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HomeMy WebLinkAboutItem 4.04 Month Financial RptsG~~~ OF DUB~~ i9'..:~~~si STAFF REPORT CITY CLERK \~~~`~// ~~~c~~,°l DUBLIN CITY COUNCIL File # ^~0~-[~f© DATE: February 2, 2010 TO: Honorable Mayor and City Council Members FROM: Joni Pattillo, City Manager SUBJE Monthly Financial Reports for July 2009 through November 2009 Prepared By: Vivian Gong, Finance Manager EXECUTIVE SUMMARY: The City Council will be presented with information related to the monthly revenue and expenditures for the months of July 2009, August 2009 and September 2009, October 2009 and November 2009. The reports provide a comparison to the previous Fiscal Year data and major trends and variances are analyzed. Due to the implementation of a new financial software system the preparation of the monthly reports were delayed and multiple months are covered by this report. The focus of the analysis is on November 2009, which is the most recent data. FINANCIAL IMPACT: Detailed financial information can be found within the Staff Report and the Attachments. RECOMMENDATION: Receive the reports as authorized by Section 41004 of the California Government Code. Submitted By: Administrative Services Director - ~_ I - R~vi~ed By: Assistant City Manager DESCRIPTION: This item provides the report on the preliminary financial statements for the months of July, August, September, October, and November 2009. The first five months of activity are being reported on an initial report, due to a delay caused by the transition to a new financial accounting system. The December Financial Statements will be presented at a future meeting along with amid-year budget report. At this time the reports are providing the Revenue and Page 1 of 4 ITEM NO. ~• G Expenditure Statements in a format similar to the old system. Staff will be evaluating the presentation of information over the coming months and developing a final presentation format. 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. The analysis offered in this Agenda Report will also focus on the November 2009 data which is the most recent information available. Analysis of November 2009 Revenue and Expenditure Reports The November report (Attachments 1 - 3) represents the reporting of revenues and expenditures for five months of Fiscal Year 2009/2010 (July 1, 2009 through November 30, 2009). This represents the completion of 42% of the Fiscal Year. It should be noted that there is not an even distribution of revenues and expenditures on a monthly basis. There is a lag with the reporting of some expenditures due to the significant amount of services provided to the City by outside independent contractors, including Police and Fire Services. These services are billed to the City on a quarterly basis and therefore, expenditures incurred during the first several months may be incomplete until the billing is received and recorded. General Fund Revenues As shown in Attachment 1, the total General Fund Revenues collected through November 2009 represented 20% of the current budget. Although the number does not track according to the percentage of year completion, it is consistent with the collection in the first five months of the previous Fiscal Year in which the City also collected 20% of its total General Fund revenue. There were deviations in terms of dollars collected in several categories and the following Table summarizes some of the more significant deviations compared to the same reporting period in the prior year. In order to place the year to date trends in context this Table also includes: the Current Year Budget, Prior Fiscal Year Total and the Difference. This can be important given that in Fiscal Year 2009/10 not all revenue categories were expected to increase. Therefore a decrease in year to date collections may be consistent with the adopted Fiscal Year 2009/2010 Budget and Financial Plan. Summary of Significant General Fund Revenue Differences For Amounts Collected Jul -Nov 2009 vs. July -Nov 2008 REVENUE YTD Nov 2009 YTD Nov 2008 DIFFERENCE FY 09/10 More / (Less) FY 08/09 EXPLANATION Property $1,313,061 $1,247,242 $65,819 Approximately 60% of the increase was Tax from the collection of unsecured property tax. Unsecured Tax is typically paid in a single installment due in September. Collection from late payment penalties is also $34,000 more than in the previous year. This revenue category is tracking at 6% of the current budget which is ANNUAL ACTUAL consistent with the prior year. The City BUDGET PRIOR YR DIFFERENCE normally receives the first allocation for $21,467,750 $23,164,422 ($1,696,672) secured property tax in December. Page 2 of 4 REVENUE YTD YTD DIFFERENCE Nov Nov FY 09/10 EXPLANATION 2009 2008 More / (Less) FY 08/09 Sales Tax/ $3,541,723 $2,474,599 $1,067,124 A major factor in the difference is due to a In-Lieu timing difference in the recording of the Sales Tax current year Sales Tax In-Lieu payment of $670,650 for the current period. Excluding that item collection from Sales tax has increased $396,474 compared to prior year. It is important to note that there is a significant lag in sales tax data and the increase partially reflects Federal Programs aimed at increasing car sales over the summer months, which have been discontinued. The current FY 2009- 10 budget includes a downward ANNUAL ACTUAL adjustment of approximately $3.2 million. BUDGET PRIOR YR DIFFERENCE Data from October -December 2009 $10,652,100 $12,001,338 ($1,349,238) sales will not be known until March 2010. Transient $163,069 $242,748 ($79,679) A portion of the difference (approximately Occupancy $34,535) is a timing difference. Receipts Taxes from some hotels were receipted the first week of December 2009. Adjusting for this the current year revenue is still down $45,143 or 18.6% less than the previous ANNUAL ACTUAL year. The revenues in this category have BUDGET PRIOR YR DIFFERENCE continued to decrease due to lower $575,000 $577,057 ($2,057) occupancy rates. License $859,138 $785,904 $73,234 There were increases in several permit and types for the period compared to the Permits previous year. Permit types which contributed to this increase include: ANNUAL ACTUAL $30,000 in Construction and Demolition BUDGET PRIOR YR DIFFERENCE Permits; $14,000 in Encroachment Permit; $1,625,211 $1,623,029 $2,182 and $7,000 in Building Permits. Charge for $1,383,006 $2,823,994 ($1,440,988) The deviation in this revenue category Services occurred primarily due to: 1) A timing difference. A receipt of $660,000 from the County for Fire Services to the Sheriff Dept property was collected in October 2008. The current year payment was received in January 2010. 2) Decreases in development services -approximately $370,000 in Planning, Zoning and Subdivision Fees and $460,000 Engineering Plan Checking Fees; and 3) Decrease in charges for Parks and ANNUAL ACTUAL Community Services by $35,000. As BUDGET PRIOR YR DIFFERENCE noted, the current Budget anticipated a $4,742,524 $6,124,947 ($1,382,423) decrease for this category. Page 3 of 4 REVENUE YTD YTD DIFFERENCE Nov Nov FY 09/10 EXPLANATION 2009 2008 More / (Less) FY 08/09 Other $137,938 $1,078,257 ($940,319) The variance occurred due to one-time Revenue revenue. In the previous Fiscal Year the City received a $1 million Community Benefit payment as provided for in the ANNUAL ACTUAL Wallis Ranch Development Agreement. BUDGET PRIOR YR DIFFERENCE $759,481 $3,183,863 ($2,424,382) General Fund Expenditures Overall, through the month of November 2009, expenditures in the General Fund totaled approximately $9.4 million and represented approximately 18% of the total budgeted expenditures in the General Fund (Attachment 2). Of this amount, a total of $1,504,887 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. An examination of only the General Fund Operating Expenditures (Attachment 2) indicates that through November 2009, expenditures totaled 17% of the Budgeted General Fund expenses. In the same period of the previous year the City expended 20% of the actual total General Fund Expenditures for the year. The total amount of General Fund Operating expenditures in the five months of Fiscal Year 2009-2010 were approximately $954,441 or 3% lower than the amounts expended for the same period in the prior Fiscal Year. This variance reflects decreased expenditures in several divisions as planned for in the adopted budget. The most significant reduction resulted from less contract service costs in Community Development. 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. NOTICING REQUIREMENTS/PUBLIC OUTREACH: None ATTACHMENTS: 1. November 30, 2009 General Fund YTD (Year-To-Date) Revenues /Budget Comparison 2. November 30, 2009 General Fund YTD (Year-To-Date) Expenditures /Budget Comparison 3. Financial Statements for the month of November 2009 4. Financial Statements for the month of July 2009 5. Financial Statements for the month of August 2009 6. Financial Statements for the month of September 2009 7. Financial Statements for the month of October 2009 Page 4 of 4 ~ ~t ~ City of Dublin 2009-2010 YTD Revenues and Budget Comparison For the Period Ending November 30, 2009 __--~--- Total General Fund ~ Other Revenues 18° 34% ^ FY 2009/10 Charges for 29% Services 46% ~ ^ FY 2008/09 Intergovernmental 5% from State 15% , Interest 35% 6% I 3 Fines and 39% i Forfeitures 36% Licenses and 5 % Permits 4g° , ~ Franchise Taxes 19° 20° ° i j Transient g% Occupancy Taxes 42% , j Real Property , 41 Transfer Tax 49° ~ 33% ' Sales Taxes 21° i 0% 30 % 60 % 90 % 120 % 150% 42% o f Year Com plete FY 2009/10 FY 2009/10 % of FY 2008/09 % of Total for Budget YTD Actual Budget YTD Actual FY 2008/09 Property Taxes 21,467,750 1,313,061 6% 1,247,242 5% Sales Taxes 10,652,100 3,541,723 33% 2,474,599 21% Real Property Transfer Tax 282,000 115,198 41% 124,924 49% Transient Occupancy Taxes 575,000 163,069 28% 242,748 42% Franchise Taxes 2,215,000 423,722 19% 428,660 20% Licenses and Permits 1,625,211 859,138 53% 785,904 48% Fines 8 Penalties 140,000 54,971 39% 51,535 36% Interest 8~ Rentals 1,558,707 867,609 56% 883,431 35% Intergovernmental 1,157,870 56,087 5% 63,057 15% Charges for Services 4,742,524 1,383,006 29% 2,823,994 46% Other Revenues 759,481 137,938 18% 1,078,257 34% Total General Fund Revenues 45,175,643 8,915,522 20% 10,204,351 20% Date PnnteG: 1272010 8:29 AM ATTACHMENT 1 a~41 City of Dublin 2009-2010 YTD Expenses and Budget Comparison For the Period Ending November 30, 2009 Total General Fund Ig% Expenses 8% CIP Projects ~~oi 28% Community 34 /o Development 8% Culture & Community ~7% Services 3~% Health and Welfare ~~,,,, 41% Transportation '" 31 Other Public Safety 20% Fire 1% 2% 0 Police 5% General Government ^ FY 2009/10 ^ FY 2008/09 0% 20% 40% 60% 80% 100% 120% 42% of Year Complete FY 2009/10 FY 2009/10 % of FY 2008/09 % of Total for Budget YTD Actual Budget YTD Actual FY 2008/09 General Government 5,909,812 1,923,397 33% 2,198,480 37% Police 13,772,971 512,682 4% 608,561 5% Fire 10,362,464 92,117 1% 186,123 2% Other Public Safety 617,246 65,752 11% 106,820 20% Transportation 1,877,783 600,571 32% 725,695 31% Health and Welfare 57,925 23,558 41% 16,600 25% Culture and Community Services 7,642,134 2,850,852 37% 2,652,180 35% Community Development 5,296,012 1,809,388 34% 2,338,299 38% CIP Projects 5,313,375 1,504,887 28% 1,058,951 10% Total General Fund Expenses 50,849,722 9,383,204 18% 9,891,709 18% General Fund Operating Expenses 45,536,347 7,878,317 17% 8,832,758 20% Dab Printed: 1272070 8:30 AM ATTACHMENT 2 3 °f N7 CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF NOVEMBER 2009 Prepared by The Finance Department January 22, 2010 • General Fund -Comparison of Revenue ~ Expenditures 7/1/2009 -11/30/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 11/30/2009 • Assessment District Funds -Comparison Revenue 8~ Expenditures 7/1/2009 -11/30/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 -11/30/2009 • Internal Service Funds -Comparison Revenue ~ Expenditures 7/1/2009 -11/30/2009 • Balance Sheet For The Period Ending November 30, 2009 ATTACHMENT 3 Printed on: 01/26/2010 CITY OF DUBLIN GENERAL FUND r ~ d~ COMPARISON OF REVENUES /VERS US EXPENDITURES FOR THE PERIOD 7/1 /2009 THROUGH 11/30/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE °k BUD ACTUAL YTD ""*""*REVENUES/SOURCE OF FUNDING*`"*"*"* PROPERTY TAXES 21,467,750 1,313,061 20,154,689 6 % 23,164,422 1,247,242 5 SALES TAX 10,652,1 D0 3,541,723 7,110,377 33 % 12,001,339 2,474,599 21 PROPERTY TRANSFER TAX 282,000 115,198 166,802 41 % 254,022 124,924 49 HOTEL TAX 575,000 163,069 411,931 28 % 577,057 242,748 42 FRANCHISE TAXES -WASTE MGT 1,090,000 244,071 845,929 22 % 1,057,069 280,242 27 FRANCHISE TAXES -UTILITIES 1,125,000 179,651 945,349 16 % 1,123,777 148,418 13 LICENSES 8 PERMITS 1,625,211 859,138 766,073 53 % 1,623,029 785,904 48 FINES & PENALTIES 140,000 54,971 85,029 39 % 143,219 51,535 36 INTEREST 1,236,956 722,968 513,988 58 % 2,308,624 774,059 34 RENTALS ~ LEASES 321,751 144,641 177,110 45 % 239,081 109,372 46 INTERGOVERNMENTAL-FEDERAL 200,000 200,000 30,558 1,000 3 INTERGOVERNMENTAL -STATE 957,870 56,087 901,783 6 % 385,449 62,057 16 CHARGES FOR SERVICES 4,742,524 1,383,006 3,359,518 29 % 6,124,947 2,823,994 46 OTHER REVENUE 759,481 137,939 621,542 18 % 3,183,863 1,078,256 34 SUB-TOTAL OPERATING REVENUES 45,175,643 8,915,522 36,260,121 20 % 52,216,454 10,204,351 20 TRANSFERS IN 19,632 GRAND TOTAL REVENUFJSOURCES 45,175,643 8,915,522 36,260,121 20 % 52,236,086 10,204,351 20 `""""'EXPENDITURESITRANSFERS*"*'"'"" GENERAL GOVERNMENT CITY COUNCIL 347,643 92,195 255,448 27 % 236,760 78,851 33 CITY MANAGER/CITY CLERK 1,118,464 411,806 706,658 37 °h 1,153,279 470,685 41 ELECTIONS 3,620 3,620 29,440 1,056 4 CENTRAL SERVICES/HUMAN RESOURCES 455,645 147,462 308,183 32 % 507,657 209,473 41 INSURANCE 586,427 211,329 375,098 36 % 555,949 210,629 38 CITY ATTORNEY 556,567 121,111 435,456 22 % 932,239 244,053 26 ADMINISTRATIVE SERVICES 1,904,702 707,857 1,196,845 37 % 1,763,596 727,078 41 BUILDING MANAGEMENT 750,103 228,189 521,914 30 % 733,902 253,399 35 NON-DEPARTMENTAL 186,641 3,449 183,192 2 % 11,074 3,254 29 GENERAL GOVERNMENT-SUBTOTAL 5,909,812 1,923,397 3,986,415 33 % 5,923,895 2,198,480 37 % PUBLIC SAFETY POLICE 13,772,971 512,682 13,260,289 4 % 12,754,923 608,561 5 FIRE 10,362,464 92,117 10,270,347 1 % 9,631,598 186,123 2 DISASTER PREPAREDNESS 126,389 15,754 110,635 12 % 106,066 28,232 27 °h CROSSING GUARDS 100,830 26,486 74,344 26 % 94,070 21,626 23 ANIMAL CONTROL 375,620 18,757 356,863 5 % 334,592 52,647 16 TRAFFIC SIGNALS/STREET LIGHTING 14,407 4,755 9,652 33 % 12,739 4,315 34 PUBLIC SAFETY- SUBTOTAL 24,752,681 670,550 24,082,131 3 % 22,933,987 901,504 4 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 321,492 585,328 35 % 1,102,500 414,007 38 STREET MAINTENANCE/SWEEPING 145,347 28,378 116,969 20 % 188,552 34,594 18 STREET LANDSCAPE/TREE MAINTENANCE 825,616 250,701 574,915 30 % 1,022,297 277,094 27 TRANSPORTATION-SUBTOTAL 1,877,763 600,571 1,277,212 32 % 2,313,349 725,695 31 HEALTH & WELFARE CHILD CARE 18,500 2,681 15,819 14 % 18,500 4,331 23 SOCIAL SERVICES 39,425 20,876 18,549 53 % 46,925 12,269 26 HEALTH 8 WELFARE- SUBTOTAL 57,925 23,558 34,367 41 % 65,425 }6,600 25 % Printed on: 01/26/2010 CITY OF DUBLIN GENERAL FUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 11/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL S o~~7 2009 2D09 YTD '"'*"""*EXPENDITURES/TRANSFERS""""" CULTURE ~ LEISURE SERVICES COMMUNITY TV 81,645 39,962 41,683 49 % 78,872 36,606 46 LIBRARY SERVICES 820,311 340,275 480,036 41 °h 873,318 210,209 24 PARK MAINTENANCE 1,939,552 676,923 1,262,629 35 % 2,001,562 580,004 29 HERITAGE & CULTURALARTS 846,002 305,181 540,821 36 % 962,182 390,094 41 RECREATION ~ COMMUNITY SERVICES 3,698,899 1,396,922 2,301,977 38 % 3,439,364 1,321,735 38 PARKS/FACILITIES DEVELOPMENT 255,725 91,590 164,135 36 °k 256,909 113,531 44 CULTUREd LEISURESERVICES-SUBTOTAL 7,642,134 2,850,852 4,791,282 37 % 7,612,207 2,652,180 35 a COMMUNITY DEVELOPMENT e DEVELOPMENT SERVICES 3,616,061 1,221,186 2,394,875 34 % 4,057,413 1,555,624 38 °h ENGINEERING 1,325,451 480,985 844,466 36 °k 1,947,067 683,135 35 ECONOMIC DEVELOPMENT 354,500 107,218 247,282 30 °h 212,270 99,541 47 COMMUNITY DEVELOPMENT-SUBTOTAL 5,296,012 1,809,390 3,486,622 34 % 6,216,749 2,338,300 38 % SUB-TOTAL OPERATIONG EXPENDITURES 45,536,347 7,878,317 37,658,030. 17 % 45,065,612 8,832,758 20 TRANSFERS OUT 1,504,887 (1,504,887) GRAND TOTAL EXPENDITURES 45,536,347 9,383,203 36,153,144 21 % 45,065,812 8,832,758 20 REVENUES (SOURCE OF FUNDS) OVER/(UNDERJ (360,704) (467,682) 106,978 130 % 7,170,474 1,371,593 19 EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN P.F1 SPECIAL REVENUE FU NDS ~ (~ ~ COMPARISON OF REVENUES /VERSUS EXPENDITURES ~ ` FOR THE PERIOD 7/1 /2009 THROUGH 11/30/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD "'*'**'REVENUES/SOURCE OF FUNDING*"*****' PROPERTY TAXES 138,150 2,054 136,096 1 % 141,880 1,343 1 SALES TAX 459,458 64,409 395,049 14 % 423,203 79,005 19 FINES & PENALTIES 181,000 59,284 121,716 33 % 175,517 64,667 37 INTEREST 317,547 213,235 104,312 67 % 643,083 234,708 36 LOAN REPAYMENTS 788,162 (788,162) 750,000 750,000 100 INTERGOVERNMENTAL-FEDERAL 2,871,385 2,871,385 232,996 10,720 5 INTERGOVERNMENTAL-STATE 1,473,087 343,559 1,129,528 23% 1,346,963 416,511 31 INTERGOVERNMENTAL -COUNTY 2,545,690 8,531 2,537,159 0 % 430,987 46,598 11 CHARGES FOR SERVICES 1,728,625 44,364 1,684,261 3 % 1,643,211 26,576 2 OTHER REVENUE 2,583,512 4,486 2,579,026 0 % 93,531 11,669 12 SUB-TOTAL OPERATING REVENUES 12,298,454 1,528,083 10,770,371 12 % 5,881,371 1,641,796 28 TRANSFERS IN 6,600 GRAND TOTAL REVENUE/SOURCES 12,298,454 1,528,083 10,770,371 12 % 5,887,971 1,641,796 28 *'**`"**EXPEN DITURES/TRANSFERS"*""'**' GENERAL GOVERNMENT CITY ATTORNEY 51,250 40,829 10,421 80 % 59,139 25,359 43 BUILDING MANAGEMENT 17,515 GENERAL GOVERNMENT-SUBTOTAL 51,250 40,829 10,421 80 % 76,854 25,359 33 PUBLIC SAFETY POLICE 144,120 7,061 137,059 5 % 110,189 1,031 1 FIRE 384,337 1,285 383,052 0 % 372,963 1,285 0 TRAFFIC SIGNALS/STREET LIGHTING 339,454 53,689 285,765 16 % 255,909 38,360 15 PUBLIC SAFETY- SUBTOTAL 887,911 62,035 805,876 7 % 739,061 40,677 6 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 13,568 70 13,498 1 STREET MAINTENANCE/SWEEPING 389,055 54,060 334,995 14 % 347,011 40,301 12 TRANSPORTATION-SUBTOTAL 402,623 54,129 348,494 13 % 347,011 40,301 12 HEALTH 8 WELFARE WASTE MANAGEMENT 1,841,966 43,743 1,798,223 2 % 1,763,500 22,293 1 ENVIRONMENTAL SERVICES 261,945 88,063 173,882 34 SOCIAL SERVICES 59,708 20,704 39,004 35 % 59,708 23,580 39 HOUSING PROGRAMS 3,837,263 340,532 3,496,731 9 % 1,102,219 493,452 45 HEALTH 8 YVELFARE-SUBTOTAL 6,000,882 493,042 5,507,840 8 % 2,925,427 539,325 18 CULTURE 8~ LEISURE SERVICES PARK MAINTENANCE 3,000 975 2,025 33 % 3,000 HERITAGE 8~ CULTURAL ARTS 5,000 CULTURE 8 LEISURE SERVICES -SUBTOTAL 3,000 975 2,025 33 % 8,000 COMMUNITY DEVELOPMENT ENGINEERING 6,000 2,800 3,200 47 % 6,000 COMMUN/TYDEVELOPMENT-SUBTOTAL 6,000 2,800 3,200 47 % 6,000 SUB-TOTAL OPERATIONG EXPENDITURES 7,331,666 653,810 6,677,856 9 % 4,102,152 645,663 18 % TRANSFERS OUT 3,268,600 (3,268,600) 26,232 GRAND TOTAL EXPENDITURES 7,331,666 3,922,410 3,409,258 53 % 4,128,385 645,683 16 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) 4,966,788 (2,394,327) 7,361,115 (48%) 1,759,588 996,133 57% EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 11/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ~~ ~°F N~ 2009 2009 YTD *"**""**REVENUES/SOURCE OF FUNDING'"`*""'" PROPERTY TAXES 854,868 8,161 846.,707 1 % 826,718 17,861 2 INTEREST 11,232 7,000 4,232 62 % 24,081 6,613 27 OTHER REVENUE 2,500 12 2,488 0 % 10,959 SUB-TOTAL OPERATING REVENUES 868,600 15,173 853,427 2 % 881,758 24,474 3 GRAND TOTAL REVENUFJSOURCES 868,600 15,173 853,427 2 % 881,758 24,474 3 ***"*"**EXPEN DITURES/TRANSFERS*""""*** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 79,880 287,118 22 % 364,441 88,725 24 PUBLIC SAFETY- SUBTOTAL 366,998 79,880 287,118 22 % 364,441 88,725 24 TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE 437,213 188,719 248,494 43 % 404,374 115,765 29 TRANSPORTATION -SUBTOTAL 437,213 188,719 248,494 43 % 404,374 115,765 29 COMMUNITY DEVELOPMENT ENGINEERING 16,135 6,350 9,785 39 % 16,089 5,669 35 COMMUNITY DEVELOPMENT-SUBTOTAL 16,135 8,350 9,785 39 % 16,089 5,689 35 SUB-TOTAL OPERATIONG IXPENDITURES 820,346 274,949 545,397 34 % 784,904 210,158 27 GRAND TOTAL IXPENDITURES 820,348 274,949 545,397 34 % 784,904 210,158 27 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 48,254 (259,778) 308,030 (538%) 78,854 (185,884) (242%) IXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN AGENCY/TRUST FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 11/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL *"'*'*"*REVENUES/SOURCE OF FUNDING**"""'*"' PROPERTY TAXES INTEREST OTHER REVENUE SUB-TOTAL OPERATING REVENUES GRAND TOTAL REVENUFJSOURCES *"'*'*"EXPENDITU RESITRANSFERS'~"""* GENERAL GOVERNMENT NON-DEPARTMENTAL GENERAL GOVERNMENT -SUBTOTAL SUB-TOTAL OPERATIONG EXPENDITURES GRAND TOTAL IXPENDITURES REVENUES (SOURCE OF FUNDS) OVER/(UNDER) IXPENDITURES 289 (289) 824,808 (824,808) 239,941 (239,941) 1,065,038 (1,065,038) 1,065,038 (1,085,038) 311,289 (311,289) 311,289 (311,289) 311,289 (311,289) 311,289 (311,289) 753,749 (753,749) 8~~f~ 2009 2009 YTD 255,872 (1,277,086) (567,541) 44 556,122 234,910 42 (465,093) (332,631) 72 (465,093) (332,631) 72 509,342 306,063 60 509,342 308,063 60 509,342 306,083 60 509,342 306,063 60 (974,434) (838,694) 66 Printed on: 01/26/2010 CITY OF DUBLIN 9~ "*'~~' INTERNAL SERVICE FU NDS 1'` ~ /~] COMPARISON OF REVENUES /VERSUS EXPENDITURES ~ ~ TT `( J FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD **"***`*REVENUES/SOURCE OF FUNDING' **'*'"" INTEREST 181,824 66,255 115,569 36 % 255,009 65,756 26 CHARGES FOR SERVICES 1,777,031 511,839 1,265,192 29 % 1,955,258 667,706 34 OTHER REVENUE 29,020 104,432 (75,412) 360 % 8,778,663 91,220 1 SUB-TOTAL OPERATING REVENUES 1,987,875 682,525 1,305,350 34 % 10,988,930 824,682 8 GRAND TOTAL REVENUE/SOURCES 1,987,875 682,525 1,305,350 34 % 10,988,930 824,682 8 """'*"*EXPEN DITU RES/TRANS FERS"'*"'** GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 GENERAL GOVERNMENT -SUBTOTAL 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 SUB-TOTAL OPERATIONG IXPENDITURES 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 GRAND TOTAL IXPENDITURES 3,453,610 508,372 2,947,238 15 % 3,491,356 .587,077 16 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (1,465,735) 176,153 (1,641,888) (12%) 7,497,575 257,605 3 IXPENDITURES ,a of y~ City of Dublin Balance Sheet For the Period Ending November 30, 2009 General Spedal Revenue ASSETS Cash and investments Restricted cash and investments Receivable Due from other funds Advances to other funds Prepaids Long-term receivables Advances to ISF PERS Side Fund Advances to other funds Capital assets Amount to be provided Total assets LIABILTTIES AND FUND BALANCES Liabilities: Account and Other Payable Deposits payable Accrued wages and other payroll liabilities Contract retention payable Liabilities insurance claims payable Deferred Revenue Due to other funds Advances from other funds Other Liability Debt Instruments payable Total liabrlities Fund Balances: Total fund balances Total liabilities and fund balances Assessment District Funds Impact Fees Funds Capital Improvement Project Fund $ 56,818,378 $ 15,632,338 $ 423,429 $ 9,446,466 $ 483,354 1,794,718 4,034,698 - 1,250,000 - 4,656,687 - - - - 46,362 - - - - $ 63,316,145 $ 19,667,036 $ 423,429 $ 10,696,466 $ 483,354 $ 511,351 $ 28,301 $ - $ 600,847 $ 483,354 825,508 11,808 - 116,879 - 212,429 - - - - 124,083 3,822,200 - 1,250,000 - - - - 1,841,336 - 1,673,371 3,862,309 - 3,809,062 483,354 61,642,774 15,804,727 423,429 6,887,404 - $ 63,316,145 $ 19,667,036 $ 423,429 $ 10,696,466 $ 483,354 1 l/oF ~j~ City of Dublin . Balance Sheet For the Period Ending November 30, 2009 Internal Trust/ Capital Assets General Service Agency Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments Restricted cash and investments Receivable Due from other funds Advances to other funds Prepaids Long-term receivables Advances to ISF PERS Side Fund Advances to other funds Capital assets Amount to be provided Total assets LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable Deposits payable Accrued wages and other payroll liabilities Contract retention payable Liabilities insurance claims payable Deferred Revenue Due to other funds Advances from other funds Other Liability Debt Instruments payable Total liabilities Fund Balances: Total fund balances Total liabilities and fund balances $ 7,678,486 $ 15,686 $ - $ - $ 90,498,137 - 5,788,803 - - 5,788,803 104,412 240,665 - - 7,424,493 - - - - 4,656,687 664 - - - 47,026 58,180,946 - 365,293,437 - 423,474,383 - 630,500 - 102,408,525 103,039,025 $ 65,964,508 $ 6,675,654 $ 365,293,437 $ 102,408,525 $ 634,928,554 $ 240,685 $ - $ 2,815,351 5,927,654 - 748,000 3,056,036 6,675,654 $ - $ 1,864,538 - 954,195 - 212,429 - 5,196,283 - 1,841,336 - - 8,743,005 - 102,408,525 103,156,525 - 102,408,525 121,968,311 62,908,472 - 365,293,437 - 512,960,243 $ 65,964,508 $ 6,675,654 $ 365,293,437 $ 102,408,525 $ 634,928,554 2 is ~' ~/~ CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF JULY 2009 Prepared by The Finance Department January 22, 2010 • General Fund -Comparison of Revenue & Expenditures 7/1/2009 - 7/31/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 7/31/2009 • Assessment District Funds -Comparison Revenue & Expenditures 7/1/2009 - 7/31/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 - 7/31/2009 • Internal Service Funds -Comparison Revenue & Expenditures 7/1/2009 - 7/31/2009 • Balance Sheet For The Period Ending July 31, 2009 ATTACHMENT 4 Printed ori: 01/26/2010 CITY OF DUBLIN GENERAL FUND ~~ ~` !"~ COMPARISON OF REVE NUES /VERSUS EXPENDIT URES Q/ FOR THE PERIOD 7/1 /2009 THROU GH 7/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD "*"'**REVENUES/SOURCE OF FUNDING'*"" ** PROPERTY TAXES 21,467,750 13 21,467,738 0 % 23,164,422 SALES TAX 10,652,100 670,654 9,981,446 6 % 12,001,339 (107,143) (1%) PROPERTY TRANSFER TAX 282,000 24,973 257,027 9 % 254,022 HOTEL TAX 575,000 575,000 577,057 FRANCHISE TAXES -WASTE MGT 1,090,000 1,090,000 1,057,069 FRANCHISE TAXES -UTILITIES 1,125,000 1,125,000 1,123,777 LICENSES & PERMITS 1,625,211 96,752 1,528,459 6 % 1,623,029 228,653 14 FINES 8~ PENALTIES 140,000 8,272 131,728 6 % 143,219 7,393 5 INTEREST 1,236,956 39,577 1,197,379 3 % 2,308,624 40,844 2 RENTALS 8 LEASES 321,751 4,743 317,008 1 % 239,081 17,971 8 INTERGOVERNMENTAL -FEDERAL 30,558 INTERGOVERNMENTAL -STATE 957,870 957,870 385,449 CHARGES FOR SERVICES 4,742,524 145,509 4,597,015 3 % 6,124,947 258,738 4 OTHER REVENUE 757,481 22,818 734,663 3 % 3,183,863 12,296 0 SUB-TOTAL OPERATING REVENUES 44,973,643 1,013,310 43,960,333 2 % 52,216,454 458,752 1 % TRANSFERS IN 19,632 GRAND TOTAL REVENUE/SOURCES 44,973,643 1,013,310 43,960,333 2 % 52,236,086 458,752 1 ***"'***EXPENDITURESITRANSFERS*'"*"`** GENERAL GOVERNMENT CITY COUNCIL ~ 347,643 21,640 326,003 6 % 236,760 15,279 6 CITY MANAGER/CITY CLERK 1,113,464 56,594 1,056,870 5 % 1,153,279 61,700 5 ELECTIONS 3,620 3,620 29,440 CENTRAL SERVICES/HUMAN RESOURCES 442,645 17,910 424,735 4 % 507,657 23,988 5 INSURANCE 586,427 586,427 555,949 CITY ATTORNEY 556,567 556,567 932,239 ADMINISTRATIVE SERVICES 1,892,302 102,815 1,789,487 5 % 1,763,596 108,536 6 BUILDING MANAGEMENT 750,103 27,813 722,290 4 % 733,902 26,345 4 NON-DEPARTMENTAL 186,641 88 186,553 0 % 11,074 80 1 GENERAL GOVERNMENT -SUBTOTAL 5,879,412 226,861 5,652,551 4 % 5,923,895 235,928 4 PUBLIC SAFETY POLICE 13,763,076 97,734 13,665,342 1 % 12,754,923 77,927 1 FIRE 10,362,464 9,543 10,352,921 0 % 9,631,598 24,062 0 DISASTER PREPAREDNESS 126,389 2,570 123,819 2 % 106,066 2,618 2 CROSSING GUARDS 100,830 2,689 98,141 3 % 94,070 ANIMAL CONTROL 375,620 375,620 334,592 TRAFFIC SIGNALS/STREET LIGHTING 14,407 14,407 12,739 PUBLIC SAFETY- SUBTOTAL 24,742,786 112,536 24,630,250 0 % 22,933,987 104,607 0 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 38,243 868,577 4 % 1,102,500 43,399 4 STREET MAINTENANCE/SWEEPING 145,347 145,347 188,552 STREET LANDSCAPE/TREE MAINTENANCE 825,616 825,616 1,022,297 TRANSPORTATION -SUBTOTAL 1,877,783 38,243 1,839,540 2 % 2,313,349 43,399 2 HEALTH 8~ WELFARE CHILD CARE 18,500 18,500 18,500 SOCIAL SERVICES 39,425 39,425 46,925 HEALTH 8 WELFARE -SUBTOTAL 57,925 57,925 65,425 Printed rn7: 01/26!2010 CITY OF DUBLIN GENERAL FUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 7/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ~~of~~ 2009 2009 YTD ***"*""*EXPENDITU RES/TRANS FERS'"""*"** CULTURE & LEISURE SERVICES COMMUNITY TV 81,645 161 81,484 0 % 78,872 35,630 45 LIBRARY SERVICES 820,311 820,311 873,318 PARK MAINTENANCE 1,936,552 270 1,936,282 0 % 2,001,562 270 0 HERITAGE & CULTURAL ARTS 846,002 35,524 810,478 4 % 962,182 38,975 4 °/a RECREATION & COMMUNITY SERVICES 3,694,099 192,867 3,501,232 5 % 3,439,364 167,851 5 PARKS/FACILITIES DEVELOPMENT 255,725 13,496 242,229 5 % 256,909 17,065 7 CULTURE 8 LEISURE SERVICES -SUBTOTAL 7,634,334 242,318 7,392,016 3 % 7,612,207 259,791 3 COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES 3,199,892 109,409 3,090,483 3 % 4,057,413 124,668 3 ENGINEERING 1,325,451 56,492 1,268,959 4 % 1,947,067 76,931 4 ECONOMIC DEVELOPMENT 350,500 11,575 338,925 3 % 212,270 19,040 9 COMMUNITY DEVELOPMENT-SUBTOTAL 4,875,843 177,477 4,698,366 4 % 6,216,749 220,639 4% SUB-TOTAL OPERATIONG EXPENDITURES 45,068,083 797,435 44,270,648 2 % 45,065,612 864,364 2 % TRANSFERS OUT 80,172 (80,172) GRAND TOTAL EXPENDITURES 45,068,083 877,606 44,190,477 2 % 45,065,612 864,364 2 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (94,440) 135,704 (230,144) (144%) 7,170,474 (405, 612) (6%) EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN SPECIAL REVENUE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 7/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL lSof t~~ 2009 2009 YTD ********REVENUES/SOURCE OF FUNDING******** PROPERTY TAXES 138,150 138,150 141,880 SALES TAX 459,458 459,458 423,203 FINES & PENALTIES 181,000 181,000 175,517 INTEREST 317,547 10,703 306,844 3 % 643,083 11,199 2 LOAN REPAYMENTS 750,000 INTERGOVERNMENTAL -FEDERAL 2,866,446 2,866,446 232,996 INTERGOVERNMENTAL -STATE 1,471,927 1,471,927 1,346,963 INTERGOVERNMENTAL -COUNTY 2,545,690 2,545,690 430,987 CHARGES FOR SERVICES 1,728,625 4,529 1,724,096 0 % 1,643,211 99 0 OTHER REVENUE 2,583,512 43 2,583,469 0 % 93,531 28 0 SUB-TOTAL OPERATING REVENUES 12,292,355 15,275 12,277,080 0 % 5,881,371 11,327 0 TRANSFERS IN 6,600 GRAND TOTAL REVENUE/SOURCES 12,292,355 15,275 12,277,080 0 % 5,887,971 11,327 0 "******EXP E N D ITU RES/TRANS F E RS****"*** GENERAL GOVERNMENT CITY ATTORNEY 51,250 51,250 59,139 BUILDING MANAGEMENT 17,515 GENERAL GOVERNMENT-SUBTOTAL 51,250 51,250 76,654 PUBLIC SAFETY POLICE 144,120 144,120 110,189 FIRE 384,337 384,337 372,963 TRAFFIC SIGNALS/STREET LIGHTING 334,454 2,083 332,371 1 % 255,909 2,083 1 PUBLIC SAFETY- SUBTOTAL 862,911 2,083 860,828 0 % 739,061 2,083 0 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 13,568 13,568 STREET MAINTENANCE/SWEEPING 382,956 382,956 347,011 TRANSPORTATION -SUBTOTAL 396,524 396,524 347,011 HEALTH 8 WELFARE WASTE MANAGEMENT 1,841,966 2,051 1,839,915 0 % 1,763,500 2,078 0 ENVIRONMENTAL SERVICES 261,945 6,563 255,383 3 SOCIAL SERVICES 59,708 59,708 59,708 HOUSING PROGRAMS 3,807,296 42,246 3,765,050 1 % 1,102,219 21,154 2 HEALTH 8 WELFARE- SUBTOTAL 5,970,915 50,859 5,920,056 1 % 2,925,427 23,232 1 CULTURE & LEISURE SERVICES PARK MAINTENANCE 3,000 3,000 3,000 HERITAGE & CULTURAL ARTS 5,000 CULTURE & LEISURE SERVICES -SUBTOTAL 3,000 3,000 8,000 COMMUNITY DEVELOPMENT ENGINEERING 6,000 6,000 6,000 COMMUNITY DEVELOPMENT -SUBTOTAL 6,000 6,000 6,000 SUB-TOTAL OPERATIONG IXPENDITURES 7,290,600 52,943 7,237,657 1 % 4,102,152 25,315 1 % TRANSFERS OUT 246,555 (246,555) 26,232 GRAND TOTAL EXPENDITURES 7,290,600 299,498 6,991,102 4 % 4,128,385 25,315 1 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) 5,001,755 (284,223) 5,285,978 (6%) 1,759,586 (13,988) (1%) IXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 7/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL l6 Q f y~ 2009 2009 YTD ******"*REVENUES/SOURCE OF FUNDING****"**" PROPERTY TAXES 854,868 854,868 826,718 INTEREST 11,232 468 10,764 4 % 24,081 407 2 OTHER REVENUE 2,500 2,500 10,959 SUB-TOTAL OPERATING REVENUES 868,600 468 868,132 0 % 861,758 407 p GRAND TOTAL REVENUE/SOURCES 868, 600 468 868,132 0 % 861,758 407 0 ********EXPEN DITU RES/TRANS FERS******** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 366,998 364,441 PUBLIC SAFETY- SUBTOTAL 366,998 366,998 364,441 TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE 437,213 4,077 433,136 1 % 404,374 TRANSPORTATION -SUBTOTAL 437,213 4,077 433,136 1 % 404,374 COMMUNITY DEVELOPMENT ENGINEERING 16,135 16,135 16,089 COMMUNITY DEVELOPMENT -SUBTOTAL 16,135 16,135 16,089 SUB-TOTAL OPERATIONG IXPEND/TURES 820,346 4,077 816,269 0 % 784,904 GRAND TOTAL IXPEND/TURES 820,346 4,077 816,269 0 % 784,904 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 48,254 (3,609) 51,863 (7%) 76,854 407 1 IXPEND/TURES Printed on: 01/26/2010 CITY OF DUBLIN AGENCY/TRUST FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 7/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ""'******REVENUES/SOURCE OF FUNDING'******' PROPERTY TAXES INTEREST OTHER REVENUE SUB-TOTAL OPERATING REVENUES GRAND TOTAL REVENUE/SOURCES ****"`**"'EXPEN DITU RES/TRANS FERS******** GENERAL GOVERNMENT NON-DEPARTMENTAL GENERAL GOVERNMENT -SUBTOTAL SUB-TOTAL OPERAT/ONG EXPENDITURES GRAND TOTAL EXPENDITURES REVENUES (SOURCE OF FUNDS) OVER/(UNDER) EXPENDITURES 132 (132) 44,359 (44,359) 44,490 (44,490) 44,490 (44,490) 27,313 (27,313) 27,313 (27,313) 27,313 (27,313) 27,313 (27,313) 17,178 (17,178) 255,872 (1,277,086) 556,122 (465,093) (465,093) ~ 7 2009 2009 YTD 120 0 41,302 7 41,422 (g%) 41,422 (9%) 509,342 20,318 4 509,342 20,318 4 509,342 20,318 4 % 509,342 20,318 4 (974,434) 21,104 (2%) Printed on: 01/26/2010 CITY OF DUBLIN INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 7/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ********REVENUES/SOURCE OF FUNDING*****"** '1 I ~'~~ ~ 7 2009 2009 YTD INTEREST 181,824 4,537 177,287 2 % 255,009 4,457 2 °/a CHARGES FOR SERVICES 1,777,031 171,856 1,605,175 10 % 1,955,258 158,070 8 OTHER REVENUE 29,020 27,313 1,707 94 % 8,778,663 20,318 0 SUB-TOTAL OPERATING REVENUES 1,987,875 203,706 1,784,169 10 % 10,988,930 182,845 2 GRAND TOTAL REVENUE/SOURCES 1,987,875 203,706 1,784,169 10 % 10,988,930 182,845 2 *******"EXPEN DITU RES/TRANSFERS"**""**" GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 89,740 3,363,870 3 % 3,491,356 61,805 2 GENERAL GOVERNMENT-SUBTOTAL 3,453,610 89,740 3,363,870 3 % 3,491,356 61,805 2 SUB-TOTAL OPERAT/ONG EXPENDITURES 3,453,610 89,740 3,363,870 3 % 3,491,356 61,805 2 % GRAND TOTAL EXPENDITURES 3,453,610 89,740 3,363,870 3 % 3,491,356 61,805 2 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (1,465,735) 113,966 (1,579,701) (8%) 7,497,575 121,041 2 EXPENDITURES ~9 ~~ ~~ City of Dublin Balance Sheet For the Period Ending July 31, 2009 Assessment Capital General Special Revenue District Improvement Impact Fund Funds Funds Project Fund Fees Funds ASSETS Cash and investments $ 66,247,097 $ 17,803,932 $ 784,826 $ 868,429 $ 13,935,345 Restricted cash and investments - - - - 146,200 Receivable 2,498,528 4,900,076 8,309 - 1,250,000 Due from other funds - _ _ _ _ Advances to other funds 4,762,847 - - _ _ Prepaids 52,951 - - _ _ Long-term receivables - - _ _ _ Advances to ISF PERS Side Fund - - _ _ _ Advances to other funds - _ _ _ _ Capital assets _ _ _ _ _ Amount to be provided - - _ _ _ Total assets $ 73,561,423 $ 22,704,008 $ 793,135 $ 868,429 $ 15,331,545 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ 9,893,529 $ 236,934 $ 113,538 $ 868,429 $ 664,775 Deposits payable 1,070,093 11,808 - - 104,559 Accrued wages and other payroll liabilities 212,958 - - _ _ Contract retention payable - - _ _ _ Liabilities insurance claims payable - - _ _ _ Deferred Revenue 117,253 4,540,436 - - 1,250,000 Due to other funds - - - - 1,841,336 Advances from other funds - _ _ _ _ Other Liability - _ _ _ _ Debt Instruments payable _ _ _ _ _ Total liabilities 11,293,833 4,789,178 113,538 868,429 3,860,670 Fund Balances: Total fund balances 62,267,590 17,914,830 679,597 - 11,470,875 Total liabilities and fund balances $ 73,561,423 $ 22,704,008 $ 793,135 $ 868,429 $ 15,331,545 1 ~®~'~~ City of Dublin Balance Sheet For the Period Ending July 31, 2009 Trust/ Internal Capital Assets General Agency Service Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments Restricted cash and investments Receivable Due from other funds Advances to other funds Prepaids Long-term receivables Advances to ISF PERS Side Fund Advances to other funds Capital assets Amount to be provided Total assets LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable Deposits payable Accrued wages and other payroll liabilities Contract retention payable Liabilities insurance claims payable Deferred Revenue Due to other funds Advances from other funds Other Liability Debt Instruments payable Total liabilities Fund Balances: Total fund balances Total liabilities and fund balances $ 221,024 $ 7,603,237 $ - $ - $ 107,463,890 4,965,096 - - - 5,111,296 45,363 27,313 - - 8,729,589 - - - - 4,762,847 - 664 - - 53,615 - 58,180,946 365,293,437 - 423,474,383 630,500 - - 102,604,766 103,235,266 $ 5,861,983 $ 65,812,160 $ 365,293,437 $ 102,604,766 $ 652,830,886 $ - $ 14,237 $ 5,113,983 2,966,593 748,000 - 5,861,983 2,980,830 $ - $ 11,791,442 - 1,186,460 - 212,958 - - 5,907,689 - - 1,841,336 - - 8,080,576 - 102,408,525 103,156,525 - 102,408,525 132,176,986 - 62,831,330 365,293,437 196,241 520,653,900 $ 5,861,983 $ 65,812,160 $ 365,293,437 $ 102,604,766 $ 652,830,886 2 ~~ o~ ~~ CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF AUGUST 2009 Prepared by The Finance Department January 22, 2010 • General Fund -Comparison of Revenue & Expenditures 7/1/2009 - 8/31/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 8/31/2009 • Assessment District Funds -Comparison Revenue & Expenditures 7/1/2009 - 8/31/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 - 8/31/2009 • Internal Service Funds -Comparison Revenue & Expenditures 7/1/2009 - 8/31/2009 • Balance Sheet For The Period Ending August 31, 2009 ATTACHMENT 5 Printer: on: 01/26/2010 CITY OF DUBLIN GENERAL FUND l ~^ C OMPARISON OF REVE NUES /VERS US EXPENDIT URES O~o[ aT FOR THE PERIOD 7!1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ********REVENUES/SOURCE OF FUNDING***** **' PROPERTY TAXES 21,467,750 13 21,467,738 0 % 23,164,422 SALES TAX 10,652,100 1,366,654 9,285,446 13 % 12,001,339 860,457 7 PROPERTY TRANSFER TAX 282,000 53,710 228,290 19 % 254,022 43,204 17 HOTEL TAX 575,000 30,629 544,371 5 % 577,057 13,394 2 FRANCHISE TAXES -WASTE MGT 1,090,000 49,535 1,040,465 5 % 1,057,069 65,833 6 FRANCHISE TAXES -UTILITIES 1,125,000 25,221 1,099,779 2 % 1,123,777 LICENSES & PERMITS 1,625,211 236,800 1,388,411 15 % 1,623,029 309,365 19 FINES & PENALTIES 140,000 21,707 118,293 16 % 143,219 14,973 10 INTEREST 1,236,956 185,143 1,051,813 15 % 2,308,624 178,175 8 RENTALS & LEASES 321,751 43,968 277,783 14 % 239,081 40,398 17 INTERGOVERNMENTAL -FEDERAL 30,558 INTERGOVERNMENTAL -STATE 957,870 15,049 942,821 2 % 385,449 16,737 4 CHARGES FOR SERVICES 4,742,524 436,171 4,306,353 9 % 6,124,947 700,388 11 OTHER REVENUE 759,481 43,609 715,872 6 % 3,183,863 30,692 1 SUB-TOTAL OPERATING REVENUES 44,975,643 2,508,209 42,467,434 6 % 52,216,454 2,273,617 4 % TRANSFERS IN 19,632 GRAND TOTAL REVENUE/SOURCES 44,975,643 2,508,209 42,467,434 6 % 52,236,086 2,273,617 4 ***'*'*"EXPEN DITU RES/TRANS FERS"**""'*** GENERAL GOVERNMENT CITY COUNCIL 347,643 48,578 299,065 14 % 236,760 39,917 17 CITY MANAGER/CITY CLERK 1,113,464 174,450 939,014 16 % 1,153,279 143,253 12 ELECTIONS 3,620 3,620 29,440 70 0 CENTRAL SERVICES/HUMAN RESOURCES 442,645 55,005 387,640 12 % 507,657 60,374 12 INSURANCE 586,427 197,605 388,822 34 % 555,949 201,921 36 CITY ATTORNEY 556,567 556,567 932,239 ADMINISTRATIVE SERVICES 1,892,302 293,104 1,599,198 15 % 1,763,596 264,009 15 BUILDING MANAGEMENT 750,103 84,960 665,143 11 % 733,902 44,344 6 NON-DEPARTMENTAL 186,641 568 186,073 0 % 11,074 808 7 GENERAL GOVERNMENT-SUBTOTAL 5,879,412 854,270 5,025,142 15 % 5,923,895 754,695 13 PUBLIC SAFETY POLICE 13,765,076 244,772 13,520,304 2 % 12,754,923 185,201 1 FIRE 10,362,464 31,958 10,330,506 0 % 9,631,598 61,807 1 DISASTER PREPAREDNESS 126,389 7,306 119,083 6 % 106,066 6,020 6 CROSSING GUARDS 100,830 3,785 97,045 4 % 94,070 560 1 ANIMAL CONTROL 375,620 375,620 334,592 TRAFFIC SIGNALS/STREET LIGHTING 14,407 1,240 13,167 9 % 12,739 536 4 PUBLIC SAFETY- SUBTOTAL 24,744,786 289,060 24,455,726 1 % 22,933,987 254,124 1 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 124,849 781,971 14 % 1,102,500 115,525 10 STREET MAINTENANCE/SWEEPING 145,347 9,459 135,888 7 % 188,552 STREET LANDSCAPE/TREE MAINTENANCE 825,616 76,913 748,703 9 % 1,022,297 12,802 1 TRANSPORTATION -SUBTOTAL 1,877,783 211,222 1,666,561 11 % 2,313,349 128,327 6 HEALTH & WELFARE CHILD CARE 18,500 18,500 18,500 SOCIAL SERVICES 39,425 39,425 46,925 HEALTH 8 WELFARE- SUBTOTAL 57,925 57,925 65,425 Printed on: 01/26/2010 CITY OF DUBLIN GENERAL FUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL a3 ofy~ 2009 2009 YTD ***"""**EXPEN D ITU RESlTRANS FERS'"""`~**' CULTURE & LEISURE SERVICES COMMUNITY TV 81,645 38,054 43,591 47 % 78,872 35,705 45 LIBRARY SERVICES 820,311 12,807 807,504 2 % 873,318 2,896 0 PARK MAINTENANCE 1,936,552 212,191 1,724,361 11 % 2,001,562 48,594 2 HERITAGE 8~ CULTURAL ARTS 846,002 113,612 732,390 13 % 962,182 107,238 11 RECREATION & COMMUNITY SERVICES 3,694,099 615,090 3,079,009 17 % 3,439,364 498,142 14 PARKS/FACILITIES DEVELOPMENT 255,725 38,872 216,853 15 % 256,909 48,815 19 CULTURE & LEISURE SERVICES -SUBTOTAL 7,634,334 1,030,626 6,603,708 13 % 7,612,207 741,390 10 COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES 3,199,892 432,688 2,767,204 14 % 4,057,413 506,121 12 ENGINEERING 1,325,451 172,980 1,152,471 13 % 1,947,067 206,532 11 ECONOMIC DEVELOPMENT 350,500 58,657 291,843 17 % 212,270 34,376 16 COMMUN/TYDEVELOPMENT-SUBTOTAL 4,875,843 664,325 4,211,518 14 % 6,216,749 747,029 12 SUB-TOTAL OPERATIONG EXPENDITURES 45,070,083 3,049,504 42,020,579 7 % 45,065,612 2,625,565 g TRANSFERS OUT 367,025 (367,025) GRAND TOTAL EXPENDITURES 45,070,083 3,416,528 41,653,555 8 % 45,065,612 2,625,565 6 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (94,440) (908,320) 813,880 962 % 7,170,474 (351,949) (5%) EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN SPECIAL REVENUE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ~P~t-1 ~~ ~F `f7 2009 2009 YTD **""*"REVENUES/SOURCE OF FUNDING"*"'""' PROPERTY TAXES 138,150 138,150 141,880 SALES TAX 459,458 459,458 423,203 FINES ~ PENALTIES 181,000 12,466 168,534 7 % 175,517 17,980 10 INTEREST 317,547 51,741 265,806 16 % 643,083 51,951 8 LOAN REPAYMENTS 750,000 INTERGOVERNMENTAL -FEDERAL 2,866,446 2,866,446 232,996 INTERGOVERNMENTAL-STATE 1,471,927 1,471,927 1,346,963 148,635 11 INTERGOVERNMENTAL -COUNTY 2,545,690 2,545,690 430,987 CHARGES FOR SERVICES 1,728,625 9,058 1,719,567 1 % 1,643,211 4,599 0 OTHER REVENUE 2,583,512 62 2,583,450 0 % 93,531 28 0 SUB-TOTAL OPERATING REVENUES 12,292,355 73,327 12,219,028 1 % 5,881,371 223,193 4 TRANSFERS IN 6,600 GRAND TOTAL REVENUE/SOURCES 12,292,355 73,327 12,219,028 1 % 5,887,971 223,193 4 '***"*"*EXPEN D ITU RES/TRANS FERS"***"*** GENERAL GOVERNMENT CITY ATTORNEY 51,250 51,250 59,139 BUILDING MANAGEMENT 17,515 GENERAL GOVERNMENT -SUBTOTAL 51,250 51,250 76,654 PUBLIC SAFETY POLICE 144,120 288 143,832 0 % 110,189 FIRE 384,337 643 383,694 0 % 372,963 321 0 TRAFFIC SIGNALS/STREET LIGHTING 334,454 5,651 328,803 2 % 255,909 4,232 2 PUBLIC SAFETY- SUBTOTAL 862,911 6,582 856,329 1 % 739,061 4,553 1 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 13,568 13,568 STREET MAINTENANCElSWEEPING 382,956 12,998 369,958 3 % 347,011 TRANSPORTATION -SUBTOTAL 398,524 12,998 383,526 3 % 347,011 HEALTH 8~ WELFARE WASTE MANAGEMENT 1,841,966 10,258 1,831,708 1 % 1,763,500 5,276 0 ENVIRONMENTAL SERVICES 261,945 32,427 229,518 12 SOCIAL SERVICES 59,708 59,708 59,708 5,427 9 HOUSING PROGRAMS 3,807,296 148,323 3,658,973 4 % 1,102,219 79,766 7 HEALTH 8 WELFARE -SUBTOTAL 5,970,915 191,008 5,779,907 3 % 2,925,427 90,469 3 CULTURE & LEISURE SERVICES PARK MAINTENANCE 3,000 475 2,525 16 % 3,000 HERITAGE & CULTURAL ARTS 5,000 CULTURE 8 LEISURE SERVICES -SUBTOTAL 3,000 475 2,525 16 % 8,000 COMMUNITY DEVELOPMENT ENGINEERING 6,000 6,000 6,000 COMMUNITY DEVELOPMENT -SUBTOTAL 6,000 6,000 6,000 SUB-TOTAL OPERAT/ONG EXPENDITURES 7,290,600 211,062 7,079,538 3 % 4,102,152 95,022 y % TRANSFERS OUT 1,107,468 (1,107,468) 26,232 GRAND TOTAL EXPENDITURES 7,290, 600 1,318,530 5,972,070 18 % 4,128,385 95,022 2 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 5,001,755 (1,245,203) 6,246,958 (25%) 1,759,586 128,171 7 EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL as ~' ~F ~ 2009 2009 YTD *******"REVENUES/SOURCE OF FUNDING*"'****"* PROPERTY TAXES 854,868 854,868 826,718 INTEREST 11,232 2,079 9,153 19 % 24,081 1,774 7 OTHER REVENUE 2,500 2,500 10,959 SUB-TOTAL OPERATING REVENUES 868,600 2,079 866,521 0 % 861,758 1,774 0 % GRAND TOTAL REVENUE/SOURCES 868,600 2,079 866,521 0 % 861,758 1,774 0 """'*****EXPEN DITU RES/TRANS FERS"**"**** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 1,200 365,798 0 % 364,441 21,496 6 PUBLIC SAFETY- SUBTOTAL 366,998 1,200 365,798 0 % 364,441 21,496 6 TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE 437,213 52,078 385,135 12 % 404,374 11,405 3 TRANSPORTATION-SUBTOTAL 437,213 52,078 385,135 12 % 404,374 11,405 3 COMMUNITY DEVELOPMENT ENGINEERING 16,135 3,745 12,390 23 % 16,089 1,761 11 COMMUNITY DEVELOPMENT-SUBTOTAL 16,135 3,745 12,390 23 % 16,089 1,761 11 SUB-TOTAL OPERATIONG EXPENDITURES 820,346 57,024 763,322 7 % 784,904 34,662 4 GRAND TOTAL EXPENDITURES 820,346 57,024 763,322 7 % 784,904 34,662 4 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 48,254 (54,945) 103,199 (114%) 76,854 (32,887) (43%) IXPEND/TURES Printed on: 01/26/2010 CITY OF DUBLIN AGENCY/TRUST FUNDS ~ /_ 1~ ~` ~~ COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD **"*****REVENUES/SOURCE OF FUNDING" ****'* PROPERTY TAXES 255,872 INTEREST 349 (349) (1,277,086) 748 0 OTHER REVENUE 109,339 (109,339) 556,122 92,089 17 SUB-TOTAL OPERATING REVENUES 109,688 (109,688) (465,093) 92,837 (20%) GRAND TOTAL REVENUE/SOURCES 109,688 (109,688) (465,093) 92,837 (20%) *******'EXPEN DITU RES/TRANS FERS****"**' GENERAL GOVERNMENT NON-DEPARTMENTAL 259,062 (259,062) 509,342 243,793 48 GENERAL GOVERNMENT-SUBTOTAL 259,062 (259,062) 509,342 243,793 48 SUB-TOTAL OPERATIONG EXPENDITURES 259,062 (259,062) 509,342 243,793 48 GRAND TOTAL EXPENDITURES 259,062 (259,062) 509,342 243,793 48 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (149,373) 149,373 (974,434) (150,956) 15 EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 8/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL 2009 2009 YTD ""'""'*REVENUES/SOURCE OF FUNDING**"*""* INTEREST 181,824 22,450 159,374 12 % 255,009 20,977 8 CHARGES FOR SERVICES 1,777,031 376,909 1,400,122 21 % 1,955,258 319,954 16 OTHER REVENUE 29,020 54,176 (25,156) 187 % 8,778,663 48,258 1 SUB-TOTAL OPERATING REVENUES 1,987,875 453,535 1,534,340 23 % 10,988,930 389,188 4 GRAND TOTAL REVENUE/SOURCES 1,987,875 453,535 1,534,340 23 % 10,988,930 389,188 4 *"""'**EXPEN DITURES/TRANSFERS*""**" GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 264,794 3,188,816 8 % 3,491,356 204,099 6 GENERAL GOVERNMENT-SUBTOTAL 3,453,610 264,794 3,188,816 8 % 3,491,356 204,099 6 SUB-TOTAL OPERATIONG EXPENDITURES 3,453,610 264,794 3,188,816 8 % 3,491,356 204,099 6 GRAND TOTAL EXPENDITURES 3,453,610 264,794 3,188,816 8 % 3,491,356 204,099 6 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (1,465,735) 188,741 (1,654,476) (13%) 7,497,575 185,089 2 EXPENDITURES a~o~ y~ City of Dublin Balance Sheet For the Period Ending August 31, 2009 Assessment Capital General Special Revenue District Improvement Impact Fund Funds Funds Project Fund Fees Funds ASSETS Cash and investments $ 59,344,960 $ 16,665,425 $ 629,401 $ 152,933 $ 13,706,598 Restricted cash and investments - - - - 146,200 Receivable 2,049,972 4,866,303 - - 1,250,000 Due from other funds - - - - _ Advances to other funds 4,727,687 - - - _ Prepaids 49,721 - - - - Long-term receivables - - - - _ Advances to LSF PERS Side Fund - - - _ _ Advances to other funds - - - _ _ Capital assets - _ _ _ _ Amount to be provided - _ _ _ _ Total assets $ 66,172,340 $ 21,531,728 $ 629,401 $ 152,933 $ 15,102,798 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ 3,482,093 $ (7,365) $ 1,140 $ 152,933 $ 600,847 Deposits payable 1,133,028 11,808 - - 107,639 Accrued wages and other payroll liabilities 213,669 - - - _ Contract retention payable - - - _ _ Liabilities insurance claims payable - - - _ _ Deferred Revenue 129,959 4,573,436 - - 1,250,000 Due to other funds - - - - 1,841,336 Advances from other funds - - - _ _ Other Liability - _ _ _ _ Debt Instruments payable - - _ _ _ Total liabilities 4,958,749 4,577,879 1,140 152,933 3,799,822 Fund Balances: Total fund balances 61,213,591 16,953,849 628,261 - 11,302,976 Total liabilities and fund balances $ 66,172,340 $ 21,531,728 $ 629,401 $ 152,933 $ 15,102,798 1 ~/oF 47 City of Dublin Balance Sheet For the Period Ending August 31, 2009 Trust/ Internal Capital Assets General Agency Service Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments Restricted cash and investments Receivable Due from other funds Advances to other funds Prepaids Long-term receivables Advances to LSF PERS Side Fund Advances to other funds Capital assets Amount to be provided Total assets LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable Deposits payable Accrued wages and other payroll liabilities Contract retention payable Liabilities insurance claims payable Deferred Revenue Due to other funds Advances from other funds Other Liability Debt Instruments payable Total liabilities Fund Balances: Total fund balances Total liabilities and fund balances $ 16,618 $ 7,667,577 $ - $ - $ 98,183,512 4,965,096 - - - 5,111,296 110,063 54,156 - - 8,330,494 - - - - 4,727,687 - 664 - - 50,385 - 58,180,946 365,293,437 - 423,474,383 630,500 - - 102,604,766 103,235,266 $ 5,722,277 $ 65,903,343 $ 365,293,437 $ 102,604,766 $ 643,113,023 $ - $ 827 $ 4,974,277 2,996,413 748,000 - 5,722,277 2,997,240 - $ - $ 4,230,475 - - 1,252,475 - - 213,669 - - 5,953,395 - - 1,841,336 - - 7,970,690 - 102,408,525 103,156,525 102,408,525 124,618,565 - 62,906,103 365,293,437 196,241 518,494,458 $ 5,722,277 $ 65,903,343 $ 365,293,437 $ 102,604,766 $ 643,113,023 2 3~ of ~f~ CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF SEPTEMBER 2009 Prepared by The Finance Department January 22, 2010 • General Fund -Comparison of Revenue 8~ Expenditures 7/1/2009 - 9/30/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 9/30/2009 • Assessment District Funds -Comparison Revenue & Expenditures 7/1/2009 - 9/30/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 - 9/30/2009 • Internal Service Funds -Comparison Revenue & Expenditures 7/1/2009 - 9/30/2009 • Balance Sheet For The Period Ending September 30, 2009 ATTACHMENT 6 printed on: 01/26/2010 CITY OF DUBLIN GENERAL FUND COMPA ~ / ~ ~~ RISON OF REVE NUES /VERS US EXPENDIT URES FOR THE PERIOD 7/1/2009 THROUGH 9/30/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ***"'**REVENUES/SOURCE OF FUNDING"**"* *** PROPERTY TAXES 21,467,750 925,810 20,541,940 4 % 23,164,422 887,603 4 SALES TAX 10,652,100 2,278,523 8,373,577 21 % 12,001,339 742,399 6 PROPERTY TRANSFER TAX 282,000 73,325 208,675 26 % 254,022 76,664 30 HOTEL TAX 575,000 64,458 510,542 11 % 577,057 108,168 19 FRANCHISE TAXES -WASTE MGT 1,090,000 129,032 960,968 12 % 1,057,069 137,346 13 FRANCHISE TAXES -UTILITIES 1,125,000 25,221 1,099,779 2 % 1,123,777 LICENSES & PERMITS 1,625,211 462,480 1,162,731 28 % 1,623,029 543,498 33 FINES i;< PENALTIES 140,000 27,962 112,038 20 % 143,219 24,121 17 INTEREST 1,236,956 397,383 839,573 32 % 2,308,624 301,819 13 RENTALS & LEASES 321,751 73,211 248,540 23 % 239,081 62,944 26 INTERGOVERNMENTAL -FEDERAL 30,558 1,000 3 INTERGOVERNMENTAL -STATE 957,870 37,320 920,550 4 % 385,449 55,121 14 CHARGES FOR SERVICES 4,742,524 765,267 3,977,257 16 % 6,124,947 1,336,937 22 OTHER REVENUE 759,481 68,098 691,383 9 % 3,183,863 35,900 1 SUB-TOTAL OPERATING REVENUES 44,975,643 5,328,089 39,647,554 12 % 52,216,454 4,313,520 g % TRANSFERS IN 19,632 GRAND TOTAL REVENUE/SOURCES 44,975,643 5,328,089 39,647,554 12 % 52,236,086 4,313,520 8 ****"**"EXPEN DITURES/TRANSFERS*'*'***' GENERAL GOVERNMENT CITY COUNCIL 347,643 59,925 287,718 17 % 236,760 51,862 22 CITY MANAGER/CITY CLERK 1,113,464 222,054 891,410 20 % 1,153,279 292,566 25 ELECTIONS 3,620 3,620 29,440 822 3 CENTRAL SERVICES/HUMAN RESOURCES 442,645 71,776 370,869 16 % 507,657 102,003 20 INSURANCE 586,427 197,868 388,559 34 % 555,949 201,838 36 CITY ATTORNEY 556,567 81,754 474,813 15 % 932,239 74,611 8 ADMINISTRATIVE SERVICES 1,892,302 380,421 1,511,881 20 % 1,763,596 401,441 23 BUILDING MANAGEMENT 750,103 136,771 613,332 18 % 733,902 96,456 13 NON-DEPARTMENTAL 186,641 1,456 185,185 1 % 11,074 1,350 12 GENERAL GOVERNMENT- SUBTOTAL 5,879,412 1,152,026 4,727,386 20 % 5,923,895 1,222,949 21 PUBLIC SAFETY POLICE 13,765,076 303,929 13,461,147 2 % 12,754,923 300,546 2 FIRE 10,362,464 54,625 10,307,839 1 % 9,631,598 97,105 1 DISASTER PREPAREDNESS 126,389 9,035 117,354 7 % 106,066 19,746 19 CROSSING GUARDS 100,830 10,429 90,401 10 % 94,070 740 1 ANIMAL CONTROL 375,620 375,620 334,592 TRAFFIC SIGNALS/STREET LIGHTING 14,407 2,392 12,015 17 % 12,739 1,545 12 PUBL/C SAFETY- SUBTOTAL 24,744,786 380,410 24,364,376 2 % 22,933,987 419,683 2 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 175,411 731,409 19 % 1,102,500 208,710 19 STREET MAINTENANCE/SWEEPING 145,347 18,918 126,429 13 % 188,552 11,831 6 STREET LANDSCAPElfREE MAINTENANCE 825,616 143,908 681,708 17 % 1,022,297 90,266 9 TRANSPORTATION -SUBTOTAL 1,877,783 338,237 1,539,546 18 % 2,313,349 310,807 13 HEALTH >~ WELFARE CHILD CARE 18,500 1,570 16,930 8 % 18,500 SOCIAL SERVICES 39,425 1,916 37,509 5 % 46,925 HEALTH & WELFARE- SUBTOTAL 57,925 3,486 54,439 6 % 65,425 Printea on: 01/26/2010 CITY OF DUBLIN GENERAL FUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 9/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL **'*'*"*EXPEN DITU RES/TRANS FERS*"'"'*"*" CULTURE & LEISURE SERVICES COMMUNITY TV 81,645 38,438 43,207 47 % 78,872 LIBRARY SERVICES 820,311 154,778 665,533 19 % 873,318 PARK MAINTENANCE 1,936,552 237,750 1,698,802 12 % 2,001,562 HERITAGE & CULTURAL ARTS 846,002 184,774 661,228 22 % 962,182 RECREATION & COMMUNITY SERVICES 3,694,099 795,524 2,898,575 22 % 3,439,364 PARKS/FACILITIES DEVELOPMENT 255,725 49,565 206,160 19 % 256,909 CULTURE 8 LEISURE SERVICES -SUBTOTAL 7,634,334 1,460,830 6,173,504 19 % 7,612,207 COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES 3,199,892 656,527 2,543,365 21 % 4,057,413 ENGINEERING 1,325,451 236,485 1,088,966 18 % 1,947,067 ECONOMIC DEVELOPMENT 350,500 67,950 282,550 19 % 212,270 COMMUNITY DEVELOPMENT -SUBTOTAL 4,875,843 960,962 3,914,881 20 % 6,216,749 SUB-TOTAL OPERATIONG EXPENDITURES 45,070,083 4,295,952 40,774,131 10 % 45,065,612 TRANSFERS OUT 788,492 (788,492) GRAND TOTAL EXPENDITURES 45,070,083 5,084,444 39,985,639 11 % 45,065,612 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) (94,440) 243,645 (338,085) (258%) 7,170,474 EXPENDITURES .~a a~ y7 2009 2009 YTD 35,771 45 10,005 1 183,478 9 215,950 22 762,473 22 69,924 27 1,277,601 17 887,395 22 377,851 19 55,082 26 1,320,328 21 4,551,367 10 4,551,367 10 (237,847) (3%) Printed on: 01/26/2010 CITY OF DUBLIN SPECIAL REVENUE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 9!30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL 33 alb y7 2009 2009 YTD ""'"*****REVENUES/SOURCE OF FUNDING'**"*" PROPERTY TAXES 138,150 138,150 141,880 SALES TAX 459,458 459,458 423,203 FINES & PENALTIES 181,000 25,588 155,412 14 % 175,517 32,780 19 INTEREST 317,547 113,000 204,547 36 % 643,083 91,092 14 LOAN REPAYMENTS 788,162 (788,162) 750,000 750,000 100 INTERGOVERNMENTAL -FEDERAL 2,866,446 2,866,446 232,996 INTERGOVERNMENTAL-STATE 1,471,927 1,471,927 1,346,963 215,877 16 INTERGOVERNMENTAL -COUNTY 2,545,690 8,531 2,537,159 0 % 430,987 4,954 1 CHARGES FOR SERVICES 1,728,625 13,758 1,714,867 1 % 1,643,211 4,698 0 OTHER REVENUE 2,583,512 85 2,583,427 0 % 93,531 62 0 SUB-TOTAL OPERATING REVENUES 12,292,355 949,124 11,343,231 8 % 5,881,371 1,099,462 19 TRANSFERS IN 6,600 GRAND TOTAL REVENUE/SOURCES 12,292,355 949,124 11,343,231 8 % 5,887,971 1,099,462 19 •**'"`***EXPEN DITU RES/TRANS FERS*""`**' GENERAL GOVERNMENT CITY ATTORNEY 51,250 31,217 20,033 61 % 59,139 12,833 22 BUILDING MANAGEMENT 17,515 GENERAL GOVERNMENT -SUBTOTAL 51,250 31,217 20,033 61 % 78,654 12,833 17 PUBLIC SAFETY POLICE 144,120 2,490 141,630 2 % 110,189 FIRE 384,337 643 383,694 0 % 372,963 964 0 TRAFFIC SIGNALS/STREET LIGHTING 334,454 14,079 320,375 4 % 255,909 10,107 4 PUBLIC SAFETY- SUBTOTAL 862,911 17,211 845,700 2 % 739,081 11,071 1 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 13,568 13,568 STREET MAINTENANCE/SWEEPING 382,956 22,367 360,589 6 % 347,011 16,415 5 TRANSPORTATION-SUBTOTAL 396,524 22,387 374,157 6 % 347,011 16,415 5 HEALTH 8 WELFARE WASTE MANAGEMENT 1,841,966 14,652 1,827,314 1 % 1,763,500 8,712 0 ENVIRONMENTAL SERVICES 261,945 44,103 217,842 17 SOCIAL SERVICES 59,708 7,032 52,676 12 % 59,708 8,320 14 HOUSING PROGRAMS 3,807,296 238,696 3,568,600 6 % 1,102,219 114,662 10 HEALTH & WELFARE- SUBTOTAL 5,970,915 304,483 5,666,432 5 % 2,925,427 131,894 5 CULTURE & LEISURE SERVICES PARK MAINTENANCE 3,000 975 2,025 33 % 3,000 HERITAGE & CULTURAL ARTS 5,000 CULTURE & LEISURE SERVICES -SUBTOTAL 3,000 975 2,025 33 % 8,000 COMMUNITY DEVELOPMENT ENGINEERING 6,000 6,000 6,000 COMMUNITY DEVELOPMENT -SUBTOTAL 6,000 6,000 6,000 SUB-TOTAL OPERATIONG EXPENDITURES 7,290,600 376,253 6,914,347 5 % 4,102,152 172,013 4 TRANSFERS OUT 2,272,378 (2,272,378) 26,232 GRAND TOTAL EXPENDITURES 7,290,600 2,648,632 4,641,968 36 % 4,128,385 172,013 4 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) 5,001,755 (1,699,508) 6,701,263 (34%) 1,759,586 927,448 53% EXPENDITURES Printed on: 01/26!2010 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 9/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL '"'*'"'*'""REVENUES/SOURCE OF FUNDING**"'****" ~y ~~ ~ 2009 2009 YTD PROPERTY TAXES 854,868 854,868 826,718 INTEREST 11,232 4,266 6,966 38 % 24,081 2,906 12 OTHER REVENUE 2,500 12 2,488 0 % 10,959 SUB-TOTAL OPERATING REVENUES 868,600 4,278 864,322 0 % 861,758 2,906 0 GRAND TOTAL REVENUE/SOURCES 868,600 4,278 864,322 0 % 861,758 2,906 0 ****`"**EXPEN D ITU RESITRANS FERS******** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 47,538 319,460 13 % 364,441 42,515 12 PUBLIC SAFETY- SUBTOTAL 366,998 47,538 319,460 13 % 364,441 42,515 12 TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE 437,213 75,507 361,706 17 % 404,374 36,940 9 TRANSPORTATION -SUBTOTAL 437,213 75,507 361,706 17 % 404,374 36,940 9 COMMUNITY DEVELOPMENT ENGINEERING 16,135 3,745 12,390 23 % 16,089 4,366 27 COMMUNITY DEVELOPMENT-SUBTOTAL 16,135 3,745 12,390 23 % 16,089 4,366 27 SUB-TOTAL OPERATIONG EXPENDITURES 820,348 126,790 693,556 15 % 784,904 83,821 11 GRAND TOTAL IXPENDITURES 820,346 126,790 693,556 15 % 784,904 83,821 11 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) 48,254 (122,512) 170,766 (254%) 76,854 (80,915) (105%) EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN AGENCY/TRUST FUNDS COMPA I ~~ ~ ~ ~ `'~ R SON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 9/30/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ********REVENUES/SOURCE OF FUNDING*'* ***** PROPERTY TAXES 255,872 INTEREST 824,665 (824,665) (1,277,086) 1,249 0 OTHER REVENUE 132,093 (132,093) 556,122 133,241 24 SUB-TOTAL OPERATING REVENUES 956, 758 (956, 758) (465,093) 134,491 ° (29/0) GRAND TOTAL REVENUE/SOURCES 956,758 (956,758) (465,093) 134,491 (29%) ********EXPEN DITU RES/TRANSFERS"**"**** GENERAL GOVERNMENT NON-DEPARTMENTAL 284,603 (284,603) 509,342 264,064 52 GENERAL GOVERNMENT-SUBTOTAL 284,603 (284,603) 509,342 264,064 52 SUB-TOTAL OPERATIONG IXPEND/TURES 284,603 (284,603) 509,342 264,064 ° 52 GRAND TOTAL IXPEND/TURES 284,603 (284,603) 509,342 264,064 52 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) 672,154 (672,154) (974,434) (129,573) 13 IXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 9/30/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL -7 3~ ~' ~-~ 2009 2009 YTD `*******REVENUES/SOURCE OF FUNDING******** INTEREST 181,824 49,472 132,352 27 % 255,009 36,364 14 CHARGES FOR SERVICES 1,777,031 412,030 1,365,001 23 % 1,955,258 477,818 24 OTHER REVENUE 29,020 79,310 (50,290) 273 % 8,778,663 71,036 1 SUB-TOTAL OPERATING REVENUES 1,987,875 540,812 1,447,063 27 % 10,988,930 585,219 5 GRAND TOTAL REVENUE/SOURCES 1,987,875 540,812 1,447,063 27 % 10,988,930 585,219 5 *'***"**EXPEN DITU RES/TRANSFERS******** GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 371,125 3,082,485 11 % 3,491,356 325,327 9 GENERAL GOVERNMENT-SUBTOTAL 3,453,610 371,125 3,082,485 11 % 3,491,356 325,327 9 SUB-TOTAL OPERATIONG EXPENDITURES 3,453,610 371,125 3,082,485 11 % 3,491,356 325,327 g % GRAND TOTAL EXPENDITURES 3,453,610 371,125 3,082,485 11 % 3,491,358 325,327 9 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (1,465,735) 169,687 (1,635,422) (12%) 7,497,575 259,892 3 EXPENDITURES 3~~' ~ 7 City of Dublin Balance Sheet For the Period Ending Sept 30, 2009 Assessment Capital General Special Revenue District Improvement Impact Fund Funds Funds Project Fund Fees Funds ASSETS Cash and investments $ 57,634,752 $ 16,285,738 $ 560,693 $ 366,354 $ 11,521,699 Restricted cash and investments - - - - 146,200 Receivable 1,799,028 4,076,043 - - 1,250,000 Due from other funds - - - - - Advances to other funds 4,715,319 - - - - Prepaids 46,496 - - - - Long-term receivables - - - - - Advances to ISF PERS Side Fund - - - - - Advances to other funds - - - - - Capital assets - - - - - Amount to be provided - - - - Total assets $ 64,195,595 $ 20,361,781 $ 560,693 $ 366,354 $ 12,917,899 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ 466,390 $ 28,227 $ - $ 39,685 $ 600,847 Deposits payable 1,021,968 11,808 - - 111,489 Accrued wages and other payroll liabilities 212,422 - - - - Contract retention payable - - - 326,669 - Liabilities insurance claims payable - - - - - Deferred Revenue 129,301 3,822,200 - - 1,250,000 Due to other funds - - - - 1,841,336 Advances from other funds - - - - - Other Liability - - - - - Debt Instruments payable - - - - - Total liabilities 1,830,081 3,862,235 - 366,354 3,803,672 Fund Balances: Total fund balances 62,365,514 16,499,546 560,693 - 9,114,227 Total liabilities and fund balances $ 64,195,595 $ 20,361,781 $ 560,693 $ 366,354 $ 12,917,899 1 ~~0~~/ City of Dublin Balance Sheet For the Period Ending Sept 30, 2009 Trust/ Internal Capital Assets General Agency Service Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments $ 16,817 $ 7,632,949 $ - $ - $ 94,019,002 Restricted cash and investments 5,788,804 - - - 5,935,004 Receivable 132,816 79,289 - - 7,337,176 Due from other funds - _ _ _ Advances to other funds - - - - 4,715,319 Prepaids - 664 - - 47,160 Long-term receivables _ _ _ _ _ Advances to ISF PERS Side Fund - _ _ _ _ Advances to other funds _ _ _ Capital assets - 58,180,946 365,293,437 - 423,474,383 Amount to be provided 630,500 - - 102,604,766 103,235,266 Total assets $ 6,568,937 $ 65,893,848 $ 365,293,437 $ 102,604,766 $ 638,763,310 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ - $ - $ - $ - $ 1,135,149 Deposits payable - - - - 1,145,265 Accrued wages and other payroll liabilities - - - - 212,422 Contract retention payable - - - - 326,669 Liabilities insurance claims payable - _ _ _ _ Deferred Revenue - - - - 5,201,501 Due to other funds - - - - 1,841,336 Advances from other funds - _ _ _ Other Liability 5,820,937 3,006,799 - - 8,827,736 Debt Instruments payable 748,000 - - 102,604,766 103,352,766 Total liabilities 6,568,937 3,006,799 - 102,604,766 122,042,844 Fund Balances: Total fund balances - 62,887,049 365,293,437 - 516,720,466 Total liabilities and fund balances $ 6,568,937 $ 65,893,848 $ 365,293,437 $ 102,604,766 $ 638,763,310 2 39~~ 5'7 CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF OCTOBER 2009 Prepared by The Finance Department January 22, 2010 • General Fund -Comparison of Revenue & Expenditures 7/1/2009 - 10/31/2009 • Special Revenue Funds -Comparison Revenue & Expenditures 7/1/2009 - 10/31/2009 • Assessment District Funds -Comparison Revenue & Expenditures 7/1/2009 - 10/31/2009 • Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2009 -10/31/2009 • Internal Service Funds -Comparison Revenue & Expenditures 7/1/2009 -10/31/2009 • Balance Sheet For The Period Ending October 31, 2009 ATTACHMENT 7 Printed on: 01/26/2010 CITY OF DUBLIN ~ GENERAL FUND J[® /' /~~ COMPARISON OF REVE NUES /VERSUS EXPENDITURES ~ `~ ~j _I FOR THE PERIOD 7/1/2009 THROUGH 10/31!2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ********REVENUES/SOURCE OF FUNDING****** "" PROPERTY TAXES 21,467,750 925,810 20,541,940 4 % 23,164,422 887,603 4 SALES TAX 10,652,100 2,870,623 7,781,477 27 % 12,001,339 1,484,799 12 PROPERTY TRANSFER TAX 282,000 115,198 166,802 41 % 254,022 99,249 39 HOTEL TAX 575,000 117,769 457,231 20 % 577,057 187,286 32 FRANCHISE TAXES -WASTE MGT 1,090,000 182,776 907,224 17 % 1,057,069 197,588 19 FRANCHISE TAXES -UTILITIES 1,125,000 153,601 971,399 14 % 1,123,777 136,825 12 LICENSES & PERMITS 1,625,211 645,153 980,058 40 % 1,623,029 730,731 45 FINES & PENALTIES 140,000 43,226 96,774 31 % 143,219 38,486 27 INTEREST 1,236,956 523,019 713,937 42 % 2,308,624 542,009 23 RENTALS & LEASES 321,751 109,289 212,462 34 % 239,081 89,649 37 INTERGOVERNMENTAL -FEDERAL 30,558 1,000 3 INTERGOVERNMENTAL -STATE 957,870 56,087 901,783 6 % 385,449 62,057 16 CHARGES FOR SERVICES 4,742,524 1,034,791 3,707,733 22 % 6,124,947 2,446,903 40 OTHER REVENUE 759,481 105,836 653,645 14 % 3,183,863 1,069,186 34 SUB-TOTAL OPERATING REVENUES 44,975,643 6,883,178 38,092,465 15 % 52,216,454 7,973,371 15 TRANSFERS IN 19,632 GRAND TOTAL REVENUE/SOURCES 44,975,643 8,883,178 38,092,465 15 % 52,236,086 7,973,371 15 ********EXPEN DITU RES/TRANSFERS******** GENERAL GOVERNMENT CITY COUNCIL 347,643 73,954 273,689 21 % 236,760 69,261 29 CITY MANAGER/CITY CLERK 1,113,464 340,001 773,463 31 % 1,153,279 384,372 33 ELECTIONS 3,620 3,620 29,440 496 2 CENTRAL SERVICES/HUMAN RESOURCES 442,645 108,038 334,607 24 % 507,657 154,317 30 INSURANCE 586,427 210,517 375,910 36 % 555,949 206,884 37 CITY ATTORNEY 556,567 121,111 435,456 22 % 932,239 154,305 17 ADMINISTRATIVE SERVICES 1,892,302 576,392 1,315,910 30 % 1,763,596 594,320 34 ' BUILDING MANAGEMENT 750,103 180,914 569,189 24 % 733,902 175,340 24 NON-DEPARTMENTAL 186,641 2,429 184,212 1 % 11,074 2,181 20 GENERAL GOVERNMENT -SUBTOTAL 5,879,412 1,813,355 4,268,057 27 % 5,923,895 1,741,474 29 PUBLIC SAFETY POLICE 13,765,076 432,150 13,332,926 3 % 12,754,923 444,268 3 FIRE 10,362,464 76,562 10,285,902 1 % 9,631,598 151,356 2 DISASTER PREPAREDNESS 126,389 13,256 113,133 10 % 106,066 24,713 23 CROSSING GUARDS 100,830 21,502 79,328 21 % 94,070 7,403 8 ANIMAL CONTROL 375,620 375,620 334,592 TRAFFIC SIGNALS/STREET LIGHTING 14,407 3,553 10,854 25 % 12,739 3,193 25 PUBLICSAFETY-SUBTOTAL 24,744,788 547,023 24,197,783 2 % 22,933,987 830,934 3 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 906,820 262,635 644,185 29 % 1,102,500 323,143 29 STREET MAINTENANCE/SWEEPING 145,347 28,378 116,969 20 % 188,552 22,696 12 STREET LANDSCAPE/TREE MAINTENANCE 825,616 215,187 610,429 26 % 1,022,297 183,149 18 TRANSPORTATION -SUBTOTAL 1,877,783 508,200 1,371,583 27 % 2,313,349 528,988 23 HEALTH 8~ WELFARE CHILD CARE 18,500 1,570 16,930 8 % 18,500 2,312 12 SOCIAL SERVICES 39,425 5,876 33,549 15 % 46,925 HEALTH & WELFARE -SUBTOTAL 57,925 7,447 50,479 13 % 85,425 2,312 4 Printed cam: 01/26/2010 CITY OF DUBLIN GENERAL FUND COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ~, [!r(.~ `7l~ /~ 2009 2009 YTD *""*"**EXP EN DITU RES/TRANSFERS***"*** CULTURE & LEISURE SERVICES COMMUNITY TV 81,645 39,317 42,328 48 % 78,872 36,606 46 LIBRARY SERVICES 820,311 164,686 655,625 20 % 873,318 201,361 23 PARK MAINTENANCE 1,936,552 515,389 1,421,163 27 % 2,001,562 416,901 21 HERITAGE & CULTURAL ARTS 846,002 272,021 573,981 32 % 962,182 326,914 34 RECREATION & COMMUNITY SERVICES 3,694,099 1,134,875 2,559,224 31 % 3,439,364 1,077,997 31 PARKS/FACILITIES DEVELOPMENT 255,725 75,942 179,783 30 % 256,909 97,919 38 CULTURE & LEISURE SERVICES -SUBTOTAL 7,634,334 2,202,231 5,432,103 29 % 7,612,207 2,157,697 28 COMMUNITY DEVELOPMENT DEVELOPMENT SERVICES 3,199,892 1,019,458 2,180,434 32 % 4,057,413 1,312,426 32 ENGINEERING 1,325,451 359,580 965,871 27 % 1,947,067 574,288 29 ECONOMIC DEVELOPMENT 350,500 92,437 258,063 26 % 212,270 72,784 34 COMMUNITY DEVELOPMENT-SUBTOTAL 4,875,843 1,471,474 3,404,369 30 % 6,216,749 1,959,498 32 SUB-TOTAL OPERAT/ONG EXPENDITURES 45,070,083 6,347,730 38,722,353 14 % 45,065,612 7,020,903 16 TRANSFERS OUT 1,025,639 (1,025,639) GRAND TOTAL EXPENDITURES 45,070,083 7,373,369 37,696,714 16 % 45,065,612 7,020,903 16 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (94,440) (490,191) 395,751 519 % 7,170,474 952,467 13 EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN SPECIAL REVENUE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 BUDGET ACTUAL VARIANCE % BUD .~ va ~~ y7 2009 2009 2009 ACTUAL YTD '*"*"***REVENUES/SOURCE OF FUNDING"*"'***' PROPERTY TAXES 138,150 138,150 141,880 SALES TAX 459,458 64,409 395,049 14 % 423,203 79,005 19 FINES & PENALTIES 181,000 42,549 138,451 24 % 175,517 48,778 28 INTEREST 317,547 152,073 165,474 48 % 643,083 165,640 26 LOAN REPAYMENTS 788,162 (788,162) 750,000 750,000 100 INTERGOVERNMENTAL -FEDERAL 2,871,385 2,871,385 232,996 INTERGOVERNMENTAL -STATE 1,473,087 250,029 1,223,058 17 % 1,346,963 391,511 29 INTERGOVERNMENTAL -COUNTY 2,545,690 8,531 2,537,159 0 % 430,987 46,598 11 CHARGES FOR SERVICES 1,728,625 13,787 1,714,838 1 % 1,643,211 9,381 1 OTHER REVENUE 2,583,512 4,486 2,579,026 0 % 93,531 12,633 14 SUB-TOTAL OPERATING REVENUES 12,298,454 1,324,026 10,974,428 11 % 5,881,371 1,503,545 2H TRANSFERS IN 6,600 GRAND TOTAL REVENUE/SOURCES 12,298,454 1,324,026 10,974,428 11 % 5,887,971 1,503,545 26 "'~"***EXP EN DITURES/TRANSFERS"*""*** GENERAL GOVERNMENT CITY ATTORNEY 51,250 40,829 10,421 80 % 59,139 17,862 30 BUILDING MANAGEMENT 17,515 GENERAL GOVERNMENT-SUBTOTAL 51,250 40,829 10,421 80 % 76,654 17,862 23 PUBLIC SAFETY POLICE 144,120 2,490 141,630 2 % 110,189 1,031 1 FIRE 384,337 964 383,373 0 % 372,963 1,285 0 TRAFFIC SIGNALS/STREET LIGHTING 334,454 21,081 313,373 6 % 255,909 35,976 14 PUBLIC SAFETY- SUBTOTAL 862,911 24,534 838,377 3 % 739,061 38,293 5 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 13,568 13,568 STREET MAINTENANCE/SWEEPING 389,055 30,161 358,894 8 % 347,011 27,069 8 TRANSPORTATION-SUBTOTAL 402,623 30,161 372,462 7 % 347,011 27,069 8 HEALTH & WELFARE WASTE MANAGEMENT 1,841,966 23,864 1,818,102 1 % 1,763,500 16,572 1 ENVIRONMENTAL SERVICES 261,945 71,677 190,268 27 SOCIAL SERVICES 59,708 16,514 43,194 28 % 59,708 15,148 25 HOUSING PROGRAMS 3,807,296 312,962 3,494,334 8 % 1,102,219 412,573 37 HEALTH & WELFARE- SUBTOTAL 5,970,915 425,016 5,545,899 7 % 2,925,427 444,292 15 CULTURE 8~ LEISURE SERVICES PARK MAINTENANCE 3,000 975 2,025 33 % 3,000 HERITAGE i3< CULTURAL ARTS 5,000 CULTURE & LEISURE SERVICES -SUBTOTAL 3,000 975 2,025 33 % 8,000 COMMUNITY DEVELOPMENT ENGINEERING 6,000 6,000 6,000 COMMUNITY DEVELOPMENT -SUBTOTAL 6,000 6,000 6,000 SUB-TOTAL OPERAT/ONG EXPENDITURES 7,296,699 521,516 6,775,183 7 % 4,102,152 527,516 13 TRANSFERS OUT 2,617,412 (2,617,412) 26,232 GRAND TOTAL EXPENDITURES 7,296,699 3,138,928 4,157,771 43 % 4,128,385 527,516 13 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) 5,001,755 (1,814,902) 6,816,657 (36%) 1,759,586 976,029 55% EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL ********REVENUES/SOURCE OF FUNDING"******* ~CJ~, 2009 2009 YTD PROPERTY TAXES 854,868 854,868 826,718 INTEREST 11,232 5,347 5,885 48 % 24,081 4,920 20 OTHER REVENUE 2,500 12 2,488 0 % 10,959 SUB-TOTAL OPERATING REVENUES 868,600 5,360 863,241 1 % 861,758 4,920 1 GRAND TOTAL REVENUE/SOURCES 868,600 5,360 863,241 1 % 861,758 4,920 1 "*"*****EXPE N DITU RES/TRANSFERS**"**"** PUBLIC SAFETY TRAFFIC SIGNALS/STREET LIGHTING 366,998 48,271 318,727 13 % 364,441 67,952 19 PUBLIC SAFETY- SUBTOTAL 366,998 48,271 318,727 13 % 364,441 67,952 19 TRANSPORTATION STREET LANDSCAPE/TREE MAINTENANCE 437,213 144,779 292,434 33 % 404,374 93,701 23 TRANSPORTATION -SUBTOTAL 437,213 144,779 292,434 33 % 404,374 93,701 23 COMMUNITY DEVELOPMENT ENGINEERING 16,135 5,048 11,087 31 % 16,089 5,669 35 COMMUNITY DEVELOPMENT-SUBTOTAL 16,135 5,048 11,087 31 % 18,089 5,669 35 SUB-TOTAL OPERAT/ONG EXPENDITURES 820,346 198,098 622,248 24 % 784,904 167,321 21 GRAND TOTAL EXPENDITURES 820,346 198,098 622,248 24 % 784,904 167,321 21 REVENUES (SOURCE OF FUNDS) OVER/(UNDERJ 48,254 (192,739) 240,993 (399%) 76,854 (162,401) (211%) EXPENDITURES Printed on: 01/26/2010 CITY OF DUBLIN AGENCY/TRUST FUNDS ~f u ~J COMPARISON OF REVENUES /VERSUS EXPENDITURES L/! 0~ / FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 2009 2009 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ********REVENUES/SOURCE OF FUNDING"***"*'"* PROPERTY TAXES INTEREST OTHER REVENUE SUB-TOTAL OPERATING REVENUES GRAND TOTAL REVENUE/SOURCES ********EXPE N DITU RES/TRANS FERS******** GENERAL GOVERNMENT NON-DEPARTMENTAL GENERAL GOVERNMENT -SUBTOTAL SUB-TOTAL OPERATIONG EXPENDITURES GRAND TOTAL EXPENDITURES REVENUES (SOURCE OF FUNDS) OVER/(UNDER) EXPENDITURES 824,701 (824,701) 196,776 (196,776) 1,021,477 (1,021,477) 1,021,477 (1,021,477) 310,829 (310,829) 310,829 (310,829) 310,829 (310,829) 310,829 (310,829) 710,648 (710,648) 255, 872 (1,277,086) (568,029) 44 556,122 193,484 35 (465,093) (374,545) 81 (465,093) (374,545) 81 509,342 284,935 56 509,342 284,935 56 509,342 284,935 56 509,342 284,935 56 (974,434) (659,480) 68 Printed on: 01/26/2010 CITY OF DUBLIN INTERNAL SERVICE FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/1/2009 THROUGH 10/31/2009 2010 2010 2010 2010 2009 BUDGET ACTUAL VARIANCE % BUD ACTUAL - 'e' u ~~p~ / 2009 2009 YTD ***"**"*REVENUES/SOURCE OF FUNDING******** INTEREST 181,824 66,255 115,569 36 % 255,009 65,756 26 CHARGES FOR SERVICES 1,777,031 511,839 1,265,192 29 % 1,955,258 667,706 34 OTHER REVENUE 29,020 104,432 (75,412) 360 % 8,778,663 91,220 1 SUB-TOTAL OPERATING REVENUES 1,987,875 682,525 1,305,350 34 % 10,988,930 824,682 g GRAND TOTAL REVENUE/SOURCES 1,987,875 682,525 1,305,350 34 % 10,988,930 824,682 8 ********EXPEN DITU RES/TRANS FERS"*'"""* GENERAL GOVERNMENT NON-DEPARTMENTAL 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 GENERAL GOVERNMENT-SUBTOTAL 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 SUB-TOTAL OPERATIONG IXPENDITURES 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 GRAND TOTAL IXPENDITURES 3,453,610 506,372 2,947,238 15 % 3,491,356 567,077 16 REVENUES (SOURCE OFFUNDS)OVER/(UNDER) (1,465,735) 176,153 (1,641,888) (12%) 7,497,575 257,605 3 IXPENDITURES yd~f 9~ City of Dublin Balance Sheet For the Period Ending October 31, 2009 Assessment Capital General Special Revenue District Improvement Impact Fund Funds Funds Project Fund Fees Funds ASSETS Cash and investments $ 56,917,357 $ 16,211,691 $ 490,466 $ 370,879 $ 10,631,498 Restricted cash and investments - - - - 146,200 Receivable 1,792,467 4,034,698 - - 1,250,000 Due from other funds _ _ _ _ _ Advances to other funds 4,680,194 - - _ _ Prepaids 46,362 - - _ _ Long-term receivables - _ _ _ _ Advances to ISF PERS Side Fund - _ _ _ _ Advances to other funds - _ _ _ _ Capital assets _ _ _ _ _ Amount to be provided _ _ _ _ _ Total assets $ 63,436,380 $ 20,246,389 $ 490,466 $ 370,879 $ 12,027,698 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ 579,479 $ 28,228 $ - $ 39,685 $ 600,847 Deposits payable 906,977 11,808 - - 116,879 Accrued wages and other payroll liabilities 209,928 - - _ _ Contract retention payable - - - 331,194 - Liabilities insurance claims payable - - _ _ _ Deferred Revenue 115,863 3,822,200 - - 1,250,000 Due to other funds - - - - 1,841,336 Advances from other funds - _ _ _ _ Other Liability _ _ _ _ _ Debt Instruments payable - _ _ _ _ Total liabilities 1,812,247 3,862,236 - 370,879 3,809,062 Fund Balances: Total fund balances 61,624,133 16,384,153 490,466 - 8,218,636 Total liabilities and fund balances $ 63,436,380 $ 20,246,389 $ 490,466 $ 370,879 $ 12,027,698 i H9o~ ~1 ~ City of Dublin Balance Sheet For the Period Ending October 31, 2009 Trust/ Internal Capital Assets General Agency Service Group of Long Term Fund Fund Account Debt Acct Group Total ASSETS Cash and investments $ 15,750 $ 7,643,851 $ - $ - $ 92,281,492 Restricted cash and investments 5,788,804 - - - 5,935,004 Receivable 197,500 104,412 - - 7,379,077 Due from other funds - - _ _ _ Advances to other funds - - - - 4,680,194 Prepaids - 664 - - 47,026 Long-term receivables - _ _ _ _ Advances to ISF PERS Side Fund - - _ _ _ Advances to other funds - - _ _ _ Capital assets - 58,180,946 365,293,437 - 423,474,383 Amount to be provided 630,500 - - 102,595,109 103,225,609 Total assets $ 6,632,554 $ 65,929,873 $ 365,293,437 $ 102,595,109 $ 637,022,785 LIABILITIES AND FUND BALANCES Liabilities: Account and Other Payable $ - $ - $ - $ - $ 1,248,239 Deposits payable - - - - 1,035,664 Accrued wages and other payroll liabilities - - _ _ 209,928 Contract retention payable - - - - 331,194 Liabilities insurance claims payable - - _ _ _ Deferred Revenue - - - - 5,188,063 Due to other funds - - - - 1,841,336 Advances from other funds - - _ _ _ Other Liability 5,884,554 3,036,357 - - 8,920,911 Debt Instruments payable 748,000 - - 102,595,109 103,343,109 Total liabilities 6,632,554 3,036,357 - 102,595,109 122,118,444 Fund Balances: Total fund balances - 62,893,516 365,293,437 - 514,904,341 Total liabilities and fund balances $ 6,632,554 $ 65,929,873 $ 365,293,437 $ 102,595,109 $ 637,022,785 2