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Home My WebLink About8.4 MidYrBudgetRpt e . CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: February 13, 1995 SUBJECT: Fiscal Year 1994-95 Mid-Year Budget Report ,t(Prepared by: Paul S. Rankin, Assistant City Manager) EXHIBITS A TT ACHED: 1. / Balance Sheet and Income Statements for the Period Ending December 31, 1994 2. / Budget Change Form RECOMMENDATIi/ON: 1. 2. 3. Receive Presentation Approve Budget Change Forms Authorize A Transfer To The General Fund of Unanticipated Delinquent Assessments And Penalties (San Ramon Road Specific Plan Assessment District) File Report 4. FINANCIAL STATEMENT: See Report For Monthly Activity and Projections For Fiscal Year DESCRIPTION: Attached is the monthly report of financial activities for December 1994. Given that one half of the Fiscal Year has lapsed Staff has conducted a mid-year analysis of the City's Revenues and Expenditures. Given that some of the data is limited 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. 1994/95 Adopted Budget In the Budget adopted by the City Council it was anticipated that General Fund Revenues combined with the Net Fund Transfers In lOut would exceed General Fund Expenditures. 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 following summarizes the approved additional appropriations: Provision of Crossing Guards Little League Parade Maintenance Costs Fire Services Station #3/Paramedic Services CTV Contribution Heritage Center Project Total New Appropriations $ 24,039 1,100 40,917 1,500 26,532 $ 94,088 In addition to the Budget changes outlined above, there has been activity related to anticipated Transfers between various funds. The budget as adopted assumed that the Net Operating Transfers affecting the General Fund would require $43,940 of the General Fund resources in Fiscal Year 1994/95. The City Council has an item on the Agenda for the meeting of February 13, 1995, which will revise the expected Operating Transfers In. The Budget as adopted anticipated that the funds previously advanced by the General Fund for the Dublin Boulevard Extension project would be reimbursed $280,000 by the sale of surplus property. This transaction did not occur and Staff has recommended that the General Fund complete an operating transfer and hold the property for a sale at a later date. The City Council has also approved two budget changes regarding expenditures in the Capital Improvement Project Fund. Because that fund does not currently have funds available for these projects the General Fund must Transfer Funds. The following is a breakdown of the two projects: Transfer For Public Facility Impact Fee* Transfer For Traffic Impact Fee* Total $ 10,500 18,000 $ 28,500 ---------------------------------------------------------------------- ITEM NO. 8.4 COPIES TO: CITY CLERK FILE ~ e . In the current budget the majority of the "Transfer Out" transactions can be thought of as a loan by the General Fund, which will be repaid. The Transfers required to appropriate monies necessary to complete the Impact Fee studies are anticipated to be repaid once a fee is adopted and collected. The other large budgeted Transfer Out is the provision of $400,000 to finance the acquisition of Street J,.ights from PG&E. It has been assumed that this transaction will occur prior to June 30, 1995. The following summarizes the net changes to the net anticipated operating transfers: Budgeted Transfers In (Contributed By Other Funds To The General Fund) $ 405,673 Adjustment to Transfers In < 280,000> Budgeted Transfers Out (Contributions To Other Funds By The General Fund) < 449,613> Adjustments to Transfers Out < 28,500> REVISED NET OPERATING TRANSFERS < 352,440> The cumulative effect of these transactions is to reduce the projected amount at the end of Fiscal Year 1994/95 which will be appropriated to Reserves. Fiscal Year Revenue Estimates Staff has analyzed the original Revenue Estimates contained in the 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 major categories. , Property Taxes 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 1994/95 Budget will be met. Staff has received information from the Alameda County Assessor indicating that there have been significant downward trends throughout the County, in the Assessed Valuations used to compute Property Taxes. Revised Estimate: No Change Taxes Other Than Property Revenues in this category are projected to exceed the Budget estimates primarily due to improved retail sales and increased Transient Occupancy Tax (TOT) revenue. The retail sales tax data only includes sales which occurred prior October 1, 1994. This does not include the retail Christmas season reporting, which typically represents a larger percentage of sales tax revenue. The City has benefited from the opening of new retail outlets as well as improved sales among the auto industry. The improvement in TOT reflects the change in the reservation system used by the local business. Increased revenues in these areas were partially offset by lower. Cable TV Franchise Tax revenue than was anticipated. The payment of Gas & Electric Franchise payments will not occur until April and for this analysis it was assumed that they would meet the budget. Revised Estimate: Net Increase $112,800 Licenses & Permits Revenues in this category are often difficult to predict since Building Permits account for the majority of this revenue. At this time the Building Permit revenue is tracking at less than the Budget had estimated. This is occurring in the level of general permits issued exclusive of any major projects. In the event that a project such as Homart proceeds this trend may be reversed. This decline is partially offset by an increase in the number of Business Licenses issued. Revised Estimate: Net Decrease <$ 38,500> Fines & Forfeitures Revenues in this category are projected to be tracking at less than the Budget estimate. This is primarily due to reduced numbers of parking and vehicle citations than assumed in the Budget Estimate. e e Revised Estimate: Net Decrease <$ 9,900> Use of Money & Property Although it is too early to calculate the exact General Fund share of total interest revepue, it appears that revenues in this category will exceed the Budget Estimate. The City has experienced improved interest rates, and has a larger fund balance available for investment than was assumed in preparing the original Budget Estimate. Increases in this area have been partially offset by decreases in the anticipated revenue from the lease of City facilities. Primarily rentals at Shannon Center and the Civic Center have been affected. Revised Estimate: Net Increase $ 64,500 Intergovernmental Revenues At this point in the year the revenues in this category appear to be tracking in accordance with the adopted 1994/95 Budget. Revised Estimate: No Change Charges For Services Overall, revenues in this category are currently tracking at less than anticipated in the Fiscal year 1994/95 Budget. As implied by the category name, deviations in this area typically have a corresponding offset directly associated with an operating department expense line item. For example, Recreation Class and Activity revenue is lower than expected. There will also be fewer ... expenses since portions of these programs are operated with contract employees. The City has had to cancel some of the Sports Leagues due to weather and I or low participation rates. In the case of services provided by Planning and Engineering Staff the direct to specific expenses is less likely to occur. In addition to declines in Culture & Leisure Service Program Revenue, minor revenues collected for response to Driving Under the Influence incidents and Jail Booking fee collections are tracking at less than anticipated. Revised Estimate: Net Decrease <$ 39,400> Other Revenues Other Revenues are anticipated to exceed the Budget estimate by approximately $35,000. The current trends show that the Reimbursements For Public Damage, Sale of Property, and Miscellaneous Line items are anticipated to be approximately $4,000 less than the Budget estimate. These declines are offset by unanticipated revenue from delinquent collections on the San Ramon Road Assessment District. This item is discussed later in this report. Revised Estimate: Net Increase $ 35,000 Total Estimated General Fund Revenue Variances Based upon this analysis Staff anticipates that the General Fund Revenues will exceed the budgeted revenue by approximately $124,500 for the reasons indicated above. Revisions To Expenditure Estimates Staff has reviewed expenditures through December 31, 1994 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 All General Government budget activities appear to be tracking within budget with the exception of Administrative Services - (Finance) and Legal Services. The Finance budget is impacted by the estimated cost for the Sales Tax Audit Services. The agreement with the Sales Tax Consultant provides for audit fees calculated at 15% percentage of the new revenue obtained in audits. These fees are applicable to revenue collected over 8 quarters. The budget was estimated assuming a total of $12,000 in audit fees. Based upon information available to date it is anticipated that the e e 1994/95 fees will be approximately $30,300. These additional costs are more than offset by the additional revenue generated through sales tax audits. An additional Appropriation for Finance Contract Services is required in the amount of $18,300. The Legal Services Budget is affected by increased activity related to the implementation ~f the Eastern Dublin Specific Plan and unanticipated Litigation expenses. The implementation of the Eastern Dublin. Specific Plan involves numerous tasks which do not apply to a specific development application. For example, the development of a Traffic Impact Fee is one of the \ mitigation activities applicable to the entire Specific Plan Area. Staff intends to identify potential means to recover these expenses in the future from the subject properties. The original budget significantly underestimated the amount of time related to these activities. An additional appropriation of $40,000 is recommended to fund these expenditures. The City also incurred in 1994/95 approximately $7,500 in litigation expenses related to the lawsuit against the City of Pleasanton. The City received reimoursement from Prudential Insurance of $67,300 as part of the Settlement Agreement associated with this case. This revenue was recorded as a 1993/94 Miscellaneous Revenue as the majority of the legal expenses were incurred in Fiscal Year 1993/94. Revised Budget Estimate: Net Increase $ 65,800 Public Safety Based upon data available all General Fund supported Public Safety activities appear to be tracking with the budget, with the exception of the Jail Booking Fee line item. Although the number of arrests made in calendar year 1994 are down from the previous year; the number of arrests made between July and December 1994 actually increased by 43.4% over the same period ... in the prior year. Based upon the current trend an additional appropriation of $12,000 will be required to meet estimated expenditures. Revised Budget Estimate: Net Increase $ 12,000 Transportation At the present time the General Fund budget activities are tracking in accordance with the budget. Once final costs related to expenditures associated with the winter storms are known a budget revision may be required. Revised Budget Estimate: No Change Health & Welfare At the present time the General Fund budget activities are tracking in accordance with the budget. Revised Budget Estimate: No Change Culture and Leisure Services At this time it is anticipated that expenditures will be less than the amount budgeted. Factors contributing to this include a delay in the recruitment of personnel for the Heritage Center and a reduction in the number of sports leagues operated. As discussed in the revenue section the revenue which offsets some of these expenses is also less than budget. Due to the preliminary nature of this report no reduction in appropriations is recommended at this time. Revised Budget Estimate: No Change Community Development At the present time the General Fund budget activities are tracking in accordance with the budget. Revised Budget Estimate: No Change Capital Projects The majority of the 1994/95 Capital Projects have funding sources other than the General Fund. Several of the projects funded by the General Fund will not incur major expenditures until the e e second half of the Fiscal Year. This includes the Sidewalk Repair Program, Partial Funding of the Heritage Center Project, and the Evidence Tracking System Project. An additional appropriation towards the Park & Recreation Master Plan in the amount of $7,940 will be required. The original budget had assumed that all work on this project would be complete in Fiscal Year 1993/94. The difference in timing of these expenditures necessitates the change. . Revised Budget Estimate: Net Increase $ 7,940 Total Estimated General Fund Expenditure Variances It is presently estimated that an increase in total General Fund Expenditures of $85,740 are required. Staff has prepared a Budget Change Form (EXHIBIT 2) which will authorize the adjustments. As noted elsewhere in this report the City General Fund Budget will remain balanced even after these appropriations are made. Special Consideration of One - Time Revenue From Delinquent Assessments In July of 1993 the City paid all outstanding bonds on the San Ramon Road Specific Plan Assessment District. Since no assessments have been levied since Fiscal Year 1992/93, the 1994/95 Budget did not assume that any revenue would be received. In December of 1994, the Alameda County Auditor- Controller forwarded $40,469.22 in delinquent assessments and penalties received by the County in Fiscal Year 1993/94. Staff has consulted with the Bond Counsel who has advised that in accordance with California Street & Highway Code Section 8784, these monies may be transferred to the City General Fund. As discussed in the section related to "Other Revenues", Staff would recommend that the City Council authorize the transfer of these funds to the General Fund by minute action. " Summary of Projected 1994/95 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 1995/96 budget occurs. This could provide additional challenges for the City in the upcoming Fiscal Year. The following summarizes the projected General Fund results for Fiscal Year 1994/95: 1994/95 General Fund Revenue Estimate Plus: Estimated Net Increased Revenues Less: Revised Estimated Net Transfers Less: Budgeted Expenditures Less: Approved Budget Changes Less: Mid-Year Additional Appropriations (EXHIBIT 2) $ 13,611,505 124,500 < 352,440> < 12,872,466> < 94,088> < 85,740> REVISED MID-YEAR PROJECTION OF GENERAL FUND REVENUES IN EXCESS OF GENERAL FUND EXPENDITURES $ 331,271 Staff recommends that the City Council take the following actions: (1) Approve the Budget Change form for additional appropriations (EXHIBIT 2); (2) Authorize the transfer of delinquent San Ramon Road Assessments and penalties to the General Fund; (3) Receive and file this report. e e CITY OF DUBLIN'S 1i'INANCIAL STATEMENTS 1i'0n. TIlE MONTH Oli' DECEMBER 1994 Prepared by The Finance Department February 7, 1995 ". '. EXHIBIT 1 GL102 2/07195 ASSETS CASH CASH WITH FISCAL AGENT UNAMORTIZED BONO DISCOUNT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST ASSESSMENTS RENTS NOTES DUE FROM OTlIERS 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 1596243.61- 22055322.74 220361.06 32951.01 4954.19 20717345.39 40992.26- 162472.18- 9723.66 140.00- 193880.78- 20523464.61- 20523464.61- TOTAL LIAB,FND BAL, RETD EARNS 20717345.39- e CITY OF r,UBLlN BALANr:: SHEET f'::JR THE PER IOU 7194 THROUGH 12/94 SPECIAL REVENUE FUNDS 798317.11 117993.21 29859.02 946169.34 946169.34- 946169.34- 946169.34- SPECIAL ASSESSMENT FUNDS 420171.20 420171.20 3125.00- 3125.00- 417046.20- 417046.20- 420171.20- CAPITAL IMPROVEMENT FUNDS 202544.36- 110795.71 91748.65- 237370.00- 237370.00- 329118.65 329118.65 91748.65 e TRUSTI AGENCY FUND 130738.05 121210.04 2232500.00 2484448.09 2350000.00- 2350000.00- 134448.09- 134448.09- 2484448.09- PAGE 1 12.04.17 TOT A L S --- MEMORANDUM ONLY --- CURRENT JUNE 30, 1994 449561.61- 121210.04 22055322.74 449149.98 62810.03 4954.19 2232500.00 24476385.37 40992.26- 237370.00- 165597.18- 9723.66 140.00- 2350000.00- 2784375.78- 21692009.59- 21692009.59- 479309.02- 121210.04 20603948.63 324262.45 13716.27 2342.25 2232500.00 22818670.62 29551.09- 143398.46- 167957.66-, 217855.67- 20180.69- 1537.50- 2790000.00- 3370481.07- 19448189.55- 19448189.55- 24476385.37- 22818670.62- GL'02 2/07195 e CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD 7194 THROUGH INTERNA_ SERVICE FUND ASSETS CASH CASH WITH FISCAL AGENT UNAMORTIZED BONO DISCOUNT 368882.75 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 ~NTERPRISE FUNDS 5460.61- 1730761.91 151.00 153663.97 21110330.12 TOTAL ASSETS 522697.72 LIAB, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS 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 355110.43- 177338.56- 52269'1.72- 522697.72- 22835631.42- 5220631.42- TOTAL LIAB,FND BAL, RETD EARNS 22835631 .42 17615000.00- 17615000.00- 110741.42- 5109890.00- 12/94 e FIXED ASSETS GENERAL LONG GROUP OF TERM DEBT ACCOUNTS ACCOUNT GROUP 479805.26 479805.26 479805.26- 479805.26- 2713930.44 2713930.44 2713930.44- 2713930.44- 479805.26- 2713930.44- PAGE 1 12.06.29 TOT A L S --- MEMORANDUM ONLY --- CURRENT JUNE 30, 1994 363422.14 1730761.91 294426.28 1726901.55 46871. 38 151.00 119.60 21743799.35. 22259445.26 2713930.44 2548360.41 26552064.84 20328930.44- 20328930.44- 465851.85- 5287228.56- 479805.26- 6223134.40- 26876124.48 25603.30 -', 21151212.29- 21176815.59- 48853.47 5278147.74- 470014.62- 26552064.84- 26876124.48- 5699308.89- GL104C TH~Y OF OUBL,N STATEMENT SHOWING e PAGE 1 2/07195 REVENUES ~~RSUS EXPENDITURE 10.25.18 FOR THE PER 100 7194 THROUGH 12/94 GENERAL REVENUE FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* PROPERTY TAXES 3849500.00- 2149972.12- 55.9 1699527.88- 3853101.60- 2128220.44- 55.2 1724881.16- SALES TAX 5892000.00- 2970697.07 - 50.4 2921302.93 - 5969342.43- 2707497.61- 45.4 3261844.82- REAL PROPERTY TRANSFERS 68500.00- 29630.50- 43.3 38869.50- 65258.80- 26994.13- 41.4 38264.67- TRANSIENT OCCUPANCY TAX 90000.00- 54550.00- 60.6 35450.00- 88318.00- 47917.00- 54.3 40401.00- FRANCHISE TAXES 479800.00- 56399.64- 11.8 423400.36- 481162.79- 51839.77- 10.8 429323.02- LICENSES & PERMITS 361350.00- 203017.31- 56.2 158332.69- 340994.82- 200619.51- 58.8 140375.31- FINES & FORFEITURES 37500.00- 15819.81- 42.2 21680.19- 34316.48- 17743.57- 51.7 16572.91- USES OF MONEY AND PROPERTY 986100.00- 291195.82- 29.5 694904.18- 935615.38- 261737.46- 28.0 673877.92- INTERGOVERNMENTAL FROM STATE 970325.00- 468560.81- 48.3 501764.19- 945713.40- 419160.36- 44.3 526553.04- CIlARGES FOR SERVICES 758180.00- 384811.22- 50.8 373368.78- 580737.55- 257502.78- 44.3 323234.77- OTltER SOURCES OF REVENUE 120200.00- 98679.03- 82.1 21520.97- 275567.69- 128608.23- 46.7 146959.46- TOTAL REVENUE 13613455.00- 6723333.33- 49.4 6890121.67- 13570128.94- 6247840.86- 46.0 7322288.08- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 5756.00 .00 5756.00 815.04 .00 815.04 CITY COUNCIL 1010 120014.00 47845.74 39.9 72168.26 102612.23 44803.60 43.7 57808.63 CITY MANAGER 1020 260109.00 119210.69 45.8 140898.31 240219.95 121757.15 50.7 118462.80 CITY ATTORNEY 1030 127170.00 80667.67 63.4 46502.33 235554.62 80814.87 34.3 154739.75 ADMIN SERVICES 1040 451641.00 201109.29 44.5 250531. 71 410536.74 185290.52 45.1 225246.22 BUILDING MANAGEMENT 1050 326490.00 136717.59 41.9 189772.41 313411.43 134029.82 42.8 179381.61 FACILITY RENTAL 1050-719 1553744.00 401726.34 25.9 1152017.66 1458593.27 .00 1458593.27 INSURANCE COST CENTER 1060 134000.00 110926.74 82.8 23073.26 149792.07 132762.01 88.6 17030.06 " ELECTIONS COST CENTER 1070 12475.00 1563.62 12.5 10911.38 10817.83 10788.19 99.7 29.64 ACTIVITY TOTAL 2991399.00 1099767.68 36.8 1891631.32 2922353.18 710246.16 24.3 2212107.02 PUBLI C SAFETY: POll CE 2010 3268352.00 92812.84 2.8 3175539.16 2970615.78 121033.83 4.1 2849581.95 CROSSING GUARDS COST 2020 48340.00 10734.82 22.2 37605.18 .00 .00 .00 ANIMAL CONTROL 2030 103750.00 16144.00 15.6 87606.00 92215.39 .00 92215.39 DISASTER PREAPREDNESS 2050 31817.00 .00 31817.00 25728.27 15570.25 60.5 10158.02 FIRE SERVICES JPA 2060 2797315.00 1323072.00 47.3 1474243.00 2632168.71 1525553.12 58.0 1106615.59 ACTIVITY TOTAL 6249574.00 1442763.66 23.1 4806810.34 5720728.15 1662157.20 29.1 4058570.95 TRANSPORTATION: PUBLI C WORKS 3010 294390.00 134297.26 45.6 160092.74 282508.50 129421.10 45.8 153087.40 STREET MAINTENANCE 3020 33959.00 31652.82 93.2 2306.18 877 .22 602.30 68.7 274.92 STREET TREE MAINTENANCE 3040 50040.00 14745.28 29.5 35294.72 45767.70 17414.39 38.0 28353.31 STREET LANDSCAPE MAINT. 3050 165860.00 79570.50 48.0 86289.50 158297.22 76405.55 48.3 81891.67 ACTIVITY TOTAL 544249.00 260265.86 47.8 283983.14 487450.64 223843.34 45.9 263607.30 HEALTH & WELFARE: WASTE MANAGEMENT 5020 27100.00 1509.48 5.6 25590.52 75.84 .00 75.84 ACTIVITY TOTAL 27100.00 1509.48 5.6 25590.52 75.84 .00 75.84 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 177536.00 44384.00 25.0 133152.00 165000.00 41250.00 25.0 123750.00 CULTURAL ACTIVITIES 8011 10000.00 10000.00 100.0 .00 8000.00 8000.00 100.0 .00 HERITAGE CENTER 8012 26563.00 1413.85 5.3 25149.15 2234.23 175.23 7.8 2059.00 DUBLIN CEMETERY 8013 16680.00 5371.58 32.2 11308.42 8068.33 .00 8068.33 PARK MAINTENANCE 8020 579619.00 272874.78 47.1 306744.22 562328.40 275799.51 49.0 286528.89 GL104C TllilltTY OF DUBLIN STATEMENT SHOWING e PAGE 2 2/07195 REVENUES VERSUS EXPENDITURE 10.25.18 ,FOR THE PERIOD 7194 THROUGH 12/94 GENERA~ REVENUE FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D COMMUNITY CABLE TV 8030 23893.00 21143.00 88.5 2750.00 20279.00 9000.00 44.4 11279.00 RECREATION ADMIN. 8040 177379.00 82625.27 46.6 94753.73 175746.19 84110.44 47.9 91635.75 PLAYGROUNDS 8045 93149.00 47950.58 51.5 45198.42 72270.89 37708.72 52.2 34562.17 SHANNON CENTER 8050 113540.00 47901.16 42.2 65638.84 116563.54 52337.38 44.9 64226.16 PRESCHOOL 8055 38615.00 17769.11 46.0 20845.89 34319.22 16089.89 46.9 18229.33 TEENS PROGRAM 8060 29446.00 11136.07 37.8 18309.93 27928.80 12578.61 45.0 15350.19 ADULT SPORTS 8065 92961. 00 36245.04 39.0 56715.96 76349.88 40755.01 53.4 35594.87 YOUTH SPORTS 8066 34886.00 14HO.90 40.5 20755.10 28570.77 12336.65 43.2 16234.12 SPECIAL EVENTS 8070 31328.00 9894.22 31.6 21433.78 28749.94 9517.26 33.1 19232.68 SENIOR CENTER 8080 109422.00 48031.89 43.9 61390.11 98858.25 45426.16 46.0 53432.09 RECREATION INSTRUCTION 8090 81736.00 34194.97 41.8 47541.03 78626.11 34456.28 43.8 44169.83 AQUATICS 8100 197008.00 100978.91 51.3 96029.09 205324.75 108715.77 52.9 96608.98 ACTIVITY TOTAL 1833761.00 806045.33 44.0 1027715.67 1709218.30 788256.91 46.1 920961.39 COMMUNITY DEVELOPMENT: PLANNING 9010 611170.00 261495.74 42.8 349674.26 511179.82 235537.88 46.1 275641 .94 BUILDING SAFETY 9020 266000.00 115289.45 43.3 150710.55 252992.23 109035.86 43.1 143956.37 ENGINEERING 9030 204072.00 97716.19 47.9 106355.81 215790.71 114700.91 53.2 101089.80 ECONOMIC DEVELOPMENT 9040 73132.00 1375.05 1.9 71756.95 6328.57 5312.54 83.9 1016.03 ACTIVITY TOTAL 1154374.00 475876.43 41.2 678497.57 986291.33 464587.19 47.1 521704.14 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 93NN 59015.00 4655.22 7.9 54359.78 .00 .00 .00 COMMUNITY IMPROVEMENTS 94NN 76532.00 3564.39 4.7 72967.61 48603.17 .00 48603.17 PARKS 95NN .00 4987.60 4987.60- 12423.92 .00 12423.92 STREET CONSTRCIIMPROVMT 96NN 32500.00 32500.00 100.0 .00 281695.66 12918.52 4.6 268777.14 ACTIVITY TOTAL 168047.00 45707.21 27.2 122339.79 342722.75 12918.52 3.8 329804.23'\ TOT A L EXPENDITURES 12968504.00 4131935.65 31.9 8836568.35 12168840.19 3862009.32 31.7 8306830.87 EXCESS [REVENUE>EXPENDITURES 644951.00- 2591397.68- 401.8 1946446.68 1401288.75- 2385831.54- 170.3 984542.79 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 77093.25- .00 77093.25- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 41883.81 29424.86 70.3 12458.95 EXCESS [REVENUE> EXPENDITURE 644951.00- 2591397.68- 401.8 1946446.68 1436498.19- 2356406.68- 164.0 919908.49 GL104C TI~Y OF DUBLIN STATEMENT SHOWING e PAGE 1 2/07/95 REVENUES VERSUS EXPENDITURE 10.34.11 FOR THE PERIOD 7/94 Hif<OUGH 12/94 SPECI,.,:' REVENUE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* SALES TAX 116000.00- 58802.41- 50.7 57197.59- 117622.52- 57101.38- 48.5 60521.14- FINES & FORFEITURES 31900.00- 10008.34- 31.4 21891.66- 33963.62- 13996.90- 41.2 19966.72- SPECIAL BENEFITS ASSESSMENTS .00 1173.38- 1173.38 .00 .00 .00 USES OF MONEY AND PROPERTY 35800.00- .00 35800.00- 35095.85- .00 35095.85- INTERNGOVERNMENTAL FROM STATE 611854.00- 256476.57- 41.9 355377.43- 609800.83- 250519.27- 41.1 359281.56- INTERGOVERNMENTAL FROM COUNTY 150000.00- 76637.00- 51.1 73363.00- 125984.50- 21532.00- 17.1 104452.50- INTERGOVERNMENTAL FROM FEDERAL 2329428.00- .00 2329428.00- 116540.21- .00 116540.21- CHARGES FOR SERVICES 697356.00- 368539.47- 52.8 328816.53- 742458.70- 382330.38- 51.5 360128.32- OTHER SOURCES OF REVENUE 16000.00- 3251.42- 20.3 12748.58- 11993.19- 8294.03- 69.2 3699.16- TOTAL REVENUE 3988338.00- 774888.59- 19.4 3213449.41- 1793459.42- 733773.96- 40.9 1059685.46- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: POll CE 12350.00 755.00 6.1 11595.00 12067.48 1991.54 16.5 10075.94 TRAFFIC SIGNALS 90790.00 28416.12 31.3 62373.88 82277.35 26471. 92 32.2 55805.43 ACTIVITY TOTAL 103140.00 29171. 12 28.3 73968.88 94344.83 28463.46 30.2 65881.37 TRANSPORTATION: PUBLI C WORKS 526.00 .00 526.00 .00 .00 .00 STREET MAINTENANCE 205893.00 163794.50 79.6 42098.50 158820.98 121093.06 76.2 37727.92 STREET SWEEPING 73360.00 22003.77 30.0 51356.23 69985.83 27757.24 39.7 42228.59 ACTIVITY TOTAL 279779.00 185798.27 66.4 93980.73 228806.81 148850.30 65.1 79956.51-, HEALTH & WELFARE: WASTE MANAGEMENT 640137.00 12007.75 1.9 628129.25 542622.00 2286.55 .4 540335.45 CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 113450.00 25039..86 22.1 88410.14 117649.45 19271.27 16.4 98378.18 ACTIVITY TOTAL 113450.00 25039.86 22.1 88410.14 117649.45 19271.27 16.4 98378.18 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 17269.00 .00 ' 17269.00 .00 .00 .00 COMMUNITY IMPROVEMENTS 205207.00 24603.75 12.0 180603.25 58968.45 34108.33 57.8 24860.12 PARKS 29895.00 .00 29895.00 133793.53 29717 . 28 22.2 104076.25 STREET CONSTRUCTION/IMPROVMT 2495853.00 104350.13 4.2 2391502.87 364376.28 32359.12 8.9 332017.16 ACTIVITY TOTAL 2748224.00 128953.88 4.7 2619270.12 557138.26 96184.73 17.3 460953.53 TOT A L EXPENDITURES 3884730.00 380970.88 9.8 3503759.12 1540561.35 295056.31 19.2 1245505.04 EXCESS [REVENUE>EXPENDITURE 103608.00- 393917.71- 380.2 290309.71 252898.07- 438717.65- 173.5 185819.58 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 32728.18- 29424.86- 89.9 3303.32- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 9451.83 .00 9451.83 EXCESS [REVENUE> EXPENDITURE 103608.00- 393917.71- 380.2 290309.71 276174.42- 468142.51- 169.5 191968.09 Gd 04C THilltTY OF DUBLIN STATEMENT SHOWING e PAGE 1 2/07195 REVENUES VERSUS EXPENDITURE 10.40.49 FOR THE PERIOD 7194 THROUGH 12/94 SPECIAL ASSESSMENT FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* SPECIAL BENEFITS ASSESSMENTS 288265.00- 192247.87- 66.7 96017.13- 533098.91- 265991.14- 49.9 267107.77- USES OF MONEY AND PROPERTY 15000.00- .00 15000.00- 22974.46- .00 22974.46- OTHER SOURCES OF REVENUE 5725.00- 3944.45- 68.9 1780.55- 14269.21- 5519.94- 38.7 8749.27- TOTAL REVENUE 308990.00- 196192.32- 63.5 112797.68- 570342.58- 271511.08- 47.6 298831.50- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL .00 .00 .00 210730.75 565406.00 268.3 354675.25- ACTIVITY TOTAL .00 .00 .00 210730.75 565406.00 268.3 354675.25- PUBLI C SAFETY: TRFC SIGSISTREET LIGHTING 199025.00 7710}0.87 38.7 121924.13 190210.84 76429.96 40.2 113780.88 ACTlVI TY TOTAL 199025.00 77100.87 38.7 121924.13 190210.84 76429.96 40.2 113780.88 TRANSPORTATION: PUBLI C WORKS 5632.00 1126.16 20.0 4505.84 2736.26 1599.20 58.4 1137.06 STREET TREE MAINTENANCE 9890.00 1945.71 19.7 7944.29 6807.10 2806.72 41.2 4000.38 STREET LANDSCAPE MAINTENANCE 109940.00 58957.70 53.6 50982.30 105133.50 50429.42 48.0 54704.08 ACTIVITY TOTAL 125462.00 62029.57 49.4 63432.43 114676.86 54835.34 47.8 59841.52 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 4120.00 3203.40 77.8 916.60 3828.40 3458.52 90.3 369.88 ACTIVITY TOTAL 4120.00 3203.40 77.8 916.60 3828.40 3458.52 90.3 369.88 CAPITAL IMPROVEMENT PROJECTS: ", COMMUNITY IMPROVEMENTS .00 .00 .00 4500.00 4500.00 100.0 .00 STREET CONSTRUCTION/IMPROVMT 400000.00 .00 400000.00 .00 .00 .00 ACTIVITY TOTAL 400000.00 .00 400000.00 4500.00 4500.00 100.0 .00 TOT A L EXPENDITURES 728607.00 142333.84 19.5 586273.16 523946.85 704629.82 134.5 180682.97- EXCESS [REVENUE>EXPENDITURE 419617.00 53858.48- 12.8- 473475.48 46395.73- 433118.74 933.5- 479514.47- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 123895.44- .00 123895.44- TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 110995.44 .00 110995.44 EXCESS [REVENUE> EXPENDITURE 419617.00 53858.48- 12.8- 473475.48 59295.73- 433118.74 730.4- 492414.47- GL104C THE~Y OF DUBLIN STATEMENT SHOWING e PAGE 1 2/07195 REVENUES VERSUS EXPENDITURE 10.56.45 FOR THE PERIOD 7/94 THROUGH 12/94 CAP IT AL IMPROVEMENT FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY .00 .00 .00 2058.46- .00 2058.46- OTHER SOURCES OF REVENUE 711509.00- .00 711509.00- 73214.23- .00 73214.23- TOTAL REVENUE 711509.00- .00 711509.00- 75272.69- .00 75272.69- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: ACTI VITY TOTAL .00 .00 .00 .00 .00 .00 PUBLIC SAFETY: TRANSPORTAT ION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: STREET CONSTRUCTIONIIMPROVMT 431509.00 52671.87 12.2 378837.13 214021.33 74819.18 35.0 139202. 15 ACTIVITY TOTAL 431509.00 52671.87 12.2 378837.13 214021.33 74819.18 35.0 139202.15 TOT A L EXPENDITURES 431509.00 52671.87 12.2 378837.13 214021.33 74819.18 35.0 139202.15 EXCESS [REVENUE>EXPENDITURE 280000.00- 52671.87 18.8- 332671.87- 138748.64 74819.18 53.9 63929.46 TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 83393.92 .00 83393.92 EXCESS [REVENUE> EXPENDITURE 280000.00- 52671.87 18.8- 332671.87- 222142.56 74819.18 33.7 147323.38 " GLi04C THE4IIty OF DU~~IN STATEMENT SHOWING e PAGE 1 2/07195 REVENUES vERSUS EXPENDITURE 11.59.32 FOR THE PERIOD 7194 THROUGH 12/94 TRUSTIAGENCY FUND CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* SPECIAL BENEFITS ASSESSMENTS .00 117419.83- 117419.83 .00 .00 .00 TOTAL REVENUE .00 117419.83- 117419.83 .00 .00 .00 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL .00 159594.75 159594.75- .00 .00 .00 ACTIVITY TOTAL .00 159594.75 159594.75- .00 .00 .00 PUBLIC SAFETY: TRANSPORTAT ION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOTAL EXPENDITURES .00 159594.75 159594.75- .00 .00 .00 EXCESS(REVENUE)EXPENDITURE .00 42174.92 42174.92- .00 .00 .00 EXCESS (REVENUE) EXPENDITURE .00 42174.92 42174.92- .00 .00 .00 -, GL104C T~TY OF DUBLIN STATEMENT SHOWING e PAGE 1 2/07195 REVENUES VERSUS EXPENDITURE 10.44.56 FOR THE PERIOD 7/94 THROUGH 12/94 INTERN!\L SERVICE FUND CURRENT PER IOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 11600.00- .00 11600.00- 15381. 72- .00 15381.72- CHARGES FOR SERVICES 124608.00- 61808.80- 49.6 62799.20- 128214.28- 64172.90- 50.1 64041.38- OTHER SOURCES OF REVENUE .00 1038.54- 1038.54 7615.50- 6275.50- 82.4 1340.00- TOTAL REVENUE 136208.00- 62847.34- 46.1 73360.66- 151211.50- 70448.40- 46.6 80763.10- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 230233.00 20717.63 9.0 209515.37 127280.78 71426.91 56.1 55853.87 ACTIVITY TOTAL 230233.00 20717.63 9.0 209515.37 127280.78 71426.91 56.1 55853.87 PUBLIC SAFETY: TRANSPORTAT ION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS .00 9751. 27 9751.27- .00 .00 .00 ACTIVITY TOTAL .00 9751.27 9751.27- .00 .00 .00 TOT A L EXPENDITURES 230233.00 30468.90 13.2 199764.10 127280.78 71426.91 56.1 55853.87 EXCESS [REVENUE>EXPENDITURE 94025.00 32378.44- 34.4- 126403.44 23930.72- 978.51 4.1- 24909.23- EXCESS [REVENUE> EXPENDITURE 94025.00 32378.44- 34.4- 126403.44 23930.72- 978.51 4.1- 24909.23- " GL104C T_TY OF DUBLIN STATEMENT SIlOWING e PAGE 1 2/07195 REVENUES VERSUS EXPENDITURE 10.48.51 FOR THE PERIOO 7194 ~HROUGH 12/94 ENTERPRISE FUNDS CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30, 1994 BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE FISCAL YR Y-T-D ********REVENUES******* USES OF MONEY AND PROPERTY 1658112.00- 405931.29- 24.5 1252180.71- 1564715.31- 866.61- .1 1563848.70- OTHER SOURCES OF REVENUE .00 5.44- 5.44 .00 .00 .00 TOTAL REVENUE 1658112.00- 405936.73- 24.5 1252175.27- 1564715.31- 866.61- .1 1563848.70- *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL 1553784.00 75741.93 4.9 1478042.07 1436774.32 36.70 1436737.62 ADMIN SERVICES 13870.00 3523.75 25.4 10346.25 1635.85 688.75 42.1 947.10 ACTIVITY TOTAL 1567654.00 79265.68 5.1 1488388.32 1438410.17 725.45 .1 1437684.72 PUBLI C SAFETY: DISASTER PREAPREDNESS 1150.00 .00 1150.00 .00 .00 .00 ACTIVITY TOTAL 1150.00 .00 1150.00 .00 .00 .00 TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION 10180.00 1938.93 19.0 8241.07 10864.05 3827.20 35.2 7036.85 SENIOR CENTER 463.00 250.00 54.0 213.00 338.14 238.14 70.4 100.00 ACTIVITY TOTAL 10643.00 2188.93 20.6 8454.07 11202.19 4065.34 36.3 7136.85 COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: TOT A L EXPENDITURES 1579447.00 81454.61 5.2 1497992.39 1449612.36 4790.79 .3 1444821.57 EXCESS [REVENUE>EXPENDITURES 78665.00- 324482.12- 412.5 245817.12 115102.95- 3924.18 3.4- 119027.13- TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 12008.13- .00 12008.13=- EXCESS [REVENUE> EXPENDITURE 78665.00- 324482.12- 412.5 245817.12 127111. 08- 3924.18 3.1- 131035.26- e e CITY OF DUIll.m BUDGE'! CHAUGE FORM CIIA/lGE FOR.'! JL- MID YEAR ADDITIONAL APPROPRIATIONS FISCAL YEAR 1994/95 AS SUBMITTED TO THE CITY COUNCIL new appropriation budget transfer L-l. budget, change LJ. 8 TOTAL BUDGET DICREl\SES $ :t increase budget account l~ ADMIN SERVICES-FINANCE laccoolt 11 CONTRACT SERVICES GENERAL IlU _1040 - 740 - 000 :I; 1 R, 3nO \~CITY ATTORNEY PROFESSIONAL SERVICES Inccollnt Il 12001 _ 1030 _ 729 _ 000 $ 40,000 . \~ CITY ATTORNEY PROFESSIONAL SVCS- LITIGATION loccount II 13 001- 1030 - 729 - 001 :I; 7,500 I~ POLICE CONTRACT SERVICES- JAIL BOOKING FEES \account II . \4 001- 2010 - 740 - 007 $ 12,000 I~PARK & FACILITIES MASTERPLAN - CONTRACT SERVICES laccount II 15 001- 9585 - 740 - 000 $ 7,940 I~ \account It 16 $ l~ lacconnt II __17 :t " I~ \account II 18 $ TOTAL BUDGET DECREASES $ decrease buuget account ~ occollnt " 1 $ ~ Dccount II 2 $ ~ nccount II 3 $ ~ accollnt II -I ~ account It 5 $ $ ~ acr.ount II 6 $ ~ ;:lccount II 7 $ ~. ar.r.ount it REASONS, JUSTIFICATION, AND ITEMIZED COSTS: IN ACCORDANCE WITH THE STAFF REPORT PRESENTED TO THE CITY COUNCIL. signature \ \ date CITY HAlIl\GER CITY COUIICIL signature GUY S. HOUSTON \ \ date EXHIBIT 2