HomeMy WebLinkAboutFin City-Wide Budget Amendments FY2018-19
____________________________________________________________________________________
FOR CITY CLERK ONLY
File No.: _______________________________
Council Meeting: _______________________
Disposition: ___________________________
Agenda Item No: 4.d
Meeting Date: August 19, 2019
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Finance
Prepared by: Nadine Hade,
Finance Director
City Manager Approval: ______________
TOPIC: CITY-WIDE BUDGET AMENDMENTS
SUBJECT: RESOLUTION ADOPTING AMENDMENTS TO THE CITY OF SAN RAFAEL BUDGET
FOR FISCAL YEAR 2018-2019 FOR THE PURPOSE OF CONFIRMING AUTHORIZED
APPROPRIATIONS AND TRANSFERS
RECOMMENDATION: Accept report and adopt resolution as presented.
BACKGROUND: During the process of developing and recommending the fiscal year 2019-2020
budget, staff provided updates on the fiscal performance of the General Fund and projections through
fiscal year-end. There have been no substantive changes since then and at completion of the year-end
audit, the final financial results will be presented.
The fiscal year 2018-2019 City-wide budget was last amended by the City Council on
December 17, 2018, during an interim budget review. Since the close of the fiscal year on
June 30, 2019, staff has reviewed the revenues and expenditures, particularly those in special revenue
funds and other special purpose funds. This review has yielded a small number of adjustments that are
clean up in nature. These adjustments are recommended by the City’s outside auditors and their
approval by the City Council provides for complete budget accountability.
The purpose of these amendments is to formally authorize the expenditures and transfers required in
certain funds to fulfill their respective purposes and functions through June 30, 201 9. None of these
amendments results in a deficit fund balance in any of the subject funds.
ANALYSIS:
General Fund
Revenues and Other Sources:
Already previewed to Council as part of the CIP plan, staff is recommending the annual $400,000 Gas
Tax transfer to the General Fund be increased by $400,000 for the current FY 2018-19. The annual
transfer is designed to cover a portion of the Public Works salaries and benefits related to street and
road maintenance (estimated at $2 million/year). Additionally, staff estimates an increase in the
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
Measure E quarter-cent sales tax allocated to the Essential Facilities Fund of approximately $120,000.
Changes in revenues and other sources are detailed in the chart below.
Expenditures and Other Uses:
Staff is requesting the approval of $520,000 of expenditures and transfers out, detailed in the chart
below.
Other Funds
Staff is requesting the approval of $991,644 of increased resources of which $400,000 is related to the
increase in revenue to the Building Maintenance Fund, $214,750 is a Firefighter FEMA fitness grant,
$126,000 is for the collection of cannabis gross receipts taxes, and $120,000 is a transfer from the
General Fund to the Essential Facilities Fund as it is projected the Measure E sales tax will be higher
than originally budgeted. The remainder of the $991,644 consists of transfers in from the General Fund
for its portion of the grant funding for the Police vests and Fire equipment, and the transfer in of
dormant funds into active funds.
Staff is requesting the approval of $796,799 increased uses of which $400,000 is the transfer from the
Gas Tax Fund to the General Fund, $236,224 is the expense related to the Fire FEMA fitness grant,
Resources
Proposed revenue changes
Estimated Measure E sales tax increase
$120,000.
Proposed transfers in changes
Gas Tax Fund transfer to the General Fund to support street and
road maintenance
$400,000
Total proposed changes to resources $520,000
Uses
Proposed expenditure changes
General Fund charge to the Building Maintenance Fund to support
City-owned property and parks projects
$400,000.
General Fund match for Police Department vest grant ($10,145)
General Fund match for Fire FEMA fitness grant ($21,474)
Proposed transfers out changes
Estimated Measure E sales tax increase transfer to Essential
Facilities Fund
$120,000.
Police Department vest grant match from the General Fund $10,145
Fire Department FEMA fitness grant match from the General Fund $21,474
Total proposed changes to uses $520,000
Net proposed changes (Resources less Uses) -
Expenditures and Transfers out as adopted fiscal year 2018-2019 $81,063,636.
Expenditures and Transfers out as approved through June 30, 2019 $83,336,623
Expenditures and Transfers out with proposed changes $83,856,623
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
$50,000 is personnel expenses allocated to the Cannabis tax administration and the remaining balance
is the transfer out of dormant funds.
Proposed changes to the Other Funds revenues, expenditures and transfers are detailed in the
following table:
The net impact of all proposed changes on Other Funds is $194,845 of additional revenues due to
increases in estimated Measure E sales tax and Measure G cannabis gross receipts tax for the Fiscal
Year.
Resources
Proposed revenue changes
General Fund charge to the Building Maintenance Fund to support
City-owned property and parks projects
$400,000.
Fire FEMA fitness grant proceeds $214,750.
Collection of cannabis gross receipts taxes $126,000
Proposed transfers in changes
Estimated Measure E sales tax increase transfer to Essential
Facilities Fund
$120,000.
Police Department vest grant match from the General Fund $10,145
Fire Department fitness grant match from the General Fund $21,474
Dormant Community Services Funds to active fund $60,660
Dormant Police Project Funds to active fund $38,615
Total proposed changes to resources $991,644
Uses
Proposed expenditure changes
Fire Department fitness grant from FEMA and General Fund
match
$236,224
Personnel expenses allocated to Cannabis tax administration $50,000
Budget to actual variance of amount spent offset by revenues $11,300
Proposed transfers out changes
Gas Tax Fund transfer to the General Fund to support street and
road maintenance
$400,000.
Dormant Community Services Funds to active fund $60,660
Dormant Police Project Funds to active fund $38,615
Total proposed changes to uses $796,799
Net proposed changes to Other Funds (Resources less Uses) $194,845
Expenditures and Transfers out as adopted fiscal year 2018-2019 $88,490,002
Expenditures and Transfers out as approved through June 30, 2019 $132,516,983
Expenditures and Transfers out with proposed changes $133,313,782
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4
FISCAL IMPACT: This action authorizes the formal appropriation of resources in the 2018-2019 fiscal
year to support the actual expenditure and transfer activity through June 30, 2019 as described in this
report. No spending authority beyond what was actually spent or committed as of June 30, 2019 is
created through this action.
RECOMMENDATION: Staff recommends that the City Council accept the report and adopt the
Resolution as presented.
ATTACHMENT:
1. Resolution with exhibit
RESOLUTION NO. 14718
RESOLUTION OF THE SAN RAFAEL CITY COUNCIL ADOPTING AMENDMENTS
TO THE CITY OF SAN RAFAEL BUDGET FOR FISCAL YEAR 2018-2019 FOR THE
PURPOSE OF CONFIRMING AUTHORIZED APPROPRIATIONS AND TRANSFERS
WHEREAS, the City Council approved Resolution 14525 adopting the fiscal year
2018-2019 budget; and
WHEREAS, the City Council approved Resolution 14617 amending the fiscal
year 2018-2019 budget, and took other actions during the year to authorize spending ;
and
WHEREAS, as part of the fiscal year-end closing process, staff has reviewed
and analyzed actual revenues, expenditures and transfers through June 30, 2019, has
identified a need for additional budget adjustments, and has submitted its analysis and
recommendations in a report to the City Council; and
WHEREAS, after examination, deliberation and due consideration, the City
Council has approved the same report and recommendations;
NOW, THEREFORE, BE IT RESOLVED, by the San Rafael City Council that
Resolution 14525 for fiscal year 2018-2019 is further amended to authorize the
following adjustments to resources and appropriations, which are reflected in the
Consolidated Funds Schedule (Exhibit I attached hereto and incorporated herein by
reference):
Fund Amount
General Fund – 001 resources $520,000
General Fund – 001 appropriations $520,000
Safety Grants - 281 $246,369
Building Maintenance - 603 $400,000
Community Services - 222 $60,660
Essential Facilities Fund - 420 $120,000
Police Youth Services - 230 $38,615
Measure G – Cannabis – 216 $126,000
Total Other Funds resources $991,644
Safety Grants - 281 $236,224
PT San Pedro Assessment - 409 $5,000
Childcare Preschool Grant - 260 $6,300
Gas Tax - 206 $400,000
Falkirk; Arts Program - 276 $11,011
Recreation Fiduciary - 711 $23,850
Falkirk Revolving - 211 $25,799
Asset Seizure - 202 $38,615
Measure G – Cannabis – 216 $50,000
Total Other Funds appropriations $796,799
I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a special
meeting of the Council of said City on Monday, the 19th of August 2019, by the
following vote, to wit:
AYES: COUNCILMEMBERS: Bushey, Gamblin & Mayor Pro Tem Colin
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: McCullough & Mayor Phillips
LINDSAY LARA, City Clerk
EXHIBIT I
Consolidated Funds Schedule
Figure 1
General Fund
Adopted Budget FY
2018-19
Approved
Changes Current Budget Proposed Changes
Revised Budget
Revenues 78,503,000 - 78,503,000 120,000 78,623,000
Transfers in 1,686,911 2,234,450 3,921,361 400,000 4,321,361
FY18-19 Resources 80,189,911 2,234,450 82,424,361 520,000 82,944,361
FY17-18 P.O. reserve - 38,537 38,537 - 38,537
Total Resources 80,189,911 2,272,987 82,462,898 520,000 82,982,898
Expenditures 75,188,636 1,982,241 77,170,877 368,381 77,539,258
P.O. Rollover - 38,537 38,537 - 38,537
Operating Transfer out 1,850,000 252,209 2,102,209 31,619 2,133,828
Capital Transfer out (from
Measure E to SREF)4,025,000 - 4,025,000 120,000 4,145,000
Total Appropriations 81,063,636 2,272,987 83,336,623 520,000 83,856,623
Net Results (873,725) - (873,725) - (873,725)
Figure 2
Other Funds
Adopted Budget FY
2018-19
Approved
Changes Current Budget Proposed Changes
Revised Budget
Revenues 77,092,045 4,455,000 81,547,045 740,750 82,287,795
Transfers in 5,975,000 4,122,120 10,097,120 250,894 10,348,014
FY18-19 Sources 83,067,045 8,577,120 91,644,165 991,644 92,635,809
FY17-18 Rollover 12,691,572 12,691,572 12,691,572
Total Resources 83,067,045 21,268,692 104,335,737 991,644 105,327,381
Expenditures 86,703,091 37,922,620 124,625,711 297,524 124,923,235
Transfer out 1,786,911 6,104,361 7,891,272 499,275 8,390,547
Total Appropriations 88,490,002 44,026,981 132,516,983 796,799 133,313,782
Net Results (5,422,957) (22,758,289) (28,181,246) 194,845 (27,986,401)
Figure 3
All Funds
Adopted Budget FY
2018-19
Approved
Changes Current Budget Proposed Changes Revised Budget
General Fund 81,063,636 2,272,987 83,336,623 520,000 83,856,623
Other Funds 88,490,002 44,026,981 132,516,983 796,799 133,313,782
Total Expenditures and
transfers 169,553,638 40,195,607 209,749,245 1,316,799 211,066,044