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HomeMy WebLinkAboutIR 7979 INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 7979 T To the Mayor and Members of the City Council February 20, 1996 EX 0 Subject: Supplemental Appropriations Ordinance to Transfer Funds from General Fund to the Capital Projects Reserve Fund On November 21, 1995 (M&C G-11307), the City Council adopted a set of Financial Management Policy Statements which included a requirement that "after completion of the annual audit, if the General Fund undesignated fund balance exceeds 10 percent (of current budgeted expenditures), the excess shall be designated for subsequent year capital expenditures or transferred to the Capital Projects Reserve Fund." On the basis of the recently completed audit and current re-estimates of revenues and expenditures, the unreserved, undesignated fund balance of the General Fund, as of September 30, 1995, was projected to be $39,556,667. With a current re-estimate of $262,535,808, the Financial Management Policy Statement requires that $26,253,581 be maintained in the General Fund undesignated fund balance. Strict adherence to Council policy would require the transfer of $13,303,086 to the Capital Projects Reserve Fund. However, unanticipated changes in revenue and expenditure patterns could cause the General Fund balance to fall below the 10 percent target. Therefore, it is recommended that only $9,000,000 be transferred at this time. In accordance with Council policy, after the transfer to the Capital Projects Reserve Fund, these funds will only be recommended for use "to pay capital improvements and capital equipment having an expected useful life in excess of 10 years." During the 1995-96 budget development process, City staff presented to Council the following projected transfers from the Capital Projects Reserve Fund for FY 1995-96: EXPENDITURES Vehicle Purchases $3,369,480 Central Library Project Contingency Fund $1,000,000 ADA Improvements $500,000 Fire Alert System $400,000 East Regional Books $360,000 Meacham Noise Mitigation $300,000 Computer Aided Dispatch Consulting $250,000 Services (CAD) Meacham Runway Work $230,000 Purchase of Lone Star Gas Building $200,000 Zoo Utility Improvements $170,000 Structured Wiring of City Hall $120,000 OFFICIAL RECOI]RD 6 CITY SECRETARY EX. FT. WORTH ISSUED BY THE CITY MANAGER FORT WORTH,TEXAS INFORMAL REPORT TO CITY COUNCIL MEMBERS No. 7979 000 Subject:ATE% To the Mayor and Members of the City Council February 20, 1996 Page 2 of 2 Supplemental Appropriations Ordinance to Transfer Funds from General Fund 'to the Capital Projects Reserve Fund Fort Worth Heritage Center $100,000 Fiber Connectivity-Downtown $90,000 MLK Community Center Gymnasium $63,410 Floor Graffiti Removal Machine X0,000 ......$50,000 TOTAL EXPENDITURES $7,202,890 To date, transfers have been made from the Capital Projects Reserve Fund to finance the following projects: Purchase of the Lone Star Gas Building $201,008 Zoo Utility Improvements $205,000 CAD Consulting Services $139,600 Vehicle Replacement $3,143,402 4% Meacham Noise Mitigation $230,000 East Regional Library Books $360,000 Universal Power Supply and Backup Generator for the Mainframe Computer* $ 95,000 Repairs to Parking Garage $ 17,907 TOTAL $4,391,917 *These expenditures were not included in the original budget for the Capital Projects Reserve Fund. TRANSFERS REMAINING TO BE MADE: $2,503,410 An additional $2.5 million in transfers from the Capital Projects Reserve Fund must be made to fund the projects discussed with Council during the 1995-96 budget process. However, the amount required to fund the projects may be greater than $25 million, since the actual cost of some of the projects remaining to be funded are expected to exceed the original estimates. The current balance in the Capital Projects Reserve Fund is $724,170. . Consequently, the recommended transfer of $9,000,000 from General Fund balance is required to' fund the remainder of the projects scheduled for 1995-96. `Bob"Bob"T iarrell City 'manager-- ISSUED BY THE CITY MANAGER FORT WORTH,TEXAS—.—