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HomeMy WebLinkAboutItem 4.10 Qtr Financial Rpt~~~~ Off' nU~~~ /ii ~ 111 L~~ - ~ ~~~ DATE: TO: FROM: STAFF REPORT CITY COUNCIL CITY CLERK File #330-50 November 15, 2011 Honorable Mayor and City Councilmembers ~~ Joni Pattillo, City Manager ° ~' SUBJECT: Quarterly Financial Report for the Period Ending September 30, 2011 (First Quarter Fiscal Year 2011-2012) Prepared by Vivian Gong, Finance Manager and Paul Rankin, Administrative Services Director EXECUTIVE SUMMARY: The City Council will be presented with preliminary information related to the revenues and expenditures through the end of the first quarter of Fiscal Year 2011-2012. Based on the completion of three months of activity the report will include analysis of significant trends and variances between budgets and actual expenditures. FINANCIAL IMPACT: Detailed financial information can be found within the Staff Report and the Attachments. RECOMMENDATION: Staff recommends that the City Council receive the reports as authorized by Section 41004 of the California Government Code. ~'~ ... , ~" M_ °~...,,..... ~ " ~ .. l a,ti~ .......~~ . Submitted By Reviewed By Administrative Services Director Assistant City Manager DESCRIPTION: This item provides the report on the preliminary financial statements for the first quarter which includes the months of July, August, and September 2011. 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. Contents of Reports The Quarterly Report is broken into four components to provide a breakdown of information. The components are: Page 1 of 5 ITEM NO. 4.10 • Attachment 1 General Fund Year To Date Revenues and Budget Comparisons (The report also includes a graphic comparison of actual revenue collected compared to the same period in the previous year. The report is broken down into Major Revenue Types.) • Attachment 2 General Fund Year To Date Expenditures and Budget Comparisons (The report also includes a graphic comparison of actual expenditures compared to the same period in the previous year. The report is broken down into Major Program Types with segregated information for Police and Fire Services.) • Attachment 3 Comparison of Revenues Versus Expenditures - By Fund Type (The report provides budget to actual comparisons for the current Fiscal Year as well as information for the same period in the previous Fiscal Year. The information is arranged by Fund Type: General Fund; Special Revenue Fund; Assessment District Funds; Agency Trust Funds; and Internal Service Funds.) • Attachment 4 Monthly Fund Balances (The report presented is as of the end of the quarter and it provides fund balance information as well as revenues and expenditures to date as required in Government Code Section 41004. The first page is a high level summary followed by additional detail for each fund.) The first quarter represents 25% 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 also 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 or bi-monthly 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 September 2011 represented 11 % of the current budget. Although the number does not track with the fact that 25% of the Fiscal Year is complete, it is consistent with the collection in the first three months of the previous Fiscal Year in which the City collected 10% of its total General Fund revenue. There are seasonal differences in the timing of the receipt of the two largest General Fund Revenues (Property Tax and Sales Tax). In order to place the year to date trends in context, the Table and discussion on the following page includes: the Current Year Budget, Prior Fiscal Year Total and the Difference. This helps to provide context to the most recent trends. This will also help to identify items where a decrease in year to date collections may be consistent with the adopted Fiscal Year 2011-2012 Budget and Financial Plan. Summary of Significant General Fund Revenue Differences For Amounts Collected July -September 2011 vs. July -September 2010 Page 2 of 5 REVENUE YTD YTD DIFFERENCE September September FY 2011/12 EXPLANATION 2011 2010 More / (Less) FY 2010/11 Property $ 0.00 $ 919,994 ($ 919,994) The initial payment of Property Taxes Taxes is a distribution of the Unsecured advance in late September. The deviation is the result of a timing difference with the receipt and posting ANNUAL ACTUAL of this revenue in 2011 compared to BUDGET PRIOR YR DIFFERENCE 2010. $22,066,000 $21,918,484 $ 147,516 Sales Tax/ $1,808,413 $1,899,051 ($ 90,638) The reported revenue as of In-Lieu September only includes advances Sales Tax based on State estimates, which may change from year to year. The reconciling payment for first quarter is not received until December. There is a significant lag in sales tax data and Staff regularly monitors detailed ANNUAL ACTUAL information in conjunction with the BUDGET PRIOR YR DIFFERENCE City's Consultant as the information $13,245,000 $12,969,119 $ 275,881 becomes available. Transient $ 154,637 $70,807 $83,830 There has been growth in this Occupancy revenue. The increase is partially due Taxes to a difference in the number of properties reporting by September 30t" of each year. If the data were ANNUAL ACTUAL normalized to reflect July and August BUDGET PRIOR YR DIFFERENCE tax reports for all hotels, the increase $670,000 $683,732 ($13,732) would be approximately $46,880 from 2010 to 2011. Franchise $ 197,817 $106,176 $91,641 The increase is partially associated Taxes with the amended fees for waste management services, which results in additional franchise taxes. The FY11/12 budget anticipated an increase of 6% over prior year actual receipts. In the previous Fiscal Year ANNUAL ACTUAL there was a lag in the timing of the BUDGET PRIOR YR DIFFERENCE collection at the higher rates. $2,802,130 $2,639,584 $162,546 Page 3 of 5 REVENUE YTD YTD DIFFERENCE September September FY 2011/12 EXPLANATION 2011 2010 More / (Less) FY 2010/11 Licenses / $ 1,090,991 $ 650,795 $ 440,196 The majority of the positive variance Permits is related to an increase in building permit activity. A total of 309 permits were issued for residential units in the first quarter of the current year, compared to 77 permits issued in the ANNUAL ACTUAL first quarter of the prior fiscal year. BUDGET PRIOR YR DIFFERENCE Staff monitors activities regularly and $2,043,830 $2,752,748 ($708,918) will review how much of the volume may be due to Developers obtaining ermits earlier in the ear. Charge for $ 1,300,809 $ 1,047,108 $ 253,701 The positive variance is primarily Services related to Development Services both in Engineering Plan Check/Inspection fees ($149,000) and Zoning fees ($56,000). Waste Management Admin Fees increased by $48,000 in accordance with the rates collected by AVI. The deviation in this revenue ANNUAL ACTUAL category is also comprised of other BUDGET PRIOR YR DIFFERENCE minor positive and negative $5,854,490 $6,432,785 ($578,295) deviations. Other $ 547,303 $ 236,028 $ 311,275 This revenue category typically Revenue includes payments such as contributions, donations, or reimbursements that are irregular and may not recur. The variance is primarily related to the community benefit payments, which under some development agreements are collected at the time of the Building Permit. Through September 2011 approximately $340,000 in community ANNUAL ACTUAL benefit payments were received vs. BUDGET PRIOR YR DIFFERENCE $42,624 received in the same period $1,059,760 $3,326,670 ($2,266,910) of 2010. General Fund Expenditures Overall, through the month of September 2011, expenditures in the General Fund totaled approximately $5.2 million and represented approximately 10% of the total budgeted expenditures in the General Fund (Attachment 2). Of this amount, a total of $137,037 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. Page 4 of 5 An examination of only the General Fund Operating Expenditures (Attachment 2) indicates, that through September 2011, expenditures totaled 10% of the Budgeted General Fund expenses, compared to 9% in the previous year. The total amount of General Fund Operating expenditures for all departments in the first three months of Fiscal Year 2011-2012 were approximately $812,314 higher than the amounts expended for the same period in Fiscal Year 2010/2011. This variance reflects a combination of increases and decreases when compared to prior Fiscal Year. The largest variance is in Culture and Community Services (approximately $257,000) which is due primarily to a timing difference in Park Maintenance contract services. There is also a year to year variance with Community Development (approximately $265,000) which primarily reflects contract services related to development processing. 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. September 30, 2011 General Fund YTD (Year-To-Date) Revenues / Budget Comparison 2. September 30, 2011 General Fund YTD (Year-To-Date) Expenditures / Budget Comparison 3. Comparison of Revenues versus Expenditures (By Fund Type) 4. Summary and Detail of All Funds Revenues, Expenditures, and Fund Balances 7/1 /2011 - 9/30/2011. Page 5 of 5 City of Dublin 2011-2012 YTD Revenues and Budget Comparison for the Period Ending September 30, 2011 Total General fund Other Revenues 7 °~o Char es for Services ~ 22°x° ~ 1(% Intergovernmental ~ (l~,o from State 5°/0 ~ 22 °x° Interest 2_ °/o ~ 21 Io fines and forfeitures 16% Licenses and Permits 2 0~0 ~ ~~~0 franchise Taxes -~ Transient Occupancy ~ 2_ ~/o Taxes 10 °/o Real Property ~ 21 /o Transfer Tax 11 °/o 14% Sales Taxes 15°/0 ^ FY 2011/12 ~uuuo FY 2010/11 0 oio 30°/0 60°/0 90°/0 120 °/0 150 °/o 25 °/o of Year Complete FY 2011/12 Budget Property Taxes 22,066,000 Sales Taxes 13,245,000 Real Property Transfer Tax 400,000 Transient Occupancy Taxes 670,000 Franchise Taxes 2,802,130 Licenses and Permits 2,043,830 Fines & Penalties 118,650 Interest & Rentals 1,322,050 Intergovernmental 360,000 Charges for Services 5,854,490 Other Revenues 1,059,760 Total General Fund Revenues 49,941,910 FY 2011 /12 % of FY 2010/11 % of Total for YTD Actual Budget YTD Actual FY 2010/11 0 0% 919,994 4% 1,808,413 14% 1,899,051 15% 84,523 21 % 53,512 1 1 154,637 23% 70,807 10% 197,817 7% 106,176 4% 1,090,991 53% 650,795 24% 24,692 21 % 20,343 16% 288,616 22% 349,405 23% 0 0% 24,194 5% 1,300,809 22% 1,047,108 16% 547,303 52% 236,028 7% 5,497,801 1 1 % 5,377,413 10% o~„~P,;,«,,,3;~~„~,3A~,, ATTACHMENT 1 City of Dublin 2011-2012 YTD Expenses and Budget Comparison For the Period Ending September 30, 2011 Total General Fund ~ 10% Expenses 9% CIP Projects 60% 5 /° • ~19% Community Development 20% Culture & Community ~ 20% Services 8% Health and Welfare 5% 14 /° Transportation ~ 1 0% 1 /° Other Public Safety o% 2 /° Fire 1 % 1% Police ~% 2% General Government ~ 19% 1 0% 20% FY 2011/12 Budget General Government 7,415,989 Police 13,323,188 Fire 10, 534, 240 Other Public Safety 640,990 Transportation 2,024,442 Health and Welfare 259,404 Culture and Community Services 8,051,796 Community Development 7,018,620 CIP Projects 2,310,996 Total General Fund Expenses 51,579,665 General Fund Operating Expenses 49,268,669 ^ FY 201 1 /12 uuuu FY 2010/11 40% 60% 80% 100% 120% 25% of Year Complete FY 2011 /12 % of FY 2010/11 % of Total for YTD Actual Budget YTD Actual FY 2010/11 1,402,596 19% 1,193,197 15% 291,716 2% 258,115 2% 103,996 1 % 89,668 1 16,927 3% 17,249 2% 338,708 17% 274,124 15% 13,952 5% 45,702 14% 1,570,552 20% 1,313,263 18% 1,360,728 19% 1,095,543 20% 137,037 6% 172,762 5% 5,236,212 10% 4,459,623 9% 5,099,175 10% 4,286,861 9% o~,~P,,«,,,3;~~„3,4A,.,, ATTACHMENT 2 CITY OF DUBLIN PRO. FORMA COMPARISON OF REVENUE VERSUS EXPENDITURES (By Fund Type) FISCAL YEAR 2011-2012 FOR THE PERIOD ENDING SEPTEMBER 30, 2011 {Quarter 1} Prepared by The Finance Department November 2, 2011 • General Fund -Comparison of Revenue & Expenditures 71112D11 - 9130/2011 • Special Revenue Funds -Comparison Revenue & Expenditures 7/11201 1 - 9f3012D11 • Assessment District Funds -Comparison Revenue & Expenditures T/112011 -- 9/30/2011 •~ Agency Trust Funds -Comparison Revenue & Expenditures 7/1/2011 ~- 9/30/2011 • Internal Service Funds -Comparison Revenue & Expenditures 711/2011 -- 9130/2D11 ATTACHMENT 3 Printed an: 11102/2411 CITY OF DUBLIN Page 1 of 2 GENERAL FUND COMPARISON OF REVE NUES 1 VERSUS EXPENDIT URES FOR THE PERIOD 711 /2011 THROUGH 9134!2019 2012 2012 2D12 2012 2011 2fl11 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD ***'~****REVENUESISOURCE OF FUNDING*****"* PROPERTY TAXES 22,066,fl00 22,066,ODD 21,918,4$4 919,994 4 SALES TAX 13,245,(300 1,808,413 11,436,587 14 % 12,969,119 1,$99,051 15 PROPERTY TRANSFI»R TAX 400,OD0 $4,523 315,477 21 % 475,199 53,512 11 HOTEL TAX 670,Ofl0 154,637 515,363 23 % 683,732 7£1,807 10 °/a .FRANCHISE TAXES -WASTE MGT 1,600,0130 197,817 1,402,183 12 % 1,444,816 106,176 7 °10 FRANCHESE TAXES -UTILITIES 1,202,13D 1,242,130 1,194,788 LICENSES & PERMITS 2,043,830 1,090,991 952,839 53 % 2,752,748 650,795 24 FINES & PENALTIES 918,650 24,692 .93,95$ 21 % 124,615 20,343 16 % INTEREST 853,040 154,746 698,294 18 % 999,167 222,039 22 % RENTALS & LEASES 469,O1D 133,$70 335,140 29 % 501,602 127,366 25 °,6 INTERGOVERNMENTAL -FEDERAL 19,353 INTERGOVERNMENTAL -STATE 360,000 36D,000 477,259 24,184 5 CHARGES FOR SERVICES 5,854,490 9,300,809 4,553,681 22 % 6,432,785 1,047,106 16 OTHER REVENUE 1,059,760 547,303 512,457 52 % 3,32$,671 236,028 7 SUS-TOTAL OPERATING REVENUES 49,944,990 5,497,799 44,444,111 11 % 53,320,317 5,377,413 10 T€tANSFERS IN 27,77D 27,770 29,726 GRAND TOTAL REVENUFJSOURGES 49,969,680 5,497,799 44,471,881 11 % 53,350,042 5,377,413 10 "**"*'**EXPENDITURESITRANSFERS****"*** GENERAL GOVERNMENT CITY COUNCIL 465,680 69,360 396,320 i5 °fa 338,090 41,156 12 GITY MANAGER/CITY CLERK 1,253,480 292,451 967,D29 23 % 1,i2D,492 257,491 23 ELECTIONS 1,870 1,870 24,389 512 2 CENTRAL SERVICES/HUMAN RESOURCES 531,140 106,151 424,989 20 % 387,252 79,$69 21 INSURANCE 884,370 253,555 530,815 29 % 902,515 203,713 23 CITY ATTORNEY 687,540 130,195 557,345 19 °10 652,766 142,350 16 ADMINISTRATIVE SERVICES 2,092,810 407,262 1,685,548 19 % 1,787,878 4D3,891 23 SU[LD[NG MANAGEMENT 740,785 i23,fi47 617,13$ 17 % 684,517 102,510 15 NON-DEPARTMENTAL 75$,314 19,975 73$,338 3 % 2,252,977 1,705 D GENERAL GOVERNMENT-SUBTOTAL 7,415,989 1,402,596 6,013,393 19 % 8,150,877 1,193,197 15 PUSLiC SAFETY POLICE 13,323,188 291,716 13,031,472 2 °/a 92,514,734 258,115 2 FIRE 10,534,240 103,996 1D,430,244 1 % 10,069,956 89,868 1 DISASTER PREPAREDNESS 94,650 13,733 80,917 i5 % 346,664 11,925 3 CROSSING GUARDS 322,960 508 122,452 D % 1fl0,$93 3,0$1 3 ANIMAL CONTROL 37D,31D 370,310 414,420 TRAFFIC SIGNALS/STREET LIGHTING 53,070 2,686 50,3$4 5 % 139,759 2,233 2 PUBLIC SAFETY- SUBTOTAL 24,498,418 412,638 24,085,780 2 % 23,576,827 3$5,032 2 TRANSPORTATION PUBLIC WORKS ADMINISTRATION 876,742 180,518 696,228 21 % 833,733 164,502 20 STREET MAINTENANCE/SWEEPING 150,930 15,137 135,793 10 % 134,967 15,051 11 STREET LANDSCAPEffREE MAINTENANCE 996,770 143,053 853,717 74 °/a 865,091 94,571 11 % TRANSPORTATION -SUBTOTAL 2,024,442 338, 708 1, 885, 734 17 % 1,833, 791 274,124 15 HEALTH 8< WE=LFAf~E ENVIRONMENTAL SERVICES 6,000 1,032 4,968 17 SOCIAL SERVICES 253,404 12,873 240,533 5 % 337,222 45,702 14 HOUSING PROGRAMS 50 (50j HEALTH & WELFARE- SUBTOTAL 259,404 13,952 245,452 5 % 337,222 ~ 45,702 14 PrEnted on: 11/0212011 CITY OF DUELIN Page 2 of 2 GENERAL FUND COMPARISON OF REVENUES f VERSUS EXPENDITURES FDR THE PERIOD 7/1/2011 THROUGH 9/30/2011 2012 2092 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD °*'*"*'EXPENDITURESITRANSFERS"*'""** CULTURE & LEISURE SERVICES COIVINiUNITY TV 32,$40 7,384 25,456 22 % 145,326 36,320 25 LIBRARY SERVICES 568,465 23,754 542,711 4 % 51$,077 15,229 3 PARK MA]NTENANCE 2,4$7,971 414,569 2,073,442 97 % 1,973,357 205,480 10 HERITRGE & CULTURALARTS 821,$90 162,249 659,641 20 % 739,661 150,139 20 RECREATION & COMMUNITY SERVICES 3,829,180 887,421 2,941,759 23 % 3,625,011 863,472 24 PARKS/FACILITIES DEVELOPMENT 313,450 75,175 238,275 24 % 271,879 42,623 20 CULTURE & LEISURE SERVICES -SUBTOTAL 8,051,79& 1,570,552 5,481,244 20 % 7 213,112 1,393,263 78 COMMUNITY DEVEL:OPM'~NT DEVELOPIv1ENT SERVICES 4,491,990 819,704 3,672,286 18 % 3,447,767 693,526 20 ENGINEERING 1,$25,480 451,735 1,373,745 25 % 1,804,759 335,29$ 19 ECONOMIC DEVELOPMENT 701,150 89,29D &11,860 13 % 318,726 66,798 21 COMMUNITY DEVELOPMENT-SUBTOTAL 7,018,520 1,360,728 3657,892 19% 5,571,252 1,095,543 20% SUB-TOTAL OPERATIONG EXPENDITURES 49,268,669 5,099,174 49,169,495 i0 % 45,583,081 4,285,861 g TRANSFERS OU7 2,390,896 137,037 2,173,959 6 % 3,347,946 172,762 5 GRAND TOTAL EXPENDITURES 51,579,655 5,235,211 45,343,454 10 % 50,031,027 4,459,624 9 REVENUES (SOURCE OF FUNDS}OVEfU(UNDER} {1,609,985} 261,588 (1,871,573} (15%} 3,319,015 917,789 28% EXPENDITURES Printed on: 11/02/2011 CITY OF DUBLIN SPECIAL. REVENUI FUNDS COMPARISON Of REVENUES 1 VERSUS EXPENDITURES FOR THE PERIOD 7/1/2011 THROUGH 9/34/2011 2012 2012 2D12 2D12 BU€7GET ACTUAL VARIANCE % BUD Page 1 of 1 2D11 2011 2017 ACTUAL YTD '**"*"`*REVENUESISOURCE 0I= FUNDWG*'''`***** PfiOP ERTY TAXES 150,1 DO 150,10D 148,59D SALES TAX 437,45fl (30,174] 467,624 (7%j 443,313 FINES $~ PENALTIES 173,500 30,387 143,113 18 % 178,980 28,670 16 INTEREST 126,600 24,436 102,164 79 % 267,583 72,007 27 LOAN REPAYMENTS 500 250 250 50 % 477,039 250 0 INTERGOVERNMENTAL -FEDERAL 2,586,770 2,586,770 446,947 ]NTERGOVERNMENTAL -STATE 2,957,424 233,198 2,71$,222 8 % 1,781,225 76,578 4 INTERGOVERNMENTAL -COUNTY 381,17D 26,301 354,869 7 % 1,221,488 55,925 5 CHARGES FOR SERVICES .2,544,310 19,560 2,524,750 1 % 2,310,676 15,906 1 OTHER REVENUE 231,030 15,444 215,586 7 % 1,714,182 172,900 10 °1a 5UB-TOTAL OPERATING REVENUES 9,582,850 318,402 3,263,448 3 % 8,990,023 422,237 5 TRANSFERS IN 6;600 6,600 6,600 GRAND TOTAL REVENUE/SOURCES 9,589,450 319,402 9,270,048 3 % 8,998,623 422,237 5 ******'~*EXPENDITURES/TRANSF£RS*"****** GENERAL GOVERNMI=NT CITY ATTORNEY 5D,166 9,254 4D,912 1$ % 56,447 13,348 24 GENERAL GOVERNMENT -SUBTOTAL 50,168 9,254 40,912 18 % 55,447 13,348 24 PUBLIC SAFETY POLICE 56,728 9,462 47,266 17 % 123,041 1,114 1 FIRE 321,670 643 321,027 0 % 315,733 7,018 2 TRAFFIC SIGNALSISTREET LIGHTING 318,69D 11,367 307,323 4 % 141,859 71,647 $ PUBLIC SAFETY- SUBTOTAL 897,088 27,472 675,618 3 % 580,634 79,773 3 TRANSPORTATION PUBL]C WORKSADMINISTRATION 4,430 1,D45 3,385 24 % 12,842 1,508 12 STREET NIAINTENANCEISWEEPING 574,706 45,818 528,888 8 % 4D8,779 45,454 71 TRANSPORTATION-SUBTOTAL 579,138 45,883 532,273 8 % 421,421 48,982 11 HEALTH & WELFARE WASTE MANAGEMENT 2,625,580 31,647 2,593,933 1 % 2,449,915 24,297 1 % ENVIRONMENTAL SERVICES 370,050 39,049 331,001 11 % 234,324 63,772 27 SOCIAL SERVICES 85,410 7,769 77,301 9 % 104,235 44,140 39 HOUSING PROGRAPIIS 1,822,180 48$,220 1,333,960 27 °/a 9,649,$41 97,957 1 Oihers 22 hfEALTFI & tA/ELFARt= -SUBTOTAL 4,902,820 586,825 4,336,195 72 % 12,438,316 226,190 2 CULTURE & LEISURE SERVICES PARK MAINTENANCE 2,500 2,5fl0 CULTURE & LEISURE SERVICES -SUBTOTAL 2,500 2,500 COMMUNITY DEVELOPMENT ENGINEERING 6,000 6,OOD 6,DOD COMMUNITY DEVELOPMENT -SUBTOTAL 8, 000 8, 000 8, 000 SilB-TOTAL OPERATIONG EXPENDITURES 6,237,710 844,213 5,593,497 ?0 % 13,502,818 306,278 2 TRANSFERS OUT 4,923,018 161,998 4,7$1,020 3 % 3,473,960 791,039 23 GRAND TOTAL EXPENDITURES 11,180,728 808,212 10,354,518 7 % 18,978,777 1,097;318 8 REVENUES {SOURCE OF FUNDS) OVER!(UNDERJ (7,571,278) (488,810) (1,084,468) 31 % (7,980,154) {875,081) $ EXPENDITURES Printed on: 11102/2011 CITY OF DUBLIN Wage 1 of 1 ASSESSMENT DISTRICT FUNDS COMPARISON OF REVENUES 1 VERSUS EXPENDITURES FOR THE PERIOD 7/112011 THROUGH 9!3012011 2012 2012 2012 2012 2fl11 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YT© ********REVENU£SISOURCE OF FUNDING****"*** PROPERTY TAXES 957,200 957,200 904,738 INTEREST 11,330 2,001 9,329 18 % 13,554 2,$59 21 OTHER REVENUE 2,500 2,500 4,584 SUS-TOTAL OPERATING REVENUES 971,030 2,009 969,029 0 % 922,876 2,858 0 GRAND TOTAL REVENUE/SOURCES 571,030 2,001 969,029 0 % 922,876 2,859 4 *****"*'~EXPENDITURESlf RANSFERS****'~*'* PUBLIC SAFETY TRAFFIC SIGNALSiSTREET LIGHTING 431,030 25,513 405,517 6 % 363,532 25,126 7 PUBLIC SAFETY- SUBTOTAL 431,030 25,513 405,517 6 % 363,532 25,126 7 TRANSI'ORTAT[ON STREET LANDSCAPEITREE MAINTENANCE 487,300 67,884 419,416 14 % 430,182 50,531 12 TRANSPORTATION -SUBTOTAL 487,300 67,884 419,418 14 % 430,182 50,591 12 CQMIMUNITY Di;VELOPINI;NT ENGINEERING 32,880 2,605 30,275 8 % 32,351 3,907 12 COMMUNITY DEVELOPMENT -SUBTOTAL 32,880 2,605 30,275 8 % 32,351 3,947 12 5UB-TOTAL OPERATlONG EXPENDITURES 951,290 96,002 855,208 10 % 826,D65 75,624 10 TRANSFERS OUT 87,570 87,570 44,238 GRAND TOTAL EXPENDITURES 1,038,784 96,002 842,778 9 % 870,303 79,624 9 REVENUES (SOURCE OF FUNDS} OVER/{UNDFRJ (87,754) (94,001) 26,251 939 % 52,573 (7fi 765) (146%J EXPENDITURES Prinfed ors; 11/02/2011 CITY OF DUBLIN Page 1 of '! AGENCYlTRUST FUNDS COMPARISON OF REVENUES /VERSUS EXPENDITURES FOR THE PERIOD 7/112091 THROUGH 9/3412091 2072 2fl12 2012 2012 2011 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD *****'**REVENUESlSOURCE OF FUNDING****"*** PROPERTY TAXES 531,72$ INTEREST 2,829 (2,829) 1,4$5,341 1,101 0 OTHER REVENUE 194,4$0 (194,48fl} 1,862,493 12$,407 7 SUB-TOTAL OPERATING REVENUES 997,309 (197,309) 3,879,582 129,508 3 GRAND TOTAL REVENUE/SOURCES 997,309 (997,309) 3,879,552 129,508 3 °10 **~`*`***EXPENDITURES/TRANSFERS****"""* . GENERAL GOVERNMENT NON-DEPARTMENTAL 244,170 616,605 (372,435} 253 % 1,04$,309 2$7,232 27 GENERAL GOVERNMENT-SUBTOTAL 244,170 516,805 (372,435) 253 % 9,048,309 287,232 27 SUB-TOTAL OPERATIONG EXPENDITURES 244,170 $96,505 {372,435) 253 % x,048,309 287,232 27 % GRAND TOTAL EXPENDITURES 244,170 616,505 {372,435) 253 % 1,048,309 287,232 27 REVENUES (SOURCE OF FUNDS) OVER/(UNDER) (244,170} (419,297} ?75,127 172 % 2,831,253 (157,724} (8%) EXPENDITURES Prinked on: 1110212E)11 CITY OF DUBLIN Page 1 oI 1 INTERNAL SERVICE FUNDS COMPARISON OF REVENUES 1 VERSUS EXPENDITURES FOR THE PERIOD 711/2011 THROUGH 913 012 0 1 1 2412 2092 2012 2012 2411 2011 2011 BUDGET ACTUAL VARIANCE % BUD ACTUAL YTD % *****""REVENUESISOURCE OF FUNDING"*""**"* INTEREST 216,864 38,86$ 384,192 17 % 17Fi,799 31,237 18 GHARGES FOR SERVICES 2,436,964 59$,805 1,$44,155 24 % 1,998,730 478,146 24 OTHER REVENUE 375,900 117,950 257,954 31 % 2,339,148 75,648 3 SUB-TOTAL RPERATlNG REVENUES 3,029,724 751,422 2,278,298 25 % 4,514,675 585,031 13 GRAND TOTAL REVENUE/SOURCES 3,029,720 751,422 2,278,298 25 % 4,514,675 585;031 13 '*"''**`*EXPENDITURESITRANSFERS"`*"~`*"* GENERAL GOVERNMENT NON-DEPARTMENTAL 5,381,068 526,411 4,855,457 14 % 4,290,345 309,440 7 GENERAL GOVERNMENT - 5U8TOTAL 5381,068 526,011 4,855,057 10 % 4,290,345 309,440 7 SUB-TOTAL OPERATIONG EXPENDITURES 5,381,068 526,019 4,855 057 10 % 4,290,345 309,440 7 TRANSFERS OUT 211,$00 211,640 114,832 17,898 96 GRAND TOTAL EXPENDITURES 5,592,668 528,011 5,066,557 9 % 4,405,177 327,336 7 REVENUES (SOURCE OF FUNDS} AVER/{UNDER] (2,5&2,9x8) 225412 (2,788,360) (9%) 109,498 257,695 235 EXPENDITURES CITY OF DUBLIN PRO FORMA MONTHLY FINANCIAL INFORMATION FOR THE PERIOD ENDING SEPTEMBER 30, 2011 (Quarter 1) _ 1 ~"' Prepared by The Finance Department November 2, 2011 • SUMMARY -All Funds Revenue, Expenditures and Fund Balances 7/1 /2011 - 9/30/2011 • DETAIL - By Individual Fund Revenue, Expenditures and Fund Balances 7/1 /2011 - 9/30/2011 ATTACHMENT 4 N d V C R ~ m Q .a N ~ O ~ M L r L 7 ~ fA ~ ~ ~ L ~ O Q. ~ ~ r W ~ ~ U r d 7 r C r > N ~ ^ I O N ~ 'a 7 C ~ 7 LL Q Z U 0 Z zg W a m ~ O W N LL ~ to Z M O F ~ ~ W ~ ~ N F O M 0 ~ Z O W a x w o rn w w H ~ W ('~ H 0 0 ~ Z m W a x w V1 W Q J Z m LLg J Q Oa F r W O LL N ~ O Z M O F rn W ~ ~ N Z o W M ~ ~ W O d' D to W W H 7 W Z (7 w 0 ~ ~ W m ~ W ~_ Z O N a O m p to D z 7 LL (O ~ 00 N N In W O ~ r O M V V a M V ~ V I~ (h r M r r M (p N ~ ~ ~ N O In O ~ ~ ~ V ~ M N ~ ~ In M O M ~ N O O M ~ N M V ~ M N I~ N In N M ~ O ~ M N N O N ~ In I~ O r ~ W In O In to O W ~ O M O W N N M V ~ ~ V I~ (O W ~ ~? M N M V ~ ~ I~ N ~ ~ N r V O In ~ W W ~ 0 0 I~ r O (p (~ to O O O 00 O W 00 V O O O O O ~ M O M O O O In M O ~ ~ (O M ~ M O V O V M M ~ ~ f0 O ~ ~ ~ M M ~ ~ N In V O N O ~ ~ I~ O ~ N r ~ N M ~ W (p ~ I~ O to O W In ~ V I~ M O to I~ r V N M O _ N O ~p (O O p I~ W ~p N N O ~y O N (O ~ ~ (O ~ In O p ~ 00 00 pp pp M (O N ~p N In ~p V I~ In r ~ M N In ~ (O tp M In (D In (D m ~ a N cn o 0 W 0 O o ~ m O a o W a ~ I~ (p m (D m (D o O 0 1~ o r In O (D . (D . 1~ . M . . r . 1n . ~ . 1n . r . ~ . (7 (D . (D . 1~ . V . . N ~ ~ N (D ~ W N ~ ~ a (D p N N W 1n a r 1~ In r 1n n M r ~ r M O 1n ~ ~ r W a 1~ N (D p ~ ~ In ~ 1n N N a N M N ~ ~ r N ~ ~ O ~ ~ ~ O In 1n N ~ ~ N 00 N ~ O O M V M O M o0 I~ O O In r 00 O V O In O ~ O O O V V a a V O o0 V N I a I _ In ~ W N In O O V (O O (p f0 M I~ ~ I V ~ V In M W In ~ f0 V V ~ O W ~ N M f0 I M _ ~? O (O O I~ M r In o0 O M O M N ~ O M M In N a? O M W M ~ M In W M ~ ~ N I ~ N r In In ~ N N W ~ I ~ ~ O O 0 0 0 0 0 0 0 O O O ~ O O O O O O ~ ~ ~ ~ ~ M M ~ M (O ~ (O O M O M O O N N N I~ ~ 00 N ~ N (O O In o0 O In O O In O V O O ~ M M M M O N V N ~ 00 N _ O M (O ~ O O O N I~ O O r O ~ V O N V N N N M ~ ~ O ~ V ~ N M O ~ V I~ r In ~ O ~ N 0 W (D ~. (D ~ ~. ~ 0 W (D ~. (D ~ ~. ~ 0 N O W. 1~ In 0 (D r r ~ 1n. 0 1~ r ~. ~ N M. 0 0 M O r ~ 0 (D M r. N r 0 ~ 1~ ~. (D r o W ~ O. (D In O. a O r ~. 1~ W M. r o N N r. V (D ~. a N ~ N In M. N v W O N. 1n O ~. W o N r ~. N O M. 0 N r ~. N O M. 0 0 o a O W W O r W (O O ~ ~ Q N M O O V O I~ I~ W M V M f0 O O V ~ ~ r f0 r N N N N M r N M M M 00 00 In W N N O O f0 N N f~ N N N (O 00 00 I~ r V (O In 00 ~ W In V O O N ~ O M M ~ M ~ M r M O to N M ~ ~ O 00 ~ In to W M M ~ O a? ~ O ~ O V ~ N ~ ~ N r In O W ~ ~ 00 ~ MO R O F ~ ~ ~ !_ w Z R U ~ (~ 0 j j ~ U_ ~ ~ Z cq ~ LL p > N ~ cq ~ 0 ~ > fi Z Q 7 N - W .~. Z Z 7 W N N W d' d ~O Z W F Z LL o ~ (A J ~ Q 7 W J ¢ Z vNi ~ Q M d J 2 U W Z ~ r a ~ W W ~ ~ Q N •^w (~ 0 yN, H Z ~ U d' ~ (6 z W ^ ~ J W C~ ~ ~ N ~ N ~ C Q Nf ~ d fn LL N U ~ Q U ~ M N fn z ~ LL U 3 I U C~ Q Z Z ~ ~ (6 J (~ Q Q ~ ~ ~ d ~ ~ N J Q C W (6 O ~ J Q (6 (6 ~ W 01 (6 ~ s w ~ ~ m ~ ~ _ ~ s ~ s F w ~ s w °' s O w C7 (7 3 a ~ a ~ w a ~ U 2 ~ ¢ U U ~ ~ O ~ ~ C7 ~ U ~ C7 cq cq cq F ? cq ¢ cq N V C R R ~ m Q .a N ~ O ~ M L C fC ~ D C y r ~ L ,,~^^ MM 0 ~ V/ W ~ C. 7 J r W ~ Q U y w 7 r 0 C r d O > N d ~ ~ O N ~ 'a 7 ~ ~ 7 LL Q O I~ M M M M to V O O W M V M O .-. N O r M ~ O M O W In N r M O V V V (O I~ M O to In M M M _ M O M M O M N W to M M O to O to O to In O M V O M V O V M O I~ N M M r M _ o0 In M M N M I~ M to O N (O O I~ O W N M r M r r o0 In O `-' In M M M M `-' O to to r M M M `-' to M O r W M M r N M M (~ O (~ O O O O O O O O (O V N V O (p O O O I~ O O O O M O M O o0 O I~ ~ O In M r W In O O In O I~ r M r M V M (O In M M `-' `-' N N `-' In `-' Z U 0 Z Z J W a m to ~_ W O LL N ~ M Z g o F O O I O M ~ O (`M') (Op ~ N I N ~ O O O O O I V O M ~ O O O O O ~ I ~ to ~ W ~ ~ N ~ O ~ M 0 ~ Z O W a x w in o in o o m o 0 0 o m a o 0 0 0 o a cn o 0 0 0 0 0 0 (D (D ~ O ~ r N r (D ~ 1~ O M r r N ~ M O ~ O O O O (D (D 1~ O 1n O N (D In n (D O ~ O N M M M W M M O O O O ~ M O n 1n O r ~ N ~ O N O O (D O O N 1~ O O 1n 1n 1~ r r ~ N In 1n O M O M M O r (D W W In 1n M M r N M a (D 1~ M M N r ~ r N a N ~ ~ o rn w w H (Y W ~ (7 H 0 0 ~ Z m W a x w In r N ~ ~ M N N O O O O M O O M W M O O M W OD N O In W In o0 O (O ~ M O O O M O o0 O In O r N O N O V r I~ N M N N M M V O M V O V M O I~ V ~ V N V I~ W O In M W V O N In M W V V r O In r to O M V In O W N M N r r (p (p (O V I~ N M M r 00 O 00 M r N vi w Q J Z m ~g LL _ J Q Q ~ F Q 0 F O O 1 0 O O O O O O O 1 0 O O O O O O 1 0 O O O O O O O O W O LL N ~ M Z g o F O I~ M r O O N r O O M V O (O O O O O o0 00 (O O O r o0 N_ N to W V N M V (O o0 O V In N O r M N N I~ ~ M O M ~ N ~ r U) O N N O r O O OM ~ M r N O ~ V V N `-' N M M to W ~ ~ N Z o W M w °' ~ O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1~ W O 1~ O N W (D N ~ O 1~ r r (D (D 1~ a O M O (D 1~ O (D M (D 1~ O n 1n O W O M In N O M ~ M M O (D N W ~ r In N r ~ W ~ M O (D O 1~ O O r O a r r (D (D M N 1~ O 1n M 1n N O n 1n W ~ (D W O ~ N M 1n M M M M 1n (D a r M r ~ O ~ r N In N a a D to W W H 7 W Z (7 w 0 ~ ~ W m LL (O O O O (O O O M W In M O O O M V N O O O V N V O I~ O (O O M O V V V I~ O V O N N o0 M O 00 O o0 (O o0 (O N o0 M o0 In V N N o0 (O N (O V I~ O r M r I~ M O V N V O I~ W In M W In O N r In M W O r V r (p N ~ 00 00 M N V O 00 I~ W N r r In V (O V In N M M r ~ ~ r N W ~_ Z O Q ~ J p m r O 0 Z 7 LL U N W '6 ~ m '6 N (~ Y N ~ - T ~ N C U U 7 W ~ O m ~ ~ ~ ~ ~ _ R 6 U ~ 01 Q C U U N R F U Q N ~ ° ' N N . N 3 ~ > y R F U J N Y_ m ~ N ~ U _ ~ R F vi Z ~ w s ~ ~ ~ U ~ M d' m (7 s to x x H x H R ~ ~ s M 7 LL C 3 ~ 7 ,~ ~ (6 Q ~ W ~ N N R U C N ~ J J ~ ~ ~ (6 M W Z ?i R ~ U N Q R R ~ _ N F Z R C ~ E ~ ~ >. w R N U t J U U '~ R U fn M i w O C7 ._ R U ( H W W Q H Q H N ~ R ~ t Q (7 U a V M ~ J N H W W W 6 Q M M Q Q U 01 2 Z ~ 1¢WL N (~ N V (D I~ W ~ N V In OD O W Z O ~ O ~ W ~ O O O O O O r ~p O N O N O N O N O N N 0 ~ ~ d N N N N N N N F C7 C W U Q N N ~ E ~ d R C `pl ~ N 7 W O a` ~ m ~~ ~ U ~ 01 N T d' r O ^ fn ~ y ~ U R N R r d N N R ?] > \ CL m d' v 3 3 Q U x ~ N c ~ (7 J ¢ fA m ~ > O •> N M Q r N M Q W O O O N N N N N N d V C R R ~ m Q .a N ~ O ~ M L ~ ~ fC ~ p C y r ~ L p ~ ~ m ~ C. 7 J r W ~ Q U y w ~ ~ p C r d O > N d ~ ~ O N ~ ~ ~ ~ ~ 6L Q U W Z U N N In In O N ~ I~ M In M N d) M I~ O d) O O d) O (O V d) M d) O N O OD CO (O I~ I~ V O Z V M M O (O I~ M ~ N M M M ~ (p ~ ~ ~ M ~ Z Q I~ O) I~ O) O In N M M ~ ~ N M M J In V ~ In M r M M M O M M W Q O M I~ M M W o0 m V V ~~ I~ In In O O O O O O O O O O O O O O O O O O W p N O M M LL ~ O M Z M o F ~~ V O O M O N V N N O O O O O M V (O ~ O O W ~ N M M M W M N M O) O) O) In O) O O N V M I~ W V M O) M In M r W M (O p _ I~ _ M O W (O O) l~ M r ~ O) (O o0 F M I\ ~ O V ~ ~ ~ N M 0 ~ ~ ~ ~ ~ ll ~ Z O W a x w p~ cn o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o cn m v W W O ~ In M W O O (D M ~ 1~ r O (D H d' O (D N N (D 1~ 1n 1n 1n ~ ~ 1n n N n W 7 pj W M N N N W N N pj O pj 11j pj W ~ (~ H ~ O 1~ N N M ~ (D In ~ W 1~ r p 0 1~ M r M N O W ~ r ~ (D W ~ Z M r N M 1~ M m W a x w O J M O O M OD OD In M W ~ O O O Q O In ~ W M W I~ Q Z m M W o0 00 M O) o0 CO N CO V I N O) In O) M 00 ~ O) I O) V In O) ~ M V V O V 7 g LL M (O o0 (O ~ V o0 In M O r r r V O N V J Q M _ (O ~ N I O N W M In o0 M M M M O M M M M O) V V N O) M Q ~ M M F Q 0 F ~ ~ o O o O O O O O o O O o O O O o ~ ~ W ~ O W N M r M V V ~ O ~ ~ V V ~ Z ~ N M O ~~ M O O o0 (O (O In M O r V O O O O O O W O) 00 V ~ M I~ O M M M O V 7 N M M V O) O O) O) In V O) W p O N V V M ~ °' w o ~ p~ W W 0 1~ 0 0 0 ~ 0 ~ 0 W 0 0 M 0 M 0 W 0 W 0 (D 0 In 0 (D 0 M 0 0 1~ o r cn ~ m (D a O H O r M (D M ~ r a O (D (D M M ~ ~ ~ 1~ r In (D N 1~ W Z M In N 1n ~ M M M r r r O ~ In ~ W ~ (~ W ~ 1~ n O O r N N O (D (D ~ W 1~ r p~ N N r M N ~ r r ~ (D W ~ W M N M 1~ M m ~ W ~ U O O O M N N O W I~ W O 00 V O) O V O O O O O Z N ~ N O) V O) 00 M In O) ~ (O I~ N M M M M V N o0 ~ M O Q~ M (O o0 (O M (O V V M (O O J p Q (O N I~ O N W M In o0 M M M M M N M N M m O _ M M N N ~ ~ ~ ~ C ~ N N O) O) r C~ U O i t C Y N d H m ~ R _ s o ° d w v ° ~ ~ 3 m a U ~ H c ~ p U R R p ~ ~ O R R R W R 3 U E R ~ R O d O M D fn W O ~ O W ~ Q O ~ N N O N U U U U U J ~ W O F r ~ ~ O N U F Q M ~ ~ ~ i i ~ ~ N C N > ~ 7 U Q U N N ~ ~~ ~ H ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ o o ~ o d ~ j w ~ a ~ z ~ H rn a a a rn r ~ ~ ~ .m ~ a ~ ~ d U _ J _ J ~ 3 ~ ~ U F ~ m d N N N t" U W J w R -O ~ Z r.+ • R ~ N Z N C C C Q m d ~ N N ~ LL Q R C E N i W ~ R C R d R R R d ~ Q 3 Q w O O U N O R d J W C fn J J J (~ LL U ~ Q Z U J C7 U d M Z Q v ~ Q c V1 ~ U ` N C N M Q In y ~ y N M ~ ~ O O O O p W W O R O O O O O ~ O R N O O O d ~ O O O O ~ ~ d R d V N ~ ~ N ~ N ~ N ~ N ~ N U W N 00 N 2 O) N O) N O) N Q U M M V M In M M M 0 ~ U LL t7 N V C R R ~ m Q .a N ~ O ~ M L C fC ~ D C y r ~ L ,,~^^ MM 0 ~ V/ W ~ C. 7 J y K 0 U W r w 7 r 0 C r d O > N d ~ ~ O N ~ 'a 7 ~ ~ 7 LL Q Z U 0 Z Z J W a m ~ ~_ W O LL N ~ M Z g o F y W ~ j N ~ M D ~ Z O W a x w o ~ W W H ~ W H 0 0 ~ Z m W a x w vi w Q J Z m ~g LL _ J Q Q ~ oa F ~ ~ W O LL N ~ M Z g o F y W ~ ~ N Z O W M W ~ ~ O D~ W W H 7 W Z (7 w 0 ~ ~ W m ~ W ~_ Z O a N J p m r O D Z 7 LL (O (O N N M I~ N M N M M N M N M O r M M M N ~ V M N M N O (p O (p O I~ N O M M W O N N O ~ N O r M M ~ W M (O O O V V In N M M V O N N ~ M (O In In M M M M M M M N M N M N 00 ~ N ~ O M 00 M N O M M M M ~ M M O M M O M N W M V M N M M M In M O M M V O V (O (O (O N r (p M N ~ O O r r r r I~ N W N N In In O O N V O M o0 O O O I~ V O O O O O O O O O O N O ~ N ~ ~ N N O I~ M M ~ ~ ~ ~ W O O O O O O O O O O O O O O O O O O o0 O ~ N O (O I~ O N O r M o0 O I~ M N O M ~ M o0 O N 0 0 0 0 0 0 0 0 0 0 0 0 0 0 W W O M M O V O ~ ~ O In r M ~ O N N ~ N O V 1n N N N M r N M ~ In M M r r M N O O O (D O O O O W 1~ O W W O M O (D O W M (D (D O (D a ~ n ~ N 1~ N N (D (D (D ~ ~ W (D ~ M In M (D M In N r In O O N N M ~ I~ W M N W M W (O N M O I~ M W Q M In V ~ M ~ M O (O O (O O V M In 00 O 00 N O r N O I~ M W N M W N O O O V V M V M V (O In O N V V (O I~ r M M r r M O O O o0 I~ N N M M O M O O V o0 CO M (O M In In M M N O O M N M ~ V ~ O M V M N (O N I~ M r ~ N M r M (p V M N N r M In N W M O O r r r r I~ N W N N N O 1 0 O 1 0 O O O O O O O O O 1 0 O O O O O O O O O 1 0 Q Q (O (O (O M In ~ M O W O O O W o0 (O In M V ~ 00 ~ O V In N N M M M O O N o0 I~ M 00 00 W W lM M M r In V (~j ~ ~ ~ r r r M M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O O ~ In ~ N 1~ r ~ ~ M M N ~ O N (D N N N N 1~ M W W M r O O O O O W In W a In 1n N N r In r ~ W W O I O ~ I~ r O ~ W ~ O W V lM I O CO (O In M M O O ~ V V I~ M M 00 00 M M ~ (O I~ r ~ M N M In M ~ ~ O 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