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HomeMy WebLinkAboutOrdinance 16855-03-2006Ordinance Na. 16855-03-2006 AN ORDINANCE INCREASING APPROPRIATIONS IN THE GENT=RAL FUND BY $6,376,174 AND DECREASING THE UNRESERVED, UNDESIGNATED GENERAL FUND BALANCE BY THE SAME AMOUNT FOR THE PURPOSE OF FUNDING FISCAL YEAR 2004 YEAR END BUDGET ADJUSTMENTS; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. BF IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS: SI=CTION 1 That in addition to those amounts allocated to the various City departments far Fiscal Year 2003-2004 in the Budget of the City Manager, there shall also be increased appropriations in the General Fund by $6,376,174 and decreasing the unreserved, undesignated Genera! Fund balance by the same amount for the purpose of funding Fiscal Year 2004 year end budget adjustments. SECTION 2. That should any portion, section or part of a section of this nrdinanae be declared invalid, inoperative or void far any reason by a court a# competent jurisdiction, such decision, opinion nr judgment shall in no way impair the remaining portions, sections, ar 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 Nn. 15636 and all other ordinances and appropriations amending the same except in those instances where the provisions a# 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in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed.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: ~~ ssistant City Attorney ADOPTED AND EFFECTIVE: March 21 2006 Page 1 of 4 Cif ®f ~®rt VI/®rth, Texts ay®r rid ur~~l r~r~un~~tir~ COUNCIL ACTION: Approved on 3121l2Q~6 - Ordiinance No. '[6855-03-20U6 DATE: Tuesday, March 2'I, 2006 LOG NAME: 13FY2004 YR END REFERENCE NO.: {;-15122 SUBJECT: Adopt Supplemental Appropriation Ordinance for FY2004 Year End Budget Adjustments RECOMMENDATION: It is recommended that the City Council adopt the attached supplemental appropriation ordinance increasing apprapriatinns for FY2004 by $6,375,174 in the Generai Fund departments that are over-budget and decreasing the unreserved, undesignated General Fund balance by the same amount. DISCUSSION: The City's annual Generai 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 Mayor and Council Communication (M&C} is to provide fhe City Council with the foal balanced budget, per the audit, for the year ending September 30, 2004. This process begins with the recording of ail expenditures from October 1, 2003, to September 30, 2004, plus all expenditures found posted to the current year that should be posted as prior-year expenditures. As a result of the external auditor's review, additianaf expenditure entries are either posted or re-classed, resulting in changes to all departments final total expenditures, which are then compared against the budgeted amount approved from the original or supplemental appropriation during the year. The amounts over budget must be appropriated by action of fhe City Council in accordance with the City Charter 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 Reporf published. DEPARTMENT ADDITIONAL APPROPRIATIONS Mayor and Gouncil City Manager Code Compliance Police Municipal Court Transportation/Public Works Public Library Public Events and Facilities laevelopment Housing and Human Services Community Relations Transfers Out Total General Fund $45, 570.00 $2fi,012.OD $162,105.00 $651,006.00 $582,500.00 $106,604.00 $64,706.00 $234,569.00 $307, 07 ~ .OD $1,653.00 $4,308.00 $4,'190,070.00 $6, 37Ea,174.00 krttp://www.cfwnet.org/coua~cil_pac~et/Reparts/mc~print.asp 4/5/2006 Page 2 0~ ~ Below is a brief explanation of the activity that caused these departments to exceed their budgets Mayor and Council -Overage is due to an increase in the use ofi scheduled temporary labor and an increase in operating supplies. City Manager -Overage is due to failure to achieve budgeted salary savings and an increase in operating supplies. Code Compliance -Overage is due to an increase in the use of temporary labor, mowing contracts, IT supplies, motor vehicle fuel and repairs. Police -Overage is primarily due to the use of scheduled temporaries, civilian overtime, other contractual, IT supplies and IT computing services charges, which are partially offset by savings in personnel costs and civil service overtime. The overage in other contractual is due to an increase in use of existing contractual services that are reimbursed through offsetting revenue. Municipal Court -Overage exists primarily in personnel casts, operating supplies, consultant services, temporary labor and outside printing, partially offset by savings in scheduled temporaries, IT computing services charges and other contractual charges. Transportation and Public Works -Overage in scheduled temporaries, overtime, ESD motor vehicle repair parts, repair and maintenance of street light poles, consultant services and ESD machinery and equipment labor charges. Public Library -Overages are due to an increase in the use of scheduled temporary labor, failure to achieve budgeted salary savings, library materials and minor equipment, parkially offset by savings in other contractual charges. Public Events and Facilities -Overage is due #o operating supplies, purchases for resale, gas utility payments and other contractual charges. ©evelnpment -Overages are due to scheduled temporaries, overtime, iT computing services charges, outside printing and binding, third party plumbing inspection and contractual costs to meet demand for inspections and permit activities. Housing and Human Services -Overages in executive auto allowance and dues and memberships. Community Relations _ Overage is due to IT supplies, 1T computing services charges and other contractual costs, partially offset by salary savings. Transfers Out -Overage is due to an increase in transfers out for debt service due to increased revenues in current property tax (i.e., the Debt Service Fund receives a fixed percentage of the current property tax collection). While this M&C concentrates on the departments that need additional appropriations, it is appropriate to Hate that FY20D4 revenue collections exceeded budget for the General Fund, as follows: Revenues: {000`s omitted) ACTt1AL. BUpGET VARIANCE General Property Taxes $222,110.D0 $212,145.00 $9,965.00 Other Local Taxes $98,665.00 $91,370.00 $7,295.00 Charges for Services $19,046.D0 $22,049.00 ($3,003.00) Licenses and Permits $44,588.00 $45,602.OD ($1,014.00} Fines and 1=artFeitures $14,894.00 $14,83200 $62.00 http://www.c~wnet.arg/cauncil~ac~et/R.eports/rnc~rint.asp 41512006 Page 3 of 4 Revenue from iJse of Money and Property Interest Income Intergovernmental Other $8,554.00 $7,982.OD $572.D0 $1,550.00 $3,151.OD ($1,601.00) $1,425.OD $1,D5S.OD $367.OD $2,791.00 $1,400.00 $1,391.DD Total Revenues $413,823.DD $399,589.00 $14,034.00 Listed below are departments that did not exceed, or had savings below the approved budget. It should be noted that savings listed below maylmay not be fully realized because the funds are rolled over for use in FY2004-05 to underwrite costs for services, materials or equipment for which invoices for payment carried over. ©epartmenfi Appropriated Savings Internal Audit $22,325.00 city secretary $1D,878.00 Law $129,422.00 Human Resources $71,395.00 Economic & Community Development $769.00 Environmental Management $141,830.00 Eire $273,613.00 Park and Community Services $127,765.00 Zoo $8, 023.00 Public Health $20,728.00 Culture and Tourism $930,955.00 Nondepartmental $1,918,110.00 Planning $42,304.00 Finance $62,927.00 Total Savings $3,760,640.00 Internal Audit -Savings in personnel costs and IT services. City Secretary -Savings in personnel costs largely offset by overages in advertising, consultants and other contractual costs. Law -Savings are in personnel costs, library materials and miscellaneous rentals. Human Resources -Savings in salaries and 1T services. Economic and Community Development ~ Savings in building rentals and IT services were almost completely offset with overages in salaries and operating supplies. Environmental Management -Savings are in personnel costs, motor vehicle fuel and repairs, minor equipment and other contractual costs. Fire -Savings realized in minor equipment, ESD equipment repair, IT system charges and other contractual costs. Parks and Community Services -Savings were realized in agricultural supplies, minor equipment, operating supplies, other contractual costs and motor vehicles. http:/Iwww.cfwnet.axg/cauncil~aacket/R.eports/me~rint.asp 4/5/2006 Page 4 0~ 4 Zoo -Savings in salaries. Public Health -Savings were attributable to savings in salaries, IT services, IT leased equipment, radio system charges, motor vehicles and radio and communication equipment. Culture and Tourism -Savings in salaries and other contractual costs. Nandepartmental -Savings in terminal leave, consultants, electricity and other contractual costs. Planning -Savings realized in salaries, postage, IT services and related charges and IT leased equipment. Finance -Savings in IT service charges and personnel costs. FISCAL INFORMATIONICERTIFICATION: The Finance ©irectar certifies that upon the adoption of the attached supplemental appropriation ordinance, all departments of the General Fund will have sufficient appropriations for all expenditures recorded during the fiscal year ending September 30, 2004. After this appropriation, the unreserved, undesignated fund balance of the General Fund will be $37,452,804 as of September 30, 2004. TO FundlAcco~ntlCenters FROM FundlAccountlCenters Submitted for Cit~M~n__ag_er's Office bv: Richard Zavala (Acting) (8222) Originating Department Head: Jim Keyes (8517) Additional Information Contact: Judy Walton (8334) http://vaww.cfwnet.arglcauneil~acket/Repo~s/zxac~rznt.asp 4/5/2006