HomeMy WebLinkAbout8.2 FY1998-99 MidYr BudgetRpt
CITY CLERK
. --~."'-File #D~~~-~~
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (March 18, 1999)
SUBJECT:
Fiscal Year 1998-99 Mid-Year Budget Report and February 1999
Monthly Report of Financial Activities
~eport Prepared by: Paul S. Rankin, Assistant City Manager
ATT ACHMENTS:
1.
Comparison of General Fund Revenue Collections in Current
Period to Previous Year and Budget (February 28, 1999)
Comparison of General Fund Expenditures In Current
Period to Previous Year and Budget (February 28, 1999)
Balance Sheets and Income Statements for the Period Ending
February 28, 1999
Budget Change Forms
2.
3.
4.
~COMMENDATION:
-... . ";"" i 1.
\'~ 2.
Approve Budget Change Forms
Receive and File Report
FINANCIAL STATEMENT:
See Report For Monthly Activity and Projections For Fiscal Year
DESCRIPTION: Attached is the monthly report of financial activities for February 1999. This report
combines the monthly financial analysis with a more detailed "Mid-Year Review." The emphasis of
recommended adjustments is on material changes in Revenues and Expenditures. It is important to
understand that some of the 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. Although an analysis
was completed for all major categories in the General Fund detailed descriptions are only provided v.'here a
change from the Budget is now projected.
.998/99 Adopted Bud2et - GENERAL FUND REVENUES 1 EXPENDITURES
~ the Budget adopted by the City Council it was anticipated that General Fund Expenditures, combined with
the Net Fund Transfers In lOut, would exceed General Fund Revenues. The amount of the deficit was
projected to be approximately $392,035, which would be funded by the use of General Fund Reserves.
Since the adoption of the Budget, the City Council has approved additional Budget Changes or Transfers.
Without any consideration of adjustments to revenues, these changes will increase the amount of Fiscal Year
1998/9gexpenditures funded from Reserves. The cumulative effect is that the revised estimate of the amount
to be appropriated from reserves for Fiscal Year 1998-99 has increased to approximately $858,725.
The following Table provides a reconciliation of the revised amount of appropriations that will be taken paid
from reserves, rather than current operating revenues during Fiscal Year 1998/99. The approved additional
General Fund appropriations listed below, includes only those items that were not offset by additional
revenue or accomplished through a transfer from the Budgeted Contingent Reserve:
G:\MONTHFS\1298 midyear report.DOC
COPIES TO:
8~2
ITEM NO.
f!
Reconciliation of Fiscal Year J998/99~Expenditures Financed From Reserves
(July 1998 - February 1999)
Per the Adopted Budget Amount Which
Expenditures (Exceed) Revenues ($392,035)
CHANGES APPROVED SUBSEQUENT TO BUDGET ADOPTION
Revenues Expenditures
ShaIlllon Center Pedestrian Path ($9.486)
Senior Center Donation For
Recognition DiIlller $200 (S200)
Sharihon Center Subdrain (S]0.150)
San Ramon Rd Slope Repair (SI-UOO)
Tri-VaIley Visioning Project (S2CJ.000)
Civic Center Roof Project (S30.773)
SWlday Library Hours ($34.60 I ) e
Emerald Park Specialized Testing $8,750 ($8.750)
Franchise Renewal Services $9,575 (S9.57:5)
Interim Project Mgt Services $16,225 ($22.500 )
Fire Station Exhaust System ($8.000)
Establish Parks & Facility Mgr Position ($26.2:59 )
Iron Horse Trail Project ($12:5.000) $5.038
Tree lighting Donation / Refreshments $70 ($70)
Swim Center Project ($] 69.(90)
Heritage Center Project / HV AC ( S 11 ,994 )
Education Sunnnit ($:5.000)
Donation To Police-Education Supplies $1,000 ($1,000) e
SUB-TOTAL ($89,180) ($377,510) (S-466.690)
ADJUSTED APPROPRIATIONS FROM RESERVES AS OF 2/28/99 ($858,725)
Fiscal Year Revenue Estimates
Staffhas analyzed the original Revenue Estimates contained in the 1998-99 Adopted Budget. The following
breakdown will address anticipated changes within major categories as well as proposed adjustments to be
made to the Budget Estimates in the City's Financial Records. As previously noted the report focuses on
areas where there are changes. No changes are currently projected for Use of Money & Property, and Other
Revenues.
Property Taxes
(Category Represents Approximately 22% of the Budgeted General Fund Revenue)
In February of each year the Auditor Controller issues a current year estimate based on the Property
Tax Roll and assumed countywide delinquency factors. Based upon this information it appears that
the Budgeted property tax revenues will be exceeded by approximately $125,000. Staff anticipates
that conservatively the secured property tax will be $100,000 more than budgeted and the
Supplemental Taxes will exceed the budget by $25,000.
-..:J..-
The estimated budget is net of revenue transfers mandated by the State of California. This includes
the permanent Property Tax Shift to the Education Revenue Augmentation Fund ($497,453 in Fiscal
Year 1998/99) and Property Tax Administrative Charges ($57,857 in Fiscal Year 1998/99). As the
City Council may recall, the State instituted these programs to solve State Budget issues. If these
programs did not exist the City Government would have these additional funds available to finance
local programs.
Revised Estimate: Net Increase $12:?,OOO
Taxes Other Than Property
(Category Represents Approximately 43% of the Budgeted General Fund Revenue)
Based upon tax revenues for the first six months compared to the same period in the prior year it is
projected that the revenue will exceed the budget estimate. The combined adjustments (positive and
negative) are expected to result in a net increase of$300,000.
e
Sales Tax represents the largest revenue included in this category. The retail sales tax data recorded
to date only includes sales occurring prior to October 1, 1998. This does not include the retail
Christmas season reporting, which typically represents a larger percentage of sales tax revenue. There
has also been a delay in the relocation of businesses which the budget had assumed would not be
located in the City for the full Fiscal Year.
Some of the increased revenues in this category have been offset by decreases in the Transient
Occupancy Tax (TOT) category. The timing of the Hotel accommodations was delayed from the
assumptions used in the budget. This has been partially offset by higher than expected collections of
TOT from July through January. Overall, the City expects to collect approximately $33,000 less than
originally expected for TOT for the remainder of the 1998/99 Fiscal Year.
e
The decrease in TOT is roughly offset by increased Franchise Fees from Garbage Services and Cable
TV. Garbage Franchise Fees for the first eight months is approximately $16,000 ahead of budget, and
this trend is anticipated to continue through the end of the fiscal year. The City received its annual
payment of Cable Franchise fees in February 1999 and this ended up being approximately $17,000
over budget. It is estimated that this resulted from the increase in cable rates that occurred during the
year as well as the addition of new services subject to franchise taxes offered by the cable company,
such at internet service and digital cable channels. This results in combined franchise fee estimated
increased revenues of $33,000.
Revised Estimate: Net Increase $ 300,000
Licenses & Permits
(Category Represents Approximately 8% of the Budgeted General Fund Revenue)
Based upon license and permit revenues for the first eight months compared to the same period in the
prior year it appears that that the Revenue Estimate contained in the 1998/99 Budget will be exceeded
by approximately $ 50,000.
-3--
Reven,ues 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 tracking ahead of the Budget that
had been estimated due to all of the new construction activity occurring in Eastern Dublin. The final
year end result will be largely influenced by the timing of permit issuance on projects targeting the
summer construction window. Although these revenues wiIl be recorded during Fiscal Year 1998-99,
the expenses associated with the actual building inspections may occur in Fiscal Year 1999-2000.
This also does not account for any increase caused by Builders paying for permits early, in order to
avoid increased mitigation fees, and/or fees levied by other entities.
Revised Estimate: Net Increase $ 50,000
Intergovernmental Revenues
(Category Represents Approximately 6% of the Budgeted General Fund Revenue)
Based upon revenues for the first eight months compared to the same period in the prior year it
appears that that projected revenues in this category will exceed the Revenue Estimate contained in
the 1998/99 Budget by approximately $50,000. The higher projections are assumed to be reflective..
of the continued growth in new car sales statewide, which increases the Motor Vehicle in Lieu fee~
collected by the Department of Motor Vehicles.
Revised Estimate: Net Increase $ 50,000
Charges For Services
(Category Represents Approximately 12% of the Budgeted General Fund Revenue)
Based upon charges for services for the first eight months, it appears that that the Revenue Estimate
contained in the 1998/99 Budget Estimate. This result is partially the result of the adoption of an
Eastern Dublin Specific Plan Implementation Fee. The fee was adopted after the budget estimates
were prepared and this revenue is estimated to add $147,000 to this category. In essence this was a
one-time category and it will cannot be relied upon as a recurring source of funds.
e
The Engineering Plan Checking and Inspection Category is also expected to exceed the estimate in
the budget by $225,000. Through the month of February 1999 the City had already collected 90% of
the amount budgeted. Increased revenues in this activity have a correlating expense, as the charges
are for services provided by City Engineering Contractors and/or Staff. During the first eight months
the Public Works Director has indicated that significantly higher levels of Plan Checking required
prior to the start of construction. The remainder of the year will be more heavily weighted to
inspection tasks. The City Attorney also provides services related to development applications which
are accounted for as Planning, Zoning, and Subdivision Services. It is estimated that the estimate will
be exceeded by $46,825.
Revised Estimate: Net Increase $418,825
Total Estimated General Fund Revenue Variances
Based upon this analysis Staff anticipates that the 1998/99 General Fund Revenues will exceed the budgeted
revenue by approximately $ 943,825 which is approximately four percent more than the total amount
originally budgeted for General Fund Revenues). Staff has prepared a Budget Change Form
(ATTACHMENT 4) to reflect the proposed revenue budget adjustments noted above.
- Lj-
e
e
Revisions To Exnenditure Estimates ·
Staff has reviewed expenditures through February 28, 1999 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 eight 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
expenditures will be in accordance with the adopted budget.
General Government
(Represent Approximately 17% ofthe Budgeted General Fund Expenditures)
The Legal Services Activity is projected to exceed budget. In the General Legal expense category this
has been impacted by the following factors which were not accounted for when the original Budget
was prepared: Assistance reviewing the Urban Limit Line Initiative and Task Force Proceedings,
Legal expenditures related to zoning enforcement issues; and increased General Legal services
required due to the overall increase in activities occurring in all Departments. This accounts for
approximately $46,000 of increased costs. The second significant factor is an increase in legal
services expended on planning applications for new development. The applicant is charged fees
which will reimburse the City and this was previously discussed in the Revenue analysis.
Reimbursable Legal Services are expected to exceed the Budget by $37,460. The other activity which
will necessitate additional costs is related to legal services associated with the various tasks and
studies necessary to implement the Eastern Dublin Specific Plan. During the preparation of the
Budget it was anticipated that this activity would decline, however, the finalization of agreements
related to contributions to Traffic Improvements has been more complex than originally estimated.
This line item is projected to exceed the original Budget by $20,000.
Revised Budget Estimate: Net Increase $103,460
Community Development
(Represent Approximately 15% ofthe Budgeted General Fund Expenditures)
At the present time the Engineering Activity is projected to exceed the Budget estimate. This is
primarily due to increased development activity, the cost of which is recovered from the Project
Applicants. This is primarily due to higher than expected use of planning and engineering contractors
to assist in processing new development projects. As discussed in the Revenue section the City does
recover these costs through fees collected from the project applicants.
Revised Budget Estimate: Net Increase $180,000
Capital Projects
(Represent Approximately 13% of the Budgeted General Fund Expenditures)
Many of the 1998/99 Capital Projects have funding sources other than the General Fund. Several of
the capital projects funded by the General Fund will not incur major expenditures until the second
half of the Fiscal Year. These include construction of the next segment of the Iron Horse Trail; first
installment payment due on the construction of the Community Gymnasium; participation in the
funding of field improvements at Dublin Elementary School; and the Swim Center Project. For the
purposes of this analysis Staff has assumed that these projects will be completed consistent with the
Budget.
-5-
Caoital Proiect Budget Adiustments - General Fund
Additional appropriations totaling $6,877 are required on completed projects. All of these projects
were funded with General Fund monies. The following three capital projects are impacted:
a.) The initial consultant study phase of the Library project. This was originally expected to be
completed in Fiscal Year 1997-98, and had $2,496 of expenses carryover into Fiscal Year
1998-99;
b.) Shannon Park Pedestrian Pathway Project, which was complete as of the end of February but
incurred $381 more than anticipated in the construction of the pathway;. and
c.) San Ramon Road Slope Stabilization project. which has also been completed but incurred
higher than anticipated costs for engineering design, testing and surveying expenses. The
billings exceeded the estimates made at the time the construction work was accepted. An
additional $4,000 of appropriations is recommended.
Revised Budget Estimate: Net Increase $ 6,877
e
Capital Projects Anticipated To Be Carried Over To Fiscal Year 1999/2000
Due to timing, it is expected that several projects identified in the Fiscal Year 1998/99 Budget will be all or
partially carried over to the next Fiscal Year. The carry-over is expected to include the following General
Fund Capital Projects: Project 9320 - Development Services Data Processing / Permit System & GIS Phase
I( portion of Project$30,000 carryover); Communications System Upgrade ( Entire Project $14,500); Fire
Apparatus (Partial Carry-over Assume $550,000); Document Storage and Retrieval (Entire Project: $40,300).
These projects total approximately $634,800. As previously noted the Fire Apparatus project will be
partially offset by revenues to be received in the next Fiscal Year. At this time Staff does not propose any
adjustment to the Budget, as the carry-over will be more precisely defined in the 1999/2000 Budget.
Total Estimated General Fund Exoenditure Variances
After adjusting for projected increases and decreases in major categories total General Fund Expenditures are
estimated to increase by $290,337. Staff has prepared a Budget Change Form (ATTACHMENT 4) which
will authorize the adjustments to the budgets for these expenditure categories. As outlined in the following
section expenditures are projected to exceed revenues in Fiscal Year 1998/1999 by $249,851. Due to the
improved revenue picture this is somewhat better than what was shown in the adopted Budget. However, it
must also be noted that there are significant one-time revenues including the sale of the existing Fire Truck
and East Dublin Implementation Fees.
e
/
- ~~
SummarY of Projected 1998/99 General Fund Budeet
The following summarizes the projected General Fund results for Fiscal Year 1998/99:
FISCAL YEAR 1998/99 MID YEAR SUMMARY OF
ESTIMATED GENERAL FUND APPROPRIATIONS FROM RESERVES
1998/99 General Fund Revenue Estimate In Adopted Budget
Less: July 1998 - February 1999 Adjustments To Revenue
Net Funds Available Prior To Mid-Year Adjustments
Plus: Projected Mid-Year Increases in Revenues
ADJUSTED 1998/99 FUNDS AVAILABLE
Less: Budgeted Expenditures As Shown In the Adopted Budget
Less: July 1998 - February 1999 Adjustments To Expenditures
Budgeted Expenditures Prior To Mid-Year Adjustments
4I-ess:
Projected Mid-Year Increases in General Fund Expenditures
ADJUSTED 1998/99 EXPENDITURES
REVISED MID-YEAR PROJECTION OF
GENERAL FUND EXPENDITURES IN EXCESS
OF GENERAL FUND REVENUES
$ 21,692,133
< 89.1 80>
$ 21,602,953
943.825
$ 22,546,778
<$ 22,128,782>
< 377.510>
<$ 22,506,292>
<
290.337>
<522,796,629>
$ < 249.851 >
It is important to note that these estimates are very preliminary and a number of circumstances could affect
the final outcome. The projections listed above do not include the $12,129,022 transfer made from the
General Fund to payoff the remaining balance due on the 1993 COPS on February 1, 1999. It is also
important to keep in mind that although expenditures are expected to be below the Budget in some
categories, no adjustment has been made at this time in any of these categories.
e
Recommendation
Staff recommends that the City Council take the following actions: (1) Approve the Budget Change forms for
additional appropriations (ATTACHMENT 4); and (2) Receive and file this report.
-7-
CITY CLERK
File # D[!]~~-~~
AGENDA STATEMENT
CITY COUNCIL MEETING DATE: (March 18, 1999)
SUBJECT:
Fiscal Year 1998-99 Mid-Year Budget Report and February 1999
Monthly Report of Financial Activities
(ft1'Report Prepared by: Paul S. Rankin, Assistant City Manager
ATTACHMENTS:
4.
RECOMMENDATION: /\ I' r\)/ 1.
J.\I 2.
FINANCIAL STATEMENT:
1.
Comparison of General Fund Revenue Collections in Current
Period to Previous Year and Budget (February 28, 1999)
Comparison of General Fund Expenditures In Current
Period to Previous Year and Budget (February 28, 1999)
Balance Sheets and Income Statements for the Period Ending
February 28, 1999
Budget Change Forms
2.
3.
Approve Budget Change Forms
Receive and File Report
See Report For Monthly Activity and Projections For Fiscal Year
DESCRIPTION: Attached is the monthly report of financial activities for February 1999. This report
combines the monthly financial analysis with a more detailed "Mid-Year Review." The emphasis of
recommended adjustments is on material changes in Revenues and Expenditures. It is important to
understand that some of the data is limited due to a lag in the time when bills for contract services are
received. Therefore, Staffhas approached all projections in a conservative manner. Although an analysis
was completed for all major categories in the General Fund detailed descriptions are only provided where a
change from the Budget is now projected.
1998/99 Adopted Bude:et - GENERAL FUND REVENUES / EXPENDITURES
In the Budget adopted by the City Council it was anticipated that General Fund Expenditures, combined with
the Net Fund Transfers In / Out, would exceed General Fund Revenues. The amount of the deficit was
projected to be approximately $392,035, which would be funded by the use of General Fund Reserves.
Since the adoption of the Budget, the City Council has approved additional Budget Changes or Transfers.
Without any consideration of adjustments to revenues, these changes will increase the amount of Fiscal Year
1998/9gexpenditures funded from Reserves. The cumulative effect is that the revised estimate of the amount
to be appropriated from reserves for Fiscal Year 1998-99 has increased to approximately $858,725.
The following Table provides a reconciliation of the revised amount of appropriations that will be taken paid
from reserves, rather than current operating revenues during Fiscal Year 1998/99. The approved additional
General Fund appropriations listed below, includes only those items that were not offset by additional
revenue or accomplished through a transfer from the Budgeted Contingent Reserve:
------------....----......-------------...-...--------..-...-------................-------...-------.........-...----------...--------...------------
G:\MONTHFS\1298 midyear report.DOC
COPIES TO:
8~2
ITEM NO.
f}
Reconciliation of Fiscal Year 1998/99 Expenditures Financed From Reserves
(Julv 1998 - February 1999)
Per the Adopted Budget Amount Which
Expenditures (Exceed) Revenues ($392,035)
CHANGES APPROVED SUBSEQUENT TO BUDGET ADOPTION
Revenues Expenditures
ShaIUlOD Center Pedestrian Path ($9,486)
Senior Center Donation For
Recognition Dinner $200 ($200)
Shannon Center Sub drain ($10,150)
San Ramon Rd Slope Repair ($14,500)
Tri-Valley Visioning Project ($20.000)
Civic Center Roof Project ($30,773 )
Sunday Library Hours ($34,601)
Emerald Park Specialized Testing $8,750 ($8,750)
Franchise Renewal Services $9,575 ($9,575)
Interim Project Mgt Services $16,225 ($22,500 )
Fire Station Exhaust System ($8,000)
Establish Parks & Facility Mgr Position ($26,259 )
Iron Horse Trail Project ($125,000) $5,038
Tree lighting Donation / Refreshments $70 ($70)
Swim Center Project ($169,690)
Heritage Center Project / HV AC ($11,994)
Education Sunnnit ($5,000)
Donation To Police-Education Supplies $1,000 ($1,000)
SUB-TOTAL ($89,180) ($377,510) ($466,690)
ADJUSTED APPROPRIATIONS FROM RESERVES AS OF 2/28/99 ($858,725)
Fiscal Year Revenue Estimates
Staff has analyzed the original Revenue Estimates contained in the 1998-99 Adopted Budget The following
breakdown will address anticipated changes within major categories as well as proposed adjustments to be
made to the Budget Estimates in the City's Financial Records. As previously noted the report focuses on
areas where there are changes. No changes are currently projected for Use of Money & Property, and Other
Revenues.
Property Taxes
(Category Represents Approximately 22% of the Budgeted General Fund Revenue)
In February of each year the Auditor Controller issues a current year estimate based on the Property
Tax Roll and assumed countywide delinquency factors. Based upon this information it appears that
the Budgeted property tax revenues will be exceeded by approximately $125,000. Staff anticipates
that conservatively the secured property tax will be $100,000 more than budgeted and the
Supplemental Taxes will exceed the budget by $25,000.
- .:J.-
The estimated budget is net of revenue transfers mandated by the State of California. This includes
the permanent Property Tax Shift to the Education Revenue Augmentation Fund ($497,453 in Fiscal
Year 1998/99) and Property Tax Administrative Charges ($57,857 in Fiscal Year 1998/99). As the
City Council may recall, the State instituted these programs to solve State Budget issues. If these
programs did not exist the City Government would have these additional funds available to finance
local programs.
Revised Estimate: Net Increase $125,000
Taxes Other Than Property
(Category Represents Approximately 43% of the Budgeted General Fund Revenue)
Based upon tax revenues for the first six months compared to the same period in the prior year it is
projected that the revenue will exceed the budget estimate. The combined adjustments (positive and
negative) are expected to result in a net increase of $300,000.
Sales Tax represents the largest revenue included in this category. The retail sales tax data recorded
to date only includes sales occurring prior to October 1, 1998. This does not include the retail
Christmas season reporting, which typically represents a larger percentage of sales tax revenue. There
has also been a delay in the relocation of businesses which the budget had assumed would not be
located in the City for the full Fiscal Year.
Some of the increased revenues in this category have been offset by decreases in the Transient
Occupancy Tax (TOT) category. The timing of the Hotel accommodations was delayed from the
assumptions used in the budget. This has been partially offset by higher than expected collections of
TOT from July through January. Overall, the City expects to collect approximately $33,000 less than
originally expected for TOT for the remainder of the 1998/99 Fiscal Year.
The decrease in TOT is roughly offset by increased Franchise Fees from Garbage Services and Cable
TV. Garbage Franchise Fees for the first eight months is approximately $16,000 ahead of budget, and
this trend is anticipated to continue through the end of the fiscal year. The City received its annual
payment of Cable Franchise fees in February 1999 and this ended up being approximately $17,000
over budget. It is estimated that this resulted from the increase in cable rates that occurred during the
year as well as the addition of new services subject to franchise taxes offered by the cable company,
such at internet service and digital cable channels. This results in combined franchise fee estimated
increased revenues of $33,000.
Revised Estimate: Net Increase $ 300,000
Licenses & Permits
(Category Represents Approximately 8% of the Budgeted General Fund Revenue)
Based upon license and permit revenues for the first eight months compared to the same period in the
prior year it appears that that the Revenue Estimate contained in the 1998/99 Budget will be exceeded
by approximately $ 50,000.
,~} .-"...
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 tracking ahead of the Budget that
had been estimated due to all of the new construction activity occurring in Eastern Dublin. The final
year end result will be largely influenced by the timing of permit issuance on projects targeting the
summer construction window. Although these revenues will be recorded during Fiscal Year 1998-99,
the expenses associated with the actual building inspections may occur in Fiscal Year 1999-2000.
This also does not account for any increase caused by Builders paying for permits early, in order to
avoid increased mitigation fees, and/or fees levied by other entities.
Revised Estimate: Net Increase $ 50,000
Intergovernmental Revenues
(Category Represents Approximately 6% of the Budgeted General Fund Revenue)
Based upon revenues for the first eight months compared to the same period in the prior year it
appears that that projected revenues in this category will exceed the Revenue Estimate contained in
the 1998/99 Budget by approximately $50,000. The higher projections are assumed to be reflective
of the continued growth in new car sales statewide, which increases the Motor Vehicle in Lieu fees
collected by the Department of Motor Vehicles.
Revised Estimate: Net Increase $ 50,000
Charges For Services
(Category Represents Approximately 12% of the Budgeted General Fund Revenue)
Based upon charges for services for the first eight months, it appears that that the Revenue Estimate
contained in the 1998/99 Budget Estimate. This result is partially the result of the adoption of an
Eastern Dublin Specific Plan hnplementation Fee. The fee was adopted after the budget estimates
were prepared and this revenue is estimated to add $147,000 to this category. In essence this was a
one-time category and it will cannot be relied upon as a recurring source of funds.
The Engineering Plan Checking and Inspection Category is also expected to exceed the estimate in
the budget by $225,000. Through the month of February 1999 the City had already collected 90% of
the amount budgeted. Increased revenues in this activity have a correlating expense, as the charges
are for services provided by City Engineering Contractors and/or Staff. During the first eight months
the Public Works Director has indicated that significantly higher levels of Plan Checking required
prior to the start of construction. The remainder of the year will be more heavily weighted to
inspection tasks. The City Attorney also provides services related to development applications which
are accounted for as Planning, Zoning, and Subdivision Services. It is estimated that the estimate will
be exceeded by $46,825.
Revised Estimate: Net Increase $418,825
Total Estimated General Fund Revenue Variances
Based upon this analysis Staff anticipates that the 1998/99 General Fund Revenues will exceed the budgeted
revenue by approximately $ 943,825 which is approximately four percent more than the total amount
originally budgeted for General Fund Revenues). Staff has prepared a Budget Change Form
(ATTACHMENT 4) to reflect the proposed revenue budget adjustments noted above.
r /
....... 7- ~~..,
Revisions To Expenditure Estimates
Staff has reviewed expenditures through February 28, 1999 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 eight 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
expenditures will be in accordance with the adopted budget.
General Government
(Represent Approximately 17% of the Budgeted General Fund Expenditures)
The Legal Services Activity is projected to exceed budget. In the General Legal expense category this
has been impacted by the following factors which were not accounted for when the original Budget
was prepared: Assistance reviewing the Urban Limit Line Initiative and Task Force Proceedings,
Legal expenditures related to zoning enforcement issues; and increased General Legal services
required due to the overall increase in activities occurring in all Departments. This accounts for
approximately $46,000 of increased costs. The second significant factor is an increase in legal
services expended on planning applications for new development. The applicant is charged fees
which will reimburse the City and this was previously discussed in the. Revenue analysis.
Reimbursable Legal Services are expected to exceed the Budget by $37,460. The other activity which
will necessitate additional costs is related to legal services associated with the various tasks and
studies necessary to implement the Eastern Dublin Specific Plan. During the preparation of the
Budget it was anticipated that this activity would decline, however, the finalization of agreements
related to contributions to Traffic hnprovements has been more complex than originally estimated.
This line item is projected to exceed the original Budget by $20,000.
Revised Budget Estimate: Net Increase $103,460
Community Development
(Represent Approximately 15% of the Budgeted General Fund Expenditures)
At the present time the Engineering Activity is projected to exceed the Budget estimate. This is
primarily due to increased development activity, the cost of which is recovered from the Project
Applicants. This is primarily due to higher than expected use of planning and engineering contractors
to assist in processing new development projects. As discussed in the Revenue section the City does
recover these costs through fees collected from the project applicants.
Revised Budget Estimate: Net Increase $180,000
Capital Projects
(Represent Approximately 13% of the Budgeted General Fund Expenditures)
Many of the 1998/99 Capital Projects have funding sources other than the General Fund. Several of
the capital projects funded by the General Fund will not incur major expenditures until the second
half ofthe Fiscal Year. These include construction of the next segment of the Iron Horse Trail; first
installment payment due on the construction of the Community Gymnasium; participation in the
funding of field improvements at Dublin Elementary School; and the Swim Center Project. For the
purposes of this analysis Staff has assumed that these projects will be completed consistent with the
Budget.
Capital Project Budeet Adiustments - General Fund
Additional appropriations totaling $6,877 are required on completed projects. All of these projects
were funded with General Fund monies. The following three capital projects are impacted:
a.) The initial consultant study phase of the Library project. This was originally expected to be
completed in Fiscal Year 1997-98, and had $2,496 of expenses carryover into Fiscal Year
1998-99;
b.) Shannon Park Pedestrian Pathway Project, which was complete as of the end of February but
incurred $381 more than anticipated in the construction of the pathway; and
c.) San Ramon Road Slope Stabilization project. which has also been completed but incurred
higher than anticipated costs for engineering design, testing and surveying expenses. The
billings exceeded the estimates made at the time the construction work was accepted. An
additional $4,000 of appropriations is recommended.
Revised Budget Estimate: Net Increase $ 6,877
Capital Projects Anticipated To Be Carried Over To Fiscal Year 1999/2000
Due to timing, it is expected that several projects identified in the Fiscal Year 1998/99 Budget will be all or
partially carried over to the next Fiscal Year. The carry-over is expected to include the following General
Fund Capital Projects: Project 9320 - Development Services Data Processing 1 Permit System & GIS Phase
I( portion of Project$30,000 carryover); Communications System Upgrade ( Entire Project $14,500); Fire
Apparatus (Partial Carry-over Assume $550,000); Document Storage and Retrieval (Entire Project: $40,300).
These projects total approximately $634,800. As previously noted the Fire Apparatus project will be
partially offset by revenues to be received in the next Fiscal Year. At this time Staff does not propose any
adjustment to the Budget, as the carry-over will be more precisely defined in the 1999/2000 Budget.
Total Estimated General Fund Expenditure Variances
After adjusting for projected increases and decreases in major categories total General Fund Expenditures are
estimated to increase by $290,337. Staff has prepared a Budget Change Form (ATTACHMENT 4) which
will authorize the adjustments to the budgets for these expenditure categories. As outlined in the following
section expenditures are projected to exceed revenues in Fiscal Year 1998/1999 by $249,851. Due to the
improved revenue picture this is somewhat better than what was shown in the adopted Budget. However, it
must also be noted that there are significant one-time revenues including the sale of the existing Fire Truck
and East Dublin hnplementation Fees.
/
.- l.:-'"
Summary ofProiected 1998/99 General Fund Budeet
The following summarizes the projected General Fund results for Fiscal Year 1998/99:
FISCAL YEAR 1998/99 MID YEAR SUMMARY OF
ESTIMATED GENERAL FUND APPROPRIATIONS FROM RESERVES
1998/99 General Fund Revenue Estimate In Adopted Budget
Less: July 1998 - February 1999 Adjustments To Revenue
Net Funds Available Prior To Mid-Year Adjustments
$ 21,692,133
< 89,180>
$ 21,602,953
Plus: Projected Mid-Year Increases in Revenues
ADJUSTED 1998/99 FUNDS AVAILABLE
943.825
$ 22,546,778
Less: Budgeted Expenditures As Shown In the Adopted Budget
Less: July 1998.- February 1999 Adjustments To Expenditures
Budgeted Expenditures Prior To Mid-Year Adjustments
<$ 22,128,782>
< 377.510>
<$ 22,506,292>
Less: Projected Mid-Year Increases in General Fund Expenditures
ADJUSTED 1998/99 EXPENDITURES
<
290.337>
<$22,796,629>
REVISED MID-YEAR PROJECTION OF
GENERAL FUND EXPENDITURES IN EXCESS
OF GENERAL FUND REVENUES
$ < 249.851 >
It is important to note that these estimates are very preliminary and a number of circumstances could affect
the final outcome. The projections listed above do not include the $12,129,022 transfer made from the
General Fund to payoff the remaining balance due on the 1993 COPS on February 1, 1999. It is also
important to keep in mind that although expenditures are expected to be below the Budget in some
categories, no adjustment has been made at this time in any of these categories.
Recommendation
Staff recommends that the City Council take the following actions: (1) Approve the Budget Change forms for
additional appropriations (ATTACHMENT 4); and (2) Receive and file this report.
~i ~-~.-.
City of Dublin 1998-99 YTD Revenues and Budget Comparison
For the Period Ending February 28,1999 - Unaudited
Sales Taxes
-"'."'''-1
Total General Fund
Revenues
Property Taxes
Transient
Occupancy Taxes
~"'. ~
. FY 98/99
~FY 97(98
Franchise Taxes
Licenses and Permits
80 0
Interest and Rentals
Intergovernnnental
from State
Charges for Services
Other Revenues
0% 30% 60% 90% 120% 150%
67% of Year Complete
FY 98/99 FY 98/99 %of FY 97/98 % of Total for
Budget YTC Actual Budget YTC Actual FY 97/98
Property Taxes 4,966,100 2,650,650 53% 2,385,882 52%
Sales Taxes 7,900,000 5,179,394 66% 4,697,126 59%
Transient Occupancy Taxes 370,000 188,549 51% 150,253 49%
Franchise Taxes 782,000 430,267 55% 375,992 49%
Licenses and Permits 1,826,755 1,466,806 80% 937,909 67%
Interest and Rentals 1,225,530 906,858 74% 985,045 65%
Intergovernmental 1,258,420 837,567 67% 777,118 63%
Charges for Services 2,592,503 1,897,549 73% 1,138,006 46%
Other Revenues 681,645 199,147 29% 229,936 42%
Total General Fund Revenues 21,602,953 13,756,787 64% 11,677,267 56%
ATTACHMENT 1
D<ill. printed, 319100 2:41 PM
City of Dublin 1998.99 YTD Expenses and Budget Comparison
For the Period Ending February 28,1999 - Unaudited
Fire
49%
54 0
Total General Fund Expenses
General Government
60%
610/.,
Civic Center Lease
94%
100%
Police
60%
66%
~. t~. ~7j~~l
Other Public Safety
2510
3"0
Transportation
47%
54 0
Health and Welfare
36%
Culture & Community Services
50%
5%
Community Development
64%
Capital Improv. Projects
18%
0%
30%
60%
90%
120%
67% of Year Complete
...-.---....---.--...-- u_.....__..__ ..---- --..---- .--... ---- ..-.-
FY 98/99 FY 98/99 %of FY 97/98 % of Total for
Budget YTD Actual Budget YTD Actual FY 97/98
General Government 2,163,175 1 ,297,622 60% 1,073,263 61%
Civic Center Lease 1,719,374 1,614,407 94% 1,493,244 100%
Pollee 4,457,863 1,249,332 28% 1,146,607 27%
Fire 4,210,354 2,544,881 60% 2,382,919 66%
Other Public Safety 272,131 69,168 25% 61,491 23%
Transportation 794,440 371,261 47% 348,461 54%
Health and Welfare 18,160 727 4% 6,215 36%
Culture and Community Services 2,580,711 1,282,100 50% 1,223,189 56%
Community Development 3,263,127 2,092,173 64% 1,431,552 52%
Capital Improvement Projects 3,026,357 532,516 18% 556,497 56%
Total General Fund Expenses 22,506,292 11,054,187 49% 9,723,438 54%
General Fund Operating Expenses 19,4 79,935 10,521,671 54% 9,166,941 54%
GRAPH DATA
O~. Prinl.d' 3J9lilil 2:35 PM ATTACHMENT 2
CITY OF DUBLIN'S
FINANCIAL STATEMENTS
FOR
THE MONTH OF FEBRUARY 1999
Prepared by
The Finance Department
,March 9, 1999
ATTACHMENT 3
Ll02 CITY OF DUBL! N PAGE 1
3/09/99 BALANCE SHEET 12.28.14
FOR THE
PERIOD 7/98 THROUGH 2/99
GENERAL SPECIAL SPECIAL CAP IT AL TRUST/ T 0 T A L S
REVENUE REVENUE ,ASSESSMENT IMPROVEMENT ^GENCY -~- MEMORANDUM ONL Y n_
FUNDS FUNDS FUNDS FUNDS FUND CURRENT JUNE 30. 1998
ASSETS
ASH 13149969.31- 190547546 286954.56 10494314.13 67258.62 395966,54~ 393704,61-
ASH WITH FISCAL AGENT 147643.26 147643.26 141085.18
INAMORTI ZED BOND DISCOUNT
NVESTMENTS AT COST 31032864.17 31032864.17 33674321.17
tECEIVABLES: TAXES
ACCOUNTS (NET) 165501.58 56552.15 222053.73 175302.42
INTEREST 175681.50
ASSESSMENTS
RENTS
NOTES
)UE FROM OTHERS 248048.16 106990.01 355038.17 333488.11
lNVENTORY AT COST
)REPAID ITEMS 5925.88 5925,88 3865.76
oIXED ASSETS
~MOUNTS TO BE PROVIDED 1941500.00 1941500.00 2018500.00
TOTAL ASSETS 18302370.4B 2069017.62 286954.56 10494314.13 2156401.88 33309058.67 36128539.53
LIA8. FND BAL. RETND EARNINGS
DEPOSITS FOR PRIVATE DEVELPMNT 600301,84- 600301.84- 578410.56-
DEPOSITS FOR AB1600 FEES 252444.00~ 10481204.50- 10733648.50~ 5033109.06-
DEPOSITS OTHERS 752250.46- 3547.89- 248048.16- 1003846.51- 1031942.39-
PAYA8LES:ACCOUNTS 139326.55- 4200.34- 628.35 142898.54~ 454234.38-
INTEREST
PAYROLL 43739.14- 43739.14- 44912.90-
DUE TO OTHERS 14525.68- 14525.68- 51921.54-
DEBT INSTRUMENTS PAYABLE 2059000.00- 2059000.00- 2136000.00-
TOTAL LIABILTIES 1550143.67- 260192.23- 10728624.31- 2059000.00~ 14597960.21- 9330530.83-
FUND BALANCES 16752226.81- 1808825.39- 286954.56- 234310.18 97401.88- 18711098,46- 26798008.70-
TOTAL FUND EQUITY 16752226.81- 1808825.39- 286954.56- 234310.18 97401.88- 18711098.46- 26798008.70-
TOTAL LIAB.FND BAL. RETD EARNS 18302370.48- 2069017.62- 286954.56- 10494314.13- 2156401.88- 33309058.67- 36128539.53-
L/ 6-:; l '5
_102 C!TY OF DUBLl N PAlil: 1
3/09/99 BALANCE SHEET 12:28.22
FOR THE
PERIOD 7/98 THROUGH 2/99
INTERNAL ENTERPRISE FIXED ASSETS GENERAL LONG T 0 T A L S
SERVICE FUNDS GROUP OF TERM DEBT -~- MEMORANDUM ONLY -~-
FUNDS ACCOUNTS ACCOUNT GROUP CURRENT JUNE 30. 1998
ASSETS
ASH 748157.79 17.46~ 748140.33 492947.45
ASH WITH FISCAL AGENT 4817.83 4817.83 1674601.45
INAMORTl ZED BOND D1 SCOUNT
NVESTMENTS AT COST
(ECE1VA8LES:TAXES
ACCOUNTS (NET)
INTEREST 46896.00 46896.00 46896.00
ASSESSMENTS
RENTS
NOTES
JUE FROM OTHERS
INVENTORY AT COST
;'REPAlD ITEMS
FIXED ASSETS 1645067.31 19163436.42 6380137.99 27188641. 72 24032932.20
AMOUNTS TO BE PROVIDED 24389570.00 24389570.00 18755792.11
TOTAL ASSETS 2393225.10 19215132.79 6380137.99 24389570.00 52378065.88 45003169.21
LIAS. FND BAL. RETND EARNINGS
DEPOSITS FOR PRIVATE DEVELPMNT
DEPOSITS OTHERS
PAYABLES:ACCOUNTS
INTEREST
PAYROLL
DUE TO OTHERS
DEBT INSTRUMENTS PAYABLE 14770000.00~ 24389570.00- 39159570.00- 34290792.11-
TOTAL LIABILITIES 14770000.00- 24389570.00- 39159570.00- 34290792.11-
FUND BALANCE 583815.55- 664757.21 80941. 66 1146628.24-
CONTRI8UTI ONS 1809409.55- 5109890.00- 6919299.55~ 5499059.69-
INVESTMENTS IN FIXED ASSETS 6380137.99- 6380137.99- 4066689.17-
RETAINED EARNINGS
TOTAL FUND EQUITY 2393225.10- 4445132.79- 6380137.99- 13218495.88- 10712377 .10-
TOTAL LIA8.FND 8AL. RETD EARNS 2393225.10- 19215132.79- 6380137.99- 24389570.00- 52378065.88- 45003169.21-
,,;;;;:-
J~
---
Ll04C THE CITY OF DUBLIN STATEMENT SHOWING I-'AGI:. 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.20.04
FOR THE
PERIOD 7/98 THROUGH 2/99
GENERAL REVENUE FUND
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
,*******REVENUES*******
JROPERTY TAXES 4731100.00- 2494015.33~ 52.7 2237084.67- 4351858.66- 2273879.87- 52.3 2077978.79-
;ALES TAX 7900000.00- 5179393.57- 65.6 2720606.43- 8025447.79- 4697125.64- 58.5 3328322.15-
~EAL PROPERTY TRANSFERS 235000.00- 156634.64- 66.7 78365.36- 231331.24- 112001.67- 48.4 119329.57-
rRANSIENT OCCUPANCY TAX 370000.00- 188549.42- 51. 0 181450.58- 306318.00~ 150253.00- 49.1 156065.00-
r:RANCHISE TAXES 782000.00- 430267.37- 55.0 351732.63- 759803.34- 375992.39- 49.5 383810.95-
LICENSES & PERMITS 1826755.00- 1466806.35- 80.3 359948.65- 1398676.76- 937909.12~ 67.1 460767.64~
FINES & FORFEITURES 45950.00~ 40487.33- 88.1 5462.67- 40421.45- 22801. 60- 56.4 17619.85-
USES OF MONEY AND PROPERTY 1225530.00- 906857.59- 74.0 318672.41- 1556181.29- 985045.34- 63.3 571135.95-
INTERGOVERNMENTAL FROM STATE 1258420.00- 837566.51- 66.6 420853.49- 1233812.25~ 777117.55- 63.0 456694.70-
CHARGES FOR SERVICES 2592503.00- 1897548.82- 73.2 694954.18- 2483860.91- 1138006.40- 45.8 1345854.51-
OTHER SOURCES OF REVENUE 635695.00- 158659.98- 25.0 477035.02~ 507052.04- 207134.53- 40.9 299917.51-
TOTAL REVENUE 21602953.00- 13756786.91- 63.7 7846166.09- 20894763.73- 11677267.11- 55.9 9217496.62-
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 39700.00 .00 39700.00 300.15 586.14 195.3 285.99-
CITY mUNC I L 1010 150673.00 90148.30 59.8 60524.70 120445.28 84069.32 69.8 36375.96
CITY MANAGER 1020 350365.00 213722.06 61. 0 136642.94 316766.51 203871.95 64.4 112894.56
CITY ATIORNEY 1030 203340.00 151848.97 74.7 51491.03 220439.41 118332.22 53.7 102107.19
ADMIN SERVICES 1040 732965.00 414995.82 56.6 317969.18 623479.37 388255.45 62.3 235223.92
BUILDING MANAGEMENT 1050 537270.00 335122.13 62.4 202147.87 315482.27 176604.44 56.0 138877.83
FACILITY RENTAL 1050-719 1719374.00 1614407.09 93.9 104966.91 1493347.61 1493243.61 100.0 104.00
INSURANCE COST CENTER 1060 143047.00 85479.74 59.8 57567.26 164079.95 101167.72 61.7 62912.23
ELECTIONS COST CENTER 1070 6415.00 6305.27 98.3 109.73 650.04 375.91 57.8 274.13
ACTI V ITY TOTAL 3883149.00 2912029.38 75.0 971119.62 3254990.59 2566506.76 78.8 688483.83
PUBLIC SAFETY:
POLI CE 2010 4457863.00 1249332.08 28.0 3208530.92 4313328.45 1146607.39 26.6 3166721.06
CROSSING GUARDS COST 2020 52887.00 25007.35 47.3 27879.65 48727.64 21518.74 44.2 27208.90
ANIMAL CONTROL 2030 180700.00 21864.50 12.1 158835.50 191931. 21 29390.00 15.3 162541.21
DISASTER PREAPREDNESS 2050 38544.00 22296.08 57.8 16247.92 22300.28 10581.90 47.5 11718.38
FIRE SERVICES 2060 4210354.00 2544880.75 60.4 1665473.25 3628257.63 2382918.89 65.7 1245338.74
ACTIVITY TOTAL 8940348.00 3863380.76 43.2 5076967.24 8204545.21 3591016.92 43.8 4613528.29
TRANSPORT A TI ON:
PUBLI C WORKS 3010 393130.00 237191. 03 60.3 155938.97 3555B6.01 217338.94 61.1 138247.07
STREET MAINTENANCE 3020 141720.00 114.30 .1 141605.70 55741.35 2811.86 5.0 52929.49
STREET TREE MAINTENANCE 3040 44990.00 20071.15 44.6 24918.85 43164.47 15335.40 35.5 27829.07
STREET LANDSCAPE MAINT. 3050 214600.00 113884.94 53.1 100715.06 196217.21 112975.27 57.6 83241.94
ACTIVITY TOTAL 794440.00 371261.42 46.7 423178.58 650709.04 348461.47 53.6 302247.57
HEALTH & WELFARE:
WASTE MANAGEMENT 5020 6160.00 726.50 11.8 5433.50 5039.06 .00 5039.06
CHILD CARE 5030 12000.00 .00 12000.00 12000.00 6215.34 51.8 5784.66
ACT! V!TY TOTAL 18160.00 726.50 4.0 17433.50 17039.06 6215.34 36.5 10823.72
CULTURE & LEISURE SERVICES:
LIBRARY SERVICES 8010 258848.00 112123.50 43.3 146724.50 216997.00 108498.50 50.0 108498.50
CULTURAL ACTIVITIES 8011 20000.00 20000.00 100.0 .00 10000.00 10000.00 100.0 .00
HERITAGE CENTER 8012 55272.00 27897.08 50.5 27374.92 53873.76 33393.45 62.0 20480.31
DU8Ll N CEMETERY 8013 21624.00 5514.63 25.5 16109.37 36931.78 8666.36 23.5 28265.42
/' I .~
I ' ......,.
-
3Ll 04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 2
3/09/99 REVENUES VERSUS EXPENDITURE 12.20.04
FOR THE
PERIOD 7/98 THROUGH 2/99
GENERAL REVENUE FUNO
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
PARK MAINTENANCE 8020 619429.00 263598.12 42.6 355830.88 551611.39 288952.62 52.4 262658.77
COMMUNITY CABLE TV 8030 71141. 00 48542.20 68.2 22598.80 36347.00 28429.00 78.2 7918.00
RECREATION ADMIN. 8040 290509.00 168811.94 58.1 121697.06 247461.23 156164.01 63.1 91297.22
PLAYGROUNDS 8045 137665.00 85300.38 62.0 52364.62 119477 .39 75062.32 62.8 44415.07
SHANNON CENTER 8050 153998.00 96674.42 62.8 57323.58 145355.49 93572.83 64.4 51782.66
PRESCHOOL 8055 56878.00 32780.52 57.6 24097.48 52096.88 33648.21 64.6 18448.67
TEENS PROGRAM 8060 52028.00 25844.07 49.7 26183.93 34249.32 18321.42 53.5 15927.90
ADULT SPORTS 8065 84219.00 31429.38 37.3 52789.62 57312.65 34414.64 60.0 22898.01
YOUTH SPORTS 8066 99301.00 38837.61 39.1 60463.39 45215.51 32766.42 72.5 12449.09
SPECIAL EVENTS 8070 130591.00 47184.79 36.1 83406.21 98680.81 37930.07 38.4 60750.74
SENIOR CENTER 8080 124610.00 62071.80 49.8 62538.20 96151.47 60216.89 62_6 35934.58
RECREATION INSTRUCTION 8090 122588.00 70838.11 57.8 51749.89 136049.81 74741.03 54.9 61308.78
AQUATICS 8100 255751. 00 144651.26 56.6 111099.74 231182.41 128410.79 55.5 102771.62
PARKS/FACILITIES MGMT 8200 26259.00 .00 26259.00 .00 .00 .00
ACTIVITY TOTAL 2580711.00 1282099.81 49.7 1298611.19 2168993.90 1223188.56 56.4 945805.34
COMMUNITY DEVELOPMENT:
PLANNING 9010 944988.00 588271 .99 62.3 356716.01 814255.37 475182.99 58.4 339072.38
8UILDING 9020 880947.00 454523.07 51.6 426423.93 606011.10 307956.94 50.8 298054.16
ENGINEERING 9030 1253161.00 941950.23 75.2 311210.77 1186462 .85 538831.01 45.4 647631. 84
ECONOMIC DEVELOPMENT 9040 184031.00 107428.07 58.4 76602.93 154403.41 109581. 31 71.0 44822.10
ACTIVITY TOTAL 3263127.00 2092173.36 64.1 1170953.64 2761132.73 1431552.25 51. 8 1329580.48
CAPITAL IMPROVEMENT PPROJECTS:
GENERAL CIP PROJECTS 93NN 1327922.00 89084.58 6.7 1238837.42 412250.17 188624.06 45.8 223626.11
COMMUNITY IMPROVEMENTS 94NN 72994.00 10387.64 14.2 62606.36 62322.25 3521.49 5.7 58800.76
PARKS 95NN 1261379.00 194493.45 15.4 1066885.55 146393.97 103124.82 70.4 43269.15
STREET CONSTRC/IMPRVMT 96NN 364062.00 238550.27 65.5 125511.73 366233.78 261226.97 71.3 105006.81
ACTIVITY TOTAL 3026357.00 532515.94 17.6 2493841.06 987200.17 556497.34 56.4 430702.83
TOT A L EXPENDITURES 22506292.00 11054187.17 49.1 11452104.83 18044610.70 9723438.64 53.9 8321172 . 06
EXCESS (REVENUE)EXPENDITURES 903339.00 2702599.74- 299.2- 3605938.74 2850153.03- 1953828.47- 68.6 896324.56-
TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 24136.65- 10785.46- 44.7 13351.19-
TRANSFERS OUT TO OTHER FUNDS 2531.00 12134212.45 9423.6 12131681.45- 8384.92 .00 8384.92
EXCESS (REVENUE)/EXPENDITURES 905870.00 9431612.71 1041. 2 8525742.71- 2865904.76- 1964613.93- 68.6 901290.83-
r7 / .15
I ,~:>
.1 04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
1/09/99 REVENUES VERSUS EXPENDITURE 12.20.25
FOR THE
PERIOD 7/98 THROUGH 2/99
SPECIAL REVENUE FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
>******REVENUES*******
~OPERTY TAXES 76680.00- 38986.96- 50.8 37693,04- 74722,51- 37965.32- 50.8 36757.19-
!\HS TAX 175500.00- 116576.24~ 66.4 58923,76- 166074.24- 109435.80- 65.9 56638.44-
INES & FORFEITURES 42400.00- 37851.18- 89.3 4548.82~ 30595.76- 17180,56- 56_2 13415,20-
~ECIAL BENEFITS ASSESSMENTS .00 .00 ,00 ,00 405.23- 405.23
SES OF MONEY AND PROPERTY 97330.00- 42225.77- 43.4 55104.23- 99595.22- ,00 99595.22-
NTERNGOVERNMENTAL FROM STATE 1474121. 00- 390514.29- 26,5 1083606,71- 650748.42- 370238.42- 56.9 280510,00-
NTERGOVERNMENTAL FROM COUNTY 145065.oo~ 54778,00- 37_8 90287.00- 143024.00- 54492.00- 38.1 88532.00-
NTERGoVERNMENTAL FROM FEDERAL 328480.00- 14907.95- 4.5 313572.05- 136885,41- 11440.55- 8.4 125444.86-
HARGES FOR SERVICES 698080.00- 357709.07- 51.2 340370,93- 715254,01- 353797.10- 49,5 361456.91-
THER SOURCES OF REVENUE 139810.00- 16177.51- 11.6 123632.49- 244641.83- ,00 244641.83-
TOTAL REVENUE 3177466.00- 1069726.97- 33,7 2107739,03- 2261541,40- 954954.98- 42,2 1306586,42-
******EXPENDITURES*******
,ENERAL GOVERNMENT ACTIVITIES:
BUILDING MANAGEMENT .00 _00 .00 175.00 ,DO 175,00
ACT! V ITY TOTAL .00 ,00 .00 175,00 ,00 175.00
'U8LlC SAFETY:
POll CE 77844,00 22250.40 28_6 55593_60 87354,31 22164.84 25_4 65189.47
TRAFFIC SIGNALS 104750.00 34508.08 32.9 70241.92 80070.46 38034,78 47.5 42035,68
FIRE SERVICES 81745.00 38986.96 47.7 42758.04 79808.20 37965,32 47.6 41842.88
ACT I V!TY TOTAL 264339.00 95745,44 36.2 168593.56 247232,97 98164.94 39.7 149068,03
-RANSPoRT A T! ON :
STREET MAINTENANCE 245020,00 58401.03 23.8 186618,97 249796.03 63640.84 25.5 186155.19
STREET SWEEPING 90070.00 39356.94 43.7 50713.06 78539.83 37682.03 48,0 40857.80
ACT! V ITY TOTAL 335090,00 97757.97 29.2 237332,03 328335,86 101322.87 30.9 227012,99
jEALTH & WELFARE:
WASTE MANAGEMENT 859499,00 406234.85 47.3 453264.15 740895.48 367987,53 49,7 372907,95
SENIOR SUPPORT CARE 7044.00 3522.00 50.0 3522.00 7044.00 3549.99 50.4 3494.01
ACT! V ITY TOTAL 866543.00 409756.85 47.3 456786.15 747939,48 371537.52 49.7 376401.96
:ULTURE & LEISURE SERVICES:
PARK MAINTENANCE .00 .00 .00 3329.51 .00 3329.51
ACTIVITY TOTAL .00 .00 .00 3428,52 .00 3428.52
:OMMUNITY DEVELOPMENT:
ENGINEERING 38900.00 6049,79 15.6 32850,21 56396.92 12982,59 23.0 43414.33
ACT! V ITY TOTAL 38900.00 6049.79 15.6 32850,21 56396,92 12982.59 23.0 43414.33
:APITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS 58534.00 9067,50 15.5 49466.50 233611. 81 130507.93 55.9 103103.88
PARKS 185523,00 54071.43 29.1 131451.57 95432,22 87404,08 91.6 8028.14
STREET CoNSTRUCTION/IMPRoVMT 1385073,00 407223.62 29,4 977849,38 286937.98 33968,34 11.8 252969.64
ACT I V ITY TOTAL 1629130,00 470362,55 28,9 1158767,45 615982,01 251880.35 40.9 364101. 66
TOT A L EXPENDITURES 3134002.00 1079672,60 34,5 2054329.40 1999490.76 835888.27 41.8 1163602,49
EXCESS <REVENUE>EXPENDITURE 43464,00- 9945.63 22,9- 53409,63~ 262050,64- 119066,71- 45,4 142983,93-
TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 9468.29 .00 9468.29
EXCESS <REVENUE> EXPENDITURE 43464.00- 9945,63 22.9- 53409.63- 252582,35- 119066.71- 47.1 133515,64-
;;/ "
Ir
/ .....
Ll04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.22.21
FOR THE
PERIOD 7/98 THROUGH 2/99
SPECIAL ASSESSMENT FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
'*******REVENUES*******
;PECIAL BENEFITS ASSESSMENTS 254580.00- 128526.65- 50.5 126053.35- 276342.55- 129820.85- 47.0 146521. 70-
JSES OF MONEY AND PROPERTY 10300.00- 4691.75~ 45.6 5608.25- 15100.80- .00 15100.80-
)THER SOURCES OF REVENUE 2000.00- .00 2000.00- 2026.04- .00 2026.04-
TOTAL REVENUE 266880:00- 133218.40- 49.9 133661. 60- 293469.39- 129820.85- 44.2 163648.54-
-******EXPENDITURES*******
;ENERAL GOVERNMENT ACTIVITIES:
ACTIVITY TOTAL .00 .00 .00 .00 .00 .00
PUBLI C SAFETY:
TRFC SIGS/STREET LIGHTING 130987.00 45743.31 34.9 85243.59 114852.44 49907.44 43.5 64945.00
ACTI V ITY TOTAL 130987.00 45743.31 34.9 85243.69 114852.44 49907.44 43.5 64945.00
TRANSPORTATION:
PUBLI C WORKS 4229.00 1381.45 32.7 2847.55 3578.12 2057.15 57.5 1520.97
STREET TREE MAINTENANCE 9600.00 3684 . 86 38.4 5915.14 4084.9U 2223.53 54.4 1861. 37
STREET LANDSCAPE MAINTENANCE 128770.00 55213.10 42.9 73556.90 103582.99 72091.49 59.6 31491. 50
ACT1 V!TY TOTAL 142599.00 60279.41 42.3 82319.59 111246.01 76372.17 68.7 34873.84
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
ENGINEERING 3980.00 2957.04 74.3 1022.96 3455.00 3465.00 100.0 .00
ACTIVITY TOTAL 3980.00 2957.04 74.3 1022.96 3465.00 3465.00 100.0 .00
CAPITAL IMPROVEMENT PROJECTS:
COMMUNITY IMPROVEMENTS .00 .00 .00 27115.00 7815.00 28.8 19300.00
STREET CONSTRUCTION/IMPROVMT .00 .00 .00 48938.90 45000.00 92.0 3938.90
ACT! V ITY TOTAL .00 .00 .00 76053.90 52815.00 59.4 23238.90
TOT A L EXPENDITURES 277566.00 108979.76 39.3 168586.24 305617.35 182559.61 59.7 123057.74
EXCESS<REVENUE>EXPENDITURE 10686.00 24238.64- 226.8- 34924.64 12147.96 52738.76 434.1 40590.80-
EXCESS <REVENUE> EXPENDITURE 10686.00 24238.64- 225.8- 34924.64 12147.96 52738.76 434.1 40590.80-
:::;' / -~.'
i
iLlO4C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.24.55
FOR THE
PERIOD 7/ 98 THROUGH 2/99
CAP IT AL IMPROVEMENT FUND
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
k*******REVENUES*******
JSES OF MONEY AND PROPERTY .00 176098.41- 176098.41 .00 .00 .00
JTHER SOURCES OF REVENUE 11353875. 00- 318323.25- 2.8 11035551.75- 615328.94- 51796.03- 8.4 563532.91-
TOTAL REVENUE 11353875.00- 494421.66- 4.4 10859453.34- 615328.94- 51796.03- 8.4 563532.91-
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
ACTIVITY TOTAL .00 .00 .00 .00 .00 .00
PUBLI C SAFETY;
TRANSPORT A TI ON;
HEALTH & WELFARE;
CULTURE & LEISURE SERVICES:
RECREATION ADMINISTRATION 14500.00 14737.06 101.6 237.06- .00 .00 .00
ACTI V ITY TOTAL 14500.00 14737.06 101. 6 237.06- .00 .00 .00
COMMUNITY DEVELOPMENT;
PLANNING 16226.00 145.14 .9 16080.86 3248.58 .00 3248.58
ACTIVITY TOTAL 16226.00 145.14 .9 16080.86 3248.58 .00 3248.58
CAPITAL IMPROVEMENT PROJECTS:
GENERAL CIr PROJECTS 982334.00 94137.79 9.6 888196.21 22818.06 21120.39 92.6 1697.67
COMMUNITY IMPROVEMENTS 94024.00 .00 94024.00 12000.62 10668.58 88.9 1332.04
PARKS 2768475.00 207191.27 7.5 2561283.73 86242.07 30808.68 35.7 :;5433.39
STREET CONSTRUCTION/IMPROVMT 7481847.00 164472.42 2.2 7317374.58 419692.52 65312.02 15.6 354380.50
ACT! V ITY TOTAL 11326680.00 465801.48 4.1 10860878.52 540753.27 127909.67 23.7 412843.60
TOT A L EXPENDITURES 11357406.00 480683.68 4.2 10876722.32 544001.85 127909.67 23.5 416092.18
EXCESS<REVENUE>EXPENDITURE 3531.00 13737.98- 389.1- 17268.98 71327.09- 76113.64 106.7- 147440.73-
TRANSFERS IN FROM OTHER FUNDS .00 .00 .00 27964.95- .00 27964.95-
TRANSFERS OUT TO OTHER FUNDS .00 .00 .00 42633.31 10785.46 25.3 31847.85
EXCESS <REVENUE> EXPENDITURE 3531.00 13737.98- 389.1- 17268.98 56658.73- 86899.10 153.4- 143557.83-
)5
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, "
Ll04C THE CITY OF OUBLIN STATEMENT SHOWING PAGE 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.26.59
FOR THE
PERIOD 7/98 THROUGH 2/99
TRUST/AGENCY FUND
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 199B
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
.*******REVENUES*******
;PEC1AL BENEFITS ASSESSMENTS .00 116107.32- 116107.32 234497.12- 117248.56- 50.0 117248.56-
JSES OF MONEY AND PROPERTY .00 5417.76- 5417.76 13367.83- 469B.12- 35.1 8669.71-
TOTAL REVENUE .00 121525.08- 121525.08 247864.95- 121946.68- 49.2 125918.27-
<******EXPENDITURES*******
;ENERAL GOVERNMENT ACTIVITIES
NON-DEPARTMENTAL .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00
ACT! V!TY TOTAL .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00
PUBLIC SAFETY:
TRANSPORT AT! ON:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOTAL EXPENDITURES .00 231864.50 231864.50- 232903.25 232903.25 100.0 .00
EXCESS(REVENUE)EXPENDITURE .00 110339.42 110339.42- 14961.70- 110956.57 741.6- 125918.27-
EXCESS (REVENUE) EXPENDITURE .00 110339.42 110339.42- 14961.70- 11 0956.57 741.6- 125918.27-
" ''',
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iLl04C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.22.43
FOR THE
PERIOD 7/98 THROUGH 2/99
INTERNAL SERVICE FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
********REVENUES*******
USES OF MONEY AND PROPERTY 39604.00- 11928.19- 30.1 27675.81- 26288.45- .00 26288.45-
CHARGES FOR SERVICES 737923.00- 406697.13- 55.1 331225.87- 241988.51- 161407.90- 66.7 80580.61-
OTHER SOURCES OF REVENUE 30000.00- 895.06- 3.0 29104.94- 6782.95- 50.00- .7 6732.95-
TOTAL REVENUE 807527.00- 419520.38- 52.0 388006.62- 275059.91- 161457.90- 58.7 113602.01-
*******EXPENDITURES*******
GENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 728134.00 240579.71 33.0 487554.29 235476.79 71860.58 30.5 163616.21
ACT! V!TY TOTAL 728134.00 240579.71 33.0 487554.29 235476.79 71860.58 30.5 163616.21
PU8L1 C SAFETY:
TRANSPORTATION:
HEALTH & WELFARE:
CULTURE & LEISURE SERVICES:
COMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 728134.00 240579.71 33.0 487554.29 235476.79 71860.58 30.5 163616.21
EXCESS<REVENUE>EXPENDITURE 79393.00- 178940.67- 225.4 99547.67 39583.12- 89597.32- 226.4 50014.20
EXCESS <REVENUE> EXPENDITURE 79393.00- 178940.67- 225.4 99547.67 39583.12- 89597.32- 226.4 50014.20
;J- :,:: /.:5
_104C THE CITY OF DUBLIN STATEMENT SHOWING PAGE 1
3/09/99 REVENUES VERSUS EXPENDITURE 12.23.46
FOR THE
PERIOD 7/98 THROUGH 2/99
ENTERPRISE FUNDS
CURRENT PERIOD PREVIOUS YEAR ENDING JUNE 30. 1998
BUDGET ACTUAL PERCENT VARIANCE ACTUAL ACTUAL PERCENT VARIANCE
FISCAL YR Y-T-D
*******REVENUES*******
'SES OF MONEY AND PROPERTY 1827244.00- 1718156.93- 94.0 109087.07- 1590062.53- 1545721. 77- 97.2 44340.76-
TOTAL REVENUE 1827244.00- 1718156.93- 94.0 109087.07- 1590062.53- 1545721.77- 97.2 44340.76-
.******EXPENDITURES*******
iENERAL GOVERNMENT ACTIVITIES:
NON-DEPARTMENTAL 1719394.00 1523463B.82 886.0 13515244.82- 1272423.93 1248836.32 98.1 23587.61
ADMIN SERVICES 3435.00 .00 3435.00 4415.00 1050.00 23.8 3365.00
ACT! V ITY TOTAL 1722829.00 15234638.82 884.3 13511809.82- 1276838.93 1249886.32 97.9 26952.61
)UBLl C SAFETY:
rRANSPORT A T1 ON:
1EALTH & WELFARE:
:ULTURE & LEISURE SERVICES:
:OMMUNITY DEVELOPMENT:
CAPITAL IMPROVEMENT PROJECTS:
TOT A L EXPENDITURES 1722829.00 15234638.82 884.3 13511809.82- 1276838.93 1249886.32 97.9 26952.61
EXCESS<REVENUE>EXPENDITURES 104415.00- 13516481. 89 2945.0- 13620896.89- 313223.60- 295835.45- 94.4 17388.15-
TRANSFERS IN FROM OTHER FUNDS .00 12134212.45- 12134212.45 8384.92- .00 8384.92-
EXCESS <REVENUE> EXPENDITURE 104415.00- 1382269.44 1323.8- 1486684.44- 321608.52- 295835.45- 92.0 25773.07-
13
/~:;
/ ....
EXPENDITURE ADJUSTMENTS - MID YEAR
Name:
Name: Legal Services - Professional Services - 46,000
Legal
Account #:
Account #: 001-1030-729-000
Name: Legal Services - Professional Services - 37,460
Reimbursable
Name:
Account #:
Account #: 001-1030-729-003
Name: Legal Services - Professional Services - 20,000
Eastern Dublin Implementation
Name:
Account #:
Account #: 001-1030~729-004
Name:
Name:Engineering Inspection Private
Development
180,000
Account #:
Account #: 001-9030-740-072
Name:
Name: Library I Community Center-
Professional Services
2,496
Account #:
Account #: 001-9345-729-000
Name: Shannon Park Pedestrian Pathway-
Improvements not Buildings
381
Name:
Account #:
Name:
Account #:001-9541-750-050
Name: San Ramon Slope Road Stabilization -
Engineering Design
4,000
Account #:
Account #: 001-9664-740-078
City Manager:
Date:
Signature
i, flu, j;,rip' 'toved ~fmie Git:iHColfrlt!if T\ieeffng'onSrL t),~i~: ,'3t'1 8/99 .~i'!ill
.... . ."...:r:: ... .... .' ... """"'.." . ".... .",..J.. . ..,..' _...,., ""t~..."..",. . .... ...., , ..." .." .,...." ", "
Mayor:
Date:
Signature
Posted By:
Date:
Signature
fonnslbudgchng
ATTACHMENT 4
IU"d~ )5
CITY OF DUBLIN
BUDGET CHANGE FORM-GENERAL FUND
MID YEAR ADJUSTMENTS
CHANGE FORM #
New Appropriations (City Council Approval Required):
Budget Transfers:
_X_ From New Revenues
From Budgeted Contingent Reserve (1080-799.000)
Within Same Department Activity
Between Departments (City Council Approval Required)
Other
_X_From Unappropriated Reserves
Name:
Name: REVENUE: Property Tax : Secured
Property Taxes
100,000
Account #:
Name:
Account #:00 I-I 000-51 0-00 1
Name: REVENUE: Property Tax -
Supplemental
25,000
Account #:
Account #:00 I-I 000-51 0-005
Name: REVENUE Transient Occupancy Tax
33,000
Name:REVENUE Sales Tax
300,000
Account #:001-1000-520-018
Name:
Account #:001-1000-520-015
Name: REVENUE Franchise Tax Garbage
16,000
Account #:
Name:
Account #:001-1000-520-022
Name: REVENUE Franchise Tax - Cable TV
17,000
Account #:
Account #:001-1000-520-023
Name:
Name:REVENUE Building Permits
50,000
Account #:
Aecount#: 001-1000-530-001
Name:
Name: REVENUE Motor Vehicle In Lieu Fee 50,000
Account #:
Account #: 001-1000-555-001
Name:
Name: REVENUE Specific Plan
Implementation Fee
(New Account)
Account #:001-1000-565-035
Name: REVENUE: Eng / Plan Checking
147,000
Name:
Account #:
225,000
Account #:
Name:
Account #: 001-1000-565-002
Name: REVENUE Ping Fees-Legal
46,825
Account #:
Account #: 001-1000-565-001
ATTACHMENT 4
IC,d' )5