HomeMy WebLinkAbout8.4 BudgetRpt/MonthlyRpt
CITY CLERK
File # D~[Q].@[li]
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: March 15, 2005
SUBJECT:
ATTACHMENTS:
RECOMMENDA TION:/':1JJJ:V 1.
.~~' 2.
3.
FINANCIAL STATEMENT:
Fiscal Year 2004-2005 Mid~Year Budget Report and
December 2004 Monthly Report of Financial Activities
Report Prepared by: Carole A. Perry, Administrative Services Director
and Fred W Marsh, Finance Manager
1.
2.
3.
YTD Revenues and Budget Comparison
YTD Expenses and Budget Comparison
Financial Statements for the Month of
December 2004
Budget Change Forms
4.
Receive the Reports
Approve Budget Changes
Authorize the use of$556,285 fiom General Fund Senior Ccnter
Reserves to pay for the current Fiscal Year portion of thc Senior
Center project
See Below
DESCRIPTION: Attached is the monthly report of financial activities for December 2004. This report
combincs the montWy financial analysis for December (at the six-month mark) with a more detailed "Mid-
Year Review," It should be noted, that as a separate agenda item for this meeting, Council is also presented
with the monthly financial reports for January and February 2005.
It is important to note that some ofthe data is limited due to a lag in the time when bills for contract services
are received. Therefore, Staff has approached all projections in a conservative manner.
2004-2005 ADOPTED BUDGET - GENERAL FUND REVENUES I EXPENDITURES
The Fiscal Year 2004-2005 Budget adopted by the City Council in June 2004 anticipated that General Fund
Revenues, combined with rescrves for Capital Projects and Net Fund Transfers InlOut, would exceed
General Fund Expenditures by $251,713. If the surplus was realized at the end of Fiscal Year 2004-2005, thc
City Council directed the surplus funds to be addcd to the City's reserve for Economic Uncertainty.
Since the adoption of the Budget, the City Council has approved additional Budget changes, Transfers, or
Revenue adjustments; which have occurred through the Council Meeting of March 1,2005. These items are
summarized on the f01l0wing page:
---------------------------~~~---""--------~----~-~~.----------------------------------------~~-----~~-----------------------------
COPIES TO:
G:\Mid Year ReportslFY 2004-05\midyear report.DOC
8.4
1~'O
ITEM NO.
APPROPRIATION ADJUSTMENTS APPROVED SUBSEQUENT TO BUDGET ADOPTION
Item
Emerald Glen Park Modular Buildings
Public Safety Memorial
State Reimbursement for Booking Fees
Signal- Amador Valley Boulevard and Starward
Dublin Boulevard Undergrounding Utility Reimbursements
Additional CIP & Operating Carryovers from
Fiscal Year 2003-04
Altamont Cruisers Donation
Water Intrusion Repairs Fire Station 16
Tri Valley Triangle Study
Emerald Glen Park Water Play Area Renovation
Tsunami Relief
Shannon Park Play Area Renovation
Totals
REVENUE ESTIMATES UPDATE-GENERAL FUND
Amount of Additional
Appropriations from
Prior Year Reserves
$182,985
$22,305
Amount of Revenue
Additions!
(Reductions)
$60,748
$37,523
($485,443)
$660,779
$1,000
$20,000
$58,500
$61,930
$10,000
$62,216
$1,117,238
$1,000
($423,695)
Staff has analyzed the original Revenue Estimates contained in the Fiscal Year 2004-2005 Adopted Budget.
The following breakdown will address anticipated changes within major categories, as wen as any proposed
adjustments to be made to the Budget Estimates in the City's Financial Records,
Property Taxes
(Category represents approximately 33% of budgeted General Fund Revenues)
The County Auditor Controller has issued a statement to the City containing the amount of
assessments placed on the Property Tax Roll for Fiscal Year 2004-2005. Based upon this information
it appears that the projected property tax revenues will be above the budget original1y approved by
Council, due to additional new development being added to the tax roll,
The estimated budget is net of monies due to the county for the sharing of sales tax collections
covered by the Santa Rita Annexation Agreement, as well as revenue transfers mandated by the State
of California. This includes the permanent Property Tax Shift to the Education Revenue
Augmentation Fund (estimated at about $1.4 million for the City in Fiscal Year 2004-2005), a two
year property tax shift to the State (estimated at $903,000 in Fiscal Year 2004-2005) and Property
Tax Administrative Charges (estimated at $128,000 in Fiscal Year 2004-2005). Council wilJ recall
the State instituted these programs to solve State budget issues. If these programs did not exist the
City Government would have these additionaJ funds available to finance local programs.
Revised Estimate:
Increase $486,000
2qj0
Sales Ta)(es
(Category represents approximately 33% of budgeted General Fund Revenues)
Currently, sales tax collected to date is slightly ahead of the budgeted projection for the year. It
should be noted however, the retail sales tax data recorded to date only includes salcs occurring prior
to October 1,2004 (i.e. first quarter of Fiseal Year 2004-2005) and the advances of sales taxes by the
State for the period of October 2004 through December 2004, It does not include the retail holiday
season reporting, which typically represents a larger pcrcentage of sales tax revenue, Preliminary
projections iodicate that sales tax is estimated to meet budget. However, this increase could be
positively or negatively impacted by holiday reeeipts.
In Lieu Sales and Use Tax Payments are expected to be approximately $189,000 under budget as the
City will oot receive the final cleanup payment for Fiscal Year 2004-2005 (which is currently
expected to be this same amount) until January 2006, The adopted budget had assumed that the
payment would be reeeived in time to accrue back to Fiscal Year 2004-2005.
Revised Estimate:
Decrease $189,000
Taxes Other than Property and Sales
(Category represents approximatcly 7% of budgeted General Fund Revenues)
When comparing tax revenues for the first six months of this fiscal year to the same period in the
prior year, it is projected that the revenues will be above the budget estimate. The combined
adjustments are expected to result in an inerease of$271,000,
The valuation fiom the sales of new and existing residential properties from individual and residential
developer property owners in the City has increased in comparison to the prior year, and as a result
the City expects to collect $180,000 more than originally anticipated in property transfer taxes.
Transient Occupaney Taxes (TOT) collected from the City's four hotels is above the amount
collected through the same pcriod in the prior year due to higher occupancy and room rates. As a
result, the City expects to collect approximately $58,000 more than originally expected for TOT.
Franchise Fees for the first six mouths are above estimates and are projected to be approximately
$33,000 over budget by year end, due to a higher than expected addition of new residential customers
resulting fiom the continued development occurring in the eastern portion of the City.
Revised Estimate:
Increase $ 271,000
Licenses & Permits
(Category represents approximately 7% of budgeted General Fund Revenues)
Revenues in this category are often difficult to predict since Building Permits account for the majority
of this revenue. At this time the overall building permit revenue is projected to be ahead of budget at
year end by approximately $150,000, resulting from a higher than expected number of permits pulled
for new residential construction. The final year end amouuts will be dependent on the timing of
permit issuance for projects targeting the summer construction window. Although these revenues
will be recorded duriug Fiscal Year 2004-2005, the expenses associated with the actual building
inspeetions may oceur in Fiscal Year 2005-2006,
3 "hIC
REVISED ESTIMATE:
Inerease $ 150,000
Interest & Rentals
(Category represents approximately 4% of budgeted General Fund Revenues)
Interest Revenue represents 89% of the total budgeted revenue in this category, The remainder
consists of rentaJ income collcctcd for the use of City facilities.
Although it is too early to calculate the exact General Fund share of total interest revenue, it appears
that the revenues in this category will meet the budget estimate, The General Fund has had a larger
cash balance than was assumed in the budget estimate that was available for investment through
December 2004, This was due, in part, to deferrals that have occurred on some capital projects that
are ftmded with General Fund monies and late biJ1ings by the City's major contract service providers.
The final earnings may be affected by any significant changes that could occur in interest rates and
changes in market value on the City's investments during the remainder of the Fiscal Year.
It currently appears that the revenue to be received fiom the rental of City facilities will meet the
original budgeted forecast.
Revised Estimate:
No Change
Intergovernmental Revennes
(Category represents approximately 1 % of budgeted General Fund Revenues)
The County Auditor Controller has issued a statement to the City containing the estimated amount of
property tax relief to be received by the City from homeowner's exemptions claimed for Fiscal Year
2004-2005, which is $8,000 below what the City had forecast in its adopted budget.
Based upon revenues for the first six months, as compared to the same period in the prior year, it
currently appears that that projected revenues from Vehicle License Fees (VLF) will be above the
revenue estimate contained in the revised Fiscal Year 2004-2005 budget by approximately $121,000,
as the State did not stop paying the backfill portion of the VLF until August 2004 (the budget had
assumed the baekfil1 would not be paid for the entire year). In addition car sales statewide are up over
the prior year.
Revised Estimate: Increase $113,000
Charges for Services
(Category represents approximately 13% of budgeted General Fund Revenues)
Based upon Charges for Services for the first six months, it appears that the original Revenue
Estimate for this category for Fiscal Year 2004-2005 will be met.
Revised Estimate:
No Change
4ðfJD
Fines & Forfeitures
(Category represents less than 1% of budgeted General Fund Revenues)
Parking Fine and Other Court Fine revenues for the first six months are ahead of budget and are
projected to be approximately $17,000 ahead of budget by year end, due to an inerease in the amount
allocated to the City fiom the receipt of court fincs in comparison to the same period in the previous·
year.
Revised Estimate;
Increase $ 17,000
Other Revenues
(Category represents approximately 2% of budget cd General Fund Revenues)
Based upon revenues for the first six months, as compared to the same period in the prior year, it
appears that that pTOj ected revenues in this category will be above the revenue estimate contained in
the Fiscal Y car 2004-2005 Budget by $25,000. This variance is due to proeeeds received fiom the
redemption of unclaimed monies and properties held by Dublin Poliee Services,
Revised Estimate:
Increase $ 25,000
In summary, Staffs proposed changes to its preliminary revised revenue estimate for the General Fund for
Fiscal Year 2004-2005 is approximately $873,000 or 2% higher than the total revised budgeted amount for
revenues in the General Fund. This data is provided to Council for information purposes only; Staff is not
reeommending any budget changes for the City's revenue appropriations at this time.
REVISIONS TO EXPENDITURE ESTIMATES - GENERAL FUND
Staff has reviewed expenditures through December 2004 for all accounts that affect the City's General Fund.
Given the lag in billing for some of the contract services, the City does not have a full six months of
expenses to review for each budget activity, The following discussion highlights those areas where the need
for an increase in the budget appropriation appears likely at this time. The analysis assumes that all other
cxpenditures will be in accordanee with the adopted budget.
General Government
(Represents approximately 11 % of the budgeted General Fund Expenditures)
City Manager expenditures are projected to increase by $1,285, due to attendance at the Green
Building Conference. Subsequent to the adoption of the Fiscal YeaT 2004-2005 budget, it was
determined that the Alameda County Waste Authority was offering Green Building Conference
Grants to member agencies. Attendance at a Green Building Conference was viewed as extremely
beneficial; therefore, the City applied for and received approval for this grant (for an amount not to
exceed $1,250 per eonference attendee). The City was able to send one individual to this eonfercnce
and the costs incurred (up to $1,250) will be reimbursed by the grant.
Revised Budget Estimate:
Net Increase $1,285
Fire
(Represents approximately 18% of the budgeted General Fund Expenditures)
5 ðfJ 10
Fire expenditures are projccted to be approximately $114,000 over budget due to additional overtime
required for the fire training academy for new recruits and for other costs incurred for daily staffing
requirements due to recent retirements,
Revised Budget Estimate:
Net Increase $114,000
Health and Welfare
(Represents less than I % of the budgeted General Fund Expenditures)
Waste Management expenditures are projected to be approximately $10,000 over budget due to
additional consulting scrvices required for the solid waste franchisc procurement process. Note that a
portion of these services were carried over from Fiscal Year 2003-2004 and the total amount of the
consulting agreement eovenng the two year agreement was not exeeeded,
Revised Budget Estimate;
Net Inerease $10,000
Culture and Leisure Services
(Represents approximately 13% of the budgeted General Fund Expenditures)
A budget change of $3,750 is being requested to fund the final portion of the public arts master plan,
which was originally anticipated to be eompleted in Fiscal Year 2003-2004.
Revised Budget Estimate:
Net Increase $3,750
Community Development .
(Represents approximately 16% of the Budgeted General Fund Expenditures)
Community Development expenditures are projected to be approximately $100,000 over budget due
to additional contract building services requircd for the Building Services budget, due to the increase
in permits pulJed for new residential construction; these additional expenditures are offset by an
increased amount of building permit revenue, as mentioned earlier in this report (in the Licenses and
Permits revenue section),
Revised Budget Estimate:
NetInerease $100,000
Capital Projects
(Represents approximately 14% of the Budgeted General Fund Expenditures)
Staff requests that the following budget changes be made for the capital projects listed, The
requested amounts are needed to cover the carryover of expenditures fiom Fiscal Year 2003-2004:
Name of Capital Project
In addition, $280,000 of the $430,000 total budgeted amount for the remodel of the CTV Studio and
$150,000 budgeted for the Dublin Historic Park is currently anticipated for carry over into Fiscal Year 2005-
2006, Lastly, an additional $30,000 is needed for completion of the Short Term Civic Center Offiec Space
Modifications project, due to higher than anticipated expenditures incurred on this project.
6'bID
Revised Budget Estimate;
Net Decrease $343,112
In summary, Staffs proposed changes to the preliminary expenditure estimates for the General Fund during
Fiscal Year 2004-2005 is approximately $114,077 « 1%) LESS than the total amount budgeted for
expenditures in the General Fund,
MID YEAR 2004·2005 SUMMARY OF
GENERAL FUND REVENUE AND EXPENDITURE IMPACT ON RESERVES
Revenue
2004-05 General Fund Revenue Estimate in Adopted Budget
Approved Revenue Reductions Subsequent to Budget Adoption
Appropriation from Reserves for Capital Projects
Additional Available Reserve for Senior Center Project
Preliminary Estimated Increase in Revenues
Operating Transfers In
Total Revised Forecast of General Fund Revenues
Appropriations;
2004-05 General Fund Appropriations in Adopted Budget
Approved Appropriations subsequent to budget adoption
Preliminary Estimated Reductions In General Fund Expenditures
other Operating Transfers Out
Total Revised General Fund Appropriations
Estimated Revenues in Excess of Appropriations
Less Anticipated Carryover to Fiscal Year 2005.06
Net Estimated General Fund Impact
$ 41,319,646
(423,695)
3,208,017
556,285
873,000
219,978
$ 45,753,231
$ 44,495,928
$ 1,117,238
(114,077)
$ 45,499,089
$254,142
(430,000)
(175,858)
USE OF SET ASIDE RESERVES FOR ONE TIME CAPITAL PROJECTS
The Adopted Budget anticipated the use of set aside reserves for the following capital projects:
a.
b.
Senior Center
Downtown/Open Space
Capital Project Carryovers
$1,850,174
$ 744,319
$ 613,524
$3,208,017
c.
In addition to the use of reserves identified above, additional appropriations were carried forward for
construction of the new Senior Center, which resulted in an additional $556,285 of reserves being available
at the end of Fiscal Year 2003~2004 for the funding of the senior center project. It wiJI now be necessary for
the City Council to approve the use of the Fiscal Year 2003-2004 unused Senior Center reserves for
expenditures incurred in Fiscal Year 2004-2005.
75b\O
REVISIONS TO REVENUE ESTIMATES - OTHER FUNDS
An incrcase in the budget for State Transportation Improvement Program grant revenues of $1,177,100 is
necessary due to a delay in the receipt of grant funds for the 1-580 I Tassajara Interchange project.
REVISIONS TO EXPENDITURE ESTIMATES - OTHER FUNDS
Staff requests that the following budget changes be made for the capital projects listed below:
-
Amount of Proposed Explanation of Proposed
Fundinl! Source Name of Project Budl!et Chaol!e Bud!!et Chan!!e
Traffic Impact Fees Reimbursement to Alameda $1,295,665 Expenditures carried over
County Surplus Property fiom Fiscal Year 2003-2004
Authority of90% of Pass - Grant Funds not received
through Grant Funds until Fiscal Year 2004-2005
Traffic Impact Fees 1-580 I Tassajara Interchange $11,810 Expenditures carried over
Proiect fiom Fiscal Year 2003-2004
Public Facility Fee Emerald Glen Recreation and ($133,000) Carryover of portion of
Aquatic Center design to Fiscal Year
2005-2006
Fire Impact Fees Refund of Impact Fee $137,115 Refund of exeess fire impact
Advances fee advances originally
made for design of and
aDDaratus for Fire Station 18
Housing In Lieu First Time Homebuyer ($500,000) Carryover of program to
Program Fiscal Year 2005-2006 due
to delay in hiring
administrative aide in
Housing Division
Equipment Intcrnal Equipment Replacement $5,000 Replacement one scanner
Service Fund used for document imaging
and upgrading of Windows
licenses on six computers at
Senior Center
Total $816.590
FISCAL YEAR 2004-2005 CONCLUSION
As indicated above, the City's estimated General Fund net deficit, based upon preliminary mid-year
projections, is projected to be approximately $176,000. Staff has also prepared proposed budget ehangcs to
account only for events that arc likely to occur during Fiscal Year 2004-2005, as summarized below:
a, An increase in the City Manager budget and corresponding revenue budget of $1,285 due to
additional expenditures incurred for attendance at a Green Building Conference, the entire amount of
which will be reimbursed by the Alameda County Waste Authority.
8ðDlO
b. An iocrease io the Fire budget of $114,000, due to additional overtime ineurred as a result of the
completion of the fire training academy and to meet other staffing requirements.
c. An increase in the Waste Management Budget by $10,000 due to consulting services required for the
solid waste franchise procurement process. .
d, An increase in the Building and Safety budget of $100,000 to fund additional eontract building
services in the Building Division, due to the increase in number of permits pulled for new residential
eonstruction.
e. An increase in the following budgets due to the earryover of expenditures for the following projects
fiom Fiscal Year 2003~2004;
$39,880
$16,820
Blvd $188
$3,750
f. An increase in the budget of $30,000 for completion of the Short Term Civic Center Office Space
Modifications project, due to higher than anticipated expenditures incurred on this project.
g, An increase in the budgets for the following Non-General Fund Projects:
Reimbursement to Alamcda County Surplus Property Authority of 90% of
Pass throu Grant Funds
1-580 I Tassa"ara Interchan e for ex enditures carried over fiom revious ear
Refund of excess im act fee advances used for a aratus and fire station desi
$1,295,665
$11,810
$137,115
h. An increase in the budget for the State Transportation Improvement Program grant revenues by
$1,177,100, due to a delay in the receipt of grant funds for the 1-580 I Tassajara Interchange project.
In addition Staff also proposes that Council authorize the use of $556,285 fiom General Fund Senior Center
Reserves to pay for the current Fiscal Year portion of Senior Center project,
PREVIEW FOR FISCAL YEAR 2005-2006
Generally, a preview of the potential budget impacts for the upcoming fiscal year is presented to the City
Council at its budget study session in April. Given the continued, tenuous budget situation at the State level,
Staff has provided a glimpse of what is on the horizon for the City during Fiscal Year 2005-2006, It is
important to keep this information in the forefront, as the City considers the Fiscal Year 2005-2006 budget
development.
General Fund Proieet Carrvovers
It is anticipated at this time that approximately $430,000 may need to be carried over the Fiscal Year 2005-
2006 for projects started, but not completed, in Fiscal Year 2004-2005.
9lfb 1'0
State Budget Impacts
With the new Vehicle License Fee (VLF)!Property Tax swap, there have been several "transition months"
this fiscal year to allow the State Controller to fully implement the new law, Any differences between what
the City would have normally reeeived via VLF are to be made up in the form of the Property Tax in lieu of
VLF "swaps." Staff has already made the necessary adjustments for these "in lieu" payments, as part of the
City's adopted budget. No other changes are being reeommended at this time,
In addition, consistent with the Proposition 1 A agreement, local goverrunents will once again contribute
approximately $1.4 biJJion in property tax shifts for Educational Revenue Augmentation Fund (ERAF). For
this year (and next), it is expected that individual city contributions will remain the same as in Fiscal Ycar
2004-2005,
As noted earlier in this report, an "eleventh-hour" change to the Fiscal Year 2004-2005 budgct reinstated
booking fees; but with a stipulation that they would not be included as part of the Fiscal Year 2005-2006
State Budget., NOTE: the Fiscal Year 2005-2006 Proposed State Budget affirms this assertion and does not
fund booking fees,
Lastly, it is important to keep in mind that although the State Fiscal Year 2004-2005 budget does includc
ongoing savings and makes ~ progress toward resolving the State's ongoing structural budget shortfall;
that the current spending plan eontains a significant number of one-time or limited-term solutions and will
necessitate additional spending in future years. The combination of these factors seems to indicate that the
Statc will continue to be confionted with budget shortfalls, Early estimates put prospective shortfalls in the
range of $6 billion in Fiscal Year 2005-2006 and $8 billion in Fiscal Year 2006-2007, It remains extremely
likely that substantial supplementary measures will be needed to bring future budgets into balance, Staff will
continue to provide updates as more information becomes available,
Recommendation
Staff recommends that the City Council (1) Receive the Report (2) Approve the Budget Changes and (3)
Authorize the use of an additional $556,285 from General Fund Senior Center Reserves to pay for the current
Fiscal Year portion of the Senior Center project.
1O~\'D
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....-.-~_h I ~
Franchise Taxes
City of Dublin 2004-2005 YTD Revenues and Budget Comparison
For..the.l'eriod.En iUII. .Dec.cmber31,.2 04...
,
5%
%
Sales Taxes
I
I
!
.¡
i
I
. FY 2004/05
. FY 2003/04
Total General Fund Revenues
---.
-----,..
Real Property Transfer Tax
Transient Oecnpancy Taxes
Licenses and Permits
I
90%
Interest and Rentals
Intergovernmental from State
74%'
. Charges for Services
Fines and Forfeitures
Other Revenues
42%
.. .........-.-.-.--
0%
30%
60%,
90%
120%
150%
50% of Year Complete
-.--.-.---...
FY 2004/05 FY 2004105 %of FY 2003/04 % of Total for
Budget YTD Actual Budget YTD Actual FY 2003/04
Property Taxes 13,661,980 7,515,739 55% 5.942,512 53%
Sales Taxes 13,613,216 6,705.335 49% 6,125,573 44%
Real Property Transfer Tax 520.000 325,690 63% 251,112 44%
Trimsient Occupancy Taxes 610,000 297,059 49% 283,702 43%
Franchise Taxes 1,536.000 399.660 26% 373,485 25%
Licenses and Permits 2,723,912 2,451,777 90% 1,575,791 51%
Interest and Rentals 1.538.090 544,977 35% 382.762 61%
Intergovernmental 449,100 331,989 74% 452,860 25%
Charges for Services 5.177,916 2,435.071 47% 1,817,391 38%
Fines and Forfeitures 112,900 66,970 59% 40.029 34%
other Revenues 952,837 397.005 42% 95,859 11%
Total General Fund Revenues 40,895.951 21,471,272 53% 17.341.076 44%
3-15-D:5' 'Z)·1
Dm~ µ"o,llKI' :,I1I~cœ; 11'01 ~M ATTACHMENT 1
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ZIIh''-!
..-.....----.-..
General Government
City of Dublin 2004-2005 YTD Expenses and Budget Comparison
ding,Decemb r 31,
Other Puhlic Safcty
. FY 2004/05
III FY 2003/04
Transportatiou
Health and Welfare
94 Yo
Culture & Community
Services
Community
Development
Capital Improv.
Projects
0%
20%
40% 60% 80%
50% of Year Complete
100%
120%
1__..__.----.......
2004105 2004/05 %of FY 2003/04 % of Total for
Budget YTD Actual Budget YTD Actual FY 2003104
General Government 4,964,972 2,094,605 42% 1,876,131 41%
Police 9,883,259 2,080,052 21% 503,577 6%
Fire 8,156,645 2,249,987 28% 2,130,528 29%
Other Public Safety 421,298 72,422 17% 29,493 9%
Transportation 1,690,651 654,205 39% 594,832 39%
Health and Welfare 78,125 73,392 94% 36,393 44%
Culture and Community Servlees 5,871,806 2,280,251 39% 2,095,617 41%
Community Development 7,807,374 3,263,376 42% 2,635,192 42%
Capital Improvement ProJects 6,526,390 2,024,071 31% 1,032,460 22%
Total General Fund Expenses 45.400,520 14,792,361 33% 10,934,223 28%
General Fund Operstlng Expenses 38,874,130 12,768,290 33% 9,901,763 29%
DIIIIPr1mþj:3I1f.ZI)Q~~:Q1~
ATTACHMENT 2
CITY OF DUBLIN'S
PRO FORMA FINANCIAL STATEMENTS
FOR
THE MONTH OF DECEMBER 2004
Prepared by
The Finance Department
January 19, 2005
¿.1b I~
A TT ACHMENT 3
~<+
CITY OF DUBLI N
BALANCE SHEET
FOR THE
PERIOD ENDING 31Dec2004
GENEML SPECIAL SPECIAL CAP 11 AL TRUST I TOT A L S
REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY ---MEMORANDUM ONLY---
FUNDS FUNDS FUNDS FUNDS FUND CURRENT PR IOR
ASSETS
CASH (52,287,569) 5,076,420 635,613 3B .479 .766 136,336 (7,959,434) (21,193,483)
CASH WITH FISCAL AGENT 172.779 172.779 172,779
AMOUNT HELD IN ESCROW
INVESTMENTS AT COST 106,196,662 106,196,662 9HB3,254
RECEIVABLES; TAXES
ACCOUNTS 23,148 52,884 76.031 176.761
INTEREST 200,330
ASSESSMENTS
DUE FROM OTHERS I. 989,267 1,989.267 308,720
INVENTORY AT COST
PREPAID ITEMS 12,930 12,930 12,312
FIXED ASSETS 4,500.000 4,500,000
AMOUNT TO BE PROVIDEO 1. 334,500 1. 334.500 1.447,500
TOTAL ASSETS 55,934,43B 5,129,303 635,613 42,979.766 1,643.615 106,322.736 78,608,173
UA81L1TIES/FI!ND EOUITY
DEPOSITS [OR PRIVATl DlVlL (] ,?08,604) (J ,208.604) (866,052)
DEPOSITS FOR A81600 FEES (156,869) (18/,153 ) (344.022) (2,078,5~B)
DEPOSITS OTHERS (?,5?/,404) (2,527,404) (1,209,078)
PAY ABLES , ACCOUNTS (218,544) (~6,800) m/,099) (442.444) (1,167,082)
INTEREST
PAYROLl, (406,883) (406,883) (536,139)
DUE TO OTHERS (II. 799) (160,054) (1 ,829.213) (2,001.066) (436,136)
DEFERR[Q REVENUE (127,768) (127,768 ) (127.768)
DF8T INSTRUMENTS PAYA8LE (1,452,000) (1,452,000) (1.565,000)
TOTAL LIABILITIES (4,657,870) (206,854) (2,193.465) (1,452.000) (B,510,190) (/.985,803)
FUND 8ALANCES (51,276,568) (4.922,449) (635.613) (40,786,301) (191.615) (97,812,546) (70.622,369)
TOTAL FUND E (51,276,56B) (4,922,449) (635,613) (40,786.301) (191.615) (97,812,546) (70,622,369)
TOTAl LIABIL !TIES/EQUITY (55.934,438) (5.129,303) (635,613) (42,9/9,766) (1,643,615)(106,322,736) (78,608,173)
!>Ob,(j..
CITY OF DUBLI N
BALANCE SHEET
fOR THE
PERIOD ENDING 31Dec2004
INTERNAL ENTERPRISE F ¡ 1 ED ASSETS GENERAL LONG TOT A L S
SeRVICE FUND GRDUP OF TERM DEBT ---MEMORANDUM---
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR
ASSETS
CASII 8,467,070 20 8,~67,O90 /,583,348
CASH WITH FISCAL AGENT
AMOUNT HELD IN ESCROW
INVESTMENTS AT CDST
RECEIVABLES; fAXES
ACCOUNTS
INTEREST
ASSeSSMENTS
DUE FROM OTHERS
INVENTORY AT COST
PREPAID ITEMS
FIXED ASSETS 46,511,915 39,208,244 85.720,159 66,732,089
AMOUNT TO BE PROVIDED 66,753,945 66,753,945 68,709,959
TOTAL ASSETS 51,97B,985 ?O 39,208,244 66.753,945 160,941.193 143.025,396
LIABILITIES/FUND EOUITY
DLPOSITS FOR PRIVATE DFVEL
DFPOSITS FOR ABI600 FEES
DEPOSITS OTHERS
PAY ABLES , ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEFERRED REVENue
DEBT INSTRUMENTS PAYABLE
TOTAL LIABILITIES
FUND BALANCES (54,978,985)
TOTAL FUND E (54,978,9B5)
(17,215)
(66,753,945)
(66,753,945)
(66,753,945) (68.709,959)
(66,753,945) (68,727,174)
(94,187,248) (74,298,222)
(94,18/,248) (74,298,222)
(20) (39,208,244)
(20) (39,208,244)
TOTAL LIABIUTIES/EOUITY (54,978,985)
(20) (39,208,244) (66,753.945)
(160,941,193)(143.025,396)
c"JDI"t
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 12/31/2004
G ENE R A L REV E N U E FUN 0
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
*******REVENUES*******
PROPERlY TAXES 13,661.980,00 7,615,739,07 6,146,240,93 11,316,703.32 5,942,512.05 5,374,191.27
SALES TAX 13,613,216,00 6,705,33484 6,907,881.16 13,940,263.36 6,125,573,15 7,814,690,21
REAL PROPERTY TRANSFER TAX 520,00000 325,69033 194,309.67 571,360,79 251.111,76 320,24903
HOTEL TRANSIENT OCCUPANCY TAX 610,00000 297,059,30 312,940,70 664,308,51 283,701.74 380,606.77
FRANCHISE TAXES 1,536,000,00 399,6S9 77 1.136,340.23 1.505,434.53 373,485,08 1,131,949,45
LICENSES & PERMITS 2,/23,91200 2.451. 777 03 272,134.97 3,090,992,17 1.515.791.47 1. 515,200.70
FINES & FORFEITURES 112,900 00 66,969,80 45,930,20 ll7,369,48 40,028.89 77,34059
USE/MONEY & PROP· INTEREST 1,369,725,00 487,542,96 882,182.04 492,971. 23 318,54B.44 174,422.79
USElMONEY & PROP-RENTALS 168,36500 57,434.28 llO, 930.72 130.741.40 64,213.34 66,52806
INTERGOVERNMENTAl 449,100,00 331. 989,06 ll7,lIO,94 1.828,992.93 452,859.71 1.376,133,22
CHARGES FOR SERVICES 5,177 ,916,00 2,435,071.31 2,742,844.69 4,801.136,74 1. 817,391. 35 2,983,/45,39
OTHER SOURCES OF REVENUE 952,837.00 397.004.85 555,832.15 860,~34,13 95,859.10 764,57503
TOTAL REVENUE 40,895,951. 00 21.471,272,60 19,424,678,40 39,320,708.59 17.341.076.08 21. 979,632,51
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
CITY COUNCIL 252,910.00 81. 454 . 89 171.455.ll 209,858,23 79,206.95 130,651.28
CITY MANAGER 92B.273,OO 437,718,59 490,554,41 817,034.42 366,105.49 450,928,93
CENTRAL SERVICES 3bO,911.00 156,998.41 183,91259 341. 914,49 151.290.34 190,62415
CITY ATTORNLY 689,493,00 267,019,70 40Z,473,30 700,797.95 240,567.70 460,230,25
ADMIN SERVICES 1,557,090,00 654,202.54 902,892 .46 1. 244,537 07 550,845,83 693,691. 24
BUILDING MANAGEMENT 641.134.00 262,809.70 378,324.30 757,522,96 284,236,32 473. 286 64
INSURANCE COST ClNIIR 358,986.00 202,312,46 156,673,54 420,061. 97 202,575.98 217,485,99
lLLCTIONS COST CENTER 15,670,00 2,089.08 13,580.92 3,048.13 1.302,41 1.745,72
NON-DEPARTMENTAL 170,500.00 170,500,00 125,656,16 125,656.16
ACT! V ITV TOTAL 4,964,972,00 2,094,605.37 2,870,366.53 4,620,431.38 1,876,l3l,02 2.744,300,36
PUBLI C SAFETY
POll CL 9,883,259,00 2,080,052.39 1,803,Z0661 8,570,937.09 503,577,10 8,067,359,99
CROSSING GUARDS 12,283.00 22,410.53 49,872.47 65,794,14 14,716.75 51. 077.39
ANIMAL CONTROL 266,362.00 19,242,00 247,120,00 198,953.52 (9,547.00) 208,500,52
TRAffIC SIGNALS & STREET LIGHTIN 17,240,00 3,422.24 13,817.76 6,543.33 188,36 6,354,97
OISASTfR PREPAREONESS 65,413,00 27,347.14 38,065.86 70,993,74 24,135,14 46,858.60
FIRE SERVICES 8,156,645.00 2,249,987.27 5,906,657.73 7,440,483,12 2,130,527.90 5,309,955.22
ACTIVIIY T01AL 18,461.202.00 4,402,461.57 14,058,740,43 16,353,704.94 2,663,598,25 13,690,106,69
TRANSPORTATION
PU8L1C WORKS 138,575.00 333,024.21 405,55079 686,881. 45 303,674.58 383,206.87
STREET MAINTENANCE 14,802.00 24.729.76 (9,927.76) 3,703.99 312.50 3,391.49
SIReET SWEEPING 149,207,00 45,877.64 103,32936 130,351. 29 42,043,33 88,307.96
STREET TREE MAINTENANCE 9/,352.00 14,584.17 82,76783 ll7,583,47 44,668.28 72,915.19
STREET LANDSCAPING MAINTENAN 690,715.00 235,989.53 454,72547 593,488,01 204,133.32 389,354.69
ACT! V ITY TOTAL 1. 690,651. 00 654,205.31 1. 036,445 69 1.532,008,21 594,832 01 937,176.20
HEALTH & WELFARE
WASTE MANAGEMENT 63,125.00 58,392,46 4,732,54 46,419.04 46,419,04
CHII.D CARE 15,000,00 15,000 DO 18,500,00 18,500.00
SOCIAL SERVICES 1.000.00 !.DOO. DO
HOUSING PROGRAMS 16,893.18 16,893,18
-.¡ :-b I tt
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 1213112004
G ENE R A I. REV E N U E FUN D
CURRENT CURRE NT PRIOR PR lOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE
ACTI V I IY TOTAl. 78,125,00 13,39246 4,732.54 82.812,22 36,39318 46,419.04
CULTURE & LEISURE SERVICES
LIBRARY SERVICES 582.730.00 148,877.91 433.852.09 522,604,10 130,38767 392,216.43
CULTURAL ACT! V IT! ES 163,918.00 52.610.05 111.307.95 1l0,249,30 78.01084 32,238.46
HERITAGE CENTER 141. 775.00 54.724.44 87.050.56 99,628.11 49.52786 50.100.25
DUBLIN CEMETERY 53.60200 14.507.38 39,094.62 53,533.84 21. 786.86 31.746.98
PARK MAINTENANCE 1. 532 ,409 00 535,460.98 996.948.02 1.403,774,51 492,576.31 911.198.20
COMMUNITY TV 62,999.00 56.829.00 6,170,00 62,020.72 57.42U8 4,599,54
RECREATION AOMIN 638,56400 277,69516 360,868,84 518,312.54 236,091. 20 282.221.34
PLAYGROUNDS 277,082.00 125,529.01 151.552.99 237,599,33 108,529.87 129.069.46
SHANNON CENTER 389,176.00 170,75114 218,424,86 294.742.36 124,090.25 170,652,ll
PRESCHOOL 90.699.00 39,901. 67 50,797.33 77 .388,27 33,193,15 44.195.12
TEENS PROGRAM 118, 941. 00 39,35866 79,582,34 86.212,99 36,978.12 49,234,87
ADULT SPORTS llO, 559.00 42,959.03 67,599.97 101.640.17 48.187,16 53.453.01
YOUTH SPORTS 138,824.00 44,369.87 94.45413 122.764,81 42,551,77 80,207.04
COMMUN ITY GYM 46,504.00 1l.93/.26 34,56674 37,309.40 10,355.22 26,954,18
EMERAI.I) GI..EN ACTIVITY CENTER
SPECIAL EVENTS 339,220.00 157,192.63 182.027 37 348,052.22 168,887.01 179,165.21
SENIOR CENTER 297.455.00 113,843.23 183,611.77 223.784.61 90,403,60 133,381.01
RECREATION INSTRUCTION 195.220.00 86,968.32 108,2&168 185,369.65 89,687.01 95,68264
AOUATICS 407,136,00 182,907.-10 224,228.70 366.568.40 164,826.14 201. 742 26
PARKS/FACILITIES MANAGEMENT 284.993.00 123,827.56 161165.44 246,546.42 112,1l9.31 lJ4,42711
ACT! V ITY TOTAL 5,871.806,00 2,280,250.60 3.591.555.40 5,098,101.75 2,095,616.53 3,002,485.22
COMMUNITY DEVtLOPMENT
PLANNING 2,731. 301. 00 1186,673.30 1.544,627,70 2,271. 403 13 922,438,65 1. 348,964 .48
BUILDING SAFETY 2.580.214.00 935,336.06 1.644,877.94 1.907 ,211. 35 737,200.75 1.170.01060
ENGINEERING 2.209,633.00 950.033.40 1.259,599,60 1.861.97185 798,674,24 1.063,29761
ECONOMIC DEVELOPMENT 286,22600 191. 332.91 94.893.09 302,134.33 176,878.16 125.256.17
ACT! V ITY TOTAL 7,807,374.00 3,263.375.67 4,543,998.33 6,342,720.66 2.635,191.80 3.707,528.86
CAPJTAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 1.079,341.00 310.652.94 768.688.06 1.163.181. 54 69.224.60 1. 093, 956 94
COMMUNITY IMPROVEMENTS 818,57000 20,317.93 798.252.07 718.087.36 244.367,65 473.71981
PARKS 3,209,086.00 1.442,327,01 1.766.758.99 1.831.348,20 418.686,86 1.412.66134
STREET CONSTRC/IMPROVEMENTS 1.419.393.00 250,773.42 1.168.619.58 938.789,96 -100.181. 09 638.608.87
ACT!VITY TOTAL 6,526.390,00 2,024,071 .30 4,502,318.70 4,651.407,06 1.032.460.10 3,618,946.96
TOTAL EXPENDnURES 45.400,520,00 14,792,36228 30.608,157,72 38.681,186.22 10,934,222.89 27.746,963.33
eXCESS REVENUE (EXPENDITURES) (4.504,569.00) 6.678,910.32 (11,183.479.32) 639,522,37 6.406.853.19 (5.767.330.82)
TRANSFERS IN FROM OTlJER FUNDS 21.885.10 21.885,10
TRANSFERS OUT FROM OTHER FUNDS (20.00) (20.00)
REVENUES OVER(UNDER) EXPENDITURES (4.504,569.00) 6,678,910.32 (11,183,479.32) 661.387,47 6.406.85319 (5.745,465,72)
'ð õb \ ¡J.
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
01101/2004 THROUGH 12/31/2004
S P E C I A L REV E N U E FUN D S
CURRENT CURRL NT PRIOR PRIOR
BUOGET ACTUAL VARIANCE FISCAL YEAR Y. 1.0. VARIANCE
********REVENUlS********
PROPERTY TAXES 111. 049,00 56,837,59 54,21141 105,60541 53,194.09 52,411,32
SALES TAX/OTHER TAXES 336,500.00 91. 298.54 245.201. 46 357,441. 52 123,188.61 234,252.91
fINES & fORFEITURFS 164,000.00 23,500.71 140.499,29 154,784,03 54,480.66 100,303.37
USES/MONEY & PROPERTY 89,248.00 30,778,45 58,469,55 29,82210 20,355.06 9,467.04
INTERGOVERNMENTAL FROM STATE 1.188,010,00 1.615,519,27 (427,509,27) 2,590,88516 1.711,369.12 B79,516,04
INTERGOVERNMENTAL FROM COUNTY 306,890,00 72,652.00 234,238.00 269,149,00 26,046,50 243,102,50
INTERGOVERNMENTAl FROM FEOERAL 97,718.00 2,790.99 94,927,01 253,139,22 31. 579.65 221. 559.57
CHARGES FOR SERVICES 1.056,723,00 5~3, 712 ,28 513,010.72 988,83316 497,885,40 49o,9~7,76
OTHER SOURCES OF RLVLNUE 160,500.00 4,518.35 155,981. 65 291. 518,00 291,518.00
TOTAL REVENUE 3,510,638.00 2,441.60B,18 1,069,029,82 5,041.177.60 2,518,099.09 2,523,078,51
*******FXPENOITURES*******
PU8LI C SAFETY,
POLICE 121.560,00 104,00780 17,552.20 161.487,38 ]3,91/,15 147,570.23
TRAFFIC SIGNALS & STREU LTG 217 ,596.00 42,801. 71 174,79429 143,~51.04 54,047.02 89,404.02
DISASTER PREPAREDNESS 8,17922 2,175.00 6,004,22
FIRE SERVICES 28/,626.00 28,391. 24 259,234.76 211,138,48 27,068.61 184.069.81
ACT! V ITY TOTAL 626.782,00 175,200.75 451. 58125 524,25612 97,207.84 427,048,28
TRANSPORTATION:
STREET MAINTENANCE 301.750 00 66,681. 47 235,068,53 216,334.44 58,90843 157.426.01
STREET SWEEPING
ACTI V [TY TOTAL 301. 750 00 66,681. 47 235,068,53 216,334,44 58,908.43 157.426.01
HFALTH & WELFARE,
WASTE MANAGEMENT 1.346,244,00 15,056,90 1. 331.18710 1.248,01976 7.400,37 1.2~O,619,39
SOCIAL SERVICES 44,92/00 15,3n30 29,534.70 44,935,00 18,695,07 26,23993
HOUSING PROGRAMS
ACTI V ITY TOTAL 1. 391. 171 00 30,449.20 1,360,72180 1. 292,954.76 26,095 .44 1. 266 ,859 32
COMMUNITY DEVELOPMENT,
ENGINEERING 5,000,00 2,49050 3,50950 6,000,00 6,000.00
ACTIVITY TOTAl. 6,00000 2,49050 3,509,50 6,000.00 6.000.00
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIP PROJECTS 100,000,00 100,000.00
COMMUNITY PROJECTS 44,92800 44,928,00 63,670,75 63,67075
PARKS 321. 717 00 128,50000 193,217 ,00' 27,928,00 27,92800
STREET CONSTRUCTI ONIIMPROVEMENT 729,07100 72,610,21 656,460,79 2,293,708.38 1. 533,950,71 759.757,67
ACTIVITY TOTAL 1. 095 .715,00 201.11 0 21 894,60579 2.485,307,13 1. 533,960,71 951. 356 42
TOT A L EXPENDITURES 3,421.419,00 475,932,13 2,945,486,87 4,524,852.45 1,722,162,42 2,802,690,03
EXCESS REVENUE (EXPENDITURES) 89,219,00 1. 965,616 05 (j ,876,45705) 516,325,15 795,935,6/ (2/9,611.52)
TRANSFER IN FROM OTHER FUNDS
TRANSfERS OUT TO OTIIER FUNDS 21. 885,10 21. 88510
REVENUES OVER (UNDER) EXPENDITURES 89,21900 1. 965,676 05 (j,876,457,05) 494,440.05 795.936.67 (301.495,62)
THE CITY or DUBLIN STATlMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
0710112004 THROUGH 12131/2004
qL\b \~
S P E C ¡ A LAS S E SSM E N T FUN D S
CURRENT
BUDGET
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
PRIOR
Y,T,D,
VARI ANCE
********RF.VENUES********
SPECIAL BENEFITS ASSESSMENTS 639,589.00 438,34098 201.248,02 593,202.41 297.924.67 295,277,74
USES/MONEY & PROP, INTEREST 12,909.00 3,767,17 9,141.83 4,093.98 2,558,64 l.Ö3b34
OTHER SOURCES OF REVENUE 5,000,00 5,000.00 144,29 144.29
TOTAL REVENUE 6b7 .498.00 442,10815 215,389,85 597,440.68 300.627.60 296,813,08
*******EXPENDITURES*******
PUBLIC SAFETY,
TRAFFIC SIGNALS & STREET LIG 306,08800 86,399.98 219,6S802 217 ,534,35 69,423.91 148,11044
ACTIVITY TOTAL 306,088.00 B6,399,98 219,688,02 217,534.35 69,423,91 148,110.44
TRANSPORTATION
PUBLIC WORKS 1.436.00 666.69 769,31 1.352 .46 600.37 752,09
STREET TREE MAINTENANCE 27,099.00 4,386,76 22,712,24 26,752.22 1.611,72 2S ,140.50
SIREET LANDSCAPE MAINTENANCE 344,474.00 114,111,31 230,36269 296,360,83 98,427.83 197,93300
ACTIVITY TOTAL 373,009.00 119,164.76 253,844,24 324,465,51 100,639.92 223,825,59
COMMUNITY DEVELOPMFNT
ENGINEERING 12,lbO.00 6,669.94 6,080,06 15,001.20 8,105 50 6,901. 70
ACTIVITY TOTAl 12,750.00 6,669,94 6,08006 15,007.20 8,105,50 6,901 .70
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS
STREET CONSTRUCTIONIIMPRVMNT 53,982,26 53,98226
ACTIVITY TOTAL 53,982.26 53,982,26
TOT A L EXPENDITURFS 691.847.00 212,234,68 479,61232 610,989.32 178,169,33 432,819.99
EXCESS REVENUE (EXPENDITURES) (34,349,00) 229,813. 47 (264.222 47) (13,548,64) 122,458.27 (136,006 91)
RFVENUES OVER (UNDER) EXPENDITURES (34,349,00) 229,873.47 (264.222 47) (13,548,64) 122,458.27 (136,006,91)
1Dtbl+
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR TilE PERIOD
07/01/2004 THROUGH 12/31/2004
CAP I TAL IMP R 0 V E MEN T FUN 0 S
CURRENT
BUDGET
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
PRIOR
Y.T.O.
VARIANCE
********REVENUE********
USES/MONEY & PROP- INTEREST
OTHER SOURCES OF REVENUE
TOTAL REVENUE,
810,154.00
18,631.900.00
19,442,054,00
382,03341
9,691.91286
10,073,946,27
428,120.59
8,939,9B7,14
9,368,10/,73
330,84299
13,455,275,26
13.786,118 25
234.346,93
96,496,06
13,455.275.26
13,551. 771. 32
234,346.93
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTlV1T!CS,
CITY ATTORN EY 55,300,00 504,00 54,796,00 92,49349 2,395.44 90,09805
ACTIVITY TOTAL bb, 300.00 504.00 54,796.00 92,49349 2,395,44 90,098,05
PUBL! C SAFETY:
TRANSPORTATION:
IIEAlIH & WELFARE:
HOUS I NG PROGRAMS 809,412.00 83,413 .44 725,998,56 2,252,493,88 294,720.63 1,957,77325
CULTURE & LEISURE SERVICES,
RECREATION AoMINISI RATION
ACTIVITY TOTAL
COMMUNITY OEVELOPMLNT
PLANNING
ACTIVITY TOTAL
CAPITAL IMPROVEMENT PROJECTS
GENERAL CIP PROJECTS 5,000,00 140,164,5/ (138,16457) 1. 007 .728.90 1,360,709,02 1352,980,12)
COMMUNITY IMPROVEMENTS 36,771. 00 36,771. 00
PARKS 13,756,957.00 223,634.37 13,533,322,63 3,543,155,47 2,292,038.10 1,251.117.37
STREET CONSTRUCTION/IMPROVEMENT 19,299,474.00 1. 058, 539 , 13 18,240,934,87 5,377 ,070.S0 1.619,127.43 3,757,943.07
ACTIVITY TOTAL 33,098,202.00 1.425,338.0/ 31. 672 ,863 93 9,927,954.87 5,271.874,55 4,656,080,32
TOT A L EXPENDITURES 00,962,914.00 \,b09,255.51 32,453.65849 12,272,942,24 5,568,990,62 6,703,951.62
EXCESS REVENUE (EXPENDITURES) (14,520,860,00) 8,564,690,76 (23,085,550,76) 1.513,176.01 (5,334.64369) 6,847,819.70
TRANSFER IN FROM OTHER FUNDS
IRANSFFRS OUT TO OTHER FUN~S
REVENUES OVER (UNDER) EXPENDITURESI14,520,860.00) 8,564,690.76 (23,085,550.76) 1.513,176.01 (5,334,643,69) 6,847,819,/0
1\ iJ()' It
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 TliROUGH 12/31/2004
T R U S T / AGE N C Y FUN 0
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Ll.O. VARIANCE
********REVENUES********
SPECIAL ASSESSMENTS 116,965,04 (!!6,965,04) 233,113.12 116.856.56 116,856,56
USES/MONEY & PROP-INTEREST 386,19 (386.19) 1.467,95 915,07 55288
TOTAL REVENUE 117 .351.23 (!!7,351.23) 235,181. 07 117 , 77163 117,40944
*******EXPENDITURLS*******
GENERAl. GOVERNMENT ACTIVITIES,
NON-OEPARTMENTAL 228,196,00 179,622,13 48,573.57 230,993.50 173,508,25 57,485,25
ACT! V ITY TOTAL 228,196.00 179,62?.43 48,573. 57 230,993,50 173,508,25 01,48525
PURI.IC SAFETY,
TRANSPORTATION,
HEALTH & WELFARF,
CULTURE & LEISURE SERVICES,
COMMUNITY DEVELOPMENT,
CAPITAL IMPROVEMENT PR~JECTS
TOr A L [XPEND1TURES 228,196.00 179,622.43 48,573.57 230,993,50 173,50825 57,485.25
FXCESS REVENUE (EXPENDITURES) (228,196.00) (62,271,20) (165,924,80) 4,187.57 (55,73662) 59,924,19
REVENUES OVER (UNDER) EXPENDITURES (228,196.00) (62,271,20) (165,921,80) 4,18).57 (55,73662) 59,924,19
l'2.vB '+
THE CITY OF DUBLIN STATEMENT SHOWING
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 12/31/2004
I N T ERN A L S E R V ICE FUN 0 S
CURRENT
BUDGET
CURRENT
ACTUAL
VARIANCE
PRIOR
FISCAL YEAR
PR lOR
Y.T.D.
VARIANCE
********REVENUES********
USES/MONEY & PROP-INTEREST 226,186.00 79.081.16 147,104.84 72.481. 36 48.228.05 24,253.31
CHARGES FOR SERVICES 1.733,474.00 850,8bLS1 882,62249 1.690.762.96 807,580,40 883,182.56
OTHER SOURCES OF R,VLNU[ 21.122.00 233.47 20,888.53 991.817.10 991.81710
TOTAL REVENUE 1. 980 .782.00 930.166.14 1.050,615.86 2.755.061. 42 855,808.45 1.899,252.97
*******EXPENDIIUR,S*******
GENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL 2,309,746.00 680,218.76 1. 629,527 24 2,231.661.78 2B6,748,91 1. 944,912.81
ACTIVITY TOTAL 2,309.746.00 680.21876 1.629,527.24 2,231. 661 .78 286,/48.91 1,944,91287
PUBLI C SAFETY:
FIRE 66.010,00 66,01000 57,068,73 57,06873
ACTIVITY TOTAL 66.010.00 66,010.00 57.068,73 57,06873
TRANSPORTATION:
HEAL TII & WEL, ARI' :
CULTURE & LEISURE SERVICES
COMMUNITY DEVELOPMENT;
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 2,375.756,00 680,218.76 1.695,531.24 2,288.730.51 286,748.91 2,001. 981. 60
EXCESS REVENUE (EXPENDITURES) (394.974,00) 249,94738 (644,921.38) 466,330,91 569,059.54 (102.728.63)
TRANSflR IN fROM OTHFR FUNDS
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURES (394,974,00) 249,947.38 (644,92138) 466.330.91 569,059.54 (102.728.63)
THE CITY OF DUBLIN STATEMENT SHOWING 1~lt
REVENUES VERSUS EXPENDITURES
FOR THE PERIOD
07/01/2004 THROUGH 12/31/2004
E N T E R P R I S E FUN 0
CURRENT CURRENT PR lOR PRIOR
BUDGET ACTUAL VARIANCE FISCAL YEAR Y,T,D, VARIANCE
********R[VENUES********
USES/MONEY & PROP-INTEREST
TOTAL REVENUE
********EXPENDITURES*******
GENERAL GOVERNMENT ACTlVlTIES:
NON-DEPARTMENTAL VOOO) 20.00 20,00 20.00
FINANCE
ACTIVITY TOTAL (2000) 20.00 20,00 2000
PUBLI C SAFETY:
HEALTH & WELFARE:
CUI,TURE & LEISURE' SERVICES
COMMUNITY DEVELOPMENT:
CAP If AI. IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES (20,00) 20,00 20.00 20,00
EXCESS REVENUE (EXPENDITURES) 2000 (2000) (20,00) (2000)
TRANSFERS IN FROM OTHfY fUNDS (20.00) (20,00)
TRANSFERS OUT TO OTHER FUNDS
REVENUES OVER (UNDER) EXPENDITURFS 20.00 (20,00)
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM #
New Appropriation' (City Council Approval Required):
Budget Tran,rers:
~11.f
From Unappropriated Reserve,
(If Other than General Fund, Fund No-
From. New Revenues
From Budgeted Contingent Reserve (l0800-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
")"\'.""'~' ,m
I
$1,285
t~ ;
Name: General Fund - CUy Manager-
Confercnces and Meetings
Account #, 001-10200·723-000
Namc; Reimbursements General Fund
Account #: 001-570·005
Name: Fire - Contract Personnel
Account #;001-20600-740-001
Name; General Fund - Waste Management-
Account #: 001 ·50200-740-000
Name: General Fund - Pu.blic Art Master Plan
Account #: 001-80110-740-000
Name: General Fund - Building and Safety ~
Contract Services
Account #: 001-90200-740-000
Name: Short Term Office Space Modifications
Account #; 001-93465-750-050
Name: Genera.l Fund - Shannon Decking and
Exterior Pa.intiog ~ Improvements
Account #: 001·95050-750-050
Name; Gcncral Fund - Dublin Blvd
Undergrounding Project - Engineering Design
Account #; 001-96080-740·078
Nan,e: General Fund - Traffic Signal Upgrade
Account#; 001-96564·701·001
Name: Traffic Impact Fcc - Pass through grant
Account #; 300-1 0000-740-000
Namc; 1-580 I TasS'j""a Interchange
Account #: 300·96420-740-000
Name: Refund excess Fire Impact Fee advances
Account #;320-93511-740-000
Name; Interna.1 Service Fund - Equipment. ISF
Account #: 830·10000-750-073
Name; St,ate Transportation Improvement grant
Account #:219-555-016
Account #~
Ní:Ullc;
Account #:
Name:
Account #:
Namc;
Account #:
Name:
Account #,
Name:
Account #;
Name:
Account #;
Name:
Account #:
Name;
Account #~
Name:
Account. #;
Name:
Account #;
Namc,
Account #:
Name:
Account #;
Namc,
Account #:
Name;
Account #:
ASD/Fin Mgr
(~~ /'-QÞ-4À~
19nature
$1,250
$114,000
$10,000
$3,750
$100,000
$30,000
$39,880
$16,820
$188
$1,295,665
$11,810
$137,115
$5,000
$1,177,100
Date:~
REASON FOR BUDGET CHANGE ENTRY: This item represents the Budget Changes Designated in Mid
Year R ort for Fiscal Year 2004-05,
<::C~:'::~ (~rA,
Signature \J
City Manager:
As approved at the City Council Meeting on: Date:
Mayor: Date:
Signature
Posted By:
Signature
G.'\MM YI 1IJY !l.qymJIFY :!(J()4_(J5\FORM_bu.dgiY. changcj.doc
Date; d?l/o';
Date: