.67 3385.11- 257.3- 4700.78 .- "i GL1 04C THE CITY OF DUBLIN STATEMENT SHOUING PAGE 1 1110/97 REVENUES VERSUS EXPENDITURE 16.07.43 FOR THE PERIoo 7/96 THROOGH 12/96 CAP IT AL IMPROVEMENT FUND CURRENT PER I 00 PREVIOUS YEAR ENDING JUNE 30, 1~ BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* OTHER SOURCES OF REVENUE 870421.00- 70429.55- 8.1 799991.45- 839611.07- .00 839611.07- TOTAL REVENUE 870421.00- 70-429.55- 8.1 799991.45- 839611.07- .00 839611.07- ****~*EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLI C SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 108500.00 5938.75 5.5 102561.25 8021.77 4218.00 52.6 3803.77 STREET CONSTRUCTION/IMPROVHT 789421.00 246147.44 31.2 543273.56 7on59.92 190555.13 26.9 516704.79 ACTIVITY TOTAL 897921.00 252086.19 28.1 645834.81 715281.69 194m.13 27.2 520508.56 TOT A L EXPENDITURES 897921.00 252086.19 28.1 645834.81 715281.69 194m.13 27.2 520508.56 EXCESS[REVENUE>EXPENDITURE 27500. DO 181656.64 660.6 154156.64- 124329.38- 194m. 13 156.7- 319102.51- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 29531.04 .00 29531.04 ~. ~........- EXCESS [REVENUE> EXPENDITURE 27500. DO 181656.64 660.6 154156.64- 94798.34- 194m. 13 205.5- 289571 :.-. :. '7' .1 r -- i GL104C THE CITY OF DUBLIN STATEMENT SHOUING PAGE ,. 1 1110/97 REVENUES VERSUS EXPENDITURE 16.16.10 FOR THE PERIOO 7/96 THROUGH 12/96 . TRUST/AGENCY FUND CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1996 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* SPECIAL BENEFITS ASSESSMENTS .00 117654.79- 117654.79 234629.50- 117314.75- 50.0 117314.75- USES OF HONEY AND PROPERTY .00 2161.30- 2161.30 11997.60- 71.36- .6 11926.24- TOTAL REVENUE .00 119816.09- 119816.09 246627.10- 117386.1 1 - 47.6 129240.99- *******EXPENDI TURES******* GENERAL GOVERNMENT ACTIVITIES NON-OEPARTME~TAl .00 153314.75 153314.75- 232584.50 151269.75 65.0 81314.75 ACTIVITY TOTAL .00 153314.75 153314.75- 232584.50 151269.75 65.0 81314.75 PUBLIC SAFETY: TRA~SPORTATlON: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOTAL EXPENDITURES .00 153314.75 153314.75- 232584 .50 151269.75 65.0 81314.75 EXCESS(REVENUE)EXPENDITURE .00 33498.66 33498.66- 14042.60- 33883 . 64 241.3- 47926.24- EXCESS (REVENUE) EXPENDITURE .00 33498.66 33498.66- 14042.60- 33883 . 64 241.3- 47926.24- . ." c .L GL1 04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1 1110/97 REVENUES VERSUS EXPENDITURE 14.28.08 FOR THE PERIOO 7/96 THROUGH 12/96 INTERNAL SERVICE FUND ':", CURRENT PERIOO PREVIOUS YEAR ENDING JUNE 30, 1~ BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANC FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 16300.00- .00 16300.00- 15884.33- .00 15884.33- CHARGES FOR SERVICES 216315.00- 101779.68- 47.1 114535.32- 184255.91- 94110.22- 51. 1 90145.69- OTHER SOURCES OF REVENUE 12100.00- 1072.70- 8.9 11027.30- 29894.08- 22365.92- 74.8 7528.16- TOTAL REVENUE 244715.00- 102852.38- 42.0 141862.62- 230034.32- 116476.14- 50.6 113558.18- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 288082.00 "87790. 17 30.5 200291. 83 184660 . 68 110088.09 59.6 74572.59 ACTIVITY TOTAL 288082.00 87790.17 30.5 200291.83 184660.68 110088.09 59.6 74572.59 PUBlI C SAFETY: TRAN SPOR TAT ION : HEALTH & UELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: T 0 i A L EXPENDITURES 288082.00 87790.17 30.5 200291.83 184660.68 " 0088. 09 59.6 74572.59 EXCESS[REVENUE>EXPENDITURE 43367.00 15062.21- 34.7- 58429.21 45373.64- 6388.05- 14.1 38985.59- EXCESS [REVENUE> EXPENDITURE 43367.00 15062.21- 34.7- 58429.21 45373.64- 6388.05- 14.1 38985.59- ;. .., " {~; . .. GL104C THE CITY OF DUBLIN STATEMENT SHOUING PAGE 1 1/10/97 REVENUES VERSUS EXPENDITURE 14.32.30 FOR THE PERIOO 7/96 THROUGH 12/96 ,-," '. .~ ENTERPRISE FUNDS CURRENT PER I 00 PREVIOUS YEAR ENDING JUNE 3D, 1996 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 1709285.00- 381843.09- 22.3 1327441.91- 1594060.99- 395819.60- 24.8 1 198241. 39- OTHER SOURCES OF REVENUE .00 5.82- 5.82 .00 .00 .00 TOTAL REVENUE 1709285.00- 381848.91- 22.3 1327436.09- 1594060.99- 395819.60- 24.8 1198241.39- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: N~-DEPARTMENTAL 1602005.00 71616.84 4.5 1530388.16 1388507.17 73915.37 5.3 1314591.80 ADMIN SERVICES 4365.00 1000.00 22.9 3365.00 6948.40 2819.23 40.6 4129.17 ACTIVITY TOTAL 1606370.00 72616.84 4.5 1533753.16 1395455.57 76734.60 5.5 1318720.97 PUBLIC SAFETY: DISASTER PREAPREDNESS .00 .00 .00 1226.33 .00 1226.33 ACTIVITY TOTAL .00 .00 .00 1226.33 .00 1226.33 TRANSPORTATION: HEALTH & ~ELFARE: CULTURE & LEISURE SERVICES: RE:REATION ADMINISTRATION .00 .00 .00 10125.56 4263.01 42.1 5862.55 S::;NIOR CENTER .00 .00 .00 200.00 .00 200.00 ACT! VITY TOTAL .00 .00 .00 10325.56 4263.01 41.3 6062.55 COK~UNITY DEVELOPMENT: ~\L IMPROVEMENT PROJECTS: A L EXPENDITURES 1606370.00 72616.84 4.5 1533753.16 1407007.46 81150.52 5.8 1325856_94 E SS[REVENUE>EXPENDITURES 102915.00- 309232.07- 300.5 206317.07 187053.53- 314669.08- 165.2 127615.55 TRANSFERS IN FROM OTHER FUNDS .00 .00 _00 18673.28- .00 18673 .28- EXCESS [REVENUE> EXPENDITURE 102915.00- 309232.07- 300.5 206317.07 205726.81 - 314669.08- 153.0 108942.27 . '\ CITY OF DUBLIN BUDGET CHANGE FORM ;; CHANGE FORM # . From Budgeted Contingent Reserve (1080-799.000) Within Same Department Activity Between Departments (City Council Approval Required) Other :::::~mrm:n~eJmA$liD;l118-t~1t~cmtffittm:::::f:::::::mr:?::?AMQUNmW:mfi:tm??::::fniCBIW$JtiJPtnt~~(t<<Q1JNj!::;tm:{:ff::t:::::::::mn~:f'1mr: New Appropriations (City Council Approval Required): Budget Transfers: _ _ From Unappropriated Reserves _x~ From New Revenues ,. ,..,... .., ".,...,............ ,...""..... Name: Name: 1 Engineering Contract Services Account #: I Account #: 001-9030-740-000 16,000 Name: Name: Building Safety Contract Services Account #: Account # :00 1-9020-740-006 20,000 Name: Name: Professional Services Dougherty Hills Account #: Slope Repair Account #:001-9405-729-000 32,000 Name: Name: Engineering Inspection Dougherty Hills Slope Repair Account #: Account # :00 1-9405-740-079 .-. . 30,000 ',. Name: Name: Camp Parks Soccer Fields Contract Services Account #: Account #:001-9510-740-000 20,000 Name: Name: Dublin Boulevard Improvements Account #: Account #:001-9696-050~001 28,000 REASON FOR BUDGET CHANGE ENTRY: The proposed budget changes resulted from the mid year analysis, which showed some unanticipated variances in the contracting out of services for Engineering, Building Safety, as well as for the Dougherty Slope Repair and Dublin Boulevard Improvement Capital Projects. In addition, the construction of the soccer fields at Camp Parks, originally budgeted for completion in Fiscal Year 1995-96, is scheduled to be completed during Fiscal Year 1996-97. City Manager: Date: Signature ", "".""'...:;;<,A~f\.p.Pr()"e<i@"t:li~fZity.9?"llricilMeetingR:Il.:, Date:.,\<":: :,':'. Mayor: Date: Signature Posted By: Date: e: EXHIBIT 2 . ir! l,r