HomeMy WebLinkAboutOrdinance 23115-02-2018 Ordinance No. 23115-02-2018
AN ORDINANCE ADJUSTING ESTIMATED RECEIPTS AND APPROPRIATIONS IN THE
IDENTIFIED FUNDS BY THE AMOUNTS SHOWN AND DECREASING UNAUDITED
FUND BALANCE/NET POSITION AS INDICATED, FOR THE PURPOSE OF BRINGING
ALL FUNDS INTO BALANCE AND FACILITATING FISCAL YEAR 2017 CLOSING;
PROVIDING FOR A SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE
OF PRIOR ORDINANCES; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH;
AND PROVIDING AN EFFECTIVE DATE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS:
SECTION 1.
That those amounts allocated to the various City departments for Fiscal Year 2016-2017 in the Budget of the
City Manager shall be subject to adjustments in estimated receipts and appropriations as follows:
o Increase in the General Fund of$3,368,700.00 and decrease in fund balance by the same amount;
o Increase in the Municipal Parking Fund of $48,900.00 and decrease in net position by the same
amount;
o Increase in the Park and Recreation Department project of the Crime Control and Prevention District
Fund of$208,800.00 and decrease in the Neighborhood Services Department project of the Fund
by the same amount;
o Increase in the Botanic Garden Special Revenue Fund of$551,900.00 from higher than budgeted
revenues;
o Increase in the Red Light Enforcement Fund of$417,300.00 from higher than budgeted revenues;
o Increase in the Tax Increment Fund—Zone No. 10 (Lonestar/Cabela's) of$120,500.00 from higher
than budgeted revenues;
o Increase in the Tax Increment Fund—Zone No. 10A (Lonestar/Cabela's) of$26,000.00 from higher
than budgeted revenues;
o Increase in the Fleet and Equipment Service Fund of $721,100.00 from higher than budgeted
revenues;
o Increase in the Community Tree Planting Program Fund of$5,700.00 and decrease in fund balance
by the same amount;
o Increase in the Public Improvement District— 12 (Chapel Hill) Fund of$5,500.00 and decrease in
fund balance by the same amount;
o Increase in the Tax Increment Fund—Zone No. 9A(Trinity River Vision)of$2,400.00 and decrease
in fund balance by the same amount;
o Increase in the Municipal Parking Debt Service Fund of$1,600.00 and decrease in net position by
the same amount;
o Increase in the Municipal Airport Debt Service Fund of$200.00 and decrease in net position by the
same amount.
SECTION 2.
That should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void
for any reason by a court of competent jurisdiction, such decision, opinion orjudgment shall in no way impair
the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall
be and remain in full force and effect.
Ordinance No 23115-02-2018 Page 1 of 2
SECTION 3.
That this ordinance shall be cumulative of Ordinance No. 22927-09-2017 and all other ordinances and
appropriations amending the same except in those instances where the provisions of this ordinance are in
direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of
said prior ordinances and appropriations are hereby expressly repealed.
SECTION 4.
This ordinance shall take effect upon adoption.
APPROVED AS TO FORM AND LEGALITY: CITY SECRETARY
. B. Str ng, Assi nt City Attorney Mary J. Kays
ADOPTED AND EFFECTIVE: February 13, 2018
Ordinance No 23115-02-2018 Page 2 of 2
City of Fort Worth, Texas
Mayor and Council Communication
COUNCIL ACTION: App o' veO-'on�241;j20 &.'a;Ord anc+ No
DATE: Tuesday, February 13, 2018 REFERENCE NO.: G-19226
LOG NAME: 03FY2017 CLOSING
SUBJECT:
Adopt Ordinance Adjusting Appropriations in Various Funds and Amounts to Bring Revenues and
Expenditures Into Balance in Order to Finalize Fiscal Year 2017 (ALL COUNCIL DISTRICTS)
RECOMMENDATION:
It is recommended that the City Council adopt the attached ordinance adjusting receipts and
appropriations in various funds as described below to bring receipts and expenditures into balance in
order to finalize Fiscal Year (FY) 2017 and facilitate year-end closure and audit:
A. Increased Appropriations Offset by Savings within Same Fund
1. Increase estimated receipts and appropriations in certain departments of the General Fund by a
combined amount of$3,368,700.00 and decrease fund balance by the same amount, which is entirely
offset by savings returned to the fund balance by other departments;
2. Increase estimated receipts and appropriations in the Municipal Parking Fund by $48,900.00 and
decrease net position by the same amount, which is entirely offset by savings returned to available funds
by other departments;
3. Adjust appropriations in the Crime Control and Prevention District Fund, increasing appropriations in
the Park and Recreation Department by $208,800.00 and decreasing appropriations in the Neighborhood
Services Department project by the same amount;
B. Increased Appropriations Offset by Increased Revenues
4. Increase estimated receipts and appropriations in the Botanic Garden Special Revenue Fund by
$551,900.00 from higher than budgeted revenues;
5. Increase estimated receipts and appropriations in the Red Light Enforcement Fund by $417,300.00
from higher than budgeted revenues;
6. Increase estimated receipts and appropriations in the Tax Increment Fund—Zone No. 10 (Lone Star)
by $120,500.00 from higher than budgeted revenues;
7. Increase estimated receipts and appropriations in the Tax Increment Fund—Zone No. 10A (Lone Star)
by $26,000.00 from higher than budgeted revenues;
8. Increase estimated receipts and appropriations in the Fleet and Equipment Service Fund by
$721,100.00 from higher than budgeted revenues;
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C. Increased Appropriations Using Fund Balance/Net Position
9. Increase estimated receipts and appropriations in the Community Tree Planting Program Fund by
$5,700.00 and decrease fund balance by the same amount;
10. Increase estimated receipts and appropriations in the Public Improvement District - 12 (Chapel Hill)
Fund by $5,500.00 and decrease fund balance by the same amount;
11. Increase estimated receipts and appropriations in the Tax Increment Fund —Zone No. 9A (Trinity
River Vision) by $2,400.00 and decrease fund balance by the same amount;
12. Increase estimated receipts and appropriations in the Municipal Parking Debt Service Fund by
$1,600.00 and decrease net position by the same amount; and
13. Increase estimated receipts and appropriations in the Municipal Airport Debt Service Fund by $200.00
and decrease net position by the same amount.
DISCUSSION:
The City's annual Operating Budget is formally enacted into law by City Council action adopting an
appropriation ordinance that establishes spending limits for each department's operation.
The purpose of this Mayor and Council Communication (M&C) is to adjust the final budget to reflect actual
performance for the year ending September 30, 2017. Any amounts over budget must be appropriated by
action of the City Council, in accordance with the City Charter (Chapter X, Section 5, Expenditures Only
Pursuant to Appropriations). This action represents the final step before the external audit can be
completed and the Comprehensive Annual Financial Report published.
Appropriations reflected in the attached ordinance include increased appropriations in the budgets of
certain departments to offset excess expenditures, with the total amount of all increased appropriations
offset by either savings in other departments, increased revenues, or available funds. Below is a brief
explanation of the activity that caused deviations from the adopted budget:
Spending in Excess of Appropriated Budget and Offset by Savings in Other Departments
GENERALFUND
Department Additional Appropriations
Transportation and Public Works $624,900.00
Reason: The deficit is primarily due to higher than forecasted electricity costs, which has been corrected
in the FY2018 budget.
Police Department $2,088,200.00
Reason: Temporary increases in the authorized strength due to lower than projected attrition and
additional recruit classes resulted in anticipated salary savings not being realized for the last quarter of the
year and additional salaries and benefits paid for the excess civil service positions. Municipal Court
Department $148,300.00 Reason: Overage in salaries and benefits mainly due to
separation pay, worker's compensation charges and unbudgeted acting pay.
Library Department $507,300.00
Reason: The department had overages in temporary salaries and electricity and did not meet anticipated
salary/benefit savings.
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Note on Overall General Fund Performance: After the above-outlined increases are made, the Actual
Revenues in the General Fund will still exceed Expenditures, resulting in a net contribution to fund
balance of approximated $3 million on a budgetary basis.
MUNICIPAL PARKING
Financial Management Services Department $48,900.00
Reason: Overage due to charges for costs related to the fund's energy-savings contracts not budgeted,
but offset by savings in other departments within the fund.
CRIME CONTROL AND PREVENTION DISTRICT FUND
Park and Recreation Department $208,800.00
Reason: The Park Department had overtime charges for the late Night Program (FW@6) but those costs
were offset by savings in the program at the Neighborhood Services Department's participating center.
Spending in Excess of Appropriated Budget and Offset by Increases in Revenue
BOTANIC GARDENS SPECIAL REVENUE FUND
Park and Recreation Department $551,900.00
Reason: After this fund was created mid-year, positions were transferred from the Botanical Society for
the Japanese Garden, resulting in an increase in salaries for those unbudgeted positions. Those costs
were offset by increases in revenues. The expenditures associated with these positions and
corresponding revenues were incorporated into the FY2018 adopted budget.
RED LIGHT CAMERA FUND
Transportation and Public Works $417,300.00
Reason: The Red Light Camera Fund experienced higher fine revenue of$1,050,302 that resulted in a
higher payment to the State of Texas.
TAX INCREMENT REINVESTMENT ZONE #10 LONE STAR FUND
Economic Development Department $120,500.00
Reason: TIF 10 and 10A are used for debt service on a bond issuance by the Lone Star Local
Government Corporation. Since inception, debt service has exceeded what the TIF has been able to pay;
so all revenues received by the TIF annually are due to the Lone Star LGC.
TAX INCREMENT REINVESTMENT ZONE #10A LONE STAR FUND
Economic Development Department $26,000.00
Reason: TIF 10 and 10A are used for debt service on a bond issuance by the Lone Star Local
Government Corporation (LGC). Since inception, debt service has exceeded what the TIF has been able
to pay; so all revenues received by the TIF annually are due to the Lone Star LGC.
FLEET AND EQUIPMENT SERVICES FUND
Property Management Department $721,100.00
Reason: The overage is due mainly to higher outside repair costs associated with in increase in repair
workload as part of the effort to increase fleet availability and is offset by corresponding revenues.
Spending in Excess of Appropriated Budget and Offset by Use of Available Funds
COMMUNITY TREE PLANTING FUND
Park and Recreation Department $5,625.00
Reason: This overage is due to salaries and benefits for filled positions coming in higher than
budgeted. Although partially by savings in operating and maintenance costs, some use of fund balance is
required.
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PUBLIC IMPROVMENT DISTRICT#12 CHAPEL HILL FUND
Financial Management Services $5,500.00
Reason: Overages due to additional irrigation meter monthly expense and replacement of a water pump.
TAX INCREMENT REINVESTMENT ZONE#9A TRINITY RIVER VISION FUND
Economic Development Department $5,500.00
Reason: TIF 9A reimburses the Tarrant Regional Water District for costs of the Trinity River project, which
have exceeded what the TIF has paid; so all available revenues received by the TIF annually are due to
the TWRD.
MUNICIPAL PARKING DEBT SERVICE
Transportation and Public Works $1,600.00
Reason: The fund incurred charges not previously budgeted.
MUNICIPAL AIRPORT DEBT SERVICE
Aviation Department $200.00
Reason: Overage due to charges incurred to settle-up and close this fund.
This M&C does not request approval of a contract with a business entity.
FISCAL INFORMATION /CERTIFICATION:
The Director of Finance certifies that upon approval of the above recommendations and the adoption of
the attached appropriation ordinance, funds will be available in the FY2017 operating budgets as
appropriated to the various funds.
FUND IDENTIFIERS (FIDs):
TO
Fund Department ccoun Project JProgram ctivity Budget Reference # moun
ID ID Year Chartfield 2
FROM
Fund Department ccoun Project JProgram ctivity Budget Reference # moun
ID ID Year ChartField 2
CERTIFICATIONS:
Submitted for City Manager's Office by: Susan Alanis (8180)
Orictinatina Department Head: Lynda Johnson (6222)
Additional Information Contact: Terry Hanson (7934)
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