HomeMy WebLinkAboutItem 4.06 PrelimFinancialRpt
CITY CLERK
File # DrJ]~[Q]-~[Q]
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: . December 4, 2007
SUBJECT:
Preliminary Financial Reports for the Month of October 2007
Report Prepared by: Paul S. Rankin, Administrative Services
Director and Vivian Gong, Finance Manager ,~
ATTACHMENTS: 1. YTD (Year to Date) Revenues and Budget Comparison
2. YTD Expenditures and Budget Comparison
3. October 31,2007 Financial Statements
RECOMMENDATION:~~e the reports.
FINANCIAL STATE~: See reports for detail of monthly financial activity.
DESCRIPTION: This item provides the report on the preliminary financial statements for the month
of October 2007. At this time the presentation of the Balance Sheet reports is "Preliminary," since the
results of changes to the fund balance from the close of 200612007 have not been brought forward. We
anticipate the balances will be reflected in the November 2007 reports which will be presented at future
meeting.
Consistent with prior reports, the focus will be on General Fund Revenues and Expenditures, which
represent the most significant portion of the City's operations.
Analvsis of October 2007 Revenue and Expenditure Reports
The October reports represent the reporting of revenues and expenditures for the first four months of the
Fiscal Year, July 1, 2007 through October 31, 2007. It should also be noted that there is not an even
distribution of revenues and expenditures on a monthly basis. There is also a lag with the reporting of
expenditures due to the significant amount of services provided to the City by outside independent
contractors, including Police and Fire Services.
General Fund Revenues
Total General Fund Revenues collected through October are less, based upon the percentage collected, to
what occurred through the same period of the previous Fiscal Year. Through October 2007, the City had
collected approximately 13% of the total budgeted General Fund Revenues, which was 3% less than the
percentage collected in the same period of the prior Fiscal Year. There are deviations in terms of dollars
collected in several categories and the following summarizes some of the more significant deviations
compared to the same reporting period in the prior year. It is important to note that some of the deviations
are the result of changes in timing or reporting changes to accommodate audit requirements.
__M_~_________________________________________________-------------------------------------------------------
COPIES TO:
Page lof3
G:\Monthly Financials\FY 07-08\Oct2007.doc
ITEM NO.
Lf:fo
Summary of Significant General Fund Revenue Differences
For Amounts Collected July - October 2007 vs. July - October 2006
REVENUE YTD YTD DIFFERENCE
October October FY 07/08 More / EXPLANATION
2007 2006 (Less) FY 06-07
Property Tax $ 792,484 $ 749,251 $43,233 The increase is due to increases in
the assessed value from year to
year. Collections as of October
only reflect unsecured taxes.
Sales Tax $ 1,838,411 $3,024,651 ($ 1,186,239) As explained in the prior monthly
report, the difference is distorted
due to a required change in the
accounting for year end payments.
The variance is expected to
continue to show throughout the
year. If the Oct 2006 amount had
been presented on the same basis as
the current year, the amount for
2006 would have been $1,652,742.
Accounting for this adjustment
would result in a positive variance
of$185,669.
Licenses & $ 675,138 $1,534,937 ($859,799) This deviation reflects the decline
Permits in building permit activity which is
a trend that was expected with the
200712008 adopted budget.
Interest & $ 740,101 $659,758 $ 80,343 The difference is attributed to the
Rentals increases in recreational uses of the
City's facilities at the Senior
Center, field rental, and building
rental. The increase is also due to
the collection of monthly rents in
connection with the purchase of the
Dublin Square property, which was
not owned by the City in 2006.
Thru September, the City has
collected rent in the amount of
$47,308 from tenants remaining at
Dublin Square.
Intergovern- $257,479 $113,348 $144,131 The City has received Workforce
mental Housing reimbursement grant funds
from the State for the Shannon
Community Center reconstruction
Project. The amount received in
October was $166,128. The City
has also received State Mandated
Cost, reimbursements of $21 ,233
for prior year claims.
Page 2 of3
REVENUE YTD YTD DIFFERENCE
October October FY 07/08 More I EXPLANATION
2007 2006 (Less) FY 06-07
Other $350,630 $186,730 $163,900 This category of revenue typically
Revenues includes payments such as
contributions, donations, or one
time reimbursements that may not
be made available to receive
consistently from year to year. In
October 2007, the City received a
reimbursement of $258,000 from
AT&T for the Underground
Utilities project as anticipated in
the Five Year Capital Improvement
Program budget.
General Fund Expenditures
Overall, through the month of October, expenditures in the General Fund totaled approximately $6.8
million and represented approximately 12% of the total budgeted expenditures in the General Fund. Of
this amount, a total of approximately $547,000 was related to Capital Improvement Projects and the
remainder was related to Operating Costs reported in the General Fund. Capital Project expenditures
typically do not follow an even distribution due to differences in project timing.
A closer examination of only General Fund Operating Expenditures indicates that the activity through
October 2007 was $210,547 over the amounts expended for the same period in the prior Fiscal Year.
Through the end of October 2007, the City had expended 13% of the General Fund Operating Budget,
which is 1 % less than the percentage expended in the first four months of the prior Fiscal Year. On a
percentage basis there is a significant variance in the Health and Welfare expenditure. This is attributable
to the timing of the disbursement of funding to Child Care Links as a lump sum payment in the first
quarter.
All expenditures are within the authorized budget. It is recommended that the City Council receive these
reports as authorized by Section 41004 of the California Government Code.
Page 3 of3
1-------...--. -.
___J 0;(- .__l}
City of Dublin 2007-2008 YTD Revenues and Budget Comparison
..mFQ[ theeriodEningOcto1ber31.207. mmmmmmj
13%
. 160
Total General Fund Revenues
Property Taxes
Sales Taxes
Real Property Transfer Tax
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals
Intergovernmental from State
Charges for Services
Fines and Forfeitures
Other Revenues
L
Property Taxes
Sales Taxes
Real Property Transfer Tax
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits
Interest and Rentals
Intergovernmental
Charges for Services
Fines and Forfeitures
Other. Revenues
0%
FY 2007/08
Budget
22.194,200
14.840,000
540,000
775,000
2.095,635
2,306,445
2,964,212
672,876
6,337,596
143,000
1,338.678
Total General Fund Revenues 54,207,642
Do'. F'rinled: 1117120075.19 PM
I- FY2007/081
. FY 2006/071
m .... _ __.
60%
38%
30% 60% 90% 120% 150%
33% of Year Complete
__n_____...
FY 2007/08 %of FY 2006/07 % of Total for
YTD Actual Budget YTD Actual FY 2006/07
792,484 4% 749,251 4%
1,838.411 12% 3,024,651 22%
184,817 34% 173,606 29%
235,632 30% 221,268 28%
362,160 17% 340,519 16%
675.138 29% 1,534,937 60%
740,101 25% 659,758 17%
257.479 38% 113,348 10%
1,721,138 27% 1,737,064 22%
39,045 27% 39,235 28%
350,630 26% 186,730 20%
7,197,037 13% 8,780,366 16%
-r.-t~1F q. b 12-ly l'}<OOf
ATTACHMENT 1
0< '1 J31
City of Dublin 2007-2008 YTD Expenses and Budget Comparison
For the Period Ending October 31,2007
Total General Fund
Expenses
General Government
Police
Other Public Safety
Transportation
Health and Welfare
Culture & Community
Services
Community
Development
Capital Improv.
Projects
Fire
46%
l ::~ ~~~:;~~1
0%
20%
100%
120%
40%
60%
80%
33% of Year Complete
._n_________ __..
2007/08 2007/08 %of FY 2006/07 % of Total for
Budget YTD Actual Budget YTD Actual FY 2006/07
General Government 5,845,305 1,489,705 25% 1,518,150 28%
Police 12,554,821 352,152 3% 423,189 4%
Fire 9,558,930 106,960 1% 156,745 2%
Other Public Safety 565,259 22,725 4% 22,388 5%
Transportation 2,239,419 431,547 19% 392,221 20%
Health and Welfare 45,413 10,201 22% 18,500 46%
Culture and Community Services 7,408,783 1,955,063 26% 1,519,700 22%
Community Development 8,652,745 1,848,584 21% 1,955,498 25%
Capital Improvement Projects 8,193,429 546,770 7% 242,154 7%
Total General Fund Expenses 55,064,104 6,763,708 12% 6,248,545 13%
General Fund Operating Expenses 46,870,675 6,216,938 13% 6,006,391 14%
Ollie PrInted: 11n/2007 5:22 PM
ATTACHMENT 2
3 5f 13
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF OCTOBER 2007
Prepared by
The Finance Department
November 7, 2007
ATTACHMENT 3
J.f ~ )3
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 310ct2007
GENERAL SPECIAL SPECIAL CAPITAL TRUST/ TOT A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ..-MEMORANDUM ONLY---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PR lOR
ASSETS
CASH (46.648.338) 4.554,587 379.494 35 . 696 . 611 181.738 (5,835.908) (10.127,375)
CASH WITH F~SCAL AGENT 173.924 173,924 164.500
AMOUNT HELD IN ESCROW 256,443 256.443 1. 762 . 000
INVESTMENTS AT COST 101. 080.585 101. 080.585 109,507.300
RECEI VABLES: TAXES
ACCOUNTS 627.175 58.224 () 685.398 1. 597.705
INTEREST 658.001 658.002 671.287
ASSESSMENTS
DUE FROM OTHERS 5.361.516 5.361.:;;16 1. 901. 086
INVENTORY AT COST
PREPAlO ITEMS 12.894 12.894 6,497
F I XED ASSETS
LOANS RECEIVABLE 6,586.880 6.586.880 8.345.396
AMOUNT TO BE PROVIDED 943.500 943.500 1. 083.500
TOTAL ASSETS 61,091,834 4.612.811 379.494 43,047,116 1. 299 .162 110.430.417 114.911. 895
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (906.288) 06.860) (923.148) (445.923)
DEPOSITS lOR AB1600 FEES (49.061) (1. 091. 370) (1.140.431) (925.995)
DEPOSITS OTHERS (464.094) (464,094) (2.325.790)
PAYABLES: ACCOUNTS (319.227) (63.572) (133.777 ) (516,576) (432.298)
INTEREST
PAYROLL (258.288) (258,288) (4.818)
DUE TO OTHERS (239.527) (1. 791. 762) (2.031.289) 0,901. 086)
DEFERRED REVENUE 022.268 ) (2.844.063) (2.966,330) (2,517.331)
DEBT INSTRUMENTS PAYABLE (1. 061. 000) 0.061. 000) 0,201. 000)
TOTAL LIABILITIES (2.358.753) (63.572) (5.877 .832) 0.061. 000) (9.361.156) (9,754,242)
IUND BALANCES (58,733.081) (4,549.239) (379.494) (37.169.284) (238,162)(101,069,261)(105,157.653)
TOTAL FUND E (58.733.081) (4.549.239) (379,494) (37,169.284) (238.162)(101,069,261)(105.157.653)
TOTAL LIABILITIES/EQUITY (61.091.834) (4.612.811) (379,494) (43.047.116) (1.299.162)(110.430.417)(114.911.895)
6~ /3
CITY O~ DUBLIN
BALANCE SHEET
mR THE
PERIOD ENDING 310ct2007
INTERNAL
SERVICE
~UNDS
ENTERPRISE FIXED ASSETS GENERAL LONG
FUND GROUP Or TERM DEBT
ACCOUNTS ACCOUNT GROUP
TOT A L S
---MEMORANDUM---
CURRENT PRIOR
ASSETS
CASH 6,602,172 6,602 , 172 10,808,715
CASH WIDI FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS 3,966 3,966
F I XED ASSETS 48,289,121 351. 342,286 399.631.407 387,888,144
LOANS RECEIVABLE
AMOUNT TO BE PROVIDED 61. 862.464 61. 862.464 62.246,041
TOTAL ASSETS 54,895,258 351.342,286 61. 862,464 468,100,008 460,942.900
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE (229,457)
TOTAL LIABILITIES (229.457)
FUND BALANCES (54,665,801)
TOTAL FUND E (54,665.801)
(61. 862 ,464)
( 61. 862 . 464 )
(62,091.921) (62,764,407)
(62.091,921) (62,764,407)
(406.008,087)(398,178.493)
(406.008,087)(398,178.493)
(351. 342.286)
(351. 342 ,286)
TOTAL LIABILITIES/EQUITY (54,895.258)
(351,342,286) (61,862,464)
(468,100,008)(460,942,900)
(; ~ )?J
THE CITY OF DUBLlN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
G ENE R A L REV E N U E FUN D
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERTY TAXES 22.194.200,00 792.484.31 21.401.715.69 20.146.742.78 749,251. 08 19.397.491. 70
SALES TAX 14,840,000,00 1.838.411,31 13,001. 588,69 14.025,868.73 3,024.650.79 11. 001. 217,94
REAL PROPERTY TRANSFER TAX 540.000,00 184.817,28 355.182.72 596,532.87 173.605,85 422,927.02
IIOTEL TRANSIENT OCCUPANCY TAX 775,000.00 235,631.53 539,368.47 800,772,57 221,267.80 579,504,77
F~ANCHISE TAXES 2,095.635.00 362.160.21 1.733,474.79 2,111. 281. 26 340,518,53 1. 770.762.73
LICENSES & PERMITS 2,306.445,00 675.138.08 1. 631. 306.92 2,572,067.54 1. 534 , 937.07 1. 037 .130.47
FINES & FORFEITURES 143,000.00 39,045.36 103,954,64 140,234.79 39,235.40 100,999.39
USEIMONEY & PROP-INTEREST 2,621.744.00 634.355.67 1. 987,388.33 3,575.137,21 633,517.29 2,941.619.92
USE/MONEY & PROP-RENTALS 3/12.468.00 105.745.49 236,722.51 203.240.52 26,2/10.93 176.999.59
INTERGOVERNMENTAL 672.876.00 257,478.96 415,397,04 1.149.759.30 113,347,93 1. 036 . 411 .37
CHARGES FOR SERVICES 6,337.596.00 1. 721.138.28 4,616.457.72 8,015.064.77 1. 737 ,063.50 6,278,001.27
OTHER SOURCES OF REVENUE 1.338,678.00 350,630.19 988.047,81 928,704.12 186.729,83 741.974.29
TOTAL REVENUE 54.207,642,00 7,197,036,67 47,010.605.33 54.265,406,46 8,780.366.00 45.485,040,46
*******EXPEND I TLIRES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 304.891.00 65,905,13 238,985,87 320.924,20 77,997.13 242,927,07
CITY MANAGER 1.128,6113,00 332.015.57 796,627.43 1. 042 ,480.01 303,034.61 739,445.40
CENTRAL SERVICES 549,400.00 130.038.95 419.361.05 438,786.38 109.380,39 329,405.99
r;JTY ATTORNEY 615.723.00 94,866,73 520.856.27 867.874,77 142.303.78 725,570.99
ADMIN SERVICES 1.840,53/1.00 446,674.59 1. 393.859.41 1.593,027.81 474.748,65 1.118,279.16
BUILDING MANAGEMENT 785,873.00 166.437.54 619.435.46 707,316,31 161. 570.05 545,746,26
INSURANCE COST CENTER 538.541. 00 243.528.50 295,012,50 474.542.39 245,831,51 228.710.88
ELECTIONS COST CENTER 2.500.00 425,00 2,075.00 25.554,79 1.393,13 24,161. 66
NON-DEPARTMENTAL 79,200.00 9,812.52 69.387.48 9.858 . 11 1. 891. 20 7,966.91
ACT! V ITY TOTAL 5.845,305.00 1.489,701\.53 4,355.600.47 5.480,364,77 1.518,150.45 3.962,214.32
PUBLl C SAFETY
POll CE 12.55/1.821. 00 352,151.99 12.202,66901 11,662.394.30 423,188.74 11.239,205.56
CRrX;SINCi GUARD:) 90.879,00 7.664.22 83,214.78 86.639,21 7,109.90 79.529.31
ANIMAL CONTROL 351.192.00 351.192.00 251,956.53 251. 956,53
TRAFFIC SIGNALS & STREET LIGHTIN 13,300.00 3.234,46 10.065.54 15,42408 2.475,33 12,948.75
DISASTER PREPAREDNESS 109.888.00 11.826.48 98,061.52 79,826.64 12,802.51 67,024.13
FIRE SERVICES 9,558.930.00 106,960.49 9.451. 969,51 9,178.765.31 156,744.59 9.022.020.72
ACT! V!TY TOTAL 22.679,010.00 481,837,64 22,197,172.36 21.275,006,07 602.321.07 20.672,685.00
TRANSPORTATION
PUBLIC WORKS 1.094,762.00 257,512.32 837.249.68 907,511.91 245.314,13 662.197.78
STREET MAINTENANCE 33.147,00 33.147.00 13,221. 64 65.05 13.156.59
STREET SWEEPING 138,000.00 21. 255.20 116.744.80 139,992.31 20.512,32 119.479.99
STREET TREE MAINTENANCE 106.917.00 10,316,70 96.600.30 131,391.84 15,946.41 115.445.43
STREET LANDSCAPING MAINTENAN 866,593.00 142,462.99 724,130,01 811.550.20 110,383.46 701.166.74
ACTI V ITY TOTAL 2,239.419.00 431.547.21 1. 807,871 .79 2,003.667.90 392.221.37 1.611,446.53
HEALTII & WELFARE
WASTE MANAGEMENT 1. 500 . 00 7.190.58 (5.690.58) 22,055.21 22.055,21
(;111 LD CARE 18,50000 3,010.58 15,489.42 18,500.00 18,500.00
SUCIAL SERVICES 25,413.00 25.413.00
IIOUS I NG PROGRAMS
7~ )3
THE CITY O~ DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
G ENE R A L REV E N U E FUN D
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
ACT I V ITY TOTAL 45.413,00 10.201.16 35 . 211 . 84 40,555.21 18.500.00 22.055.21
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 836.571,00 193.629,82 642.941.18 809.628.89 15.809.52 793.819.37
CULTURAL ACTIVITIES 239.530.00 86.441. 78 153.088.22 251. 944.51 85.245.40 166.699,11
HERITAGE CENTER 225.052.00 66.009.64 159.042.36 181.827.65 55.244.33 126.583.32
DUBLI N CEMETERY 48.458.00 4.034,83 44.423.17 43.942.65 6.580.80 37.361.85
PARK MAINTENANCE 2.008.692,00 446.791,58 1. 561. 900.42 1.808.688,78 259.293.93 1.549.394,85
COMMUN I TY TV 75.027.00 30.388,00 44.639.00 128.881.00 59.961. DO 68.920.00
RECREATION ADMIN 759.339.00 207.512,06 551. 826,94 702.189.94 206.778.68 495.411.26
PLAYGROUNDS 296.265.00 86.483.96 209.781. 04 260.228.97 78.931. 03 181.297.94
SHANNON CENTER 286.982,00 93,083,26 193.898.74 342.407.56 100.884.93 241. 522.63
PRESCHOOL 115.643,00 31.'\68.20 84.174,80 105.844,87 28.597,47 77.247,40
TEENS PROGRAM 146.164.00 33.828.08 112.335.92 135.910.40 38.803.23 97.107.17
ADULT SPORTS 183.056.00 31. 278.37 151.777.63 106.532.29 27.697.29 78.835.00
YOUTH SPORTS 204.177. DO 51.142.99 153.034,01 174.520.06 50.395.33 124.124.73
COMMUNITY GYM 46.187,00 7 . 294 . 77 38.892.23 44.662.71 6.730.31 37.932.40
EMERALD GLEN ACTIVITY CENTER
SPECIAL EVENTS 403.471,00 143.192.03 260.278,97 354.952.30 109.890.73 245.061. 57
SENIOR CENTER 549.653,00 129.566.69 420.086.31 472.926.09 124.486.17 348.439.92
RECREATION INSTRUCTION 209.545.00 51. 752,61 157.792.39 198.529.01 43.097.69 155.431. 32
AQUATICS 444.888.00 168.637,59 276.250.41 445.981.03 129.151.85 316.829,18
PARKS/FACILITIES MANAGEMENT 330.083.00 92.526,59 237.556.41 304.996.60 92.120.59 212.876.01
ACTI V ITY TOTAL 7.408.783.00 1. 955 . 062 . 85 5.453.720.15 6.874.595.31 1.519.700.28 5.354.895.03
COMMUNITY DEVELOPMENT
PLANNING 2.893.306.00 575.606.10 2.317.699.90 2.152.189.29 572.974.87 1.579,214.42
BUILDING SAFETY 3.130.274.00 633.659.12 2.496.614.88 2.886.668,83 630.113.89 2.256.554.94
ENGINEERING 2.337.445.00 575.466.88 1. 761. 978,12 2.407.540.23 636.819.99 1.770.720.24
ECONOMIC DEVELOPMENT 291. 720. DO 63.852,43 227.867,57 252.495.57 115.589,38 136.906.19
ACTI V ITY TOTAL 8,652.745,00 1.848.584,53 6.804.160.47 7.698.893,92 1. 955 .498 .13 5.743.395,79
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1. 427.764. DO 9.364.62 1. 418.399.38 377 . 025.76 (535.07) 377 .560,83
COMMUNITY IMPROVEMENTS 328.578.00 28.205,47 300.372.53 95.671.93 1.405.23 94.266.70
PARKS 5.443.744.00 508.745.43 4.934.998.57 2,619.196.45 236.779.30 2.382.417.15
STREET CONSTRC/IMPROVEMENTS 993.343.00 454.81 992.888.19 308.244.43 4.504.04 303.740,39
ACTI V ITY TOTAL 8.193.429,00 546.770.33 7.646.658.67 3.400.138.57 242.153.50 3.157.985.07
TOTAL EXPENDITURES 55.064.104,00 6.763.708.25 48.300.395.75 46.773.221.75 6.248.544.80 40.524.676.95
EXCESS REVENUE (EXPENDITURES) (856.462.00) 433.328.42 (1.289.790.42) 7.492.184.71 2.531. 821. 20 4.960.363.51
TRANSFERS IN FROM OTHER FUNDS 59.196,81 59.196.81
TRANSFERS OUT FROM OTHER FUNDS (23.505,65) (23.505,65)
REVENUES OVER(UNDER) EXPENDITURES (856.1162,00) 433.328,42 (1.289.790.42) 7.527.875,87 2.531.821.20 4.996.054,67
~ ~ /3
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
S P E C I A L REV E N U E FUN 0 S
CURRENT CURRENT PRIOR PR lOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
PROPERTY TAXES 125.760.00 286.76 125.473.24 119.472.73 119.472.73
~ALES TAX/OTHER TAXES 460.862.00 76.756.41 384.105,59 433.043.17 70.291. 41 362.751.76
FINES & FORFEITURES 195.000,00 47.539,08 147.460.92 201.862.59 52.234.27 1ti9.628.32
USES/MONEY & PROPERTY 216.249,00 55.305.27 160.943,73 194.816.32 54.732.80 140.083.52
INTERGOVERNMENTAL FROM STATE 1.670.059.00 229.629,27 1.440.429.73 1,174,710.84 583.739.39 590,971.45
INTERGOVERNMENTAL FROM COUNTY 397.023,00 397.023,00 376.594.90 39.253.30 337.341.60
INTERGOVERNMENTAL FROM FEDERAL 457.702.00 457.702.00 144.868.47 144.868.47
CIIARGES FOR SERVICES 1.513,762,00 4,327.42 1.509,434.58 1. 430.805.72 1.430,805.72
OTHER SOURCES OF REVENUE 9.000.00 16.901. 00 (7.901.00) 25.467.40 25.467.40
TOTAL REVENUE 5.045.417 . 00 430.7ti5.21 4.614,671.79 4,101.642.14 800,251.17 3,301.390.97
*******EXPENDITURES*******
PUGLI C SAFETY:
POll CE 104.810.00 1. 005.00 103.805.00 101. 780.53 101. 780.53
TRAFFIC SIGNALS & STREET LTG 279.525.00 65.437.85 214,087.15 249,275.06 73,257.88 176,017.18
OISASTER PREPAREDNESS
FIRE SERVICES 287.483.00 924,99 286.558.01 196,755.84 196,755.84
ACTI V!TY TOTAL 671,818.00 67,367.84 604,450.16 547,811.43 73.257.88 474,553.55
TRANSPORTATION:
STREET MAINTENANCE 398.986.00 41.467.21 357,518.79 305,088.60 32,053.01 273,035.59
STREET LANDSCAPE MAINTENANCE 6.038.00 6,038.00 7,563.43 7,563.43
ACTI V!TY TOTAL 405,024.00 41.467.21 363,556.79 312.652.03 32,053.01 280,599.02
IIEALTH & WELFARE:
WASTE MANAGEMENT 1.643,490.00 17,773.28 1. 625.716.72 1.525,606.71 11. 980.64 1.513,626.07
SOC! AL SERV ICES 51.176.00 4,479.00 46.697.00 60.035.35 406.12 59.629.23
HOUSING PROGRAMS
ACT! V!TY TOTAL 1. 694.666.00 22.252.28 1.672.413.72 1. 585 . 642 . 06 12.386.76 1.573.255.30
COMMUNITY DEVELOPMENT:
ENGINEERING 6.000.00 1. 232 ' 00 4.768.00 6.000.00 6.000.00
ACT! V!TY TOTAL 6.000.00 1. 232 . 00 4.768.00 6.000.00 6.000.00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 10.853.00 10.853.00
COMMUNITY PROJECTS 17.580.62 17.580.62
PARKS 62.050.00 62.050.00 132.238.71 75.525.71 56,713.00
STREET CONSTRUCTION/IMPROVEMENT 1.974.111.00 81. 091. 21 1.893.019.79 726.185.12 23.909.52 702.275.60
ACTI V!TY TOTAL 2.047.014.00 81. 091. 21 1. 965 . 922 , 79 876.004.45 99.435.23 776.569.22
T 0 TA L EXPENDITURES 4.824,522.00 213.til0,54 4.611.111.46 3.328.109,97 217 .132 .88 3.110.977 ,09
EXCESS REVENUE (EXPENDITURES) 220.895.00 217 .334.67 3.560.33 773.532.17 583.118.29 190.tiI3.88
TRANSFER IN FROM OTHER FUNDS (1.097.00) (1.097.00)
TRANSFERS OUT TO OTHER FUNDS 27.368.61 27.368.61
REVENUES OVER (UNDER) EXPENDITURES 220.895.00 217.334.67 3.560.33 747.260.56 583.118.29 164.142.27
0 o-s 13
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
S P E C I A L ASS E SSM E N T FUN 0 S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
********REVENUES********
:3PECIAL BENEFITS ASSESSMENTS 785.567.00 2.018.00 783.549.00 716.143.96 716,143.96
USES/MONEY & PROP-INTEREST 26,106.00 6.134.16 19.971.84 26.363.45 5,821.18 20,542.27
OTHER SOURCES OF REVENUE 5.000.00 578,00 4,422,00 3,219.91 3,219.91
TOTAL REVENUE 816,673.00 8,730.16 807,942.84 745,727,32 5,821.18 739,906,14
*******EXPENDITURES*******
PUBLIC SAFETY:
TRAFFIC SIGNALS & STREET LIG 376.400,00 74,847.96 301.552,04 325,491.81 81. 998.67 243,493,14
ACT I V!TY TOTAL 376,400,00 74,847.96 301. 552.04 325.491. 81 81. 998.67 243,493.14
TRANSPORTATION
PUBLIC WORKS 100.00 100.00 1.640,07 669.02 971. 05
STREET TREE MAINTENANCE 65,910.00 3,157.75 62.752.25 39,305.46 4,704.93 34,600,53
STREET LANDSCAPE MAINTENANCE 393.678.00 84,765,95 308.912.05 369,334.70 46,203,85 323,130.85
ACT! V!TY TOTAL 459.688.00 87.923,70 371. 764.30 410,280,23 51. 577 .80 358,702.43
COMMUNITY DEVELOPMENT
ENGINEERING 15,500.00 4.342.66 11.157,34 10.558.50 358.50 10.200,00
ACT! V!TY TOTAL 15.500.00 4.342,66 11.157.34 10,558,50 358,50 10,200.00
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS
STREET CONSTRUCTION/IMPRVMNT
ACT I V!TY TOTAL
TOT A L EXPENDITURES 851.588.00 167.114.32 684,473,68 746,330,54 133,934,97 612,395.57
EXCESS REVENUE (EXPENDITURES) (34,915.00) (158,384.16) 123,469.16 (603.22) (128,113.79) 127,510.57
REVENUES OVER (UNDER) EXPENDITURES (34.915,00) (158,384.16) 123,469,16 (603.22) 028,113.79) 127,510.57
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
/0 ~f ) 3
CAP I TAL IMP R 0 V E MEN T FUN D S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE f'ISCAL YEAR Y.T.O. VARIANCE
********REVENUE********
USES/MONEY & PROP-INTEREST 1. 709.300.00 462,474.97 1.246,825.03 2.044,630.85 473,228,64 1.571 ,402 .21
OTHER SOURCES OF REVENUE 25,682.181. 00 1.266.704,90 24,415.476.10 8,652.525.77 6.032,864.38 2,619,661.39
TOTAL REVENUE: 27,391. 48100 1. 729 , 179 . 87 25,662.30113 10,697.156,62 6,506,093.02 4,191. 063.60
*******EXPENOITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 78.785.62 78,785.62
CITY ATTORNEY 49,400.00 17.623.46 31. 776.54 59.936.48 15,237.06 44,699.42
ACT! V!TY TOTAL 49,400.00 17,623.46 31. 776.54 138,722.10 15.237.06 123,485.04
PUBLI C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
HOUSING PROGRAMS 3,994,884,00 450,494.09 3,544,389.91 458.257.23 82,273.79 375,983.44
ACT! V!TY TOTAL 3.994,884.00 450,494.09 3,544.389.91 458.257.23 82,273.79 375,983.44
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACT! V!TY TOTAL
COMMUNITY DEVELOPMENT
PLANNING
ACT! V!TY TOTAL
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 135.305.00 135.305.00 24.905.17 16,75150 8.153.67
COMMUNITY IMPROVEMENTS 250.000.00 250,000.00
PARKS 7.876,563.00 543,223.87 7.333.339.13 7.993.412.28 309.368.11 7.684,044.17
STREET CONSTRUCTION/IMPROVEMENT 30.104,449.00 3.372,056.27 26,732,392.73 4,497,678.86 1.145,117.21 3.352,561,65
ACT! V!TY TOTAL 38.366.317.00 3,915.280.14 34,451. 036.86 12.515,996.31 1.471.236.82 11. 044,759.49
TOT A L EXPENDITURES 42,410,601. 00 4.383,397.69 38,027.203,31 13,112.975.64 1.568,747.67 11. 544,227.97
EXCESS REVENUE (EXPENDITURES) 05.019,120.00) (2.654,217.82)(12,364,902.18) (2,415.819.02) 4,937.345.35 (7,353,164,37)
TRANSFER IN FROM OTIIER rUNDS 30,105.65 30.105.65
TRANSiERS OUT TO OTHER FUNDS 39.525.20 39,525.20
REVENUES OVER (UNDER) EXPENDITURES(15,OI9.120.00) (2,654,217.82)(12.364,902.18) (2,425,238.57) 4,937,345.35 (7,362.583.92)
)11 13
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
fOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
T R U S T / AGE N C Y FUN [)
CURRENT CURRENT PRIOR PR lOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y,1.D, VARIANCE
********REVENUES********
SPECIAL ASSESSMENTS 1.340,50 (1.340,50) 217.030,10 217.030.10
USES/MONEY & PRDP.INTEREST 126.583.52 026.583,52 ) 14.825.42 1. 719.81 13.105,61
TOTAL REVENUE 127.921\.02 027.921\.02) 5.929.923.59 1.719.81 5.928.203,78
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 41. 882.51 (41. 882.51) 231.940,00 187.007.50 44.932.50
ACT I V ITY TOTAL 41. 882.51 (41. 882,51) 231.940,00 187,007.50 44.932.50
PUBLI C SAiETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
TOT A L EXPENDITURES 41. 882,51 (41. 882.51) 231.940.00 187.007.50 44.932.50
EXCESS REVENUE (EXPENDITURES) 86.041. 51 (86,041.51) 5.697.983.59 085.287.69) 5 .883. 271. 28
REVENUES OVER (UNDER) EXPENDITURES 86.041. 51 (86.041. 51) 5.697.983.59 085.287.69) 5.883.271.28
THE CITY Of' DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
)J ()~" J ~
I N T ERN A L S E R V ICE f' UNO S
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T,D. VARIANCE
********REVENUES********
USES/MONEY & PROP. INTEREST 214,192.00 82,820,65 131,371 ,35 47.7 ,640,72 119,090 . 73 358,549.99
CIIARGES FOR SERVICES 1. 682 , 057,00 221,756,57 1. 460,300.43 1.786,972,00 592,281. 37 1. 194 . 690 63
OTHER SOURCES OF REVENUE 22,800,00 250.00 22.550,00 1,475,321,69 1.475,321.69
TOTAL REVENUE 1. 919,049.00 30tt.827,22 1. 614,221. 78 3,739,93tt,41 711,372,10 3,028,562,31
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL
ACTI V ITY TOTAL
PUBLIC SAFETY:
FIRE
3,787,454.00
3,787,454.00
163,521.42 3,623,932.58 11,472,708.13
163,521.42 3,623,932.58 11,472,708,13
177,027,87 11,295,680,26
177,027,87 11,295,680.26
ACTIVITY TOTAL
TRANSPORTATION:
~EALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES
EXCESS REVENUE (EXPENDITURES)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
3,787,454.00
(1.868,405.00)
163,521.42 3,623.932.58 11,472,708.13
141,305,80 (2,009,710.80) (7,732,773.72)
177,027,87 11,295,680.26
534,344.23 (8,267,117,95)
REVENUES OVER (UNDER) EXPENDITURES (1,868,405.00)
141,305,80 (2,009,710.80) (7,732,773.72) 534,344.23 (8,267,117.95)
********REVENUES********
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
********EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON.OEPARTMENTAL
FINANCE
ACT! V !TY TOTAL
PUBLIC SAFETY:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES
EXCESS REVENUE (EXPENDITURES)
TRANSFERS IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES
CURRENT
BUDGET
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2007 THROUGH 10/31/2007
E N T E R P R I S E
FUN D
CURRENT
ACTUAL
PR lOR
FISCAL YEAR
VARIANCE
PR lOR
Y.T.D.
\3 ~ 13
VARIANCE