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HomeMy WebLinkAboutOrdinance 15535C-` Ordinance No.~~.~°-' 4~ AN ORDINANCE INCREASING ESTIMATED RECEIPTS AND APPROPRIATIONS IN THE GENERAL FUND BY $1,814,188.00 AND DECREASING THE UNRESERVED, UNDESIGNATED GENERAL FUND BALANCE BY $1,814,188.00 FOR THE PURPOSE OF FUNDING. FISCAL YEAR 2002 YEAR END BUDGET ADJUSTMENTS; MAKING THIS ORDINANCE CUMULATIVE OF 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 additiorrto those amounts allocated to the various City departments for Fiscal Year 2002- 2003 in the Budget of the City Manager, there shall also be increased estimated receipts and appropriations in the General Fund by $1,814,188.00 and decreasing the unreserved, undesignated General Fund balance by $1,814,188.00 for the purpose of funding FY2002 year end budget adjustments. 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. 15184 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in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed.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: Assi t n City Attorney ADOPTED AND EFFECTIVE: ~ c:~+~ 1 ~~ DATE REFERENCE NUMBER LOG NAME PAGE 4/29/03 G-13960 13END 1 of 6 sue~ECT ~ SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS RECOMMENDATION: It is recommended that the City Council: 1. Authorize the transfer of $420,168 from the Insurance Fund to the General Fund in the. amount of $368,021 and to the Crime Control and Prevention District Fund in the amount of $52,147; and 2: Adopt the attached supplemental appropriation, ordinance increasing appropriations for FY2002 by $1,814,188 in the General Fund departments that are.over budget and decreasing the 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 Mayor and Council Communication (M&C) into provide the City Council. with the: final balanced budget, per the audit, for the year ending September 30, 2002: This process begins with the recording of all. expenditures from October 1, 2001, to September 30, 2002; plus all expenditures found posted to the current year 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. On Febi-uary 5, 2002 (M&C G-13514), the City Council authorized the payment of jtadgment~ of the lawsuit: S. N. Livingston, et al v. City of Fort Worth, Texas, Cause. No. 352-176354-98, in which S. N. Livingston and 226 other police officers. sued the City alleging that the City failed to grant them paid vacation days in compliance .with the Texas_Local Government .Code... The .vacation ..hours. were .paid through the payroll system in the General Fund and the Crime Control and Prevention District Fund, instead of the Insurance Fund as authorized in the M&C. The action in the first recommendation will transfer the funds for the settlement of the lawsuit to the appropriate fund where the expenditure was made. The amounts over budget must be appropriated by action of the City Council in accordance with the City Charter (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. r _ _ _ _ __ City of Fort Wo~tlz, Texas ~ ~ DATE REFERENCE NUMBER LOG NAME PAGE 4/29/03 G-13960 1,3END 2 of 6 suB~ECT SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS DEPARTMENT Development Human Relations Commission City Secretary Finance . Human Resources Public Events Police Fire Library Transfers Out ADDITIONAL APPROPRIATIONS $ 204,661 4,691 - $ 22,808 $ 202,671 $ 44,242 $ 141,461 $ 733,648 $ 11,887 $ 63,511 ~ 384,608 Tofial General Fund $1,814;188 Below is a brief explanation of the activity that caused these departments to exceed their budgets: Development Department -Vehicle. maintenance costs increased due to a policy decision to defer vehicle replacements. Overtime, .temporary labor charges, outside printing for boards and commissions, and third .party inspections were higher than expected due'to increased construction activity. These increases were offset by additional revenue that resulted from the .increase in construction activity. Human Relations Commission -Increased costs in operating supplies were due to activities associated with the Higher Performing Organization Program. City Secretary -The department replaced failing microfilm equipment and related software used for maintaining City records, and used contractual services to keep the electronic version of the City Code current during a very active-year for changes to the City Code. Finance Department -Increased cost for information technology services as a result of mid-year rate increases. Human Resources Department -Implementation of an employee survey and the design of a new performance evaluation system resulted in additional, unbudgeted contractual expenditures. Public Events Department -Increased activity at facilities resulted in additional expenditures, some of which was offset by revenues. However, many unbudgeted expenditures were. incurred by the department for repairs at the. Will Rogers Memorial Center, Phase I opening of the Fort Worth Convention Center expansion, and the Convention Center Hotel Study. w ar City of .~'o~t T~ortlz, Texas ~ ~. __ -.- DATE REFERENCE NUMBER LOG NAME PAGE 4/29/03 G-13960 13END 3 of 6 suB~ECT SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS Police Department -Information technology charges due to mid-year rate increases, and equipment maintenance and repair costs are responsible for some of the additional expenditures. In addition, a portion of the overage can be attributed to a lawsuit settlement in the amount of $368,021. This amount will be offset by a transfer in the same amount from the Insurance Fund to the General Fund. Fire Department -The department experienced higher vehicle maintenance and repair costs for its fleet, primarily for emergency response vehicles. Vehicle maintenance costs increased due to a policy decision to defer vehicle replacements. Library Department -Anticipated position vacancies did not materialize; therefore, salary savings were less than the budgeted offset. Also, additional expenditures were incurred for a full year of computer lease costs at .the Summerglen library branch, as well .as charges to implement the Geographic Information System (GIS) Citywide. Transfers Out -The .debt service transfer from the .General Fund to the Debt Service Fund increased because of an unanticipated increase in current property tax revenue (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 note that FY2002 revenue collections were slightly under budget for the General Fund, as follows: Revenues: (000's omitted) ACTUAL BUDGET VARIANCE General Property Taxes $191,563 $186,264 $5,299 . Other Local Taxes $ 89,593.. $ 97,087 ($7,494) Charges for Services $ 16,456 $ 16,706- ($ 250) Licenses.and Permits $ 43,482 ~ $ 42,448. $1,034 Fines and Forfeitures $ 13,685 $ 14,552 ($ 867) Revenue from Use of Money and Property $ 11,154 $ 14,079 ($2,925) Intergovernmental $ 1,698. $ 1,401 $ 297 Other 4 924 688 4 236 Total Revenues ,$372,555 $373,25 ($ 670) It is noteworthy to mention departments that did not exceed or had savings below the approved budget, as identified below. Also, It should be noted that savings may/may not be fully realized because the funds -are rolled over for use in FY2002-2003. 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. DATE REFERENCE NUMBER LOG NAME PAGE 4/29/03 G-13960 13END 4 of 6 SUBJECT SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS DEPARTMENT APPROPRIATED SAVINGS ,Mayor and Council $ 9,021 City Manager $ 27,210 Internal Audit $ 60,686 Legal $ 104,942 Economic and Community Development $ ~ 126,669 Transportation and Public Works $ 591,564 Planning $ 34,110 Code Compliance $ 161,893 Municipal Court $ 2,228 Public Health $ 93,893 Environmental Management $ 60,244 Parks and Community Services $ 752,901. Non-Departmental ~ $ 294,802 Total Savings $2,320,163 Mayor and Council -Savings were due .to low use of scheduled temporary labor. City Manager's Office -Salary savings were due to contingency plan impact of holding vacant Budget Administrator position unfilled. - - Internal Audit - In FY2001-2002, funds were budgeted for two complex audits related to the GIS system. Those audits were not performed due to a delay in completing work on the GIS system and instead, under GNRC and City Manager's direction, the department was directed to hire a consultant to perform a network security audit of the Information Technology Solutions Department: The project did not begin until FY2002-2003, however, so the funds were rolled. over from FY2001-2002 to FY2002- 2003. Legal Department -Contingency plan savings were achieved in salaries, Westlaw online research costs, deferred furniture purchases, and software licenses. Economic and Community Development Department -The department had salary savings due to the contingency plan impact of holding vacant the International Center Director position and an Economic Development Specialist position unfilled.. Transportation and Public Works Department -Savings were due to rollover of expenditures for vehicles that were ordered in FY2001-2002, but were not received until FY2002-2003. The total amount of vehicle. rollovers was $1,051,273 (M&C G-13893 dated February 25, 2003). DATE REFERENCE NUMBER LOG NAME PAGE 4/29/03 G-13960. 13END 5 of 6 suB~ECT SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS Planning Department -Salary savings were due to contingency plan impact of holding vacant positions unfilled. Code Compliance Department - As a result of the contingency plan, the department realized savings in salaries and other salary related items ($266,000) and court filing .fees ($30,000). In addition, the department had savings in single-family demolitions ($27,000) due to normal delays in recruiting, hiring and training personnel for the newly created Substandard Buildings Services Sector. Municipal Court -Salary savings were due to contingency plan impact of holding vacant positions unfilled. Public Health Department -Savings were attributable to the rollover bf vehicle purchases as Public Health's rollover from FY2001-02 to FY2002-03-was $107,637 for three animal control trucks (M&C G- 13893 dated February 25, 2003). Environmental Management Department -The savings were due to .a delay in storm water permit issuance from TNRCC (now TCEQ), which reduced the amount of contractual expenditures that, would have been paid to USGS for water sampling services. Parks and Community Services Department -Savings were due to rollover of Fort Worth Independent School District soccer agreement ($350,000), vehicles ($246,628), and other miscellaneous items (M&C G-13893 dated February 25, 2003). Non-Departmental -Savings were in electricity ($1,167,615, which will be paid for in FY2002-03) and in consultant service contracts with Bracy Tucker Brown, Charlie Evans, and the Small Contractor Development Program. DATE 4/29/03 REFERENCE NUMBER G-13960. LOG NAME 13END PAGE 6 of 6 SUBJECT SUPPLEMENTAL APPROPRIATION ORDINANCE FOR FY2002 YEAR END BUDGET ADJUSTMENTS FISCAL INFORMATION/CERTIFICATION: The .Finance Director certifies that upon the adoption of the attached supplemental appropriation ordinances, all departments of the General Fund will have sufficient appropriations for all expenditures recorded during the fiscal year ending September 30, 2002. After this appropriation the unreserved, undesignated fund balance of the General Fund will be $32,383,732. . ~BG:k Submitted for City Manager's FUND ACCOUNT CENTER .AMOUNT CITY SECRETARY Office by: (to) Bridgette Garrett (Acting) 6183 Originating Department Head: t _ Jirn Keyes 8517 (from) APPROVED 04/29/03 ORD. #15535 Additional Information Contact: Judy Walton 8334