HomeMy WebLinkAboutOrdinance 15904Ordinance No ~~JJ C
AN ORDINANCE INCREASING APPROPRIATIONS IN THE GENERAL FUND BY
$6,783,612.00 AND DECREASING THE UNRESERVED UNDESIGNATED GENERAL
FUND BALANCE BY THE SAME AMOUNT FOR THE PURPOSE OF FUNDING FISCAL
YEAR 2003 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 addition to those amounts allocated to the various City departments for Fiscal Year 2003-2004 in the
Budget of the City Manager there shall also be increased appropriations in the General Fund by
$6 783 612.00 and decreasing the unreserved, undesignated General Fund balance by the same amount
for the purpose of funding FY2003 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 15636 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ordinances and appropriations are hereby expressly repealed.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
APP OVED AS TO FORM AND LEGALITY
A sistant ' y A orney
°~-
ADOPTED AND EFFECTIVE. ~JJ
City of Fort Worth, Texas
Mayor and Council Communication
COUNCIL ACTION Approved As Amended on 3/11/2004 as corrected Ordinance No 15904
DATE Thursday March 11 2004
LOG NAME. 13BUDGETADJ
REFERENCE NO *G-14290
SUBJECT
Supplemental Appropriation Ordinance for FY2003 Year End Budget Adjustments
RECOMMENDATION
It is recommended that the City Council adopt the attached supplemental appropriation ordinance
increasing appropriations for FY2003 by $6 783 612 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) is to provide the City Council with the final
balanced budget, per the audit, for the year ending September 30 2003 This process begins with the
recording of all expenditures from October 1 2002 to September 30 2003 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 additional 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 which results in today's action
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 p"ublished
DEPARTMENT
Mayor and Council
City Secretary
Zoo
Non-Departmental
Development
Human Relations Commission
Transfers Out
ADDITIONAL APPROPRIATIONS
$ 8 976
$ 1525
$ 29 561
$4 147,295
$ 862,701
$ 46, 598
$1 686 966
Total General Fund
$6 783 612
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 of scheduled temporary labor and new
furnishings and equipment for the City Council.
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City Secretary Overage is primarily due to increased costs of microfilm contract and advertising of
ordinances, election information and resolutions
Zoo Overage is due to increased contractual payments to the Zoo Contract with Zoo Association
requires zero variance by year-end
Non-Departmental Overages are due to electricity costs some of which were incurred in FY2001 2002
and additional or unbudgeted contractual expenditures such as the City's contribution to the light-rail study
increased costs to the Tarrant Appraisal District (TAD) the Information Technology Solutions audit, the
Total Compensation Study and additional increases for annual bank fees
Development Overtime temporary labor charges and third-party inspections were higher than expected
due to increased construction activity Revenue likewise exceeded budget due to increased construction
activity Excluding cone-time vehicle rollover expenditure of $97 436 revenues exceeded expenditures by
$26 813
Human Relations Commission Overage is due to personnel costs associated with mid-year addition of
unbudgeted Assistant Director
Transfers Out Overage is due to an increase in transfers out for debt service due o increased revenues
in current property tax (i a 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 FY2003 revenue collections were slightly under budget for the General Fund as follows
Revenues (000's omitted)
ACTUAL .BUDGET VARIANCE
General Property Taxes $208 112 $201 583 $6 529
Other Local Taxes $ 96,243 $ 94 415 $1 828
Charges for Services $ 17 814 $ 17 733 $ 81
Licenses and Permits $ 44 596 $ 42,720 $1 876
Fines and Forfeitures $ 13 751 $ 14 672 ($ 921)
Revenue from Use of Money and Property $ 7,218 $ 6 971 $ 247
Interest Income $ 1 498 $ 4 184 ($2,686)
Intergovernmental $ 1078 $ 1663 ($ 585)
Other $ 3 077 $ 1 045 $2,032
Total Revenues $393 387 $384 986 $8 401
It is also noteworthy to mention departments that did not exceed or had savings below the approved
budget, as identified below It should be noted that savings noted below may/may not be fully realized
because the funds are rolled over for use in FY2003-2004 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
City Manager
Internal Audit
Law
Human Resources
Economic & Community Development
Appropriated Savings
$ 16 923
$ 19 050
$ 198 939
$ 174,251
$ 121 735
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Code Compliance $ 414 820
Environmental Management $ 130 396
Police $ 516 196
Fire $9 107 444
Municipal Court $ 750 750
Transportation and Public Works $2,030 817
Park and Community Services $1 446 545
Public Library $ 347 419
Public Health $ 287,236
Public .Events $ 173,267
Planning $ 58,419
Finance $ 126,253
Housing $ 2,396
Total Savings $7 922 856
City Manager Savings in contractual and travel are due to the cancellations of several work-related trips.
Internal Audit Salary savings are attributed to last year's- contingency plan of holding vacant positions
unfilled
Law Savings are primarily in personnel costs associated with implementation of the contingency plan to
delay filling of vacant positions.
Human Resources Salary savings are due to vacant Director position a vacant Assistant Director and a
vacant Secretary position..
Economic and Community Development Savings are due to travel expenses and facilities
maintenance The department also had savings in information technology costs and various other
contractual accounts.
Code Compliance Salary savings are due to vacancies of Superintendent positions, Code Officers
positions maintenance worker positions, and customer service representative positions Savings in
commercial demolitions are due to the magnitude and cost of .pending demolitions. Savings in contractual
services are due to the implementation of an in-house mowing team and increased usage of community
service personnel rather than contract labor Other savings include Equipment Services Department's
administrative charges, and Information Technology Solution Department costs
Environmental Management Savings are primarily in personnel costs associated with implementation of
the contingency plan to not fill vacant positions.
Police Savings are primarily due to vacancies of civil service employees.
Fire Savings were attributable to the rollover of vehicle purchases for the Fire Department's from FY2002
2003 to FY2003-2004 in the amount of $210 094 for seven vehicles Other major savings were attributed
to civilian salary low use of scheduled temporary labor and civil service overtime
Municipal Court Salary savings are due to last year's contingency plan of holding vacant positions
unfilled Additional savings in contractual costs were attributed to the passing. of new legislation that
allowed the department to pass on collection agency costs to paying defendants
Transportation and Public Works The department experienced savings due to the contingency plan of
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holding vacant positions open and due to vehicle purchases that were budgeted in FY2002 2003 but will
not be received and paid for until FY2003-2004
Parks and Community Services Savings were realized in agricultural supplies minor equipment, and
operating supplies due to decreases in maintenance per department's savings plan Savings in the other
contractual account were due to a contract with the Fort Worth Independent School District that did not get
paid during FY2002 2003 and will be a rollover in FY2003-2004
Public Library Salary savings are due to last year's contingency ,plan of holding vacant positions unfilled
There were additional contractual savings due to an approved rollover of $89 338 from FY2002 2003 to
FY2003-2004 for the annual maintenance of the ILS automated library system
Public Health Savings were attributable to the rollover of vehicle purchases from FY2002 2003 to
FY2003-2004 in the amount of $107 373 for three animal control trucks As a result of the contingency
plan the department also realized savings in salaries. and other salary related items
Public Events Savings were. attributable to the rollover of vehicle purchases from FY2002 2003 to
FY2003-2004 in the amount of $38 098 for two forklifts Other savings were due to overtime and repair
and maintenance costs associated with upkeep of the Public Events Department facilities
Planning The department experienced savings primarily due to the contingency plan of holding vacant
positions open
Finance Savings are roughly equally distributed between Information Technology Solutions charges and
personnel costs associated with implementation of the contingency plan holding vacant positions unfilled
Housing The department experienced- savings primarily due to the vacancy of the Assistant Director
position
FISCAL INFORMATION/CERTIFICATION
The Finance Director 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 2003 After this appropriation the unreserved undesignated fund
balance of the General Fund will be $35 366 430
TO Fund/Account/Certers .FROM Fund/AcCc;untlCenters
Submitted for City Manager's Office b~ Charles Boswell (8511)
Originating Department Head Jim Keyes (8517)
Additional Information Contact• Judy Walton (8334)
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