HomeMy WebLinkAboutItem 4.14 FinalBudgChange2000-1CITY CLERK
File #330-20
AGEN DA STATEMENT
CITY COUNCIL MEETING DATE: (October 16, 2001)
SUBJECT:
Final Budget Changes For Fiscal Year 2000-2001
(Report Prepared By: Fred Marsh, Finance Manager)
ATTACHMENTS:
RECOMMENDATION:
Budget Change Forms
/Ap '
prove the Budget Changes and Operating Transfers
FINANCIAL STATEMENT:
See Report.
DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing
the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 2001. 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
revenues. The Final Fiscal Year 2000-2001 results for all funds will be presented to the City Council as
part of the Annual Financial Report no later than December 2001.
Proposed Adjustments
Many of the adjustments discussed in this section of the report were anticipated in the information
presented in the Preliminary 2001-2002 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 $246,908
City Manager (10200) and Central Services (10210) expenditures were $5,656 and $4,491 higher than
budgeted due to additional accruals required at year end for vacation.
City Attorney (10300) expenditures were $158,995 higher than budgeted due to higher than expected legal
costs for new development projects occurring within the City and other general legal services, including
legal time spent on code enforcement and review of the proposed ice skating arena at Emerald Glen Park,
as well as litigation involving the construction of Emerald Glen Park. The additional expenditures
incurred on new development was reimbursed to the City through additional fees assessed on new
development.
COPIES TO:
G:'tAUDITXFY 2000-01 \cafr~genda preliminary year end budget changes.doc
ITEM NO.
Building Management (10500) expenditures were $45,327 higher than budgeted due to higher than
anticipated contract building maintenance services, The Insurance Department expenditures (! 0600) were
$27,775 higher than budgeted due to higher than anticipated claims expenses. The amount of these
expenses fluctuate from year to year and supplemental appropriations are not unusual. The Elections
Department expenditures (10700) were $4,664 higher than budgeted due to additional costs incurred for
ballot printing and translation services.
Transportation: Increase by $7,162
The expenditures in the Street Tree Maintenance Division (30400) were $7,162 over budget due to higher
than expected amount of tree pruning and repair work required during the fiscal year for street trees.
Culture And Leisure Services: Increaseby $1,832
The Cemetery expenditures (80130) were $1,832 over budget due to higher than anticipated expenditures
for contract services associated with burial services. This was offset by an additional internment fees
received for use of the cemetery.
Capital Improvement Proiects: Increase by $35~011
The capital projects listed below were over budget by various amounts, and the projects which had
variances over $4,000 are discussed below.
Capital Amount of
Project Adjustment Explanation of Variance if
Name of Capital Project Number Required over $4,000
Development Services Processing 93200 $4,174 Due to expenditures for first
year maintenance not being
included in original budget
Automated Notification System 93325 $154
Document Storage and Retrieval .93970 $4,200 Due to carryover of
expenditures
for user licenses originally
expected to be purchased in
Fiscal Year 1999-2000
Dougherty Road Tree Planting 94192 $4,155 Due to additional
inspection time
Community Gym at Valley High 95110 $146
Swim Center Improvements 95910 $314
Swim Center Exterior Painting / Fence 95911 $2,518
Bedford Court Subdrain 96021 $129
I580/San Ramon Road Improvements 96380 $19,221 Variance due to carryover of
expenditures for completion
of the Project Study Report
SUMMARY OF GENERAL FUND CHANGES
The total additional appropriations in the General Fund for all activities is $300,613, which was offset by
an additional $108,732 of revenue budget adjustments for a net increase of $191,881. 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, Capital Project and Enterprise 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.
Federal Cops Grant Fund (203) Increase of $15,034
This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle
patrol unit. Unanticipated funds were carded over from Fiscal Year 1999-2000 to pay for this program,
along with an additional grant of $14,709 which was not anticipated as part of the original budget.
Therefore an additional budget adjustment of $15,034 in expenditures has been requested, which when
offset by the additional $14,709 of grant revenues results in a net increase of $325.
FEMA Fund (212) Increase Operating Transfers Out by $781
This represents additional monies received by the City from the State during Fiscal Year 2000-2001 for
administrative costs incurred during the Federally Declared Disaster in 1998 for flooding damage that
occurred within the City.
NPDES Fund (222) Increase Operating Transfers Out by $207
The monies collected in this fund represent prior year NPDES assessments and penalties collected during
Fiscal Year 2000-2001. These monies are transferred to reduce the amount funded by the General Fund.
Traffic Impact Fee Fund (300) Increase Operating Transfers Out by $1,140
This transfer out represents a transfer of deposits originally collected in the Traffic Impact Fee Fund as
partial reimbursement for the Downtown Traffic Impact Fee Study which was paid for by the General
Fund during Fiscal Year 2000-2001.
TDA Fund (211) Increase of $6,963
$28,751 of TDA funded expenditures for the first phase of the Alamo Canal Bikepath project, originally
budgeted to take place in Fiscal Year 1999-2000, were incurred during Fiscal Year 2000-2001. The
second phase of the Alamo Canal Bikepath project, which was budgeted for $21,788 of expenditures in
the TDA fund, was delayed.
Garbage Service Fund (225) Increase of $4,236
Expenditures exceeded budget by $4,236 in the Waste Management activity in this fired due to higher
than anticipated number of new residents, which resulted in a larger amount of expenditures for contract
garbage services. The additional expenditures were offset by higher than anticipated garbage service
revenue and interest revenue in the fimd.
EMS Fund (230) Increase of $99,175
Reimbursements from the County for first responder services plus interest earnings accounted for in this
fund were used to reduce the amount of contract personnel expenditures paid for by the General Fund.
Traffic Impact Fee Fund (300) Increase by $51,679
The Traffic Impact Fee portion of the Traffic Signals for Village Parkway project (96560) was $10,953
over budget due to additional engineering related inspection time being required on this project. The East
Dublin ROW Acquisition project (96650) was $29,706 over budget due to higher than anticipated contract
service costs incurred for acquiring land for streets right of way. The Dublin Blvd Widening - Village
Parkway to Sierra (96920) was $11,020 over budget due to higher than anticipated staff time spent on the
project. Note that all expenditures in this fund are funded solely from traffic impact revenues received
from development.
Public Facilities Impact Fee Fund (310) Increase by $3,200
The Civic Center Renovation project (93910) was over budget due to higher than anticipated expenditures
for new furniture needed as part of the renovation. Note that all expenditures in this fund are funded
solely from public facilities impact revenues received from development.
Fire Impact Fee Fund (320) Increase by $162
The Fire Fee Study Update project (94510) was $162 over budget due to higher than anticipated costs
incurred for completion of the study. Note that all expenditures in this fund are fimded solely from fire
impact revenues received from development.
Assessment District Funds (710-717) Increase $10,109
Expenditures in various divisions of thc Assessment District funds were over budget by a total of $10,109
duc 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 for thc building of a retaining wall to prevent erosion in the Stagecoach
Assessment District.
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, approve additional operating transfers
totaling of $2,128 to the General Fund, and authorize the Mayor to execute the attached budget changes.
This information will be reflected in the Final Comprehensive Annual Financial Report, which will be
presented to Council no later than December 2001.
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2000-2001
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 Manager - Salaries Full $5,656
Time
Account #:
Account 001.10200.701.001
Name: Name: General Fund - Central Services - Salaries $4,491
Full Time
Account #:
Account # 001.10210.701.001
Name: Name: General Fund - City Attorney- Professional $73,453
Services
Account #:
Account #: 001.10300.741.000
Name: Name: General Fund - City Attorney - Reimbursable $85,542
Account #: Account #: 001.10300.741.003
Name: Name: General Fund - Building Management - Gas $33,847
and Electric
Account #: Account #: 001.10500.725.005 ~
Name: Name: General Fund - Building Management - $11,480
Contract Services General
Account #:
Account #: 001.10500.740.000
Name: Name: General Fund- Insurance - Claims Paid $27,775
Account #: Account #: 001.10600.717.002
Name: Name: General Fund- Elections - Printing $4,664
Account #: Account # 001.10700.716.000
City Manager: Date:
Signature
ASD/Fin Mgr f~. ~>-~c~ ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the fmal year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2000-2001 (1 of 5)
Mayor: Date:
Posted By:
G:L4UDITWY 2OOO-OllcafrhVORM-budget change, doc
Signature
Signature
Date:
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2000-2001
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- Development Services $4,174
Processing- Machinery and Equipment ISF
Account#:
Account #:001.93200.750.073
Name: Name: General Fund - Street Tree Maintenance- $7,162
Contract Services
AccoUnt #:
Account #: 001.30400.740.000
Name: Name: General Fund - Automated Notification $154
System- Operating Supplies
Account #:
Account #: 001.93325.713.000
Name: Name: General Fund- Document Storage and $4,200
Retrieval - Machinery and Equipment ISF
Account #:
Account #: 001.93970.750.073
Name: Name: General Fund- Dougherty Road Tree $4,155
Planting - Engineering Inspection
· Account #:
Account #: 00i.94192.740.079
Name: Name: General Fund - Community Gym at Valley $146
High'- Buildings
AccoUnt #:
Account #: 00i.95110.750.030
Name: Name: General Fund - Swim Center Improvements - $314
Improvements Not Building
Account #:
Account #: 001.95910.750.050
Name: Name: General Fund- Swim Center Exterior Painting $2,518
/ Fence - Improvements
Account #:
Account # 001.95911.750.050
City Manager: Date:
Signature
ASD/Fin Mgr ~ ._^~o_~?~.~ ~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the f'mal year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2000-2001 (2 of 5)
Mayor: Date:
Signature
G: ~1UDIT~FY 2000- 011cafrlFORM-budget change part 2.doc
Posted By: Date:
Signature ¢ / ~ /,~/~//,~ /
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2000'2001
CI-IANG~ FORM #
New Appropriations (City Council Approval Required):
Budget Transfers:
From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000)
(If Other than General Fund, Fund No - Within Same Department Activity
From New Revenues Between Departments (city Council ApprovalRequired)
Other
Name: TDA Fund - Alamo Canal Bikepath to $21~788 Name: General Fund - Bedford Court Subdrain - $129
I580- Improvements Engineering Inspection
Account #:211-96772-750-050 Account #: 001.96021.740.079
Name: Name: General Fund - I580/San Ramon Rd $19,221
Improvements - Contract Services
Account #:
Account #: 001.96380.740.000
Name: Name: NPDES - Non Departmental - Transfers Out $207
Account #: Account #: 222-10000.799.099
Name: . Name: TDA Fund - Alamo Canal Bike Path - Capital $28,751
Outlay
Account #:
Account #: 211.96770.750.050
Name: Name: FEMA - Non Departmental - Transfers Out $781
Account #: Account #: 212.10000.799.099
Name: Name: Garbage Service Fund ~ Waste Management- $4,236
Contract Services
Account #:
Account #: 225-50200.740.000
Name: Name: EMS Fund - Fire Services - Personnel $99,175
Account #: Account #: 230.20600.740.001
Name: Name: Traffic Impact Fees - Non Departmental - $1,140
Transfers Out
Account #:
Account # 300.10000.799.099
City Manager: Date:
Signature
ASD/Fin Mgr ~,~ Vx......~~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2000-2001 (3 of 5)
Mayor: Date:
Signature
Posted By:
G : M UDITtFY 2OOO-O l lcafr~FORM-budget change part 3.doe
Signature
Date:
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2000-2001
New Appropriations (City Council Approval Required):
X__ From Unappropriated Reserves
(If Other than General Fund, Fund No -
X From New Revenues
Budget Transfers:
CHANGE FORM #
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
Name: Name: Traffic Impact Fees - Traffic Signals Village $10,953
Parkway- Engineering Inspection
Account #:
Account #: 300.96560.740.079
Name: Name: Traffic Impact Fees ~- East Dublin ROW $29,706
Acquisition - Right of Way Service
Account #:
Account #: 300.96650.740.083
Name: " Name: Fire Impact Fee Fund - Fire Fee Study Update $162
- Contract Services General
Account #:
Account #: 320.94510.740.000
Name: Name: Street Lighting A.D. - Engineering A.D. $1,305
Account #: Account #: 710.90300.740.074
Name: Name:Stagecoach A.D. - Public Works - Salaries FT $54
Account #: Account #: 711.30100.701.001
Name: Name: Stagecoach A.D. - Street Landscape $3,649
Maintenance - Contract Services General
Account #:
Account #: 711.30500.740.000
Name: Name: Stagecoach A.D.-Engineering - Legal Notices $489
Account #: Account #: 711.90300.740.074
Name: Traffic Impact Fees - Dublin Blvd Widening $11,020
Village Parkway to Sierra - Salaries FT
Account #: 300-96920-701.001
Name: Name: Dougherty A.D. - Public Works - Salaries $115
Account #: Account # 713.30100.701.001
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 2000-2001 (4 of 5)
Mayor:
Posted By:
Signature
Date:
Date:
Signature ~./9/ /z>/~,//z~ /
CITY OF DUBLIN
BUDGET CHANGE FORM - FISCAL YEAR 2000-2001
New Appropriations (City Council Approval Required):
X__ From Unappropriated Reserves
(If Other than General Fund, Fund No -
X From New Revenues
CHANGE FORM #
Budget Transfers:
From Budgeted contingent Reserve (1080-799.000)
Within 'Same Department Activity
Between Departments (City Council Approval Required)
Name: REVENUE - General Fund - Zoning and Subdivision Fees $106,928
Account #: Account 001.565.001
Name: REVENUE - General Fund - Internment Fees $1,832
Account #: Account #: 001.565.029
Name: REVENUE - EMS Fund - District Reimbursement $84,750
Account #: Account #: 230-557.003
Name: Name: Dougherty A.D. - Engineering- COntract Services $2,982
Account #: Account #: 713.90300.740.074
Name: Name: Santa Rita A.D. - Engineering- A.D. Engineering $470
Account #: Account #: 716.90300.740.074
Name: Name: E Dublin A.D. - Engineering - A.D. Engineering $1,045
Account #: Account #: 717.90300.740.074
Name: Name: Federal COPS Fund - Personnel $15,034
Account #: Account #: 203.20100.740.001
Name: Name: REVENUE - Federal COPS fund - Fed COPS grant $14,709
Account #: Account #: 203.559.005
Name: Name: General Fund- Cemetary- Contract Services $1,832
Account #: Account #: 001.80130.740.000
Name: Name: Public Facilities Impact Fee - Civic Center-Buildings $3,200
Account #: Account # 310.93910.750.030
City Manager:
Date:
Signature
ASD/Fin Mgr ~~k_ ~,,.._~,.~/k_..~ Date:
Signature
REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the
Preliminary Financial Report for Fiscal Year 2000-2001 (5 'of 5)
Mayor:
Signature
Posted By:
G:M UDITtFY 2000-OllcafrlFORM-budget change part &doc
Signature
Date:
Date: