HomeMy WebLinkAboutOrdinance 19600-03-2011Ordinance No. 19600-03-2011
AN ORDINANCE INCREASING THE ESTIMATED RECEIPTS AND APPROPRIATIONS
IN THE GENERAL FUND IN THE AMOUNT OF $148,011.00 IN THE DEPARTMENTS
THAT ARE OVER BUDGET, AND DECREASING THE UNAUDITED, UNRESERVED,
UNDESIGNATED GENERAL FUND BALANCE BY THE SAME AMOUNT FOR THE
PURPOSE OF FINALIZING THE FISCAL YEAR 2010 BUDGET; PROVIDING FOR A
SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR
ORDINANCES AND REPEALING ALL PRIOR 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 in addition to those amounts allocated to the various City departments for Fiscal Year 2009-2010 in the
Budget of the City Manager, there shall also be increased estimated receipts and appropriations in the
General Fund in the amount of $148,011.00 in the General Fund departments that are over budget, and
decreasing the unaudited, unreserved, undesignated General Fund balance by the same amount for the
purpose of finalizing the Fiscal Year 2010 budget.
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 or judgment 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.
SECTION 3.
That this ordinance shall be cumulative of Ordinance No.18809 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ordinances and appropriations are hereby expressly repealed.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:
Assistant Ci Attorney
ADOPTED AND EFFECTIVE: March 22, 2011
City of Fort Worth, Texas
Mayor and Council Communication
COUNCIL ACTION: Approved on 3/2212011 -Ord. No. 19600-03-2011
e „r . , ~ o,~., s~ :~ _. ~ ...~,.
DATE: Tuesday, March 22, 2011
LOG NAME: 13FY2010 CLOSING
REFERENCE NO.: G-17246
SUBJECT:
Adopt Supplemental Appropriation Ordinance in the Amount of $148,011 for Fiscal Year 2010 Year End
Budget Adjustments and Decrease the Unaudited, Unreserved, Undesignated General Fund Balance
by the Same Amount
RECOMMENDATION:
It is recommended that the City Council adopt the attached supplemental appropriation ordinance
increasing appropriations for Fiscal Year 2010 by $148,011 in the General Fund departments that are over
budget and decreasing the unaudited, unreserved, undesignated General Fund balance by the same
amount.
DISCUSSION:
The City's annual General Fund 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 M&C is to provide the City Council with the final balanced budget, per the audit, for the
year ending September 30, 2010. This process begins with the recording of all expenditures from October
1, 2009 to September 30, 2010 plus all expenditures found posted to the Fiscal Year 2011 that should be
posted as prior year expenditures. As a result of the external auditors' review, additional expenditure
entries are either posted or re-classed resulting in changes to departments' final total expenditures. All
departments' final expenditures are then compared against the budgeted amount approved from the
original or supplemental appropriation during the year, which results in today's action.
The amounts over budget must be appropriated by action of the City Council in accordance with the City
Charter (Chapter X, Section 5, Expenditure Only Pursuant to Appropriations). This action represents the
final step before the audit can be completed and the Comprehensive Annual Financial Report published.
.GENERAL FUND DEPARTMENT ~~ _~
ADDITIONAL APPROPRIATIONS
Code Compliance
Environmental Management
__
Total General Fund
$147,641
........370
$148,011
Below is a brief explanation of the activity that caused these departments to exceed their budgets:
Code Compliance -Budget overage is primarily due to private mowing, temporary labor and other
contractual services which more than offset savings in IT leased equipment costs and office equipment
purchases. The increased mowing expenditures are recovered through mowing fees from high grass and
weed violations.
Logname: 13FY2010_CLOSING Page 1 of 5
Environmental Management -Personnel costs were slightly higher than budgeted.
While this M&C concentrates on the departments that need additional appropriations, it is also appropriate
to note that Fiscal Year 2010 revenues and other financing sources were more than the estimated amount
in total as follows:
_ (000's~~FAVORABLE
.REVENUES AND OMITTED) i (UNFAVORABLE)
_----.____W__--~- ~-_~. ~_~~ ~ __
:OTHER FINANCING SOURCES ~_ _____~
ACTUAL ~
BUDGET ;~ ~ VARIANCE
General Property Taxes
,$293,534.€
$292,441 __.
~
$1,093
.
__.~_..___ ~.____.~. ~ _..~_ ___.~~_~~ _.~ _~~_ _
:Sales Taxes ___-----.----- _.-__.__. ~ _
~ $99,934 _ ~~~_u~____
$98,866 ._ ~ __~._ ~_ _~.~ _
$1,068
:Other Local Taxes $8,881 $9,078' $(197)
:Charges for Services $20,838 $23,720 $(2,882)
:Licenses and Permits $44,709 $42,7581 $1,951'
:Fines and Forfeitures $14,6561;
$13,168 ~~~
$1,488'
_
Revenue from Use of _ _
$4,086'
$5,701
~_~
_$(1,615)
:Money
~.__ .__ _
Intergovernme ~~ .~__ ~
ntal . __
$1,320
$1,289
~
$31
_ _ -: _
:Other Revenues
~ $1,9191
$1,525
$394
:Transfers In -Out Funds $39,257' $42,336 $(3,079
;Intra-Fund Transfers In $3.364,; $0.00 3 364'
Total Revenues
$532,498;`
$530,882 _ _
--
$1,616
It is also noteworthy to mention departments that did not exceed or had savings below the approved
budget as identified below. Savings noted below may or may not be fully realized because the funds are
rolled over for use in Fiscal Year 2010-11. For example, this occurs most often when a construction
contract takes more than a year to execute or when vehicles take longer than a year to bid, order and
receive.
DEPARTMENT (000's OMITTED)
City Manager
City Secretary
Code Compliance
$442
$449
$0
$467
_ _$86
........_.....__._......
$20
.......... _____._....
$231
______.
$315
$136
_....$304
Logname: 13FY2010_CLOSING Page 2 of 5
;Municipal Court $250 $44
Non-Departmental $12,572 $5,743'
..Parks and Community Services ~~~ ~~~~ _________ $614 ___„________ ~~ ____ __ $41
_a.____ ~ __~~ ~ .~ ~ _ ____ __~_~_._ _ . ~ . ___ . ~
'..Planning and Development ~ _ ___
$1,565 ____.____ ~ _ __ ~
~ _~___
$680
'.Police $2,373 ~: ~____ $19
,Transportation and Public Works 3 541 3 017..
Total Department Appropriated
$24
505'
$11
168
.Savings , ,
It is worth noting that of the net savings of $13.3M, the City plans to use $9.OM for use in the Fiscal Year
2011 budget and $5.OM for Other Post Employment Benefits (OPEB) funding.
City Manager -Savings exist mainly due to scheduled temporary costs, less than anticipated costs for
table/events, postage costs, IT leased costs for computer equipment and less than anticipated contractual
costs for organizational/operational studies.
City Secretary -Under budget primarily due to reduced personnel costs associated with vacancies as well
as reduced IT leased equipment and telephone costs.
Community Relations -Savings exist due to reduced personnel costs associated with vacancies, deferred
vehicles purchase and reduced IT leased equipment costs.
Financial Management Services -Savings exist mainly due to reduced personnel costs associated with
vacancies and IT leased equipment costs. These savings are tempered by overage in contractual costs
related to banking fees for Treasury and CAFR costs.
Fire -Under budget primarily due to an increase in anticipated retirements in the department that is
generating savings in civil service base pay and related salary accounts, and less than anticipated minor
equipment and IT leased equipment. These savings are partially offset by the implementation of the Fiscal
Year 2010 Fire Collective Bargaining contract, which calls for the reinstatement of Steps.
Housing and Economic Development -Savings were achieved in reduced personnel costs associated with
vacancies, IT leased equipment costs and consultant costs.
Human Resources -Under budget primarily due to reduced personnel costs associated with vacancies
and IT leased equipment costs partially offset by an overage in the contractual costs related to consultant
services.
Internal Audit -Savings exist mainly due to reduced consultant costs.
Law -Savings exist primarily due to reduced personnel costs associated with vacancies, IT leased
equipment costs and reduced utility coordination membership costs.
Library -Savings exist due to reduced personnel costs associated with vacancies. This is partially offset
by higher than anticipated spending for operating supplies and minor equipment.
Municipal Court -Savings exist due to reduced personnel costs associated with vacancies, reduced
operating supplies, equipment and IT leased equipment costs.
Non-departmental -Savings occurred in this cost center for expenditure items not exclusively within the
Logname: 13FY2010_CLOSING Page 3 of 5
programmatic responsibilities of any one department. Savings are the result of decisions regarding the use
of budgeted funds for retiree health care. Of the $10M budgeted, $5M will be returned to the General Fund
fund balance. The remaining $5M will be rolled over into the Fiscal Year 2011 operating budget and
subsequently transferred to the Public Agencies Retirement Systems (PARS) and recorded as Fiscal Year
2011 contribution. In addition, the negotiation of a new electricity contract yielded savings of $1.1 M for this
fiscal year. The level of participation in the vacation buy back program resulted in additional savings.
These savings are offset by overage due to the decision to offer a voluntary separation program for
employees eligible to retire, which is offset by savings in other General Fund departments as they hold
impacted positions vacant for the remainder of the fiscal year. In addition, the savings is offset by an
overage in terminal leave.
Parks and Community Services -Savings exist due to reduced contractual costs, associated with timely
rain in August and September and IT leased equipment costs.
Planning and Development -Savings exist primarily due to reduced personnel costs associated with
vacancies, office supplies, printing and binding, microfilm costs, other contractual services, reduced third
party activities and IT leased equipment
costs.
Police -Under budget primarily due to reduced personnel costs associated with civil service vacancies,
operating supplies, motor vehicle fuel, other contractual and ESD outside repair costs.
Transportation and Public Works -Savings were achieved due to lower personnel costs associated with
vacancies, motor vehicle fuel and repair, IT leased equipment costs and inside repair and maintenance
services. These savings were offset by an overage that exists primarily due to the department's inability to
meet employee's paid with bond budgeted target.
Other Funds
Culture and Tourism Fund is under budget by $3,822,736.00 and therefore no supplemental
appropriations are needed.
Crime Control and Prevention District is a separately budgeted special revenue fund. During the year,
Police had budget savings of $5,752,042.00 and Parks and Community Services had savings of
$399,057.00. Therefore, no additional appropriations are needed.
FISCAL INFORMATION /CERTIFICATION:
The Financial Management Services Director certifies that upon the approval of the above
recommendations and adoption of the attached supplemental appropriation ordinance funds will be
available in the current operating budgets, as appropriated, of the General Fund. Upon approval, the
unaudited, unreserved, undesignated fund balances of the General Fund will exceed the minimum
reserves as specified in the Financial Management Policy Statements.
FUND CENTERS:
TO Fund/Account/Centers
CERTIFICATIONS:
Submitted for City Manager's Office b~
Originating Department Head:
Additional Information Contact:
FROM Fund/Account/Centers
Karen Montgomery (6222)
Lena Ellis (8517)
Walter Peoples (6217)
Logname: 13FY2010_CLOSING Page 4 of 5