HomeMy WebLinkAboutFin Budget Amendments FY2012-133*d
of r Agenda Item No:
Meeting Date: September 3, 2013
Department: FINANCE
Prepared by: Mark Moses,,
Interim Finance Director
City Manager Approval.
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RECOMMENDATION: ACCEPT REPORT AND ADOPT RESOLUTION AS
PRESENTED.
BACKGROUND: The fiscal year 2012-2013 City-wide budget was last amended by the City
Council on July 1, 2013, as part of the preliminary year-end review that took place in June. These
amendments focused on the General Fund and addressed the use of resources that were not part of
the projections as adjusted at the mid -year review held on February 4, 2013. Later in July, the City
received additional revenues associated with fiscal year 2012-2013 ), totaling approximately
$1 M 19,000,, which included a significant reimbursement for legal fees. This reimbursement had not
been anticipated until later in fiscal year 2013-2014; however,, the timing of its receipt qualifies it as
fiscal year 2012-2013 revenue.
Also, since the close of the fiscal year on June 30, 2013, staff has reviewed the revenues and
expenditures in the funds outside the General Fund (e.g., special revenue funds and other 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 Counc*
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, 2013. None of these
amendments results in deficit spending in any of the subject funds.
FOR CITY CLERK ONLY
File No.:-
Council!Vleeting:_
Disposition,.,
rq�
At the June 18, 2013 City Council Study Session, staff identified available one-time funds totaling
approximately $4.9 million for discussion, review and direction. These resources resulted from (1)
the release of a $1.5 million general liability reserve, following a revision to reserve levels required
to offset current risk-, (2) other one-time and limited term revenues and resources totaling $1.9
million that were identified after the mid -year budget review; and $1.5 million in discretionary
funds accumulated in the retirement *internal service fund. City Council directed these funds to the
areas of deferred maintenance,, technology enhancements, land and improvements, downtown
improvements, watershed assessment district feasibility study, clearance and management of open
space, supplementary code enforcement, and additional contributions to improve the funding of the
retiree pension and medical plans. Additional funds that became available were to be allocated to
vehicle replacement and major capital improvements. This direction was formalized by resolution
After July 1, 2013, the City received a legal fee reimbursement of approximately $853,000, and
recorded other fiscal year 2012-2013 revenues and resources of approximately $166,000, for a total
of $1 M 19,000. Because this represents such a significant addition of general fund resources, staff
has allocated $969,,000 to the General Fund Emergency and Cash Flow Reserve, in order to begin to
rebuild the balance in that reserve. This is the first increase in that reserve since fiscal year 2007-
2008, a positive step in improving the City's financial position for the purpose of bond ratings and
overall fiscal health. The remaining available funds of $50,000 were allocated to the vehicle
replacement fund.
Finally, the balance of $76,188 in the East San Rafael Drainage Special Assessment District #1 is
being transferred to a capital project fund, in anticipation of identifying qualif�ing maintenance
activities that will benefit this District.
Non -General Fund
The following table lists the expenditures through June 30 2013, for which funds need to be
appropriated. The primary reasons for these changes include (1) unanticipated operational needs,
and (2) underestimated expenditure amounts. Some expenditures were needed to provide services
that were offset by fees, or other revenue sources. There were sufficient resources in each of these
funds to support these expenditures, and none of the expenditures has an impact on the assumptions
under which the fiscal year 2013-2014 budget was developed.
As a result of making these changes, the City's financial statements for fiscal year 2012-2013 will
reflect spending within the authorized levels.
Fund
Purpose of authorization
Amount
Funding Source
ADA projects
minor operating expenses
$2,,321
revenues — grants
Crime prevention
spending from new
donations
$1,450
revenues - donations
Gas Tax
minor adjustment for
presentation
$164
revenues — gas tax
Development
Services
airport EIR reimbursed from
developer
$36,300
revenues - reimbursements
Childcare
budget for grant and grant-
C1
related expenses
$68,254
revenues,, transfers and $10,000
Pre -K grant
Falkirk
grounds restoration
$7,800
fund balance
Library —
Measure C
temporary help
$14!341
revenues - taxes
Recreation
budget for grant and misc.
operations
$30!1764
revenues, transfers and $14,999 Sr.
Citizen grant
Household Haz
Waste
hazardous waste program
(passed on to JPA)
$101,920
revenues — Joint Powers Authority
Hazardous Mat' is
minor adjustment for
presentation
$1J30
fund balance
Parkland
Dedication
1
Albert Field netting
$8,500
revenues -tax
Safety Grants
CERT grant
$25,917
revenues - grants
Other Grants
sustainability program
$5,590
revenues - grants
Pt. San Pedro Debt
interest adjustment
$6,541
revenues - assessments
FISCAL IMPACT: This action authorizes the appropriation of additional resources in the 2012-
2013 fiscal year to support the actual expenditures through June 30, 2013 as described in this report.
No additional spending authority is created through this action.
RECOMMENDATION.- Staff recommends that City Council accept the report and adopt the
Resolution as presented.
ATTACHMENT
Resolution
Ilk
RESOLUTION ADOPTING AMENDMENTS TO THE CITY OF SAN RAFAEL BUDGET
FOR FISCAL YEAR 2012-2013 FOR THE PURPOSE OF CONFIRMING
AUTHORIZED APPROPRIATIONS AND TRANSFERS
WHEREAS, the City Council approved Resolution 13382 adopting the fiscal year
2012-2013 budget; and
WHEREAS, the City Council approved Resolutions 13494 and 13568 amendirpw
the fiscal year 2012-2013 budget; and
WHEREAS, as part of the fiscal year-end closing process, staff has reviewed
and analyzed actual revenues, expenditures and transfers through June 30, 2013, 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 13382 for fiscal year 2012-2013 is further amended to authorize the
following adjustments to appropriations and transfers, which are reflected in the
Consolidated Funds Schedule (Exhibit 1):
a Tim
Dqspr-
!p�ion
ADA Projects
minor operating expenses
$2,321
Crime Prevention
ending from new donations
a0justment for presentation purposes
Development Services
er
airport EIR reimbursed from develope.
Childcare
Falkirk
groun ds restoration
Libra — Measure C
temporary help
E � M
Recreation
bud et for grant and misc. operations
9
3 17
Household Haz Waste
Hazardous Materials
Parkland Dedication
Safety Grants
Other Grants
Pt. San Pedro Debt
a djustment for presentation purposes
Albert Field netting
CERT grant
sustainability program
interest adjustment
51590"
Transfer $76,188 from the General Fund to the Assessment District capital projects
fund for the East San Rafael Drainage Special Assessment District #1.
1, ESTHER C. BEIRNE, Clerk of the City of San Rafael, hereby certify that the
foregoing resolution was duly and regularly introduced and adopted at a regular
meeting of the Council of said City on Tuesday, the 3rd of September 2013, by the
following vote, to wit:
ESTHER C. BEIRNE, City Clerk
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INSTRUCTIONS: USE THIS FORM WITH EACH SUBMITTAL OF A CONTRACT, AGREEMENT,
ORDINANCE OREESOLUTION BEFORE APPROVAL BY COUNCIL / AGENCY.
SRRA / SRCC AGENDA ITEM NO. 3, d
DATE OF MEETING: September 3,2013
FROM: Mark Moses
TITLE OF DOCUMENT: RESOLUTION ADOPTING AMENDMENTS TO THE CITY OF SAN RAFAEL
BUDGET FOR FISCAL YEAR 2012-2013 FOR THE PURPOSE OF CONFIRMING AUTHORIZED
APPROPRIATIONS AND TRANSFERS
Department Head (signature)
% %.f
AGENDA ITEM:
City Manager (signature)
REMARKS:
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(LOWER HALF OF FORM FOR APPROVALS ONLY)
APPROVED AS TO FORM:
City Attorney {signaturef