HomeMy WebLinkAboutOrdinance 21166-03-2014 Ordinance No. 21 166-03-2014
AN ORDINANCE INCREASING THE ESTIMATED RECEIPTS AND
APPROPRIATIONS IN THE GENERAL FUND IN THE AMOUNT OF $4,609,506.00
AND DECREASING THE UNASSIGNED GENERAL FUND BALANCE BY THE
SAME AMOUNT, FOR THE PURPOSE OF FINALIZING THE FISCAL YEAR 2013
BUDGET; 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 in addition to those amounts allocated to the various City departments for Fiscal Year 2012-2013 in the
Budget of the City Manager, there shall also be increased estimated receipts and appropriations in the
General Fund in the amount of$4,609,506.00 and decreasing the unassigned General Fund balance by the
same amount,for the purpose of Finalizing the Fiscal Year 2013 budget.
SF1(.','TION 2.
That should any portion, section or pail 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. 20411-09-2012 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of said prior ordinances and appropriations are hereby expressly repealed.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
(03-�6 ?,x
Assistant City orney Mary J. ay�l
ADOPTED AND EFFECTIVE: March ]8, 2014
City of Fort Worth, Texas
Mayor and Council Communication
COUNCIL ACTION: Approved on 3/18/2014 - Ordinance No. 21166-03-2014
DATE: Tuesday, March 18, 2014 REFERENCE NO.: G-18158
LOG NAME: 13FY2013 CLOSING
SUBJECT:
Adopt Supplemental Appropriation Ordinance in the Amount of$4,609,506.00 for Fiscal Year 2013 Year
End Budget Adjustments and Decrease Unassigned General Fund Balance by the Same Amount (ALL
COUNCIL DISTRICTS)
RECOMMENDATION:
It is recommended that the City Council adopt the attached supplemental appropriation ordinance
increasing appropriations for Fiscal Year 2013 in the amount of$4,609,506.00 in the General Fund
departments that are over budget and decreasing the unassigned 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) is to provide the City Council with the final
budget performance, per the audit, for the year ending September 30, 2013. This process begins with the
recording of all expenditures from October 1, 2012 to September 30, 2013 plus all expenditures found
posted to the Fiscal Year (FY) 2014 that should be posted as FY 2013 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 this adjustment.
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.
Below is a brief explanation of the activity that caused some departments to exceed their budget:
GENERAL FUND DEPARTMENT ADDITIONAL
APPROPRIATIONS
Financial Management Services $ 592,618.00
Library $ 381,962.00
Police $3,634,926.00
TOTAL GENERAL FUND $4,609,506.00
Financial Management Services - Overage is mainly the result of higher than anticipated costs for
Logname: 13FY2013_CLOS.NG Page 1. of 3
contractual services related to the preparation of the CAFR and consultant services costs associated with
vacant positions.
Library - Overages are mainly in personnel costs associated with fewer vacancies than anticipated due to
restructured services and the reduced number of staff.
Police - Overage is mainly due to lower than anticipated vacancy savings. This is partially offset by
reduced expenditures for operating equipment and contractual expenditures
While this M&C concentrates on the departments that need additional appropriations, it is also appropriate
to note that FY 2013 revenues and other financing sources were, on the whole, more than the estimated
amount as follows:
Favorable
REVENUES and OTHER FINANCING SOURCES (Unfavorable)
ACTUAL BUDGET VARIANCE
General Property
Taxes $ 287,111,993.00 $ 289,296,883.00 $ (2,184,890.00)
Sales Taxes $ 118,646,424.00 $ 108,798,434.00 $ 9,847,990.00
Other Local Taxes $ 8,566,218.00 $ 8,007,608.00 $ 558,610.00
Charges for $ 25,834,701 .00 $ 23,887,960.00 $ 1,946,741.00
Services
Licenses and $ 47,658,499.00 $ 46,965,327.00 $ 693,172.00
Permits
Fines and
Forfeitures $ 18,228,402.00 $ 19,749,638.00 $ (1,521,236.00)
Use of Money
and Property $ 4,146,336.00 $ 3,656,725.00 $ 489,611.00
Intergovernmental $ 769,493.00 $ 1,255,507.00 $ (486,014.00)
Other Revenues $ 3,380,894.00 $ 1,251,959.00 $ 2,128,935.00
Transfers In - Other $ 43,714,735.00 $ 43,005,890.00 $ 708,845.00
Funds
Intrafund Transfers $ 652,554.00 $ 317,000-00 $ 335,554.00
In
TOTAL REVENUES
and OTHER $ 558,710,249.00 $ 546,192,931.00 $ 12,517,318.00
FINANCING
SOURCES
It is also noteworthy to highlight departments that had savings from the approved budget. Savings noted
below may or may not be fully realized because the funds are rolled over for use in FY 2014. For FY 2014,
supplemental appropriation ordinance (M&C G-18105) was approved on 1/07/2014 for rollover
encumbrances in the amount of$9,915,517.00 for the General Fund.
DEPARTMENT APPROPRIATED ENCUMBRANCE
SAVINGS ROLLOVER
City Attorney's Office $ 167,988.00 $ 15,076.00
City Auditor's Office $ 147,962.00 $ 97,897.00
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City Manager's Office $ 327,279.00 $
City Secretary's Office $ 65,592.00 $
Code Compliance $ 1 ,055,215.00 $ 520,517.00
Fire $ 2,271,340.00 $ 1,315,560.00
Housing and Economic Development $ 179,569.00 $ -
Human Resources $ 461,923.00 $ 314,460.00
Library $ - $ 50,575.00
Municipal Court $ 1,143,608.00 $ 96,135.00
Non-Departmental $ 710,374.00 $ -
Parks and Community Services $ 1,460,462.00 $ 990,732.00
Planning and Development $ 1,718,196.00 $ 769,975.00
Police $ $ 253,783.00
Transportation and Public Works $ 5,955,822.00 $ 5,490,807.00
TOTAL DEPARTMENT $ 15,665,330.00 $ 9,915,517.00
Most departmental savings are primarily due to reduced personnel costs associated with vacancies and
reduced contractual costs.
Transportation and Public Works - Savings are primarily due to expenses that were not completed in FY
2013, but are expected to be expended in FY 2014, including vehicle replacements and multi-year street
and bridge maintenance projects still in progress.
FISCAL INFORMATION / CERTIFICATION:
The Director of Financial Management Services certifies that upon the approval of the above
recommendations and adoption of the attached supplemental appropriation ordinance funds will be
available in the FY 2013 operating budgets, as appropriated, of the General Fund. Upon approval, the
unassigned fund balance of the General Fund will exceed the minimum reserves as specified in the
Financial Management Policy Statements.
FUND CENTERS:
TO Fund/Account/Centers FROM Fund/Account/Centers
CERTIFICATIONS:
Submitted for City Manager's Office by: Susan Alanis (8180)
Originating Department Head: Aaron Bovos (8517)
Additional Information Contact: Jennifer Fung (8325)
Lognarne: 13FY2013—CLOSING Page 3 of 3