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HomeMy WebLinkAboutOrdinance 17523-04-2007Ordinance No 17523-04-2007 AN ORDINANCE INCREASING APPROPRIATIONS IN THE GENERAL FUND IN THE AMOUNT OF $6 465 344 AND DECREASING THE UNRESERVED UNDESIGNATED GENERAL FUND FUND BALANCE BY THE SAME AMOUNT FOR THE PURPOSE OF FUNDING FISCAL YEAR 2004-2005 YEAR END BUDGET ADJUSTMENTS PROVIDING FOR A SEVERABILITY CLAUSE, 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 addition to those amounts allocated to the various City departments for Fiscal Year 2004- 2005 in the Budget of the City Manager there shall also be increased appropriations in the General Fund in the amount of $6 465 344 and decreasing the unreserved, undesignated General Fund fund balance by the same amount, for the purpose of funding Fiscal Year 2004-2005 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 17142 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in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed.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. APPR VEDAS TO FORM AND LEGALITY Assistant City Attorne ADOPTED AND EFFECTIVE. April 24, 2007 City of Fort Worth, Texas Mayor and Council Communication COUNCIL ACTION Approved on 4/24/2007 Ordinance No 17523-04-2007 ~ 17524-04-2007 - -~ DATE Tuesday April 24 2007 LOG NAME 13FY05 YRENDADJ REFERENCE NO G 15699 SUBJECT Adopt Supplemental Appropriation Ordinances for FY2005 Year End Budget Adjustments RECOMMENDATION It is recommended that the City Council 1 Adopt the attached supplemental appropriation ordinance increasing appropriations for FY2005 by $6 465 344 in the General Fund departments that are over budget and decreasing the unreserved undesignated General Fund fund balance by the same amount; and 2. Adopt the attached supplemental appropriation ordinance increasing appropriations for FY2005 by $77 180 in the Culture and Tourism Fund and decreasing the unreserved undesignated Culture and Tourism Fund fund balance by the same amount. DISCUSSION The City's annual General Fund operating budget was formally enacted into law by City Council action that adopted appropriation ordinance #16061 dated September 14 2004 that established 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 2005 This process begins with the recording of all expenditures from October 1 2004 to September 30 2005 and recording of all expenditures 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-classified resulting in changes to departments final total expenditures. All departments final expenditures are then compared to the budgeted amount approved in the originally adopted budget and all supplemental appropriations approved during the year which results in the required adjustments identified in this M&C The final expenditure amounts over and above the adopted 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 The additional appropriations which must be made in accordance with the external audit are listed below GENERAL FUND DEPARTMENT Mayor and Council City Manager Budget and Management Services City Secretary ADDITIONAL APPROPRIATIONS $78,278 $106 090 $3 037 $19 477 Logname• 13FY05 YRENDADJ Page 1 of 4 Code Compliance $40 526 Police $511 556 Fire $1 913 706 Municipal Courts $153 666 Transportation/Public Works $gg 048 Public Health $54 587 Public Events and Facilities $578 890 Finance $9 341 Community Relations $96 752 Transfers Out $2,810,390 TOTAL GENERAL FUND $6 465 344 CULTURE AND TOURISM FUND $71 180 An explanation of the activity that caused these departments to exceed their budgets is listed in the following Mayor and Council -Overage is due to expenses related to the 2005 legislative session an increase in IT services and supplies and in the use of scheduled temporary labor City Manager -Overage results from expenses related to the 2005 legislative session and the severance package for the former city manager partially offset by savings in operating supplies Budget and Management Services -Overage is due to increase in operating supplies printing and binding and other contractual services partially offset by savings in personnel costs. City Secretary -Overage is due to increase in operating supplies, minor equipment, other contractual services, and advertising partially offset by savings in personnel costs Municipal Court -Overages are due to minor equipment overages and operating and IT supplies Code Compliance -Overage is due to increase in operating supplies motor vehicle repair and fuel IT supplies and recognition supplies partially offset by savings in personnel costs and in other contractual services. Police -Overage is due to increase in motor vehicle repairs and fuel operating supplies and minor equipment, partially offset by savings in personnel costs motorcycle allowances and IT services Fire -Overages are due to Civil Service overtime increases for four-person staffing and salary continuation for the City's portion of wages paid to employees on worker's compensation which are partially offset by savings in Civil Service base pay and overages in motor vehicle repair and fuel and operating supplies. Transportation/Public Works -Overages are due to motor vehicle repair and fuel streetlight and signal materials, and capital outlay for motor vehicles partially offset by savings in personnel costs and other contractual services Public Health -Overages are due to increases in motor vehicle fuel and repair machinery and equipment costs, temporary labor costs, IT services, and other contractual services, partially offset by savings in personnel costs Public Events and Facilities -Overages are due to increases in scheduled temporary labor operating supplies advertising and contractual services. Logname 13FY05 YRENDADJ Page 2 of 4 Finance -Overages are due to increases in operating supplies and contractual services partially offset by savings in personnel costs Community Relations -Overage due to increases in personnel costs operating supplies and IT supplies and equipment, partially offset by savings in IT leased equipment and executive auto allowances. Transfers Out -Overage is due to an increase in transfers out for debt service due to increased revenues collected in the property tax (i a the Debt Service Fund receives a fixed percentage of the current property tax collection) Culture and Tourism Fund Overage is due to increase in contractual services While this M&C concentrates on the departments that need additional appropriations it is appropriate to note that FY2005 revenue collections exceeded the budget for the General Fund as follows. Revenues. (000's omitted) BUDGET ACTUAL VARIANCE General Property Taxes $231 560 $236 073 $4 513 Other Local Taxes $95 332 $106 959 $11 627 Charges for Services $20 946 $22 801 $1 855 Licenses and Permits $47 993 $48 027 $34 Fines and Forfeitures $13 858 $12 784 ($1 074) Revenue from Use of Money and Property $8 468 $9 188 $720 Interest Income $1 947 $3 165 $1,218 Intergovernmental $1166 $1129 ($37) Other 1 802 6 116 4 314 TOTAL REVENUES $423 072 $446,242 $23 170 Departments that did not exceed or had savings below the approved budget, are identified below It should be noted that the savings listed may or may not be fully realized because the funds are rolled over for use in FY2005-06 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 Internal Audit Legal Human Resources Economic and Community Development Environmental Management NonDepartmental Parks and Community Services Public Library Planning Development Housing TOTAL SAVINGS GENERAL FUND APPROPRIATED SAVINGS $14 949 $33 474 $507 804 $166 042 $35,279 $935,280 $404 034 $444 086 $20 677 435 049 1 764 $2,998 438 Logname• 13FY05 YRENDADJ Page 3 of 4 An explanation of the primary activities which contributed to the savings is summarized in the following Internal Audit -Savings in personnel costs and IT supplies and services Legal -Savings in personnel costs. Human Resources -Savings in salaries and other contractual services. Economic & Community Development -Savings in personnel costs building rentals executive auto allowances and IT services. Environmental Management -Savings in personnel costs and IT services NonDepartmental -Savings in terminal leave advertising and other contractual services. Parks and Community Services -Savings in capital outlay and contractual services which are partially offset by overages in scheduled temporary labor Public Library -Savings in other contractual services and salary savings. Planning -Savings in personnel costs printing and IT leased equipment. Development -Savings in contractual services, personnel costs and capital outlays which are partially offset by overages in operating supplies. Housing -Savings in advertising printing graphics, and capital outlays which are offset by overages in personnel costs. This M&C is submitted to the City Council in accordance with the City Charter Upon adoption the final FY2005 General Fund budget will be established at $435,228 528 94 and the FY2005 Culture and Tourism Fund budget will be established at $9,239 710.28 FISCAL INFORMATION/CERTIFICATION The Finance Director certifies that upon approval of the above recommendations and adoption of the attached supplemental appropriation ordinance funds will be available in the current operating budget, as appropriated of the General Fund Upon approval the unaudited unreserved undesignated fund balance of the General Fund will be $6 306 318 which is the amount available above the minimum reserve fund balance of $46 845 951 required by the City's Financial Management Policy Statements (i a 10% of the current-year adopted budget expenditures less the annual transfer from the General Fund to the Debt Service Fund) TO Fund/Account/Centers FROM Fund/Account/Centers Submitted for City Manager's Office by Karen Montgomery (6222) Originating Department Head Richard Zavala (Acting) (8313) Additional Information Contact: Judy Walton (8334) Logname 13FY05 YRENDADJ Page 4 of 4