HomeMy WebLinkAboutItem 4.11 BudgChanges01-2 CITY CLERK
File # 330-20
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (November 5, 2002)
SUBJECT: Final Budget Changes For Fiscal Year 2001-2002
(Report Prepared By: Carole Perry, Administrative Services
Director and Fred Marsh, Finance Manager)
ATTACHMENTS: Budget Change Forms
RECOMMENDATION: t~/~prove the Budget Changes
FINANCIAL STATEMENT: See Report.
DESCRIPTION: Staffhas reviewed the Preliminary Financial Reports and the Auditors are preparing
the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 2002. Staff is requesting
year end adjustments at this time to allow Staff to deliver a clean set of records to the Auditors. Current
City policies only allow the City Manager to make budget adjustments between line items which are
within the same activity (i.e. Department). The City Council must approve all other adjustments to
appropriations.
It is important to note that these changes will not result in General Fund expenditures being in excess of
reyenues. The Final Fiscal Year 2001-2002 results for all funds will be included in the City's annual
Financial report, which is anticipated to be presented to the City Council in December 2002.
Proposed Adjustments
Many of the adjustments discussed in this section of the report were antiCipated in the information
presented in the Preliminary 2002-2003 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 items 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 FUND (001)
General Government: Increase by $15,146
City Attorney (10300) expenditures were $15,1'46 higher than budgeted due to higher than expected legal"
costs for new development projects occurring within the City. The additional expenditures incurred on
new development were reimbursed to the City through additional fees assessed on new development.
Public Safety: Increase by $39~571
The expenditures in the Fire Services Division (20600) were $39,571 over budget due to higher than
expected expenditures incurred for overtime by contract fire personnel.
COPIES TO:
ITEM NO. ~
G:La. uditLgY 2001-02\cafr\agenda preliminary year end budget changes.doc
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Capital Improvement Proiects: Increase by $94,253
Capital Projects with budget variances are discussed in detail below.
Capital Amount of
Project Adjustment Explanation of Variance
Name of Capital Project Number Required (If over $5,000)
I580/San Ramon Road Improvements 96380 $81,649 Represents the Fiscal Year 2001-
2002 portion of project reimbursed
· from the City of Pleasanton that was
not anticipated as part of the original
budget
Village Parkway - U Turn ~ Davona 96575 $6,721 Variance due to higher than expected
costs for design of the project
Alamo Bike Path to 1580 96772 $5,314 Variance due to additional contract
engineering inspection Costs incurred
for project
Dougherty Blvd - Dougherty to 96890 $569
Scarlett (96890)
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriations in the General Fund for all activities is $148,970, which was offset by
an additional $100,544 of revenue. Even with these additional expenditures the budget will be balanced
and General Fund revenues will exceed General Fund expenditures. The precise amount of the difference
will be presented in the Annual Financial Report after the Auditors have completed their work.
SPECIAL REVENUE AND CAPITAL PROJECT FUNDS
The following sections summarize Budget Changes required in various Special Revenue, Capital Project
and Enterprise Funds. The City financial records currently account for revenues and expenditures in over
20 different Special Revenue and Capital Project Funds. These funds are used when there are special
restrictions on the expenditure of the funds and accounting for them separately provides a clear record for
the auditors and City reporting purposes.
Vehicle Abatement Fund (201) Increase Operating Transfers Out by $8,696
This represents reimbursements to the General Fund for costs incurred during Fiscal Year 2001-2002 for
the performance of vehicle abatement duties.
State COPs Grant Fund (202) Increase of $66,543
This fimd 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 2000-2001 to pay for this program.
Therefore an additional budget adjustment of $66,543 in expenditures has been requested.
Federal Cops Grant Fund (203) Increase of $6,022'
This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated funds were carried over from Fiscal Year 2000-2001 to pay for this program.
Therefore an additional budget adjustment of $6,022 in expenditures has been requested.
California Law Enforcement Equipment Program (CLEEP) Grant Fund (204) Increase of $6,889
This fund is utilized for the state grant funds provided for the purchase of technology related items for
police divisions. Unanticipated funds were carded over from Fiscal Year 2000-2001 to pay for this
program. Therefore an additional budget adjustment of $6,889 in expenditures has been requested.
Gas Tax Fund {206) Increase of $34~717
The variance in this fund is due to higher than anticipated street repair expenditures incurred for work
performed on various streets within the City.
Community Block Development Grant (CDBG) Fund t[209) Increase Transfers Out by $135 to
General Fund
This represents monies received by the City from the County from the Community Development Block
Grant Program to reimburse the City for administrative costs incurred on the program.
Federal Emergency Management Agency (FEMA Fund {212) Increase Transfers Out by $438 to
General Fund
This represents additional monies received by the City from the State during Fiscal Year 2001-2002 for
administrative costs incurred during the Federally Declared Disaster in 1998 for flooding damage that
occurred within the City.
National Pollution Discharge Elimination System {NPDES) Fund 11222) Increase Transfers Out by
$1~051 to General Fund
The monies collected in this fund represent prior year NPDES assessments and penalties collected during
Fiscal Year 2001-2002. These monies are transferred to offset a small Portion of the City's Non Point
Source Pollution Program funded by the General Fund.
Congestion Management Agency (CMA) Fund 11228) Increase of $400~000
These funds were originally anticipated to be incurred in Fiscal Year 2002-2003, but were actually
incurred during Fiscal Year 2001-2002 as part of initial work performed on the Dublin Boulevard
Widening project from Village Parkway to Sierra Court. These funds were used in place of ISTEA fimds
(Fund 210) of $422,750 that were originally budgeted for this project. These expenditures will be offset
by grant fimds that will be received from CMA for this project.
Emergency Medical Services 1[EMS) Fund 11230) Increase of $16~701
This fund is utilized to account for taxes collected to partially fund the cost of Emergency Medical
Services. Unanticipated funds were carried over from Fiscal Year 2000-2001 to pay for this program.
Therefore an additional budget adjustment of $16,701 in expenditures has been requested.
Traffic Impact Fee Fund (300) Increase by $85~186
The Hacienda / I580 Interchange project (96410) was $21,996 over budget due to higher than anticipated
costs incurred for construction administration. The East Dublin ROW Acquisition project (96650) was
$63,190 over budget due to higher than anticipated legal costs incurred for acquiring land for streets right
of way. Note that all expenditures in this fund are funded solely from traffic impact fee revenues
received from development.
Assessment District Funds t'515 and 710-717) Increase $38~226
Expenditures in various divisions of the Assessment District funds were over budget by a total of $38,226
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 administration, landscaping and street lighting
maintenance services. Sufficient reserves are available in the individual assessment district funds to fund
these additional proposed appropriations.
Retiree Health Insurance Fund (840) Increase by $1,895
The Retiree Health Insurance fund was $1,895 over budget duc to higher than anticipated health premiums
paid to retired employees eligible to receive these benefits. Sufficient reserves arc available in this fund to
fund these additional proposed appropriations.
CONCLUSION
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 thc Final Comprehensive Annual Financial
Report, which is anticipated to be presented to Council in December 2002.
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2001-2002
CHANGE FORM #
New Appropriations (City Council Approval Required): Budget Transfers:
X From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
(If Other than General Fund, Fund No - Within Same Department Activity ·
X From New Revenues Between Departments (City Council Approval Required)
Other
Name: Name: General Fund - City Attorney- Professional $15,146
Services Reimbursable
Account #:
Account #: 001.10300.741.003
Name: Name: General Fund- Fire Services- Contract $39,571
Services - Personnel
Account #:
Account #: 001.20600.740.001
Name: Name: I580 / San Ramon Road Improvements - $81,649
Contract Services
Account #:
Account #: 001.96380.740.000
Name: Name: Village Parkway- U Turn ~ Davona - $6,721
Contract Services
Account #:
Acco/mt #: 001.96575.740.078
Name: Name: Alamo Bike Path to I580 - Contract Services $5,314
Account #: Account #: 001.96772.740.079
Name: Name: Doughery Blvd - Dougherty to Scarlett $569
Account #: Account #: 001.96890.750.050
Name: Name: REVENUE - General Fund.- Zoning arid $18,895
.~ Subdivision Fees
Account #:
Account #: 001.565.001
Name: Name: Vehicle Abatement Fund - Transfers Out $8,696
Account #: Account #: 201.10000.799.099
City Manager: Date:
Signature
ASD/Fin Mgr ~ .r~~.... ~ Date: ~'r3 ~-2..~.[o2.,,
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2001-2002 (1 of 4)
Mayor: Date:
Signature
Posted By: Date:
Signature
G:L4.udit~FY 2001-02\cafr~FORM-budget change I a.doc
CITY OF DUBLIN '~ ~ q'
BUDGET CHANGE FORM - FISCAL YEAR 2001-2002
CHANGE FORM #
New Appropriations (City Council ApProval Required): BUdget Transfers:
__X__ From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
(If Other than General Fund, Fund No - Within Same Department Activity
X From New Revenues Between Departments (City Council Approval Required)
Other
Name: ISTEA - Dublin Blvd - Village Parkway $114,750 Name: State COPS Fund - Contract Services - $66,543
to Sierra - Right of Way Service Personnel
Account #: 210.96920.740.083 Account #i 202.20100.740.001
Name: ISTEA- Dublin Blvd - Village Parkway $308,000 Name: Federal COPS Fund - Contract Services - $6,022
to Sierra - Land . Personnel
Account #: 210.96920.750.010 Account #: 203.20100.740.001
Name: Name: CLEEP Fund - Capital Outlay $6,889
Account #: Account #: 204.20100.750.073
Name: Name: Gas Tax Fund - Street Maintenance - Street $34,717
Repair
Account #:
Account #: 206.30200.740.020
Name: Name: CDBG - Transfers Out $135
Account #: Account #: 209.10000.799.099
Name: Name: FEMA Fund - Transfers Out $438
Account #: Account #: 212.10000.799.099
Name: Name: REVENUE - FEMA Grant Revenue $438
Account #: Account #: 212.559.004
Name: Name: NPDES Fund - Transfers Out $1,051
Account #: Account #: 222.10000.799.099
City Manager: Date: Signature
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2001-2002 (2 of 4)
. Mayor: ' ~ Date:
Signature
Posted By: Date:
Signature
G:~uditkFY 2001-02\cafrkFORM-budget change 2a.doc
CITY OF DUBLIN
romu- nSC L 00 - 00:
CH~GE FO~ ~
New Appropriations (City Council Approval Required): Budget Transfers:
X__ From Unappropriated Rescues · From Budgeted Contingent Rescue (1080-799.000)
(If Other than General Fund, Fund No - Wi~ Sine Dep~ent Acfivi~
X From New Revenues Be~een Depa~ents (Ci~ Council Approval Required)
O~er
Nme: Nme: CMA TIP Funds - Dublin Blvd - Village $400,000
P~kway to Siena - L~d
Account ~:
Accost ~: 228.96920.750.010
Nme: ~VEN~ $400,000
Nme: CMA TIP Funds
Account ~:
Account ~: 228.555.016
Nme: Nme: EMS Fund - Fire Se~ices - Con~act Se~ices $16,701
- Personnel
Account ~:
Account ~: 230.20600.740.001
Nme: N~e: Haci~da / I580 Interch~ge w Con~act $21,996
Se~ices
Account ~:
Account ~: 300.96410.740.000
Nme: Name: Eastern Dublin ROW Acquisition - Con~act $63,190
Se~ices
Account ~:
Account ~: 300.96650.740.083
Nme: Nme: Affordable Housing / Noise Mitigation Fund - $8,586
Full Time Salines
Account ~:
Account g: 380.90100.701.001
N~e: Nme: DBX Fund - Con~act Se~ices $1,156
Account g: Account g: 515.10000.741.000
Nme: Name: S~eet Light Assessment Dis~ct - Traffic $6,705
Sisals - Gas and Elec~ic
Account ~:
Account ~: 710.20400.725.005
City Manager: Date:
Si~at~e
ASD~in M~ ~ ~&.~ ~~ Date: X ~ ~%~ ~
Si~ature
I ~ASON FOR B~GET CH~GE ENTRY: These represent the final ye~ end budget adjus~ents for the
Prelimin~ Fin~cial RepoR for Fiscal Year 2001-2002 (3 of 4)
Mayor: Date:
Si~at~e
Posted By: Date:
G:~udit~Y 2001-02Xcafr~O~-budget change 3a.doc
CITY OF DUBLIN ~ % ~
BUDGET CHANGE FORM- FISCAL YEAR 2001-2002
CHANGE FORM #
New Appropriations (City Council Approval Required): Budget Transfers:
X From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
--(If Other than General Fund, Fund No - Within Same Department Activity
X From New Revenues Between Departments (City Council Approval Required)
Other
Name: Name: Street Lighting Assessment District- $4,527
Engineering - Contract Services
Account #:
Account #: 710.90300.740.074
Name: Name: Stagecoach Assessment District - Contract $2,417
Services
Account #:
Account #: 711.90300.740.074
Name: Name: Lighting and Landscape District - Dougherty $754
- Full Time Salaries
Account #:
Account #: 713.30100.701.001
Name: Name: Lighting and Landscape District - Dougherty $16,653
- Street Landscape Maintenance- Contract Services
Account #:
Account #:713.30500.740.000
Name: Name: Dougherty Assessment District - Contract $208
Services
Account #:
Account #: 713.90300.740.000
Name: Name: Santa Rim Assessment District - Contract $2,574
Services
Account #:
Account #: 716.90300.740.074
Name: Name: Eastern Dublin Assessment District- $3,232
Contract Services
Account #:
Account #: 717.90300.740.074
Name: Name: Retiree Health Care - Group Insurance $1,895
Account #: Account #: 840.10000.702.005
City Manager: Date: Signature
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2001-2002 (4 of 4)
Mayor: Date:
Signature
Posted By: Date:
G:~Audit',FY 2001-02\cafr~FORM-budget change 4a.doc