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HomeMy WebLinkAbout4.14 FinalBudgChange2000-1CITY CLERK File #330-20 AGEN DA STATEMENT CITY COUNCIL MEETING DATE: (October 16, 2001) SUBJECT: Final Budget Changes For Fiscal Year 2000-2001 (Report Prepared By: Fred Marsh, Finance Manager) ATTACHMENTS: RECOMMENDATION: Budget Change Forms /Ap ' prove the Budget Changes and Operating Transfers FINANCIAL STATEMENT: See Report. DESCRIPTION: Staff has reviewed the Preliminary Financial Reports and the Auditors are preparing the Final Comprehensive Financial Report for the Fiscal Year ending June 30, 2001. Staff is requesting year end adjustments at this time to allow Staff to deliver a clean set of records to the Auditors. Current City policies only allow the City Manager to make budget adjustments between line items which are within the same activity (i.e. Department). The City Council must approve all other adjustments to appropriations. It is important to note that these changes will not result in General Fund expenditures being in excess of revenues. The Final Fiscal Year 2000-2001 results for all funds will be presented to the City Council as part of the Annual Financial Report no later than December 2001. Proposed Adjustments Many of the adjustments discussed in this section of the report were anticipated in the information presented in the Preliminary 2001-2002 Fiscal Year Budget and Financial Plan. Most of the adjustments relate to situations where the total spending in a particular Activity (i.e. Department or Project) exceeded the total budget. If a budget imbalance occurred between line items within the same Activity a formal budget change is not required. The Staff Report will describe changes by both Fund and Program, beginning with the General Fund. GENERAL FUND (001) General GoVernment: Increase by $246,908 City Manager (10200) and Central Services (10210) expenditures were $5,656 and $4,491 higher than budgeted due to additional accruals required at year end for vacation. City Attorney (10300) expenditures were $158,995 higher than budgeted due to higher than expected legal costs for new development projects occurring within the City and other general legal services, including legal time spent on code enforcement and review of the proposed ice skating arena at Emerald Glen Park, as well as litigation involving the construction of Emerald Glen Park. The additional expenditures incurred on new development was reimbursed to the City through additional fees assessed on new development. COPIES TO: G:'tAUDITXFY 2000-01 \cafr~genda preliminary year end budget changes.doc ITEM NO. Building Management (10500) expenditures were $45,327 higher than budgeted due to higher than anticipated contract building maintenance services, The Insurance Department expenditures (! 0600) were $27,775 higher than budgeted due to higher than anticipated claims expenses. The amount of these expenses fluctuate from year to year and supplemental appropriations are not unusual. The Elections Department expenditures (10700) were $4,664 higher than budgeted due to additional costs incurred for ballot printing and translation services. Transportation: Increase by $7,162 The expenditures in the Street Tree Maintenance Division (30400) were $7,162 over budget due to higher than expected amount of tree pruning and repair work required during the fiscal year for street trees. Culture And Leisure Services: Increaseby $1,832 The Cemetery expenditures (80130) were $1,832 over budget due to higher than anticipated expenditures for contract services associated with burial services. This was offset by an additional internment fees received for use of the cemetery. Capital Improvement Proiects: Increase by $35~011 The capital projects listed below were over budget by various amounts, and the projects which had variances over $4,000 are discussed below. Capital Amount of Project Adjustment Explanation of Variance if Name of Capital Project Number Required over $4,000 Development Services Processing 93200 $4,174 Due to expenditures for first year maintenance not being included in original budget Automated Notification System 93325 $154 Document Storage and Retrieval .93970 $4,200 Due to carryover of expenditures for user licenses originally expected to be purchased in Fiscal Year 1999-2000 Dougherty Road Tree Planting 94192 $4,155 Due to additional inspection time Community Gym at Valley High 95110 $146 Swim Center Improvements 95910 $314 Swim Center Exterior Painting / Fence 95911 $2,518 Bedford Court Subdrain 96021 $129 I580/San Ramon Road Improvements 96380 $19,221 Variance due to carryover of expenditures for completion of the Project Study Report SUMMARY OF GENERAL FUND CHANGES The total additional appropriations in the General Fund for all activities is $300,613, which was offset by an additional $108,732 of revenue budget adjustments for a net increase of $191,881. Even with these additional expenditures the budget will be balanced and General Fund revenues will exceed General Fund expenditures. The precise amount of the difference will be presented in the Annual Financial Report after the Auditors have completed their work. SPECIAL REVENUE AND CAPITAL PROJECT FUNDS The following sections summarize Budget Changes required in various Special Revenue, Capital Project and Enterprise Funds. The City financial records currently account for revenues and expenditures in over 20 different Special Revenue, Capital Project and Enterprise Funds. These funds are used when there are special restrictions on the expenditure of the funds and accounting for them separately provides a clear record for the auditors and City reporting purposes. Federal Cops Grant Fund (203) Increase of $15,034 This fund is utilized for the Federal portion of Police related expenses associated with the Police bicycle patrol unit. Unanticipated funds were carded over from Fiscal Year 1999-2000 to pay for this program, along with an additional grant of $14,709 which was not anticipated as part of the original budget. Therefore an additional budget adjustment of $15,034 in expenditures has been requested, which when offset by the additional $14,709 of grant revenues results in a net increase of $325. FEMA Fund (212) Increase Operating Transfers Out by $781 This represents additional monies received by the City from the State during Fiscal Year 2000-2001 for administrative costs incurred during the Federally Declared Disaster in 1998 for flooding damage that occurred within the City. NPDES Fund (222) Increase Operating Transfers Out by $207 The monies collected in this fund represent prior year NPDES assessments and penalties collected during Fiscal Year 2000-2001. These monies are transferred to reduce the amount funded by the General Fund. Traffic Impact Fee Fund (300) Increase Operating Transfers Out by $1,140 This transfer out represents a transfer of deposits originally collected in the Traffic Impact Fee Fund as partial reimbursement for the Downtown Traffic Impact Fee Study which was paid for by the General Fund during Fiscal Year 2000-2001. TDA Fund (211) Increase of $6,963 $28,751 of TDA funded expenditures for the first phase of the Alamo Canal Bikepath project, originally budgeted to take place in Fiscal Year 1999-2000, were incurred during Fiscal Year 2000-2001. The second phase of the Alamo Canal Bikepath project, which was budgeted for $21,788 of expenditures in the TDA fund, was delayed. Garbage Service Fund (225) Increase of $4,236 Expenditures exceeded budget by $4,236 in the Waste Management activity in this fired due to higher than anticipated number of new residents, which resulted in a larger amount of expenditures for contract garbage services. The additional expenditures were offset by higher than anticipated garbage service revenue and interest revenue in the fimd. EMS Fund (230) Increase of $99,175 Reimbursements from the County for first responder services plus interest earnings accounted for in this fund were used to reduce the amount of contract personnel expenditures paid for by the General Fund. Traffic Impact Fee Fund (300) Increase by $51,679 The Traffic Impact Fee portion of the Traffic Signals for Village Parkway project (96560) was $10,953 over budget due to additional engineering related inspection time being required on this project. The East Dublin ROW Acquisition project (96650) was $29,706 over budget due to higher than anticipated contract service costs incurred for acquiring land for streets right of way. The Dublin Blvd Widening - Village Parkway to Sierra (96920) was $11,020 over budget due to higher than anticipated staff time spent on the project. Note that all expenditures in this fund are funded solely from traffic impact revenues received from development. Public Facilities Impact Fee Fund (310) Increase by $3,200 The Civic Center Renovation project (93910) was over budget due to higher than anticipated expenditures for new furniture needed as part of the renovation. Note that all expenditures in this fund are funded solely from public facilities impact revenues received from development. Fire Impact Fee Fund (320) Increase by $162 The Fire Fee Study Update project (94510) was $162 over budget due to higher than anticipated costs incurred for completion of the study. Note that all expenditures in this fund are fimded solely from fire impact revenues received from development. Assessment District Funds (710-717) Increase $10,109 Expenditures in various divisions of thc Assessment District funds were over budget by a total of $10,109 duc to higher than anticipated expenditures incurred by staff and contract personnel in the administration of Proposition 218 election requirements relating to proposed increases in assessments, as well as additional expenditures incurred for thc building of a retaining wall to prevent erosion in the Stagecoach Assessment District. CONCLUSION Attached are Budget Change forms which will allow for amendments to the budget consistent with this report. Staff recommends that the City Council receive this report, approve additional operating transfers totaling of $2,128 to the General Fund, and authorize the Mayor to execute the attached budget changes. This information will be reflected in the Final Comprehensive Annual Financial Report, which will be presented to Council no later than December 2001. CITY OF DUBLIN BUDGET CHANGE FORM - FISCAL YEAR 2000-2001 CHANGE FORM # New Appropriations (City Council Approval Required): Budget Transfers: X__ From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000) (If Other than General Fund, Fund No - Within Same Department Activity X From New Revenues Between Departments (City Council Approval Required) Other Name: Name: General Fund- City Manager - Salaries Full $5,656 Time Account #: Account 001.10200.701.001 Name: Name: General Fund - Central Services - Salaries $4,491 Full Time Account #: Account # 001.10210.701.001 Name: Name: General Fund - City Attorney- Professional $73,453 Services Account #: Account #: 001.10300.741.000 Name: Name: General Fund - City Attorney - Reimbursable $85,542 Account #: Account #: 001.10300.741.003 Name: Name: General Fund - Building Management - Gas $33,847 and Electric Account #: Account #: 001.10500.725.005 ~ Name: Name: General Fund - Building Management - $11,480 Contract Services General Account #: Account #: 001.10500.740.000 Name: Name: General Fund- Insurance - Claims Paid $27,775 Account #: Account #: 001.10600.717.002 Name: Name: General Fund- Elections - Printing $4,664 Account #: Account # 001.10700.716.000 City Manager: Date: Signature ASD/Fin Mgr f~. ~>-~c~ ~ Date: Signature REASON FOR BUDGET CHANGE ENTRY: These represent the fmal year end budget adjustments for the Preliminary Financial Report for Fiscal Year 2000-2001 (1 of 5) Mayor: Date: Posted By: G:L4UDITWY 2OOO-OllcafrhVORM-budget change, doc Signature Signature Date: CITY OF DUBLIN BUDGET CHANGE FORM - FISCAL YEAR 2000-2001 CHANGE FORM # New Appropriations (City Council Approval Required): Budget Transfers: X From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000) (If Other than General Fund, Fund No - Within Same Department Activity X From New Revenues Between Departments (City Council ApproVal Required) Other Name: Name:General Fund- Development Services $4,174 Processing- Machinery and Equipment ISF Account#: Account #:001.93200.750.073 Name: Name: General Fund - Street Tree Maintenance- $7,162 Contract Services AccoUnt #: Account #: 001.30400.740.000 Name: Name: General Fund - Automated Notification $154 System- Operating Supplies Account #: Account #: 001.93325.713.000 Name: Name: General Fund- Document Storage and $4,200 Retrieval - Machinery and Equipment ISF Account #: Account #: 001.93970.750.073 Name: Name: General Fund- Dougherty Road Tree $4,155 Planting - Engineering Inspection · Account #: Account #: 00i.94192.740.079 Name: Name: General Fund - Community Gym at Valley $146 High'- Buildings AccoUnt #: Account #: 00i.95110.750.030 Name: Name: General Fund - Swim Center Improvements - $314 Improvements Not Building Account #: Account #: 001.95910.750.050 Name: Name: General Fund- Swim Center Exterior Painting $2,518 / Fence - Improvements Account #: Account # 001.95911.750.050 City Manager: Date: Signature ASD/Fin Mgr ~ ._^~o_~?~.~ ~ Date: Signature REASON FOR BUDGET CHANGE ENTRY: These represent the f'mal year end budget adjustments for the Preliminary Financial Report for Fiscal Year 2000-2001 (2 of 5) Mayor: Date: Signature G: ~1UDIT~FY 2000- 011cafrlFORM-budget change part 2.doc Posted By: Date: Signature ¢ / ~ /,~/~//,~ / CITY OF DUBLIN BUDGET CHANGE FORM - FISCAL YEAR 2000'2001 CI-IANG~ FORM # New Appropriations (City Council Approval Required): Budget Transfers: From Unappropriated Reserves From Budgeted Contingent Reserve (1080-799.000) (If Other than General Fund, Fund No - Within Same Department Activity From New Revenues Between Departments (city Council ApprovalRequired) Other Name: TDA Fund - Alamo Canal Bikepath to $21~788 Name: General Fund - Bedford Court Subdrain - $129 I580- Improvements Engineering Inspection Account #:211-96772-750-050 Account #: 001.96021.740.079 Name: Name: General Fund - I580/San Ramon Rd $19,221 Improvements - Contract Services Account #: Account #: 001.96380.740.000 Name: Name: NPDES - Non Departmental - Transfers Out $207 Account #: Account #: 222-10000.799.099 Name: . Name: TDA Fund - Alamo Canal Bike Path - Capital $28,751 Outlay Account #: Account #: 211.96770.750.050 Name: Name: FEMA - Non Departmental - Transfers Out $781 Account #: Account #: 212.10000.799.099 Name: Name: Garbage Service Fund ~ Waste Management- $4,236 Contract Services Account #: Account #: 225-50200.740.000 Name: Name: EMS Fund - Fire Services - Personnel $99,175 Account #: Account #: 230.20600.740.001 Name: Name: Traffic Impact Fees - Non Departmental - $1,140 Transfers Out Account #: Account # 300.10000.799.099 City Manager: Date: Signature ASD/Fin Mgr ~,~ Vx......~~ Date: Signature REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year 2000-2001 (3 of 5) Mayor: Date: Signature Posted By: G : M UDITtFY 2OOO-O l lcafr~FORM-budget change part 3.doe Signature Date: CITY OF DUBLIN BUDGET CHANGE FORM - FISCAL YEAR 2000-2001 New Appropriations (City Council Approval Required): X__ From Unappropriated Reserves (If Other than General Fund, Fund No - X From New Revenues Budget Transfers: CHANGE FORM # From Budgeted Contingent Reserve (1080-799.000) Within Same Department Activity Between Departments (City Council Approval Required) Other Name: Name: Traffic Impact Fees - Traffic Signals Village $10,953 Parkway- Engineering Inspection Account #: Account #: 300.96560.740.079 Name: Name: Traffic Impact Fees ~- East Dublin ROW $29,706 Acquisition - Right of Way Service Account #: Account #: 300.96650.740.083 Name: " Name: Fire Impact Fee Fund - Fire Fee Study Update $162 - Contract Services General Account #: Account #: 320.94510.740.000 Name: Name: Street Lighting A.D. - Engineering A.D. $1,305 Account #: Account #: 710.90300.740.074 Name: Name:Stagecoach A.D. - Public Works - Salaries FT $54 Account #: Account #: 711.30100.701.001 Name: Name: Stagecoach A.D. - Street Landscape $3,649 Maintenance - Contract Services General Account #: Account #: 711.30500.740.000 Name: Name: Stagecoach A.D.-Engineering - Legal Notices $489 Account #: Account #: 711.90300.740.074 Name: Traffic Impact Fees - Dublin Blvd Widening $11,020 Village Parkway to Sierra - Salaries FT Account #: 300-96920-701.001 Name: Name: Dougherty A.D. - Public Works - Salaries $115 Account #: Account # 713.30100.701.001 City Manager: Date: Signature Signature REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year 2000-2001 (4 of 5) Mayor: Posted By: Signature Date: Date: Signature ~./9/ /z>/~,//z~ / CITY OF DUBLIN BUDGET CHANGE FORM - FISCAL YEAR 2000-2001 New Appropriations (City Council Approval Required): X__ From Unappropriated Reserves (If Other than General Fund, Fund No - X From New Revenues CHANGE FORM # Budget Transfers: From Budgeted contingent Reserve (1080-799.000) Within 'Same Department Activity Between Departments (City Council Approval Required) Name: REVENUE - General Fund - Zoning and Subdivision Fees $106,928 Account #: Account 001.565.001 Name: REVENUE - General Fund - Internment Fees $1,832 Account #: Account #: 001.565.029 Name: REVENUE - EMS Fund - District Reimbursement $84,750 Account #: Account #: 230-557.003 Name: Name: Dougherty A.D. - Engineering- COntract Services $2,982 Account #: Account #: 713.90300.740.074 Name: Name: Santa Rita A.D. - Engineering- A.D. Engineering $470 Account #: Account #: 716.90300.740.074 Name: Name: E Dublin A.D. - Engineering - A.D. Engineering $1,045 Account #: Account #: 717.90300.740.074 Name: Name: Federal COPS Fund - Personnel $15,034 Account #: Account #: 203.20100.740.001 Name: Name: REVENUE - Federal COPS fund - Fed COPS grant $14,709 Account #: Account #: 203.559.005 Name: Name: General Fund- Cemetary- Contract Services $1,832 Account #: Account #: 001.80130.740.000 Name: Name: Public Facilities Impact Fee - Civic Center-Buildings $3,200 Account #: Account # 310.93910.750.030 City Manager: Date: Signature ASD/Fin Mgr ~~k_ ~,,.._~,.~/k_..~ Date: Signature REASON FOR BUDGET CHANGE ENTRY: These represent the final year end budget adjustments for the Preliminary Financial Report for Fiscal Year 2000-2001 (5 'of 5) Mayor: Signature Posted By: G:M UDITtFY 2000-OllcafrlFORM-budget change part &doc Signature Date: Date: