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HomeMy WebLinkAbout4.03 Financial Rpt April 09CITY CLERK ~~ ~~ DU~~~ File # ^©©~'^^(~ ~~~ ~~~~ $'~ AGENDA STATEMENT C~ ~ CITY COUNCIL MEETING DATE: June 2, 2009 ~LIFOR~~ SUBJECT: Preliminary Financial Reports for the Month of Apri12009 Report Prepared by: Paul S. Rankin, Administrative Services Director and Vivian Gong, Finance Manager ATTACHMENTS: 1.YTD (Year-To-Date) Revenues and Budget Comparison 2.YTD (Year-To-Date) Expenditures and Budget Comparison 3.Apri1 30, 2009 Financial Statements RECOMMENDATION Receive the reports as authorized by Section 41004 of the California Government Code. FINANCIAL STATEMENT: See reports for details of monthly financial activity. DESCRIPTION: This item provides the report on the preliminary financial statements for the month of Apri12009. The report includes a Balance Sheet format identifying summary information based on the "fund type". .The reports also include Budget to Actual comparison for the following "fund types": General Revenue; Special Revenue; Special Assessment; Capital Improvement; Trust & Agency; and Internal Service Funds. Consistent with prior reports, the focus will be on the General Fund Revenues and Expenditures, which represent the most significant portion of the City's operations. The detailed amounts referenced are contained in Attachment 1 (Year to Date Revenues and Budget Comparison) and Attachment 2 (Year to Date Expenses and Budget Comparison). Analysis of Apri12009 Revenue and Expenditure Reports The April report represents the reporting of revenues and expenditures for ten months of Fiscal Year 2008/2009 (July 1, 2008 through April 30, 2009). This represents the completion of 83% of the Fiscal Year. It should be noted that there is not an even distribution of revenues and expenditures on a monthly basis. There is a lag with the reporting of some expenditures due to the significant amount of services provided to the City by outside independent contractors, including Police and Fire Services. These services are billed to the City on a quarterly basis and therefore, expenditures incurred during the first ten months maybe incomplete until the billing is received and recorded. General Fund Revenues Total General Fund Revenues collected through April 2009 represented 88% of the budgeted amount. In the ten months of the previous Fiscal Year the City collected 82% of its total General Fund revenue for the year. The revenue collected in July 2008 through Apri12009 was approximately 6% or $1,238,432 more than the total collected in July 2007 through April 2008 (See Attachment 1). There were deviations in terms of dollars collected in several categories and the following Table summarizes some of the more significant deviations compared to the same reporting period in the prior year. COPIES TO: Page 1 of 4 G:\Monthly Financials\FY 08-09\Apr 2009.doc ITEM NO. ~ ~ In order to place the year to date trends in context this Table also includes the Current Year Budget, Prior Fiscal Year Total, and the Difference. This can be important given that in Fiscal Year 2008/09 not all revenue categories were expected to increase. Therefore a decrease in year to date collections may be consistent with the adopted Fiscal Year 2008/2009 Budget and Financial Plan, as well as the Mid-Year Budget adjustments approved by the City Council March 17, 2009. Summary of Significant General Fund Revenue Differences For Amounts Collected July - Apri12009 vs. July -April 2008 REVENUE YTD YTD DIFFERENCE April April FY 08/09 More / EXPLANATION 2009 2008 (Less) FY 07/08 Property Tax $21,209,784 $20,250,217 $959,567 More than half of the increase (62% or $602,600) was due to the annual increase in the assessed value of secured and unsecured properties. 29% or $287,000 of the increase was from the collection of prior year secured and unsecured property taxes receipts. Revenue from penalties assessment increased by $36,200 compared to prior year. Collections through Apri12009 were tracking at 94% of the annual budget. Based on information from Alameda County ANNUAL ANNUAL ACTUAL adjustments are expected in the final BUDGET BUDGET PRIOR YR DIFFERENCE payments to reflect tax roll reductions and $22,579,237 $22,098,429 $ 480,808 refunds. Sales Tax/In- Sales tax continues to be on a declining Lieu Sales $9,598,097 $10,663,584 ($1,065,487) trend. The variance is comprised of: a) Tax $804,076 decrease in local sales tax transactions compared to the same period in the prior year. (This accounts for the 4th qtr holiday sales and decline due to the economic recession) and b) The remaining $261,411 decrease is attributed to a timing ANNUAL ANNUAL ACTUAL difference of a prior year Sales Tax In-lieu BUDGET BUDGET PRIOR YR DIFFERENCE revenue. Revenue recorded as of Apri12009 $11,008,800 $14,225,661 ($3,216,861) accounted for 87% of the revised budget. Real $216,910 $339,378 ($122,468) The decrease is due to fewer real estate sale Property transactions occurring compared to one year Transfer Tax ago. This trend was expected in the current budget. Revenue collected as of April 2009 ANNUAL ANNUAL ACTUAL represented 79% of the current budget. BUDGET BUDGET PRIOR YR DIFFERENCE $275,000 $493,175 ($218,175 Page 2 of 4 REVENUE YTD YTD .DIFFERENCE April April FY 08/09 More / EXPLANATION 2009 2008 (Less) FY 07/08 Transient $439,024 $589,974 ($150,950) This revenue has decreased as a direct result Occupancy of lower hotel occupancy rates. Collections Taxes through Apri12009 were approximately 26% less than the same period of the previous year ANNUAL ACTUAL and accounted for 74% of budget for this ANNUAL BUDGET PRIOR YR DIFFERENCE revenue source. BUDGET $590,000 $789,397 ($199,397) License and $1,397,971 $1,432,821 ($34,850) The decreases which have occurred are Permits comprised of different permit types as follows: Building Permits (-$42,200); Encroachment Permits (-$14,100); Construction /Demolition Permits (-$4,900), and Business Licenses ($-2,000). These decreases were partially offset by increased ANNUAL ANNUAL ACTUAL revenue from Fire Permits (+$28,850). The BUDGET BUDGET PRIOR YR DIFFERENCE Permit Category collected as of Apri130, $1,903,875 $1,784,644 $119,231 2009 were 73% of the current bud et. Interest income decreased by $170,000 due Interest and $1,890,510 $2,126,028 ($235,518) to the declining investment yield rates. Other Rentals decrease has also occurred in property rental revenue (- $54,650) when compared to the ANNUAL ANNUAL ACTUAL prior year there were several tenants at the BUDGET BUDGET PRIOR YR DIFFERENCE Dublin Square Property, and they relocated $2,140,078 $2,955,280 ($815,202) to accommodate the Park Project. Since one-time government grant funds are Inter- $246,545 $685,212 ($438,667) accounted for in this revenue category, governmental fluctuations in the amount of revenue received are expected. For example, in Fiscal Year 2007-2008, aone-time Workforce Housing grant ($409,600) was received for the Shannon Community Center Reconstruction project. In terms of on-going intergovernmental revenue Vehicle License Fee revenue is below the amount collected in the previous ANNUAL ANNUAL ACTUAL year by $63,500. The current budget also BUDGET BUDGET PRIOR YR DIFFERENCE includes a potential grant for a storm water $956,173 $1,079,088 $122,915) project ($605,700) which has been delayed. A majority of deviation in this revenue Charges for $5,145,511 $4,968,027 $177,484 category is attributed to the increase of Services Zoning & Subdivision Fees (+$391,000) which was partially offset by the decrease in Plan Check & Inspection Fees (-$216,100) ANNUAL ANNUAL ACTUAL Revenues collected as of April 2009 were BUDGET BUDGET PRIOR YR DIFFERENCE 89% of the current budget. $5,751,709 $6,482,093 ($730,384) Page 3 of 4 REVENUE YTD April 2009 YTD April 2008 DIFFERENCE FY 08/09 More / (Less) FY 07/08 EXPLANATION The increase is primary associated with a $1 Other $2,830,797 $629,637 $2,201,160 million Community Benefit payment the City Revenue received as provided for in the Wallis Ranch Development Agreement and $1.5 million in reimbursements received in accordance with ANNUAL ANNUAL ACTUAL an agreement with the City of Pleasanton for BUDGET BUDGET PRIOR YR DIFFERENCE work related to the Fallon Interchange $3,214,015 $866,992 $2,347,023 roject. General Fund Expenditures Overall, through the month of April 2009, expenditures in the General Fund totaled approximately $36 million and represented approximately 58% of the total budgeted expenditures in the General Fund (Attachment 2). Of this amount, a total of $7,888,032 was related to Capital Improvement Projects and the remainder was related to Operating Costs reported in the General Fund. Capital Project expenditures typically do not follow an even distribution due to differences in project timing. An examination of only the General Fund Operating Expenditures (Attachment 2) indicates that through Apri12009, expenditures totaled 60% of the Budgeted General Fund expenses. In the same period of the previous year the City expended 63% of the actual total General Fund Expenditures for the year. The total amount of General Fund Operating expenditures in the ten months of Fiscal Year 2008-2009 were approximately $165,822 or 1 % higher than the amounts expended for the same period in the prior Fiscal Year. 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. Page 4 of 4 -- _-- - ---- --__-- 1 City of Dublin 2008-2009 YTD Revenues and Budget Comparison For the Period Ending Apri130, 2009 8° i Total General Fund Revenues 8 % /O i _ __ ~ Property Taxes 92°~° Sales Taxes 750/ 7% i.: Real Property Transfer Tax 69°~ 9 ° Transient Occupancy Taxes ~coi° Franchise Taxes 11~ ° Licenses and Permits 7 _ 80 /o Interest and Rentals ,,,,~, 88% Intergovernmental from State Charges for Services Fines and Forfeitures Other Revenues 0% ~' FY 2008/09 Budget Property Taxes 22,579,237 Sales Taxes 11,008,800 Real Property Transfer Tax 275,000 Transient Occupancy Taxes 590,000 Franchise Taxes 2,206,295 Licenses and Permits 1,903,875 Interest and Rentals 2,140,078 Intergovernmental 956,173 Charges for Services 5,751,709 Fines and Forfeitures 138,900 Other Revenues 3,224,015 Total General Fund Revenues 50,774,082 Gate Printed: 5/15/2009 2:47 PM 63% 89% ^ FY 2008/09 FY 2007/08 88% j -- 73% 30% 60% 90% 120% 150% 83% of Year Complete FY 2008/09 % of FY 2007108 % of Total for YTD Actual Budget YTD Actual FY 2007/08 21,209,784 94% 20,250,217 92% 9,598,097 87% 10,663,584 75% 216,910 79% 339,378 69% 439,024 74% 589,974 75% 1,722,330 78% 1,765,424 79% 1,397,971 73% 1,432,821 80% 1,890,510 88% 2,126,028 72% 246,545 26% 685,212 63% 5,145,511 89% 4,968,027 77% 114,057 82% 122,800 78% 2,830,797 88% 629,637 73% 44,811,534 88% 43,573,101 82% ~~-"y~3 ~~~-l ~ ATTACHMENT City of Dublin 2008-2009 YTD Expenses and Budget Comparison For the Period Ending April 30, 2009 Total General Fund 88% Expenses ~ 65% ~ i I i General Government Police 50% 53 0 Fire 49% 50% Other Public Safety 34P/o X51°/ Transportation 71 67% Health and Welfare 61 % ~ ~~ `'~ X79% Culture & Community 67% Services 73 0 Community 73 0 Development ~ 7 /o i Capital Improv. 51 Projects ! _ 84% ~- _ T- -- 0% 20% 40% 60% 80% 101 83% of Year Complete 2008/2009 Budget General Government 6,132,761 Police 13,476,020 Fire 9,763,362 Other Public Safety 652,838 Transportation 2,304,606 Health and Welfare 65,425 Culture and Community Services 7,733,835 Community Development 6,659,206 pital Improvement Projects 2008/2009 % of YTD Actual Budget 4,450,162 73% 6,802,262 50% 4,770,968 49% 220,825 34% 1,627,815 71% 39,873 61 5,197,894 67% 4,867,270 73% 15,572,818 7,888,032 51% Total General Fund Expenses 62,360,871 35,865,101 58% General Fund Operating Expenses 46,788,053 27,977,069 60% ^ FY 2008/09 FY 2007/08 i i _ _ -, )% 120% FY 2007/08 % of Total for 4,028,969 77% 6,730,437 53% 4,712,838 50% 261,901 51 1,348,461 67% 40,721 79% 5,249,551 73% 5,438,370 74% 4,289,695 84% 32,100,942 65% 27,811,247 63% DM~Ainted 5/1529092:46 PM ATTACHMENT 2 ~~ i~ CITY OF DUBLIN'S PRO FORMA FINANCIAL STATEMENTS FOR THE MONTH OF APRIL 2009 Prepared by The Finance Department May 15, 2009 ATTACHMENT 3 CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 30Apr2009 GENERAL SPECIAL SPECIAL CAPITAL TRUST/ REVENUE REVENUE ASSESSMENT IMPROVEMENT AGENCY FUNDS FUNDS FUNDS FUNDS FUND. ASSETS CASH (46.725.536) 5,459,777.` CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST 115,039,207 RECEIVABLES: TAXES ACCOUNTS 140,740 191,054 INTEREST 619.653 ASSESSMENTS DUE FROM OTHERS 4,845.288 INVENTORY AT COST PREPAID ITEMS 8.879 FIXED ASSETS LOANS RECEIVABLE AMOUNT TO BE PROVIDED TOTAL ASSETS 73.928.231 5.650.831 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL (863,874) DEPOSITS FOR AB1600 FEES (20,773) DEPOSITS OTHERS (696.720) PAYABLES: ACCOUNTS (433.655) (72,830) INTEREST PAYROLL (5.009) DUE TO OTHERS (30.226) DEFERRED REVENUE (133.333) DEBT INSTRUMENTS PAYABLE TOTAL LIABILITIES (2,183.590) (72,830) FUND BALANCES (71,744,641) (5,578,000) TOTAL FUND E (71.744.641) (5.578.000) TOTAL LIABILITIES/EQUITY (73.928.231) (5.650.831) ~~a TOTALS ---MEMORANDUM ONLY--- CURRENT PRIOR 888,841 33,404.782 164,692 (6,807.444) (6,529,162) 180.381 180.381 177,719 146.200 146,200 12.458 115,039.207 131,084,029 60.158 391,951 106,525 619.653 666,589 4,845,288 5.113.616 8.879 5.339 4,814,244 4,814,244 5,117,250 792,500 792,500 943,500 888,841 39.302,724 1.137,573 120,908,199 137,284,600 (11.808) (875,682) (1,111,723) (91,469) (112.242) (1,141,143) (696,720) (895,508) (442,533) (949,019) (866.234) (5,009) (7.273) (1,837,021) (1.867.247) (2,501.587) (5,691,585) (5,824.918) (5,947,534) (910,000) (910,000) (1.061.000) (8,074,416) (910,000) (11,240,836) (13,532,002) (888,841) (31,228.308) (227,573)(109,667,363) (99,017,980) (888.841) (31.228,308) (227.573)(109.667,363) (99.017,980) (888.841) (39,302,724) (1,137,573)(120.908.199)(112,549,982) .~ ~a CITY OF DUBLIN BALANCE SHEET FOR THE PERIOD ENDING 30Apr2009 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T O T A L S SERVICE FUND GROUP OF TERM DEBT ---MEMORANDUM--- FUNDS ACCOUNTS ACCOUNT GROUP CURRENT PRIOR ASSETS CASH 7,363.430 7,363.430 7,049.844 CASH WITH FISCAL AGENT AMOUNT HELD IN ESCROW INVESTMENTS AT COST RECEIVABLES: TAXES ACCOUNTS 92,471 92,471 37,584 INTEREST ASSESSMENTS DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS 2,969 2.969 FIXED ASSETS 51.306.938 359.885,309 411,192,247 399.631.407 LOANS RECEIVABLE AMOUNT TO BE PROVIDED 69,985,183 69.985.183 61,986,566 TOTAL ASSETS 58,765,807 359,885,309 69,985,183 488,636,299 468.705.400 LIABILITIES/FUND EQUITY DEPOSITS FOR PRIVATE DEVEL DEPOSITS FOR AB1600 FEES DEPOSITS OTHERS PAYABLES: ACCOUNTS INTEREST PAYROLL DUE TO OTHERS DEFERRED REVENUE DEBT INSTRUMENTS PAYABLE (162.491) (69.985.183) (70.147,674) (62.006.445) TOTAL LIABILITIES (162.491) (69.985.183) (70,147.674) (62,006,445) FUND BALANCES (58,603,316) (359,885,309) (418,488,626)(405.866.781) TOTAL FUND E (58.603.316) (359,885.309) (418,488.626)(405,866.781) TOTAL LIABILITIES/EQUITY (58.765.807) (359,885,309) (69,985,183) (488,636,299)(467.873.226) ~ ~ ~a THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 GENERAL REVENUE FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE *******REVENUES******* PROPERTY TAXES 22.579,237. 00 21,209,784. 09 1.369,452 .91 22.098,429.20 20.250.217 .35 1,848,211 .85 SALES TAX 11.008.800. 00 9.598,096. 58 1,410,703 .42 14,225,660. 61 10,663,583 .50 3.562,077 .11 REAL PROPERTY TRANSFER TAX 275.000. 00 216.909. 57 58.090 .43 493.175. 01 339.377 .97 153.797 .04 HOTEL TRANSIENT OCCUPANCY TAX 590.000. 00 439.023. 58 150,976 .42 789,397. 41 589.973 .51 199,423 .90 FRANCHISE TAXES 2.206.295. 00 1,722,329. 73 483.965 .27 2,221,929. 73 1.765,423 .52 456.506 .21 LICENSES & PERMITS 1,903.875. 00 1.397,970. 85 505.904 .15 1.784,643. 77 1.432,821 .26 351,822 .51 FINES & FORFEITURES 138,900. 00 114,057. 29 24,842 .71 156,520. 17 122,799 .89 33,720 .28 USE/MONEY & PROP-INTEREST 1,921,137. 00 1.701,657. 22 219.479 .78 2.620,128. 17 1.872,331 .21 747,796 .96 USE/MONEY & PROP-RENTALS 218,941. 00 188,852. 46 30.088 .54 335,151. 45 253.696 .99 81,454 .46 INTERGOVERNMENTAL 956,173. 00 246,544. 65 709.628 .35 1.079,087. 97 685,211 .51 393.876 .46 CHARGES FOR SERVICES 5.751,709: 00 5,145,510. 61 606.198 .39 6.482,093. 07 4,968.027 .42 1,514,065 .65 OTHER SOURCES OF REVENUE 3.224,015. 00 2.830.796. 97 393,218 .03 866,991. 80 629,637 .33 237.354 .47 TOTAL REVENUE 50.774.082. 00 44.811,533. 60 5.962.548 .40 53.153,208. 36 43.573,101 .46 9.580.106 .90 *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL 292,096. 00 202.109. 46 89.986 .54 262,987. 19 223.295 .34 39,691. 85 CITY MANAGER 1,196,303. 00 916,771. 94 279.531 .06 1,052,588. 57 835,196 .63 217,391. 94 CENTRAL SERVICES 566,646. 00 410,723. 75 155,922 .25 495.825. 93 363,154 .34 132,671. 59 CITY ATTORNEY 739,979. 00 650,957. 43 89,021 .57 733,479. 11 448,425 .62 285,053. 49 ADMIN SERVICES 1,852,827. 00 1.349.113. 49 503,713 .51 1.600.978. 71 1,251,310 .98 349.667. 73 BUILDING MANAGEMENT 809.909. 00 523.074. 94 286.834 .06 699.948. 45 505.175 .29 194,773. 16 INSURANCE COST CENTER 527,781. 00 360,475. 72 167.305 .28 386,652. 28 385,108 .99 1,543. 29 ELECTIONS COST CENTER 36,120. 00 29,439. 57 6.680 .43 1,124. 24 977 .39 146. 85 NON-DEPARTMENTAL 111,100. 00 7,496. 08 103.603 .92 19.754. 72 16.324 .87 3,429. 85 ACTIVITY TOTAL 6.132,761. 00 4,450,162. 38 1,682,598 .62 5.253.339. 20 4.028.969 .45 1,224.369. 75 PUBLIC SAFETY POLICE 13.476.020. 00 6,802,262. 06 6.673,757 .94 12,720,342. 53 6,730.437 .31 5,989.905. 22 CROSSING GUARDS 100.622. 00 67,401. 81 33.220 .19 97,662. 78 65,063 .70 32,599. 08 ANIMAL CONTROL 400,670. 00 71.161. 00 329,509 .00 311.991. 99 138,138 .90 173,853. 09 TRAFFIC SIGNALS & STREET LIGHTIN 13.845. 00 8.417. 66 5.427 .34 12.023. 37 8.204 .66 3.818. 71 DISASTER PREPAREDNESS 137,701. 00 73,844. 41 63.856 .59 92,050. 23 50.493 .60 41.556. 63 FIRE SERVICES 9,763.362. 00 4.770,967. 57 4,992,394 .43 9,430,762. 41 4,712.837 .81 4,717,924. 60 ACTIVITY TOTAL 23.892.220. 00 11.794.054. 51 12.098.165 .49 22.664,833. 31 11,705.175 .98 10.959,657. 33 TRANSPORTATION PUBLIC WORKS 1,144,148. 00 845.676. 55 298.471. 45 986.198. 88 733.164 .40 253.034. 48 STREET MAINTENANCE 40,686. 00 22.845. 03 17,840. 97 462. 72 397 .40 65. 32 STREET SWEEPING 145,605. 00 95.682. 78 49.922. 22 134.374. 05 92,371 .61 42,002. 44 STREET TREE MAINTENANCE 124,847. 00 81,784. 48 43.062. 52 78,680. 52 35.162 .00 43.518. 52 STREET LANDSCAPING MAINTENAN 849.320. 00 581,825. 74 267,494. 26 817,367. 33 487.365 .21 330.002. 12 ACTIVITY TOTAL 2.304,606. 00 1.627,814. 58 676.791. 42 2,017,083. 50 1.348.460 .62 668.622. 88 HEALTH & WELFARE WASTE MANAGEMENT 600. 00 (600. 00) 7,390. 58 7.390 .58 THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 GENERAL REVENUE FUND CURRENT BUDGET CHILD CARE 18,500 .00 SOCIAL SERVICES 46.925 .00 HOUSING PROGRAMS ACTIVITY TOTAL 65,425 .00 CULTURE & LEISURE SERVICES LIBRARY SERVICES 868.401 .00 CULTURAL ACTIVITIES 238.281 .00 HERITAGE CENTER 251,713 .00 DUBLIN CEMETERY 46,750 .00 PARK MAINTENANCE 2.049.027 .00 COMMUNITY TV 78.445 .00 RECREATION ADMIN 766,613 .00 PLAYGROUNDS 389.872 .00 SHANNON CENTER 344,555 .00 PRESCHOOL 126,887 .00 TEENS PROGRAM 161,187 .00 ADULT SPORTS 187,182 .00 YOUTH SPORTS 238.806 .00 COMMUNITY GYM 47.937 .00 EMERALD GLEN ACTIVITY CENTER SPECIAL EVENTS 440.889 .00 SENIOR CENTER 604,477 .00 RECREATION INSTRUCTION 193.304 .00 AQUATICS 478.246 .00 PARKS/FACILITIES MANAGEMENT 221,263 .00 ACTIVITY TOTAL 7,733,835 .00 COMMUNITY DEVELOPMENT PLANNING 2,592,757 .00 BUILDING SAFETY 1,998.503 .00 ENGINEERING 1.816.437 .00 ECONOMIC DEVELOPMENT 251,509 .00 ACTIVITY TOTAL 6.659.206 .00 CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 5,770,057 .00 COMMUNITY IMPROVEMENTS 117,110 .00 PARKS 7,080.791 .00 STREET CONSTRC/IMPROVEMENTS 2.604.860 .00 ACTIVITY TOTAL 15,572,818. 00 TOTAL EXPENDITURES 62.360.871. 00 EXCESS REVENUE (EXPENDITURES) (11,586.789. 00) TRANSFERS IN FROM OTHER FUNDS TRANSFERS OUT FROM OTHER FUNDS REVENUES OVER(UNDER) EXPENDITURES (11,586,789. 00) ~~ ~.~ CURRENT PRIOR PRIOR ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE 10,721 .50 7,778. 50 18.500 .00 14,393. 48 4,106 .52 28,551 .36 18,373. 64 25,413 .00 18.936. 52 6,476 .48 39,872 .86 25.552. 14 51.303 .58 40.720. 58 10,583 .00 440,635 .66 427,765. 34 802,695 .43 589,584. 98 213.110 .45 184,102 .96 54.178. 04 217,296 .55 173.145. 22 44,151 .33 195.228 .61 56.484. 39 234.222 .38 177,759. 82 56,462 .56 25.043 .55 21,706. 45 36,692 .31 23.488. 21 13,204 .10 1.195,212 .37 853.814. 63 1.943,588 .26 1.243.243. 52 700.344 .74 75.267 .78 3.177. 22 117,348 .36 116,214. 54 1,133 .82 576,257 .21 190.355. 79 724.768 .91 566.383. 48 158,385 .43 223.480 .81 166.391. 19 292,470 .16 214,334. 39 78.135 .77 246.752 .85 97,802. 15 276.775 .62 215.038. 20 61,737 .42 112,644 .91 14,242. 09 108,501 .41 86,803. 89 21,697 .52 106,994 .88 54,192. 12 124.796 .04 92,806. 63 31,989 .41 127,325 .92 59.856. 08 160,687 .23 117,592. 63 43.094 .60 193.418 .23 45,387. 77 222,307 .17 167.139. 88 55,167. 29 34,411 .98 13,525. 02 43.936 .22 33,160. 35 10.775. 87 366,739 .51 74,149. 49 403.148 .41 352,352. 65 50.795. 76 438,084 .84 166,392. 16 541,942 .56 399,637. 19 142,305. 37 150.162 .54 43,141. 46 183.565 .98 139,803. 42 43,762. 56 307,882 .39 170,363. 61 458,574 .88 293,222. 48 165.352. 40 198,247 .06 23,015. 94 311,975 .20 247,839. 09 64,136. 11 5,197,894 .06 2,535.940. 94 7.205.293 .08 5.249.550. 57 1,955,742. 51 1,752.552 .76 840,204. 24 2.479.866 .71 1.809,433. 82 670.432. 89 1,421.253 .78 577,249. 22 2.515.366 .57 1,862,309. 23 653.057. 34 1.534.245 .88 282.191. 12 2.054.482 .25 1.590.269. 15 464,213. 10 159.217. 98 92.291. 02 255.829 .71 176.357. 75 79,471. 96 4.867.270. 40 1.791.935. 60 7.305,545 .24 5.438.369. 95 1,867,175. 29 4.048.841.71 1,721,215.29 384.619.81 267,139.45 117,480.36 9,284.02 107,825.98 218.057.69 143,019.50 75,038.19 2.240,915.53 4,839,875.47 4,249.293.53 3,833,223.63 416,069.90 1.588,990.91 1,015,869.09 271.116.67 46,311.95 224,804.72 7,888,032.17 7,684,785.83 5.123,087.70 4,289,694.53 833,393.17 35.865.100.96 26.495,770.04 49,620.485.61 32,100,941.68 17,519.543.93 8,946.432.64 (20.533,221.64) 3,532.722.75 11,472,159.78 (7,939,437.03) 70.927.77 52,883.57 18,044.20 8,946,432.64 (20,533,221.64) 3.603,650.52 11.525,043.35 (7,921,392.83) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 SPECIAL REVENUE FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** PROPERTY TAXES 134,025. 00 127,836 .61 6.188. 39 130,609. 95 119,716. 70 10.893 .25 SALES TAX/OTHER TAXES 439,234. 00 299,014 .48 140,219. 52 458,429. 22 305,193. 37 153,235 .85 FINES & FORFEITURES 197.000. 00 139.525 .79 57,474. 21 203.975. 65 148.376. 41 55.599 .24 USES/MONEY & PROPERTY 134,360. 00 130,569 .74 3,790. 26 196.387. 20 162.365. 50 34,021 .70 INTERGOVERNMENTAL FROM STATE 1,509.854. 00 1.035,302 .21 474,551. 79 1.639,303. 16 1.440,098. 80 199.204 .36 INTERGOVERNMENTAL FROM COUNTY 366,575. 00 248,196 .49 118.378. 51 359,383. 45 235,563. 55 123,819 .90 INTERGOVERNMENTAL FROM FEDERAL 1,450.900. 00 180,930 .12 1,269.969. 88 353.538. 54 107,486. 84 246,051 .70 CHARGES FOR SERVICES 1,615,400. 00 1,498.230 .28 117,169. 72 1,497,236. 92 1.405,278. 20 91,958 .72 OTHER SOURCES OF REVENUE .6,500. 00 12,461 .04 (5.961. 04) 34.499. 24 9,205. 00 25,294 .24 TOTAL REVENUE 5.853.848. 00 3.672,066 .76 2,181,781. 24 4,873.363. 33 3,933,284. 37 940,078 .96 *******EXPENDITURES******* PUBLIC SAFETY: POLICE 111,940 .00 110,442. 55 1,497 .45 102,652 .11 102.640. 36 11.75 TRAFFIC SIGNALS & STREET LTG 306.670 .00 130.106. 63 176,563 .37 259.283 .22 175,948 .62 83,334 .60 DISASTER PREPAREDNESS FIRE SERVICES 374,014 .00 189,241. 80 184.772 .20 287,483 .00 147,500. 85 139.982 .15 ACTIVITY TOTAL 792,624 .00 429.790. 98 362,833 .02 649,418 .33 426.089. 83 223,328 .50 TRANSPORTATION: STREET MAINTENANCE 387,651 .00 206.815. 87 180.835. 13 271,408 .11 161,922. 67 109,485 .44 STREET LANDSCAPE MAINTENANCE 6,407 .67 6.407 .67 ACTIVITY TOTAL 387,651 .00 206.815. 87 180,835. 13 277.815 .78 161,922. 67 115.893 .11 HEALTH & WELFARE: WASTE MANAGEMENT 1,826,701 .00 862,871. 72 963.829. 28 1,602,667 .69 821,603. 21 781.064 .48 SOCIAL SERVICES 59.708 .00 54,525. 72 5.182. 28 52,944 .65 40.806. 15 12,138 .50 HOUSING PROGRAMS ACTIVITY TOTAL 1.886,409 .00 917,397. 44 969.011. 56 1,655,612 .34 862,409. 36 793.202 .98 COMMUNITY DEVELOPMENT: ENGINEERING 6.000 .00 6.000. 00 6,000 .00 2,472. 00 3.528 .00 ACTIVITY TOTAL 6.000 .00 6.000. 00 6.000 .00 2,472. 00 3,528 .00 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 10.926. 00 10,926 .00 COMMUNITY PROJECTS PARKS 229,591 .00 173,196. 04 56,394. 96 61.729. 05 61.729. 05 STREET CONSTRUCTION/IMPROVEMENT 3,381,533. 00 804,777. 94 2.576,755. 06 1.998,211. 85 864.866. 99 1.133,344. 86 ACTIVITY TOTAL 3,611,124. 00 977,973. 98 2.633.150. 02 2,070,866. 90 864.866. 99 1.205.999. 91 T 0 T A L EXPENDITURES 6,683.808. 00 2.537.978. 27 4,145,829. 73 4,659,713. 35 2.317,760. 85 2,341,952. 50 EXCESS REVENUE (EXPENDITURES) (847,960. 00) 1,116.573. 91 (1.964,533. 91) 213,649. 98 1,615,523. 52 (1,401,873. 54) TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS 6,600. 00 (6,600. 00) 77,527. 77 52,883. 57 24,644. 20 REVENUES OVER (UNDER) EXPENDITURES (847,960.00) 1,109.973.91 (1.957,933.91) 136.122.21 1,562.639.95 (1,426,517.74) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 SPECIAL ASSESSMENT FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL BENEFITS ASSESSMENTS 831,987 .00 733.196 .00 98.791 .00 797,519 .80 720,660. 31 76,859 .49 USES/MONEY & PROP-INTEREST 22.931 .00 17,133 .27 5,797 .73 26.739 .60 20.477. 85 6.261 .75 OTHER SOURCES OF REVENUE 5.000 .00 10,959 .16 (5.959 .16) 578 .00 578. 00 TOTAL REVENUE 859,918 .00 761,288 .43 98,629 .57 824.837 .40 741,716. 16 83,121 .24 *******EXPENDITURES******* PUBLIC SAFETY: TRAFFIC SIGNALS & STREET LIG 362,960 .00 235.035 .15 127,924 .85 315.699 .72 225,512. 04 90.187 .68 ACTIVITY TOTAL 362,960 .00 235.035 .15 127,924 .85 315,699 .72 225.512. 04 90,187 .68 TRANSPORTATION PUBLIC WORKS STREET TREE MAINTENANCE 40,430 .00 7.062 .38 33,367 .62 72,355 .91 40.350. 95 32,004 .96 STREET LANDSCAPE MAINTENANCE 410.969 .00 223.217 .63 187,751 .37 352,276 .33 204.308. 84 147,967 .49 ACTIVITY TOTAL 451,399 .00 230,280 .01 221,118 .99 424.632 .24 244.659. 79 179,972. 45 COMMUNITY DEVELOPMENT ENGINEERING 16,135 .00 13,483 .79 2,651. 21 16,032 .94 12,282. 94 3,750. 00 ACTIVITY TOTAL 16.135 .00 13.483 .79 2,651 .21 16,032 .94 12,282. 94 3.750. 00 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS STREET CONSTRUCTION/IMPRUMNT ACTIVITY TOTAL T 0 T A L EXPENDITURES 830.494 .00 478,798. 95 351,695. 05 756,364. 90 482,454. 77 273,910. 13 EXCESS REVENUE (EXPENDITURES) 29,424 .00 282,489. 48 (253.065. 48) 68,472. 50 259,261. 39 (190.788. 89) REVENUES OVER (UNDER) EXPENDITURES 29,424 .00 282.489. 48 (253.065. 48) 68,472. 50 259,261. 39 (190.788. 89) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 ********REVENUE******** USES OF MONEY & PROPERTY INVESTMENT INTEREST LOAN REPAYMENT-PRINCIPAL LOAN REPAYMENT-INTEREST OTHER SOURCES OF REVENUE TOTAL REVENUE: *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL CITY ATTORNEY ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: HOUSING PROGRAMS ACTIVITY TOTAL CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT PLANNING CAPITAL IMPROVEMENT FUNDS CURRENT CURRENT PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR PRIOR Y.T.D. 1,427,074.00 1,084,752.64 342,321.36 1,749,574.46 1.514,515.43 750,000.00 (750.000.00) 1.500.000.00 1,500,000.00 90.000.00 90,000.00 8,842.750.00 823,949.23 8.018,800.77 18,353.827.13 17.652,128.60 10,269.824.00 2,658,701.87 7,611.122.13 21.693.401.59 20.756.644.03 180.373.31 189,900.00 47,941.90 141,958.10 156,534.86 117.761.40 189.900.00 47,941.90 141,958.10 336,908.17 117.761.40 ~°~ ~a VARIANCE 235.059.03 701,698.53 936,757.56 180,373.31 38,773.46 219,146.77 3,942,094.00 894,788.34 3.047.305.66 1,007,526.67 732,768.66 274,758.01 3.942.094.00 894,788.34 3.047,305.66 1.007.526.67 732,768.66 274,758.01 ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS GENERAL CIP PROJECTS 150.896. 00 14,554. 00 136,342 .00 29.278. 01 29,278 .01 COMMUNITY IMPROVEMENTS 250,000. 00 7,785. 60 242.214. 40 PARKS 7.811,302. 00 3.578.480. 82 4.232.821. 18 4.509.205. 57 1.404.396.65 3.104.808 .92 STREET CONSTRUCTION/IMPROVEMENT 19.222,467. 00 9,515,966. 26 9,706,500. 74 8,762,562. 03 7.010.354.06 1,752,207 .97 ACTIVITY TOTAL 27,434,665. 00 13,116.786. 68 14,317.878. 32 13.407,852. 01 8,414,750.71 4.993,101 .30 T 0 T A L EXPENDITURES 31,574,659.00 14.065,016.92 17,509,642.08 14,645,480.45 9.265,280.77 5,380.199.68 EXCESS REVENUE (EXPENDITURES) (21.304,835.00)(11.406.315.05) (9.898,519.95) 7,047,921.14 11,491.363.26 (4,443,442.12) TRANSFER IN FROM OTHER FUNDS 6.600.00 (6.600.00) 6.600.00 6.600.00 TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES(21,304,835.00)(11,399.715.05) (9,905.119.95) 7,054,521.14 11,491,363.26 (4,436,842.12) 1il~ ,~ THE CITY OF DUBLIN STATEMENT SHOWING //' REVENUES VERSUS EXPENDITURES ` ~ FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 TRUST/AGENCY FUND CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** SPECIAL ASSESSMENTS USES/MONEY & PROP-INTEREST TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES: NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS T O T A L EXPENDITURES EXCESS REVENUE (EXPENDITURES) REVENUES OVER (UNDER) EXPENDITURES 222.797.20 (222.797.20) 202.985.34 178.644.03 24,341.31 (2.005,636.98) 2,005,636.98 (201,809.72) (95,509.06) (106.300.66) (1.341.223.24) 1,341,223.24 517,841.22 502,139.13 15,702.09 235.395.45 (235,395.45) 236.480.04 236,355.03 125.01 455,877.84 (455.877.84) 446,924.16 403.580.26 43.343.90 455.877 .84 (455,877.84) 446,924.16 403,580. 26 43.343 .90 (1,797.101 .08) 1.797,101.08 70,917.06 98.558. 87 (27.641 .81) (1,797,101 .08) 1,797,101.08 70.917.06 98,558. 87 (27,641 .81) THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURES FOR THE PERIOD 07/01/2008 THROUGH 04/30/2009 INTERNAL SERVICE FUNDS CURRENT CURRENT PRIOR PRIOR BUDGET ACTUAL VARIANCE FISCAL YEAR Y.T.D. VARIANCE ********REVENUES******** USES/MONEY & PROP-INTEREST CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE *******EXPENDITURES******* GENERAL GOVERNMENT ACTIVITIES NON-DEPARTMENTAL ACTIVITY TOTAL PUBLIC SAFETY: FIRE ACTIVITY TOTAL TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES COMMUNITY DEVELOPMENT: CAPITAL IMPROVEMENT PROJECTS: 260,403.00 197,757 .22 62, 6f~. 78 286.586.87 250.,600.66 35,986 .21 1,125.184.00 1.608.063 .29 (482,879. 29) 1,968,529.47 1,618.916.30 349,613 .17 36,000.00 228,782 .80 (192,782. 80) 5.259,344.46 199.440.43 5.059,904 .03 1,421.587.00 2,034,603 .31 (613,016. 31) 7,514,460.80 2,068,957.39 5,445.503 .41 3,839,554.00 1.659.341.85 2.180,212.15 3,249.414.38 988.882.80 2.260.531.58 3,839,554.00 1.659,341.85 2,180,212.15 3,249,414.38 988.882.80 2,260,531.58 T 0 T A L EXPENDITURES 3.839.554.00 1,659.341.85 2.180,212.15 3.249.414.38 988,882.80 2.260,531.58 EXCESS REVENUE (EXPENDITURES) (2.417,967.00) 375,261.46 (2,793.228.46) 4,265.046.42 1.080,074.59 3.184,971.83 TRANSFER IN FROM OTHER FUNDS TRANSFERS OUT TO OTHER FUNDS REVENUES OVER (UNDER) EXPENDITURES (2,417,967.00) 375.261.46 (2,793,228.46) 4,265,046.42 1,080,074.59 3,184.971.83