HomeMy WebLinkAboutItem 4.10 Budget Changes FY09-10~~~~ OF Dp~~~
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i9\~~;~%2 STAFF REPORT C I T Y C L E R K
~~~~,,F ~~~ ~ DUBLIN CITY COUNCIL File #^ 300~-~~
DATE: September 21, 2010
TO: Honorable Mayor and City Councilmembers
FROM: Joni Pattillo, City Manager
SUBJECT: Final Budget Changes for Fiscal Year 2009 - 2010
Prepared By: Paul S. Rankin, Administrative Services Director
EXECUTIVE SUMMARY:
The City's financial policies require City Council approval of budget adjustments when more
than one activity or funding source is involved. The City Council will consider recommended
budget changes as part of the closing of the City's financial records for Fiscal Year 2009 -2010.
FINANCIAL IMPACT:
The financial impacts are discussed as part of the Staff Report.
RECOMMENDATION:
Staff recommends that the City Council:
1) Receive the report;
2) Authorize the Mayor to execute the attached budget change; and
3) Direct Staff to include this information in the Final Comprehensive Annual Financial Report,
which will be presented to the City Council later this year.
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Submitted By:
Administrative Services Director
Reviewed
Assistant City Manager
DESCRIPTION:
Staff has reviewed the Preliminary Financial Reports and the Auditors are scheduled in October
2010, to conduct the field work necessary to prepare the final Comprehensive Annual Financial
Report (CAFR) information for the Fiscal Year ending June 30, 2010. It has been the City's
past practice to have the City Council adopt year end adjustments prior to publishing the CAFR.
City policies allow the City Manager to only make budget adjustments which meet both of the
following criteria: 1) The change is being made between line items which are within the same
activity (Department); and 2) the change uses the same funding source (ex: unspent General
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Fund appropriations cannot be transferred to address expenditures in the Gas Tax Fund). The
City Manager is also authorized to make limited transfers from the Contingent Reserve. The
City Council must approve all other adjustments to appropriations.
Proposed Adiustments
Some of the adjustments discussed in this report were anticipated in the estimated actual
information presented in the Preliminary 2010-2011 Fiscal Year Budget and Financial Plan.
Most of the adjustments relate to situations where the total spending in a particular Activity
(Department) 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 (1001)
SUMMARY OF GENERAL FUND OPERATING BUDGET CHANGES
The adopted Fiscal Year 2009 -2010 Operating Budget prior to these adjustments is $45.7
million. The total additional appropriation proposed for all operating activities is $38,298, which
is far below 1% of total expenditures. The impact is offset by savings in other activities,
however as explained above, City Council approval is required if correcting the imbalance would
involve a transfer between different activities.
General Government: :(No General Fund Chanqe Required)
Public Safetv: (No General Fund Chanqe Required)
Transportation: Increase bv $7,359
The Street Maintenance activity (#3201) requires a budget adjustment of $6,801 related to
Contract Services for Spill Clean-up. The City will be recovering the cost of these services from
the responsible party. The Street Landscape activity (#3401) requires a budget adjustment
totaling $558. This activity also accounts for General Fund Maintenance costs associated with
City events.
Health & Welfare: (No General Fund Chanqe Required)
Culture & Leisure: Increase bv $334
The Community Television activity had a small cost overrun for contract services associated
with meeting production services.
Communitv Development: Increase bv $30 605
The Planning activity (#8101) requires a Budget Adjustment of $11,971. The costs incurred for
reimbursable professional services were more than anticipated. These costs are offset by
revenue. The Engineering activity (#8301) requires a budget adjustment of $18,634. The
adopted Budget projected more staff time would be expended on capital projects. The Staff
time associated with Capital Improvement Program (CIP) projects become part of the total
expense for the project. A difference was projected at the time that the Fiscal Year 2010 -2011
Budget was presented. The staff time was less due to the timing of projects. The impact was
partially offset by savings in other line items.
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SPECIAL REVENUE FUNDS
The following sections summarize Budget Changes required in various Special Revenue Funds
related to operating expenditures. The City financial records currently account for revenues and
expenditures in over twenty different Special Revenue 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 for City reporting purposes. The total
additional appropriations total $6,746 and of this amount, $3,372 is funded from a transfer
between activities and the remaining $3,374 is funded from reserves.
State COPs Grant Fund (#2103) Increase of $331
This fund is utilized for expenditures under the State grant funds. The Police activity (#2102)
requires a budget adjustment of $331. The small deviation represents interest revenue
generated on the grant funds before the expenditures were recorded. By expensing an
additional $331 in this fund it will bring the balance to zero.
Street Landscapinq Assessment District 1983-2 Fund (#2702) Transfer between Activities
This fund pays for the operation and maintenance of landscaping adjacent to Stagecoach
Road. The Landscaping activity (#3401) requires an adjustment of $3,372 due to higher than
anticipated expenditures for water. The Street Tree Maintenance activity (#3402) in this fund
has adequate unexpended budget that can be transferred to the Landscape Activity. The
impact was partially offset by savings in other line items.
Leqal Notice Costs in Enqineerinq Related To Assessment Districts (#2701 -#2705)
The Engineering Department coordinates the administration of the various Assessment
Districts. The cost of legal advertisements was in excess of the amount budgeted in
Engineering in each of the five Assessment Districts. Therefore, a minor additional
appropriation is required as summarized below:
ADDITIONAL APPROPRIATIONS TO ENGINEERING LEGAL NOTICE LINE ITEM
FUND # / NAME ADDITIONAL
APPROPRIATION
2701- Cit wide St Li ht $ 240
2702- Sta ecoach Landsca e $ 338
2703 - Dou hert Landsca e $ 332
2704 - Santa Rita Landsca e $ 504
2705 - East Dublin St Li ht $ 395
TOTAL $1,809
Measure D Fund (#2302) Increase of $1,234
In Fiscal Year 2009/2010 the City installed special storm water filters as part of a pilot project.
Measure D and Used Oil recycling grants were being used to offset these costs. A minor
adjustment is required to the Street Maintenance activity for drainage maintenance costs
associated with the filters.
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CAPITAL IMPROVEMENT PROJECTS
The following are adjustments proposed for Capital Improvement Projects, which are shown on
the final page of the Budget Change.
Pool Heater Repair Project #950010
This project requires an additional appropriation of $130. The project was completed as of
June 30, 2010 and no additional expenses will occur in Fiscal Year 2010/2011.
Dublin Sports Ground Renovation #950003
This project requires an additional appropriation of $792 appropriation from the General Fund.
The expenditure relates to Staff costs beyond the amount budgeted for inspection and project
management. The majority of the project cost is funded from a East Bay Regional Park District
Grant, however, this task was budgeted as a General Fund Expense.
Eastern Dublin Arterial Street & Freeway Improvements #960004
This project is used to capture a variety of activities funded by the Eastern Dublin Traffic Impact
Fee. With the new Finance System different fund numbers are used to capture each Traffic
Impact Fee Type. When the Budget was established the amount budgeted in Traffic Impact
Fee Category 1(TtF 1 Fund #4301) was more than what was required and insufficient Funds
were budgeted in Traffic Impact Fee Category 2(TIF 2 Fund #4302) and Fallon Interchange
Funds (Fund #4307). The recommended Budget Change will reduce TIF1 by $908,675 and
increase TIF 2 by $186,675 and increase Fallon Interchange by $722,000. The net result is
that there is no change in Total Appropriations for this project (i.e. $908,675 =$186,675 +
$722,000).
Villaqe Parkway - AVB Stormwater Treatment #960009
There was no change in the appropriations required for this project. However, there has been a
change in the designated fund used to track the project costs. This project was originally
budgeted in the General Fund. Staff has established a Special Revenue Fund (#2321 -
Stormwater Management) to track both the revenue and expenditures for this project.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
None
ATTACHMENTS:
1. Budget Change
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CITY OF DUBLIN
BUDGET CHANGE FORM FISCAL YEAR 2009/2010
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CHANGE FORM #:
New Appropriations (City Council Approval Required):
x From Unappropriated Reserves Various Funds
From New Revenues
Budget Transfers:
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Depar[ments (City Council Approval Required)
Other
DECR~ASE,~UDGET ~,CCO.UN~ ` ~.. ; ' AMO[7NT.° INGR~!ASE BUDGET ACGE}U°NT . . ::.; AMOUNT ';
General Fund - STREET
MAINTENANCE - Contract Services
Name: / Drainage Maintenance
Account: 1001-3201 - 64076 $6,801
I
General Fund - STREET
LANDSCAPING - Contract Services -
Name: Community Events
Account: 1001-3401-64089 $558
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General Fund - PLANNING -
Name: Professional Services - Reimburseable
Account: 1001 - 8101 - 65106 $11,971
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General Fund - ENGINEERING -
Name: 5alaries Full Time
Account: 1001 - 8301 - 51101 I $18,634
General Fund- COMMUNITY
Name: TELEVISION - Contract Services
Account: 1001-7101- 64001 $334
Reason for Budget Change: To reflect General Fund budget changes to Operating Budget Departments proposed as part
of the City's year end adjustments to close the financial records for 2009/10 - per the report to the City Council 9/21/2010.
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CITY OF DUBLIN
BUDGET CHANGE FORM FISCAL YEAR 2009/2010
CHANGE FORM #:
New Appropriations (City Councii Approval Required): Budget Transfers:
x From Unappropriated Reserves Various Funds From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Departments (City Council Approval Required)
Other
DECREASE, BUDGET AC~OUNT . AMOUNT ING'REASE BUDGET ACCQUNT= :` ' : AlYIOUNT .`'
STATE COPS Fund - POLICE
Name: (Patrol) - Contract Services
Account: 2103 - 2102 -64021 I $331
Dougherty Landscape Assmt Fund -
STREET TREE MAINTENANCE -
Name: Contract Service Dougherty Landscape Assmt Fund -
LANDSCAPE MAINTENANCE -
Name: Utilities - Water
Account: 2703 - 3402 - 64001 <$3,372> Account 2703-3401-63301 $3,372
Citywide St Light Assmt Fund -
Name: Engineering - Legal Notices
Account: 2701 - 8301 - 61117 $240
Stagecoach Assmt Fund -
Name: Engineering - Legal Notices
Account: 2702 - 8301 - 61117 $338
Dougherty Assmt Fund -
Name: Engineering - Legal Notices
Account: 2703 - 8301 - 61117 $332
Santa Rita Assmt Fund -
Name: Engineering - Legal Notices
Account: 2704 - 8301 - 61117 $504
East Dublin St Light Assmt Fund -
Name: Engineering - Legal Notices
Account: 2705 - 8301 - 61117 $395
Measure D Fund - Street Maint -
Name: Contract Svcs Drainage Maint
Account: 2302 - 3201 - 64075 $1,234
Reason for Budget Change: To reflect non- General Fund (Special Revenue Fund) budget changes to Operating Budget
Departments proposed as part of the City's year end adjustments to close the financial records for 2009/10 - per the report
to the City Council 9/21/2010.
ATTACHMENT 1
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CITY OF DUBLIN
BUDGET CHANGE FORM FISCAL YEAR 2009/2010
CHANGE FORM #:
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New Appropriations (City Council Approval Required): Budget Transfers:
x From Unappropriated Reserves Various Funds From Budgeted Contingent Reserve (1080-799.000)
From New Revenues Within Same Department Activity
Between Depat'tments (City Council Approval Required)
Other
DECREASE~.BUDGET:ACGOUNT;: ' AMOUNT ING'REASE BUDGET ACCQUNT" : AMOUNT
General Fund - Pool Heater Repair
Name: Project - Machinery & Equip $130
Project # 950010 - 9600 - 9603 -1001
~ GL Acct 3500 - 9501 -73102
General Fund - Dublin Sports
Grounds Renovation Project - Staff
Name: Project Mgt
Project # 950003 - 9100 - 9101 -1001 $792 '
GL Acct 3500 - 9501 -51101
# 4301 : EASTERN DUBLIN
TRAFFIC IMPACT FEE (TIF 1)
Funds - Eastern Dublin Arterial
Street & Freeway Improvements
Name: Project - Improvements
$908,675 # 4302 : EASTERN DUBLIN
TRAFFIC IMPACT FEE (TIF 2)
Funds - Eastern Dubtin Arterial
Street & Freeway Improvements
Name: Project - Debt Repayment Principal
~186,675
Project # 960004.9400.9401.4301
GL Acct 3600.9601.73103 Project # 960004.9500.9507.4302
GL Acct 3600.9601.85102
#4307 : EASTERN DUBLIN I
TRAFFIC IMPACT FEE (Fallon
Interchange) Funds - Eastern
Dublin Arterial Street & Freeway
Improvements Project - Impact Fee
Name: Obligations
722~000
Project # 960004.9500.9509.4307
GL Acct 3500 - 9501 -86101
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Reason for Budget Change: To reflect budget changes to Capital Projects proposed as part of the City's year end
adjustments to close the financiai records for 2009/10 - per the report to the City Council 9/21/2010.
Fin Mgr / ASD: ~~ ~ i
Signature
Posted By:
Signature
Date: ~ ~ y ~~
Date:
ATTACHMENT 1
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Mayor: Date: