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Home My WebLink About4.03 FinancialRptsJuly&Aug19930 0 CITY OF DUBLIN AGENDA STATEMENT CITY COUNCIL MEETING DATE: October 11, 1993 SUBJECT: Financial Reports For The Months of July and August 1993 %V by: Paul S. Rankin, Assistant City Manager) EXHIBITS ATTACHED: 1. Balance Sheet and Income Statements for the Period Ending July 31, 1993. 2. Balance Sheet and Income Statements for the Period Ending August 31, 1993. RECOMMENDATION: ccept and file the reports. DESCRIPTION: This item provides the monthly financial statements for the first two months of Fiscal Year 1993 - 1994. The final audited results of Fiscal Year 1992/93 are not available. The final audit results will impact the Fund Balance figures presented in these monthly reports. For example, any General. Fund revenues in excess of General Fund expenditures for the previous Fiscal Year have not been carried forward to the 1993/94 Fund Balance. The Auditors anticipate being complete with the field work in time to post these items with the September monthly financial report. Overall, in the first two months of the Fiscal Year there is relatively very little activity in the form of major revenues or major expenses. This is impacted by the fact that Major revenues such as Property Tax are not remitted in significant amounts until mid year. Given that the City provides a large number of services with independent contractors, the expenses also tend to lag. As of August 31, 1991 in the General Fund the City had received 8.9 percent of the budgeted revenue and incurred 5.5 percent of the budgeted expense. There were two transactions in the revenue category which already exceed the annual budget. Although these are relatively minor dollar amounts the reports show over 100 % of the revenue was already collected. The General Fund Category of "Other Sources of Revenue" has already exceeded the amount of revenue budgeted for this category. This is due to a change in the treatment of the ABAG PLAN Excess Liability Insurance Dividend. The Auditor's have allowed the City to record this as a revenue in the year it is received. Past practice had been to accrue the amount as an adjustment to the fund balance in the prior year. The new treatment will simplify the presentation of this revenue in future City Budget documents. The second transaction involves the Special Revenue Funds. The category of "Other Sources of Revenue exceeds the amount budgeted. This specific revenue involved the receipt of Criminal Activity Funds from the District Attorney. This was the result of an Asset Seizure completed in conjunction with a criminal investigation. The projection of this particular line item can fluctuate widely depending on the cases the City is involved with and the timing of the release of funds by the District Attorney. It is recommended that the City Council receive and file these reports as authorized by section 41004 of the California Government Code. --------------------------------------------------------------------- COPIES T0: ITEM NO. CITY CLERIC FILE Q 0 CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF JULY 1993 Prepared by The Finance Department EXHIBIT �- PAGE 1 9.44.47 BGL102 CITY OF DUBLIN 10/04/93 BALANCE SHEET FOR THE PERIOD 7/93 THROUGH 7/93 GENERAL SPECIAL SPECIAL CAPITAL REVENUE REVENUE ASSESSMENT IMPROVEMENT FUNDS FUNDS FUNDS FUNDS ASSETS CASH 2018413.03- 444893.55 493757.54 118102.48 CASH WITH FISCAL AGENT 121210.04 UNA.MORTIZED BOND DISCOUNT 625.00 IlFIESTRENTS AT COST 18407994.12 RECEIVABLES:TAXES ACCOUNTS (NET) 225086.99 178367.24 111684.72 INTEREST 209757.22 750.50 ASSESSMENTS RENTS NOTES DUE FROM OTHERS 266806.79 13716.27 INVENTORY AT COST PREPAID ITEMS 2769.99 FIXED ASSETS AM MS TO BE PROVIDED 2232500.00 TOTAL ASSETS 17094627.08 636977.06 2847467.58 230537.70 LIAB, FND BAL, RETED EARNINGS DEPOSITS FOR PRIVATE DEVEL14UIT 32964.25 - DEPOSITS FOR AB1600 FEES 108508.46 - DEPOSITS OTHERS 165319.66- 3125.00 - PAYABLES:ACCOUNTS 220501.95- 238375.75- 50002.96- 23613.55 - INTEREST PAYROLL 10207.13 - {'. IO OTHERS 105310.81- 119077.60- 147729.19 - Diid INSTRUMENTS PAYABLE 2790000.00 - TOTAL LIABILTIES 534303.80- 357453.35- 2843127.96- 279851.20 - FUND BALANCES 16560323.28- 279523.71- 4339.62- 49313.50 TOTAL FUND EQUITY 16560323.28- 279523.71- 4339.62- 49313.50 TOTAL LIAB,FND BAL, RETD EARNS 17094627.08- 636977.06- 2847467.58- 230537.70- PAGE 1 9.44.47 BGL102 CITY OF DUBLIN PAGE 1 10/04/93 BALANCE SHEET 9.46.00 FOR THE PERIOD 7/93 THROUGH 7/93 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG SERVICE FUNDS GROUP OF TERM DEBT FUND ACCOUNTS ACCOUNT GROUP ASSETS CASH 300203.44 102.59 CASH WITH FISCAL AGENT 1726901.55 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST RECEIVABLES :TAXES ACCOUNTS (NET) INTEREST 46871.38 ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS 165970.10 21623460.54 470014.62 AMOUNTS TO BE PROVIDED 2548360.41 TOTAL ASSETS 466173.54 23397336.06 470014:62 2548360.41 LIAB, KID BAL, RETHD EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS PAYABLES:A000UNTS 12.50- 25603.30 - INTEREST PAYROLL PCE TO OTHERS INSTRUMENTS PAYABLE 18602851.88- 2548360.41 - TOTAL LIABILITIES 12.50- 18628455.18- 2548360.41 - FUND BALANCE 342313.30- 334242.12 CONTRIBUTIONS 123847.74- 5103123.00 - INVESTMENTS IN FIXED ASSETS 470014.62 - RETAINED EARNINGS TOTAL FUND EQUITY 466161.04- 4768880.88- 470014.62 - TOTAL LIAB,FND BAL, RETD EARNS 466173.54- 23397336.06- 470014.62- 2548360.41- BGL104 THE CITY OF DUBLIN STATEMENT SHOWING PA 10/05/93 REVENUES VERSUS EXPENDITURE 10.46.43 FOR THE PERIOD 7/93 THROUGH 7/93 * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL GENERAL REVENUE FUND 50000.00 CITY COUNCIL CURRENT PERIOD 110388.00 5077.13 BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** 254184.00 19369.36 7.6 234814.64 PROPERTY TAXES 3839040.00- .00 .00 3839040.00 - SALES TAX 5560000.00- 153703.00- 2.8 5406297.00 - REAL PROPERTY TRANSFERS 73000.00- .00 327067.00 73000.00 - TRANSIENT OCCUPANCY TAX 86000.00- 22546.00- 26.2 63454.00 - FRANCHISE TAXES 505900.00- 6720.49- 1.3 499179.51 - LICENSES & PERMITS 375600.00- 47053.65- 12.5 328546.35 - FINES & FORFEITURES 26000.00- 1346.45- 5.2 24653.55 - USES OF MONEY AND PROPERTY 881100.00- 4241.16- .5 -876858.84 - INTERNGOVERNMENTAL FROM STATE 964425.00- 77975.88- 8.1 886449.12 - CHARGES FOR SERVICES 714533.00- 43526.41- 6.1 671006.59 - OTHER SOURCES OF REVENUE 27850.00- 57655.62- 207.0 29805.62 TOTAL REVENUE 13053448.00- 414768.66- 3.2 12638679.34- * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL 50000.00 .00 50000.00 CITY COUNCIL 1010 110388.00 5077.13 4.6 105310.87 CITY MANAGER 1020 254184.00 19369.36 7.6 234814.64 CITY ATTORNEY 1030 161170.00 .00 161170.00 ADHIN SERVICES DEPT 1040 407469.00 21574.66 5.3 385894.34 BUILDING MANAGEMENT 1050 327067.00 4013.84 1.2 323053.16 FACILITY RENTAL 1050 -719 1532816.00 .00 1532816.00 INSURANCE COST CENTER 1060 169656.00 105439.25 62.1 64216.75 ELECTIONS COST CENTER 1070 12910.00 .00 12910.00 ACTIVITY TOTAL 3025660.00 155474.24 5.1 2870185.76 PUBLIC SAFETY: POLICE 2010 3078779.00 9945.94 .3 3068833.06 CROSSING GUARDS COST 2020 .00 .00 .00 ANIMAL CONTROL 2030 103100.00 .00 103100.00 TRAFFIC SIGNALS 2040 93500.00 .00 93500.00 DISASTER PREAPREDNESS 2050 36084.00 1563.13 4.3 34520.87 FIRE SERVICES JPA 2060 2724203.00 .00 2724203.00 ACTIVITY TOTAL 6035666.00 11509.07 .2 6024156.93 TRANSPORTATION: PUBLIC WORKS 3010 282681.00 13062.76 4.6 269618.24 STREET MAINTENANCE 3020 165000.00 .00 165000.00 STREET SWEEPING 3030 67200.00 .00 67200.00 STREET TREE MAINTENANCE 3040 39150.00 .00 39150.00 STREET LANDSCAPE MAINT. 3050 157670.00 .00 157670.00 PARATRANSIT SERVICES 3060 .00 .00 .00 ACTIVITY TOTAL 711701.00 13062.76 1.8 698638.24 HEALTH & WELFARE: WASTE MANAGEMENT 5020 100.00 .00 100.00 ACTIVITY TOTAL 100.00 .00 100.00 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 165000.00 .00 165000.00 CULTURAL ACTIVITIES 8011 8000.00 .00 8000.00 HERITAGE CENTER 8012 10450.00 .00 10450.00 • 0 GL104 THE CITY OF DUBLIN STATEMENT SHOWING 10/05/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 7/93 GENERAL REVENUE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE PARK MAINTENANCE 8020 584100.00 .00 584100.00 COMITY CABLE TV 8030 9000.00 .00 9000.00 RECREATION 4MIN. 8040 174258.00 11991.57 6.9 162266.43 PLAYGROUNDS 8045 79482.00 7759.47 9.8 71722.53 SHANNON CENTER 8050 124260.00 4096.94 3.3 120163.06 PRESCHOOL 8055 36509.00 1617.67 4.4 34891.33 TEENS PROGRAM 8060 33891.00 979.69 2.9 32911.31 FIELD SCHEDULING 8065 104959.00 4078.70 3.9 100880.30 YOUTH SPORTS 8066 30805.00 2073.85 6.7 28731.15 SPECIAL EVENTS 8070 30655.00 1050.34. 3.4 29604.66 SENIOR CENTER 8080 136033.00 4240.66 3.1 131792.34 RECREATION INSTRUCTION 8090 90861.00 4376.58 4.8 86484.42 AQUATICS 8100 196565.00 22596.12 11.5 173968.88 ACTIVITY TOTAL 1814828.00 64861.59 3.6 1749966.41 "JMMUNITY DEVELOPMENT: PLANNING 9010 483617.00 30128.77 6.2 453488.23 BUILDING SAFETY 9020 251277.00 4363.65 1.7 246913.35 ENGINEERING 9030 176180.00 12606.17 7.2. 163573.83 ECONOMIC DEVELOPMENT 9040 9610.00 .00 9610.00 ACTIVITY TOTAL 920684.00 47098.59 5.1 873585.41 CAPITAL IMPROVEMENT PROJECTS: COMHUNITY IMPROVEMENTS 94NN .00 .00 .00 PARKS 95NN 10000.00 .00 10000.00 STREET CONSTRC /IHPROVMT 96NN .00 2724.75 2724.75-. ACTIVITY TOTAL 10000.00 2724.75 27,2 7275.25 T O T A L EXPENDITURES 12518639.00 294731.00 2,4 12223908.00 EXCESS <REVENUE>EXPENDITURES 534809.00- 120037.66- 22.4 414771.34 -1 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 EXCESS < REVENUE> EXPENDITURE 534809.00- 120037.66- 22.4 414771.34-' PAGE 2 10.46.43 j BGL104 THE CITY OF DUBLIN STATEMENT SHOWING 10/05/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 7/93 SPECIAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** SALES TAX 114000.00- 7423.09- 6.5 106576.91 - FINES & FORFEIVURES 26500.00- 2147.17- 8.1 24352.83 - USES OF MONEY AND PROPERTY 16430.00- .00 16430.00 - INTERNGOVERNMENTAL FROM STATE 756440.00- .00 756440.00 - INTERGOVERNMENTAL FROM COUNTY 29000.00- .00 29000.00 - INTERGOVERNMENTAL FROM FEDERAL 2147125.00- .00 2147125.00 - CHARGES FOR SERVICES 716557.00- .00 716557.00 - OTHER SOURCES OF REVENUE 5000.00- 6587.32- 131.7 1587.32 TOTAL REVENUE 3811052.00- 16157.58- .4 3794894.42 - x'k* ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL .00 .00 .00 CITY MANAGER .00 .00 .00 ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: POLICE 18170.00 .00 18170.00 TRAFFIC SIGNALS .00 .00 .00 ACTIVITY TOTAL 18170.00 .00 18170.00 TRANSPORTATION: STREET MAINTENANCE 177350.00 .00 177350.00 STREET SWEEPING .00 .00 .00 ACTIVITY TOTAL 177350.00 .00 177350.00 HEALTH & WELFARE: WASTE MANAGEMENT 572236.00 .00 572236.00 CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 116497.00 2431.86 2.1 114065.14 ACTIVITY TOTAL 116497.00 2431.86 2.1 114065.14 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS .00 .00 .00 COMMUNITY IMPROVEMENTS 171958.00 .00 171958.00 PARKS 127971.00 9550.60 7.5 118420.40 STREET CONSTRUCTION /IMPROVHT 2342550.00 1295.83 .1 2341254.17 ACTIVITY TOTAL 2642479.00 10846.43 .4 2631632.57 T O T A L EXPENDITURES 3526732.00 13278.29 .4 3513453.71 EXCESS <REVENUE>EXPENDITURE 284320.00- 2879.29- 1.0 281440.71 - EXCESS < REVENUE> EXPENDITURE 284320.00- 2879.29- 1.0 281440.71- PAGE 1 10.49.23 * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL FINANCE DEPARTMENT ACTIVITY TOTAL _C SAFETY: qFC SIGS /STREET LIGHTING ACTIVITY TOTAL TRANSPORTATION: PUBLIC WORKS STREET TREE MAINTENANCE STREET LANDSCAPE MAINTENANCE ACTIVITY TOTAL HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: T 0 T A L EXPENDITURES EXCESS<REVENUbEXPENDITURE :._.�L < REVENUE> EXPENDITURE .00 • BC-L104 THE CITY OF DUBLIN STATEMENT SHOWING 10/04/93 REVENUES VERSUS EXPELiDITURE FOR THE .00 PERIOD 7/93 THROUGH 7/93 SPECIAL ASSESSMENT FUNDS 197300.00 CURRENT PERIOD .4 BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** 750.00 SPECIAL BENEFTJS ASSESSMENTS 523913.00- .00 523913.00 - USES OF MONEY AND PROPERTY 28260.00- .00 28260.00 - OTHER SOURCES OF REVENUE 10400.00- 4727.89- 45.5 5672.11 - TOTAL REVENUE 562573.00- 4727.89- .8 557845.11- * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL FINANCE DEPARTMENT ACTIVITY TOTAL _C SAFETY: qFC SIGS /STREET LIGHTING ACTIVITY TOTAL TRANSPORTATION: PUBLIC WORKS STREET TREE MAINTENANCE STREET LANDSCAPE MAINTENANCE ACTIVITY TOTAL HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: T 0 T A L EXPENDITURES EXCESS<REVENUbEXPENDITURE :._.�L < REVENUE> EXPENDITURE .00 480081.25 480081.25- .00 .00 .00 .00 480081.25 480081.25- 197300.00 750.00 .4 196550.00 197300.00 750.00 .4 196550.00 1701.00 1026.62 60.4 674.38 11300.00 .00 11300.00 109520.00 7.20 109512.80 122521.00 1033.82 .8 121487.18 7550.00 .GO 7550.00 7550.00 .00 7550.00 327371.00 481865.07 147.2 154494.07- 235202.00- 477137.18 202.9- 712339.18- 235202.00- 477137.18 202.9- 712339.18- is PAGE 1 9.22.18 PACE 1 9.40.55 THE CITY OF DUBLIN STATEMENT SHOWING BGL104 REVENUES VERSUS EXPENDITURE 10/04/93 FOR THE PERIOD 7/93 THROUGH 7/93 CAPITAL IMPROVEMENT FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE 4340.00 - USES OF MONEY IND PROPERTY 4340.00- .00 OTHER SOURCES OF REVENUE 853500.00- .00 853500.Q0- TOTAL REVENUE 857840.00- .00 857840.00 - * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 •00 .00 PUBLIC SAFETY: TRANSPORTATION: HblTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: 91b08.00 FlIGINEERING ACTIVITY TOTAL 91608.00 91608.00 •00 .00 91608.00 CAPITAL IMPROVEMENT PROJECTS: 50000.00 C%iHUNITY IMPROVEMENTS STREET CONSTRUCTION /IMPROVKT 50000.00 561150.00 .00 1204.05 .2 559945.95 ACTIVITY TOTAL 611150.00 1204.05 .2 609945.95 T O T A L EXPENDITURES 702758.00 1204.05 .2 701553.95 156286.05 - EXCESS<REVEM bEXPENDITURE 155082.00- 1204.05 .8- EXCESS <REVERDE> EXPENDITURE 155082.00- 1204.05 .8- 156286.05- PACE 1 9.40.55 * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON - DEPARTMENTAL 188239.00 CITY COUNCIL BGL104 THE CITY OF DUBLIN STATEMENT SHOWING 10/04/93 REVENUES VERSUS EXPENDITURE ACTIVITY TOTAL FOR THE PUBLIC SAFETY: 15.10- PERIOD 7/93 THROUGH 7/93 .00 ACTIVITY TOTAL INTERNAL SERVICE FUND 10.18- CURRENT PERIOD .00 ACTIVITY TOTAL BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** CULTURE & LEISURE SERVICES: USES OF MONEY AND PROPERTY 9360.00- .00 9360.00- CHARGES FOR SERVICES 137229.00- 10483.15- 7.6 126745.85 - OTHER SOURCES OF REVENUE 4500.00- .00 4500.00 - TOTAL REVENUE 151089.00- 10483.15- 6.9 140605.85- * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON - DEPARTMENTAL 188239.00 CITY COUNCIL .00 CITY MANAGER .00 FINANCE DEPARTMENT .00 ACTIVITY TOTAL 188239.00 PUBLIC SAFETY: 15.10- POLICE .00 ACTIVITY TOTAL .00 TRANSPORTATION: 10.18- PUBLIC WORKS .00 ACTIVITY TOTAL .00 HEALTH & WELFARE: 27.90- CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION .00 ACTIVITY TOTAL .00 COMMUNITY DEVELOPMENT: PLANNING .00 BUILDING SAFETY .00 ACTIVITY TOTAL .00 CAPITAL IMPROVEMENT PROJECTS: 30.07 GENERAL CIP PROJECTS .00 ACTIVITY TOTAL .00 T O T A L EXPENDITURES 188239.00 EXCESS<REVENUE> EXPENDITURE 37150.00 TRANSFERS OUT TO OTHER FUNDS .00 EXCESS < REVENUE> EXPENDITURE 37150.00 9647.48 5.1 178591.52 .10 .10- 14.23 14.23- 15.10 15.10- 9676.91 5.1 178562.09 10.18 10.18- 10.18 10.18- 27.90 27.90- 27.90 27.90- 16.57 16.57- 16.57 16.57- 26.37 26.37- 3.70 3.70- 30.07 30.07- .00 .00 .00 .00 9761.74 5.2 178477.26 721.41- 1.9- 37871.41 .00 .00 721.41- 1.9- 37871.41 PAGE 1 9.32.30 0 BG11Q4 THE CITY OF DUBLIN STATEMENT SHOWING 10/04/93 REVENUES VERSOS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 7/93 ENTERPRISE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** USES OF MONEY UD PROPERTY 1611177.00- .00 1611177.00 - TOTAL REVENUE 1611177.00- .00 1611177.00- ** * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL 60.00 CITY MANAGER .00 FINANCE DEPARTMENT 8250.00 ACTIVITY TOTAL 8310.00 PUBLIC SAFETY: 125.00 DISASTER PREAPREDNESS 1140.00 ACTIVITY TOTAL 1140.00 TRANSPORTATION: .00 HEALTH & WELFARE: 1140.00 CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION 11800.00 SENIOR CENTER 450.00 ACTIVITY TOTAL 12250.00 COMMUNITY DEVELOPMENT: 157.34 CAPITAL IMPROVEMENT PROJECTS: 21542.66 T 0 T A L EXPENDITURES 21700.00 EXCESS <REVENUE>EXPENDITURES 1589477.00 - EXCESS < REVENUE> EXPENDITURE 1589477.00- .00 60.00 .00 .00 125.00 1.5 8125.00 125.00 1.5 8185.00 .00 1140.00 .00 1140.00 .00 11800.00 32.34 7.2 417.66 32.34 .3 12217.66 157.34 .7 21542.66 157.34 1589634.34- 157.34 1589634.34- PAGE 1 9.36.35 if • . CITY OF DUBLIN'S FINANCIAL STATEMENTS FOR THE MONTH OF AUGUST 1993 Prepared by The Finance Department exHiBaT 2 • • BGL102 CITY OF DUBLIN 10/04/93 BALANCE SHEET FOR THE PERIOD 7/93 THROUGH 8/93 GENERAL SPECIAL• SPECIAL CAPITAL REVENUE REVENUE ASSESSMENT IMPROVEMENT FUNDS FUNDS FUNDS FUNDS ASSETS CASH 981673.90- 557679.18 326390.63 68579.56 CASH WITH FISCAL AGENT 121210.04 UNAMORTIZED BOND DISCOUNT 625.00 INVESTMENTS AT COST 17557852.90 RECEIV.ABLES:TAXES ACCOUNTS (NET) 225066.99 95036.24 111684.72 INTEREST 200352.22 ASSESSMENTS RENTS NOTES DUE FROM OTHERS 266806.79 13716.27 INVENTORY AT COST PREPAID ITEMS 2326.47 FIXED ASSETS AMOUNTS TO BE PROVIDED 2232500.00 TOTAL ASSETS 17271356.47 666431.69 2680100.67 180264.28 LIAB, FND BR, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT 38900.23 - DEPOSITS FOR AB1600 FEES 108508.46 - DEPOSITS OTHERS 163467.66- 3125.00 - PAYA.BLES:A000UNTS 64441.32- 224092.07- 112.23 - INTEREST PAYROLL 10502.72 - DUE TO OTHERS 86056.78- 119077.60- 147729.19 - DEBT INSTRUMENTS PAYABLE 2790000.00 - TOTAL LIABILTIES 363368.71- 343169.67- 2793237.23- 256237.65 - FUND BALANCES 16907987.76- 323262.02- 113136.56 75973.37 TOTAL FUND EQUITY 16907987.76- 323262.02- 113136.56 75973.37 TOTAL LIAB,FND BAL, RETD EARNS 17271356.47- 666431.69- 2680100.67- 180264.28- N PAGE i 11.02.51 93 PAGE 1 11.03.05 BGLl02 CITY OF DUBLIN 10/04 /93 BALANCE SHEET FOR THE PERIOD 7/93 THROUGH 8/93 INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG SERVICE FUNDS CROUP OF TERM DEBT FUND ACCOUNTS ACCOUNT GROUP ASSETS CASH 276005.96 129.13 - CASH WITH FISCAL AGENT 1726901.55 UNAMORTIZED BOND DISCOUNT INVESTMENTS AT COST RECEIVABLES:TAXES ACCOUNTS (NET) INTEREST 46871.38 ASSESSMENTS RENTS NOTES DUE FROM OTHERS INVENTORY AT COST PREPAID ITEMS FIXED ASSETS 165970.10 21623460.54 470014.62 AMOUNTS TO BE PROVIDED 2548360.41 TOTAL ASSETS 441976.06 23397104.34 470014.62 2548360.41 LIAR, FND BAL, RETND EARNINGS DEPOSITS FOR PRIVATE DEVELPMNT DEPOSITS OTHERS P1YABLES:ACCOUNTS 25603.30 - INTEREST PAYROLL 1!f -E TO OTHERS ""BT INSTRUMENTS PAYABLE 18602851.88- 2548360.41 - TOTAL LIABILITIES 18628455.18- 2548360.41 - FUND BALANCE 318128.32- 334473.84 CONTRIBUTIONS 123847.74- 5103123.00 - INVESTMENTS IN FIXED ASSETS 470014.62 - RETAINED EARNINGS TOTAL FUND EQUITY 441976.06- 4768649.16- 470014.62 - TOTAL LIAB,FND BAL, RETD EARNS 441976.06- 23397104.34- 470014.62- 2548360.41- PAGE 1 11.03.05 BGL104 CITY OF DUBLIN STATEMENT SHOWING is 10/05/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93' GENERAL REVENUE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** PROPERTY TAXES 3839040.00- 89618.31- 2.3 3749421.69 - SALES TAX f 5560000.00- 636703.00- 11.5 4923297.00 - REAL PROPERTY TRANSFERS 73000.00- 11349.45- 15.5 61650.55 - TRANSIENT OCCUPANCY TAX 86000.00- 22546.00- 26.2 63454.00 - FRANCHISE TAXES 505900.00- 12979.62- 2.6 492920.38 - LICENSES & PERMITS 375600.00- 79412.16- 21.1 296187.84 - FINES & FORFEITURES 26000.00- 5121.65- 19.7 20878.35 - USES OF MONEY AND PROPERTY 881100.00- 12074.48- 1.4 869025.52 - IHTERNGOVERNMENTAL FROM STATE 964425.00- 138608.86- 14.4 825816.14 - CHARGES FOR SERVICES 714533.00- 89164.42- 12.5 625368.58 - OTHER SOURCES OF REVENUE 27850.00- 62497.87- 224.4 34647.87 TOTAL REVENUE 13053448.00- 1160075.82- 8.9 11893372.18- * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: NON- DEPARTMENTAL 50000.00 .00 50000.00 CITY COUNCIL 1010 110388.00 12072.06 10.9 98315.94 CITY MANAGER 1020 254184,00 39700.29 15.6 214483.71 CITY ATTORNEY 1030 161170.00 14109.36 8.8 147060.64 AMIN SERVICES 1040 407469.00 47992.88 11.8 359476.12 BUILDING MANAGEMENT 1050 327067.00 23972.97 7.3 303094.03 FACILITY RENTAL 1050 -719 1532816.00 .00 1532816.00 INSURANCE COST CENTER 1060 169656.00 127296.16 75.0 42359.84 ELECTIONS COST CENTER 1070 12910.00 27.87 .2 12882.13 ACTIVITY TOTAL 3025660.00 265171.59 8,8 2760488.41 PUBLIC SAFETY: POLICE 2010 3078779.00 20956.70 .7 3057822.30 CROSSING GUARDS COST 2020 .00 .00 .00 ANIMAL CONTROL 2030 103100.00 .00 103100.00 TRAFFIC SIGNALS 2040 93500.00 2383,29 2.5 91116.71 DISASTER PREAPREDNESS 2050 36084.00 4044.83 11.2 32039.17 FIRE SERVICES JPA 2060 2724203,00 .00 2724203.00 ACTIVITY TOTAL 6035666.00 27384.82 .5 6008281.18 TRANSPORTATION: PUBLIC WORKS 3010 282681.00 34182.52 12.1 248498.48 STREET MAINTENANCE 3020 165000.00 1939.31 1.2 163060.69 STREET SWEEPING 3030 67200.00 .00 67200.00 STREET TREE MAINTENANCE 3040 39150.00 3649.39 9.3 35500.61 STREET LANDSCAPE MAINT. 3050 157670.00 15593.86 9.9 .142076.14 PARATRANSIT SERVICES 3060 .00 .00 ,00 ACTIVITY TOTAL 711701.00 55365.08 7.8 656335.92 HEALTH & WELFARE: WASTE MANAGEMENT 5020 100.00 .00 100.00 ACTIVITY TOTAL 100.00 .00 100.00 CULTURE & LEISURE SERVICES: LIBRARY SERVICES 8010 165000.00 .00 165000.00 CULTURAL ACTIVITIES 8011 8000.00 .00 8000.00 HERITAGE CENTER 8012 10450.00 .00 10450.00 o,. PAGE 1 11.51.39 F- 1 GL104 TUMITY OF DUBLIN STATEMENT SHOWING 10/05/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93 GENERAL REVENUE FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE PARK MAINTENANCE 8020 584100.00 62969.80 10.8 521130.20 COMMUNITY CABLE TV 8030 9000.00 .00 9000.00 RECREATION A?IN. 8040 174258.00 24726.74 14.2 149531.26 PLAYGROUNDS - 8045 79482.00 18729.15 23.6 60752.85 SHANNON CENTER 8050 124260.00 13655.68 11.0 110604.32 PRESCHOOL 8055 36509.00 3624.78 9.9 32884.22 TEENS PROGRAM 8060 33891.00 2205.01 6.5 31685.99 FIELD SCHEDULING 8065 104959.00 12596.95 12.0 92362.05 YOUTH SPORTS 8066 30805.00 3716.23 12.1 27088.77 SPECIAL EVENTS 8070 30655.00 2463.60 8.0 28191.40 SENIOR CENTER 8080 136033.00 10281.41 7.6 125751.59 RECREATION INSTRUCTION 8090 90861.00 11301 :62 12.4 79559.38 AQUATICS 8100 196565.00 55318.44 28.1 141246.56 ACTIVITY TOTAL 1814828.00 221589.41 12.2 1593238.59 COMMUNITY DEVELOPMENT: PLANNING 9010 483617.00 63231.94 13.1 420385.06 BUILDING SAFETY 9020 251277.00 25130.87 10.0 226146.13 ENGINEERING 9030 176180.00 29210.50 . 16.6 146969.50 ECONOMIC DEVELOPMENT 9040 9610.00 .00 9610.00 ACTIVITY TOTAL 920684.00 117573.31 12.8 803110.69 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS 93NN .00 .00 ,00 COMMUNITY IMPROVEMENTS 94NN .00 .00 .00 PARKS 95NN 10000.00 .00 10000.00 STREET CONSTRC /IMPROVMT 96NN .00 5289.47 5289.47 - ACTIVITY TOTAL 10000.00 5289.47 52.9 4710.53 T 0 T A L EXPENDITURES 12518639.00 692373.68 5.5 11826265.32 1 EXCESS <REVENUE>EXPENDITURES 534809.00- 467702.14- 87.5 67106.86 TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 EXCESS < REVENUE> EXPENDITURE 534809.00- 467702.14- 87.5 67106.86- PAGE 2 11.51.39 BGL104 THECITY OF DUBLIN STATEMENT SHOWING 10%05/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93 SPECIAL REVENUE FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE * * * * * ** *REVENUES * * * * * ** SALES TAX 114000.00- 17320.31- 15.2 96679.69 - FINES & FORFEIJURES 26500.00- 5215.42- 19.7 21284.58 - USES OF MONEY AND PROPERTY 16430.00- .00 16430.00 - INTERNGOVERNMENTAL FROM STATE 756440.00- 49563.71- 6.6 706876.29 - INTERGOVERNMENTAL FROM COUNTY 29000.00- .00 29000.00 - INTERGOVERHMENTAL FROM FEDERAL 2147125.00- .00 .2147125.00 - CHARGES FOR SERVICES 716557.00- 2015.91- .3 714541.09 - OTHER SOURCES OF-REVENUE 5000.00- 6587.32- 131.7 1587.32 TOTAL REVENUE 3811052.00- 80702,67- 2.1 3730349.33- * * * * ** *EXPENDITURES * * * * * ** r,ENERAL GOVERNMENT ACTIVITIES: CITY COUNCIL .00 .00 .00 CITY MANAGER .00 .00 .00 ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: POLICE 18170.00 458.66 2.5 17711.34 TRAFFIC SIGNALS .00 .00 .00 ACTIVITY TOTAL 18170.00 458.66 2.5 17711.34 TRANSPORTATION: STREET MAINTENANCE 177350.00 485.44 .3 176864.56 STREET SWEEPING .00 5066.36 5066.36 - ACTIVITY TOTAL 177350.00 5551.80 3.1 171798.20 HEALTH & WELFARE: WASTE MANAGEMENT 572236.00 .00 572236.00 j CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 116497.00 6115.65 5.2 110381.35 ACTIVITY TOTAL 116497.00 6115.65 5.2 110381.35 CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS .00 .00 .00 COMMUNITY IMPROVEMENTS 171958.00 211.78 .1 171746.22 PARKS 127971.00 9550.60 7.5 118420.40 STREET CONSTRUCTION /IMPROVMT 2342550.00 12196.58 .5 2330353.42 ACTIVITY TOTAL 2642479.00 21958.96 .8 2620520.04 T O T A L EXPENDITURES 3526732.00 34085.07 1.0 3492646.93 EXCESS <REVENUE>EXPENDITURE 284320.00- 46617.60- 16.4 237702.40 - EXCESS < REVENUE> EXPENDITURE 284320.00- 46617.60- 16.4 237702.40- PAGE 1 11.25.11 BGL104 THE CITY OF DUBLIN STATEMENT SHOWING 10/04/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93 SPECIAL ASSESSMENT FUNDS CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE SPECIAL BENEFAS ASSESSMENTS 523913.00- 3198.61- .6 520714.39 - USES OF MONEY AND PROPERTY 28260.00- .00 28260.00 - 0'YHER SOURCES OF REVENUE 10400.00- 4727.89- 45.5 5672.11 - TOTAL REVENUE 562573.00- 7926.50- 1.4 554646.50- * * * * ** *EXPENDITURES * ** * * ** GENERAL GOVEP11MENT ACTIVITIES: NON- DEPARTMENTAL .00 565406.00 565406.00 - FINANCE DEPARTMENT .00 .00 •00 ACTIVITY TOTAL .00 565406.00 565406.00 - PUBLIC SAFETY: TRFC SIGS /STREET LIGHTING 197300.00 16093.33 8.2 181206.67 ACTIVITY TOTAL 197300.00 16093.33 8.2 181206.67 TRANSPORTATION: PUBLIC WORKS 1701.00 1433.39 84.3 267.61 STREET TREE MAINTENANCE 11300.00 181.90 1.6 11118.10 STREET LANDSCAPE MAINTENANCE 109520.00 11530.30 10.5 97989.70 ACTIVITY TOTAL 122521.00 13145.59 10.7 109375.41 HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 7550.00 3445.81 45.6 4104.19 ACTIVITY TOTAL 7550.00 3445.81 45.6 4104.19 CA.PITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS .00 4449.13 4449.13 - STREET CONSTRUCTION /IMPROVMT .00 .00 .00 ACTIVITY TOTAL .00 4449.13 4449.13 - T O T A L EXPENDITURES 327371.00 602539.86 184.1 275168.86 - EXCESS<REVENUE> EXPENDITURE 235202.00- 594613.36 252.8- 829815.36 - EXCESS < REVENUE> EXPENDITURE 235202.00- 594613.36 252.8- 829815.36- PAGE 1 10.44.40 PAGE 1 10.58.53 BGL104 THE CITY OF DUBLIN STATEMENT SHOWING 10/04/93 REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93 CAPITAL IMPROVEMENT FUND CURRENT PERIOD BUDGET ACTUAL PERCENT VARIANCE * * * * * * * *REVEI(UBS * * * * * ** USES OF MONEY PID PROPERTY 4340.00- .00 4340.00 - OTHER SOURCES OF REVENUE 853500.00- .00 853500-00- TOTAL REVENUE 857840.00- .00 857840.00- * * * * ** *EXPENDITURES * * * * * ** GENERAL, GOVERNMENT ACTIVITIES: ACTIVITY TOTAL .00 .00 .00 PUBLIC SAFETY: TRANSPORTATION: HEALTH & WELFARE: CULTURE & LEISURE SERVICES: COMMUNITY DEVELOPMENT: ENGINEERING 91608.00 .00 91608.00 ACTIVITY TOTAL 91608.00 .00 91608.00 CAPITAL IMPROVEMENT PROJECTS: COMMUNITY IMPROVEMENTS 50000.00 .00 50000.00 STREET CONSTRUCTION /IMPROVMT 561150.00 27863.92 5.0 533286.08 ACTIVITY TOTAL 611150.00 27863.92 4.6 583286.08 T 0 T A L EXPENDITURES 702758.00 27863.92 4.0 674894.08 EXCESS<REVEIJUE> EXPENDITURE 155082.00- 27863.92 18.0- 182945.92 - EXCESS < REVENUE> EXPENDITURE 155082.00- 27863.92 18.0- 182945.92- PAGE 1 10.58.53 BGL104 10/04/93 * * * * * ** *REVENUES * * * * * ** USES OF MONEeAND PROPERTY CHARGES FOR SERVICES OTHER SOURCES OF REVENUE TOTAL REVENUE * * * * ** *EXPENDITURES * * * * * ** GENERAL GOVERNMENT ACTIVITIES: 11011- DEPARTMENTAL CITY COUNCIL CITY MANAGER FINANCE DEPARTMENT ACTIVITY TOTAL PUBLIC SAFETY: POLICE ACTIVITY TOTAL TRANSPORTATION: PUBLIC WORKS ACTIVITY TOTAL HEALTH & WELFARE: CULTURE & LEISURE SERVICES: RECREATION ADMINISTRATION ACTIVITY TOTAL COMMUNITY DEVELOPMENT: PLANNING BUILDING SAFETY ACTIVITY TOTAL CAPITAL IMPROVEMENT PROJECTS: GENERAL CIP PROJECTS ACTIVITY TOTAL T 0 T A L EXPENDITURES EXCESS<REVENUE> EXPENDITURE TRANSFERS OUT TO OTHER FUNDS EXCESS < REVENUE> EXPENDITURE s THE CITY OF DUBLIN STATEMENT SHOWING REVENUES VERSUS EXPENDITURE FOR THE PERIOD 7/93 THROUGH 8/93 INTERNAL SERVICE FUND CURRENT PERIOD BUDGET ACTUAL: PERCENT VARIANCE 9360.00- .00 9360.00- 137229.00- 20644.95- 15.0 116584.05- 4500.00- .00 4500.00- 151089.00- 20644.95- 13.7 130444.05- 188239.00 43994.26 23.4 144244.74 .00 .10 .10- .00 14.23 14.23- .00 15.10 15.10- 188239.00 44023.69 23.4 144215.31 .00 10.18 10.18- .00 10.18 10.18- .00 27.90 27.90- .00 27.90 27.90- .00 16.57 16.57- .00 16.57 16.57- .00 26.37 26.37- .00 3.70 3.70- .00 30.07 30.07- .00 .00 .00 .00 .00 .00 188239.00 44108.52 23.4 144130.48 37150.00 23463.57 63.2 13686.43 .00 .00 •00 37150.00 23463.57 63.2 13686.43 • PAGE 1 10.50.35