Item 8 - FY 1995-96 Midyear Budget Adjustments
-iENDA REPORT SUMMARY ~ :2#.
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TO: Honorable Mayor and Members~e City Council
FROM: James L. Bowersox, City Mana ~
John D. Fitch, Assistant City Manage~
INITIATED BY: Peggy A. Stewart, Director of Administrative SerVic~)/
Peter Moote, Deputy Director of Administrative servicesf~
Andrew White, Finance Managert?~
DATE: February 20, 1996
SUBJECI': FY 1995-96 Midyear Budget Adjustments
ABSTRACI'
It is recommended that the City Council/Redevelopment Agency receive this report and
adopt the attached resolutions approving midyear budget amendments for Fiscal Year
1995-1996.
JL ENVIRONMENTAL REVIEW
This agenda item is not subject to environmental review.
FISCAL IMPACI'
As stated throughout the report.
ADDITIONAL PUBLIC NOTIFICATION AND CORRESPONDENCE
None
RECOMMENDATION
It is recommended that the City Council/Redevelopment Agency receive this report and
adopt the attached resolutions approving the midyear budget amendments for Fiscal Year
1995-1996.
ACTION
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~AGENDA REPOR..
CITY OF POW A Y
TO: """.bl. Koy" .od ....."~ City""'"
FROM:
James L. Bowersox, City Man ~it
John D. Fitch, Assistant Ci anage
INITIATED BY: Peggy A. Stewart, Director of Administrative Services
Peter Moote, Deputy Director of Administrative Services
Andrew White, Finance Manager
DATE: February 20, 1996
SUBJECT: FY 1995-96 Midyear Budget Adjustments
BACKGROUND
On June 27, 1995, the City Council approved the FY 1995-96 Financial Program and
established a General Fund Budget in which revenues exceeded expenditures by
$157,160. The Financial Program as adopted for FY 1995-96 established an operating
budget of $34,581,530, a City Capital Improvement Program of $4,978,000, a
Redevelopment/Housing Services operating budget of $5,067,370, and a Redevelopment
Capital Improvement Program of $11,837,560.
Staff has completed an evaluation of the City's FY 1995-96 midyear fiscal status.
This evaluation is the first of four reports scheduled this fiscal year regarding
the City of Poway Comprehensive Financial Program as follows:
Feb. 20 FY 1995-96 midyear evaluation and budget adjustments
June II a) Overview of the FY 1996-97 Proposed Comprehensive Financial Program
and Five-year Fiscal Forecast for the General Fund
b) Presentation of Report from the Budget Review Committee on the
Proposed Financial Program
c) Open Public Hearing and receive public input
June 18 a) Open Public Hearing and receive public input
June 25 a) Open Public Hearing and receive public input
b) Adopt Fiscal Year 19~6-97 Comprehensive Financial Program
ACTION:
2 of 9 FEB 2 0 1996 ITEM
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- Agenda Report
February 20, 1996
Page 2
FINDINGS
Following an extensive review of year-to-date revenue and expenditure activity,
staff is projecting that fiscal year 1995-96 will close with a General Fund surplus
of $194,523. This projection includes the estimated expenditure of MOU contract
adjustments impacting the current year. Attachment A provides a detailed account of
General Fund revenues and expenditures. Attachment B provides a summary of
significant adjustments to midyear operating budgets. Requests for additional
appropriations for line-item budgets are listed in the attached resolution
authorizing the midyear budget amendments.
In May 1996, the Budget Review Committee will begin their process of a detailed
review of expenditure and revenues budgets for the upcoming fiscal year as well as
an evaluation of the five-year fiscal forecast. A full report and recommendations
from the Committee will be prepared for presentation at the June II, 1996 Public
Hearing for consideration of the FY 1996-97 Proposed Financial Program.
ENVIRONMENTAL REVIEW
This agenda item is not subject to environmental review.
,- FISCAL IMPACT
As stated throughout this report.
ADDITIONAL PUBLIC NOTIFICATION AND CORRESPONDENCE
None
RECOMMENDATION
It is recommended that the City Council/Redevelopment Agency receive this report and
adopt the attached resolutions approving the midyear budget amendments for Fiscal
Year 1995-1996.
Attachments:
Attachment A - General Fund Budget Overview; FY 1993-94 - FY 1995-96
Attachment B - Summary of Significant Adjustments to Midyear Operating Budgets
Attachment C - Resolution Approving Midyear Budget Amendments, City of Poway
Attachment D - Resolution Approving Midyear Budget Amendments, Poway
Redevelopment Agency
- c: 'dr)%.rpt
FEB 20 1996 ITEM 8
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CITY OF POWAY
REVENUE VS EXPENDITURES
GENERAL FUND
EXPENDITURES:
FY 1993-94 FY 1994,95 FY 1994-95 FY 1995.96 FY 1995-96
DEPARTMENT ACTUAL APPROVED ESTIMATED APPROVED ESTIMATED
Legislative &
Administrative Services 883,788 928,969 928,004 948,864 962,426
Adrnlnistrative Services 995,011 1,095;51'18 1;Q97,774 .',14$,1'179 1,1 11l ,569
Community Services 2,512,160 2,725,380 2,745,561 2,815,840 2,795,571
PlannihgServices .1,068;315 1;071;085> ' 1;082,5$9 1,1$0;300 '1.233,064.
Public Services 1,140,902 1,155,067 1,110,394 1,146,373 1,121,500
SafetyService$ 7,195;lS23 M01;510 ' , lS,9S2,900 7;203;S507;205,1lS9
Services 1,403,019 1,374.274 1.383,883 1,495,301 1,494,149
Total Gen. Fund Expenditures 15,436,744 15,457,933 15,331,055 15,920,107 15,928,447
MOU's (Proposed) - - . - 66,710
15,995,157
REVENUES:
Property Tax 3,667,942 3,761,620 3,680,503 3,734,630 3,838,631
SlIlesTax 3,593,312 3,620;000 3,627,700 3;68~,OOO 3,610,640
Interest Income/Rental of Prop. 632,775 650,000 675,133 617,220 590,139
StateSubvenliOns 1,5lS1.910 1.5lS0,360 1,558,78.(1 1.$I>O,36(} 1:704.259
Franchise Fees 589,035 589,000 708,595 805,950 830,879
RDAlSpeciaIDistricl.. Adrnin, 1,919,741 1;653,590 1,606,610 1, 841,$1>0 1;800,421
Development Fees 1,250,902 976,370 1,154.231 939,160 938,576
Comrnunity Services Fees ~,265 1,098;420 992,086 1,2S0,320 1,105,671
Safety Services Fees 937,106 943,710 919,902 826,640 886,707
PtRS.txcess . Eahlings 218,534 . 50,000 " ],391 - -
!Subtotal - Major Items 15,277,523 14,903,070 14,930,931 15,264,840 15,305,923
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IAII Other Revenue Items 456,267 557,130 679,825 956,080 883,757
I Total General Fund Revenue 15,733,790 15,460,200 15,610,756 16,220,920 16,189,680
Unadjusted General Fund
Surplus/(Deficit) 297,046 2,267 279,701 300,813 261,233
Capital Replcmnt Fund Credit - 388,000 - , ,
Net MOU Costs - , - - 66,710
Adjusted General Fund
Surplus/(Deficit) 297,046 390,267 279,701 300,813 194,523
Attachment A
FEB 2 0 1996 ITEM 8
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Summary of Significant Midyear Adjustments
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Various Divisions Expenditure activity from the prior-year which extended
beyond year-end closing requires the following
reappropriations:
poway Today = $1,135 +$264,481
Admin Services Office Equip = $1,190
City Telephone System = $175,000
Water Supply Division R&M Equip = $18,025
RdA Housing Services Special Studies = $68,131
City Clerk (011) Temporary personnel assignment for coverage of employee +$9,240
on paid leave
........................................................................................................................ ...........................
Printing line-item under budget -$4,469
......................................................................................................................... ...........................
Replacement overhead-projector +$385
Adminiqrative
Services
Director (I (0) Investment Consultant fees = $3,470 +$6,550
I Sports Park audit (shared cost with park operator) =
$2,000
Printing of City newsletter = $1,080
Customer Services(102) Purchase of fax machine (City Hall machine relocated to +$534
Redevelopment)
Finance (103) Personnel under budget due to Finance Manager and part- -$38,670
time Account Clerk vacancy
Employee Beru:fits Medical/Dental savings: $62,117 -$95,517
(107) Workers Comp savings: $33,460
Capital Repladement Engin. Inspection: early replacement of 4x4 unit = +$47,430
(108) +$9,000 from Capital Replacement fund +$8,000 from
Scripps-Poway Parkway division.
PCs/software requiring replacement= $25,200
Pool Cover = $4,230
Community Services
Director (200) Summer Intern Program = $7,620 $7,620
Old Poway PlIi1'k (205) Replacement Office Chair = $400 +$400
Attachment B-1
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Significant Midyear Adjustments (Continued)
].IIIII!lllIii~t'llill :tlilillllflfly;il...\.iiillill,1111il i_till
Planning Services
Current Planning Nuisance Abatement costs = $8,684 +$8,684
(302)
Building Inspection Building Inspection fees (and corresponding revenue) +$59,500
(303) reflect increased permit activity = $59,500 (revenue
+$78,(00)
Public Services
Facilities Maintenance Increase in Janitorial Services contract effective 3/96. +$21,369
(409) Requesting $19,194 additional appropriation.
City-wide floor mat service = $2,175
Park Maintenance Savings in salaries due to delayed reclassification of one -$22,013
(411) part-time Park Maint. WIer to full-time = $8,008
Saving in contract landscape maintenance, building repair,
and equip. repair line-items = -$14,095
Engineering Services
Inspection (603) Reduced Contract Engineering Inspection cost = -$36,160 -$36,160
Scripps-Poway Additional personnel costs = $29,760; offset by full +$30,760
Parkway (605) reimbursement from Project Fund
Redevelopment/
Housing
RdA & Housing Attorney Fees and Litigation over budget by $160,000; +$490,000
Services (1020) requesting additional appropriation to be offset by operating
budget savings in Haley Ranch division budget. Reappro-
priation of FY 1994-95 funds for Smith II settlement
=$330,000
Haley Ranch (1150) Operating budget savings due to elimination of $-281,990
lease-payment
Capital Projects
Old Poway Park (5602) Electrical modifications to Old Poway Park +$12,000
restaurant/museum building = $12,000
Attachment B-2
FEB 2 0 1996 ITEM 8
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RESOLUTION NO. 96-
A RESOLUTION OF THE CITY COUNCIL -
OF THE CITY OF POWAY, CALIFORNIA
APPROVING MIDYEAR BUDGET ADJUSTMENTS
FOR FISCAL YEAR 1995-1996
WHEREAS, the City Council of the City of Poway adopted on June 27, 1995 the
Poway Finan~ial Program Fiscal Year 1995-96, and
WHEREAS, a midyear review of revenue and expenditure activity has
determined that certain amendments to the Fiscal Year 1995-96 Poway Financial
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Program are' necessary,
NOW, THEREFORE, the City Council of the City of Poway does hereby resolve
and order as follows:
Section 1: The following additional appropriations authorized by Resolution
95- are !to be made:
AMOUNT
$4,340 0011-1110 Personnel coverage for employee on paid leave
4,900, 0011-1130
480; 0010-6199 Re lacement overhead rojector
Cit
1,135' 0013-1799 FY 1995-96 ex enditure for ear item
Administrative Services
1,090' 0101-6122 FY 1995-96 expenditure for prior year item
(Personnel)
1,110 0102-6122 FY 1995-96 expen. for prior year item (Cust
Services)
0102-6199 Fax Machine (City Hall Fax transferred to RdA)
0101-4922 Printin costs for MOU document
1 acement
11 , 000 0202-6199 Boat replacement
4,230; 0202-6199 Pool Cover and wind-screen replacement
25,200 0108-6122B Replacement computers/software
175 0001 0108-6136 FY 1995-96 ex enditure for rior ear item
Communit 'Services
7,6201 0200-4120 Summer Youth Program
(23,750) 0200-4120 Reverse previous appropriation for contractual
services
(74,000) 0200-4912 Transfer to Library Endowment Fund
74,000 712-0200-5320 Transfer from Library Contribution
380 0205-6199 Re lacement Chair
ATTACHMENT C
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Resolution No. 96-
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ACCOUNICODE<
Pl annin Services
8,680 0301-4918 Nuisance Abitement
3,550 761-7041-789 Amphitheatre Developer Deposit
59,500 303-1706 Building Inspection Fees (off-set by revenue
increase of $78 000
Public Services
19,200 0409-4144 Janitorial Services Contract
2,180 0409-4928 Uniforms & Laundry
18,030 0402-430B FY 1995-96 expen. for prior year item (Water
Su 1
En ineerin Services
29,760 0605-1140 Personnel expenditure for Scripps-Poway Parkway
Construction Management (off-set by
reimbursement from Ca ital Project Funds
PASSED, ADOPTED, AND APPROVED by the City Council of the City of Poway,
California, at a regular meeting thereof this 20th day of February, 1996.
Don Higginson, Mayor
ATTEST:
Marjorie K. Wahlsten, City Clerk
FEB 2 0 1996 ITEM 8
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- RESOLUTION NO. R-96-
A RESOLUTION OF THE REDEVELOPMENT AGENCY
OF THE CITY OF POWAY, CALIFORNIA
APPROVING MIDYEAR BUDGET ADJUSTMENTS
FOR FISCAL YEAR 1995-1996
WHEREAS, the City Council of the City of Poway adopted on June 27, 1995 the
Poway Financial Program Fiscal Year 1995-96, and
WHEREAS, a midyear review of revenue and expenditure activity has
determined that certain amendments to the Fiscal Year 1995-96 Poway Financial
Program are necessary,
NOW, THEREFORE, the Redevelopment Agency of the City of Poway does hereby
resolve and order as follows:
Section 1: The following additional appropriations authorized by Resolution
R-96- are to be made:
AMOUNT ACCOUNT CODE
Redevelo ment & Housin
,- $90,000 1020-1702B Other Attorney Fees
60,000 1020-1702C Litigation - City Attorney
10,000 1020-17020 Litigation - Other Attorney
68,131 1120-1726 FY 1995-96 expenditure for prior year item
(Special Studies)
330,000 1020-17020 Smith II settlement
Old Powa Park Project
$12,000 5602-6402 Electrical modifications to Old Poway Park
restaurant museum buildin
PASSED, ADOPTED, AND APPROVED by the Redevelopment Agency of the City of
Poway, California, at a regular meeting thereof this 20th day of February,
1996.
Don Higginson, Chairman
ATTEST:
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Marjorie K. Wahlsten, Secretary
ATTACHMENT D FEB 2 0 1996 ITEM 8
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