HomeMy WebLinkAboutItem 4.10 BudgetChange03-04
· SUBJECT: .
CITYCLERK
File # D[3]1310·[g][Q]
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: Deoember 7,2004
Final Budget Changes For Fiscal Year 2003-2004
Report Prepared By: Carole A. Perry, Administrative Services
Director and Fred W Marsh, Finance Manager
ATTACHMENTS:
Budget Change Forms /'1 r/
Approve the Budget Changes! ~ (/
See Report
RECOMMENDATION:
FINANCIAL STATEMENT:
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing
the final Comprehensive Financial Report information for the Fiscal Year ending June 30, 2004. Staff is
requesting year end adjustments at this time, as current City policies allow the City Manager to only make
budget adjustments between line items which are within the same activity (i.e. Department) and/or to
authorize transfers ftom the Contingent Reserve. The City Council must approve aU other adjustments to
appropriations.
It is important to note that these changes will not result in General Fund expenditures being in excess of
revenues. The Final Fiscal Year 2003-2004 results for all funds are anticipated to be presented to Council
in January 2005.
· Proposed Adiustments . .....
Many of the adjustments discussed1.n this section of the report were anticipated in the estimated actual
information presented in the Preliminary 2004-2005 Fiscal Year Budget and Financial Plan. Most of the
adjustments relate to situations where the total spending in a particular Activity (I.e. Department or
Project) exceeded the total budget. If a budget imbalance occurred between line iterns within the same
Activity a formal budget change is not required. The Staff Report will describe changes by both Fund and
Program, beginning with the General Fund.
GENERAL FTIND lOon
Genera} Government: Increase bv $39,568
Building Management (10500) expenditures were approximately $39,568 higher than budgeted due to
additional expenditures incurred for lighting, heating and air conditioning, and generator maintenance.
Public Safety: Increase bv 5283.057
Animal Control (20300) expenditures are expected to be approximately $1,760 higher than budgeted due
to a higher than anticipated increase in the percentage of field service hours used.
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· COPIES TO:
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G:\AuditIFY 03-04\cofrlagend. preliminary year end budget ohange,2.dnc
ITEMNO.~D
Fire (20600) expenditures are expected to be approximately $281,297 higher than budgeted due to the
costs associated with the Spring 2003 Fire Acaderny (for the staffing at Fire Station #18). $327,821 was
budgeted for this expense in the Fiscal Year 2002-2003 budget. However, the academy invoice was not
received until after the City's financial books were closed for that fiscal year. Hence, this cost ($255,456)
was absorbed during Fiscal Year 2003-2004. Also, some additional overtime costs were incurred for .
contract fire personnel ftom the Alameda County Fire Department.
Health and Welfare: Increase bv $11.078
The expenditures in Health and Welfare were approximately $11,078 over budget due to more work being
accomplished in Fiscal Year 2003-2004 related to the issuance of a new contract for contract garbage and
recycling services than originally anticipated.
Canital ImJlrovement Protects: Increase bv $10.908
Capital projects with budget variances are discussed in detail below.
Capital Amount of Adjustment Explanation of
Project Required Variance
Name of Cauital Proiect Number (If over $5.000)
Communications SyStem Upgrade 93220 $91
ADA Building Conformance 93916 $3,856
Upgrades
1-580 and Tassajara Road Freeway 96420 $4,939
Interchange ImDrovements .,
Traffic Signal at Amador Valley 96567 $2,022
Boulevard and Starward Drive
TOTAL $10.908
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriation in the General Fund for all activities is $344,611. Even with these
additional expenditures the budget will be balanced and General Fund revenues will exceed General Fund
expenditures.
.
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue and Capital
Project Funds. The City financial records currently account for revenues and expenditures in over twenty
different Special Revenue and Capital Project Funds. These funds are used when there are special
restrictions on the expenditure ofthi: funds and accounting for thern separately provides a clear record for
the auditors and for City reporting purposes. .
State COPs Grant Fund (202) Increase of$333
This fund is utilized for the State portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated funds were carried over from Fiscal Year 2002-2003 to pay for this program.
Therefore an additional budget adjustment of$333 in expenditures has been requested. It should be noted
that the General Fund line item budget for police contract personnel will be decreased by the same
amount.
FederaJ Cons Grant Fund (203) Increase of $72
This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle .
patrol unit. Unanticipated funds were carried over ITom Fiscal Year 2002-2003 to pay for this program.
Therefore an additional budget adjustment of $72 in expenditures has been requested. It should be noted
~übtf
that the General Fund line item budget for police contract personnel will be decreased by the same
amount.
California Law Enforcement Eauioment Pro!!"ram (CLEEP) Grant Fund (204) Increase of $1.102
e This fund is utilized for the state gtant funds provided for the· purchase of technology related items for
police divisions. Unanticipated funds were carried over &om Fiscal Year 2002-2003 to pay for this
program. Therefore an additional budget adjustment of $1,102 in expenditures has been requested. It
should be noted that the General Fund line item budget for equipment will be decreased by the same
amount. .
InternlodaJ Surface Transoortation Efficiencv Act (ISTEA Fund (210) Increase of $4.330 and a
corresoondlnl! decrease of the same amount in tbe Gas Tax Fund (206).
A Budget Transfer of $4,330 is proposed to be made between the two funds noted above to correctly
account for additional grant funds received for expenditures incurred on the Traffic Signal Upgrade at
Village Parkway and Amador Valley Boulevard. The grant revenue in Fund 210 has also been increased
by the same amount. .
FederaJ Emerl!encv Manal!ement Al!encv ŒEMA) Fund (212) Increase of $1.180
A budget increase of $1,180 is proposed to be made to this fund to correctly account for grant funds
received for expenditures incurred on the City's Disaster Preparedness program. The grant revenue in
Fund 212 has also been increased by the same amount.
State Transoortatlon Imorovement Prol!ram (sUP Fund (219) Increase of $718.928 and a decrease
of $715.298 in tbe ISTEA Fund (21 0),
A Budget Transfer of $715,298 is proposed to be made between the two funds noted above to correctly
account for grant funds received for expenditures incurred. on the Tassajara Road Freeway Interchange
. capital improvement project. In addition, anothe. r $3,630 is needed in·Fund 219 to fund additional
expenditures incurred for this project. .
Measure D RecvcIlnl! Fund (224) Increase of $50.000
A budget increase of $50,000 is proposed to be made to this fund to correctly account for grant funds
received for expenditures incurred for recycled materials used in the construction of the City's fire station
at Fallon Road. It was anticipated these grant funds would be received in Fiscal Year 2002·03. The grant
revenue in Fund 224 has also been increased by the same amount.
Traffic Conl!estion Relief (TCRFI Fund (240) Increase of $53.384
This fund is utilized to account for grant receipts ftom the State to be used for capital improvements on
local streets. Unanticipated funds were carried over ftom Fiscal Year 2002·2003 to pay for these
improvements program. Therefore an additional budget adjustment of $53,384 in expenditures has been
requested.
Traffic Impact Fee Fund (300) Increase bv $1.502.291
The East Dublin ROW Acquisition project (96650) was $21,354 over budget due to legal costs incurred
for acquiring land for streets right of way not anticipated as part of the adopted budget. These
expenditures were offset by additional funds received from developers responsible for the reimbursement
of these c.osts to the City.
e. The proposed $1,377,127 increase in the Traffic Impact Fee Fund reflects an adjustment to correctly
account for the payment of advances received from developers as a partial reimbursement to the Alameda
>~lf
County Surplus Property Authority for grant monies that were received on the Tw,sajara Road Freeway
Interchange capital improvernent project.
A budget increase of $103,810 is proposed for this fund to correctly account for reimbursements made to
developers for the cost of traffic signals at Tassajara Road and North Dublin Ranch Drive. These
expenditures were offset by additional funds received from other developers responsible for the e
reimbursement of these costs to the City.
Fire ImDact Fee Fund (320) Increase bv $7.127
The variance in this fund is due to additional costs incurred in the completion of the Emerald Glen Fire
Station. Therefore an additional budget adjustment of$7,127 in expenditures has been requested.
Housinl! In Lieu Fund (380) Increase bv $63.694
The variance in this fund is due to higher than expected costs incurred in legal expenditures related to
updates to the City's Affordable Housing and In Lieu fee program and to reviews of approved loan
agreements for new affordable housing projects. Note that all expenditures in this fund are funded solely
from housing in lieu fees received from development. Therefore an additional budget adjustment of
$63,694 in expenditures has been requested.
Assessment District Funds (710-717) Increase $2.553
Expenditures in various divisions of the Assessment District funds were over budget by a total of $2,553
due to higher than anticipated expenditures incurred by staff and contract personnel in the administration
of Proposition 218 election requirements relating to proposed increases in assessments, as well as
additional expenditures incurred by contract personnel for administrstioIl; landscaping and street lighting
maintenance services. Sufficient reserves are available in the individual assessment district funds to fund
these additional proposed appropriations. Therefore additional budget adjustments totaling of $2,553 in
expenditures to various assessment districts have been requested. .
,..; .,"
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RECOMMENDATION·'
Attached are Budget Change forms which will allow for amendments to the budget consistent with this
report. Staff recommends that the City Council receive this report and authorize the Mayor to execute the
attached budget changes. This information will be reflected in the Final Comprehensive Annual Financial
Report, which is anticipated to be presented to Council in January 2005.
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CITY OF DUBLIN
BUDGET CHANGE FORM
New A.ppropriatlons (City Coupoil Approval Rcquirod):
From Unappropriated Reserves Fund #
From Nr:w Revenues
)tb'
CHANGE FORM #:
Budget Transfers:
From Budgeted Contingent Resorve (1080-799.000)
Within Same Department Aetivity
Between Departments (City Council Approval Roqnirod)
Other
Name:
.-
Account:
Name:
-...--....--'.
Account:
Name:
Account:
Name:
Name:
-...-
Account
Name:
Account:
Name:
Account:
Name:
Acrount:
Name:
Account:
Name;
Account:
Name:
Account:
Improvements Not BuildinfJ~.
210-96420-750-050
Intergovernmental from F~ds
210-559-003
Improvements Not Building~_...._
206-96564-750-050
Personnel
t:
001-20100-740-001
Machinery and Equipment - ISF
001-20100-750·073
G:\AU/;!it\FY 03-ù4\C¡¡fr\bud j;e¡ e:ba)Ja;es pan 2 03-04.xl's
715,298 N.mc:
Account: 001-10500-740-000
Contract Services - General
71 5,2~8 Name:
Account: 001-20300-740-061
Animal Field Service
.._ no_
4,330 N'!I1e;
Account: 001-20600·740-001
Fire - Contract Personnel
405 N.me:
Account: 001-50200-740-000
Contract Services - General
1,033 .N'rnc;
Account; 001-93220-750-073
Machinery an~. Eg~ipment - ISF
Name:
Im~!:.c>vements Not Bull~~ng.s
Account: 001-93916-750-050
Improvements Not B~lldings
Name:
Account: 001-96420-750-050
--.-,.-.........".'.--
Name: Reimbursements - Genera]
Account;
Name:
001-570-005
Engineering Des!.go.__..
___......n
Account: 001.96567-740.078
Name:
Personnel
Account: 202-20100"740-00 I
..-..."".-..,..
Nam¡::: Personnel
Account: 203-20100-740-001
Name:
Account: 204·20100-750-073
Machinery and Equipment - ISF
10f3
J 1/;2.4/2004 IO~2S AM
\2 -1 - Oy
A--t-tA.-,,"J\ I'\~ ~.\ T
39,568
L760
281.297
1)/178
91
3.856
_...4,939
4,939
2,022
333
72
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CITY OF DUBLIN
BUDGET CHANGE FORM
2~~
CHANGE FORM #,
e
New Appropriations (City Council Approval Required)'
From Unappropriated Reserves Fund #
From New Revenues
Budget Transfers:
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
!.!iame:.
IAccount:
I
~.-
¡Account:
."._.,~--~_..
Name: Impr()yemants Not Buildings
Account: 210-96564-750-050
Name: Intargovernment;¡iI from Fads
Account: 210-559-003
4,330
4,330
Name:
Name: Contract Sarvicas -- General
..._.~.,.~...~,-
1.180
Account:
Account: 212-20500-716-000
Name:
Name:
I~t~~govarnmantal fro,n:.~!"~~_____
J ,180
--~.-
Account:
Account: 212-559·004
Name:
Name:
Improvements Not,EI.uildings
7l.§.!2?:8_
-- -" ..--. "'.,._--_._._-_."".'~.'.-...-~.._' ".....-
Account:
Account: 2t9_96420-750-050
Name:
Name:
.. Intergovernmental trom State
715,2
Account;
Account: 219·555-016
Name:
Name:
. tviachinery and Equipment - Iª.E..-. ... __,_"':~.._.____50,000
-","~._"'--_.-
..'¡;'"
Account:
Account: 224'93511-750-073
Name:
Name:
Misoellaneous Revenue.
50,000
Account:
Account: 224-570-003
Name:
Name:
Improvements Not Buildings
53,334
Accöunt:
Account: 240·96580-750-050
Name:
Name:
Contract Services - General
1,377,127
Account:
Account: 300·10000-740-000
Name;
Name:
lr11pr()l/~mants Not Buildings
103.8JO
Account:
Account: 300-10000-750-050
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G;\Auóit\Fy 03-04\cafr\budg~ changes part 2 03..o4.x.ls
20[3
11/24/2004 10:2::5 AM
CITY OF DUBLIN
BUDGET CHANGE FORM
?~.?
CHANGE FORM #:
N~pprVprjation. (City Council Approval Roquited):
From Unappropnated Reservos Fund #
From New Revenues
Budget Transrers:
From Budgeted Contingent Rescrvo (J080-799.000)
Within Sarno Department Activity
Between Departments (City Council' Approval Requ1Ted)
Other
Name:__ ,
A ccount~
Name:
N"ame::
Right of Way ~ervices
.,-,~~"
21~354
Account: 300-96650- 740-083
Name: .,~achinery and,§quipment - !.$F__
.--"..--
7,127
.-.
Account:
Name:
Account:
Name:
320-93510-750-073
Professional ,Services - Housil'l.
63,694
....--. .,.--...
...,_._~''',=~
Account
Account: 380-10300-741-005
Name:;
Name:
Assessment Di~!rict - Engineeri~JL'_n.'_
401
.'--
Account
Account: 710-90300- i40-074
Name;
Name:
Contract Services - General
..-- .-..
2/)87
--
-",'---'---'.
Account:
Account: 713-30400-740-000
Name:
Assessment District - Engineering
05
-_.."
Acoount: 717-90300-740·074
Total
1,430.364 Total
3.525,352
Reason for Budget Change: These represent Year End Budget Changes required prior to the ciosing of the books for Fiscal Year
2003-2004
Fir> Mgr I ASD:
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Signature
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Date:
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City Manager:
Date:
Signature
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Mayor:
Date:
Signature.
Postcd By:
Date;
Signature
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G~\Audjt\FY 03-04\cafr\budgl::t chan~e~ part 2 ú3-04,xl~
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