HomeMy WebLinkAbout4.05 AnnualFinRptBudgetAdj
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CITY OF DUBLIN
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: September 12, 1994
SUBJECT: Fiscal Year 1993-94 Year End Budget Adjustments
I,n. Required to Complete Annual Financial Report
~.A:t" (Prepared by: Paul s. Rankin, Assistant city
Manager/Administrative services Director)
EXHIBITS ATTACHED: 1./~eneral Fund operating Activities
2./capital projects - General Fund
3~pecial Revenue Funds: Gas Tax/community
Development Block Grant/Dublin Blvd. Extension
J'und
4~NPDES storm Water Fund Additional Appropriations
5.~aintenance Assessment District operating
Transfers
RECOMMENDATION:.... ~uthorize the Mayor to execute the Budget Change
r~ ;orms and direct Staff to make the appropriate
adjustments to the city's Financial Records.
FINANCIAL STATEMENT: See Report. The adjustments required include
additional appropriations covered by Reserves or new
revenues as well as transfers of unexpended
allocations.
DESCRIPTION: The Final Financial Report for the period endinq
June 30, 1994 will be presented once the auditors have made all adjusting
entries. staff is requesting city council authorization to make certain
preliminary adjustments at this time, in order for the report to be
prepared using the most current information.
City pOlicy Reaardina Authorization to Make Budaet Adjustments
Current city policies allow the city Manager to make budget adjustments
between line items which are within the same activity. The city council
must approve appropriations between different activities (i. e., between
street Maintenance and Engineering). Therefore, all budget shortfalls
requiring a transfer from a separate activity must be acted upon by the
City council.
Proposed Adjustments
Many of the adjustments being requested were anticipated in the information
presented in the 1994-95 city Budqet. For example, the increased
Engineering staff time funded by the General Fund was fully anticipated.
This was due to a delay on Capital Proj ects which would have absorbed
certain staff costs with Grant Funds.
.Each of the attached Exhibits describes those adjustments which are
necessary at this time. staff has grouped the various changes into groups
based upon the nature of the adjustment. The following categories of budget
adjustments are presented:
General Fund operatinq Activities
capital Projects - General Fund
Special Revenue FundS: Gas Tax/community Development
Block Grant/and Dublin Boulevard Extension Fund
NPDES storm water Fund
Maintenance Assessment District Operating Transfers
Exhibit 1:
Exhil:d t 2:
Exhibit 3:
Exhibit 4:
Exhibit 5:
staff recommends that the city Council approve the Additional
Appropriations and Budget Transfers between activities and authorize the
Mayor to execute the form attached to each of the Exhibits.
PSR/lss.B:BudgAdj.BQendB#15
COPIES TO:
CITY CLERK
FILE 101 ~ I ~ 10 l{i.lo'
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ITEM NO.
L/.$
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YEAR END BUDGET ADJUSTMENTS
FISCAL YEAR 1993-94
I. GENERAL FUND OPERATING ACTIVITIES
1. Dublin Cemetery (8013)
1993/94
Budqet
$ N/A
Actual For
6/30/94
$ 8,069
Amount of
Budget Transfer
$ 8,069
Description:
When the original 1993/94 Budget was adopted the details of the Cemetery
operations had not been completed. During the year the City incurred
costs associated with maintenance of the Cemetery as well as grave
preparation costs. It became apparent that these costs should be
tracked as a separate activity to adequately report the necessary
information. The adopted 1993/94 Budget did include a total
appropriation of $10,850 for the Heritage Center Activity (8012) of
which only $2,234 was expended. Therefore, funds can be transferred
from this activity to cover the annual Cemetery expense.
Recommended Transfer From:
Heritage Center Operating Supplies
Heritage Center Telephone
Heritage Center Contract Services
TOTAL
001-8012-713-000 < 69.00>
001-8012-725-020 < 300.00>
001-8012-740-000 <7.700.00>
TRANSFERRED TO 8013: 8,069.00
2.
Engineering (9030)
1993/94
Budqet
$ 173,970
Actual For
6/30/94
$ 215,203
Amount of
Budget Transfer
$ 41,243
Description:
The General Fund appropriation for Engineering typically excludes an
estimate of the staff time to be expended on capital projects. For
example, the original budget assumed that $38,400 of Public Works
Inspector salaries would be paid by special grant funds on the Dublin
Blvd. widening project. Due to delays by regulatory agencies,
construction did not occur on this project, and a higher percentage of
the Inspector's time had to be absorbed by the General Fund. Adequate
funds remain in the budgeted contingent reserve to cover this shortfall.
Recommended Transfer From:
Non-Departmental citywide
contingent Reserve
001-1080-799-000 <41,243.00>
EXHIBIT 1.
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CITY Of DUBLIN
BUDGET CHANGE FORM
YEAR END BUDGET ADJUSTMENTS 93/94
GENERAL FUND OPERATING ACTIVITIES
CHANGE FORM
..ll....-
new appropriatio
budget transfer
L-l. budget change
L-l.
account tI
1 QQl -Rn17 - 711- 000 $ 69.00
~ HERITAGE CENTER TELEPHONE
account tI
decrease bUdget account increase budget account
nrooo HERITAGE CENTER OPERATING SUPP~~l~CEMETERY CONTRACT SERVICES
laccount II
11001 - 8013 - 740
I name
laccount II
2 001 - 8012 - 725- 020 $ 300.00 12
name HERITAGE CENTER CONTRACT SVCS I name
account tI laccount tI
3001 - 8012-740 - 000 $7.700.0013
I nallle
laccount tI
14, $
RSRY name ENGINEERING FULL TIME SALARIES
\account II
5001 -1080 -799-000 $41,243.0015001-9030 -701
I name
laccount II
16
I~
laccount #
17
I~
laccount II
18
TOTAL BUDGET DECREASES
- 000
$ 8.069.00'
$
$
~
ilccounl iI
4 $
n~NON DEPARTMENTAL-CONTINGENT
account tI
- 001
$ 41,243.00'
~
account tI
6
$
$
~
account It
7
$
$
name
account #
8
TOTAL BUDGET INCREASES
$
$
$
$
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
SEE ATTACHED
CITY MANAGER
signature
\ \
date
CITY COUNCIL
signature PETER W. SNYDER. MAYOR
nq \ 17 \ q4
date
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II. Capital Projects - General Fund
1. Annual street Overlay / Reconstruction (9657) General Fund Only
1993/94
Budget
$ 100,791
Actual For
6/30/94
$ 269,635
Amount of
Budget Transfer
$ 168,844
Description:
Typically the Overlay project includes street Repair activities, which
are budgeted in the operating budget for streets. Due to the extent of
pavement failures the project was undertaken as a street reconstruction.
Funds which were not expended in the street Repair Operating budget need
to be formally transferred to this Capital Project. An additional
transfer from the Public Works Administration budget will balance the
General Fund budget and expenditures for this project.
Recommended Budget Transfers:
street Maintenance
Contract Service st Repair
001-3020-740-020
< 142,000>
street Maintenance
Contract Service Striping/Marking 001-3020-740-025
< 22,145>
Public Works Administration
Contract Service supervision
001-3010-740-029 < 4.699>
TOTAL TRANSFERS TO #9657: 168,844
2. DUblin Blvd Extension East Of SP Right of Way (9691)
1993/94
Budget
$ None
Actual For
6/30/94
$ 12,062
Amount of
Budqet Appropriation
$ 12,062
Description:
This project involved the City of Dublin inspection of a construction
project undertaken by the City of Pleasanton. When the original budget
was adopted it had been assumed that all inspection work would be
complete in the previous Fiscal Year. The city did incur inspection
costs in early Fiscal Year 1993/94. The full amount is to be reimbursed
by the City of Pleasanton and there will be offsetting revenue to cover
this expense. Staff is recommending an additional appropriation as the
Engineering Inspection Plan Checking Revenue exceeded its budget by
$14,327.
Recommended Additional Appropriation TO:
Dublin Blvd. Extension East
of SP ROW / Full Time Salaries 001-9691-701-001
$ 12,062
EXHIBIT ;;l
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1993/94 YEAR END ADJUSTMENTS
GENERAL FUND CAPITAL PROJECTS
CITY OF DUBLm
BUDGET CHANGE FORM
CHANGE FORM
new appropriation~ budget transfe~
..lL.-
L..l budget change
I
L..l
decrease budget account , increase budget account
~ ST MAINT-CONTRACT ST REPAIR I~OVERLAY PROJECT IMPROVEMENTS NOT BLDGS
account # laccount i
1001 - 3020 - 740 - 020 $142,000 11 001-9657 -750 - 050 $ 168.844
~ ST MAINT-CONTRACT STRIPNG /MARK~Nbame .
account # \account #
2001 - 3020 - 740 - 025 $ 22.145 12 $
~ PUBLIC WKS ADMIN-CONT SUPV I name
account # laccount #
3001 - 3020 - 740 - 029 $ 4.699 13 $
_~ ADDITIONAL APPROPRiATION
:/I
$
. ~
I~ DUBLIN BLVD EXT E/O SP ROW FULL TIME SALARIES
laccotmt 11
15001- 9691 - 701 - 001 $ 12.062
I~
laccount i
16 $
I~
laccount It
17 $
I~
I account #
18 $
name
account tl-
S
$
--lli!!!!.!l.
account tI-
6
$
~
account It
7
$
~
account tI-
8
TCYl'AL !
".
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
SEE ATTACHED
CITY MANAGER
\ \
date
q \ 1? \ q6.
date
signature
CITY COUNCIL
signature PETER W. SNYDER. MAYOR
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III. SPECIAL REVENUE FUNDS - Gas Tax - Community Development Block Grant
and - Dublin Blvd. Extension Project Funds
1.
Benchmarks & Monuments
1993/94
Budget
$ 2,000
Project (9650)
Actual For
6/30/94
$ 2,063
Gas Tax Funds
Amount of
Budqet Transfer
$ 63
Description:
A small overrun occurred on the Staff expenses required to survey the
status of benchmarks located on city streets. This data was used to
prepare specifications for the replacement of markers in a separate
project undertaken in Fiscal Year 1994/95. Funds are available in the
Street Repair Improvements Account budgeted with gas tax monies.
Recommended Budget Transfer:
Gas Tax Fund / street Repair
Improvements Not Bldgs
206-3020-750-050
< $
63>
2.
swim Center Renovation
1993/94
Budget
$ 79,982
(9507) COBG Funds
Actual For
6/30/94
$ 80,082
Only
Amount of
Budget Aoorooriation
$ 100
Description:
A portion of this project was funded with Community Development Block
Grant Funds. In Fiscal Year 1993/94 the city expensed approximately
$100 more than the original budget, as this matched the total grant
monies which had not been claimed in the prior Fiscal Year. An
Additional Appropriation is required.
Recommended Additional Appropriation TO:
Swim Center Renovation Legal Notices
209-9507-728-000
$ 100
3.
Dublin Blvd Extension
1993/94
Budget
$ 163,459
To Tract 5900
Actual For
6/30/94
$ 164,065
(9690)
Dublin Blvd Ext Funds
Amount of
Budget Approoriation
$ 606
Description:
This Fund was utilized to segregate expenses and revenues related to the
BART Loan and condemnation of properties on the Dublin Blvd. Extension
project. The Fund currently has a cash deficit, which has been
temporarily corrected by an advance from the General Fund. It is the
city's intent to sell excess property acquired during the condemnation
process. The revenues from the property sale are anticipated to fully
offset the General Fund Temporary advance. In order to correct the
minor budget overrun in this fund an additional appropriation is
recommended.
Recommended Additional Appropriation TO:
DUblin Blvd Extension
Professional Services Litigation
221-9690-729-001
$ 606
EXHIBIT ~
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CI'l'Y OF DUIlLIlI
llIJDGE'[' CHnNGE FORM
'93/94 YEAR END BUDGET ADJUSTMENTS
SPECIAL REVENUE FUNDS:
GAS TAX/CDBG/DBX
CHANGE FORM
-->>--
new appropriation
budget transfer
~ budget change
~
decrease budget account
~ STREET MAINT- IMPVTS
account /I
1 206 - 3020 - 750 .- 050
$
L~
increase budget account
NOT BLDGS I~ BENCHMARKS CIP- RETIREMENT (GAS TAX FUND)
laccount tI
63.0011206 - 9650 - 701 - 004
ADD~TIONAL~~PRIATIONS~
$
63.00
~
accounl II
3 $
lIallle
ilccounl II
1 $
-...!.!f!!!!g
accollnt /I
5 $
~
accounl II
6 $
~
account II
7 $
name
account /I
8 $
I~ SWIM CENTER RENOVATION LEGAL NOTICE(CDBG FUND)
laccount /I
13209- 9507 - 728 -000 $ 100.00
I nallle
laccount If
14 $
I n~ DUBLIN BLVD EXT PROJECT (DUBLIN BLVD EXT FUND)
laccount If PROF SERVICES-LITIGATION
15121 - 9690 - 729 - 001 $
I~
laccount /I
16 $
I~
laccount It
17 $
I n~
\account It
I~. ____:..._ $
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
,
SEE ATTACHED
CITY MANAGER
signature
\ \
date
CITY COUNCIL
signature PETER W. SNYDER. MAYOR
9 \ I? \ q4
date
.
.
IV. NPDES storm Water Fund
Three activities funded with NPDES Funds had budget overruns as of
6/30/94. Cash reserves are available in this fund to cover all
overruns. All of these expenditures were anticipated in preparing the
1994/95 budget estimates. Therefore, in each case an additional
appropriation is recommended.
1.
street Sweeping (3030)
1993/94
Budqet
$ 67,200
Actual For
6/30/94
$ 69,986
Amount of
Budqet A09ropriation
$ 2,786
Description:
The cost of this activity was impacted by an automatic price escalator
contained in the agreement with the Contractor.
RECOMMENDED ADDITIONAL APPROPRIATION TO:
street Sweeping Contract Services
222-3030-740-000
$2,786
2.
Engineering (9030)
1993/94
Budget
$110,497
NPDES FUND ONLY
Actual For
6/30/94
$111,650
Amount of
Budget Appropriation
$ 1,153
Description:
The original budget allocated a portion of the Engineering Staff time to
NPDES activities. In the past a majority of the work was performed by
the Engineering Technician classification. This position was vacant for
a portion of Fiscal Year 1993/94 and the work was performed by
classifications which have a higher salary rate.
RECOMMENDED ADDITIONAL APPROPRIATION TO:
Engineering Full Time Salaries
222-9030-701-001
$1,153
3.
Shannon NPDES pilot
1993/94
Budget
$38,265
Project (9430)
Actual For
6/30/94
$38,678
Amount of
Budget APpropriation
$ 413
Description:
This project was undertaken with a county Storm Water Grant, which
contained a not to exceed amount. The small overrUn is primarily
attributable to miscellaneous services and supplies associated with the
project. For example, required legal notices, mileage costs and
operating supplies.
RECOMMENDED ADDITIONAL APPROPRIATION
Shannon NPDES Project
Milege/Auto Allowance
Legal Notice
TO:
222-9430-722-000 $ 113
222-9430-728-000 $ 300
Total Additional Appropriation 413
EXHIBIT 4
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93/94 YEAR END ADJUSTMENTS
NPDES FUND ADDITIONAL APPROPRIATIONS
CITY OF DUBLIN
BUDGET CHANGE FORM
CHANGE FORM
~
new appropriation~ budget transfer
L..-1 budget change
L..-1
decrease budget account
name
account 1/
1 $
name
account 1/
2 $
~
account II
3 $
~
ilccounl /I
1 $
~
account /I
5 $
name
account II
6 $
name
account It
7 $
~
account It
8 $
TOTAL BUDGET INCREASES $
increase budget account
I name STREET SWEEPING CONTRACT SERVICES
laccount II
11222 - 3030 - 740 - 000 $ 2,786
I name
\account II
12 $
I name ENGINEERING FULL TIME SALARIES
laccount 1/
13222 - 9030 - 701 - 001 $ 1,153
I~
laccount 1/
14 $
I~SHANNON PILOT NPDES PROJECT -MILEAGE
laccount 1/
15222 - 9430 - 722 - nnn $ 113
I name SHANNON PILOT NPDES PROJECT- LEGAL NOTICE
laccount It
16222 _ 9430 _ 728 _ 000 $ 300
L..!!~
laccount #
17 $
I name
laccount It
/8 $
TOTAL BUDGET DECREASES $
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
SEE ATTACHED
CITY MANAGER
\ \
date
signature
signature PETER W. SNYDER, MAYOR
9 \ 12 \ 94
date
CITY COUNCIL
.
.
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V. MAINTENANCE ASSESSMENT DISTRICT OPERATING TRANSFERS
1710 citywide Street Lighting
1711 stagecoach Road Assessment District
1. .
Public Works
1993/94
Budqet
$ 1,701
Administration (3010) st.
Actual For
6/30/94
$ 1,944
Light Assessment Dist
Amount of
Budaet Transfer
$ 243
Fund
Description:
staff time associated with this maintenance assessment district was
budgeted as being split between the Public Works Administration Activity
(3010) and Engineering (9030). All of the Staff time actually expended
was from the Public Works Administration activity. Therefore, available
funds can be TRANSFERRED from the Engineering activity.
Recommended Budget Transfer:
st. Light Fund / Engineering
Full Time Salaries
710-9030-701-001
< $ 243>
2. Public Works Administration (3010) stagecoach Assessment Dist Fund
1993/94
Budqet
$ None
Actual For
6/30/94
$ 577
Amount of
Budqet Transfer
$ 577
Description:
staff time associated with this maintenance assessment district was
budgeted entirely in the Engineering activity(9030). All of the Staff
time actually expended was from the Public Works Administration
activity. Unexpended funds may be transferred from the Street Tree
Maintenance Budget.
Recommended Budget Transfer:
stagecoach Assessment Dist
Street Tree Contract Service
711-3020-740-000
< $ 577>
EXHIBIT 5
increase budget account
SALI~~ (ST LIGHT FUND) PUBLIC WKS ADMIN FULL TIME SALARIES
laccount #
243 /1710 -1010 - 701
I~
laccount #
12
II n~ (STAGECOACH A.D.FUND)
account #
13 71 L 3010 - 701 - 001
I name
laccount It
14
1 n~
laccount #
15
I name
laccount #
16
I~
laccount #
17
I name
laccount #
18
,-
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crrY OF DUBLIN
BIJDGE'.f CII1\NGE FORM
CHANGE FORM
00. app'OPdati~ .000et t'oo,f~ l
decrease budget account
n~ (ST LIGHT FUND) ENGINEERING
account #
1 710 - 9030 701 _ 001 $
n~
account #
2 $
n~ (STAGECOACH A.D.FUND)CONTRACT
account # TREE MAINT.
3 711 - 3020 - 740- 000 $
<;77
~
accounL II
4 $
~
account It
5 $
name
account #
6 $
~
account #
7 $
~
account #
8 $
1IliililrI.1, BUM!!! .....",,~JL... $
.'
1993/94 YEAR END ADJUSTMENTS
MAINTENANCE ASSESSMENT DISTRICTS
#710 STREET LIGHTING
1/711 STAGECOACH
..lL-
L..J budget change
L..J
001
$
243
$
PUBLIC WKS ADMIN-SALARIES
$ 577
$
$
$
$
~~r Dnn~~~ iwiPBIIH~
$
$
REASONS, JUSTIFICATION, AND ITEMIZED COSTS:
SEE ATTACHED
CITY MANAGER
\
\
signature
date
CITY COUNCIL
9
\ 12 \ 94
date
signature PETER W. SNYDER, MAYOR