HomeMy WebLinkAboutItem 4.07 Feb 04 Financial Rept CITY CLERK
File #
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: April 6, 2004
SUBJECT: Financial Reports for the Month of February 2004
Report Prepared by: Fred W. Marsh, Finance Manager and
Lisa Hisatomi, Administrative Analyst II
ATTACItMENTS: 1. YTD Revenues and Budget Comparison
2. YTD Expenses and Budget Comparison
3. Financial Statements for the Months of February 2004
RECOMMENDATION~ ~~Receive the reports.
FINANCIAL STATEMENT: See reports for detail of monthly financial activity.
DEscRIpTION: This item provides the report on the preliminary financial statements for the month
of February. Consistent with prior reports the focus will be on General Fund Revenues and Expenditures,
which represent the most significant portion of the City's operations.
Analysis of February 2004 Revenue and Expenditure Report
The February report represents the reporting of revenues and expenditures for the first eight months of the
Fiscal Year. It should be noted that there is not an even distribution of revenues and expenditures on a
monthly basis. Major amounts of Property Taxes and Sales Taxes are not received until later in the Fiscal
Year. There is also a lag with the reporting of expenditures due to the significant amount of services
provided to the City by independent contractors.
General Fund Revenues
Total General Fund Revenues collected through February are comparable to what occurred in the eighth
month of the previous Fiscal Year. Through February 2004, the City had collected approximately 59% of
the total budgeted General Fund Revenues, which was 2% more than the percentage collected in the prior
Fiscal Year.
Property' Taxes are higher than in the same period of the prior year due to timing differences related to
deductions of property tax receipts for monies due to the Alameda County Surplus Property Authority
under its revenue sharing agreement with the City.
To date, Sales Taxes collected continue to be slightly ahead.when compared to the same period in the
prior year. Due to the timing for the receipt of this revenue, the retail holiday activity is not recorded in
the information presented here; Staff expects to provide Council with the actual Sales Taxes received
through December 2003, as part of the March Financial Report.
Real Property Transfer Tax is higher than in the same period of the prior year due to an increase in the
dollar amount of residential and commercial property sales transactions within the City. Transient
COPIES TO:
Document in FSCOLOR 02_2004 / ~ ITEM NO. ~"",~
Occupancy Taxes are lower than in the same period of the prior year due to timing differences and lower
than expected tax collections at some of the City's hotels. Licenses and Permits are higher than in the
same period of the prior year due to an increase in the valuation of building permits on new residential and
commercial projects.
Interest Revenue is lower than in the same period in the priOr year due to significant market value
increases that occurred in the City's investments in the prior year, a change in the method of allocating
interest to all funds (from semi annually to quarterly) and timing differences in the receipt of interest
payments. Initially all interest revenue is recorded in the General Fund and is then allocated quarterly to
other funds on a pro rata basis.
The amount of Vehicle License Fee (VLF) received in the current Fiscal Year has declined from the prior
Fiscal Year due to lower Car sales statewide and the State not paying the backfill portion of the VLF for
the first three months of the Fiscal Year. As of the writing of this report, the status of funding the VLF
backfill is still not settled. As mentioned in the prior monthly financial reports, Council already approved
a budget adjustment at the September 16, 2003, Council Meeting reducing the VLF revenue budget by
$456,000 to compensate for this expected loss of revenue.
Unless the State does pass legislation that provides funding to reestablish the payment of the backfill
portion of the fee, the City could still realize an additional loss of approximately $180,000 in VLF for
Fiscal Year 2003 -04 (as Previously reported to Council as part of the mid year report for the current Fiscal
Year).
In the Charges for Services category, as noted in previous financial reports, the City expects to receive
approximately $267,000 less in revenue for the fire charges for services revenue item due to a change in
how the Alameda County Sheriffs department are handling calls for emergency service at the Santa Rita
location, which is offset by the increase in zoning and subdivision fees. Fines and Forfeitures are higher
than in the same period of the prior year due to an increase in parking fines. Other Revenue is lower than
in the same period of the prior year due to timing differences in the receipt of a reimbursement from the
School District for partial reimbursement of the costs of a School Resource Officer in the prior Fiscal
Year.
General Fund Expenditures
Overall, through the month of February expenditures in the General Fund totaled $18.2 million and
represented approximately 45% of the total budgeted expenditures in the General Fund. Of this amount, a
total of approXimately $1,400,000 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.
In looking only at General Fund Operating Expenditures, the activity through Februa~ 2004 was slightly
higher when comPared to the amounts expended for the same period in the prior Fiscal Year. Through the
end of Febr~taD72004, the City had expended 49% of the General Fund Operating Budget, which was 1 l%
more than the percentage expended in the prior Fiscal Year. As previously noted there are some timing
differences with payment for contract services, which complicate comparisons from one year to the next.
· Police is higher than in the same period of the prior year due to timing differences in the billing by
Alameda County for contract police services. Other Public Safety is higher than in the same period of the
prior year due to timing differences in the billing by Alameda County for contract animal control services.
Health and Welfare is higher than in the' same period of the prior year due to timing differences in the
payments for contract child care support services and expenditures incurred for an update to the City's
housing element that was originally anticipated to occur in Fiscal Year 2002-2003. Capital Improvement
Projects are lower than in the same period of the prior year due to expenditures incurred for the
construction of the City's new library. 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.
City of Dublin 2003-2004 YTD Revenues and Budget Comparison
For the Period Endin Febru. a.r.y....2..9..,....20..0..4.. ................
Total General Fund Revenues
Property Taxes
Sales Taxes
· FY 2003/04
Real Property Transfer Tax 37% iii::iii::i FY 2002/03
Transient Occupancy Taxes
Franchise Taxes
Licenses and Permits 11 l%
Interest and Rentals
Intergovernmental from State
Charges for Services
Fines and Forfeitures
Other Revenues
0% 300/0 600/0 900/0 120°/o 150°/°
67% of Year Complete
FY 2003~04 FY 2003~04 % of FY 2002~03 % of Total for
Budget YTD Actual Budget YTD Actual FY 2002~03
Property Taxes 11,274,729 5,942,512 53% 4,759,016 47%
Sales Taxes 13,036,000 8,421,073 65% 8,264,650 63%
Real Property Transfer Tax 334,000 289,105 87% 206,538 54%
Transient Occupancy Taxes 719,550 360,325 50% 418,016 58%
Franchise Taxes 1,414,237 5851730 41% 549,208 39%
Licenses and Permits 2,025,003 2,238,018 111% 1,741,986 ~ 72%
Interest and Rentals 897,550 421,888 47% 1,231,088 76%
Intergovernmental 1,916,900 979,034 51% 1,326,371 59%
Charges for Services 4,868,788 2,561,530 53% 2,592,567 54%
Fines and Forfeitures 106,500 63,646 60% 61,000 44%
Other Revenues 551,071 119,183 22% 202,347 49%
Total General Fund Revenues 37,144,328 21,982,044 59% 21,352,787 57%
ATTACHMENT
City of Dublin 2003-2004 YTD Expenses and Budget Comparison
For the Period Ending February 29, 2004
Total General Fund 45%
Expenses
5%
General Government 7%
Police 50%
Fire
Other Public Safety · FY 2003/04
Transportation 53' ~::~:?:~ FY 2002/03
Health and Welfare 5%
culture & Community
Services
Community 7%
Development ;8%
Capital Improv.
Projects ,9%
0% 20% 40% 60% 80% 100% 120%
67% of Year Complete
2003/04 2003/04 % of FY 2002/03 % of Total for
Budget YTD Actual Budget YTD Actual FY 2002103
General Government 4,871,541 2,708,784 56% 2,494,471 57%
Police 8,604,571 4,275,112 50% 620,390 8%
Fire 7,159,187 2,189,659 31% 1,411,034 28%
Other Public Safety 351,758 121,176 34% 77,228 27%
Transportation 1,607,102 852,742 53% 679,988 51%
Health and Welfare 47,941 36,393 76% 25,922 64%
Culture and Community Services 5,329,601 2,882,601 54% 2,687,874 58%
Community Development 6,498,591 3,696,516 57% 3,106,577 58%
Capital Improvement Projects 6,125,677 1,389,422 23% 1,510,797 39%
Total General Fund Expenses 40,595,969 18,152,405 45% 12,614,281 39%
General Fund Operating EXpenses 34,470,292 16,762,983 49% 11,103,484 38%
ATTACHMENT 2
Dale Printed: .3/'~2004 8~25 AM
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF FEBRUARY 2004
Prepared by
The Finance Department
March 2, 2004
ATTACHMENT 3
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 29Feb2004
GENERAL SPECIAL SPECIAL CAPITAL TRUST/ T 0 T A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PRIOR
ASSETS
CASH (42,200,296) 3,440,994 403,539 32.782,870 82,298 (5,490,595) (21,735,987)
CASH WITH FISCAL AGENT 172,779 172.779 171,289
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST 93,105,254 93,105,254 93,290,046
RECEIVABLES: TAXES
ACCOUNTS 232,566 37,776 270,342 500,688
INTEREST 200,330 200,330 542.481
ASSESSMENTS
DUE FROM OTHERS 308,720 308,720
INVENTORY AT COST
PREPAID ITEMS 10.364 10,364 10,120
FIXED ASSETS
AMOUNT TO BE PROVIDED 1,447.500 1,447,500 1,553,500
TOTAL ASSETS 51,656.938 3,478,770 403,539 32,782,870 1,702.577 90.024,693 74,332,137
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL (956,540) (956,540) (711,473)
DEPOSITS FOR AB1600 FEES (29,177) (8,444,777) (8,473,954) (1,321,209)
DEPOSITS OTHERS (1,415,078) (1,415,078) 896,958)
PAYABLES: ACCOUNTS (846,365). (327~205) (5,031) (228,525) (1,407,126) 302,421)
INTEREST
PAYROLL (481,549) (481,549) 405,847)
DUE TO OTHERS (27,953) (308,720) (336,673) (31,326)
DEFERRED REVENUE (127,768) (127,768) 127,768)
DEBT INSTRUMENTS PAYABLE (1.565.000) (1,565,000) (1,671,000)
TOTAL LIABILITIES (3,884,428) (635.926) (5.031) (8,673,303) (1,565,000) (14,763,688) (5,468,002)
FUND BALANCES (47,772.510) (2,842,844) (398,508) (24,109,567) (137.577) (75,261,006) (64,172,272)
TOTAL FUND E (47,772,510) (2,842,844) (398,508) (24,109.567) (137.577) (75,261,006) (64,172,272)
TOTAL LIABILITIES/EQUITY (51,656,938) (3.478,770) (403,539) (32,782,870) (1,702,577) (90,024.693) (69,640,274)
CITY OF DUBLIN
BALANCE SHEET
FOR THE
PERIOD ENDING 29Feb2004
INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T 0 T A L S
SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM---
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASH 7,671,048 (20) 7,671,028 6,694,534
CASH WITH FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST
RECEIVABLES: TAXES
ACCOUNTS
INTEREST
ASSESSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS 47,265,633 19,466,456 66,732,089 48,676,346
AMOUNT TO BE PROVIDED 68,683,627 68,683,627 50~614,106
TOTAL ASSETS 54,936,681 (20) 19,466,456 68,683,627 143,086.744 105,984,987
LIABILITIES/FUND EQUITY
DEPOSITS FOR PRIVATE DEVEL
DEPOSITS FOR AB1600 FEES
DEPOSITS OTHERS
PAYABLES: ACCOUNTS (17,215) (17,215)
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENUE
DEBT INSTRUMENTS PAYABLE 68,683,627) (68,683,627) (50,614,106)
TOTAL LIABILITIES (17,215) 68,683,627) (68,700,842) (50,614,106)
FUND BALANCES (54,919,466) 20 (19,466,456) (74,385,902) (54,989,573)
TOTAL FUND E (54,919,466) 20 (19,466,456) (74,385,902) (54,989,573)
TOTAL LIABILITIES/EQUITY (54,936,681) 20 (19,466,456) (68,683,627) (143,086,744)(105,603,679)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR TIiE PERIOD
07/01/2003 THROUGH 02/29/2004
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERTY TAXES 11,274.729.00 5,942,5t2.05 5,332,216.95 10,039,542.89 4,759 015.58 5,280,527.31
SALES TAX 13,036,000.00 8,421,073.15 4,614,926.85 13,193 407.37 8,264 649.56 4,928,757.81
REAL PROPERTY TRANSFER TAX 334,000.00 289,105.02 44,894.98 379 088.81 206 538.28 172,550.53
HOTEL TRANSIENT OCCUPANCYTAX 719,550.00 360,324.68 359,225.32 717 083.07 418 016.33 299,066.74
FRANCHISE TAXES 1.414,237.00 585,729.72 828,507.28 1,394 953.26 549 207.71 845,745.55
LICENSES & PERMITS 2,025,003.00 2,238,017.56 (213,014.56) 2,421 884.99 1,741 985.55 679,899.44
FINES & FORFEITURES 106,500.00 63,646.24 42,853.76 139 614.86 60 999.83 78,615.03
USE/MONEY & PROP-INTEREST 751,710.00 240,399.62 411,310.38 1,487 493.37 1,160,062.42 327,430.95
USE/MONEY & PROP-RENTALS 145,840.00 81,487.97 64,352.03 139 019.25 71,025.95 67,993.30
INTERGOVERNMENTAL 1,916,900.00 979,033.69 937,866.31 2,234,178.93 1,326,371.47 907,807.46
CHARGES FOR SERVICES 4,868,788.00 2,561,530.12 2,307,257.88 4,760,254.62 2,592,567.31 2,167,687.31
OTHER SOURCES OF REVENUE 551,071.00 119,183.60 431,887.40 410,713.57 202,346.92 208,366.65
TOTAL REVENUE 37,144,328.00 21.982,043.42 15,162,284.58 37,317,234.99 21,352,786.91 15,964,448.08
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 248,650.00 122,901.06 125 748.94 196 233.20 146.708.81 49,524.39
CITY MANAGER 823,204.00 509,594146 SIS 609.54 740 856.35 475,869.15 264,987.20
CENTRAL SERVICES 369.960.00 219,953.85 150 006.15 292 316.29 185,589.96 106,726.33
CITY ATTORNEY 646.047.00 395,695.62 250 351.38 850 821.87 454,629.32 396,192.55
ADMIN SERVICES 1,360,195.00 786,524.98 573 670.02 982 221.59 619,663.57 362.558.02
BUILDING MANAGEMENT 717.595.00 390.200.67 327 394.33 757323.39 427,587.67 329.735.72
INSURANCE COST CENTER 430,405.00 280,992.65 149 412.35 362022.64' 173,754.16 188,268.48
ELECTIONS COST CENTER 2.800.00 2.920.67 (120.67) 10,918.84 10,668.84 250.00
NON-DEPARTMENTAL 272,685.00 272,685.00 146,605.38 146.605.38
ACTIVITY TOTAL 4,871,541,00 2,708,783.96 2,162,757.04 4,339,319.55 2,494,471.48 1,844,848.07
PUBLIC SAFETY
POLICE 8,604,571.00 4,275.112.22 4,329,458.78 7,947,078.88 620,390.29 7,326,688.59
CROSSING GUARDS 71,462.00 27,037.75 44,424.25 61,878.80 30,104.31 31,774.49
ANIMAL CONTROL 197,194.00 57,513.37 139,680.63 164,564.93 14,741.97 149,822.96
TRAFFIC SIGNALS & STREET LIGHTIN 11,150.00 2.130.33 9,019.67
DISASTER PREPAREDNESS 71,952.00 34,494.21 37,457.79 59,237.80 32,381.48 26,856.32
FIRE SERVICES 7,159,187.00 2,189,659.36 4,969,527.64 4,951,374.82 1,411,033.99 3,540,340.83
ACTIVITY TOTAL 16,115,516.00 6,585,947.24 9,529,568.76 13,184,135.23 2,108,652.04 11,075,483.19
TRANSPORTATION'
PUBLIC WORKS 694,417.00 434,054.23 260,362.77 632,481.15 386,415.06 246,066.09
STREET MAINTENANCE 10,004.00 3,703.99 6,300.01 9,868.95 5,973.33 3,895.62
STREET SWEEPING 145,676.00 67,452.09 78,223.91 122,569.70 64,049.78 58,519.92
STREET TREE MAINTENANCE 118,188.00 50,510.05 67.677.95 76,662.73 22.792.10 53,870.63
STREET LANDSCAPING MAINTENAN 638,817.00 297,021.17 341,795.83 495,105.08 200,757.79 294,347.29
ACTIVITY TOTAL 1,607,102.00 852,741.53 754,360.47 1,336,687.61 679,988.06 656,699.55
HEALTH & WELFARE
WASTE MANAGEMENT 8,691.00 8,691.00 1,798.28 3,551.78 (1,753.50)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
GENERAL REVENUE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
CHILD CARE 18,500.00 18,500.00 15,000.00 9,158.03 5,841.97
SOCIAL SERVICES 1,000.00 1,000.00 6,000.00 6,000.00
HOUSING PROGRAMS 19,750.00 16,893.18 2,856.82 17,501.74 7,211.74 10,290.00
ACTIVITY TOTAL 47,941.00 36,393.18 11,547.82 40,300.02 25,921.55 14,378.47
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 553,662.00 252 555.70 301,106.30 485,281.21 239,659.00 245,622.21
CULTURAL ACTIVITIES 138,088.00 88 113.82 49,974.18 121,198.29 88,778.93 32,419.36
HERITAGE CENTER 114.188.00 64 887.58 49,300.42 92,803.62 54,970.60 37,833.02
DUBLIN CEMETERY 43,858.00 29 915.18 13,942.82 31,341.84 15,697.07 15,644.77
PARK MAINTENANCE 1,457,804.00 700 175.88 757,628.12 11200,226.46 637,198.52 563,027.94
COMMUNITY TV 64,634.00 58 246.22 6,387.78 76,233.17 71,792.91 4,440.26
RECREATION ADMIN 541 383.00 329 477.68 211,905.32 452,646.88 282,078.93 170,567.95
PLAYGROUNDS 281 699.00 145 529.00 136,170.00 230,269.67 141,477.12 88,792.55
SHANNON CENTER 291 253.00 176 251.16 115,001.84 266,989.58 163,010.46 103,979.12
PRESCHOOL 82 383.00 47 755.99 34,627.01 74,354.14 47,837.35 26,516.79
TEENS PROGRAM 111 392.00 49 892.73 61,499.27 100,141.63 59,968.40 40,173.23
ADULT SPORTS 105 034.00 60 598.72 44,435.28 97,087.23 57,822.62 39,264.61
YOUTH SPORTS 113 604.00 66,771.08 46,832.92 93,209.36 62,748.01 30,461.35
COMMUNITY GYM 41 560.00 21,610.60 19,949.40 46,605.98 20,018.22 26,587.76
EMERALD GLEN ACTIVITY CENTER 4,039.00 4,039.00
SPECIAL EVENTS 361,928.00 193,608.28 168,319.72 356,425.65 207,550.24 148,875.41
SENIOR CENTER 219,072.00 132,491.93 86,581.07 183,985.64 106,026.36 77,959.28
RECREATION INSTRUCTION 190,418.00 117,672.29 72,745.71 153,581.45 101,196.26 52.385.19
AQUATICS 364,122.00 193.117.28 171,004.72 338,055.61 196,772.40 141,283.21
PARKS/FACILITIES MANAGEMENT 249,479.00 153,929.55 95,549.45 211,125.63 133,270.70 77,854.93
ACTIVITY TOTAL 5,329,601.00 2,882,600.67 2,447,000.33 4,611,563.04 2,687,874.10 1,923,688.94
COMMUNITY DEVELOPMENT
PLANNING 2,451,689.00 1,311,022.19 1,140,666.81 1,767,026.63 1,018,405.40 748,621.23
BUILDING SAFETY 1,836,288.00 1,038,387.10 797,900.90 1,467,363.47 780,095.29 687,268.18
ENGINEERING 1,900,705.00 1,100,397.79 800,307.21 1,865,709.85 1,088,368.89 777,340.96
ECONOMIC DEVELOPMENT 309,909.00 246,708.48 63,200.52 278,983.20 219,707.47 59,275.73
ACTIVITY TOTAL 6.498,591.00 3,696,515.56 2,802,075.44 5,379,083.15 3,106,577.05 2,272,506.10
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1,155,736.00 158,928.49 996,807.51 2,258,752.04 992,551.38 1,265,200.66
COMMUNITY IMPROVEMENTS 989,845.00 583,295.27 406,549.73 442,108.93 188,423.48 253,685.45
PARKS 2,869,563.00 466,900.61 2,402,662.39 669,566.48 188,035.40 481.531.08
STREET CONSTRC/IMPROVEMENTS 1,110,533.00 180,297.47 930,235.53 464,048.31 140,786.96 323.261.35
ACTIVITY TOTAL 6,125,677.00 1,389,421.84 4,736,255.16 3,834,475.76 1,510,797.22 2,323,678.54
TOTAL EXPENDITURES 40,595,969.00 18,152,403.98 22,443,565.02 32,725,564.36 12,614,281.50 20,111,282.86
EXCESS REVENUE (EXPENDITURES) (3,451,641.00) 3,829,639.44 (7,281,280.44) 4,591,670.63 8,738.505.41 (4.146,834.78)
TRANSFERS IN FROM OTHER FUNDS 6,600.00 (6,600.00) 18,560.15 6,600.00 11,960.15
TRANSFERS OUT FROM OTHER FUNDS (20.00) .(20.00)
REVENUES OVER(UNDER) EXPENDITURES (3,451,641.00) 3,836,239.44 (7,287,880.44) 4,610,210.78 8,745,105.41 (4,134,894.63)
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
SPECIAL REVENUE FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
PROPERTY TAXES 108,192.00 53,194.09 54,997.91 103.107.58 51,268.30 51,839.28
SALES TAX/OTHER TAXES 333,000.00 183.635.36 149.364.64 380,199.02 231,231.53 148.967.49
FINES & FORFEITURES 149,000.00 75,954.37 73,045.63 134,670.06 74,222.75 60,447.31
USES/MONEY & PROPERTY 36,949.00 20,355.06 16,593.94 87,896.70 46,054.73 41.841.97
INTERGOVERNMENTAL FROM STATE 1,287,011.00 2,025.046.54 (738,035.54) 8,768,700.98 3,472,390.67 5,296,310.31
INTERGOVERNMENTAL FROM COUNTY 282.829.00 52,093.00 230,736.00 276,556.50 102,814.50 173.742.00
INTERGOVERNMENTAL FROM FEDERAL 1,672,692.00 44,490.17 1,628,201.83 133,137.78 65.563.31 67,574.47
CHARGES FOR SERVICES 981,937.00 497.885.40 484.051.60 920.648.29 458,063.84 462,584.45
OTHER SOURCES OF REVENUE 102,000.00 102.000.00 251.582.51 1,939.28 249,643]23
TOTAL REVENUE 4 953,610.00 2.952.653.99 2.000.956.01 11.056.499.42 4,503,548.91 6,552,950.51
*******EXPENDITURES*******
PUBLIC SAFETY:
POLICE 165.481.00 146.389.60 19.091.40 210,229.18 38,968.92 171,260.26
TRAFFIC SIGNALS & STREET LTG 189.500.00 72,977.12 116.522.88 137.632.61 67,905.25 69,727.36
DISASTER PREPAREDNESS 7.000.00 6.409.97 590.03 7,258.78 7.258.78
FIRE SERVICES 250.579.00 27.318.67 223,260.33 204,076.36 51 160.25 152,916.11
ACTIVITY TOTAL 612.560.00 253.095.36 359.464.64 559.196.93 158 034.42 401,162.51
TRANSPORTATION:
STREET MAINTENANCE 237.579.00 105.440.18 132.138.82 238.621.60 87 678.83 150,942.77
STREET SWEEPING
ACTIVITY TOTAL 237.579.00 105.440.18 132,138.82 238 621.60 87.678.83 .150,942.77
HEALTH & WELFARE:
WASTE MANAGEMENT 1.295.325.00 514.631.67 780.693.33 1.063.584.65 506,956.38 556,628.27
SOCIAL SERVICES 44,935.00 29.273.14 15,561.86 28.427.00 16.449.14 11,977.86
HOUSING PROGRAMS
ACTIVITY TOTAL 1.340.260.00 544.004.81 796,255.19 1~092.011.65 523.405.52 568,606.13
COMMUNITY DEVELOPMENT:
ENGINEERING 6.000.00 6.000.00 6.000.00 1.407.00 4,593.00
ACTIVITY TOTAL 6.000.00 6,000.00 6.000.00 1.407.00 4,593.00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 50.000.00 50.000.00
COMMUNITY PROJECTS 770.167.00 770,167.00 36.200.00 36,200.00
PARKS 341.928.00 6~000.00 335,928.00 426.095.00 292.132.00 133,963.00
STREET CONSTRUCTION/IMPROVEMENT 2,443,522.00 1,651.002.65 792,519.35 8.733.595.34 1,753.124.14 6,980,471.20
ACTIVITY TOTAL 3.605,617.00 1,657.002.65 1.948,614.35 9.195.890.34 2,045.256.14 7,150,634.20
T 0 T A L EXPENDITURES 5,802.016.00 2,565,543.00 3,236,473.00 11,091.720.52 2,815,781.91 8,275.938.61
EXCESS <REVENUE>EXPENDITURE 848,406.00 (387,110.99) 1,235.516.99 35,221.10 (1,687,767.00) 1,722,988.10
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS 6,600.00 (6,600.00) 18.560.15 856,531.16 (837,971.01)
EXCESS <REVENUE> EXPENDITURE 848,406.00 (380,510.99) 1,228,916.99 53,781.25 (831,235.84) 885,017.09
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
SPECIAL ASSESSMEN FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
SPECIAL BENEFITS ASSESSMENTS 630,482.00 297,924.67 332,557.33 501,425.07 247,790.91 253,634.16
USES/MONEY & PROP-INTEREST 13,704.00 2,558.64 11,145.36 14,049.83 6,787.02 7,262.81
OTHER SOURCES OF REVENUE 4,000.00 144.29 3,855.71 10,598.97 5,070.54 5,528.43
TOTAL REVENUE 648,186.00 300,627.60 347,558.40 526,073.87 259,648.47 266,425.40
*******EXPENDITURES*******
PUBLIC SAFETY:
TRAFFIC SIGNALS & STREET LIG 269,686.00 122,926.88 146,759.12 204,778.18 105,042.94 99,735.24
ACTIVITY TOTAL 269,686.00 122,926.88 146,759.12 204,778.18 105,042.94 99,735.24
TRANSPORTATION
PUBLIC WORKS 1,791.00 1,066.88 724.12 1,393.46 1,046.27 347.19
STREET TREE MAINTENANCE 29,768.00 6.123.50 23,644.50 9,437.02 5,140.21 4,296.81
STREET LANDSCAPE MAINTENANCE 355.333.00 131,346.10 223,986.90 264,802.70 157,761.59 107.041.11
ACTIVITY TOTAL 386,892.00 128,536.48 248,355.52 275,633.18 163,948.07 111,685.11
COMMUNITY DEVELOPMENT
ENGINEERING 15.250.00 9,255.50 5,994.50 14,565.20 8,709.56 · 5,855.64
ACTIVITY TOTAL 15,250.00 9,255.50 5,994.50 14,565.20 8,709.56 5,855.64
CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS
STREET CONSTRUCTION/IMPRVMNT 77,584.00 50,688.68 26,895.32 56,000.00 56,000.00
ACTIVITY TOTAL 77,584.00 50,688.68 26,895.32 56,000.00 56,000.00
T 0 T A L EXPENDITURES 749,412.00 321,407.54 428,004.46 550,976.56 277,700.57 273,275.99
EXCESS <REVENUE>EXPENDITURE 101,226.00 20,779.94 80,446.06 24,902.69 18,052.10 6,850.59
EXCESS <REVENUE>EXPENDITURE 101,226.00 20,779.94 80,446.06 24,902.69 18,052.10 6,850.59
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUE VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
CAPITAL IMPROVEMENT FUNDS
CURRENT C'UI~RENT t>RIOR PRIOR
BUDGET ACTUAL VARIANCE Y.T.D. FISCAL YEAR VARIANCE
*********************
USES/MONEY & PROP-INTEREST 759,951.00 234,346.93 525,604.07 690,013.13 1,120,018.43 430,005.30
OTHER SOURCES OF REVENUE 19,079,000.00 8,444,777.41 10,634,222.59 10,195,565.15 10,195,565.15
TOTAL REVENUE: 19,838,951.00 8,679,124.34 11,159,826.66 690,013.13 11,315,583.58 10,625,570.45
************--********
GENERAL GOVERNMENT ACTIVITIES:
CITY ATTORNEY 28,800.00 11,848.44 16,951.56 8,153.46 23,902.29 15,748.83
ACTIVITY TOTAL 28,800.00 11,848.44 16,951.56 8,153.46 23,902.29 15,748.83
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
HOUSING PROGRAMS 2,496,948.00 473,160.68 2,023,787.32 76,986.30 219,771.73 142,785.43
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION
ACTIVITY TOTAL
COMMUNITY DEVELOPMENT
PLANNING 2,561.31 - (2,561.31)
ACTIVITY TOTAL 2,561.31 (2,561.31)
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 117,894.00 1,362,096.67 (1,244,202.67) 7,136,620.58 10,315,973.90 3,179,353.32
COMMUNITY IMPROVEMENTS
PARKS 5,513,453.00 2,719,036.07 2,794,416.93 965,033.46 1,274,709.53 309,676.07
STREET CONSTRUCTION/IMPROVEME~x 17,409,516.00 2,268,072.27 15,141,443.73 5,105,104.07 9,091,559.57 3,986,455.50
ACTIVITY TOTAL 23,040,863.00 6,349,205.01 16,691,657.99 13,206,758.11 20,682,243.00 7,475,484.89
T O T A L EXPENDITURES 25,566,611.00 6,834,214.13 18,732,396.87 13,294,459.18 20,925,917.02 7,631,457.84
EXCESS <REVENUE>EXPENDITURE 5,727,660.00 (1,844,910.21) 7,572,570.21 12,604,446.05 9,610,333.44 (2,994,112.61)
TRANSFER IN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE 5,727,660.00 (1,844,910.21) 7,572,570.21 12,604,446.05 9,610,333.44 (2,994,112.61)
THE CITY OF DUBLIN STATENENT SHONING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
TRUST/AGENCY FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
SPECIAL ASSESSMENTS 116,856.56 (116,856.56) 238,107.33 118,659.03 119,448.30
USES/MONEY & PROP-INTEREST 915.07 (915.07) 5,009.96 1,898.30 3,111.66
TOTAL REVENUE 117,771.63 (117,771.63) 243,117.29 120,557.33 122,559.96
**************************
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 229,893.50 (229,893.50) 233,949.42 231,594.42 2,355.00
ACTIVITY TOTAL ' 229,893.50 (229,893.50) 233,949.42 231,594.42 2,355.00
PUBLIC SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS
T 0 T A L EXPENDITURES 229,893.50 (229,893.50) 233,949.42 231,594.42 2,355.00
EXCESS <REVENUE>EXPENDITURE 112.121.87 (112,121.87) (9,167.87) 111,037.09 (120,204.96)
EXCESS <REVENUE>EXPENDITURE 112,121.87 (112,121.87) (9,167.87) 111,037.09 (120,204.96)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
INTERNAL SERVICE FUNDS
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
USES/MONEY & PROP-INTEREST 145,333.00 48,228.05 97,104.95 209,125.89 111,500.94 97.624.95
CHARGES FOR SERVICES 1,590,277.00 961.724.04 628,552.96 1,326,711.49 861,380.45 465,331.04
OTHER SOURCES OF REVENUE 21,000.00 21,000.00 12,629,422.53 13,560.00 12,615,862.53
TOTAL REVENUE 1,756,610.00 1,009,952.09 746.657.91 14,165,259.91 986,441.39 13,178,818.52
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 1,484,152.00 353,192.30 1,130,959.70 2,344,963.06 580,366.32 1,764,596.74
ACTIVITY TOTAL 1,484,152.00 353,192.30 1,130.959.70 2.344,963.06 580,366.32 1,764,596.74
PUBLIC SAFETY:
FIRE 64,285.00 64,285.00 57,775.63 24,747.47 33,028.16
ACTIVITY TOTAL 64,285.00 64,285.00 57,775.63 24,747.47 23,028.16
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
T 0 T A L EXPENDITURES 1,548,437.00 353,192.30 1.195,244.70 2,402,738.69 605,113.79 1,797,624.90
EXCESS <REVENUE>EXPENDITURE (208,173.00) (656,759.79) 448,586.79 (11,762,521.22) 381,327.60)(11.381,193.62)
TRANSFERIN FROM OTHER FUNDS
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE (208,173.00) (656,759.79) 448,586.79 (11,762,521.22) 381,327.60)(11,381,193.62)
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2003 THROUGH 02/29/2004
ENTERPRISE FUND
CURRENT CURRENT PRIOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
************************
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
***************************
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 20.00 20.00 20.00 20.00
FINANCE
ACTIVITY TOTAL 20.00 20.00 20.00 20.00
PUBLIC SAFETY:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
T 0 T A L EXPENDITURES 20.00 20.00 20.00 20.00
EXCESS <REVENUE>EXPENDITURE 20.00 20.00 20.00 20.00
TRANSFERS IN FROM OTHER FUNDS (20.00) (20.00)
TRANSFERS OUT TO OTHER FUNDS
EXCESS <REVENUE>EXPENDITURE 20.00 20.00 20.00 (20.00)